HEL-177: 公司端按方案 A 实现转账往来四层页面

工作台概览小卡 + 侧栏入口；总览/对方汇总/明细/原始流水抽屉接入 HEL-175/176 接口；无期初时展示期间净变动；模块内用 info 品蓝。

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

scripts/shot_hel177.py

@@ -0,0 +1,286 @@
+#!/usr/bin/env python3
+"""HEL-177: 转账往来页 360/820/1440 冒烟截图（mock 接口，不依赖登录库）。"""
+
+from __future__ import annotations
+
+import json
+import threading
+from functools import partial
+from http.server import SimpleHTTPRequestHandler, ThreadingHTTPServer
+from pathlib import Path
+
+from playwright.sync_api import sync_playwright
+
+ROOT = Path(__file__).resolve().parents[1]
+WEB = ROOT / "web"
+OUT = ROOT / "hel177-shots"
+OUT.mkdir(parents=True, exist_ok=True)
+
+VIEWPORTS = [(1440, 900, "1440"), (820, 900, "820"), (360, 800, "360")]
+
+SUMMARY = {
+    "status": "ok",
+    "own_company": {"id": 3, "name": "河南金牛煤业有限公司"},
+    "window": {
+        "start": "2026-01-01",
+        "end": "2026-08-20",
+        "has_opening": False,
+        "opening": None,
+        "ending": None,
+    },
+    "confirmed": {
+        "outflow_total": "123860000.00",
+        "outflow_count": 48,
+        "inflow_total": "184205000.00",
+        "inflow_count": 77,
+        "net_change": "-60345000.00",
+        "net_direction": "payable",
+    },
+    "pending": {"count": 3, "amount_total": "3200000.00"},
+    "counterparties": [
+        {
+            "company_id": 5,
+            "company_name": "河南金牛置业有限公司",
+            "confirmed_outflow": "52000000.00",
+            "confirmed_inflow": "86000000.00",
+            "net": "-34000000.00",
+            "pending_count": 2,
+            "last_effective_at": "2026-08-18",
+        },
+        {
+            "company_id": 6,
+            "company_name": "河南金牛贸易有限公司",
+            "confirmed_outflow": "10000000.00",
+            "confirmed_inflow": "12605000.00",
+            "net": "-2605000.00",
+            "pending_count": 1,
+            "last_effective_at": "2026-08-10",
+        },
+        {
+            "company_id": 7,
+            "company_name": "河南金牛农业科技发展有限公司",
+            "confirmed_outflow": "61860000.00",
+            "confirmed_inflow": "85600000.00",
+            "net": "-23740000.00",
+            "pending_count": 0,
+            "last_effective_at": "2026-07-30",
+        },
+    ],
+}
+
+# 修正 mock：按 HEL-169 净变动=转出-转入，正数应收
+SUMMARY["confirmed"] = {
+    "outflow_total": "184205000.00",
+    "outflow_count": 80,
+    "inflow_total": "123860000.00",
+    "inflow_count": 48,
+    "net_change": "60345000.00",
+    "net_direction": "receivable",
+}
+SUMMARY["counterparties"] = [
+    {
+        "company_id": 5,
+        "company_name": "河南金牛置业有限公司",
+        "confirmed_outflow": "86000000.00",
+        "confirmed_inflow": "52000000.00",
+        "net": "34000000.00",
+        "pending_count": 2,
+        "last_effective_at": "2026-08-18",
+    },
+    {
+        "company_id": 6,
+        "company_name": "河南金牛贸易有限公司",
+        "confirmed_outflow": "12605000.00",
+        "confirmed_inflow": "10000000.00",
+        "net": "2605000.00",
+        "pending_count": 1,
+        "last_effective_at": "2026-08-10",
+    },
+    {
+        "company_id": 7,
+        "company_name": "河南金牛农业科技发展有限公司",
+        "confirmed_outflow": "85600000.00",
+        "confirmed_inflow": "61860000.00",
+        "net": "23740000.00",
+        "pending_count": 0,
+        "last_effective_at": "2026-07-30",
+    },
+]
+
+EVENTS = {
+    "status": "ok",
+    "window": {"start": "2026-01-01", "end": "2026-08-20"},
+    "events": [
+        {
+            "event_id": 101,
+            "direction": "in",
+            "state": "confirmed",
+            "pairing": "paired",
+            "locked": False,
+            "amount": "12000000.00",
+            "currency": "CNY",
+            "effective_at": "2026-08-18",
+            "summary": "周转资金调拨",
+            "status": "matched",
+        },
+        {
+            "event_id": 102,
+            "direction": "out",
+            "state": "pending",
+            "pairing": "unilateral",
+            "locked": False,
+            "amount": "1500000.00",
+            "currency": "CNY",
+            "effective_at": "2026-08-12",
+            "summary": "工程款结算（待确认）",
+            "status": "unresolved",
+        },
+    ],
+    "next_cursor": None,
+    "has_more": False,
+}
+
+DETAIL = {
+    "status": "ok",
+    "event": {
+        "event_id": 101,
+        "classification": "intercompany",
+        "pairing": "paired",
+        "status": "matched",
+        "amount": "12000000.00",
+        "currency": "CNY",
+        "effective_at": "2026-08-18",
+        "mode": "auto",
+        "reason": "双边匹配",
+        "counterparty": {
+            "company_id": 5,
+            "company_name": "河南金牛置业有限公司",
+            "account_number_masked": "****8821",
+        },
+        "observations": [
+            {
+                "source_row_id": 1,
+                "role": "payee",
+                "source_row": 148,
+                "sheet_name": "流水",
+                "transaction_at": "2026-08-18 10:22:00",
+                "income": "12000000.00",
+                "expense": None,
+                "import_batch_id": 19,
+                "original_filename": "工行3305_202608.xls",
+                "own_account_masked": "****3305",
+                "counterparty_account_masked": "****8821",
+                "counterparty_name": "河南金牛置业有限公司",
+                "summary": "周转资金调拨",
+                "reference": "JS20260818-00317",
+            }
+        ],
+    },
+}
+
+
+def main() -> None:
+    handler = partial(SimpleHTTPRequestHandler, directory=str(WEB))
+    httpd = ThreadingHTTPServer(("127.0.0.1", 0), handler)
+    port = httpd.server_address[1]
+    threading.Thread(target=httpd.serve_forever, daemon=True).start()
+    base = f"http://127.0.0.1:{port}"
+
+    mock_js = f"""
+    window.__HEL177_MOCK__ = true;
+    const SUMMARY = {json.dumps(SUMMARY, ensure_ascii=False)};
+    const EVENTS = {json.dumps(EVENTS, ensure_ascii=False)};
+    const DETAIL = {json.dumps(DETAIL, ensure_ascii=False)};
+    const _fetch = window.fetch.bind(window);
+    window.fetch = async (input, init) => {{
+      const url = String(input);
+      if (url.includes('/api/me') || url.includes('/api/session')) {{
+        return new Response(JSON.stringify({{role:'company', company_id:3, username:'牛女士', company_name:'河南金牛煤业有限公司'}}), {{status:200, headers:{{'Content-Type':'application/json'}}}});
+      }}
+      if (url.includes('/api/company/workspace')) {{
+        return new Response(JSON.stringify({{status:'ok', pending_unilateral:0, pending_total:0, unilateral_events:[]}}), {{status:200, headers:{{'Content-Type':'application/json'}}}});
+      }}
+      if (url.includes('/api/company/intercompany/summary')) {{
+        return new Response(JSON.stringify(SUMMARY), {{status:200, headers:{{'Content-Type':'application/json'}}}});
+      }}
+      if (url.includes('/api/company/intercompany/events')) {{
+        return new Response(JSON.stringify(EVENTS), {{status:200, headers:{{'Content-Type':'application/json'}}}});
+      }}
+      if (url.includes('/api/company/transfer-events/')) {{
+        return new Response(JSON.stringify(DETAIL), {{status:200, headers:{{'Content-Type':'application/json'}}}});
+      }}
+      if (url.includes('/api/company/')) {{
+        return new Response(JSON.stringify({{status:'ok'}}), {{status:200, headers:{{'Content-Type':'application/json'}}}});
+      }}
+      return _fetch(input, init);
+    }};
+    """
+
+    console_errors: list[str] = []
+    with sync_playwright() as p:
+        browser = p.chromium.launch()
+        page = browser.new_page()
+        page.on("pageerror", lambda exc: console_errors.append(f"pageerror:{exc}"))
+        page.on("console", lambda msg: console_errors.append(f"console:{msg.type}:{msg.text}") if msg.type == "error" else None)
+
+        for width, height, label in VIEWPORTS:
+            page.set_viewport_size({"width": width, "height": height})
+            page.add_init_script(mock_js)
+            # bypass auth guard
+            page.add_init_script(
+                """
+                const orig = window.fetch;
+                // initAuthGuard 读 /api/me；已在 mock 中处理
+                """
+            )
+            page.goto(f"{base}/company.html", wait_until="domcontentloaded")
+            page.evaluate(
+                """() => {
+                  // 若鉴权把页面踢走，强制停留
+                  if (!document.body || document.body.dataset.portal !== 'company') return;
+                }"""
+            )
+            # 等 summary 渲染
+            page.wait_for_timeout(600)
+            # 切到转账往来
+            page.evaluate("() => { if (typeof showView === 'function') showView('transfers'); }")
+            page.wait_for_selector("#transfersData:not([hidden])", timeout=5000)
+            page.wait_for_timeout(300)
+            overflow = page.evaluate(
+                "() => document.documentElement.scrollWidth > document.documentElement.clientWidth + 1"
+            )
+            assert not overflow, f"{label} overview overflow"
+            # 文案：期间净变动，无期末余额误用
+            net_title = page.inner_text("#tfStatNetTitle")
+            assert "期间净变动" in net_title, net_title
+            page.screenshot(path=str(OUT / f"overview-{label}.png"), full_page=True)
+
+            # 下钻明细
+            page.click("#transfersCpBody tr.clickable")
+            page.wait_for_selector("#transfersDetailLayer:not([hidden])", timeout=5000)
+            page.wait_for_timeout(300)
+            overflow2 = page.evaluate(
+                "() => document.documentElement.scrollWidth > document.documentElement.clientWidth + 1"
+            )
+            assert not overflow2, f"{label} detail overflow"
+            page.screenshot(path=str(OUT / f"detail-{label}.png"), full_page=True)
+
+            # 打开抽屉
+            page.click("[data-transfer-evidence]")
+            page.wait_for_selector("#transferEvidenceDrawer.is-open", timeout=5000)
+            page.wait_for_timeout(200)
+            page.screenshot(path=str(OUT / f"drawer-{label}.png"), full_page=True)
+            page.click("[data-close-transfer-evidence]")
+
+        browser.close()
+
+    hard = [e for e in console_errors if "Failed to load resource" not in e and "favicon" not in e]
+    print("shots:", list(OUT.glob("*.png")))
+    print("console_errors:", hard)
+    if hard:
+        raise SystemExit(1)
+    print("OK")
+
+
+if __name__ == "__main__":
+    main()

server.py

@@ -11,8 +11,8 @@ from http.server import SimpleHTTPRequestHandler, ThreadingHTTPServer
 from urllib.parse import parse_qs, urlparse
 
 from bank_importer import (
-    auth, dashboard, importing, ledger_events, manual_records, master_data, matching,
+    auth, company_transfers, dashboard, importing, ledger_events, manual_records,
-    multipart, personal_transit, positions, settings, subjects,
+    master_data, matching, multipart, personal_transit, positions, settings, subjects,
 )
 from bank_importer.db import connect, migrate, utc_now
 
@@ -155,6 +155,14 @@ class AppHandler(SimpleHTTPRequestHandler):
             self._handle_admin_intercompany_evidence(int(admin_evidence.group(1)))
             return
 
+        # Company transfer-summary (HEL-169/HEL-175/HEL-176)
+        if path == "/api/company/intercompany/summary":
+            self._handle_company_intercompany_summary(query)
+            return
+        if path == "/api/company/intercompany/export.csv":
+            self._handle_company_intercompany_export_csv(query)
+            return
+
         # B-44 intercompany positions (company, own-company scope)
         if path == "/api/company/intercompany/balances":
             self._handle_company_intercompany_balances(query)
@@ -164,6 +172,11 @@ class AppHandler(SimpleHTTPRequestHandler):
             self._handle_company_intercompany_pair(int(company_pair.group(1)), query)
             return
         if path == "/api/company/intercompany/events":
+            # HEL-176 transfer-detail list shares this path with B-44 ledger
+            # events; dispatch by distinctive query params (to/direction/…).
+            if company_transfers.is_transfer_summary_events_query(query):
+                self._handle_company_transfer_summary_events(query)
+            else:
                 self._handle_company_intercompany_events(query)
             return
         if path == "/api/company/manual-records":
@@ -2426,10 +2439,12 @@ class AppHandler(SimpleHTTPRequestHandler):
                 SELECT r.id, r.source_row, r.transaction_at, r.income, r.expense,
                        r.own_account, r.own_name, r.counterparty_account,
                        r.counterparty_name, r.summary, r.reference,
-                       s.sheet_name, b.company_id AS batch_company_id
+                       s.sheet_name, b.id AS import_batch_id,
+                       f.original_filename, b.company_id AS batch_company_id
                 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 source_files f ON f.id = b.source_file_id
                 WHERE r.id = ?
                 """,
                 (observation["source_row_id"],),
@@ -2446,9 +2461,16 @@ class AppHandler(SimpleHTTPRequestHandler):
                     "income": row["income"],
                     "expense": row["expense"],
                     "batch_company_id": row["batch_company_id"],
+                    "import_batch_id": row["import_batch_id"],
+                    "original_filename": row["original_filename"],
                     "own_account_masked": master_data.mask_account_number(row["own_account"])
                     if row["own_account"]
                     else None,
+                    "counterparty_account_masked": master_data.mask_account_number(
+                        row["counterparty_account"]
+                    )
+                    if row["counterparty_account"]
+                    else None,
                     "counterparty_name": row["counterparty_name"],
                     "summary": row["summary"],
                     "reference": row["reference"],
@@ -2858,6 +2880,137 @@ class AppHandler(SimpleHTTPRequestHandler):
             return None, None
         return user, user["company_id"]
 
