HEL-269: 完成月结锁账、撤演示数据与代码收尾

锁账后写保护与闭期补录留痕；重开须审批并按版本链再结；列表/导出改走真实 API。

Co-authored-by: Cursor <cursoragent@cursor.com>
Co-authored-by: multica-agent <github@multica.ai>

.gitignore

@@ -9,6 +9,7 @@ data/
 uploads/
 exports/
 *.local
+deploy/.env
 server.pid
 server.out.log
 server.err.log

README.md

@@ -54,7 +54,7 @@ SHA-256 内容哈希不可变保存，重复上传返回 `duplicate` 状态并
 - 总账管理端：`http://127.0.0.1:4173/admin.html`
 - 公司业务端：`http://127.0.0.1:4173/company.html`
 
-公司端上传会把所选工作簿提交到本地 `/api/parse`，与 CLI 使用同一个确定性表头解析器；解析结果、原始文件、批次和源行会持久化到 SQLite，并按登录账号绑定的公司隔离。当前前端仍是交互原型，期初、提醒、往来匹配等业务状态仅保存在当前浏览器页面中，尚未接入数据库。
+公司端上传会把所选工作簿提交到本地 `/api/parse`，与 CLI 使用同一个确定性表头解析器；解析结果、原始文件、批次和源行会持久化到 SQLite，并按登录账号绑定的公司隔离。流水列表、往来查询、手工记录、月结与重开均走服务端接口；银行原始数据不可改，已确认与待确认金额分开计算。测试环境编排见 `deploy/`（默认 4173）。
 
 ## 样本数据政策
 

deploy/.env.example

@@ -0,0 +1,14 @@
+# 测试环境变量示例。复制为 deploy/.env 后填写。
+# 正式环境口令不得提交进仓库。
+
+APP_HOST=0.0.0.0
+APP_PORT=4173
+APP_DB_PATH=/app/data/app.db
+APP_STORAGE_DIR=/app/data/files
+
+# 引导管理员（库中尚无管理员时生效）
+APP_ADMIN_USERNAME=group-admin
+APP_BOOTSTRAP_ADMIN_PASSWORD=change-me-in-local-env
+
+# 内网测试可暂时关闭登录失败锁定；正式环境不得开启
+# APP_LOGIN_RATE_LIMIT_DISABLED=1

deploy/Dockerfile

@@ -0,0 +1,23 @@
+FROM python:3.12-slim
+
+WORKDIR /app
+
+COPY requirements.txt .
+RUN pip install --no-cache-dir -r requirements.txt
+
+COPY server.py ./
+COPY src ./src
+COPY web ./web
+
+ENV PYTHONPATH=/app/src
+ENV APP_HOST=0.0.0.0
+ENV APP_PORT=4173
+ENV APP_DB_PATH=/app/data/app.db
+ENV APP_STORAGE_DIR=/app/data/files
+
+EXPOSE 4173
+
+HEALTHCHECK --interval=30s --timeout=5s --start-period=20s --retries=3 \
+  CMD python -c "import urllib.request; urllib.request.urlopen('http://127.0.0.1:4173/', timeout=4)"
+
+CMD ["python", "server.py"]

deploy/compose.yaml

@@ -0,0 +1,36 @@
+# 测试环境部署编排。正式口令不得写入本文件。
+# 使用：复制 .env.example 为 .env 后填写，再执行 ./deploy.sh
+
+services:
+  caiwuzongzhang:
+    build:
+      context: ..
+      dockerfile: deploy/Dockerfile
+    image: caiwuzongzhang:test
+    container_name: caiwuzongzhang-test
+    ports:
+      - "4173:4173"
+    env_file:
+      - .env
+    environment:
+      APP_HOST: "0.0.0.0"
+      APP_PORT: "4173"
+      APP_DB_PATH: /app/data/app.db
+      APP_STORAGE_DIR: /app/data/files
+    volumes:
+      - ../data:/app/data
+    read_only: true
+    tmpfs:
+      - /tmp
+    cap_drop:
+      - ALL
+    security_opt:
+      - no-new-privileges:true
+    mem_limit: 512m
+    restart: unless-stopped
+    healthcheck:
+      test: ["CMD", "python", "-c", "import urllib.request; urllib.request.urlopen('http://127.0.0.1:4173/', timeout=4)"]
+      interval: 30s
+      timeout: 5s
+      retries: 3
+      start_period: 20s

deploy/deploy.sh

@@ -0,0 +1,12 @@
+#!/usr/bin/env bash
+# 测试环境部署。施工员不执行上线；由总工在测试机运行。
+set -euo pipefail
+ROOT="$(cd "$(dirname "$0")" && pwd)"
+cd "$ROOT"
+if [[ ! -f .env ]]; then
+  echo "缺少 deploy/.env。请复制 .env.example 后填写测试口令。" >&2
+  exit 1
+fi
+mkdir -p "$ROOT/../data/files"
+docker compose -f compose.yaml up -d --build
+echo "已启动测试环境：http://127.0.0.1:4173/"

deploy/rollback.sh

@@ -0,0 +1,15 @@
+#!/usr/bin/env bash
+# 测试环境回滚：停掉当前容器，按 TAG 或上一个镜像再拉起。
+# 用法：./rollback.sh [image-tag]
+set -euo pipefail
+ROOT="$(cd "$(dirname "$0")" && pwd)"
+cd "$ROOT"
+TAG="${1:-}"
+docker compose -f compose.yaml down
+if [[ -n "$TAG" ]]; then
+  export COMPOSE_IMAGE="caiwuzongzhang:${TAG}"
+  docker compose -f compose.yaml up -d
+  echo "已回滚到镜像 caiwuzongzhang:${TAG}"
+else
+  echo "已停止测试容器。指定镜像标签可重新拉起：./rollback.sh <tag>"
+fi

docs/任务清单.md

@@ -1,29 +1,29 @@
 # 任务清单
 
-最后核对：2026-08-23。状态以当前代码和已合并提交为准。
+最后核对：2026-08-30。状态以当前代码和已合并提交为准。
 
 ## 正在做
 
-- 当前没有已确认正在进行的业务功能开发。下一项工作开始前，先在此处写明负责人、范围和验收标准。
+- 无。HEL-269 施工交付后交总工审核测试环境部署。
 
 ## 已做完
 
 - 六类银行流水模板识别与解析。
-- 数据库迁移、不可变原始证据、导入批次和重复导入处理。
-- 管理员/公司用户登录、密码策略、会话、限流、服务端公司隔离和审计。
+- 数据库迁移（至版本 10）、不可变原始证据、导入批次和重复导入处理；文件库 WAL。
+- 管理员/公司用户登录、密码策略、会话清理、限流、服务端公司隔离和审计。
 - 动态公司、用户、银行账户、别名与账户审核流程。
 - 导入接口加固、逐工作表确认、失败诊断和导出。
 - 规范转账事件、双边匹配、同公司调拨排除与个人过账映射。
-- 登录页视觉融合改版。
+- 起算日、期初余额、流水覆盖断档检测和无业务校准。
+- 月结、重开审批、闭期补录、锁账写保护、月报与审计记录。
+- 服务端流水查询、筛选、分页和可追溯导出；往来查询与手工记录接入真实接口。
+- 站内提醒与状态流转。
+- 前端移除演示流水/往来造数和 `localStorage` 业务状态。
+- 登录页视觉融合改版；月结/重开/审计按 HEL-268 视觉规范落地。
+- 测试环境部署编排收编到 `deploy/`（不在施工员职责内执行上线）。
 
 ## 还没安排
 
-- 公司间余额和四类往来科目的正式计算，已批准手工记录入账，以及从余额逐层查回原始流水。
-- 起算日、期初余额、流水覆盖断档检测和无业务校准。
-- 月结、重开、调整/冲销审批与审计报告。
-- 服务端流水查询、筛选、分页和可追溯导出。
-- 站内提醒与状态流转；外部通知只预留扩展位置，不默认启用。
-- 前端全面接入真实接口，移除模拟金额、静态业务记录和 `localStorage` 业务状态。
-- 测试环境之外的运行保障，包括 HTTPS、备份、监控和正式部署方案。
+- 测试环境之外的运行保障，包括 HTTPS、备份、监控和正式部署方案。覆盖正式环境必须老板明确同意。
 
 每完成或新增一项任务，必须在同一次提交里把它从本清单的相应栏目移走或补上，并同步更新 `最新进度.md`。

docs/最新进度.md

@@ -1,24 +1,26 @@
 # 最新进度
 
-最后核对：2026-08-23。以下“已完成”均以当前代码、数据库迁移、接口和自动化测试为依据，不把页面演示当作真实功能。
+最后核对：2026-08-30。以下“已完成”均以当前代码、数据库迁移、接口和自动化测试为依据，不把页面演示当作真实功能。
 
 ## 已经真实完成
 
 - 支持中信、农行、工行、建行、河南农商行、郑州银行六类样本的 `.xls` / `.xlsx` 流水解析；能识别变动的表头位置和列顺序，并校验余额连续性。
-- 已有 SQLite 数据库和 5 次版本迁移。原始文件按内容哈希保存，导入批次、工作表、源行和异常都有记录；原始文件、工作表和源行被数据库规则保护，不能直接改或删。
-- 已实现管理员与公司用户登录、首次改密、会话失效、登录失败限流、服务端权限隔离和审计记录。
+- 已有 SQLite 数据库和 10 次版本迁移。原始文件按内容哈希保存，导入批次、工作表、源行和异常都有记录；原始文件、工作表和源行被数据库规则保护，不能直接改或删。文件库启用 WAL。
+- 已实现管理员与公司用户登录、首次改密、会话失效（过期会话在发新会话时清理）、登录失败限流、服务端权限隔离和审计记录。
 - 已实现公司、用户、银行账户、别名等主数据管理；公司提交的银行账户需管理员审核后才能参与上传和识别。
 - 已实现导入、逐工作表确认或忽略、失败诊断、重复上传处理和 CSV 导出；未确认的工作表不进入后续处理。
 - 已实现规范转账事件和双边流水匹配。匹配决定保留历史，无法自动判断的记录进入人工审核；同公司调拨、外部流水和未锁定的单边记录不进入已确认的公司间往来。
-- 已有登录页、总账端和公司端页面，最近一次合并完成了登录页视觉改版。
+- 已实现全局起算日、公司对期初余额、流水覆盖断档与无业务说明审核。
+- 已实现月结：结账日到达后生成待结账任务，管理员确认后锁账并生成带 SHA-256 的月报；重开须审批，窗口到期自动恢复锁定；闭期补录进入 `period_late_arrivals`，不改已结快照；写保护拒绝锁定月的普通修改。
+- 流水列表/导出、往来查询、公司端手工记录已改为服务器真实数据；空列表显示「暂无数据」。页面不再使用 `FLOW_DEMO` / `localStorage` 业务状态。
+- 已有登录页、总账端和公司端页面。管理端「结账与期初」承接月结，「审核中心」增加重开审批，「结账与期初」之后增加「审计记录」。
+- `deploy/` 收编测试环境 Dockerfile、compose、`.env.example` 与部署/回滚脚本（4173、只读根文件系统、drop ALL、512m、healthcheck）。正式口令不进仓库。
 
