feat(mcp): Archivierte Einträge wiederherstellen und Kontostände abfragen

- archive.entities.list / archive.entities.restore für alle per MCP archivierbaren Entitäten mit Berechtigungsprüfung je Entität und Historieneintrag
- accounting.bank_accounts.balances liefert Stände von Bankkonten und Kassenbüchern, optional zu einem Stichtag

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

backend/src/routes/banking.ts

@@ -10,6 +10,7 @@ import { DE_BANK_CODE_TO_BIC } from "../utils/deBankBics"
 import { centralServicesClient } from "../modules/push-server.client"
 import { findBankInstitutionByBic } from "../modules/banking-institution"
 import { normalizeBankAllocationDetails, validateBankAllocationCostCentre } from "../modules/bank-allocation-details"
+import { CASHBOOK_BANK_ID } from "../modules/bank-balances.service"
 
 import {
     bankrequisitions,
@@ -33,9 +34,7 @@ import {
     desc,
 } from "drizzle-orm"
 
-
 export default async function bankingRoutes(server: FastifyInstance) {
-    const CASHBOOK_BANK_ID = "fedeo-cashbook"
     const ContraAccounts = aliasedTable(accounts, "contra_accounts")
     const ContraCustomers = aliasedTable(customers, "contra_customers")
     const ContraVendors = aliasedTable(vendors, "contra_vendors")

backend/src/routes/mcp.ts

@@ -270,7 +270,7 @@ export default async function mcpRoutes(server: FastifyInstance) {
                         description: tool.description,
                         inputSchema: tool.inputSchema,
                         annotations: {
-                            readOnlyHint: !tool.requiredPermissions.some((permission) => permission.endsWith(".write")),
+                            readOnlyHint: tool.readOnly ?? !tool.requiredPermissions.some((permission) => permission.endsWith(".write")),
                         },
                     })),
                 }))