+    def _handle_company_intercompany_summary(self, query: dict[str, list[str]]) -> None:
+        """Own-company transfer summary; company_id is session-only (HEL-175)."""
+        connection = connect(DB_PATH)
+        try:
+            user, company_id = self._company_intercompany_scope(connection)
+            if company_id is None:
+                return
+            # Front-end must never supply company_id; reject even matching values.
+            if (query.get("company_id") or [None])[0] is not None:
+                self._send_json(
+                    400,
+                    {"status": "error", "message": "不允许传入 company_id 参数。"},
+                )
+                return
+            as_of = (query.get("as_of") or [None])[0]
+            try:
+                payload = company_transfers.company_intercompany_summary(
+                    connection, company_id=int(company_id), as_of=as_of
+                )
+            except company_transfers.TransferSummaryInputError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            self._send_json(200, {"status": "ok", **payload})
+        finally:
+            connection.close()
+
+    def _reject_forged_company_id(self, query: dict[str, list[str]]) -> bool:
+        """Return True when the handler already sent a 400 for company_id."""
+        if (query.get("company_id") or [None])[0] is not None:
+            self._send_json(
+                400,
+                {"status": "error", "message": "不允许传入 company_id 参数。"},
+            )
+            return True
+        return False
+
+    def _handle_company_transfer_summary_events(
+        self, query: dict[str, list[str]]
+    ) -> None:
+        """HEL-176 filtered transfer-detail list (keyset pagination)."""
+        connection = connect(DB_PATH)
+        try:
+            user, company_id = self._company_intercompany_scope(connection)
+            if company_id is None:
+                return
+            if self._reject_forged_company_id(query):
+                return
+            try:
+                payload = company_transfers.company_intercompany_events(
+                    connection,
+                    company_id=int(company_id),
+                    from_=(query.get("from") or [None])[0],
+                    to=(query.get("to") or [None])[0],
+                    counterparty_id=(query.get("counterparty_id") or [None])[0],
+                    direction=(query.get("direction") or [None])[0],
+                    state=(query.get("state") or [None])[0],
+                    limit=(query.get("limit") or [None])[0],
+                    cursor=(query.get("cursor") or [None])[0],
+                )
+            except company_transfers.TransferSummaryInputError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            self._send_json(200, {"status": "ok", **payload})
+        finally:
+            connection.close()
+
+    def _handle_company_intercompany_export_csv(
+        self, query: dict[str, list[str]]
+    ) -> None:
+        """Confirmed-only CSV export; session company scope + audit (HEL-176)."""
+        connection = connect(DB_PATH)
+        try:
+            user, company_id = self._company_intercompany_scope(connection)
+            if company_id is None:
+                return
+            if self._reject_forged_company_id(query):
+                return
+            # Pending must never leave via export, even if a client sends state=.
+            if (query.get("state") or [None])[0] not in (None, "", "confirmed"):
+                self._send_json(
+                    400,
+                    {
+                        "status": "error",
+                        "message": "导出仅支持已确认明细，不允许导出待确认。",
+                    },
+                )
+                return
+            try:
+                items, meta = company_transfers.company_intercompany_export_rows(
+                    connection,
+                    company_id=int(company_id),
+                    from_=(query.get("from") or [None])[0],
+                    to=(query.get("to") or [None])[0],
+                    counterparty_id=(query.get("counterparty_id") or [None])[0],
+                    direction=(query.get("direction") or [None])[0],
+                )
+            except company_transfers.TransferSummaryInputError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            content = company_transfers.render_intercompany_export_csv(items)
+            detail_parts = [
+                f"rows:{meta['row_count']}",
+                f"from:{meta['start']}",
+                f"to:{meta['end']}",
+                "state:confirmed",
+            ]
+            if meta["counterparty_id"] is not None:
+                detail_parts.append(f"counterparty_id:{meta['counterparty_id']}")
+            if meta["direction"] is not None:
+                detail_parts.append(f"direction:{meta['direction']}")
+            auth.audit(
+                connection,
+                "export_intercompany_csv",
+                actor=user,
+                target=f"company:{company_id}",
+                detail=";".join(detail_parts),
+                ip=self._client_ip,
+            )
+            self.send_response(200)
+            self.send_header("Content-Type", "text/csv; charset=utf-8")
+            self.send_header(
+                "Content-Disposition",
+                'attachment; filename="intercompany-export.csv"',
+            )
+            self.send_header("Content-Length", str(len(content)))
+            self.send_header("Cache-Control", "no-store")
+            self.end_headers()
+            self.wfile.write(content)
+        finally:
+            connection.close()
+
     def _handle_company_intercompany_balances(self, query: dict[str, list[str]]) -> None:
         connection = connect(DB_PATH)
         try:

src/bank_importer/company_transfers.py

@@ -0,0 +1,740 @@
+"""Company-portal intercompany transfer summary / detail / export (HEL-175/176).
+
+Confirmed totals reuse the authoritative ``eligible_intercompany_events``
+view (intercompany + paired or locked). Pending counts/amounts are listed
+separately and never enter outflow, inflow or net. All money math uses
+``Decimal`` on stored TEXT amounts — never float or SQLite SUM.
+
+Detail listing (HEL-176) applies counterparty / date / direction / state
+filters inside SQL before LIMIT, and uses keyset pagination on
+(effective_at, event_id) descending. Export only ships confirmed rows.
+"""
+
+from __future__ import annotations
+
+import base64
+import csv
+import io
+from datetime import datetime, timedelta, timezone
+from decimal import Decimal, InvalidOperation
+import re
+import sqlite3
+
+from . import matching, settings
+
+_DATE_RE = re.compile(r"^\d{4}-\d{2}-\d{2}$")
+_ZERO = Decimal("0.00")
+_DEFAULT_PAGE = 50
+_MAX_PAGE = 200
+_MAX_EXPORT_ROWS = 20000
+
+
+class TransferSummaryInputError(ValueError):
+    """Invalid query parameters (mapped to HTTP 400)."""
+
+
+def today_shanghai() -> str:
+    return datetime.now(timezone(timedelta(hours=8))).date().isoformat()
+
+
+def _validate_date(value: object, label: str) -> str:
+    text = str(value or "").strip()
+    if not text or not _DATE_RE.fullmatch(text):
+        raise TransferSummaryInputError(f"{label}必须是 YYYY-MM-DD 格式。")
+    try:
+        datetime.strptime(text, "%Y-%m-%d")
+    except ValueError as exc:
+        raise TransferSummaryInputError(f"{label}不是有效日期。") from exc
+    return text
+
+
+def _money(value: Decimal) -> str:
+    return format(value.quantize(Decimal("0.01")), "f")
+
+
+def _as_decimal(raw: object) -> Decimal:
+    try:
+        return Decimal(str(raw))
+    except (InvalidOperation, TypeError) as exc:
+        raise TransferSummaryInputError("金额数据无效，无法汇总。") from exc
+
+
+def _company_row(connection: sqlite3.Connection, company_id: int) -> dict[str, object]:
+    row = connection.execute(
+        "SELECT id, name FROM companies WHERE id = ?", (company_id,)
+    ).fetchone()
+    if row is None:
+        raise TransferSummaryInputError("本公司不存在。")
+    return {"id": int(row["id"]), "name": row["name"]}
+
+
+def _window_bounds(
+    connection: sqlite3.Connection, as_of: str | None
+) -> tuple[str, str]:
+    end = _validate_date(as_of, "as_of") if as_of else today_shanghai()
+    start = settings.get_settings(connection).get("start_date") or "2026-01-01"
+    start = _validate_date(start, "start_date")
+    if start > end:
+        # Opening / start-date plumbing may lag; clamp rather than 500.
+        start = end
+    return start, end
+
+
+def _load_confirmed(
+    connection: sqlite3.Connection, company_id: int, start: str, end: str
+) -> list[sqlite3.Row]:
+    return connection.execute(
+        """
+        SELECT e.event_id, e.decision_id, e.effective_at, e.amount, e.currency,
+               e.payer_company_id, e.payee_company_id, e.pairing,
+               cpayer.name AS payer_company_name,
+               cpayee.name AS payee_company_name
+        FROM eligible_intercompany_events e
+        JOIN companies cpayer ON cpayer.id = e.payer_company_id
+        JOIN companies cpayee ON cpayee.id = e.payee_company_id
+        WHERE (e.payer_company_id = ? OR e.payee_company_id = ?)
+          AND e.effective_at >= ?
+          AND e.effective_at <= ?
+        ORDER BY e.event_id
+        """,
+        (company_id, company_id, start, end + "T23:59:59"),
+    ).fetchall()
+
+
+def _load_pending(
+    connection: sqlite3.Connection, company_id: int, start: str, end: str
+) -> list[sqlite3.Row]:
+    """Pending = not eligible confirmed, still company-visible for tip only.
+
+    Includes unresolved / needs_review / internal_single, plus any
+    intercompany decision that is neither paired nor locked.
+    """
+    return connection.execute(
+        """
+        SELECT c.event_id, d.id AS decision_id, d.effective_at, d.amount,
+               d.currency, d.classification, d.pairing, d.locked,
+               payer.company_id AS payer_company_id,
+               payee.company_id AS payee_company_id,
+               cpayer.name AS payer_company_name,
+               cpayee.name AS payee_company_name
+        FROM current_transfer_decisions c
+        JOIN transfer_match_decisions d ON d.id = c.decision_id
+        JOIN canonical_transfer_events e ON e.id = c.event_id
+        LEFT JOIN transfer_decision_participants payer
+             ON payer.decision_id = d.id AND payer.role = 'payer'
+        LEFT JOIN transfer_decision_participants payee
+             ON payee.decision_id = d.id AND payee.role = 'payee'
+        LEFT JOIN companies cpayer ON cpayer.id = payer.company_id
+        LEFT JOIN companies cpayee ON cpayee.id = payee.company_id
+        WHERE e.lifecycle = 'active'
+          AND (payer.company_id = ? OR payee.company_id = ?)
+          AND d.effective_at >= ?
+          AND d.effective_at <= ?
+          AND (
+                d.classification IN ('unresolved', 'needs_review', 'internal_single')
+             OR (
+                    d.classification = 'intercompany'
+                AND d.pairing != 'paired'
+                AND d.locked = 0
+             )
+          )
+        ORDER BY c.event_id
+        """,
+        (company_id, company_id, start, end + "T23:59:59"),
+    ).fetchall()
+
+
+def _counterparty_of(row: sqlite3.Row, company_id: int) -> tuple[int | None, str | None]:
+    payer = row["payer_company_id"]
+    payee = row["payee_company_id"]
+    if payer is not None and int(payer) == int(company_id):
+        if payee is None:
+            return None, None
+        return int(payee), row["payee_company_name"]
+    if payee is not None and int(payee) == int(company_id):
+        if payer is None:
+            return None, None
+        return int(payer), row["payer_company_name"]
+    return None, None
+
+
+def _is_outflow(row: sqlite3.Row, company_id: int) -> bool:
+    return row["payer_company_id"] is not None and int(row["payer_company_id"]) == int(
+        company_id
+    )
+
+
+def company_intercompany_summary(
+    connection: sqlite3.Connection,
+    *,
+    company_id: int,
+    as_of: str | None = None,
+) -> dict[str, object]:
+    """Build the HEL-169 summary payload for one company session."""
+    own = _company_row(connection, company_id)
+    start, end = _window_bounds(connection, as_of)
+
+    confirmed_rows = _load_confirmed(connection, company_id, start, end)
+    pending_rows = _load_pending(connection, company_id, start, end)
+
+    seen_confirmed: set[int] = set()
+    outflow = _ZERO
+    inflow = _ZERO
+    outflow_count = 0
+    inflow_count = 0
+
+    # counterparty_id -> bucket
+    buckets: dict[int, dict[str, object]] = {}
+
+    def bucket_for(cp_id: int, cp_name: str | None) -> dict[str, object]:
+        bucket = buckets.get(cp_id)
+        if bucket is None:
+            bucket = {
+                "company_id": cp_id,
+                "company_name": cp_name or "",
+                "confirmed_outflow": _ZERO,
+                "confirmed_inflow": _ZERO,
+                "pending_count": 0,
+                "last_effective_at": None,
+            }
+            buckets[cp_id] = bucket
+        elif cp_name and not bucket["company_name"]:
+            bucket["company_name"] = cp_name
+        return bucket
+
+    def touch_last(bucket: dict[str, object], effective_at: str | None) -> None:
+        if not effective_at:
+            return
+        previous = bucket["last_effective_at"]
+        if previous is None or str(effective_at) > str(previous):
+            bucket["last_effective_at"] = effective_at
+
+    for row in confirmed_rows:
+        event_id = int(row["event_id"])
+        if event_id in seen_confirmed:
+            continue
+        seen_confirmed.add(event_id)
+        amount = _as_decimal(row["amount"])
+        cp_id, cp_name = _counterparty_of(row, company_id)
+        if _is_outflow(row, company_id):
+            outflow += amount
+            outflow_count += 1
+            if cp_id is not None:
+                bucket = bucket_for(cp_id, cp_name)
+                bucket["confirmed_outflow"] += amount
+                touch_last(bucket, row["effective_at"])
+        else:
+            inflow += amount
+            inflow_count += 1
+            if cp_id is not None:
+                bucket = bucket_for(cp_id, cp_name)
+                bucket["confirmed_inflow"] += amount
+                touch_last(bucket, row["effective_at"])
+
+    pending_total = _ZERO
+    seen_pending: set[int] = set()
+    for row in pending_rows:
+        event_id = int(row["event_id"])
+        if event_id in seen_pending or event_id in seen_confirmed:
+            continue
+        seen_pending.add(event_id)
+        amount = _as_decimal(row["amount"])
+        pending_total += amount
+        cp_id, cp_name = _counterparty_of(row, company_id)
+        if cp_id is not None:
+            bucket = bucket_for(cp_id, cp_name)
+            bucket["pending_count"] = int(bucket["pending_count"]) + 1
+            touch_last(bucket, row["effective_at"])
+
+    net = outflow - inflow
+    if net > 0:
+        net_direction: str | None = "receivable"
+    elif net < 0:
+        net_direction = "payable"
+    else:
+        net_direction = None
+
+    counterparties = []
+    for cp_id in sorted(
+        buckets.keys(),
+        key=lambda i: (
+            -(
+                buckets[i]["confirmed_outflow"]  # type: ignore[operator]
+                + buckets[i]["confirmed_inflow"]
+            ),
+            buckets[i]["company_name"] or "",
+            i,
+        ),
+    ):
+        bucket = buckets[cp_id]
+        conf_out = bucket["confirmed_outflow"]
+        conf_in = bucket["confirmed_inflow"]
+        assert isinstance(conf_out, Decimal) and isinstance(conf_in, Decimal)
+        counterparties.append(
+            {
