feat: 执行→已发生+默认工作台+tip改色

- 执行模块改名为已发生
- tip改为淡黄色+新文案(只记录已发生的确收/毛利/回款/成本/支出)
- 登录后默认选择权限范围内第一个工作台
- applyUserTenants返回Promise,app.js先await再load
- 去除总览工作台残留
- 版本号 v1.2.0.9

templates/index.html

@@ -49,9 +49,9 @@
             <i data-lucide="calendar-range" style="width:20px;height:20px"></i>
             <span class="text-[10px] mt-1">预算</span>
           </div>
-          <div class="sidebar-tab" data-tab="finance" onclick="switchTab('finance')" title="执行">
+          <div class="sidebar-tab" data-tab="finance" onclick="switchTab('finance')" title="已发生">
             <i data-lucide="folder-open-dot" style="width:20px;height:20px"></i>
-            <span class="text-[10px] mt-1">执行</span>
+            <span class="text-[10px] mt-1">已发生</span>
           </div>
           <div class="sidebar-tab" data-tab="projects" onclick="switchTab('projects')" title="Focus">
             <i data-lucide="file-text" style="width:20px;height:20px"></i>
@@ -76,7 +76,7 @@
     <header class="topbar border-b border-slate-200 bg-white px-8 py-5">
       <div class="flex items-center gap-3 w-full">
         <div class="flex-1">
-          <p class="eyebrow text-xs font-semibold uppercase tracking-[0.18em] text-blue-700">OPC Manager <span class="ml-2 text-xs font-normal text-slate-400 tracking-normal">v1.2.0.8</span></p>
+          <p class="eyebrow text-xs font-semibold uppercase tracking-[0.18em] text-blue-700">OPC Manager <span class="ml-2 text-xs font-normal text-slate-400 tracking-normal">v1.2.0.9</span></p>
           <div class="flex items-center gap-4 mt-1">
             <h1 class="text-2xl font-semibold" id="workspaceTitle">科普 OPC 工作台</h1>
             <div class="hidden sm:flex items-center gap-1.5 bg-gradient-to-r from-blue-50 to-indigo-50 border border-blue-100 rounded-full px-4 py-1.5">