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/views/ImportView.vue

@@ -76,8 +76,26 @@ function fmt(amount: number) {
   <div class="fc-view">
     <span class="fc-pixel fc-view__title">:: IMPORTAR EXTRATO</span>
 
-    <!-- Result banner -->
-    <NeonPanel v-if="store.result" variant="success" title="CONCLUÍDO">
+    <!-- Result banner: pending bill -->
+    <NeonPanel v-if="store.result?.pending" variant="success" title="FATURA SALVA COMO PENDENTE">
+      <div class="fc-import-result">
+        <span class="fc-mono fc-import-result__stat">
+          Vencimento: <span class="fc-text-gold">{{ store.result.pending_bill?.payment_date }}</span>
+        </span>
+        <span class="fc-mono fc-import-result__stat fc-text-green">
+          {{ fmt(store.result.pending_bill?.total ?? 0) }}
+        </span>
+        <span class="fc-mono fc-import-result__stat" style="color:var(--fc-text-dim);font-size:11px">
+          Confirme o pagamento em Contas quando pagar a fatura
+        </span>
+        <button class="fc-btn fc-btn--ghost" @click="store.reset(); selectedFile = null">
+          IMPORTAR OUTRO
+        </button>
+      </div>
+    </NeonPanel>
+
+    <!-- Result banner: imported -->
+    <NeonPanel v-else-if="store.result" variant="success" title="CONCLUÍDO">
       <div class="fc-import-result">
         <span class="fc-mono fc-import-result__stat">
           <span class="fc-text-green">{{ store.result.imported }}</span> importadas
@@ -243,7 +261,7 @@ function fmt(amount: number) {
           <button
             class="fc-btn fc-btn--primary"
             :disabled="store.loading || newCount === 0"
-            @click="store.confirm()"
+            @click="store.confirm(csvMapping.all_expenses, csvMapping.all_expenses ? csvMapping.payment_date : '')"
           >
             {{ store.loading ? 'SALVANDO...' : `CONFIRMAR ${newCount} TRANSAÇÕES` }}
           </button>