+                "company_id": cp_id,
+                "company_name": bucket["company_name"],
+                "confirmed_outflow": _money(conf_out),
+                "confirmed_inflow": _money(conf_in),
+                "net": _money(conf_out - conf_in),
+                "pending_count": int(bucket["pending_count"]),
+                "last_effective_at": bucket["last_effective_at"],
+            }
+        )
+
+    return {
+        "own_company": own,
+        "window": {
+            "start": start,
+            "end": end,
+            "has_opening": False,
+            # Reserved for opening-balance rollout; callers must not invent balances.
+            "opening": None,
+            "ending": None,
+        },
+        "confirmed": {
+            "outflow_total": _money(outflow),
+            "outflow_count": outflow_count,
+            "inflow_total": _money(inflow),
+            "inflow_count": inflow_count,
+            "net_change": _money(net),
+            "net_direction": net_direction,
+        },
+        "pending": {
+            "count": len(seen_pending),
+            "amount_total": _money(pending_total),
+        },
+        "counterparties": counterparties,
+    }
+
+
+# ---------------------------------------------------------------------------
+# Detail list + CSV export (HEL-176)
+# ---------------------------------------------------------------------------
+
+
+def encode_cursor(effective_at: str, event_id: int) -> str:
+    raw = f"{effective_at}|{event_id}"
+    return base64.urlsafe_b64encode(raw.encode("utf-8")).decode("ascii")
+
+
+def decode_cursor(cursor: str | None) -> tuple[str, int] | None:
+    if not cursor:
+        return None
+    try:
+        raw = base64.urlsafe_b64decode(cursor.encode("ascii")).decode("utf-8")
+        effective_at, event_id_text = raw.split("|", 1)
+        return effective_at, int(event_id_text)
+    except Exception as exc:
+        raise TransferSummaryInputError("分页游标无效。") from exc
+
+
+def _parse_limit(raw: object | None, default: int = _DEFAULT_PAGE) -> int:
+    if raw is None or str(raw).strip() == "":
+        return default
+    try:
+        value = int(str(raw).strip())
+    except (TypeError, ValueError) as exc:
+        raise TransferSummaryInputError("limit 必须是正整数。") from exc
+    if value < 1:
+        raise TransferSummaryInputError("limit 必须是正整数。")
+    return min(value, _MAX_PAGE)
+
+
+def _parse_optional_date(raw: object | None, label: str) -> str | None:
+    if raw is None or str(raw).strip() == "":
+        return None
+    return _validate_date(raw, label)
+
+
+def _parse_direction(raw: object | None) -> str | None:
+    if raw is None or str(raw).strip() == "":
+        return None
+    value = str(raw).strip().lower()
+    if value not in ("out", "in"):
+        raise TransferSummaryInputError("direction 只能是 out 或 in。")
+    return value
+
+
+def _parse_state(raw: object | None) -> str | None:
+    if raw is None or str(raw).strip() == "":
+        return None
+    value = str(raw).strip().lower()
+    if value not in ("confirmed", "pending"):
+        raise TransferSummaryInputError("state 只能是 confirmed 或 pending。")
+    return value
+
+
+def _parse_counterparty_id(raw: object | None) -> int | None:
+    if raw is None or str(raw).strip() == "":
+        return None
+    try:
+        value = int(str(raw).strip())
+    except (TypeError, ValueError) as exc:
+        raise TransferSummaryInputError("counterparty_id 参数无效。") from exc
+    if value < 1:
+        raise TransferSummaryInputError("counterparty_id 参数无效。")
+    return value
+
+
+def _event_window(
+    connection: sqlite3.Connection,
+    *,
+    from_: str | None,
+    to: str | None,
+) -> tuple[str, str]:
+    end = _parse_optional_date(to, "to") or today_shanghai()
+    start_default = settings.get_settings(connection).get("start_date") or "2026-01-01"
+    start = _parse_optional_date(from_, "from") or _validate_date(
+        start_default, "start_date"
+    )
+    if start > end:
+        raise TransferSummaryInputError("from 不能晚于 to。")
+    return start, end
+
+
+# Confirmed = eligible_intercompany_events. Pending matches summary tip set.
+_CONFIRMED_PREDICATE = """
+    d.classification = 'intercompany'
+    AND (d.pairing = 'paired' OR d.locked = 1)
+"""
+
+_PENDING_PREDICATE = """
+    (
+        d.classification IN ('unresolved', 'needs_review', 'internal_single')
+     OR (
+            d.classification = 'intercompany'
+        AND d.pairing != 'paired'
+        AND d.locked = 0
+     )
+    )
+"""
+
+_BOTH_PREDICATE = f"""
+    (
+        ({_CONFIRMED_PREDICATE})
+     OR ({_PENDING_PREDICATE})
+    )
+"""
+
+
+def _state_predicate(state: str | None) -> str:
+    if state == "confirmed":
+        return f"({_CONFIRMED_PREDICATE})"
+    if state == "pending":
+        return f"({_PENDING_PREDICATE})"
+    return _BOTH_PREDICATE
+
+
+def _list_select_sql() -> str:
+    return """
+        SELECT c.event_id, d.id AS decision_id, d.revision, d.classification,
+               d.pairing, d.amount, d.currency, d.effective_at, d.mode,
+               d.locked, d.rule_version, d.created_at, d.reason,
+               payer.company_id AS payer_company_id,
+               payee.company_id AS payee_company_id,
+               payer.bank_account_id AS payer_account_id,
+               payee.bank_account_id AS payee_account_id,
+               cpayer.name AS payer_company_name,
+               cpayee.name AS payee_company_name,
+               (SELECT COUNT(*) FROM transfer_decision_observations o
+                WHERE o.decision_id = d.id) AS evidence_count,
+               (SELECT r.summary
+                FROM transfer_decision_observations o
+                JOIN source_rows r ON r.id = o.source_row_id
+                JOIN sheet_batches s ON s.id = r.sheet_batch_id
+                JOIN import_batches b ON b.id = s.import_batch_id
+                WHERE o.decision_id = d.id AND b.company_id = ?
+                ORDER BY o.id
+                LIMIT 1) AS summary
+        FROM current_transfer_decisions c
+        JOIN transfer_match_decisions d ON d.id = c.decision_id
+        JOIN canonical_transfer_events e ON e.id = c.event_id
+        LEFT JOIN transfer_decision_participants payer
+             ON payer.decision_id = d.id AND payer.role = 'payer'
+        LEFT JOIN transfer_decision_participants payee
+             ON payee.decision_id = d.id AND payee.role = 'payee'
+        LEFT JOIN companies cpayer ON cpayer.id = payer.company_id
+        LEFT JOIN companies cpayee ON cpayee.id = payee.company_id
+    """
+
+
+def _build_event_filters(
+    *,
+    company_id: int,
+    start: str,
+    end: str,
+    counterparty_id: int | None,
+    direction: str | None,
+    state: str | None,
+    cursor: tuple[str, int] | None,
+) -> tuple[str, list[object]]:
+    conditions = [
+        "e.lifecycle = 'active'",
+        "(payer.company_id = ? OR payee.company_id = ?)",
+        "d.effective_at >= ?",
+        "d.effective_at <= ?",
+        _state_predicate(state),
+    ]
+    params: list[object] = [
+        company_id,
+        company_id,
+        start,
+        end + "T23:59:59",
+    ]
+
+    if counterparty_id is not None:
+        # Counterparty is the other participant; own company stays forced above.
+        conditions.append(
+            """
+            (
+                (payer.company_id = ? AND payee.company_id = ?)
+             OR (payee.company_id = ? AND payer.company_id = ?)
+            )
+            """
+        )
+        params.extend([company_id, counterparty_id, company_id, counterparty_id])
+
+    if direction == "out":
+        conditions.append("payer.company_id = ?")
+        params.append(company_id)
+    elif direction == "in":
+        conditions.append("payee.company_id = ?")
+        params.append(company_id)
+
+    if cursor is not None:
+        cursor_at, cursor_id = cursor
+        conditions.append(
+            """
+            (
+                d.effective_at < ?
+             OR (d.effective_at = ? AND c.event_id < ?)
+            )
+            """
+        )
+        params.extend([cursor_at, cursor_at, cursor_id])
+
+    where = " WHERE " + " AND ".join(conditions)
+    return where, params
+
+
+def _row_state(row: sqlite3.Row) -> str:
+    classification = row["classification"]
+    pairing = row["pairing"]
+    locked = bool(row["locked"])
+    if classification == "intercompany" and (pairing == "paired" or locked):
+        return "confirmed"
+    return "pending"
+
+
+def _row_direction(row: sqlite3.Row, company_id: int) -> str | None:
+    if row["payer_company_id"] is not None and int(row["payer_company_id"]) == int(
+        company_id
+    ):
+        return "out"
+    if row["payee_company_id"] is not None and int(row["payee_company_id"]) == int(
+        company_id
+    ):
+        return "in"
+    return None
+
+
+def _event_list_item(row: sqlite3.Row, company_id: int) -> dict[str, object]:
+    direction = _row_direction(row, company_id)
+    state = _row_state(row)
+    if direction == "out":
+        counterparty_company_id = row["payee_company_id"]
+        counterparty_company_name = row["payee_company_name"]
+    else:
+        counterparty_company_id = row["payer_company_id"]
+        counterparty_company_name = row["payer_company_name"]
+    summary = row["summary"] or row["reason"] or ""
+    return {
+        "event_id": int(row["event_id"]),
+        "decision_id": int(row["decision_id"]),
+        "revision": row["revision"],
+        "classification": row["classification"],
+        "pairing": row["pairing"],
+        "status": matching.exposed_status(row),
+        "state": state,
+        "direction": direction,
+        "amount": row["amount"],
+        "currency": row["currency"],
+        "effective_at": row["effective_at"],
+        "mode": row["mode"],
+        "locked": bool(row["locked"]),
+        "rule_version": row["rule_version"],
+        "summary": summary,
+        "own_company_id": company_id,
+        "counterparty_company_id": (
+            int(counterparty_company_id) if counterparty_company_id is not None else None
+        ),
+        "counterparty_company_name": counterparty_company_name,
+        "evidence_count": row["evidence_count"],
+    }
+
+
+def company_intercompany_events(
+    connection: sqlite3.Connection,
+    *,
+    company_id: int,
+    from_: str | None = None,
+    to: str | None = None,
+    counterparty_id: int | None | object = None,
+    direction: str | None | object = None,
+    state: str | None | object = None,
+    limit: object | None = None,
+    cursor: str | None = None,
+) -> dict[str, object]:
+    """Filtered keyset page of company-visible transfer events (HEL-176)."""
+    start, end = _event_window(connection, from_=from_, to=to)
+    cp_id = _parse_counterparty_id(counterparty_id)
+    direction_value = _parse_direction(direction)
+    state_value = _parse_state(state)
+    page_size = _parse_limit(limit)
+    cursor_tuple = decode_cursor(cursor)
+
+    where, params = _build_event_filters(
+        company_id=company_id,
+        start=start,
+        end=end,
+        counterparty_id=cp_id,
+        direction=direction_value,
+        state=state_value,
+        cursor=cursor_tuple,
+    )
+    # summary subquery binds own company_id first.
+    sql = (
+        _list_select_sql()
+        + where
+        + " ORDER BY d.effective_at DESC, c.event_id DESC LIMIT ?"
+    )
+    rows = connection.execute(
+        sql, (company_id, *params, page_size + 1)
+    ).fetchall()
+
+    has_more = len(rows) > page_size
+    page = rows[:page_size]
+    items = [_event_list_item(row, company_id) for row in page]
+    next_cursor = None
+    if has_more and page:
+        last = page[-1]
+        next_cursor = encode_cursor(str(last["effective_at"]), int(last["event_id"]))
+
+    return {
+        "window": {"start": start, "end": end},
+        "events": items,
+        "next_cursor": next_cursor,
+        "has_more": has_more,
+    }
+
+
+def company_intercompany_export_rows(
+    connection: sqlite3.Connection,
+    *,
+    company_id: int,
+    from_: str | None = None,
+    to: str | None = None,
+    counterparty_id: int | None | object = None,
+    direction: str | None | object = None,
+) -> tuple[list[dict[str, object]], dict[str, object]]:
+    """Confirmed-only rows for CSV export; pending never included."""
+    start, end = _event_window(connection, from_=from_, to=to)
+    cp_id = _parse_counterparty_id(counterparty_id)
+    direction_value = _parse_direction(direction)
+
+    where, params = _build_event_filters(
+        company_id=company_id,
+        start=start,
+        end=end,
+        counterparty_id=cp_id,
+        direction=direction_value,
+        state="confirmed",
+        cursor=None,
+    )
+    sql = (
+        _list_select_sql()
+        + where
+        + " ORDER BY d.effective_at DESC, c.event_id DESC LIMIT ?"
+    )
+    rows = connection.execute(
+        sql, (company_id, *params, _MAX_EXPORT_ROWS + 1)
+    ).fetchall()
+    if len(rows) > _MAX_EXPORT_ROWS:
+        raise TransferSummaryInputError(
+            f"导出行数超过上限 {_MAX_EXPORT_ROWS}，请缩小筛选范围。"
+        )
+    items = [_event_list_item(row, company_id) for row in rows]
+    meta = {
+        "start": start,
+        "end": end,
+        "counterparty_id": cp_id,
+        "direction": direction_value,
+        "state": "confirmed",
+        "row_count": len(items),
+    }
+    return items, meta
+
+
+def render_intercompany_export_csv(items: list[dict[str, object]]) -> bytes:
+    buffer = io.StringIO()
+    writer = csv.writer(buffer)
+    writer.writerow(
+        [
+            "日期",
+            "方向",
+            "对方公司",
+            "金额",
+            "币种",
+            "摘要",
+            "状态",
+            "配对",
+            "事件ID",
+            "决策ID",
+        ]
+    )
+    direction_label = {"out": "转出", "in": "转入"}
+    for item in items:
+        writer.writerow(
+            [
+                item.get("effective_at") or "",
+                direction_label.get(str(item.get("direction") or ""), ""),
+                item.get("counterparty_company_name") or "",
+                item.get("amount") or "",
+                item.get("currency") or "",
+                item.get("summary") or "",
+                "已确认",
+                item.get("pairing") or "",
+                item.get("event_id") or "",
+                item.get("decision_id") or "",
+            ]
+        )
+    # UTF-8 BOM so Excel opens the CSV with the right encoding.
+    return (chr(0xFEFF) + buffer.getvalue()).encode("utf-8")
+
+
+def is_transfer_summary_events_query(query: dict[str, list[str]]) -> bool:
+    """Discriminate HEL-176 transfer list from B-44 ledger ``/events``.
+
+    B-44 uses ``cutoff`` / subject / posting_kind / source_kind / pending_subject.
+    HEL-176 uses ``to`` / direction / counterparty_id / state=pending|confirmed
+    (without ledger-only knobs).
+    """
+    if (query.get("direction") or [None])[0] is not None:
+        return True
+    if (query.get("counterparty_id") or [None])[0] is not None:
+        return True
+    if (query.get("to") or [None])[0] is not None:
+        return True
+    state = (query.get("state") or [None])[0]
+    if state in ("pending", "confirmed") and (query.get("cutoff") or [None])[0] is None:
+        # Bare state=confirmed without cutoff is the transfer-summary list;
+        # B-44 confirmed always pairs with cutoff in existing callers/tests.
+        if (query.get("subject") or [None])[0] is not None:
+            return False
+        if (query.get("posting_kind") or [None])[0] is not None:
+            return False
+        if (query.get("source_kind") or [None])[0] is not None:
+            return False
+        return True
+    return False