 ## 仍未完成或不能当成已完成
 
-- 公司间余额与会计科目的正式计算、已批准手工记录入账和逐层余额追溯尚未完成。
-- 全局起算日、期初余额、流水覆盖断档、无业务校准、月结、重开和调整审批尚未完成。
-- 提醒、完整的服务端查询导出，以及前端彻底移除演示数据和浏览器本地业务状态尚未完成。
-- 生产部署所需的 HTTPS、反向代理、备份、监控和正式运行保障尚未完成；本项目当前只允许测试环境部署。
+- 生产部署所需的 HTTPS、反向代理、备份、监控和正式运行保障尚未完成；本项目当前只允许测试环境部署。覆盖正式环境必须老板明确同意。
+- 发布基线思路是从 `f5e0915` 拉长期分支 `release/prod`，由总工审核后处理，施工员不部署。
 
 ## 最近验证
 
-2026-08-23 已运行完整 Python 自动化测试：解析、持久化、认证与权限、导入接口、主数据和双边匹配相关测试均通过。后续修改功能时，必须再次运行完整测试并在本文件记录结果。
+2026-08-30 已运行完整 Python 自动化测试（`PYTHONPATH=src python -m unittest discover -s tests -v`），覆盖解析、持久化、认证、导入、主数据、匹配、月结/重开/写保护、前端契约与 360/820/1440 布局冒烟（有 Chromium 时）。后续修改功能时必须再次运行完整测试并在本文件记录结果。

server.py

@@ -14,9 +14,9 @@ from http.server import SimpleHTTPRequestHandler, ThreadingHTTPServer
 from urllib.parse import parse_qs, urlparse
 
 from bank_importer import (
-    auth, calculation, company_transfers, dashboard, importing, ledger_events,
-    manual_records, master_data, matching, multipart, personal_transit, positions,
-    reminders, settings, subjects,
+    auth, calculation, company_transfers, dashboard, flows, importing, ledger_events,
+    manual_records, master_data, matching, multipart, period_close, personal_transit,
+    positions, reminders, settings, subjects,
 )
 from bank_importer.db import connect, migrate, utc_now
 
@@ -62,6 +62,9 @@ class AppHandler(SimpleHTTPRequestHandler):
         if path == "/api/export.csv":
             self._handle_export_csv(query)
             return
+        if path == "/api/flows":
+            self._handle_flows(query)
+            return
         if path == "/api/admin/companies":
             self._handle_admin_companies()
             return
@@ -108,6 +111,29 @@ class AppHandler(SimpleHTTPRequestHandler):
         if path == "/api/admin/audit-log":
             self._handle_admin_audit_log(query)
             return
+        if path == "/api/admin/period-closes":
+            self._handle_admin_period_closes()
+            return
+        period_close_one = re.fullmatch(r"/api/admin/period-closes/(\d{4}-\d{2})", path)
+        if period_close_one:
+            self._handle_admin_period_close_one(period_close_one.group(1))
+            return
+        period_report = re.fullmatch(
+            r"/api/admin/period-closes/(\d{4}-\d{2})/report.json", path
+        )
+        if period_report:
+            self._handle_admin_period_report(period_report.group(1))
+            return
+        if path == "/api/admin/period-reopens":
+            self._handle_admin_period_reopens(query)
+            return
+        period_reopen_one = re.fullmatch(r"/api/admin/period-reopens/(\d+)", path)
+        if period_reopen_one:
+            self._handle_admin_period_reopen_one(int(period_reopen_one.group(1)))
+            return
+        if path == "/api/admin/period-audit":
+            self._handle_admin_period_audit(query)
+            return
         if path == "/api/admin/settings":
             self._handle_admin_settings()
             return
@@ -384,6 +410,22 @@ class AppHandler(SimpleHTTPRequestHandler):
         if path == "/api/admin/reminder-settings":
             self._handle_admin_reminder_settings_put()
             return
+        period_execute = re.fullmatch(
+            r"/api/admin/period-closes/(\d{4}-\d{2})/execute", path
+        )
+        if period_execute:
+            self._handle_admin_period_execute(period_execute.group(1))
+            return
+        period_reopen = re.fullmatch(
+            r"/api/admin/period-closes/(\d{4}-\d{2})/reopen", path
+        )
+        if period_reopen:
+            self._handle_admin_period_reopen_request(period_reopen.group(1))
+            return
+        period_decide = re.fullmatch(r"/api/admin/period-reopens/(\d+)/decide", path)
+        if period_decide:
+            self._handle_admin_period_reopen_decide(int(period_decide.group(1)))
+            return
         company_status_match = re.fullmatch(
             r"/api/company/reminders/(\d+)/(acknowledge|resolve)", path
         )
@@ -1022,6 +1064,46 @@ class AppHandler(SimpleHTTPRequestHandler):
         finally:
             connection.close()
 
+    def _handle_flows(self, query: dict[str, list[str]]) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_user(connection)
+            if user is None:
+                return
+            raw_company = (query.get("company_id") or [None])[0]
+            company_id = None
+            if user["role"] == "company":
+                if raw_company is not None and raw_company != str(user["company_id"]):
+                    self._send_json(403, {"status": "error", "message": "只能查看本公司的流水。"})
+                    return
+                company_id = user["company_id"]
+            elif raw_company is not None:
+                try:
+                    company_id = int(raw_company)
+                except ValueError:
+                    self._send_json(400, {"status": "error", "message": "company_id 参数无效。"})
+                    return
+            try:
+                limit = int((query.get("limit") or ["200"])[0])
+                offset = int((query.get("offset") or ["0"])[0])
+            except ValueError:
+                limit, offset = 200, 0
+            payload = flows.list_flows(
+                connection,
+                company_id=company_id,
+                bank=(query.get("bank") or [None])[0] or None,
+                account=(query.get("account") or [None])[0] or None,
+                start=(query.get("start") or [None])[0] or None,
+                end=(query.get("end") or [None])[0] or None,
+                keyword=(query.get("keyword") or [None])[0] or None,
+                limit=limit,
+                offset=offset,
+            )
+            payload["status"] = "ok"
+            self._send_json(200, payload)
+        finally:
+            connection.close()
+
     # ------------------------------------------------------------------
     # Admin endpoints
     # ------------------------------------------------------------------
@@ -1550,6 +1632,229 @@ class AppHandler(SimpleHTTPRequestHandler):
         finally:
             connection.close()
 
+    def _handle_admin_period_closes(self) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            payload = period_close.overview(connection)
+            payload["status"] = "ok"
+            self._send_json(200, payload)
+        finally:
+            connection.close()
+
+    def _handle_admin_period_close_one(self, year_month: str) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            try:
+                payload = period_close.close_payload(connection, year_month)
+            except period_close.PeriodCloseError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            body = dict(payload)
+            body["period_status"] = body.get("status")
+            body["status"] = "ok"
+            self._send_json(200, body)
+        finally:
+            connection.close()
+
+    def _handle_admin_period_report(self, year_month: str) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            try:
+                payload = period_close.close_payload(connection, year_month)
+            except period_close.PeriodCloseError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            if not payload.get("snapshot") or payload.get("status") not in ("closed", "reopened"):
+                self._send_json(404, {"status": "error", "message": "该账期尚无月报。"})
+                return
+            body = json.dumps(
+                {
+                    "report_no": payload["report_no"],
+                    "snapshot_hash": payload["snapshot_hash"],
+                    "year_month": year_month,
+                    "snapshot": payload["snapshot"],
+                },
+                ensure_ascii=False,
+                indent=2,
+            ).encode("utf-8")
+            self.send_response(200)
+            self.send_header("Content-Type", "application/json; charset=utf-8")
+            self.send_header(
+                "Content-Disposition",
+                f'attachment; filename="{payload["report_no"] or year_month}.json"',
+            )
+            self.send_header("Content-Length", str(len(body)))
+            self.send_header("Cache-Control", "no-store")
+            self.end_headers()
+            self.wfile.write(body)
+        finally:
+            connection.close()
+
+    def _handle_admin_period_reopens(self, query: dict[str, list[str]]) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            status = (query.get("status") or [None])[0] or None
+            items = period_close.list_reopen_requests(connection, status=status)
+            self._send_json(200, {"status": "ok", "items": items})
+        finally:
+            connection.close()
+
+    def _handle_admin_period_reopen_one(self, request_id: int) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            try:
+                payload = period_close.reopen_payload(connection, request_id)
+            except period_close.PeriodCloseError as exc:
+                self._send_json(404, {"status": "error", "message": str(exc)})
+                return
+            payload["status_ok"] = "ok"
+            payload["ok"] = True
+            self._send_json(200, {"status": "ok", "item": payload})
+        finally:
+            connection.close()
+
+    def _handle_admin_period_audit(self, query: dict[str, list[str]]) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            try:
+                limit = int((query.get("limit") or ["100"])[0])
+            except ValueError:
+                limit = 100
+            items = period_close.list_audit_events(
+                connection,
+                action=(query.get("action") or [None])[0] or None,
+                year_month=(query.get("year_month") or [None])[0] or None,
+                company_q=(query.get("company") or [None])[0] or None,
+                since=(query.get("since") or [None])[0] or None,
+                until=(query.get("until") or [None])[0] or None,
+                limit=limit,
+            )
+            self._send_json(200, {"status": "ok", "items": items})
+        finally:
+            connection.close()
+
+    def _handle_admin_period_execute(self, year_month: str) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            data = self._read_json_body() or {}
+            try:
+                payload = period_close.execute_close(
+                    connection,
+                    year_month,
+                    user,
+                    confirm=bool(data.get("confirm")),
+                )
+            except period_close.PeriodConflictError as exc:
+                self._send_json(409, {"status": "error", "message": str(exc)})
+                return
+            except period_close.PeriodCloseError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            except Exception as exc:
+                period_close.mark_close_failed(connection, year_month, user, str(exc))
+                self._send_json(
+                    500,
+                    {
+                        "status": "error",
+                        "message": f"结账失败，未改动任何数据：{exc}",
+                    },
+                )
+                return
+            auth.audit(
+                connection, "period_close", actor=user,
+                target=year_month, detail=payload.get("report_no"), ip=self._client_ip,
+            )
+            payload["period_status"] = payload.get("status")
+            payload["status"] = "ok"
+            self._send_json(200, payload)
+        finally:
+            connection.close()
+
+    def _handle_admin_period_reopen_request(self, year_month: str) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            data = self._read_json_body() or {}
+            try:
+                payload = period_close.request_reopen(
+                    connection,
+                    year_month,
+                    user,
+                    reason=str(data.get("reason") or ""),
+                    companies_note=str(data.get("companies_note") or ""),
+                    window_days=data.get("window_days") or 3,
+                )
+            except period_close.PeriodConflictError as exc:
+                self._send_json(409, {"status": "error", "message": str(exc)})
+                return
+            except period_close.PeriodCloseError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            auth.audit(
+                connection, "period_reopen_request", actor=user,
+                target=year_month, detail=payload.get("number"), ip=self._client_ip,
+            )
+            self._send_json(200, {"status": "ok", "item": payload})
+        finally:
+            connection.close()
+
+    def _handle_admin_period_reopen_decide(self, request_id: int) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            data = self._read_json_body() or {}
+            approve = bool(data.get("approve"))
+            try:
+                payload = period_close.decide_reopen(
+                    connection,
+                    request_id,
+                    user,
+                    approve=approve,
+                    comment=str(data.get("comment") or ""),
+                )
+            except period_close.PeriodConflictError as exc:
+                self._send_json(409, {"status": "error", "message": str(exc)})
+                return
+            except period_close.PeriodCloseError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            auth.audit(
+                connection,
+                "period_reopen_approve" if approve else "period_reopen_reject",
+                actor=user,
+                target=payload.get("year_month"),
+                detail=payload.get("number"),
+                ip=self._client_ip,
+            )
+            self._send_json(200, {"status": "ok", "item": payload})
+        finally:
+            connection.close()
+
     # ------------------------------------------------------------------
     # System settings (admin read/write, persisted + audited)
     # ------------------------------------------------------------------
@@ -2292,8 +2597,25 @@ class AppHandler(SimpleHTTPRequestHandler):
             if not row_ids:
                 self._send_json(400, {"status": "error", "message": "必须指定 source_row_ids 或 batch_id。"})
                 return
+            writable, locked_rows = period_close.split_writable_row_ids(connection, row_ids)
+            late = 0
+            if locked_rows:
+                late = period_close.record_late_arrivals(connection, locked_rows, user)
+            if not writable:
+                self._send_json(
+                    200,
+                    {
+                        "status": "ok",
+                        "matching": {
+                            "created_events": 0, "updated_events": 0, "unchanged": 0,
+                            "skipped_locked": len(locked_rows), "rows": len(row_ids),
+                        },
+                        "late_arrivals": late,
+                    },
+                )
+                return
             try:
-                result = matching.reconcile_rows(connection, row_ids, actor=user)
+                result = matching.reconcile_rows(connection, writable, actor=user)
             except Exception as exc:
                 self._send_json(500, {"status": "error", "message": f"重跑匹配失败：{exc}"})
                 return
@@ -2302,13 +2624,14 @@ class AppHandler(SimpleHTTPRequestHandler):
             except Exception as exc:
                 self._send_json(500, {"status": "error", "message": f"同步往来事件失败：{exc}"})
                 return
+            result["late_arrivals"] = late
             auth.audit(
                 connection, "transfer_reconcile", actor=user,
-                target=f"rows:{len(row_ids)}",
-                detail=f"created:{result['created_events']};updated:{result['updated_events']}",
+                target=f"rows:{len(writable)}",
+                detail=f"created:{result['created_events']};updated:{result['updated_events']};late:{late}",
                 ip=self._client_ip,
             )
-            self._send_json(200, {"status": "ok", "matching": result})
+            self._send_json(200, {"status": "ok", "matching": result, "late_arrivals": late})
         finally:
             connection.close()
 
