feat(efectivo): the EFE cash receipt book, folio and posting in one step

The office still issues cash receipts from Access (EFE MENU -> EFE). This is
that form: cliente, fecha, monto + moneda, concepto, elaboró (the logged-in
user), fecha de depósito, and a folio that continues the legacy book.

- cash_receipts, folio unique. Next folio = one past the highest of the
  platform's receipts and the imported utilities EFECTIVO journal, so after
  the cutover import it lands on the office's next number (13935 on prod
  today). A typed folio the legacy book already used is refused.
- Issuing a receipt posts its credit in the same database transaction, as
  legacy posted to DATOS2: reference C<folio>, CASH DEPOSIT, pseudo check
  CASH<MMDD><P|D>. Dollars with a rate credit a pesos ledger (1,500 USD at
  16.80 -> 25,200 MXN, as C13830 did). Voiding that row voids the receipt.
- /efectivo: issue, search, record the deposit date; /efectivo/<folio>
  prints the receipt.
- Reporte de efectivo now lists platform receipts by receipt, not by check,
  so each is counted once.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

apps/api/src/reports/reports.registry.ts

@@ -550,8 +550,8 @@ const reporteDeEfectivo: ReportDef = {
   slug: "reporte-de-efectivo",
   title: "Reporte de efectivo",
   description:
-    "Recibos de efectivo en el periodo seleccionado. Cubre los abonos " +
-    "provenientes de las tablas legacy EFECTIVO* y los créditos sin " +
+    "Recibos de efectivo en el periodo seleccionado: los recibos EFE de la " +
+    "plataforma, los de las tablas legacy EFECTIVO* y los créditos sin " +
     "número de cheque (efectivo real). El match del reporte original.",
   domain: "chequera",
   legacyName: "REPORTE DE EFECTIVO",
@@ -591,6 +591,9 @@ const reporteDeEfectivo: ReportDef = {
       { OR: [{ typeId: null }, { type: { nameEn: { not: BALANCE_FORWARD_TYPE } } }] },
       {
         OR: [
+          // A platform receipt posts one row (its C<folio> credit, under a
+          // CASH… pseudo check), so it is matched by the receipt, not the check.
+          { cashReceipt: { isNot: null } },
           { legacySourceTable: { in: ["EFECTIVO", "EFECTIVO_BACKUP"] } },
           {
             AND: [
@@ -620,6 +623,7 @@ const reporteDeEfectivo: ReportDef = {
         checkNumber: true,
         message: true,
         legacySourceTable: true,
+        cashReceipt: { select: { folio: true } },
         type: { select: { nameEs: true, nameEn: true } },
         customer: { select: { id: true, name: true, nameMissing: true } },
       },
@@ -634,7 +638,7 @@ const reporteDeEfectivo: ReportDef = {
         folder: nums.folder(r.customer.id),
         customerName: nameOf(r.customer),
         concept: r.message ?? r.type?.nameEs ?? r.type?.nameEn ?? "—",
-        source: r.legacySourceTable ?? "—",
+        source: r.cashReceipt ? `EFE ${r.cashReceipt.folio}` : r.legacySourceTable ?? "—",
         amount: r.amount.toFixed(2),
       };
     });