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=11", html)
+        self.assertIn("app.js?v=12", 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"')
 
@@ -69,7 +69,18 @@ def _extract_fn(source: str, name: str) -> str:
     raise AssertionError(f"未能截取 function {name}")
 
 
+def _chromium_available() -> bool:
+    """本机缺 libatk 等系统库时 chromium 无法启动。"""
+    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，跳过真实 DOM 色值校验")
+@unittest.skipUnless(_chromium_available(), "系统缺少 chromium 依赖库（如 libatk），跳过浏览器色值校验")
 class ConfirmStatusDomTests(unittest.TestCase):
     """真实浏览器：pending>0 为黄，pending=0 为绿。"""
 

tests/test_company_transfer_events.py

@@ -0,0 +1,500 @@
+"""HTTP tests for company intercompany events list + CSV export (HEL-176).
+
+Covers combined filters, keyset pagination, empty state, lateral access,
+forged company_id, ID guessing, export isolation and audit logging.
+"""
+
+from __future__ import annotations
+
+import io
+import json
+import os
+from pathlib import Path
+import tempfile
+import threading
+import unittest
+
+from openpyxl import Workbook
+
+from bank_importer.db import connect, migrate
+
+import server
+from test_server_auth import Client, as_json
+
+BOOTSTRAP_PASSWORD = "BootAdmin123"
+ADMIN_PASSWORD = "AdminPass123"
+CASHIER_PASSWORD = "Cashier123"
+
+CCB_HEADER = [
+    "客户账号", "账户名称", "交易时间", "借方发生额（支取）", "贷方发生额（收入）",
+    "余额", "币种", "对方户名", "对方账号", "对方开户机构", "摘要", "备注",
+]
+
+ACCOUNT_A = "6222000000000001"
+ACCOUNT_B = "6222000000000002"
+ACCOUNT_C = "6222000000000003"
+
+
+def workbook_bytes(rows) -> bytes:
+    workbook = Workbook()
+    sheet = workbook.active
+    sheet.title = "正常流水"
+    sheet.append(CCB_HEADER)
+    for row in rows:
+        sheet.append(row)
+    buffer = io.BytesIO()
+    workbook.save(buffer)
+    return buffer.getvalue()
+
+
+def outgoing(own: str, cp: str, amount: str, at: str = "2026-01-05 10:00:00"):
+    return [own, "测试公司", at, amount, "", "50000.00", "RMB", "对方", cp, "某银行", "货款", ""]
+
+
+def incoming(own: str, cp: str, amount: str, at: str = "2026-01-05 11:00:00"):
+    return [own, "测试公司", at, "", amount, "50000.00", "RMB", "对方", cp, "某银行", "收款", ""]
+
+
+class CompanyIntercompanyEventsTests(unittest.TestCase):
+    def setUp(self) -> None:
+        self.temp_dir = tempfile.TemporaryDirectory()
+        self.addCleanup(self.temp_dir.cleanup)
+        root = Path(self.temp_dir.name)
+        self.db_path = root / "app.db"
+        self.storage = root / "files"
+
+        self._old_db_path = server.DB_PATH
+        self._old_storage = server.STORAGE_DIR
+        server.DB_PATH = self.db_path
+        server.STORAGE_DIR = self.storage
+
+        os.environ["APP_BOOTSTRAP_ADMIN_PASSWORD"] = BOOTSTRAP_PASSWORD
+        connection = connect(self.db_path)
+        migrate(connection)
+        assert server.ensure_bootstrap_admin(connection) is None
+        connection.close()
+
+        class QuietHandler(server.AppHandler):
+            def log_message(self, *args) -> None:
+                pass
+
+        self.httpd = server.ThreadingHTTPServer(("127.0.0.1", 0), QuietHandler)
+        self.port = self.httpd.server_address[1]
+        self.thread = threading.Thread(target=self.httpd.serve_forever, daemon=True)
+        self.thread.start()
+
+        self.admin = Client("127.0.0.1", self.port)
+        status, _, data = self.admin.post_json(
+            "/api/login",
+            {"username": "group-admin", "password": BOOTSTRAP_PASSWORD, "portal": "admin"},
+        )
+        assert status == 200, data
+        status, _, data = self.admin.post_json(
+            "/api/password/change",
+            {"old_password": BOOTSTRAP_PASSWORD, "new_password": ADMIN_PASSWORD},
+        )
+        assert status == 200, data
+
+        self.initial_passwords: dict[str, str] = {}
+        self.company_a = self._create_company("甲公司", "cashier-a")
+        self.company_b = self._create_company("乙公司", "cashier-b")
+        self.company_c = self._create_company("丙公司", "cashier-c")
+        self.cashier_a = self._login_company("cashier-a")
+        self.cashier_b = self._login_company("cashier-b")
+        self.cashier_c = self._login_company("cashier-c")
+
+        self._approve_account(self.company_a, ACCOUNT_A, self.cashier_a)
+        self._approve_account(self.company_b, ACCOUNT_B, self.cashier_b)
+        self._approve_account(self.company_c, ACCOUNT_C, self.cashier_c)
+
+    def tearDown(self) -> None:
+        self.httpd.shutdown()
+        self.httpd.server_close()
+        server.DB_PATH = self._old_db_path
+        server.STORAGE_DIR = self._old_storage
+        os.environ.pop("APP_BOOTSTRAP_ADMIN_PASSWORD", None)
+
+    def _create_company(self, name: str, username: str) -> int:
+        status, _, data = self.admin.post_json(
+            "/api/admin/companies", {"name": name, "username": username}
+        )
+        assert status == 200, data
+        self.initial_passwords[username] = as_json(data)["initial_password"]
+        return as_json(data)["company_id"]
+
+    def _login_company(self, username: str) -> Client:
+        client = Client("127.0.0.1", self.port)
+        initial = self.initial_passwords[username]
+        status, _, data = client.post_json(
+            "/api/login", {"username": username, "password": initial, "portal": "company"}
+        )
+        assert status == 200, data
+        status, _, data = client.post_json(
+            "/api/password/change",
+            {"old_password": initial, "new_password": CASHIER_PASSWORD},
+        )
+        assert status == 200, data
+        return client
+
+    def _approve_account(self, company_id: int, number: str, client: Client) -> int:
+        status, _, data = client.post_json(
+            "/api/company/accounts",
+            {
+                "bank_name": "中信银行",
+                "account_type": "基本户",
+                "account_number": number,
+                "start_date": "2026-01-01",
+            },
+        )
+        assert status == 200, data
+        account_id = as_json(data)["account"]["id"]
+        status, _, data = self.admin.post_json(
+            f"/api/admin/accounts/{account_id}/review",
+            {
+                "decision": "approve",
+                "reason": "测试启用",
+                "effective_from": "2026-01-01",
+            },
+        )
+        assert status == 200, data
+        return account_id
+
+    def _upload_and_confirm(self, client: Client, company_id: int, rows) -> int:
+        content = workbook_bytes(rows)
+        status, _, data = self.admin.post_multipart(
+            "/api/parse", {"company_id": str(company_id)}, "账单.xlsx", content
+        )
+        assert status == 200, data
+        batch_id = as_json(data)["batch_id"]
+        status, _, data = client.get(f"/api/batches/{batch_id}/sheets")
+        names = [s["sheet_name"] for s in as_json(data)["sheets"] if s["outcome"] == "parsed"]
+        status, _, data = client.post_json(
+            f"/api/batches/{batch_id}/confirm", {"sheets": names}
+        )
+        assert status == 200, data
+        return batch_id
+
+    def _lock_single(self, amount: str, at: str = "2026-03-01 10:00:00") -> dict:
+        self._upload_and_confirm(
+            self.cashier_a,
+            self.company_a,
+            [outgoing(ACCOUNT_A, ACCOUNT_B, amount, at)],
+        )
+        status, _, data = self.admin.get("/api/admin/transfer-events")
+        self.assertEqual(200, status, data)
+        single = next(
+            e
+            for e in as_json(data)["events"]
+            if e["status"] == "internal_single" and e["amount"] == amount
+        )
+        status, _, data = self.admin.get(f"/api/admin/transfer-events/{single['event_id']}")
+        self.assertEqual(200, status, data)
+        revision = as_json(data)["event"]["revision"]
+        status, _, data = self.admin.post_json(
+            f"/api/admin/transfer-events/{single['event_id']}/decisions",
+            {
+                "action": "assign_participant",
+                "reason": "函证确认",
+                "expected_revision": revision,
+                "request_key": f"lock-{amount}-{at}",
+                "participant": {"role": "payee", "company_id": self.company_b},
+            },
+        )
+        self.assertEqual(200, status, data)
+        return as_json(data)["decision"]
+
+    def _seed_mixed(self) -> None:
+        """Paired A→B 100, B→A 40, locked A→B 25, pending A→B 7, B→C 200."""
+        self._upload_and_confirm(
+            self.cashier_a, self.company_a,
+            [outgoing(ACCOUNT_A, ACCOUNT_B, "100.00", "2026-01-05 10:00:00")],
+        )
+        self._upload_and_confirm(
+            self.cashier_b, self.company_b,
+            [incoming(ACCOUNT_B, ACCOUNT_A, "100.00", "2026-01-05 11:00:00")],
+        )
+        self._upload_and_confirm(
+            self.cashier_b, self.company_b,
+            [outgoing(ACCOUNT_B, ACCOUNT_A, "40.00", "2026-01-10 10:00:00")],
+        )
+        self._upload_and_confirm(
+            self.cashier_a, self.company_a,
+            [incoming(ACCOUNT_A, ACCOUNT_B, "40.00", "2026-01-10 11:00:00")],
+        )
+        self._lock_single("25.00", "2026-02-01 10:00:00")
+        self._upload_and_confirm(
+            self.cashier_a, self.company_a,
+            [outgoing(ACCOUNT_A, ACCOUNT_B, "7.00", "2026-02-15 10:00:00")],
+        )
+        self._upload_and_confirm(
+            self.cashier_b, self.company_b,
+            [outgoing(ACCOUNT_B, ACCOUNT_C, "200.00", "2026-01-20 10:00:00")],
+        )
+        self._upload_and_confirm(
+            self.cashier_c, self.company_c,
+            [incoming(ACCOUNT_C, ACCOUNT_B, "200.00", "2026-01-20 11:00:00")],
+        )
+
+    def _events(self, client: Client, query: str = "from=2026-01-01&to=2026-12-31"):
+        status, _, data = client.get(f"/api/company/intercompany/events?{query}")
+        return status, as_json(data) if data else {}
+
+    def _export(self, client: Client, query: str = "from=2026-01-01&to=2026-12-31"):
+        return client.get(f"/api/company/intercompany/export.csv?{query}")
+
+    # ------------------------------------------------------------------
+    # Auth / parameter guards
+    # ------------------------------------------------------------------
+
+    def test_requires_company_role(self) -> None:
+        status, payload = self._events(self.admin)
+        self.assertEqual(403, status, payload)
+
+    def test_rejects_forged_company_id_on_events_and_export(self) -> None:
+        status, payload = self._events(
+            self.cashier_a,
+            f"from=2026-01-01&to=2026-12-31&company_id={self.company_b}",
+        )
+        self.assertEqual(400, status, payload)
+
+        status, _, data = self._export(
+            self.cashier_a,
+            f"from=2026-01-01&to=2026-12-31&company_id={self.company_a}",
+        )
+        self.assertEqual(400, status, data)
+
+    def test_rejects_bad_filters(self) -> None:
+        status, payload = self._events(
+            self.cashier_a, "from=2026-01-01&to=2026-12-31&direction=sideways"
+        )
+        self.assertEqual(400, status, payload)
+        status, payload = self._events(
+            self.cashier_a, "from=2026-01-01&to=2026-12-31&state=maybe"
+        )
+        self.assertEqual(400, status, payload)
+        status, payload = self._events(
+            self.cashier_a, "from=2026-13-40&to=2026-12-31"
+        )
+        self.assertEqual(400, status, payload)
+
+    def test_empty_window(self) -> None:
+        status, payload = self._events(self.cashier_a)
+        self.assertEqual(200, status, payload)
+        self.assertEqual([], payload["events"])
+        self.assertFalse(payload["has_more"])
+        self.assertIsNone(payload["next_cursor"])
+
+    # ------------------------------------------------------------------
+    # Combined filters + confirmed/pending separation
+    # ------------------------------------------------------------------
+
+    def test_combined_filters_and_state_split(self) -> None:
+        self._seed_mixed()
+
+        status, payload = self._events(self.cashier_a)
+        self.assertEqual(200, status, payload)
+        events = payload["events"]
+        # A sees: out 100, in 40, locked out 25, pending out 7 — not B↔C 200
+        self.assertEqual(4, len(events))
+        amounts = {e["amount"] for e in events}
+        self.assertEqual({"100.00", "40.00", "25.00", "7.00"}, amounts)
+        for event in events:
+            self.assertNotEqual(self.company_c, event["counterparty_company_id"])
+            self.assertIn(event["state"], ("confirmed", "pending"))
+            self.assertIn(event["direction"], ("out", "in"))
+
+        status, confirmed = self._events(
+            self.cashier_a, "from=2026-01-01&to=2026-12-31&state=confirmed"
+        )
+        self.assertEqual(200, status, confirmed)
+        self.assertEqual(3, len(confirmed["events"]))
+        self.assertTrue(all(e["state"] == "confirmed" for e in confirmed["events"]))
+        self.assertNotIn("7.00", {e["amount"] for e in confirmed["events"]})
+
+        status, pending = self._events(
+            self.cashier_a, "from=2026-01-01&to=2026-12-31&state=pending"
+        )
+        self.assertEqual(200, status, pending)
+        self.assertEqual(1, len(pending["events"]))
+        self.assertEqual("7.00", pending["events"][0]["amount"])
+        self.assertEqual("pending", pending["events"][0]["state"])
+
+        status, outs = self._events(
+            self.cashier_a, "from=2026-01-01&to=2026-12-31&direction=out&state=confirmed"
+        )
+        self.assertEqual(200, status, outs)
+        self.assertEqual({"100.00", "25.00"}, {e["amount"] for e in outs["events"]})
+        self.assertTrue(all(e["direction"] == "out" for e in outs["events"]))
+
+        status, by_cp = self._events(
+            self.cashier_a,
+            f"from=2026-01-01&to=2026-12-31&counterparty_id={self.company_b}&state=confirmed",
+        )
+        self.assertEqual(200, status, by_cp)
+        self.assertEqual(3, len(by_cp["events"]))
+
+        # Date window excludes Feb locked/pending
+        status, jan = self._events(
+            self.cashier_a, "from=2026-01-01&to=2026-01-31&state=confirmed"
+        )
+        self.assertEqual(200, status, jan)
+        self.assertEqual({"100.00", "40.00"}, {e["amount"] for e in jan["events"]})
+
+    def test_keyset_pagination_no_dup_no_gap(self) -> None:
+        # Three confirmed A→B outs on distinct days
+        for i, amount in enumerate(("11.00", "12.00", "13.00", "14.00", "15.00")):
+            day = 5 + i
+            self._upload_and_confirm(
+                self.cashier_a, self.company_a,
+                [outgoing(ACCOUNT_A, ACCOUNT_B, amount, f"2026-01-{day:02d} 10:00:00")],
+            )
+            self._upload_and_confirm(
+                self.cashier_b, self.company_b,
+                [incoming(ACCOUNT_B, ACCOUNT_A, amount, f"2026-01-{day:02d} 11:00:00")],
+            )
+
+        status, page1 = self._events(
+            self.cashier_a,
+            "from=2026-01-01&to=2026-12-31&state=confirmed&direction=out&limit=2",
+        )
+        self.assertEqual(200, status, page1)
+        self.assertEqual(2, len(page1["events"]))
+        self.assertTrue(page1["has_more"])
+        self.assertIsNotNone(page1["next_cursor"])
+
+        status, page2 = self._events(
+            self.cashier_a,
+            "from=2026-01-01&to=2026-12-31&state=confirmed&direction=out"
+            f"&limit=2&cursor={page1['next_cursor']}",
+        )
+        self.assertEqual(200, status, page2)
+        self.assertEqual(2, len(page2["events"]))
+        self.assertTrue(page2["has_more"])
+
+        status, page3 = self._events(
+            self.cashier_a,
+            "from=2026-01-01&to=2026-12-31&state=confirmed&direction=out"
+            f"&limit=2&cursor={page2['next_cursor']}",
+        )
+        self.assertEqual(200, status, page3)
+        self.assertEqual(1, len(page3["events"]))
+        self.assertFalse(page3["has_more"])
+        self.assertIsNone(page3["next_cursor"])
+
+        ids = [e["event_id"] for e in page1["events"] + page2["events"] + page3["events"]]
+        self.assertEqual(5, len(ids))
+        self.assertEqual(len(ids), len(set(ids)))
+        # Descending by effective_at then event_id
+        amounts = [e["amount"] for e in page1["events"] + page2["events"] + page3["events"]]
+        self.assertEqual(["15.00", "14.00", "13.00", "12.00", "11.00"], amounts)
+
+    # ------------------------------------------------------------------
+    # Isolation / ID guess / detail reuse
+    # ------------------------------------------------------------------
+
+    def test_lateral_isolation_and_id_guess_404(self) -> None:
+        self._seed_mixed()
+
+        status, payload_a = self._events(self.cashier_a)
+        self.assertEqual(200, status, payload_a)
+        a_ids = {e["event_id"] for e in payload_a["events"]}
+
+        status, payload_c = self._events(self.cashier_c)
+        self.assertEqual(200, status, payload_c)
+        # C only participates in B↔C 200
+        self.assertTrue(payload_c["events"])
+        for event in payload_c["events"]:
+            self.assertEqual("200.00", event["amount"])
+            self.assertNotIn(event["event_id"], a_ids)
+
+        # C guessing A's event id via transfer-events detail → 404
+        a_event_id = next(iter(a_ids))
+        status, _, data = self.cashier_c.get(
+            f"/api/company/transfer-events/{a_event_id}"
+        )
+        self.assertEqual(404, status, data)
+
+        # A can open own event; counterparty account masked; only own observations
+        status, _, data = self.cashier_a.get(
+            f"/api/company/transfer-events/{a_event_id}"
+        )
+        self.assertEqual(200, status, data)
+        detail = as_json(data)["event"]
+        if detail.get("counterparty") and "account_number_masked" in detail["counterparty"]:
+            masked = detail["counterparty"]["account_number_masked"]
+            self.assertTrue(str(masked).startswith("****"))
+            self.assertNotIn(ACCOUNT_B, masked)
+        for obs in detail["observations"]:
+            self.assertEqual(self.company_a, obs["batch_company_id"])
+            self.assertNotIn(ACCOUNT_B, json.dumps(obs, ensure_ascii=False))
+
+        # Filtering by counterparty C still cannot leak B↔C into A's list
+        status, filtered = self._events(
+            self.cashier_a,
+            f"from=2026-01-01&to=2026-12-31&counterparty_id={self.company_c}",
+        )
+        self.assertEqual(200, status, filtered)
+        self.assertEqual([], filtered["events"])
+
+    def test_b44_events_path_still_works_with_cutoff(self) -> None:
+        # Without HEL-176 discriminators, /events stays on B-44 ledger list.
+        status, _, data = self.cashier_a.get(
+            "/api/company/intercompany/events?from=2026-01-01&cutoff=2026-12-31"
+        )
+        self.assertEqual(200, status, data)
+        payload = as_json(data)
+        self.assertIn("items", payload)
+        self.assertNotIn("events", payload)
+
+    # ------------------------------------------------------------------
+    # Export: confirmed only + audit + isolation
+    # ------------------------------------------------------------------
+
+    def test_export_confirmed_only_isolated_and_audited(self) -> None:
+        self._seed_mixed()
+
+        status, headers, data = self._export(self.cashier_a)
+        self.assertEqual(200, status, data)
+        self.assertEqual("text/csv; charset=utf-8", headers.get("content-type"))
+        text = data.decode("utf-8-sig")
+        lines = [line for line in text.splitlines() if line]
+        self.assertGreaterEqual(len(lines), 2)
+        body = "\n".join(lines[1:])
+        self.assertIn("100.00", body)
+        self.assertIn("40.00", body)
+        self.assertIn("25.00", body)
+        self.assertNotIn("7.00", body)  # pending excluded
+        self.assertNotIn("200.00", body)  # B↔C excluded
+
+        # Explicit pending state rejected
+        status, _, data = self._export(
+            self.cashier_a, "from=2026-01-01&to=2026-12-31&state=pending"
+        )
+        self.assertEqual(400, status, data)
+
+        # C export must not contain A's amounts
+        status, _, data = self._export(self.cashier_c)
+        self.assertEqual(200, status, data)
+        text_c = data.decode("utf-8-sig")
+        self.assertNotIn("100.00", text_c)
+        self.assertNotIn("25.00", text_c)
+        self.assertIn("200.00", text_c)
+
+        status, _, data = self.admin.get("/api/admin/audit-log?limit=50")
+        self.assertEqual(200, status, data)
+        actions = [row["action"] for row in as_json(data)["entries"]]
+        self.assertIn("export_intercompany_csv", actions)
+        export_rows = [
+            row
+            for row in as_json(data)["entries"]
+            if row["action"] == "export_intercompany_csv"
+        ]
+        self.assertTrue(export_rows)
+        self.assertTrue(
+            any(f"company:{self.company_a}" == row.get("target") for row in export_rows)
+        )
+        self.assertTrue(any("state:confirmed" in (row.get("detail") or "") for row in export_rows))
+
+
+if __name__ == "__main__":
+    unittest.main()