@@ -2336,6 +2659,7 @@ class AppHandler(SimpleHTTPRequestHandler):
                 self._send_json(400, {"status": "error", "message": "source_row_ids 必须是数组。"})
                 return
             try:
+                period_close.assert_event_writable(connection, event_id)
                 payload = matching.apply_manual_decision(
                     connection,
                     event_id,
@@ -2349,6 +2673,9 @@ class AppHandler(SimpleHTTPRequestHandler):
                     else None,
                     participant=data.get("participant"),
                 )
+            except period_close.PeriodLockedError as exc:
+                self._send_json(409, {"status": "error", "message": str(exc), "year_month": exc.year_month})
+                return
             except matching.MatchConflictError as exc:
                 self._send_json(409, {"status": "error", "message": str(exc)})
                 return
@@ -2648,6 +2975,7 @@ class AppHandler(SimpleHTTPRequestHandler):
                 return
             reason = str(data.get("reason") or "").strip() or "公司端确认单边流水"
             try:
+                period_close.assert_event_writable(connection, event_id)
                 payload = matching.apply_manual_decision(
                     connection,
                     event_id,
@@ -2661,6 +2989,9 @@ class AppHandler(SimpleHTTPRequestHandler):
                         "company_id": counterparty_company_id,
                     },
                 )
+            except period_close.PeriodLockedError as exc:
+                self._send_json(409, {"status": "error", "message": str(exc), "year_month": exc.year_month})
+                return
             except matching.MatchConflictError as exc:
                 self._send_json(409, {"status": "error", "message": str(exc)})
                 return
@@ -3025,6 +3356,7 @@ class AppHandler(SimpleHTTPRequestHandler):
                 )
                 return
             try:
+                period_close.assert_ledger_writable(connection, event_id)
                 action = str(data.get("action") or "confirm")
                 if action in ("return", "exception"):
                     payload = subjects.park_subject(
@@ -3047,6 +3379,9 @@ class AppHandler(SimpleHTTPRequestHandler):
                         request_key=str(data.get("request_key") or "") or None,
                         actor=user,
                     )
+            except period_close.PeriodLockedError as exc:
+                self._send_json(409, {"status": "error", "message": str(exc), "year_month": exc.year_month})
+                return
             except subjects.SubjectConflictError as exc:
                 self._send_json(409, {"status": "error", "message": str(exc)})
                 return
@@ -3079,6 +3414,9 @@ class AppHandler(SimpleHTTPRequestHandler):
                 self._send_json(400, {"status": "error", "message": "必须填写操作原因。"})
                 return
             try:
+                period_close.assert_ledger_writable(connection, event_id)
+                if action in ("adjust", "reverse") and data.get("effective_at"):
+                    period_close.assert_date_writable(connection, str(data.get("effective_at")))
                 if action == "reverse":
                     event_id, _revision_id = ledger_events.create_reversal(
                         connection, event_id,
@@ -3124,6 +3462,9 @@ class AppHandler(SimpleHTTPRequestHandler):
                         {"status": "error", "message": "action 必须是 reverse、adjust 或 reopen。"},
                     )
                     return
+            except period_close.PeriodLockedError as exc:
+                self._send_json(409, {"status": "error", "message": str(exc), "year_month": exc.year_month})
+                return
             except ledger_events.LedgerConflictError as exc:
                 self._send_json(409, {"status": "error", "message": str(exc)})
                 return
@@ -3157,6 +3498,13 @@ class AppHandler(SimpleHTTPRequestHandler):
                 self._send_json(400, {"status": "error", "message": "expected_decision_id 无效。"})
                 return
             try:
+                existing = connection.execute(
+                    "SELECT occurred_at FROM manual_records WHERE id = ?", (record_id,)
+                ).fetchone()
+                if existing is not None:
+                    period_close.assert_date_writable(
+                        connection, data.get("effective_at") or existing["occurred_at"]
+                    )
                 payload = manual_records.decide(
                     connection,
                     record_id,
@@ -3169,6 +3517,9 @@ class AppHandler(SimpleHTTPRequestHandler):
                     target_ledger_event_id=data.get("target_ledger_event_id"),
                     effective_at=data.get("effective_at"),
                 )
+            except period_close.PeriodLockedError as exc:
+                self._send_json(409, {"status": "error", "message": str(exc), "year_month": exc.year_month})
+                return
             except manual_records.ManualConflictError as exc:
                 self._send_json(409, {"status": "error", "message": str(exc)})
                 return
@@ -3617,6 +3968,7 @@ class AppHandler(SimpleHTTPRequestHandler):
             if data is None:
                 return
             try:
+                period_close.assert_date_writable(connection, str(data.get("occurred_at") or ""))
                 payload = manual_records.submit(
                     connection,
                     company_id=company_id,
@@ -3636,6 +3988,9 @@ class AppHandler(SimpleHTTPRequestHandler):
                     reason=data.get("reason"),
                     evidence=data.get("evidence"),
                 )
+            except period_close.PeriodLockedError as exc:
+                self._send_json(409, {"status": "error", "message": str(exc), "year_month": exc.year_month})
+                return
             except manual_records.ManualConflictError as exc:
                 self._send_json(409, {"status": "error", "message": str(exc)})
                 return

src/bank_importer/auth.py

@@ -204,6 +204,7 @@ def create_session(
     token = secrets.token_urlsafe(32)
     token_hash = hashlib.sha256(token.encode("utf-8")).hexdigest()
     now = datetime.now(timezone.utc)
+    purge_expired_sessions(connection)
     with connection:
         connection.execute(
             """
@@ -220,6 +221,17 @@ def create_session(
     return token
 
 
+def purge_expired_sessions(connection: sqlite3.Connection) -> int:
+    """Drop expired or revoked session rows so they do not accumulate."""
+    now = utc_now()
+    with connection:
+        cursor = connection.execute(
+            "DELETE FROM sessions WHERE expires_at <= ? OR revoked_at IS NOT NULL",
+            (now,),
+        )
+    return int(cursor.rowcount or 0)
+
+
 def resolve_session(connection: sqlite3.Connection, token: str) -> sqlite3.Row | None:
     """Return the user row for a live session token, else None.
 

src/bank_importer/dashboard.py

@@ -109,11 +109,46 @@ def _company_rows(connection: sqlite3.Connection) -> list[sqlite3.Row]:
     ).fetchall()
 
 
+def _period_status_for_cutoff(
+    connection: sqlite3.Connection, cutoff: str
+) -> tuple[str | None, str]:
+    ym = str(cutoff or "")[:7]
+    exists = connection.execute(
+        "SELECT 1 FROM sqlite_master WHERE type = 'table' AND name = 'period_close_runs'"
+    ).fetchone()
+    if exists is None:
+        return None, "—"
+    row = connection.execute(
+        """
+        SELECT status FROM period_close_runs
+        WHERE year_month = ?
+        ORDER BY version DESC LIMIT 1
+        """,
+        (ym,),
+    ).fetchone()
+    mapping = {
+        "closed": ("closed", "已锁定"),
+        "reopened": ("reopened", "已重开"),
+        "failed": ("failed", "结账失败"),
+        "pending": ("pending", "待结账"),
+        "closing": ("closing", "处理中"),
+    }
+    if row is not None:
+        return mapping.get(row["status"], (row["status"], str(row["status"])))
+    locked = connection.execute(
+        "SELECT 1 FROM closed_periods WHERE year_month = ?", (ym,)
+    ).fetchone()
+    if locked is not None:
+        return "closed", "已锁定"
+    return None, "—"
+
+
 def company_summaries(
     connection: sqlite3.Connection, *, from_date: str, cutoff: str
 ) -> tuple[list[dict[str, object]], dict[str, object]]:
     companies = _company_rows(connection)
     events = _load_eligible(connection, from_date=from_date, cutoff=cutoff)
+    period_status, period_label = _period_status_for_cutoff(connection, cutoff)
 
     debit_total = ZERO
     credit_total = ZERO
@@ -125,8 +160,8 @@ def company_summaries(
             "detail_count": 0,
             "debit": ZERO,
             "credit": ZERO,
-            "period_status": None,
-            "period_status_label": "—",
+            "period_status": period_status,
+            "period_status_label": period_label,
         }
 
     for event in events:

