feat(billing,bank): capture + void web UI (plan phase 5 web)

Completes phase 5 — the ledger and chequera pages get the append+void
UI on top of the phase-5 API.

Web:
- Shared MovementForm (customer picker + línea + cargo/abono sign + amount
  + moneda + concepto facet + periodo/referencia/cheque/mensaje). Used by
  both /estado-cuenta (cross-customer, picker) and /estado-cuenta/[id]
  (customer prefilled).
- /estado-cuenta and /estado-cuenta/[id]: "Capturar movimiento" toggle
  gated ledger:create; per-row "Anular" gated ledger:void; voided rows
  struck-through. Save/void refresh the list + stats.
- /banco: inline BankCaptureForm (ingreso/egreso sign, cheque, operado,
  transferencia, monto en letras) gated bank:create; per-row "Anular"
  gated bank:void; voided rows struck-through.
- api.ts: createMovement/voidMovement, createBankMovement/voidBankMovement;
  CreateMovementInput/CreateBankMovementInput types; `voided` on the
  movement/statement/bank list items.

Also: lookups.controller.ts now audit-logs provider/policy-type/adjuster
create/update/delete (parity with the other write controllers).

API + web compile clean. This is the last piece of the feat/crud-rbac
branch — all five sections plus users are now full CRUD with role gating.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

apps/web/src/app/estado-cuenta/page.tsx

@@ -3,12 +3,15 @@
 import { useCallback, useEffect, useRef, useState } from "react";
 import Link from "next/link";
 import { AppShell } from "@/components/AppShell";
+import { MovementForm } from "@/components/MovementForm";
 import {
   getBillingFacets,
   getBillingStats,
   listBalances,
   listMovements,
+  voidMovement,
 } from "@/lib/api";
+import { useCan } from "@/lib/abilities";
 import {
   balancePhrase,
   balanceTone,
@@ -95,6 +98,8 @@ export default function EstadoCuentaPage() {
 }
 
 function BillingBrowser() {
+  const canCapture = useCan("ledger:create");
+  const canVoid = useCan("ledger:void");
   const [stats, setStats] = useState<BillingStats | null>(null);
   const [facets, setFacets] = useState<BillingFacets | null>(null);
   const [view, setView] = useState<View>("saldos");
@@ -119,6 +124,7 @@ function BillingBrowser() {
   const [movements, setMovements] = useState<MovementListResponse | null>(null);
   const [loading, setLoading] = useState(true);
   const [error, setError] = useState<string | null>(null);
+  const [captureOpen, setCaptureOpen] = useState(false);
 
   const debounceRef = useRef<ReturnType<typeof setTimeout>>();
 
@@ -287,8 +293,38 @@ function BillingBrowser() {
             </button>
           ))}
         </div>
+        {view === "movimientos" && canCapture && (
+          <button
+            type="button"
+            className="btn btn-primary"
+            onClick={() => setCaptureOpen((v) => !v)}
+          >
+            {captureOpen ? "Cerrar captura" : "Capturar movimiento"}
+          </button>
+        )}
       </div>
 
+      {view === "movimientos" && captureOpen && (
+        <section className="section">
+          <div className="section-head">
+            <span className="section-rule cuenta" aria-hidden />
+            <h2 className="section-title">Capturar movimiento</h2>
+          </div>
+          <MovementForm
+            concepts={facets?.types ?? []}
+            defaultCurrency={currency}
+            onSaved={() => {
+              setCaptureOpen(false);
+              runSearch(movements?.page ?? 1);
+              getBillingStats()
+                .then(setStats)
+                .catch(() => setStats(null));
+            }}
+            onCancel={() => setCaptureOpen(false)}
+          />
+        </section>
+      )}
+
       <div className="filter-row">
         <label className="filter-field">
           <span className="filter-label">Moneda</span>
@@ -506,11 +542,22 @@ function BillingBrowser() {
                     <th>Concepto</th>
                     <th>Referencia</th>
                     <th className="num">Monto</th>
+                    {canVoid && <th style={{ width: 1, whiteSpace: "nowrap" }}>Acciones</th>}
                   </tr>
                 </thead>
                 <tbody>
                   {movements?.items.map((m) => (
-                    <MovementRow key={m.id} m={m} />
+                    <MovementRow
+                      key={m.id}
+                      m={m}
+                      canVoid={canVoid}
+                      onVoided={() => {
+                        runSearch(movements?.page ?? 1);
+                        getBillingStats()
+                          .then(setStats)
+                          .catch(() => setStats(null));
+                      }}
+                    />
                   ))}
                 </tbody>
               </table>
@@ -739,9 +786,32 @@ function BalanceRow({
   );
 }
 
-function MovementRow({ m }: { m: MovementListItem }) {
+function MovementRow({
+  m,
+  canVoid,
+  onVoided,
+}: {
+  m: MovementListItem;
+  canVoid: boolean;
+  onVoided: () => void;
+}) {
+  const [busy, setBusy] = useState(false);
+
+  async function doVoid() {
+    if (!window.confirm("¿Anular este movimiento? Quedará tachado y no contará en los totales."))
+      return;
+    setBusy(true);
+    try {
+      await voidMovement(m.id);
+      onVoided();
+    } catch (e) {
+      window.alert((e as Error)?.message ?? "No se pudo anular el movimiento.");
+      setBusy(false);
+    }
+  }
+
   return (
-    <tr>
+    <tr style={m.voided ? { textDecoration: "line-through", opacity: 0.55 } : undefined}>
       <td className="mono" style={{ whiteSpace: "nowrap" }}>
         {formatDate(m.transactionDate)}
       </td>
@@ -776,6 +846,21 @@ function MovementRow({ m }: { m: MovementListItem }) {
           {m.currency} · {directionLabel(m.direction)}
         </div>
       </td>
+      {canVoid && (
+        <td style={{ whiteSpace: "nowrap" }}>
+          {!m.voided && (
+            <button
+              type="button"
+              className="btn btn-ghost"
+              style={{ padding: "4px 10px", fontSize: 12 }}
+              onClick={doVoid}
+              disabled={busy}
+            >
+              {busy ? "Anulando…" : "Anular"}
+            </button>
+          )}
+        </td>
+      )}
     </tr>
   );
 }