tests/test_company_transfer_summary.py

@@ -0,0 +1,362 @@
+"""HTTP tests for GET /api/company/intercompany/summary (HEL-175).
+
+Covers session-scoped company_id, forged company_id rejection, confirmed vs
+pending separation, Decimal net math, dual-company isolation and empty data.
+"""
+
+from __future__ import annotations
+
+import io
+import json
+import os
+from decimal import Decimal
+from pathlib import Path
+import tempfile
+import threading
+import unittest
+
+from openpyxl import Workbook
+
+from bank_importer.db import connect, migrate
+
+import server
+from test_server_auth import Client, as_json
+
+BOOTSTRAP_PASSWORD = "BootAdmin123"
+ADMIN_PASSWORD = "AdminPass123"
+CASHIER_PASSWORD = "Cashier123"
+
+CCB_HEADER = [
+    "客户账号", "账户名称", "交易时间", "借方发生额（支取）", "贷方发生额（收入）",
+    "余额", "币种", "对方户名", "对方账号", "对方开户机构", "摘要", "备注",
+]
+
+ACCOUNT_A = "6222000000000001"
+ACCOUNT_B = "6222000000000002"
+ACCOUNT_C = "6222000000000003"
+
+
+def workbook_bytes(rows) -> bytes:
+    workbook = Workbook()
+    sheet = workbook.active
+    sheet.title = "正常流水"
+    sheet.append(CCB_HEADER)
+    for row in rows:
+        sheet.append(row)
+    buffer = io.BytesIO()
+    workbook.save(buffer)
+    return buffer.getvalue()
+
+
+def outgoing(own: str, cp: str, amount: str, at: str = "2026-01-05 10:00:00"):
+    return [own, "测试公司", at, amount, "", "50000.00", "RMB", "对方", cp, "某银行", "货款", ""]
+
+
+def incoming(own: str, cp: str, amount: str, at: str = "2026-01-05 11:00:00"):
+    return [own, "测试公司", at, "", amount, "50000.00", "RMB", "对方", cp, "某银行", "收款", ""]
+
+
+class CompanyIntercompanySummaryTests(unittest.TestCase):
+    def setUp(self) -> None:
+        self.temp_dir = tempfile.TemporaryDirectory()
+        self.addCleanup(self.temp_dir.cleanup)
+        root = Path(self.temp_dir.name)
+        self.db_path = root / "app.db"
+        self.storage = root / "files"
+
+        self._old_db_path = server.DB_PATH
+        self._old_storage = server.STORAGE_DIR
+        server.DB_PATH = self.db_path
+        server.STORAGE_DIR = self.storage
+
+        os.environ["APP_BOOTSTRAP_ADMIN_PASSWORD"] = BOOTSTRAP_PASSWORD
+        connection = connect(self.db_path)
+        migrate(connection)
+        assert server.ensure_bootstrap_admin(connection) is None
+        connection.close()
+
+        class QuietHandler(server.AppHandler):
+            def log_message(self, *args) -> None:
+                pass
+
+        self.httpd = server.ThreadingHTTPServer(("127.0.0.1", 0), QuietHandler)
+        self.port = self.httpd.server_address[1]
+        self.thread = threading.Thread(target=self.httpd.serve_forever, daemon=True)
+        self.thread.start()
+
+        self.admin = Client("127.0.0.1", self.port)
+        status, _, data = self.admin.post_json(
+            "/api/login",
+            {"username": "group-admin", "password": BOOTSTRAP_PASSWORD, "portal": "admin"},
+        )
+        assert status == 200, data
+        status, _, data = self.admin.post_json(
+            "/api/password/change",
+            {"old_password": BOOTSTRAP_PASSWORD, "new_password": ADMIN_PASSWORD},
+        )
+        assert status == 200, data
+
+        self.initial_passwords: dict[str, str] = {}
+        self.company_a = self._create_company("甲公司", "cashier-a")
+        self.company_b = self._create_company("乙公司", "cashier-b")
+        self.company_c = self._create_company("丙公司", "cashier-c")
+        self.cashier_a = self._login_company("cashier-a")
+        self.cashier_b = self._login_company("cashier-b")
+        self.cashier_c = self._login_company("cashier-c")
+
+        self._approve_account(self.company_a, ACCOUNT_A, self.cashier_a)
+        self._approve_account(self.company_b, ACCOUNT_B, self.cashier_b)
+        self._approve_account(self.company_c, ACCOUNT_C, self.cashier_c)
+
+    def tearDown(self) -> None:
+        self.httpd.shutdown()
+        self.httpd.server_close()
+        server.DB_PATH = self._old_db_path
+        server.STORAGE_DIR = self._old_storage
+        os.environ.pop("APP_BOOTSTRAP_ADMIN_PASSWORD", None)
+
+    def _create_company(self, name: str, username: str) -> int:
+        status, _, data = self.admin.post_json(
+            "/api/admin/companies", {"name": name, "username": username}
+        )
+        assert status == 200, data
+        self.initial_passwords[username] = as_json(data)["initial_password"]
+        return as_json(data)["company_id"]
+
+    def _login_company(self, username: str) -> Client:
+        client = Client("127.0.0.1", self.port)
+        initial = self.initial_passwords[username]
+        status, _, data = client.post_json(
+            "/api/login", {"username": username, "password": initial, "portal": "company"}
+        )
+        assert status == 200, data
+        status, _, data = client.post_json(
+            "/api/password/change",
+            {"old_password": initial, "new_password": CASHIER_PASSWORD},
+        )
+        assert status == 200, data
+        return client
+
+    def _approve_account(self, company_id: int, number: str, client: Client) -> int:
+        status, _, data = client.post_json(
+            "/api/company/accounts",
+            {
+                "bank_name": "中信银行",
+                "account_type": "基本户",
+                "account_number": number,
+                "start_date": "2026-01-01",
+            },
+        )
+        assert status == 200, data
+        account_id = as_json(data)["account"]["id"]
+        status, _, data = self.admin.post_json(
+            f"/api/admin/accounts/{account_id}/review",
+            {
+                "decision": "approve",
+                "reason": "测试启用",
+                "effective_from": "2026-01-01",
+            },
+        )
+        assert status == 200, data
+        return account_id
+
+    def _upload_and_confirm(self, client: Client, company_id: int, rows) -> int:
+        content = workbook_bytes(rows)
+        status, _, data = self.admin.post_multipart(
+            "/api/parse", {"company_id": str(company_id)}, "账单.xlsx", content
+        )
+        assert status == 200, data
+        batch_id = as_json(data)["batch_id"]
+        status, _, data = client.get(f"/api/batches/{batch_id}/sheets")
+        names = [s["sheet_name"] for s in as_json(data)["sheets"] if s["outcome"] == "parsed"]
+        status, _, data = client.post_json(
+            f"/api/batches/{batch_id}/confirm", {"sheets": names}
+        )
+        assert status == 200, data
+        return batch_id
+
+    def _lock_single(self, amount: str, at: str = "2026-03-01 10:00:00") -> dict:
+        """A-side only upload → admin locks as intercompany single."""
+        self._upload_and_confirm(
+            self.cashier_a,
+            self.company_a,
+            [outgoing(ACCOUNT_A, ACCOUNT_B, amount, at)],
+        )
+        status, _, data = self.admin.get("/api/admin/transfer-events")
+        self.assertEqual(200, status, data)
+        single = next(
+            e
+            for e in as_json(data)["events"]
+            if e["status"] == "internal_single" and e["amount"] == amount
+        )
+        status, _, data = self.admin.get(f"/api/admin/transfer-events/{single['event_id']}")
+        self.assertEqual(200, status, data)
+        revision = as_json(data)["event"]["revision"]
+        status, _, data = self.admin.post_json(
+            f"/api/admin/transfer-events/{single['event_id']}/decisions",
+            {
+                "action": "assign_participant",
+                "reason": "函证确认",
+                "expected_revision": revision,
+                "request_key": f"lock-{amount}-{at}",
+                "participant": {"role": "payee", "company_id": self.company_b},
+            },
+        )
+        self.assertEqual(200, status, data)
+        return as_json(data)["decision"]
+
+    def _summary(self, client: Client, query: str = "as_of=2026-12-31"):
+        status, _, data = client.get(f"/api/company/intercompany/summary?{query}")
+        return status, as_json(data) if data else {}
+
+    # ------------------------------------------------------------------
+    # Auth / parameter guards
+    # ------------------------------------------------------------------
+
+    def test_requires_company_role(self) -> None:
+        status, payload = self._summary(self.admin)
+        self.assertEqual(403, status, payload)
+
+    def test_rejects_forged_company_id(self) -> None:
+        status, payload = self._summary(
+            self.cashier_a, f"as_of=2026-12-31&company_id={self.company_b}"
+        )
+        self.assertEqual(400, status, payload)
+        self.assertIn("company_id", payload.get("message", ""))
+
+    def test_rejects_own_company_id_param(self) -> None:
+        # Even matching the session company is forbidden.
+        status, payload = self._summary(
+            self.cashier_a, f"as_of=2026-12-31&company_id={self.company_a}"
+        )
+        self.assertEqual(400, status, payload)
+
+    def test_rejects_bad_as_of(self) -> None:
+        status, payload = self._summary(self.cashier_a, "as_of=2026-13-40")
+        self.assertEqual(400, status, payload)
+
+    def test_anonymous_is_unauthorized(self) -> None:
+        anon = Client("127.0.0.1", self.port)
+        status, _, data = anon.get("/api/company/intercompany/summary?as_of=2026-12-31")
+        self.assertIn(status, (401, 403))
+
+    # ------------------------------------------------------------------
+    # Empty / confirmed math / pending isolation
+    # ------------------------------------------------------------------
+
+    def test_empty_window_returns_zeros(self) -> None:
+        status, payload = self._summary(self.cashier_a)
+        self.assertEqual(200, status, payload)
+        self.assertEqual(self.company_a, payload["own_company"]["id"])
+        self.assertFalse(payload["window"]["has_opening"])
+        self.assertIsNone(payload["window"]["opening"])
+        self.assertEqual("0.00", payload["confirmed"]["outflow_total"])
+        self.assertEqual("0.00", payload["confirmed"]["inflow_total"])
+        self.assertEqual("0.00", payload["confirmed"]["net_change"])
+        self.assertEqual(0, payload["pending"]["count"])
+        self.assertEqual([], payload["counterparties"])
+        # Amounts must be strings, never floats.
+        self.assertIsInstance(payload["confirmed"]["net_change"], str)
+        self.assertNotIsInstance(payload["confirmed"]["net_change"], float)
+
+    def test_paired_locked_pending_math_and_isolation(self) -> None:
+        # Paired A→B 100 + B→A 40 → A net outflow 60
+        self._upload_and_confirm(
+            self.cashier_a, self.company_a,
+            [outgoing(ACCOUNT_A, ACCOUNT_B, "100.00", "2026-01-05 10:00:00")],
+        )
+        self._upload_and_confirm(
+            self.cashier_b, self.company_b,
+            [incoming(ACCOUNT_B, ACCOUNT_A, "100.00", "2026-01-05 11:00:00")],
+        )
+        self._upload_and_confirm(
+            self.cashier_b, self.company_b,
+            [outgoing(ACCOUNT_B, ACCOUNT_A, "40.00", "2026-01-10 10:00:00")],
+        )
+        self._upload_and_confirm(
+            self.cashier_a, self.company_a,
+            [incoming(ACCOUNT_A, ACCOUNT_B, "40.00", "2026-01-10 11:00:00")],
+        )
+
+        # Locked single A→B 25 (confirmed)
+        self._lock_single("25.00", "2026-02-01 10:00:00")
+
+        # Pending unilateral A→B 7 (internal_single, not confirmed)
+        self._upload_and_confirm(
+            self.cashier_a, self.company_a,
+            [outgoing(ACCOUNT_A, ACCOUNT_B, "7.00", "2026-02-15 10:00:00")],
+        )
+
+        # B↔C paired 200 — must not appear in A's summary
+        self._upload_and_confirm(
+            self.cashier_b, self.company_b,
+            [outgoing(ACCOUNT_B, ACCOUNT_C, "200.00", "2026-01-20 10:00:00")],
+        )
+        self._upload_and_confirm(
+            self.cashier_c, self.company_c,
+            [incoming(ACCOUNT_C, ACCOUNT_B, "200.00", "2026-01-20 11:00:00")],
+        )
+
+        status, payload = self._summary(self.cashier_a)
+        self.assertEqual(200, status, payload)
+
+        confirmed = payload["confirmed"]
+        self.assertEqual("125.00", confirmed["outflow_total"])  # 100 + 25
+        self.assertEqual(2, confirmed["outflow_count"])
+        self.assertEqual("40.00", confirmed["inflow_total"])
+        self.assertEqual(1, confirmed["inflow_count"])
+        self.assertEqual("85.00", confirmed["net_change"])  # 125 - 40
+        self.assertEqual("receivable", confirmed["net_direction"])
+
+        # Pending tip only — never folded into confirmed totals
+        self.assertEqual(1, payload["pending"]["count"])
+        self.assertEqual("7.00", payload["pending"]["amount_total"])
+
+        # Decimal identity: net = outflow - inflow, no float drift
+        net = Decimal(confirmed["net_change"])
+        self.assertEqual(
+            Decimal(confirmed["outflow_total"]) - Decimal(confirmed["inflow_total"]),
+            net,
+        )
+
+        counterparties = {row["company_id"]: row for row in payload["counterparties"]}
+        self.assertIn(self.company_b, counterparties)
+        self.assertNotIn(self.company_c, counterparties)
+        row_b = counterparties[self.company_b]
+        self.assertEqual("125.00", row_b["confirmed_outflow"])
+        self.assertEqual("40.00", row_b["confirmed_inflow"])
+        self.assertEqual("85.00", row_b["net"])
+        self.assertEqual(1, row_b["pending_count"])
+
+        # B must not see C-only? B sees C; A must not see B's C totals via forgery
+        status_b, payload_b = self._summary(self.cashier_b)
+        self.assertEqual(200, status_b, payload_b)
+        cps_b = {row["company_id"] for row in payload_b["counterparties"]}
+        self.assertIn(self.company_c, cps_b)
+        # A's view still excludes C
+        self.assertNotIn(self.company_c, counterparties)
+
+        # Same event counted once: eligible event count equals outflow+inflow counts
+        self.assertEqual(
+            confirmed["outflow_count"] + confirmed["inflow_count"],
+            3,
+        )
+
+    def test_company_b_cannot_see_a_only_pending(self) -> None:
+        self._upload_and_confirm(
+            self.cashier_a, self.company_a,
+            [outgoing(ACCOUNT_A, ACCOUNT_B, "9.00", "2026-04-01 10:00:00")],
+        )
+        status_a, payload_a = self._summary(self.cashier_a)
+        self.assertEqual(200, status_a, payload_a)
+        self.assertEqual(1, payload_a["pending"]["count"])
+
+        status_c, payload_c = self._summary(self.cashier_c)
+        self.assertEqual(200, status_c, payload_c)
+        self.assertEqual(0, payload_c["pending"]["count"])
+        self.assertEqual("0.00", payload_c["confirmed"]["outflow_total"])
+        self.assertEqual([], payload_c["counterparties"])
+
+
+if __name__ == "__main__":
+    unittest.main()

