feat: #44 fatura de cartão com data futura fica pendente até confirmação

- Nova tabela pending_bill_imports (migration 016)
- ImportHandler.Confirm: quando is_credit_card=true e payment_date > hoje,
  salva como pending em vez de inserir transações
- Novos endpoints: GET /pending-bills, POST /pending-bills/:id/confirm,
  DELETE /pending-bills/:id
- Dashboard inclui pending_bill_imports no payload
- Frontend: resultado "fatura salva como pendente" no ImportView
- AccountsView exibe widget de faturas pendentes com ações de confirmar/descartar
- dashboard_test: mock de PendingBillRepo + TransactionRepository

Co-Authored-By: Claude Sonnet 4.6 <[email protected]>

apps/api/internal/model/dashboard.go

@@ -24,15 +24,16 @@ type RecentTransaction struct {
 }
 
 type DashboardData struct {
-	Month                   string              `json:"month"`
-	TotalIncome             float64             `json:"total_income"`
-	TotalExpenses           float64             `json:"total_expenses"`
-	SavingsPct              float64             `json:"savings_pct"`
-	TotalPatrimony          float64             `json:"total_patrimony"`
-	ByCategory              []CategoryTotal     `json:"by_category"`
-	MonthlyEvolution        []MonthEvolution    `json:"monthly_evolution"`
-	RecentTransactions      []RecentTransaction `json:"recent_transactions"`
-	PendingRecurring        int                 `json:"pending_recurring"`
-	PendingIncomeRecurrings []PendingIncome     `json:"pending_income_recurrings"`
-	CurrentBills            []CreditBill        `json:"current_bills"`
+	Month                   string               `json:"month"`
+	TotalIncome             float64              `json:"total_income"`
+	TotalExpenses           float64              `json:"total_expenses"`
+	SavingsPct              float64              `json:"savings_pct"`
+	TotalPatrimony          float64              `json:"total_patrimony"`
+	ByCategory              []CategoryTotal      `json:"by_category"`
+	MonthlyEvolution        []MonthEvolution     `json:"monthly_evolution"`
+	RecentTransactions      []RecentTransaction  `json:"recent_transactions"`
+	PendingRecurring        int                  `json:"pending_recurring"`
+	PendingIncomeRecurrings []PendingIncome      `json:"pending_income_recurrings"`
+	CurrentBills            []CreditBill         `json:"current_bills"`
+	PendingBillImports      []PendingBillImport  `json:"pending_bill_imports"`
 }