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/web/src/stores/dashboard.ts

@@ -34,6 +34,14 @@ export interface PendingIncome {
   late: boolean
 }
 
+export interface PendingBillImport {
+  id: number
+  filename: string
+  payment_date: string
+  total: number
+  created_at: string
+}
+
 export interface DashboardData {
   month: string
   total_income: number
@@ -46,6 +54,7 @@ export interface DashboardData {
   pending_recurring: number
   pending_income_recurrings: PendingIncome[]
   current_bills: CreditBill[]
+  pending_bill_imports: PendingBillImport[]
 }
 
 export const useDashboardStore = defineStore('dashboard', () => {