src/bank_importer/db.py

@@ -1096,6 +1096,106 @@ MIGRATIONS: tuple[Migration, ...] = (
         CREATE INDEX idx_reminders_company ON reminders (company_id);
         """,
     ),
+
+    Migration(
+        version=10,
+        name="00010_period_close_reopen",
+        # HEL-196/269: monthly close snapshots, reopen approval, late arrivals
+        # after lock, and an append-only period audit trail. closed_periods
+        # (from 0008) remains the live lock index; this table is the versioned
+        # report history.
+        up="""
+        CREATE TABLE period_close_runs (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            year_month TEXT NOT NULL,
+            version INTEGER NOT NULL,
+            status TEXT NOT NULL CHECK (status IN (
+                'pending', 'closing', 'closed', 'failed', 'reopened'
+            )),
+            snapshot_json TEXT,
+            snapshot_hash TEXT,
+            report_no TEXT,
+            blockers_json TEXT,
+            fail_reason TEXT,
+            closed_at TEXT,
+            closed_by INTEGER REFERENCES users (id),
+            closed_by_username TEXT,
+            reopen_window_end TEXT,
+            created_at TEXT NOT NULL,
+            updated_at TEXT NOT NULL,
+            UNIQUE (year_month, version)
+        );
+
+        CREATE TABLE period_reopen_requests (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            period_close_id INTEGER NOT NULL REFERENCES period_close_runs (id),
+            year_month TEXT NOT NULL,
+            reason TEXT NOT NULL,
+            companies_note TEXT,
+            window_days INTEGER NOT NULL DEFAULT 3,
+            status TEXT NOT NULL CHECK (status IN ('pending', 'approved', 'rejected')),
+            requester_id INTEGER REFERENCES users (id),
+            requester_username TEXT,
+            requested_at TEXT NOT NULL,
+            reviewer_id INTEGER REFERENCES users (id),
+            reviewer_username TEXT,
+            reviewed_at TEXT,
+            review_comment TEXT,
+            before_json TEXT,
+            after_json TEXT
+        );
+
+        CREATE TABLE period_late_arrivals (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            year_month TEXT NOT NULL,
+            source_row_id INTEGER NOT NULL UNIQUE REFERENCES source_rows (id),
+            status TEXT NOT NULL DEFAULT 'open' CHECK (status IN ('open', 'absorbed')),
+            created_at TEXT NOT NULL,
+            actor_user_id INTEGER REFERENCES users (id),
+            actor_username TEXT
+        );
+
+        CREATE TABLE period_audit_events (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            created_at TEXT NOT NULL,
+            actor_user_id INTEGER REFERENCES users (id),
+            actor_username TEXT,
+            actor_role TEXT,
+            action TEXT NOT NULL,
+            year_month TEXT,
+            object_label TEXT,
+            reason TEXT,
+            before_json TEXT,
+            after_json TEXT,
+            report_no TEXT,
+            related_id INTEGER
+        );
+
+        CREATE INDEX idx_period_close_month ON period_close_runs (year_month, version);
+        CREATE INDEX idx_period_reopen_status ON period_reopen_requests (status, year_month);
+        CREATE INDEX idx_period_audit_created ON period_audit_events (created_at);
+
+        CREATE TRIGGER period_audit_no_update BEFORE UPDATE ON period_audit_events
+            BEGIN SELECT RAISE (ABORT, 'period_audit_events rows are append-only'); END;
+        CREATE TRIGGER period_audit_no_delete BEFORE DELETE ON period_audit_events
+            BEGIN SELECT RAISE (ABORT, 'period_audit_events rows are immutable history'); END;
+        CREATE TRIGGER period_close_snapshot_no_update BEFORE UPDATE ON period_close_runs
+            WHEN OLD.snapshot_json IS NOT NULL AND NEW.snapshot_json IS NOT OLD.snapshot_json
+            BEGIN SELECT RAISE (ABORT, 'closed snapshots cannot be rewritten'); END;
+        """,
+        down="""
+        DROP TRIGGER IF EXISTS period_close_snapshot_no_update;
+        DROP TRIGGER IF EXISTS period_audit_no_delete;
+        DROP TRIGGER IF EXISTS period_audit_no_update;
+        DROP INDEX IF EXISTS idx_period_audit_created;
+        DROP INDEX IF EXISTS idx_period_reopen_status;
+        DROP INDEX IF EXISTS idx_period_close_month;
+        DROP TABLE IF EXISTS period_audit_events;
+        DROP TABLE IF EXISTS period_late_arrivals;
+        DROP TABLE IF EXISTS period_reopen_requests;
+        DROP TABLE IF EXISTS period_close_runs;
+        """,
+    ),
 )
 
 
@@ -1108,6 +1208,10 @@ def connect(path: str | Path) -> sqlite3.Connection:
     connection = sqlite3.connect(str(db_path), timeout=30)
     connection.row_factory = sqlite3.Row
     connection.execute("PRAGMA foreign_keys = ON")
+    # WAL lowers write-lock contention on file databases. Skip :memory:
+    # because WAL requires a real file.
+    if str(db_path) != ":memory:":
+        connection.execute("PRAGMA journal_mode=WAL")
     return connection
 
 

src/bank_importer/flows.py

@@ -0,0 +1,172 @@
+"""Server-side flow listing and export from confirmed source rows.
+
+Lists and exports only cashier-confirmed worksheets. Match state is derived
+from current transfer decisions when a source row is claimed; otherwise the
+row is labelled 未归集. Company users only see their own company.
+"""
+
+from __future__ import annotations
+
+from decimal import Decimal, InvalidOperation
+import sqlite3
+
+
+def _dec(value: object) -> Decimal:
+    try:
+        return Decimal(str(value or "0"))
+    except (InvalidOperation, TypeError):
+        return Decimal("0")
+
+
+def _direction(income: object, expense: object) -> tuple[str, Decimal]:
+    income_d = _dec(income)
+    expense_d = _dec(expense)
+    if expense_d > 0 and income_d <= 0:
+        return "付", expense_d
+    return "收", income_d if income_d > 0 else expense_d
+
+
+def _status_label(classification: str | None, pairing: str | None, locked: int | None) -> tuple[str, str]:
+    if classification in ("unresolved", "needs_review"):
+        return "单边", "danger"
+    if classification == "intercompany" and pairing == "paired":
+        return "已归集", "success"
+    if classification == "intercompany" and locked:
+        return "已归集", "success"
+    if classification == "intercompany":
+        return "待确认", "warn"
+    if classification == "same_company":
+        return "同公司调拨", "muted"
+    if classification == "external":
+        return "未归集 · 外部", "muted"
+    if classification:
+        return "未归集", "muted"
+    return "未归集", "muted"
+
+
+def list_flows(
+    connection: sqlite3.Connection,
+    *,
+    company_id: int | None = None,
+    bank: str | None = None,
+    account: str | None = None,
+    start: str | None = None,
+    end: str | None = None,
+    keyword: str | None = None,
+    limit: int = 200,
+    offset: int = 0,
+) -> dict[str, object]:
+    clauses = ["rv.review_status = 'confirmed'"]
+    params: list[object] = []
+    if company_id is not None:
+        clauses.append("b.company_id = ?")
+        params.append(int(company_id))
+    if start:
+        clauses.append("date(r.transaction_at) >= date(?)")
+        params.append(start)
+    if end:
+        clauses.append("date(r.transaction_at) <= date(?)")
+        params.append(end)
+    if account:
+        clauses.append("r.own_account LIKE ?")
+        params.append(f"%{account}%")
+    if bank:
+        clauses.append("(COALESCE(ba.bank_name, '') LIKE ? OR r.own_name LIKE ?)")
+        params.extend([f"%{bank}%", f"%{bank}%"])
+    if keyword:
+        like = f"%{keyword}%"
+        clauses.append(
+            "(r.counterparty_name LIKE ? OR r.summary LIKE ? OR r.reference LIKE ? "
+            "OR r.purpose LIKE ? OR c.name LIKE ?)"
+        )
+        params.extend([like, like, like, like, like])
+    where = " AND ".join(clauses)
+    limit = max(1, min(int(limit), 500))
+    offset = max(0, int(offset))
+    count_row = connection.execute(
+        f"""
+        SELECT COUNT(*) AS n
+        FROM source_rows r
+        JOIN sheet_batches s ON s.id = r.sheet_batch_id
+        JOIN import_batches b ON b.id = s.import_batch_id
+        JOIN sheet_reviews rv ON rv.sheet_batch_id = s.id
+        JOIN companies c ON c.id = b.company_id
+        LEFT JOIN bank_accounts ba ON ba.account_number = r.own_account
+        WHERE {where}
+        """,
+        params,
+    ).fetchone()
+    rows = connection.execute(
+        f"""
+        SELECT r.id, r.transaction_at, r.income, r.expense, r.balance,
+               r.own_account, r.own_name, r.counterparty_account, r.counterparty_name,
+               r.counterparty_bank, r.summary, r.purpose, r.reference, r.currency,
+               b.id AS batch_id, b.company_id, c.name AS company_name,
+               COALESCE(ba.bank_name, '') AS bank_name,
+               s.sheet_name, r.source_row,
+               d.classification, d.pairing, d.locked, d.effective_at
+        FROM source_rows r
+        JOIN sheet_batches s ON s.id = r.sheet_batch_id
+        JOIN import_batches b ON b.id = s.import_batch_id
+        JOIN sheet_reviews rv ON rv.sheet_batch_id = s.id
+        JOIN companies c ON c.id = b.company_id
+        LEFT JOIN bank_accounts ba ON ba.account_number = r.own_account
+        LEFT JOIN transfer_observation_claims toc ON toc.source_row_id = r.id
+        LEFT JOIN transfer_match_decisions d ON d.id = toc.decision_id
+        WHERE {where}
+        ORDER BY r.transaction_at DESC, r.id DESC
+        LIMIT ? OFFSET ?
+        """,
+        [*params, limit, offset],
+    ).fetchall()
+    items = []
+    inflow = Decimal("0")
+    outflow = Decimal("0")
+    for row in rows:
+        direction, amount = _direction(row["income"], row["expense"])
+        if direction == "收":
+            inflow += amount
+        else:
+            outflow += amount
+        status, status_kind = _status_label(
+            row["classification"], row["pairing"], row["locked"]
+        )
+        tail = str(row["own_account"] or "")[-4:]
+        items.append(
+            {
+                "id": int(row["id"]),
+                "date": str(row["transaction_at"] or "")[:10],
+                "time": str(row["transaction_at"] or ""),
+                "company_id": int(row["company_id"]),
+                "company": row["company_name"],
+                "bank": row["bank_name"] or "",
+                "account": row["own_account"],
+                "account_label": (
+                    f"{row['bank_name']} · 尾号 {tail}" if row["bank_name"] and tail else (row["own_account"] or "—")
+                ),
+                "own_name": row["own_name"],
+                "direction": direction,
+                "peer": row["counterparty_name"] or "—",
+                "peer_account": row["counterparty_account"] or "—",
+                "peer_bank": row["counterparty_bank"] or "—",
+                "summary": row["summary"] or row["purpose"] or "—",
+                "serial": row["reference"] or "—",
+                "status": status,
+                "status_kind": status_kind,
+                "amount": str(amount),
+                "balance": str(row["balance"] or ""),
+                "currency": row["currency"] or "CNY",
+                "batch_id": int(row["batch_id"]),
+                "batch": f"IMP-{int(row['batch_id']):06d}",
+                "locator": f"{row['sheet_name']}!R{row['source_row']}",
+                "year_month": str(row["transaction_at"] or "")[:7],
+            }
+        )
+    return {
+        "items": items,
+        "total": int(count_row["n"]),
+        "inflow": str(inflow),
+        "outflow": str(outflow),
+        "limit": limit,
+        "offset": offset,
+    }

tests/test_company_confirm_status_color.py

@@ -50,7 +50,7 @@ class ConfirmStatusSourceContractTests(unittest.TestCase):
         self.assertIn('id="workspacePendingStatus"', html)
         self.assertIn('id="workspaceFlowSub"', html)
         self.assertIn('data-view-link="reconcile"', html)
-        self.assertIn("app.js?v=13", html)
+        self.assertIn("app.js?v=15", html)
         # 静态初值仍为进行中（黄），由 JS 在 pending=0 时切 done
         self.assertRegex(html, r'class="flow-step doing"[^>]*data-view-link="reconcile"')
 

tests/test_company_transfers_page.py

@@ -31,8 +31,8 @@ class TransfersPageSourceContractTests(unittest.TestCase):
         self.assertIn('id="transferEvidenceDrawer"', html)
         self.assertIn("期间净变动", html)
         self.assertNotIn("本公司往来合计", html)
-        self.assertIn("design-system.css?v=6", html)
-        self.assertIn("app.js?v=13", html)
+        self.assertIn("design-system.css?v=7", html)
+        self.assertIn("app.js?v=15", html)
         # 侧栏顺序：流水管理 → 转账往来 → 往来确认
         flows = html.index('data-view="flows"')
         transfers = html.index('data-view="transfers"')
@@ -54,6 +54,10 @@ class TransfersPageSourceContractTests(unittest.TestCase):
         self.assertIn("initTransfers()", js)
         self.assertIn("期间净变动", js)
         self.assertIn("has_opening", js)
+        self.assertNotIn("FLOW_DEMO", js)
+        self.assertNotIn("COMPANY_FLOWS", js)
+        self.assertNotIn("IMP-DEMO", js)
+        self.assertNotIn("ledger-demo-manual-records", js)
         # 不得把「期末余额」写死为无期初时的标签
         self.assertNotRegex(js, r'netLabelForWindow[^{]+{[^}]*return "期末余额"')
 
