fix(correctness): 并发/事务/实体/时区/状态一致性修复

由 OCR（open-codereview.ai，deepseek-v4-flash）审查驱动修复：
- wallets 原子扣款防 double-spend；refund 条件更新幂等；findTransactions 分页
- financial/imports/occupancies/attendance 事务与 advisory lock；重复生成/提交幂等
- 矛盾校验器、日期区间、实体双映射/DECIMAL/nullable、时区统一（china-time）
- rbac-seed 防重激活、exam 权限恢复、状态一致性、路由顺序、N+1/IN 分块等性能项

Reviewed-by: OCR (open-codereview.ai)

apps/server/src/entities/learning-record.entity.ts

@@ -4,10 +4,7 @@ import {
   Column,
   CreateDateColumn,
   UpdateDateColumn,
-  ManyToOne,
-  JoinColumn,
 } from 'typeorm';
-import { Student } from './student.entity';
 
 @Entity('learning_records')
 export class LearningRecord {
@@ -17,10 +14,6 @@ export class LearningRecord {
   @Column({ name: 'student_id', type: 'integer' })
   studentId: number;
 
-  @ManyToOne(() => Student, { eager: true })
-  @JoinColumn({ name: 'student_id' })
-  student: Student;
-
   @Column({ name: 'record_date', type: 'date', nullable: true })
   recordDate: string;