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

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

@@ -0,0 +1,12 @@
+import { Module } from '@nestjs/common';
+import { ReceiptAliasController } from './receipt-alias.controller';
+import { ReceiptAliasService } from './receipt-alias.service';
+import { PrismaModule } from '../prisma/prisma.module';
+
+@Module({
+  imports: [PrismaModule],
+  controllers: [ReceiptAliasController],
+  providers: [ReceiptAliasService],
+  exports: [ReceiptAliasService],
+})
+export class ReceiptAliasModule {}