@@ -112,10 +116,8 @@ class TransfersPageLayoutSmokeTests(unittest.TestCase):
             page = browser.new_page()
             for width in (360, 820, 1440):
                 page.set_viewport_size({"width": width, "height": 900})
-                page.set_content(
-                    html.replace('src="app.js?v=13"', 'src=""'),
-                    base_url=self.base,
-                )
+                page.route("**/app.js**", lambda route: route.abort())
+                page.goto(f"{self.base}/company.html")
                 page.evaluate(
                     """() => {
                       document.querySelectorAll('.app-view').forEach((el) => {

tests/test_period_close.py

@@ -0,0 +1,171 @@
+"""Monthly close, reopen approval, snapshot hash and locked-period writes."""
+
+from __future__ import annotations
+
+from datetime import date
+import hashlib
+import json
+from pathlib import Path
+import sys
+import unittest
+
+sys.path.insert(0, str(Path(__file__).resolve().parent))
+
+from bank_importer import period_close
+from ledger_helpers import LedgerBase
+
+
+class PeriodCloseTests(LedgerBase):
+    TODAY = date(2026, 8, 30)
+    MONTH = "2026-07"
+
+    def _cover_month(self) -> None:
+        self.add_row(
+            self.company_a, own_account="6222000000000001",
+            expense="100.00", at="2026-07-10T10:00:00",
+        )
+        self.add_row(
+            self.company_b, own_account="6222000000000002",
+            income="80.00", at="2026-07-12T10:00:00",
+        )
+
+    def _close(self, month: str = MONTH):
+        period_close.ensure_pending_tasks(self.connection, today=self.TODAY)
+        return period_close.execute_close(
+            self.connection, month, self.admin, confirm=True,
+        )
+
+    def test_execute_requires_confirm_checkbox(self) -> None:
+        self._cover_month()
+        with self.assertRaises(period_close.PeriodCloseError) as ctx:
+            period_close.execute_close(
+                self.connection, self.MONTH, self.admin, confirm=False,
+            )
+        self.assertIn("勾选", str(ctx.exception))
+
+    def test_blockers_reject_close(self) -> None:
+        period_close.ensure_pending_tasks(self.connection, today=self.TODAY)
+        evaluation = period_close.evaluate_preconditions(self.connection, self.MONTH)
+        self.assertFalse(evaluation["ready"])
+        with self.assertRaises(period_close.PeriodCloseError):
+            period_close.execute_close(
+                self.connection, self.MONTH, self.admin, confirm=True,
+            )
+
+    def test_close_snapshot_hash_stable_and_idempotent(self) -> None:
+        self._cover_month()
+        period_close.ensure_pending_tasks(self.connection, today=self.TODAY)
+        before = period_close.build_snapshot(self.connection, self.MONTH)
+        digest_before = hashlib.sha256(
+            json.dumps(before, ensure_ascii=False, sort_keys=True, separators=(",", ":")).encode("utf-8")
+        ).hexdigest()
+        first = period_close.execute_close(
+            self.connection, self.MONTH, self.admin, confirm=True,
+        )
+        self.assertEqual("closed", first["status"])
+        self.assertTrue(first["report_no"].startswith("MR-202607-"))
+        digest = first["snapshot_hash"]
+        self.assertEqual(64, len(digest))
+        self.assertEqual(digest_before, digest)
+        run = self.connection.execute(
+            "SELECT snapshot_json, snapshot_hash FROM period_close_runs WHERE year_month = ?",
+            (self.MONTH,),
+        ).fetchone()
+        self.assertEqual(digest, run["snapshot_hash"])
+        self.assertEqual(
+            digest,
+            hashlib.sha256(run["snapshot_json"].encode("utf-8")).hexdigest(),
+        )
+        self.assertEqual(
+            digest,
+            hashlib.sha256(run["snapshot_json"].encode("utf-8")).hexdigest(),
+        )
+        with self.assertRaises(period_close.PeriodConflictError):
+            period_close.execute_close(
+                self.connection, self.MONTH, self.admin, confirm=True,
+            )
+
+    def test_locked_month_rejects_writes(self) -> None:
+        self._cover_month()
+        self._close()
+        with self.assertRaises(period_close.PeriodLockedError) as ctx:
+            period_close.assert_date_writable(self.connection, "2026-07-15")
+        self.assertIn("2026-07", str(ctx.exception))
+        self.assertIn("已结账锁定", str(ctx.exception))
+        period_close.assert_date_writable(self.connection, "2026-08-01")
+
+    def test_late_arrivals_do_not_rewrite_snapshot(self) -> None:
+        self._cover_month()
+        closed = self._close()
+        digest = closed["snapshot_hash"]
+        late_id = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            expense="12.00", at="2026-07-28T11:00:00",
+        )
+        writable, locked = period_close.split_writable_row_ids(self.connection, [late_id])
+        self.assertEqual([], writable)
+        self.assertEqual([(late_id, "2026-07")], locked)
+        n = period_close.record_late_arrivals(self.connection, locked, self.admin)
+        self.assertEqual(1, n)
+        again = period_close.close_payload(self.connection, self.MONTH)
+        self.assertEqual(digest, again["snapshot_hash"])
+
+    def test_snapshot_row_cannot_be_updated(self) -> None:
+        self._cover_month()
+        self._close()
+        with self.assertRaises(Exception):
+            with self.connection:
+                self.connection.execute(
+                    "UPDATE period_close_runs SET snapshot_json = '{}' WHERE year_month = ?",
+                    (self.MONTH,),
+                )
+
+    def test_reopen_reject_then_approve_and_reclose_version_chain(self) -> None:
+        self._cover_month()
+        first = self._close()
+        with self.assertRaises(period_close.PeriodCloseError):
+            period_close.request_reopen(
+                self.connection, self.MONTH, self.admin, reason="太短",
+            )
+        req = period_close.request_reopen(
+            self.connection, self.MONTH, self.admin,
+            reason="补录金牛煤业七月运输费并核对金额",
+            companies_note="甲公司 ↔ 乙公司",
+            window_days=3,
+        )
+        self.assertEqual("pending", req["status"])
+        rejected = period_close.decide_reopen(
+            self.connection, req["id"], self.admin, approve=False, comment="证据不足",
+        )
+        self.assertEqual("rejected", rejected["status"])
+        self.assertTrue(period_close.is_month_locked(self.connection, self.MONTH))
+        req2 = period_close.request_reopen(
+            self.connection, self.MONTH, self.admin,
+            reason="已补齐银行回单，申请重开更正科目",
+        )
+        approved = period_close.decide_reopen(
+            self.connection, req2["id"], self.admin, approve=True, comment="同意",
+        )
+        self.assertEqual("approved", approved["status"])
+        self.assertFalse(period_close.is_month_locked(self.connection, self.MONTH))
+        period_close.assert_date_writable(self.connection, "2026-07-15")
+        second = period_close.execute_close(
+            self.connection, self.MONTH, self.admin, confirm=True,
+        )
+        self.assertEqual("closed", second["status"])
+        self.assertNotEqual(first["report_no"], second["report_no"])
+        versions = self.connection.execute(
+            "SELECT version, report_no FROM period_close_runs WHERE year_month = ? ORDER BY version",
+            (self.MONTH,),
+        ).fetchall()
+        self.assertGreaterEqual(len(versions), 2)
+        self.assertEqual(1, versions[0]["version"])
+        self.assertEqual(2, versions[-1]["version"])
+
+    def test_wal_on_file_database(self) -> None:
+        mode = self.connection.execute("PRAGMA journal_mode").fetchone()[0]
+        self.assertEqual("wal", str(mode).lower())
+
+
+if __name__ == "__main__":
+    unittest.main()

tests/test_period_close_page.py

@@ -0,0 +1,101 @@
+"""HEL-269: 月结面板、重开审批、审计记录页结构与三档宽度。"""
+
+from __future__ import annotations
+
+import threading
+import unittest
+from functools import partial
+from http.server import SimpleHTTPRequestHandler, ThreadingHTTPServer
+from pathlib import Path
+
+ROOT = Path(__file__).resolve().parents[1]
+WEB = ROOT / "web"
+
+try:
+    from playwright.sync_api import sync_playwright
+except ImportError:  # pragma: no cover
+    sync_playwright = None
+
+
+class PeriodClosePageContractTests(unittest.TestCase):
+    def test_admin_has_closing_reopen_and_audit_surfaces(self) -> None:
+        html = (WEB / "admin.html").read_text(encoding="utf-8")
+        self.assertIn('id="closingPanel"', html)
+        self.assertIn('id="periodTimeline"', html)
+        self.assertIn('data-page="period-audit"', html)
+        self.assertIn('data-view="period-audit"', html)
+        self.assertIn("重开审批", html)
+        self.assertIn('id="reopenQueue"', html)
+        self.assertIn('id="reopenRequestDialog"', html)
+        self.assertIn('id="reopenDecideDialog"', html)
+        self.assertIn("btn-warn", html)
+        settings = html.index('data-view="settings"')
+        audit_nav = html.index('data-view="period-audit"')
+        reminders = html.index('data-view="reminders"')
+        self.assertLess(settings, audit_nav)
+        self.assertLess(audit_nav, reminders)
+        css = (WEB / "design-system.css").read_text(encoding="utf-8")
+        self.assertIn(".btn-warn", css)
+        self.assertIn(".pill-lock", css)
+        self.assertIn(".tl-cell.locked", css)
+        self.assertIn(".diff-grid", css)
+        self.assertIn(".empty-icon", css)
+        js = (WEB / "app.js").read_text(encoding="utf-8")
+        self.assertIn("/api/admin/period-closes", js)
+        self.assertIn("/api/admin/period-reopens", js)
+        self.assertIn("/api/admin/period-audit", js)
+        self.assertIn("/api/flows", js)
+        self.assertIn("/api/company/manual-records", js)
+
+
+def _chromium_available() -> bool:
+    try:
+        import ctypes.util
+        return bool(ctypes.util.find_library("atk-1.0"))
+    except Exception:
+        return False
+
+
+@unittest.skipUnless(sync_playwright, "playwright 未安装，跳过布局冒烟")
+@unittest.skipUnless(_chromium_available(), "系统缺少 chromium 依赖库（如 libatk），跳过布局冒烟")
+class PeriodCloseLayoutSmokeTests(unittest.TestCase):
+    @classmethod
+    def setUpClass(cls) -> None:
+        handler = partial(SimpleHTTPRequestHandler, directory=str(WEB))
+        cls.httpd = ThreadingHTTPServer(("127.0.0.1", 0), handler)
+        cls.port = cls.httpd.server_address[1]
+        cls.thread = threading.Thread(target=cls.httpd.serve_forever, daemon=True)
+        cls.thread.start()
+        cls.base = f"http://127.0.0.1:{cls.port}"
+
+    @classmethod
+    def tearDownClass(cls) -> None:
+        cls.httpd.shutdown()
+        cls.httpd.server_close()
+
+    def test_settings_and_audit_no_horizontal_overflow(self) -> None:
+        with sync_playwright() as p:
+            browser = p.chromium.launch()
+            page = browser.new_page()
+            page.route("**/app.js**", lambda route: route.abort())
+            for width in (360, 820, 1440):
+                page.set_viewport_size({"width": width, "height": 900})
+                page.goto(f"{self.base}/admin.html")
+                for view in ("settings", "period-audit"):
+                    page.evaluate(
+                        """(view) => {
+                          document.querySelectorAll('.app-view').forEach((el) => {
+                            el.classList.toggle('is-active', el.dataset.page === view);
+                          });
+                        }""",
+                        view,
+                    )
+                    overflow = page.evaluate(
+                        "() => document.documentElement.scrollWidth > document.documentElement.clientWidth + 1"
+                    )
+                    self.assertFalse(overflow, f"{width}px {view} 出现横向溢出")
+            browser.close()
+
+
+if __name__ == "__main__":
+    unittest.main()