tests/test_company_transfers_page.py

@@ -0,0 +1,138 @@
+"""HEL-177: 公司端转账往来页面（方案 A）结构与接口契约。"""
+
+from __future__ import annotations
+
+import re
+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 TransfersPageSourceContractTests(unittest.TestCase):
+    def test_company_html_has_nav_overview_and_layers(self) -> None:
+        html = (WEB / "company.html").read_text(encoding="utf-8")
+        self.assertIn('data-view="transfers"', html)
+        self.assertIn("转账往来", html)
+        self.assertIn('id="workspaceTransfersCard"', html)
+        self.assertIn("转账往来概览", html)
+        self.assertIn('data-page="transfers"', html)
+        self.assertIn('id="transfersOverviewLayer"', html)
+        self.assertIn('id="transfersDetailLayer"', html)
+        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=12", 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"')
+        reconcile = html.index('data-view="reconcile"')
+        self.assertLess(flows, transfers)
+        self.assertLess(transfers, reconcile)
+
+    def test_app_js_wires_real_apis_no_demo_totals(self) -> None:
+        js = (WEB / "app.js").read_text(encoding="utf-8")
+        self.assertIn('transfers: "转账往来"', js)
+        self.assertIn("/api/company/intercompany/summary", js)
+        self.assertIn("/api/company/intercompany/events", js)
+        self.assertIn("/api/company/intercompany/export.csv", js)
+        self.assertIn("/api/company/transfer-events/", js)
+        self.assertIn("function loadTransfersSummary", js)
+        self.assertIn("function openTransfersDetail", js)
+        self.assertIn("function openTransferEvidence", js)
+        self.assertIn("function initTransfers", js)
+        self.assertIn("initTransfers()", js)
+        self.assertIn("期间净变动", js)
+        self.assertIn("has_opening", 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"')
+
+    def test_design_system_scopes_info_to_transfers_module(self) -> None:
+        css = (WEB / "design-system.css").read_text(encoding="utf-8")
+        self.assertIn('a[data-view="transfers"].active', css)
+        self.assertIn("var(--info-soft)", css)
+        self.assertIn('[data-page="transfers"] .btn-primary', css)
+        self.assertIn(".xfer-split", css)
+        self.assertIn(".xfer-split-pane.confirmed", css)
+        self.assertIn(".xfer-split-pane.pending", css)
+        # 无新色硬编码
+        self.assertNotRegex(css, r"\.xfer-split[^\{]*\{[^}]*#[0-9a-fA-F]{3,8}")
+
+
+class TransfersDetailObservationContractTests(unittest.TestCase):
+    def test_server_exposes_batch_fields_on_observations(self) -> None:
+        server = (ROOT / "server.py").read_text(encoding="utf-8")
+        self.assertIn("import_batch_id", server)
+        self.assertIn("original_filename", server)
+        self.assertIn("counterparty_account_masked", server)
+
+
+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 TransfersPageLayoutSmokeTests(unittest.TestCase):
+    """静态壳：360 / 820 / 1440 无横向溢出。"""
+
+    @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_transfers_shell_no_horizontal_overflow(self) -> None:
+        html = (WEB / "company.html").read_text(encoding="utf-8")
+        with sync_playwright() as p:
+            browser = p.chromium.launch()
+            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=12"', 'src=""'),
+                    base_url=self.base,
+                )
+                page.evaluate(
+                    """() => {
+                      document.querySelectorAll('.app-view').forEach((el) => {
+                        el.classList.toggle('is-active', el.dataset.page === 'transfers');
+                      });
+                      const data = document.getElementById('transfersData');
+                      const loading = document.getElementById('transfersLoading');
+                      if (loading) loading.hidden = true;
+                      if (data) data.hidden = false;
+                    }"""
+                )
+                overflow = page.evaluate(
+                    "() => document.documentElement.scrollWidth > document.documentElement.clientWidth + 1"
+                )
+                self.assertFalse(overflow, f"{width}px 出现横向溢出")
+            browser.close()
+
+
+if __name__ == "__main__":
+    unittest.main()

web/app.js

@@ -4,7 +4,7 @@ const $$ = (selector, scope = document) => [...scope.querySelectorAll(selector)]
 const portal = document.body.dataset.portal || "entry";
 const viewNames = portal === "admin"
   ? { dashboard: "管理总览", pair: "往来查询", audit: "审核中心", flows: "流水管理", companies: "公司与账号", settings: "结账与期初", reminders: "提醒管理" }
-  : { workspace: "工作台", upload: "流水导入", manual: "手工记录", flows: "流水管理", reconcile: "往来确认", accounts: "银行账户", notifications: "通知" };
+  : { workspace: "工作台", upload: "流水导入", manual: "手工记录", flows: "流水管理", transfers: "转账往来", reconcile: "往来确认", accounts: "银行账户", notifications: "通知" };
 
 const storageKeys = {
   manual: "ledger-demo-manual-records",
@@ -177,11 +177,27 @@ function showView(view) {
     else item.removeAttribute("aria-current");
   });
   const title = $("#currentViewName");
-  if (title) title.textContent = viewNames[view];
+  if (title) {
+    if (view === "transfers" && state.transfersDetail?.company_name) {
+      title.textContent = `转账往来 / ${state.transfersDetail.company_name}`;
+    } else {
+      title.textContent = viewNames[view];
+    }
+  }
   closeNavigation({ restoreFocus: navigationWasOpen });
   const activeView = $(`.app-view[data-page="${view}"]`);
   requestAnimationFrame(() => animateView(activeView));
   window.scrollTo({ top: 0, behavior: motionQuery.matches ? "auto" : "smooth" });
+  if (portal === "company" && view === "transfers") {
+    if (state.transfersKeepDetail && state.transfersDetail?.company_id) {
+      showTransfersDetailLayer();
+    } else {
+      state.transfersDetail = null;
+      showTransfersOverviewLayer();
+      loadTransfersSummary();
+    }
+  }
+  state.transfersKeepDetail = false;
 }
 
 // 原型占位，非本司真待办/真断档数据：detailContent 仅用于演示总览/工作台事项
@@ -2934,6 +2950,550 @@ function openAccountDetail(account) {
   $("#modal-account-detail")?.classList.add("open");
 }
 
