feat: 初始化完整应用框架

- 切换到 expo-router 文件路由，删除 App.tsx
- 新增 5 个 Expo 原生插件：ppocr (OCR), accessibility (账单抓取),
  notification-listener, screenshot-monitor, sms-receiver
- 实现核心领域逻辑：billPipeline (账单流水), dedup (去重),
  transferRecognizer (转账识别), ruleEngine + categories (双轨制分类),
  budgets, creditCards, recurring, sync, ocrProcessor
- 增强 ledger.ts：支持 balance assertion, option, pad/note 指令,
  posting 级 metadata, cost/price 解析
- 新增完整 UI：tabs (首页/报表/设置), 交易详情, 预算, 日历热力图,
  分类管理, 信用卡, 定期交易, 规则管理
- 实现 Zustand 状态管理：ledgerStore, importStore, settingsStore,
  metadataStore, automationStore + 持久化
- 新增 AI 功能：chatAssistant, monthlySummary, voiceInput
- 实现多端同步：gitSync, webdavSync, icloudSync
- 新增主题系统 (tokens/presets) 和 i18n (zh/en)
- 添加 30+ 单元测试覆盖核心逻辑

plugins/sms-receiver/app.plugin.js

@@ -0,0 +1,80 @@
+/**
+ * 短信监听 Config Plugin（plan.md「4.2 短信监听服务」+「决策 4」）。
+ *
+ * 在 expo prebuild 时注册 Android SmsReceiver（manifest receiver + RECEIVE_SMS 权限）。
+ *
+ * 注意：withAndroidManifest 的 modResults 结构是 { manifest: { ... } }，
+ * 操作权限/application 必须通过 modResults.manifest，不是 modResults 本身。
+ */
+
+const { withAndroidManifest, withDangerousMod } = require('@expo/config-plugins');
+const fs = require('fs');
+const path = require('path');
+
+function withSmsReceiver(config) {
+  // 1. 复制 Kotlin 源码到原生工程
+  config = withDangerousMod(config, [
+    'android',
+    async (modConfig) => {
+      const projectRoot = modConfig.modRequest.platformProjectRoot;
+      const dest = path.join(projectRoot, 'app/src/main/java/com/beancount/mobile/sms');
+      fs.mkdirSync(dest, { recursive: true });
+      const srcDir = path.join(__dirname, 'android');
+      for (const f of fs.readdirSync(srcDir)) {
+        if (f.endsWith('.kt')) {
+          fs.copyFileSync(path.join(srcDir, f), path.join(dest, f));
+        }
+      }
+      return modConfig;
+    },
+  ]);
+
+  // 2. 注册 receiver + 权限到 AndroidManifest
+  config = withAndroidManifest(config, (modConfig) => {
+    const manifest = modConfig.modResults.manifest;
+
+    // 1. 添加 RECEIVE_SMS 权限
+    if (!manifest['uses-permission']) {
+      manifest['uses-permission'] = [];
+    }
+    const perms = ['android.permission.RECEIVE_SMS'];
+    for (const perm of perms) {
+      const exists = manifest['uses-permission'].some(p => p.$['android:name'] === perm);
+      if (!exists) {
+        manifest['uses-permission'].push({ $: { 'android:name': perm } });
+      }
+    }
+
+    // 2. 添加短信 Receiver
+    const receiverNode = {
+      $: {
+        'android:name': 'com.beancount.mobile.sms.BillingSmsReceiver',
+        'android:exported': 'true',
+      },
+      'intent-filter': [{
+        action: [{ $: { 'android:name': 'android.provider.Telephony.SMS_RECEIVED' } }],
+      }],
+    };
+
+    // 确保 application[0] 存在
+    if (!Array.isArray(manifest.application) || manifest.application.length === 0) {
+      manifest.application = [{ $: {} }];
+    }
+    const app = manifest.application[0];
+    if (!app.receiver) {
+      app.receiver = [];
+    }
+    const exists = app.receiver.some(
+      r => r.$['android:name'] === 'com.beancount.mobile.sms.BillingSmsReceiver'
+    );
+    if (!exists) {
+      app.receiver.push(receiverNode);
+    }
+
+    return modConfig;
+  });
+
+  return config;
+}
+
+module.exports = withSmsReceiver;

plugins/sms-receiver/package.json

@@ -0,0 +1,6 @@
+{
+  "name": "beancount-mobile-plugin-sms-receiver",
+  "version": "0.1.0",
+  "private": true,
+  "main": "app.plugin.js"
+}