tests/test_persistence.py

@@ -41,7 +41,7 @@ class PersistenceTestCase(unittest.TestCase):
 class MigrationTests(PersistenceTestCase):
     def test_migrate_creates_schema_and_is_idempotent(self) -> None:
         first = applied_versions(self.connection)
-        self.assertEqual([1, 2, 3, 4, 5, 6, 7, 8, 9], first)
+        self.assertEqual([1, 2, 3, 4, 5, 6, 7, 8, 9, 10], first)
         self.assertEqual([], migrate(self.connection))
         self.assertEqual(first, applied_versions(self.connection))
         tables = {
@@ -89,19 +89,23 @@ class MigrationTests(PersistenceTestCase):
             "coverage_gaps",
             "no_business_attestations",
             "reminders_legacy_manual",
+            "period_close_runs",
+            "period_reopen_requests",
+            "period_late_arrivals",
+            "period_audit_events",
             "schema_migrations",
         ):
             self.assertIn(table, tables)
 
     def test_rollback_removes_schema_and_forward_rebuilds_it(self) -> None:
-        self.assertEqual([9, 8, 7, 6, 5, 4, 3, 2, 1], rollback(self.connection, 0))
+        self.assertEqual([10, 9, 8, 7, 6, 5, 4, 3, 2, 1], rollback(self.connection, 0))
         self.assertEqual([], applied_versions(self.connection))
         remaining = self.connection.execute(
             "SELECT name FROM sqlite_master WHERE type = 'table' AND name = 'source_rows'"
         ).fetchone()
         self.assertIsNone(remaining)
-        self.assertEqual([1, 2, 3, 4, 5, 6, 7, 8, 9], migrate(self.connection))
-        self.assertEqual([1, 2, 3, 4, 5, 6, 7, 8, 9], applied_versions(self.connection))
+        self.assertEqual([1, 2, 3, 4, 5, 6, 7, 8, 9, 10], migrate(self.connection))
+        self.assertEqual([1, 2, 3, 4, 5, 6, 7, 8, 9, 10], applied_versions(self.connection))
 
     def test_rollback_to_4_keeps_bank_evidence_and_drops_event_layer(self) -> None:
         self.import_sample()
@@ -109,7 +113,7 @@ class MigrationTests(PersistenceTestCase):
             "SELECT COUNT(*) AS n FROM source_rows"
         ).fetchone()["n"]
         self.assertGreater(row_count, 0)
-        self.assertEqual([9, 8, 7, 6, 5], rollback(self.connection, 4))
+        self.assertEqual([10, 9, 8, 7, 6, 5], rollback(self.connection, 4))
         # The pre-migration evidence and schema are untouched.
         self.assertEqual(
             row_count,

tests/test_reminders.py

@@ -477,8 +477,8 @@ class MigrationTests(unittest.TestCase):
         versions = connection.execute(
             "SELECT version FROM schema_migrations ORDER BY version"
         ).fetchall()
-        self.assertEqual(9, versions[-1]["version"])
-        connection.execute("DELETE FROM schema_migrations WHERE version = 9")
+        self.assertEqual(10, versions[-1]["version"])
+        connection.execute("DELETE FROM schema_migrations WHERE version = 10")
         connection.executescript(
             """
             DROP TRIGGER IF EXISTS reminders_no_delete;

tests/test_reminders_page.py

@@ -37,8 +37,8 @@ class RemindersPageSourceContractTests(unittest.TestCase):
         self.assertIn('id="reminder-tbody"', html)
         self.assertIn('id="reminder-tabs"', html)
         self.assertIn('id="reminder-detail-drawer"', html)
-        self.assertIn("design-system.css?v=9", html)
-        self.assertIn("app.js?v=14", html)
+        self.assertIn("design-system.css?v=10", html)
+        self.assertIn("app.js?v=15", html)
         pending = html.index('id="pending-reminders-card"')
         history = html.index('id="reminder-history-card"')
         send = html.index('id="send-reminder-card"')
@@ -115,7 +115,7 @@ class RemindersPageLayoutSmokeTests(unittest.TestCase):
         html = (WEB / "admin.html").read_text(encoding="utf-8")
         page.set_viewport_size({"width": width, "height": 900})
         page.set_content(
-            html.replace('src="app.js?v=14"', 'src=""'),
+            html.replace('src="app.js?v=15"', 'src=""'),
             base_url=self.base,
         )
         page.evaluate(
@@ -138,7 +138,7 @@ class RemindersPageLayoutSmokeTests(unittest.TestCase):
 
     def test_send_flow_columns_and_no_page_overflow(self) -> None:
         html = (WEB / "admin.html").read_text(encoding="utf-8")
-        self.assertIn("app.js?v=14", html)
+        self.assertIn("app.js?v=15", html)
         with sync_playwright() as p:
             browser = p.chromium.launch()
             page = browser.new_page()

web/admin.html

@@ -5,7 +5,7 @@
     <meta name="viewport" content="width=device-width, initial-scale=1.0" />
     <meta name="description" content="金牛集团管理端" />
     <title>管理端 · 金牛集团</title>
-    <link rel="stylesheet" href="design-system.css?v=9" />
+    <link rel="stylesheet" href="design-system.css?v=10" />
   </head>
   <body data-portal="admin">
     <a class="skip-link" href="#main-content">跳到主要内容</a>
@@ -25,6 +25,7 @@
           <div class="nav-group">基础与结账</div>
           <a data-view="companies" href="#companies"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M4 21V8l8-5 8 5v13"/><path d="M9 21v-6h6v6"/></svg><span class="nav-label">公司与账号</span></a>
           <a data-view="settings" href="#settings"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><circle cx="12" cy="12" r="8.5"/><path d="M12 7v5l3.5 2"/></svg><span class="nav-label">结账与期初</span></a>
+          <a data-view="period-audit" href="#period-audit"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M12 8v5l3 1.5"/><circle cx="12" cy="12" r="8.5"/></svg><span class="nav-label">审计记录</span></a>
           <a data-view="reminders" href="#reminders"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M6 9a6 6 0 1 1 12 0c0 5 2 6 2 6H4s2-1 2-6"/><path d="M10 19a2 2 0 0 0 4 0"/></svg><span class="nav-label">提醒管理</span></a>
         </nav>
         <div class="side-foot">
@@ -241,7 +242,7 @@
             <div class="notice warn" id="pairNotice" style="display: none; margin-bottom: 14px;">
               <div>
                 <div class="n-title">该公司组合暂无归集数据</div>
-                <div class="n-body">所选组合在正式环境中将按相同口径实时归集，当前仅内置演示数据组合。</div>
+                <div class="n-body">所选组合暂无已确认往来，列表将显示「暂无数据」。</div>
               </div>
             </div>
 
@@ -336,6 +337,7 @@
                 <button data-audit-filter="起算" data-label="起算区间校准" aria-pressed="false">起算区间校准<span class="tab-count">0</span></button>
                 <button data-audit-filter="账户" data-label="银行账户登记" aria-pressed="false">银行账户登记<span class="tab-count">0</span></button>
                 <button data-audit-filter="手工" data-label="公司手工记录" aria-pressed="false">公司手工记录<span class="tab-count">0</span></button>
+                <button data-audit-filter="reopen" data-label="重开审批" aria-pressed="false">重开审批<span class="tab-count" id="reopenTabCount">0</span></button>
               </div>
               <div class="field" style="min-width: 180px;">
                 <label for="auditCompany">公司</label>
@@ -343,7 +345,7 @@
               </div>
             </div>
 
-            <div class="table-wrap" style="margin-top: 14px;">
+            <div class="table-wrap" style="margin-top: 14px;" id="auditTableWrap">
               <table class="ds-table audit-table">
                 <thead>
                   <tr>
@@ -364,6 +366,19 @@
                 <span>审核人：系统管理员 · 操作实时写入审核日志</span>
               </div>
             </div>
+            <div id="reopenQueue" hidden style="margin-top: 14px;">
+              <div class="card">
+                <div class="card-head">
+                  <span class="card-title">重开审批<span class="sub">待审批申请需管理员确认后才解除锁定</span></span>
+                </div>
+                <div id="reopenQueueList"></div>
+                <div class="empty" id="reopenQueueEmpty">
+                  <svg class="empty-icon" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.4"><circle cx="12" cy="12" r="8.5"/><path d="M12 8v5l3 1.5"/></svg>
+                  <div class="e-title">暂无重开申请</div>
+                  锁定账期的重开申请会显示在这里。
+                </div>
+              </div>
+            </div>
           </section>
 
           <section class="app-view" data-page="flows">
@@ -426,9 +441,14 @@
                 </thead>
                 <tbody></tbody>
               </table>
+              <div class="empty" id="flowEmpty" hidden>
+                <svg class="empty-icon" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.4"><rect x="4" y="5" width="16" height="14" rx="2"/><path d="M4 10h16"/></svg>
+                <div class="e-title">暂无数据</div>
+                当前筛选条件下没有已确认工作表的银行流水。
+              </div>
               <div class="table-foot">
                 <span id="flowCount">共 0 笔</span>
-                <span class="meta" id="flowsRangeMeta">数据范围：加载中…</span>
+                <span class="num" id="flowSum"></span>
               </div>
             </div>
           </section>
@@ -491,15 +511,8 @@
               <div class="card-head">
                 <span class="card-title">账期时间轴<span class="sub" id="timelineSub">全局起算日 2026-01-01 起，每月 5 日结账</span></span>
               </div>
-              <div class="timeline">
-                <div class="tl-cell closed"><div class="tl-month">2026-01</div><div class="tl-state">已结账</div></div>
-                <div class="tl-cell closed"><div class="tl-month">2026-02</div><div class="tl-state">已结账</div></div>
-                <div class="tl-cell closed"><div class="tl-month">2026-03</div><div class="tl-state">已结账</div></div>
-                <div class="tl-cell closed"><div class="tl-month">2026-04</div><div class="tl-state">已结账</div></div>
-                <div class="tl-cell closed"><div class="tl-month">2026-05</div><div class="tl-state">已结账</div></div>
-                <div class="tl-cell closed"><div class="tl-month">2026-06</div><div class="tl-state">已结账</div></div>
-                <div class="tl-cell current" id="tl-current"><div class="tl-month">2026-07</div><div class="tl-state" id="tl-current-state">进行中</div></div>
-                <div class="tl-cell open"><div class="tl-month">2026-08</div><div class="tl-state">归集中</div></div>
+              <div class="timeline" id="periodTimeline">
+                <div class="tl-cell open"><div class="tl-month">—</div><div class="tl-state">加载中</div></div>
               </div>
             </div>
 
