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/service/pending_bill.go

@@ -0,0 +1,73 @@
+package service
+
+import (
+	"context"
+	"errors"
+	"time"
+
+	"financeiro-carvalho/internal/model"
+	"financeiro-carvalho/internal/repository"
+)
+
+var ErrPendingBillNotFound = errors.New("pending bill not found")
+
+type PendingBillService struct {
+	repo   repository.PendingBillRepository
+	txRepo repository.TransactionRepository
+}
+
+func NewPendingBillService(repo repository.PendingBillRepository, txRepo repository.TransactionRepository) *PendingBillService {
+	return &PendingBillService{repo: repo, txRepo: txRepo}
+}
+
+func (s *PendingBillService) List(ctx context.Context) ([]model.PendingBillImport, error) {
+	items, err := s.repo.List(ctx)
+	if items == nil {
+		return []model.PendingBillImport{}, err
+	}
+	return items, err
+}
+
+// Save stores a credit-card import as pending when payment_date is in the future.
+// Returns (true, pendingBill, nil) if saved as pending; (false, nil, nil) if not applicable.
+func (s *PendingBillService) MaybeSaveAsPending(ctx context.Context, filename, paymentDate string, rows []model.ImportRow) (bool, *model.PendingBillImport, error) {
+	if paymentDate == "" {
+		return false, nil, nil
+	}
+	t, err := time.Parse("2006-01-02", paymentDate)
+	if err != nil || !t.After(time.Now().Truncate(24*time.Hour)) {
+		return false, nil, nil
+	}
+
+	var total float64
+	newRows := make([]model.ImportRow, 0, len(rows))
+	for _, r := range rows {
+		if !r.IsDuplicate {
+			total += r.Amount
+			newRows = append(newRows, r)
+		}
+	}
+
+	p, err := s.repo.Create(ctx, filename, paymentDate, total, newRows)
+	if err != nil {
+		return true, nil, err
+	}
+	return true, p, nil
+}
+
+// Confirm inserts the pending bill's rows as actual transactions and removes the pending record.
+func (s *PendingBillService) Confirm(ctx context.Context, id int) error {
+	p, err := s.repo.GetByID(ctx, id)
+	if err != nil {
+		return ErrPendingBillNotFound
+	}
+	if _, err := s.txRepo.BulkInsert(ctx, p.Rows); err != nil {
+		return err
+	}
+	return s.repo.Delete(ctx, id)
+}
+
+// Discard removes a pending bill import without creating transactions.
+func (s *PendingBillService) Discard(ctx context.Context, id int) error {
+	return s.repo.Delete(ctx, id)
+}