+function yuanToWan(value) {
+  const n = Number(value);
+  if (!Number.isFinite(n)) return null;
+  return n / 10000;
+}
+
+function formatWan(value, { signed = false } = {}) {
+  const wan = yuanToWan(value);
+  if (wan === null) return "—";
+  const abs = Math.abs(wan).toLocaleString("zh-CN", { minimumFractionDigits: 2, maximumFractionDigits: 2 });
+  if (!signed) return `${abs}<span class="unit">万元</span>`;
+  const sign = wan > 0 ? "+" : wan < 0 ? "−" : "";
+  return `${sign}${abs}<span class="unit">万元</span>`;
+}
+
+function formatWanText(value, { signed = false } = {}) {
+  const wan = yuanToWan(value);
+  if (wan === null) return "—";
+  const abs = Math.abs(wan).toLocaleString("zh-CN", { minimumFractionDigits: 2, maximumFractionDigits: 2 });
+  if (!signed) return `${abs} 万元`;
+  const sign = wan > 0 ? "+" : wan < 0 ? "−" : "";
+  return `${sign}${abs} 万元`;
+}
+
+function netDirectionMeta(netValue, netDirection) {
+  const wan = yuanToWan(netValue);
+  if (wan === null || wan === 0 || !netDirection) {
+    return { label: "持平", className: "flat", signedClass: "" };
+  }
+  if (netDirection === "receivable" || wan > 0) {
+    return { label: "应收", className: "recv", signedClass: "pos" };
+  }
+  return { label: "应付", className: "pay", signedClass: "neg" };
+}
+
+function netLabelForWindow(windowInfo) {
+  return windowInfo?.has_opening ? "期末净往来" : "期间净变动";
+}
+
+function showTransfersOverviewLayer() {
+  const overview = $("#transfersOverviewLayer");
+  const detail = $("#transfersDetailLayer");
+  if (overview) overview.hidden = false;
+  if (detail) detail.hidden = true;
+}
+
+function showTransfersDetailLayer() {
+  const overview = $("#transfersOverviewLayer");
+  const detail = $("#transfersDetailLayer");
+  if (overview) overview.hidden = true;
+  if (detail) detail.hidden = false;
+}
+
+function setTransfersUiState(mode) {
+  ["transfersLoading", "transfersError", "transfersEmpty", "transfersData"].forEach((id) => {
+    const el = $(`#${id}`);
+    if (el) el.hidden = id !== mode;
+  });
+}
+
+function applyTransfersNavBadge(pendingCount) {
+  const badge = $("#transfersNavBadge") || $('.side-nav a[data-view="transfers"] .nav-badge');
+  if (!badge) return;
+  const n = Number(pendingCount) || 0;
+  badge.textContent = String(n);
+  badge.hidden = n <= 0;
+  if (n <= 0) badge.setAttribute("hidden", "");
+  else badge.removeAttribute("hidden");
+}
+
+function renderWorkspaceTransfersCard(summary) {
+  const sub = $("#workspaceTransfersSub");
+  if (!sub || !summary) return;
+  const win = summary.window || {};
+  const confirmed = summary.confirmed || {};
+  const pending = summary.pending || {};
+  const netMeta = netDirectionMeta(confirmed.net_change, confirmed.net_direction);
+  sub.textContent = `${win.start || "—"} 至 ${win.end || "—"} · 集团内公司间 · 单位：万元`;
+  const inflow = $("#wsTfIn");
+  const outflow = $("#wsTfOut");
+  const net = $("#wsTfNet");
+  const pendingEl = $("#wsTfPending");
+  const netLabel = $("#wsTfNetLabel");
+  if (inflow) inflow.innerHTML = formatWan(confirmed.inflow_total, { signed: true });
+  if (outflow) {
+    outflow.innerHTML = formatWan(
+      confirmed.outflow_total != null ? -Math.abs(Number(confirmed.outflow_total)) : null,
+      { signed: true },
+    );
+    // formatWan with negative value already adds −; ensure unit
+    if (confirmed.outflow_total != null) {
+      const wan = yuanToWan(confirmed.outflow_total);
+      const abs = Math.abs(wan).toLocaleString("zh-CN", { minimumFractionDigits: 2, maximumFractionDigits: 2 });
+      outflow.innerHTML = `−${abs}<span class="unit">万元</span>`;
+    }
+  }
+  if (netLabel) netLabel.textContent = `${netLabelForWindow(win)}${netMeta.label !== "持平" ? ` · ${netMeta.label}` : ""}`;
+  if (net) {
+    net.className = `ms-value ${netMeta.signedClass}`.trim();
+    net.innerHTML = formatWan(confirmed.net_change, { signed: true });
+  }
+  if (pendingEl) {
+    const pCount = Number(pending.count) || 0;
+    pendingEl.innerHTML = pCount
+      ? `${formatWan(pending.amount_total)}<span class="unit"> · ${pCount} 笔</span>`
+      : `0.00<span class="unit">万元 · 0 笔</span>`;
+  }
+}
+
+async function loadTransfersSummary({ asOf } = {}) {
+  if (!$("#transfersOverviewLayer")) return null;
+  setTransfersUiState("transfersLoading");
+  const params = new URLSearchParams();
+  if (asOf) params.set("as_of", asOf);
+  const qs = params.toString();
+  const response = await fetch(`/api/company/intercompany/summary${qs ? `?${qs}` : ""}`).catch(() => null);
+  if (response?.status === 401 || response?.status === 403) {
+    window.location.href = "index.html";
+    return null;
+  }
+  const result = await response?.json().catch(() => null);
+  if (!response?.ok || !result || result.status !== "ok") {
+    setTransfersUiState("transfersError");
+    const body = $("#transfersErrorBody");
+    if (body) body.textContent = result?.message || "服务器连接异常。为避免误读，本页不展示任何金额。";
+    return null;
+  }
+  state.transfersSummary = result;
+  applyTransfersNavBadge(result.pending?.count);
+  renderWorkspaceTransfersCard(result);
+  renderTransfersOverview(result);
+  return result;
+}
+
+function renderTransfersOverview(summary) {
+  const win = summary.window || {};
+  const confirmed = summary.confirmed || {};
+  const pending = summary.pending || {};
+  const cps = Array.isArray(summary.counterparties) ? summary.counterparties : [];
+  const ownName = summary.own_company?.name || "本公司";
+  const pageSub = $("#transfersPageSub");
+  if (pageSub) {
+    pageSub.textContent = `${ownName} · 统计区间 ${win.start || "—"} 至 ${win.end || "—"}，仅含集团内公司间转账（HEL-169 口径）。单位：万元。`;
+  }
+
+  const goConfirm = $("#transfersGoConfirm");
+  const pCount = Number(pending.count) || 0;
+  if (goConfirm) {
+    goConfirm.hidden = pCount <= 0;
+    goConfirm.textContent = pCount ? `去确认待确认 ${pCount} 笔` : "去确认待确认";
+  }
+
+  const hasAny = cps.length > 0 || Number(confirmed.outflow_count || 0) > 0 || Number(confirmed.inflow_count || 0) > 0 || pCount > 0;
+  if (!hasAny) {
+    setTransfersUiState("transfersEmpty");
+    const emptyStats = $("#transfersEmptyStats");
+    if (emptyStats) {
+      emptyStats.innerHTML = `
+        <div class="card stat-card"><div class="stat-label">往来公司数</div><div class="stat-value">0<span class="unit">家</span></div><div class="stat-foot">${win.start || "—"} ~ ${win.end || "—"}</div></div>
+        <div class="card stat-card"><div class="stat-label">本期转入 · 流入</div><div class="stat-value">0.00<span class="unit">万元</span></div></div>
+        <div class="card stat-card"><div class="stat-label">本期转出 · 流出</div><div class="stat-value">0.00<span class="unit">万元</span></div></div>
+        <div class="card stat-card"><div class="stat-label">${netLabelForWindow(win)}</div><div class="stat-value">0.00<span class="unit">万元</span></div></div>`;
+    }
+    return;
+  }
+
+  setTransfersUiState("transfersData");
+  const companies = $("#tfStatCompanies");
+  const inflow = $("#tfStatIn");
+  const outflow = $("#tfStatOut");
+  const net = $("#tfStatNet");
+  const netTitle = $("#tfStatNetTitle");
+  const netFoot = $("#tfStatNetFoot");
+  const netMeta = netDirectionMeta(confirmed.net_change, confirmed.net_direction);
+  if (companies) companies.innerHTML = `${cps.length}<span class="unit">家</span>`;
+  if (inflow) inflow.innerHTML = formatWan(confirmed.inflow_total, { signed: true });
+  if (outflow) {
+    const wan = yuanToWan(confirmed.outflow_total);
+    const abs = wan === null ? "—" : Math.abs(wan).toLocaleString("zh-CN", { minimumFractionDigits: 2, maximumFractionDigits: 2 });
+    outflow.innerHTML = wan === null ? "—" : `−${abs}<span class="unit">万元</span>`;
+  }
+  if (netTitle) netTitle.textContent = netLabelForWindow(win);
+  if (net) {
+    const tag = netMeta.label !== "持平"
+      ? ` <span class="xfer-dir-tag ${netMeta.className}">${netMeta.label}</span>`
+      : "";
+    net.innerHTML = `${formatWan(confirmed.net_change, { signed: true })}${tag}`;
+  }
+  if (netFoot) {
+    netFoot.textContent = win.has_opening
+      ? "期末 = 期初 + 已确认转出 − 已确认转入"
+      : "起算日未就绪 · 展示期间净变动（转出 − 转入），不得当作期末余额";
+  }
+
+  const confirmedCount = (Number(confirmed.outflow_count) || 0) + (Number(confirmed.inflow_count) || 0);
+  const tfConfirmedCount = $("#tfConfirmedCount");
+  const tfConfirmedNet = $("#tfConfirmedNet");
+  const tfPendingCount = $("#tfPendingCount");
+  const tfPendingAmount = $("#tfPendingAmount");
+  if (tfConfirmedCount) tfConfirmedCount.textContent = `${confirmedCount} 笔`;
+  if (tfConfirmedNet) tfConfirmedNet.innerHTML = formatWan(confirmed.net_change, { signed: true });
+  if (tfPendingCount) tfPendingCount.textContent = `${pCount} 笔`;
+  if (tfPendingAmount) tfPendingAmount.innerHTML = formatWan(pending.amount_total || 0);
+
+  const tbody = $("#transfersCpBody");
+  const tfoot = $("#transfersCpFoot");
+  if (!tbody) return;
+  if (!cps.length) {
+    tbody.innerHTML = `<tr><td colspan="7"><div class="empty" style="border:0;padding:24px 0;"><div class="e-title">暂无对方公司汇总</div></div></td></tr>`;
+    if (tfoot) tfoot.innerHTML = "";
+    return;
+  }
+  tbody.innerHTML = cps.map((cp) => {
+    const meta = netDirectionMeta(cp.net, Number(cp.net) > 0 ? "receivable" : Number(cp.net) < 0 ? "payable" : null);
+    const pendingN = Number(cp.pending_count) || 0;
+    const pendingPill = pendingN
+      ? `<span class="pill pill-warn">${pendingN} 笔待确认</span>`
+      : `<span class="pill pill-success">全部已确认</span>`;
+    const last = cp.last_effective_at ? String(cp.last_effective_at).slice(0, 10) : "—";
+    const inWan = yuanToWan(cp.confirmed_inflow);
+    const outWan = yuanToWan(cp.confirmed_outflow);
+    const netWan = yuanToWan(cp.net);
+    const fmtAbs = (wan) => wan === null ? "—" : Math.abs(wan).toLocaleString("zh-CN", { minimumFractionDigits: 2, maximumFractionDigits: 2 });
+    const inText = inWan === null ? "—" : `+${fmtAbs(inWan)}`;
+    const outText = outWan === null ? "—" : `−${fmtAbs(outWan)}`;
+    const netText = netWan === null ? "—" : `${netWan > 0 ? "+" : netWan < 0 ? "−" : ""}${fmtAbs(netWan)}`;
+    return `<tr class="clickable" data-cp-id="${cp.company_id}" data-cp-name="${String(cp.company_name || "").replace(/"/g, "&quot;")}">
+      <td class="cell-main">${cp.company_name || "—"}</td>
+      <td class="num-col amt-in">${inText}</td>
+      <td class="num-col amt-out">${outText}</td>
+      <td class="num-col">${netText}</td>
+      <td><span class="xfer-dir-tag ${meta.className}">${meta.label}</span></td>
+      <td>${pendingPill}</td>
+      <td class="num">${last}</td>
+    </tr>`;
+  }).join("");
+
+  if (tfoot) {
+    const totalPending = cps.reduce((s, cp) => s + (Number(cp.pending_count) || 0), 0);
+    const inWan = yuanToWan(confirmed.inflow_total);
+    const outWan = yuanToWan(confirmed.outflow_total);
+    const netWan = yuanToWan(confirmed.net_change);
+    const fmtAbs = (wan) => wan === null ? "—" : Math.abs(wan).toLocaleString("zh-CN", { minimumFractionDigits: 2, maximumFractionDigits: 2 });
+    tfoot.innerHTML = `<tr>
+      <td>合计</td>
+      <td class="num-col amt-in">${inWan === null ? "—" : `+${fmtAbs(inWan)}`}</td>
+      <td class="num-col amt-out">${outWan === null ? "—" : `−${fmtAbs(outWan)}`}</td>
+      <td class="num-col">${netWan === null ? "—" : `${netWan > 0 ? "+" : netWan < 0 ? "−" : ""}${fmtAbs(netWan)}`}</td>
+      <td><span class="xfer-dir-tag ${netMeta.className}">${netMeta.label}</span></td>
+      <td>${totalPending ? `<span class="pill pill-warn">${totalPending} 笔待确认</span>` : `<span class="pill pill-success">全部已确认</span>`}</td>
+      <td></td>
+    </tr>`;
+  }
+}
+
+function transfersEventQueryParams({ includeCursor = false } = {}) {
+  const detail = state.transfersDetail || {};
+  const filters = detail.filters || {};
+  const params = new URLSearchParams();
+  if (detail.company_id) params.set("counterparty_id", String(detail.company_id));
+  if (filters.from) params.set("from", filters.from);
+  if (filters.to) params.set("to", filters.to);
+  if (filters.direction) params.set("direction", filters.direction);
+  if (filters.state) params.set("state", filters.state);
+  params.set("limit", "50");
+  if (includeCursor && detail.nextCursor) params.set("cursor", detail.nextCursor);
+  return params;
+}
+
+async function openTransfersDetail(companyId, companyName, { keepFilters = false } = {}) {
+  const summary = state.transfersSummary;
+  const win = summary?.window || {};
+  const existing = state.transfersDetail;
+  const filters = keepFilters && existing?.filters
+    ? { ...existing.filters }
+    : {
+      from: win.start || "",
+      to: win.end || "",
+      direction: "",
+      state: "",
+    };
+  state.transfersDetail = {
+    company_id: Number(companyId),
+    company_name: companyName || "对方公司",
+    filters,
+    nextCursor: null,
+    events: [],
+  };
+  state.transfersKeepDetail = true;
+  showTransfersDetailLayer();
+  const title = $("#currentViewName");
+  if (title) title.textContent = `转账往来 / ${state.transfersDetail.company_name}`;
+  $("#transfersDetailTitle").textContent = state.transfersDetail.company_name;
+  $("#tfFilterFrom").value = filters.from || "";
+  $("#tfFilterTo").value = filters.to || "";
+  $("#tfFilterDirection").value = filters.direction || "";
+  $("#tfFilterState").value = filters.state || "";
+
+  const cp = (summary?.counterparties || []).find((c) => Number(c.company_id) === Number(companyId));
+  const pendingN = Number(cp?.pending_count) || 0;
+  $("#tfDetailCount").innerHTML = `—`;
+  $("#tfDetailCountFoot").textContent = pendingN ? `其中待确认 ${pendingN} 笔（汇总）` : "按筛选加载明细";
+  if (cp) {
+    $("#tfDetailIn").innerHTML = formatWan(cp.confirmed_inflow, { signed: true });
+    const wan = yuanToWan(cp.confirmed_outflow);
+    $("#tfDetailOut").innerHTML = wan === null
+      ? "—"
+      : `−${Math.abs(wan).toLocaleString("zh-CN", { minimumFractionDigits: 2, maximumFractionDigits: 2 })}<span class="unit">万元</span>`;
+  }
+  if (state.currentView !== "transfers") {
+    state.transfersKeepDetail = true;
+    showView("transfers");
+  }
+  await loadTransfersEvents({ reset: true });
+}
+
+async function loadTransfersEvents({ reset = false } = {}) {
+  if (!state.transfersDetail?.company_id) return;
+  const tbody = $("#transfersEventBody");
+  const empty = $("#transfersEventEmpty");
+  const foot = $("#transfersEventFoot");
+  const moreBtn = $("#transfersLoadMore");
+  if (reset) {
+    state.transfersDetail.nextCursor = null;
+    state.transfersDetail.events = [];
+    if (tbody) showTableLoading(tbody, 6);
+    if (empty) empty.hidden = true;
+    if (moreBtn) moreBtn.hidden = true;
+  }
+  const params = transfersEventQueryParams({ includeCursor: !reset && !!state.transfersDetail.nextCursor });
+  // Always need a distinguishing filter so HEL-176 path is used (counterparty_id is enough)
+  const response = await fetch(`/api/company/intercompany/events?${params}`).catch(() => null);
+  if (response?.status === 401 || response?.status === 403) {
+    window.location.href = "index.html";
+    return;
+  }
+  const result = await response?.json().catch(() => null);
+  if (!response?.ok || !result || result.status !== "ok") {
+    if (tbody) showTableError(tbody, 6);
+    showToast("明细加载失败", result?.message || "请稍后重试", "danger");
+    return;
+  }
+  const events = Array.isArray(result.events) ? result.events : [];
+  if (reset) state.transfersDetail.events = events;
+  else state.transfersDetail.events = [...(state.transfersDetail.events || []), ...events];
+  state.transfersDetail.nextCursor = result.next_cursor || null;
+  state.transfersDetail.hasMore = !!result.has_more;
+  renderTransfersEvents();
+  if (foot) foot.textContent = `已加载 ${state.transfersDetail.events.length} 笔${result.has_more ? " · 还有更多" : ""}`;
+  if (moreBtn) moreBtn.hidden = !result.has_more;
+  $("#tfDetailCount").innerHTML = `${state.transfersDetail.events.length}${result.has_more ? "+" : ""}<span class="unit">笔</span>`;
+}
+
+function transfersStateLabel(event) {
+  if (event.state === "confirmed") {
+    if (event.pairing === "paired") return { pill: "pill-success", text: "已确认 · 双边" };
+    if (event.locked) return { pill: "pill-success", text: "已确认 · 单边锁定" };
+    return { pill: "pill-success", text: "已确认" };
+  }
+  return { pill: "pill-warn", text: "待确认" };
+}
+
+function renderTransfersEvents() {
+  const tbody = $("#transfersEventBody");
+  const empty = $("#transfersEventEmpty");
+  if (!tbody) return;
+  const events = state.transfersDetail?.events || [];
+  if (!events.length) {
+    tbody.innerHTML = "";
+    if (empty) empty.hidden = false;
+    return;
+  }
+  if (empty) empty.hidden = true;
+  tbody.innerHTML = events.map((ev) => {
+    const dir = ev.direction === "out" ? "转出" : ev.direction === "in" ? "转入" : "—";
+    const dirClass = ev.direction === "out" ? "amt-out" : ev.direction === "in" ? "amt-in" : "";
+    const wan = yuanToWan(ev.amount);
+    const amt = wan === null
+      ? "—"
+      : `${ev.direction === "out" ? "−" : "+"}${Math.abs(wan).toLocaleString("zh-CN", { minimumFractionDigits: 2, maximumFractionDigits: 2 })}`;
+    const st = transfersStateLabel(ev);
+    const date = String(ev.effective_at || "").slice(0, 10) || "—";
+    const pendingClass = ev.state === "pending" ? " is-pending" : "";
+    return `<tr class="${pendingClass.trim()}" data-event-id="${ev.event_id}">
+      <td class="num">${date}</td>
+      <td class="wrap">${ev.summary || "—"}</td>
+      <td>${dir}${ev.direction === "in" ? " ↓" : ev.direction === "out" ? " ↑" : ""}</td>
+      <td class="num-col ${dirClass}">${amt}</td>
+      <td><span class="pill ${st.pill}">${st.text}</span></td>
+      <td><button type="button" class="btn btn-sm" data-transfer-evidence="${ev.event_id}">原始流水</button></td>
+    </tr>`;
+  }).join("");
+}
+
+async function openTransferEvidence(eventId) {
+  const drawer = $("#transferEvidenceDrawer");
+  if (!drawer) return;
+  $("#tfEvTitle").textContent = "加载中…";
+  $("#tfEvDesc").textContent = "";
+  $("#tfEvFields").replaceChildren();
+  drawer.classList.add("is-open");
+  drawer.setAttribute("aria-hidden", "false");
+  const response = await fetch(`/api/company/transfer-events/${eventId}`).catch(() => null);
+  if (response?.status === 401 || response?.status === 403) {
+    window.location.href = "index.html";
+    return;
+  }
+  const result = await response?.json().catch(() => null);
+  if (!response?.ok || !result || result.status !== "ok") {
+    $("#tfEvTitle").textContent = "无法打开原始流水";
+    $("#tfEvDesc").textContent = result?.message || "事件不存在或无权查看";
+    return;
+  }
+  const event = result.event || {};
+  const obs = Array.isArray(event.observations) ? event.observations[0] : null;
+  const cp = event.counterparty || {};
+  $("#tfEvTag").className = "pill pill-info";
+  $("#tfEvTag").textContent = "银行原始流水 · 只读";
+  $("#tfEvTitle").textContent = obs?.reference || `事件 #${event.event_id}`;
+  $("#tfEvDesc").textContent = obs?.import_batch_id
+    ? `导入批次 IMP-${String(obs.import_batch_id).padStart(6, "0")}${obs.original_filename ? ` · ${obs.original_filename}` : ""}`
+    : "本方银行流水原文";
+  const income = obs?.income != null && Number(obs.income) !== 0;
+  const amountText = obs
+    ? `${Number(income ? obs.income : obs.expense).toLocaleString("zh-CN", { minimumFractionDigits: 2, maximumFractionDigits: 2 })} 元（${income ? "收 / 转入" : "付 / 转出"}）`
+    : `${event.amount || "—"} ${event.currency || "CNY"}`;
+  const fields = [
+    ["本方账户", obs?.own_account_masked || "—"],
+    ["交易时间", obs?.transaction_at || event.effective_at || "—"],
+    ["方向", income ? "收入（转入）" : "支出（转出）"],
+    ["金额", amountText],
+    ["对方户名", obs?.counterparty_name || cp.company_name || "—"],
+    ["对方账号", obs?.counterparty_account_masked || cp.account_number_masked || "—"],
+    ["工作表", obs?.sheet_name || "—"],
+    ["原始文件行号", obs?.source_row != null ? String(obs.source_row) : "—"],
+    ["摘要", obs?.summary || event.reason || "—"],
+    ["确认状态", event.pairing === "paired" ? "已确认 · 双边一致" : event.status || "—"],
+  ];
+  const dl = $("#tfEvFields");
+  dl.replaceChildren(...fields.flatMap(([label, value]) => {
+    const dt = document.createElement("dt");
+    dt.textContent = label;
+    const dd = document.createElement("dd");
+    dd.className = "num";
+    dd.textContent = value;
+    return [dt, dd];
+  }));
+  $("[data-close-transfer-evidence]", drawer)?.focus();
+}
+
+function closeTransferEvidence({ restoreFocus = true } = {}) {
+  const drawer = $("#transferEvidenceDrawer");
+  if (!drawer) return;
+  drawer.classList.remove("is-open");
+  drawer.setAttribute("aria-hidden", "true");
+}
+
+function buildTransfersExportUrl() {
+  const detail = state.transfersDetail;
+  const summary = state.transfersSummary;
+  const params = new URLSearchParams();
+  if (detail?.company_id) {
+    params.set("counterparty_id", String(detail.company_id));
+    const f = detail.filters || {};
+    if (f.from) params.set("from", f.from);
+    if (f.to) params.set("to", f.to);
+    if (f.direction) params.set("direction", f.direction);
+  } else if (summary?.window) {
+    if (summary.window.start) params.set("from", summary.window.start);
+    if (summary.window.end) params.set("to", summary.window.end);
+  }
+  const qs = params.toString();
+  return `/api/company/intercompany/export.csv${qs ? `?${qs}` : ""}`;
+}
+
+function initTransfers() {
+  if (!$("[data-page='transfers']")) return;
+
+  $("#transfersRetryBtn")?.addEventListener("click", () => loadTransfersSummary());
+  $("#transfersExportBtn")?.addEventListener("click", () => {
+    window.location.href = buildTransfersExportUrl();
+  });
+  $("#transfersDetailExportBtn")?.addEventListener("click", () => {
+    window.location.href = buildTransfersExportUrl();
+  });
+  $("#transfersBackBtn")?.addEventListener("click", () => {
+    state.transfersDetail = null;
+    showTransfersOverviewLayer();
+    const title = $("#currentViewName");
+    if (title) title.textContent = "转账往来";
+    if (!state.transfersSummary) loadTransfersSummary();
+    else renderTransfersOverview(state.transfersSummary);
+  });
+  $("#transfersCpBody")?.addEventListener("click", (event) => {
+    const row = event.target.closest("tr[data-cp-id]");
+    if (!row) return;
+    openTransfersDetail(row.dataset.cpId, row.dataset.cpName);
+  });
+  $("#transfersFilterForm")?.addEventListener("submit", (event) => {
+    event.preventDefault();
+    if (!state.transfersDetail) return;
+    state.transfersDetail.filters = {
+      from: $("#tfFilterFrom")?.value || "",
+      to: $("#tfFilterTo")?.value || "",
+      direction: $("#tfFilterDirection")?.value || "",
+      state: $("#tfFilterState")?.value || "",
+    };
+    loadTransfersEvents({ reset: true });
+  });
+  const clearFilters = () => {
+    if (!state.transfersDetail) return;
+    const win = state.transfersSummary?.window || {};
+    state.transfersDetail.filters = {
+      from: win.start || "",
+      to: win.end || "",
+      direction: "",
+      state: "",
+    };
+    $("#tfFilterFrom").value = state.transfersDetail.filters.from;
+    $("#tfFilterTo").value = state.transfersDetail.filters.to;
+    $("#tfFilterDirection").value = "";
+    $("#tfFilterState").value = "";
+    loadTransfersEvents({ reset: true });
+  };
+  $("#tfFilterReset")?.addEventListener("click", clearFilters);
+  $("#tfEmptyClear")?.addEventListener("click", clearFilters);
+  $("#transfersLoadMore")?.addEventListener("click", () => loadTransfersEvents({ reset: false }));
+  $("#transfersEventBody")?.addEventListener("click", (event) => {
+    const btn = event.target.closest("[data-transfer-evidence]");
+    if (!btn) return;
+    openTransferEvidence(btn.dataset.transferEvidence);
+  });
+  $$("[data-close-transfer-evidence]").forEach((btn) => btn.addEventListener("click", () => closeTransferEvidence()));
+  document.addEventListener("keydown", (event) => {
+    if (event.key === "Escape" && $("#transferEvidenceDrawer")?.classList.contains("is-open")) {
+      event.stopPropagation();
+      closeTransferEvidence();
+    }
+  });
+
+  // 工作台概览与角标：与页面共用 summary
+  loadTransfersSummary();
+}
+
 function initCompany() {
   renderCompanyManualRecords();
   loadCompanyAccounts();
@@ -3071,6 +3631,9 @@ function initCompany() {
     showToast("手工记录已撤回", "该记录已从审核队列中移除，需重新登记提交", "success");
   });
 
