[Feature]

[lxr-BOSS]

Pre-flight checks

• I read the documentation — this feature doesn't exist yet
• I searched existing issues / discussions — no duplicate
• This request covers one independent feature, not a bundle of unrelated modules

Problem / Use case

我对a有500元的欠款（欠款）
但是b对我有500元的欠款（债权）
这种情景账单记账不是非常的明确。

Proposed solution

除了日常账户和估值账户外，添加一个往来账户
用来记录权利义务，不代表手里现金：别人欠你的（债权｜应收），你欠别人的（欠款｜应付）
暂时下设欠款和债权两个账户类别

Alternatives (optional)

No response

References (optional)

No response

Priority

Important

Contribution willingness (multi-select)

• I'm willing to submit a PR (will align with maintainer first)
• I can help test
• I can provide more detailed requirements

Additional context (optional)

No response

[github-actions]

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