Fix OTP/SMS, ledger accounting, order tracking, and add reviews app

- Add MessageTemplate.runtime_field_labels so mobile's per-field
  execution-time labels are actually persisted (were silently dropped)
- Fix AdvanceOrderStageView reading the wrong extra-input key, and be
  honest about SMS send failures instead of always claiming success
- Add admin gift-gem SMS notification via Kavenegar
- Post real double-entry Transactions for plain (non-invoice) ledger
  entries so trial balance, the معین screen, and CSV/XLSX exports
  actually include everyday income/expense entries; backfill existing
  historical entries via data migration
- Rewrite CSV ledger export to produce an actual دفتر معین structure
  (per-account running balance) instead of a flat row dump
- Add invoice percent/promotional discounts, tax presets, ledger
  discount-percent handling, product SKU/category/expiry fields, and
  manual ledger-book archiving (replacing auto-archive on new book)
- Add reviews app (models, API, admin) for the comments/reviews feature
- Update tests for the above; fix two stale assertions left over from
  earlier work in this branch (معین sheet name, book auto-close)

apps/reviews/models.py

@@ -0,0 +1,50 @@
+from django.conf import settings
+from django.db import models
+from django.utils.translation import gettext_lazy as _
+
+# «نظرات» — یک دیوارِ بازخوردِ ساده، عمداً بدونِ گفت‌وگو: هر کاربر فقط یک
+# نظر دارد (نوشتنِ دوباره همان نظر را جایگزین می‌کند، نه یک ردیفِ تازه)،
+# نظرات فقط لایک می‌خورند (نه ریپلای)، و فقط بعد از تاییدِ ادمین در فهرستِ
+# عمومی دیده می‌شوند — نوشتن/ویرایشِ دوباره وضعیتِ تایید را برمی‌گرداند به
+# «در انتظار» تا کسی نتواند یک نظرِ تاییدشده را بی‌بازبینی به چیزِ دیگری
+# تغییر بدهد.
+
+
+class Review(models.Model):
+    user = models.OneToOneField(
+        settings.AUTH_USER_MODEL, on_delete=models.CASCADE, related_name="review"
+    )
+    body = models.TextField(max_length=1000, verbose_name=_("متن نظر"))
+    is_approved = models.BooleanField(default=False, verbose_name=_("تاییدشده"))
+    created_at = models.DateTimeField(auto_now_add=True)
+    updated_at = models.DateTimeField(auto_now=True)
+
+    class Meta:
+        verbose_name = _("نظر")
+        verbose_name_plural = _("نظرات")
+        ordering = ["-created_at"]
+
+    def __str__(self):
+        return f"{self.user.phone} — {self.body[:30]}"
+
+    @property
+    def like_count(self) -> int:
+        return self.likes.count()
+
+
+class ReviewLike(models.Model):
+    review = models.ForeignKey(Review, on_delete=models.CASCADE, related_name="likes")
+    user = models.ForeignKey(
+        settings.AUTH_USER_MODEL, on_delete=models.CASCADE, related_name="review_likes"
+    )
+    created_at = models.DateTimeField(auto_now_add=True)
+
+    class Meta:
+        verbose_name = _("لایک نظر")
+        verbose_name_plural = _("لایک‌های نظر")
+        constraints = [
+            models.UniqueConstraint(fields=["review", "user"], name="unique_review_like")
+        ]
+
+    def __str__(self):
+        return f"{self.user.phone} ← {self.review_id}"