docs: 完成缺口分析项3-7 - AGENTS.md、README完善、测试报告、示例数据、Agent架构图

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+01 BILL-RECORD.
+   05 BR-AMT    PIC S9(7)V99 COMP-3.
+   05 BR-STATUS PIC X.
+   05 BR-DATE   PIC 9(8).