docs: add late fee recalculation evidence

docs/evidence/rev004-accounting/late-fee-daily-recalculation-2026-06-30.md

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+# Late Fee Daily Recalculation Evidence (2026-06-30)
+
+## Scope
+
+- Backend task: daily recalculation service and XXL job for unpaid charge late fees.
+- Worktree: `/Volumes/Dpan/github/water-workspace/worktrees/backend-late-fee-recalc`
+- Branch: `feat/late-fee-recalc`
+
+## Implemented Files
+
+- `sw-business/sw-business-server/src/main/java/cn/com/emsoft/sw/business/service/charge/latefee/LateFeeRecalculationService.java`
+- `sw-business/sw-business-server/src/main/java/cn/com/emsoft/sw/business/job/charge/LateFeeRecalculationJob.java`
+- `sw-business/sw-business-server/src/main/java/cn/com/emsoft/sw/business/config/ClockConfig.java`
+- `sw-business/sw-business-server/src/test/java/cn/com/emsoft/sw/business/service/charge/latefee/LateFeeRecalculationServiceTest.java`
+
+## Verification
+
+### Targeted Tests
+
+Command:
+
+```bash
+mvn -pl sw-business/sw-business-server -am -Dtest=LateFeeRecalculationServiceTest,LateFeeDailyCalculatorTest -Dsurefire.failIfNoSpecifiedTests=false test
+```
+
+Result: PASS
+
+- `LateFeeRecalculationServiceTest`: 4 tests, 0 failures, 0 errors, 0 skipped
+- `LateFeeDailyCalculatorTest`: 8 tests, 0 failures, 0 errors, 0 skipped
+- Total: 12 tests, 0 failures, 0 errors, 0 skipped
+
+### Compile
+
+Command:
+
+```bash
+mvn -pl sw-business/sw-business-server -am -DskipTests compile
+```
+
+Result: PASS
+
+## Notes
+
+- Maven reported existing effective-model warnings for duplicate/missing plugin declarations in unrelated modules; they did not fail the build.
+- Mockito reported the existing dynamic-agent warning during unit tests; it did not fail the test run.