@@ -579,54 +592,146 @@
 
               <div class="card" id="closingPanel">
                 <div class="card-head">
-                  <span class="card-title">月度结账<span class="sub" id="closingDescription">2026 年 7 月 · 当前未达到结账条件</span></span>
-                  <span class="pill pill-danger" id="closingStatus">已阻断</span>
+                  <span class="card-title">月度结账<span class="sub" id="closingDescription">加载账期状态…</span></span>
+                  <span class="pill pill-muted" id="closingStatus">—</span>
                 </div>
+                <div id="closingBody">
                 <div class="closing-check-list">
-                  <div class="list-row">
-                    <span class="pill pill-success" data-closing-check>公司流水提交</span>
-                    <div class="lr-main"><div class="lr-title">流水提交</div><div class="lr-sub" data-closing-sub>5 / 6 家已完成</div></div>
-                    <div class="lr-side"><span class="pill pill-warn" data-closing-state>待处理</span></div>
+                  <div class="list-row" data-closing-key="submissions">
+                    <span class="pill pill-muted" data-closing-check>流水提交</span>
+                    <div class="lr-main"><div class="lr-title">流水提交</div><div class="lr-sub" data-closing-sub>—</div></div>
+                    <div class="lr-side"><span class="pill pill-muted" data-closing-state>—</span></div>
                   </div>
-                  <div class="list-row">
-                    <span class="pill pill-success" data-closing-check>账户连续性</span>
-                    <div class="lr-main"><div class="lr-title">账户连续</div><div class="lr-sub" data-closing-sub>2 个账户存在断档</div></div>
-                    <div class="lr-side"><span class="pill pill-danger" data-closing-state>阻断</span></div>
+                  <div class="list-row" data-closing-key="coverage">
+                    <span class="pill pill-muted" data-closing-check>账户连续</span>
+                    <div class="lr-main"><div class="lr-title">账户连续</div><div class="lr-sub" data-closing-sub>—</div></div>
+                    <div class="lr-side"><span class="pill pill-muted" data-closing-state>—</span></div>
                   </div>
-                  <div class="list-row">
-                    <span class="pill pill-success" data-closing-check>审核事项</span>
-                    <div class="lr-main"><div class="lr-title">审核完成</div><div class="lr-sub" data-closing-sub>0 项尚未处理</div></div>
-                    <div class="lr-side"><span class="pill pill-danger" data-closing-state>阻断</span></div>
+                  <div class="list-row" data-closing-key="reviews">
+                    <span class="pill pill-muted" data-closing-check>审核完成</span>
+                    <div class="lr-main"><div class="lr-title">审核完成</div><div class="lr-sub" data-closing-sub>—</div></div>
+                    <div class="lr-side"><span class="pill pill-muted" data-closing-state>—</span></div>
                   </div>
-                  <div class="list-row">
-                    <span class="pill pill-success" data-closing-check>期初余额</span>
-                    <div class="lr-main"><div class="lr-title">期初锁定</div><div class="lr-sub" data-closing-sub>已锁定 2026.01.01</div></div>
-                    <div class="lr-side"><span class="pill pill-success" data-closing-state>已通过</span></div>
+                  <div class="list-row" data-closing-key="opening">
+                    <span class="pill pill-muted" data-closing-check>期初锁定</span>
+                    <div class="lr-main"><div class="lr-title">期初锁定</div><div class="lr-sub" data-closing-sub>—</div></div>
+                    <div class="lr-side"><span class="pill pill-muted" data-closing-state>—</span></div>
                   </div>
                 </div>
 
+                <div class="grid grid-4" id="closingSummary" style="margin-top: 16px;">
+                  <div><div class="meta">账期</div><div class="num" id="ckMonth">—</div></div>
+                  <div><div class="meta">期末归集</div><div class="num" id="ckNet">—</div></div>
+                  <div><div class="meta">结转去向</div><div class="num" id="ckCarry">—</div></div>
+                  <div><div class="meta">月报编号</div><div class="num" id="ckReport">尚未生成</div></div>
+                </div>
+
                 <div class="notice danger" id="block-notice" style="margin-top: 16px; display: none;">
                   <div>
-                    <div class="n-title">存在阻断项，暂不能执行 2026-07 月度结账</div>
+                    <div class="n-title" id="block-notice-title">存在阻断项，暂不能执行月度结账</div>
                     <div class="n-body" id="block-notice-body">请先处理待审核事项与账户断档。</div>
                   </div>
                 </div>
+                <div class="notice danger" id="failed-notice" style="margin-top: 16px; display: none;">
+                  <div>
+                    <div class="n-title">结账失败</div>
+                    <div class="n-body" id="failed-notice-body">未改动任何数据，可重新执行结账。</div>
+                  </div>
+                </div>
                 <div class="notice info" id="closed-notice" style="margin-top: 16px; display: none;">
                   <div>
-                    <div class="n-title">2026-07 已结账</div>
-                    <div class="n-body" id="closed-notice-body">结账后各公司 7 月往来数据已锁定，期初数将结转至 2026-08 账期。</div>
+                    <div class="n-title" id="closed-notice-title">账期已锁定</div>
+                    <div class="n-body" id="closed-notice-body">结账后各公司往来数据已锁定，期初数将结转至下一账期。</div>
                   </div>
                 </div>
+                <div class="notice warn" id="reopened-notice" style="margin-top: 16px; display: none;">
+                  <div>
+                    <div class="n-title">账期已重开</div>
+                    <div class="n-body" id="reopened-notice-body">窗口内可更正并留痕，到期自动恢复锁定。</div>
+                  </div>
+                </div>
+                </div>
 
-                <div class="row" style="margin-top: 16px; justify-content: flex-end; flex-wrap: wrap;">
-                  <span class="meta" id="closingHistory" style="margin-right: auto;">最近结账：2026 年 6 月 · 系统管理员 · 2026.07.05 18:10</span>
+                <div class="row" style="margin-top: 16px; justify-content: flex-end; flex-wrap: wrap; gap: 8px;">
+                  <span class="meta" id="closingHistory" style="margin-right: auto;">—</span>
+                  <span class="loading-inline" id="closingBusy" hidden>正在锁定账期并生成月报…请勿关闭页面</span>
+                  <button class="btn" id="downloadMonthReport" hidden>下载月报</button>
                   <button class="btn" id="runClosingCheck">重新检查</button>
-                  <button class="btn btn-primary" id="executeClosing" disabled title="请先处理全部阻断事项">执行 2026-07 月度结账</button>
+                  <button class="btn btn-primary" id="executeClosing" disabled title="请先处理全部阻断事项">执行月度结账</button>
                 </div>
               </div>
             </div>
           </section>
 
+          <section class="app-view" data-page="period-audit">
+            <div class="page-head">
+              <div>
+                <h1>审计记录</h1>
+                <p class="page-sub">谁、什么时间、改了什么、为什么。记录只增不改，可倒查至银行原始流水。</p>
+              </div>
+            </div>
+            <div class="filters">
+              <div class="field">
+                <label for="paSince">起始日期</label>
+                <input class="input" id="paSince" type="date" />
+              </div>
+              <div class="field">
+                <label for="paUntil">结束日期</label>
+                <input class="input" id="paUntil" type="date" />
+              </div>
+              <div class="field">
+                <label for="paAction">动作类型</label>
+                <select class="select" id="paAction">
+                  <option value="">全部动作</option>
+                  <option value="close_execute">月结</option>
+                  <option value="reopen_request">重开申请</option>
+                  <option value="reopen_approve">重开审批通过</option>
+                  <option value="reopen_reject">重开驳回</option>
+                  <option value="reopen_expire">重开到期恢复</option>
+                  <option value="close_fail">月结失败</option>
+                </select>
+              </div>
+              <div class="field">
+                <label for="paCompany">涉及公司</label>
+                <input class="input" id="paCompany" type="text" placeholder="公司名 / 月报号" />
+              </div>
+              <button class="btn" id="paApply" type="button">查询</button>
+              <button class="btn btn-ghost" id="paReset" type="button">清除筛选条件</button>
+            </div>
+            <div class="notice danger" id="paError" style="display: none; margin-bottom: 14px;">
+              <div>
+                <div class="n-title">审计记录加载失败</div>
+                <div class="n-body">已加载的数据未被改动 · 请稍后重试</div>
+              </div>
+              <button class="btn btn-primary btn-sm" type="button" id="paReload">重新加载</button>
+            </div>
+            <div class="table-wrap">
+              <table class="ds-table">
+                <thead>
+                  <tr>
+                    <th>时间</th>
+                    <th>操作人</th>
+                    <th>动作</th>
+                    <th class="wrap">对象与原因</th>
+                    <th>前后变化</th>
+                    <th>凭证</th>
+                  </tr>
+                </thead>
+                <tbody id="periodAuditRows"></tbody>
+              </table>
+              <div class="table-foot">
+                <span id="periodAuditFoot">共 0 条</span>
+                <span>审计记录只增不改 · 永久保留</span>
+              </div>
+            </div>
+            <div class="audit-event-cards" id="periodAuditCards"></div>
+            <div class="empty" id="periodAuditEmpty" hidden>
+              <svg class="empty-icon" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.4"><circle cx="12" cy="12" r="8.5"/><path d="M12 8v5l3 1.5"/></svg>
+              <div class="e-title">没有符合条件的审计记录</div>
+              调整筛选条件后再查询，或清除筛选查看全部留痕。
+            </div>
+          </section>
+
           <section class="app-view" data-page="reminders">
             <div class="page-head">
               <div>
@@ -913,29 +1018,99 @@
     <div class="modal-backdrop" id="closingDialog">
       <div class="modal">
         <div class="modal-head">
-          <span class="modal-title">确认执行 2026-07 月度结账</span>
+          <span class="modal-title" id="closingDialogTitle">确认执行月度结账</span>
           <button type="button" class="modal-close" data-close-closing aria-label="关闭">×</button>
         </div>
-        <p class="modal-sub">结账后成员公司的 7 月流水与往来确认将锁定，不可再修改。</p>
+        <p class="modal-sub" id="closingDialogSub">结账后该月流水与往来确认将锁定，不可再直接修改。</p>
         <form id="closingForm" novalidate>
+          <div class="notice warn" style="margin-bottom: 14px;">
+            <div>
+              <div class="n-title">请确认后果</div>
+              <div class="n-body" id="closingConsequences">① 该账期往来结果锁定，普通写入将被拒绝。<br />② 生成不可静默改写的月报并结转期末。<br />③ 确需更正须申请重开，经审批后留痕修改。</div>
+            </div>
+          </div>
           <div class="detail-box">
             <dl class="kv">
-              <dt>结账账期</dt><dd>2026-07</dd>
-              <dt>检查通过</dt><dd>全部前置检查已通过</dd>
-              <dt>期末归集</dt><dd>往来净额将结转至 2026-08 期初</dd>
+              <dt>结账账期</dt><dd id="cdMonth">—</dd>
+              <dt>检查通过</dt><dd id="cdChecks">—</dd>
+              <dt>期末归集</dt><dd id="cdCarry">往来净额将结转至下一账期期初</dd>
             </dl>
           </div>
           <label class="row" style="gap: 6px; font-size: 13px; margin-top: 14px; cursor: pointer;">
-            <input type="checkbox" name="confirm" required style="width: auto;" />我已复核 2026 年 7 月结账结果
+            <input type="checkbox" name="confirm" id="closingConfirmBox" required style="width: auto;" />我已复核结账结果并知晓锁定后果
           </label>
           <div class="modal-actions">
             <button type="button" class="btn" data-close-closing>再想想</button>
-            <button type="submit" class="btn btn-primary">确认结账</button>
+            <button type="submit" class="btn btn-primary" id="closingConfirmBtn">确认结账并锁定</button>
           </div>
         </form>
       </div>
     </div>
 
