feat: implement receipt alias functionality with CRUD operations and integrate with receipt import

backend/src/receipt-alias/receipt-alias.controller.ts

@@ -0,0 +1,23 @@
+import { Body, Controller, Delete, Get, Param, ParseIntPipe, Post } from '@nestjs/common';
+import { ReceiptAliasService } from './receipt-alias.service';
+import { CreateReceiptAliasDto } from './dto/create-receipt-alias.dto';
+
+@Controller('receipt-aliases')
+export class ReceiptAliasController {
+  constructor(private readonly receiptAliasService: ReceiptAliasService) {}
+
+  @Get()
+  findAll() {
+    return this.receiptAliasService.findAll();
+  }
+
+  @Post()
+  upsert(@Body() dto: CreateReceiptAliasDto) {
+    return this.receiptAliasService.upsert(dto);
+  }
+
+  @Delete(':id')
+  remove(@Param('id', ParseIntPipe) id: number) {
+    return this.receiptAliasService.remove(id);
+  }
+}