feat(crm): dominio backend (cuentas, contactos, prospectos, embudos, oportunidades, actividades)

- Nuevo schema `crm` con 7 tablas multi-tenant (TenantScopedMixin + soft delete)
- Módulos FastAPI por dominio: models/dto/service/routes (patrón example)
- Métricas del dashboard (KPIs + embudo por etapa)
- Conversión de prospecto → cuenta/contacto/oportunidad (idempotente)
- Movimiento de oportunidad entre etapas (Kanban) con estado/probabilidad derivados
- 25 permisos registrados en PermissionRegistry
- Migración Alembic con upgrade/downgrade completos
- 24 tests de servicios (pytest) en verde

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

backend/tests/test_accounts.py

@@ -0,0 +1,59 @@
+import pytest
+from fastapi import HTTPException
+
+from api.v1.modules.crm.accounts import service
+from api.v1.modules.crm.accounts.dto import AccountCreate, AccountUpdate
+
+T, C = 1, 1
+
+
+def test_create_and_get_account(db):
+    acc = service.create_account(
+        db,
+        AccountCreate(name="Importadora Demo", rfc="XAXX010101000", account_type="importador"),
+        T, C,
+    )
+    assert acc.id is not None
+    assert acc.status == "active"
+    assert acc.country == "MX"
+    got = service.get_account(db, acc.id, T, C)
+    assert got.name == "Importadora Demo"
+    assert got.rfc == "XAXX010101000"
+
+
+def test_list_and_search(db):
+    service.create_account(db, AccountCreate(name="Alpha SA"), T, C)
+    service.create_account(db, AccountCreate(name="Beta SA"), T, C)
+    assert len(service.get_accounts(db, T, C)) == 2
+    found = service.get_accounts(db, T, C, search="alpha")
+    assert len(found) == 1 and found[0].name == "Alpha SA"
+
+
+def test_filter_by_status(db):
+    service.create_account(db, AccountCreate(name="Activa", status="active"), T, C)
+    service.create_account(db, AccountCreate(name="Prospecto", status="prospect"), T, C)
+    only_prospect = service.get_accounts(db, T, C, account_status="prospect")
+    assert len(only_prospect) == 1 and only_prospect[0].name == "Prospecto"
+
+
+def test_update_account(db):
+    acc = service.create_account(db, AccountCreate(name="X"), T, C)
+    upd = service.update_account(db, acc.id, AccountUpdate(status="inactive", phone="5551234567"), T, C)
+    assert upd.status == "inactive"
+    assert upd.phone == "5551234567"
+
+
+def test_soft_delete_hides_account(db):
+    acc = service.create_account(db, AccountCreate(name="Y"), T, C)
+    service.delete_account(db, acc.id, T, C)
+    with pytest.raises(HTTPException) as exc:
+        service.get_account(db, acc.id, T, C)
+    assert exc.value.status_code == 404
+    assert service.get_accounts(db, T, C) == []
+
+
+def test_tenant_isolation(db):
+    acc = service.create_account(db, AccountCreate(name="Z"), T, C)
+    assert service.get_accounts(db, tenant_id=999, company_id=C) == []
+    with pytest.raises(HTTPException):
+        service.get_account(db, acc.id, 999, C)