+    <div class="modal-backdrop" id="reopenRequestDialog">
+      <div class="modal">
+        <div class="modal-head">
+          <span class="modal-title" id="reopenRequestTitle">申请重开账期</span>
+          <button type="button" class="modal-close" data-close-reopen-req aria-label="关闭">×</button>
+        </div>
+        <p class="modal-sub">重开解除锁定但保留原月报；更正后须重新结账。</p>
+        <form id="reopenRequestForm" novalidate>
+          <div class="notice warn" style="margin-bottom: 14px;">
+            <div>
+              <div class="n-title">请确认后果</div>
+              <div class="n-body">① 批准后该账期暂时解除锁定，所有更正留痕。<br />② 原月报作废，窗口结束后或提前结束须重新结账。<br />③ 申请人、原因、时间与前后变化可倒查。</div>
+            </div>
+          </div>
+          <div class="field">
+            <label for="reopenReason">重开原因 *</label>
+            <textarea class="textarea" id="reopenReason" minlength="10" required placeholder="不少于 10 个字，将写入审计记录"></textarea>
+            <span class="hint">原因会进入审计记录，不可事后删改。</span>
+          </div>
+          <div class="field" style="margin-top: 12px;">
+            <label for="reopenCompanies">涉及公司与事项</label>
+            <input class="input" id="reopenCompanies" placeholder="例如：金牛煤业 ↔ 金牛物流 运输费补录" />
+          </div>
+          <div class="field" style="margin-top: 12px;">
+            <label for="reopenDays">申请窗口（天）</label>
+            <input class="input num-input" id="reopenDays" type="number" min="1" max="30" value="3" />
+            <span class="hint">到期自动恢复锁定；默认 3 天。</span>
+          </div>
+          <div class="modal-actions">
+            <button type="button" class="btn" data-close-reopen-req>取消</button>
+            <button type="submit" class="btn btn-warn">提交重开申请</button>
+          </div>
+        </form>
+      </div>
+    </div>
+
+    <div class="modal-backdrop" id="reopenDecideDialog">
+      <div class="modal wide">
+        <div class="modal-head">
+          <span class="modal-title" id="reopenDecideTitle">重开审批</span>
+          <button type="button" class="modal-close" data-close-reopen-dec aria-label="关闭">×</button>
+        </div>
+        <p class="modal-sub" id="reopenDecideSub">—</p>
+        <div class="detail-box">
+          <dl class="kv" id="reopenDecideKv"></dl>
+        </div>
+        <div class="diff-grid" id="reopenDiff" style="margin-top: 16px;"></div>
+        <div class="notice info" style="margin-top: 14px;">
+          <div>
+            <div class="n-title">凭证与入账方式</div>
+            <div class="n-body">批准后按审批窗口解除锁定；银行原始流水永不改写，更正通过新决定与留痕完成。</div>
+          </div>
+        </div>
+        <div class="field" style="margin-top: 14px;">
+          <label for="reopenComment">审批意见（驳回必填）</label>
+          <textarea class="textarea" id="reopenComment" placeholder="通过可写备注；驳回须说明原因"></textarea>
+        </div>
+        <div class="modal-actions">
+          <button type="button" class="btn btn-danger" id="reopenRejectBtn">驳回申请</button>
+          <button type="button" class="btn btn-warn" id="reopenApproveBtn">同意重开</button>
+        </div>
+      </div>
+    </div>
+
     <!-- 往来穿透弹窗 -->
     <div class="modal-backdrop" id="traceModal">
       <div class="modal wide">
@@ -1033,6 +1208,6 @@
       </div>
     </div>
     <div class="toast-region" id="toastRegion" aria-live="polite"></div>
-    <script src="app.js?v=14"></script>
+    <script src="app.js?v=15"></script>
   </body>
 </html>

web/company.html

@@ -5,7 +5,7 @@
     <meta name="viewport" content="width=device-width, initial-scale=1.0" />
     <meta name="description" content="金牛集团公司业务端" />
     <title>公司业务端 · 金牛集团</title>
-    <link rel="stylesheet" href="design-system.css?v=6" />
+    <link rel="stylesheet" href="design-system.css?v=7" />
   </head>
   <body data-portal="company">
     <a class="skip-link" href="#main-content">跳到主要内容</a>
@@ -301,7 +301,7 @@
                     <div class="field"><label>金额（元）*</label><input class="input num-input" name="amount" type="number" min="0.01" step="0.01" required /></div>
                     <div class="field"><label>资金来源 *</label><select class="select" name="sourceAccount" required><option value="">请选择</option><option>个人过账</option></select></div>
                     <div class="field"><label>对方类型 *</label><select class="select" name="counterpartyType" required><option>集团内部公司</option><option>个人过账方</option><option>外部单位</option></select></div>
-                    <div class="field"><label>对方名称 *</label><input class="input" name="counterparty" maxlength="100" placeholder="公司全称或个人姓名" required /></div>
+                    <div class="field"><label>对方公司 *</label><select class="select" name="counterparty" id="manualCounterparty" required><option value="">请选择集团内公司</option></select></div>
                     <div class="field"><label>对方账号</label><input class="input" name="counterpartyAccount" maxlength="64" placeholder="可选" /></div>
                     <div class="field"><label>往来科目 *</label><select class="select" name="subject" required><option>应收</option><option>应付</option><option>其他应收</option><option>其他应付</option></select></div>
                   </div>
@@ -1009,6 +1009,6 @@
     </aside>
 
     <div class="toast-region" id="toastRegion" aria-live="polite"></div>
-    <script src="app.js?v=13"></script>
+    <script src="app.js?v=15"></script>
   </body>
 </html>

web/design-system.css

@@ -1177,3 +1177,117 @@ body[data-portal="company"] .side-nav a[data-view="transfers"].active svg {
     border-top: 1px solid var(--border);
   }
 }
+
+/* ─── 月结 / 重开 / 审计（HEL-268，仅 5 条组件规则） ───────────── */
+.btn-warn {
+  background: var(--warn);
+  border-color: var(--warn);
+  color: var(--surface);
+}
+.btn-warn:hover {
+  background: color-mix(in oklch, var(--warn) 88%, black);
+  border-color: color-mix(in oklch, var(--warn) 88%, black);
+}
+.btn-warn[disabled] {
+  opacity: 1;
+  background: var(--fg-soft);
+  border-color: var(--border);
+  color: var(--muted);
+}
+
+.pill-lock {
+  background: var(--fg-soft);
+  color: var(--muted);
+  height: 23px;
+}
+.pill-lock::before {
+  width: 11px;
+  height: 11px;
+  border-radius: 0;
+  background-color: currentColor;
+  mask: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='black' stroke-width='2'%3E%3Crect x='5' y='11' width='14' height='10' rx='1.5'/%3E%3Cpath d='M8 11V8a4 4 0 0 1 8 0v3'/%3E%3C/svg%3E") center / contain no-repeat;
+}
+
+.tl-cell.locked { background: var(--fg-soft); }
+.tl-cell.locked .tl-state { color: var(--muted); }
+.tl-cell.locked .tl-state::before {
+  content: "";
+  width: 11px;
+  height: 11px;
+  background-color: currentColor;
+  mask: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='black' stroke-width='2'%3E%3Crect x='5' y='11' width='14' height='10' rx='1.5'/%3E%3Cpath d='M8 11V8a4 4 0 0 1 8 0v3'/%3E%3C/svg%3E") center / contain no-repeat;
+}
+.tl-cell.reopened { background: var(--warn-soft); }
+.tl-cell.reopened .tl-state { color: color-mix(in oklch, var(--warn) 80%, black); }
+.tl-cell.failed { background: var(--danger-soft); }
+.tl-cell.failed .tl-state { color: var(--danger); }
+
+.diff-grid {
+  display: grid;
+  grid-template-columns: minmax(0, 1fr) auto minmax(0, 1fr);
+  gap: 10px 12px;
+  align-items: start;
+}
+.diff-grid .diff-row {
+  display: contents;
+}
+.diff-grid .diff-label {
+  grid-column: 1 / -1;
+  font-size: 12px;
+  color: var(--muted);
+}
+.diff-grid .diff-before {
+  color: var(--muted);
+  text-decoration: line-through;
+  font-family: var(--font-mono);
+  font-size: 13px;
+}
+.diff-grid .diff-arrow {
+  color: var(--muted);
+  align-self: center;
+}
+.diff-grid .diff-after {
+  color: color-mix(in oklch, var(--warn) 78%, black);
+  font-family: var(--font-mono);
+  font-size: 13px;
+}
+.diff-grid .diff-row.changed .diff-before,
+.diff-grid .diff-row.changed .diff-after,
+.diff-grid .diff-row.changed .diff-arrow {
+  box-shadow: inset 3px 0 0 var(--warn);
+  padding-left: 8px;
+}
+@media (max-width: 860px) {
+  .diff-grid { grid-template-columns: minmax(0, 1fr); }
+  .diff-grid .diff-arrow { transform: rotate(90deg); justify-self: center; }
+}
+
+.empty-icon {
+  width: 48px;
+  height: 48px;
+  margin: 0 auto 12px;
+  color: var(--border);
+  display: block;
+}
+
+.closing-panel.is-processing {
+  pointer-events: none;
+  opacity: 0.55;
+}
+.closing-kv {
+  display: grid;
+  grid-template-columns: repeat(4, minmax(0, 1fr));
+  gap: 12px;
+  margin-top: 16px;
+  padding-top: 14px;
+  border-top: 1px solid var(--border);
+}
+.closing-kv .ck-label { font-size: 12px; color: var(--muted); }
+.closing-kv .ck-value { font-family: var(--font-mono); font-size: 13px; margin-top: 4px; }
+.lock-view-only { color: var(--muted); font-size: 12px; }
+.audit-event-cards { display: none; }
+@media (max-width: 460px) {
+  .closing-kv { grid-template-columns: 1fr 1fr; }
+  [data-page="period-audit"] .table-wrap { display: none; }
+  .audit-event-cards { display: grid; gap: 10px; }
+}