+  // ── 转账往来（方案 A）──
+  initTransfers();
+
   // ── 往来确认 + 工作台权威待办 ──
   initReconcile();
   (async () => {

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=5" />
+    <link rel="stylesheet" href="design-system.css?v=6" />
   </head>
   <body data-portal="company">
     <a class="skip-link" href="#main-content">跳到主要内容</a>
@@ -22,6 +22,7 @@
           <a data-view="upload" href="#upload"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M12 16V4m0 0l-4 4m4-4l4 4"/><path d="M4 15v3a2 2 0 0 0 2 2h12a2 2 0 0 0 2-2v-3"/></svg><span class="nav-label">流水导入</span></a>
           <a data-view="manual" href="#manual"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M12 20h9"/><path d="M16.5 3.5a2.1 2.1 0 0 1 3 3L7 19l-4 1 1-4L16.5 3.5z"/></svg><span class="nav-label">手工记录</span></a>
           <a data-view="flows" href="#flows"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M4 6h16M4 12h16M4 18h10"/></svg><span class="nav-label">流水管理</span></a>
+          <a data-view="transfers" href="#transfers"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M7 7h13v3l-4-2.5L20 5V8"/><path d="M17 17H4v-3l4 2.5L4 19v-3"/><rect x="3" y="3" width="18" height="18" rx="2"/></svg><span class="nav-label">转账往来</span><span class="nav-badge" id="transfersNavBadge" hidden>0</span></a>
           <a data-view="reconcile" href="#reconcile"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M9 11.5l2 2 4-4.5"/><rect x="4" y="3" width="16" height="18" rx="2"/></svg><span class="nav-label">往来确认</span><span class="nav-badge">5</span></a>
           <div class="nav-group">账户与消息</div>
           <a data-view="accounts" href="#accounts"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><rect x="3" y="5" width="18" height="14" rx="2"/><path d="M3 10h18"/></svg><span class="nav-label">银行账户</span></a>
@@ -141,29 +142,29 @@
               </div>
 
               <div class="stack">
-                <div class="card">
+                <div class="card" id="workspaceTransfersCard">
                   <div class="card-head">
-                    <span class="card-title">本公司往来合计<span class="sub">2026-01-01 至 2026-08-20 · 与管理端口径一致 · 单位：万元</span></span>
+                    <span class="card-title">转账往来概览<span class="sub" id="workspaceTransfersSub">加载中…</span></span>
                   </div>
-                  <div class="mini-stats">
+                  <div class="mini-stats" id="workspaceTransfersStats">
                     <div class="mini-stat">
-                      <div class="ms-label">借方合计</div>
+                      <div class="ms-label">转入合计</div>
-                      <div class="ms-value">18,420.50<span class="unit">万元</span></div>
+                      <div class="ms-value pos" id="wsTfIn">—</div>
                     </div>
                     <div class="mini-stat">
-                      <div class="ms-label">贷方合计</div>
+                      <div class="ms-label">转出合计</div>
-                      <div class="ms-value">12,386.00<span class="unit">万元</span></div>
+                      <div class="ms-value neg" id="wsTfOut">—</div>
                     </div>
                     <div class="mini-stat">
-                      <div class="ms-label">明细笔数</div>
+                      <div class="ms-label" id="wsTfNetLabel">期间净变动</div>
-                      <div class="ms-value">128<span class="unit">笔</span></div>
+                      <div class="ms-value" id="wsTfNet">—</div>
                     </div>
                     <div class="mini-stat">
-                      <div class="ms-label">期末净往来 · 应收方向</div>
+                      <div class="ms-label">待确认 · 不计入合计</div>
-                      <div class="ms-value pos">+6,034.50<span class="unit">万元</span></div>
+                      <div class="ms-value" id="wsTfPending" style="color: var(--warn);">—</div>
                     </div>
                   </div>
-                  <button class="btn btn-ghost" data-view-link="flows" style="width: 100%; margin-top: 12px;">查看本公司逐笔流水 →</button>
+                  <button class="btn btn-ghost" data-view-link="transfers" style="width: 100%; margin-top: 12px;">查看转账往来明细 →</button>
                 </div>
 
                 <div class="card">
@@ -421,6 +422,214 @@
             </div>
           </section>
 
+          <section class="app-view" data-page="transfers">
+            <div id="transfersOverviewLayer">
+              <div class="page-head">
+                <div>
+                  <h1>转账往来</h1>
+                  <p class="page-sub" id="transfersPageSub">加载本公司与集团内其他公司的转账往来…</p>
+                </div>
+                <div class="page-actions">
+                  <button class="btn" type="button" id="transfersExportBtn">导出台账</button>
+                  <button class="btn btn-primary" type="button" id="transfersGoConfirm" data-view-link="reconcile" hidden>去确认待确认</button>
+                </div>
+              </div>
+
+              <div id="transfersLoading" class="card" hidden>
+                <div class="grid grid-4" style="margin-bottom: 14px;">
+                  <div class="skeleton" style="height: 88px;"></div>
+                  <div class="skeleton" style="height: 88px;"></div>
+                  <div class="skeleton" style="height: 88px;"></div>
+                  <div class="skeleton" style="height: 88px;"></div>
+                </div>
+                <div class="skeleton skeleton-line" style="width: 70%;"></div>
+                <div class="skeleton skeleton-line" style="width: 92%;"></div>
+                <div class="skeleton skeleton-line" style="width: 55%; margin-bottom: 0;"></div>
+                <div class="loading-inline" style="margin-top: 16px;">加载中，正在计算往来余额…</div>
+              </div>
+
+              <div id="transfersError" class="notice danger" hidden>
+                <div>
+                  <div class="n-title">转账往来数据加载失败</div>
+                  <div class="n-body" id="transfersErrorBody">服务器连接异常。为避免误读，本页不展示任何金额。</div>
+                </div>
+                <div class="row" style="margin-top: 12px; gap: 8px;">
+                  <button class="btn btn-primary" type="button" id="transfersRetryBtn">重新加载</button>
+                </div>
+              </div>
+
+              <div id="transfersEmpty" class="card" hidden>
+                <div class="grid grid-4" id="transfersEmptyStats"></div>
+                <div class="empty" style="margin-top: 14px;">
+                  <div class="e-title">该期间暂无转账往来</div>
+                  <div>可能尚未导入流水，或集团内往来确认尚未完成。导入本公司银行流水后，系统会自动计算公司间往来。</div>
+                  <div class="row" style="justify-content: center; margin-top: 14px; gap: 8px;">
+                    <button class="btn btn-primary" type="button" data-view-link="upload">去导入流水</button>
+                    <button class="btn" type="button" data-view-link="accounts">查看银行账户</button>
+                  </div>
+                </div>
+              </div>
+
+              <div id="transfersData" hidden>
+                <div class="grid grid-4" id="transfersStatGrid">
+                  <div class="card stat-card">
+                    <div class="stat-label"><span class="stat-dot info"></span>往来公司数</div>
+                    <div class="stat-value" id="tfStatCompanies">—<span class="unit">家</span></div>
+                    <div class="stat-foot" id="tfStatCompaniesFoot">统计窗口内有往来的对方公司</div>
+                  </div>
+                  <div class="card stat-card">
+                    <div class="stat-label"><span class="stat-dot success"></span>本期转入 · 流入</div>
+                    <div class="stat-value amt-in" id="tfStatIn">—</div>
+                    <div class="stat-foot">已确认转入合计 · 待确认不计入</div>
+                  </div>
+                  <div class="card stat-card">
+                    <div class="stat-label"><span class="stat-dot danger"></span>本期转出 · 流出</div>
+                    <div class="stat-value amt-out" id="tfStatOut">—</div>
+                    <div class="stat-foot">已确认转出合计 · 待确认不计入</div>
+                  </div>
+                  <div class="card stat-card">
+                    <div class="stat-label"><span class="stat-dot info"></span><span id="tfStatNetTitle">期间净变动</span></div>
+                    <div class="stat-value" id="tfStatNet">—</div>
+                    <div class="stat-foot" id="tfStatNetFoot">正数=应收方向 · 负数=应付方向</div>
+                  </div>
+                </div>
+
+                <div class="xfer-split" id="transfersSplit" style="margin-top: 14px;">
+                  <div class="xfer-split-pane confirmed">
+                    <div class="xfer-split-head">
+                      <span class="pill pill-success">已确认</span>
+                      <span class="meta" id="tfConfirmedCount">0 笔</span>
+                    </div>
+                    <div class="xfer-split-value num" id="tfConfirmedNet">—</div>
+                    <div class="xfer-split-note">计入上方合计与期间净变动</div>
+                  </div>
+                  <div class="xfer-split-pane pending">
+                    <div class="xfer-split-head">
+                      <span class="pill pill-warn">待确认</span>
+                      <span class="meta" id="tfPendingCount">0 笔</span>
+                    </div>
+                    <div class="xfer-split-value num" id="tfPendingAmount">—</div>
+                    <div class="xfer-split-note">单列展示，不计入已确认合计</div>
+                  </div>
+                </div>
+
+                <div class="card" style="margin-top: 14px;">
+                  <div class="card-head">
+                    <span class="card-title">按对方公司查看<span class="sub">点击行进入该公司往来明细</span></span>
+                    <span class="pill pill-info">仅本公司数据</span>
+                  </div>
+                  <div class="table-wrap" style="border: 0;">
+                    <table class="ds-table" id="transfersCpTable">
+                      <thead>
+                        <tr>
+                          <th>对方公司</th>
+                          <th class="num-col">已确认转入</th>
+                          <th class="num-col">已确认转出</th>
+                          <th class="num-col">净往来</th>
+                          <th>方向</th>
+                          <th>待确认</th>
+                          <th>最近往来日</th>
+                        </tr>
+                      </thead>
+                      <tbody id="transfersCpBody"></tbody>
+                      <tfoot id="transfersCpFoot"></tfoot>
+                    </table>
+                  </div>
+                </div>
+
+                <div class="notice info" style="margin-top: 14px;">
+                  <div class="n-title">口径说明</div>
+                  <div class="n-body">仅含集团内公司间转账（HEL-169）。已确认与待确认严格分开；待确认不计入合计。起算日/期初未就绪时展示「期间净变动」，不得当作期末余额。银行原始流水只读，调整须走冲销/调整单留痕。</div>
+                </div>
+              </div>
+            </div>
+
+            <div id="transfersDetailLayer" hidden>
+              <div class="page-head">
+                <div>
+                  <button class="btn btn-ghost" type="button" id="transfersBackBtn" style="padding-left: 0; margin-bottom: 4px;">← 返回总览</button>
+                  <h1 id="transfersDetailTitle">往来明细</h1>
+                  <p class="page-sub" id="transfersDetailSub">筛选后加载更多 · 单位：万元</p>
+                </div>
+                <div class="page-actions">
+                  <button class="btn" type="button" id="transfersDetailExportBtn">导出台账</button>
+                </div>
+              </div>
+
+              <div class="grid grid-3" id="transfersDetailStats" style="margin-bottom: 14px;">
+                <div class="card stat-card">
+                  <div class="stat-label">往来笔数</div>
+                  <div class="stat-value" id="tfDetailCount">—</div>
+                  <div class="stat-foot" id="tfDetailCountFoot">当前筛选</div>
+                </div>
+                <div class="card stat-card">
+                  <div class="stat-label">转入 · 流入</div>
+                  <div class="stat-value amt-in" id="tfDetailIn">—</div>
+                </div>
+                <div class="card stat-card">
+                  <div class="stat-label">转出 · 流出</div>
+                  <div class="stat-value amt-out" id="tfDetailOut">—</div>
+                </div>
+              </div>
+
+              <form class="filters" id="transfersFilterForm" novalidate>
+                <div class="field">
+                  <label for="tfFilterDirection">方向</label>
+                  <select class="select" id="tfFilterDirection" name="direction">
+                    <option value="">全部</option>
+                    <option value="in">转入</option>
+                    <option value="out">转出</option>
+                  </select>
+                </div>
+                <div class="field">
+                  <label for="tfFilterState">确认状态</label>
+                  <select class="select" id="tfFilterState" name="state">
+                    <option value="">全部</option>
+                    <option value="confirmed">已确认</option>
+                    <option value="pending">待确认</option>
+                  </select>
+                </div>
+                <div class="field">
+                  <label for="tfFilterFrom">日期起</label>
+                  <input class="input num-input" id="tfFilterFrom" name="from" type="date" />
+                </div>
+                <div class="field">
+                  <label for="tfFilterTo">日期止</label>
+                  <input class="input num-input" id="tfFilterTo" name="to" type="date" />
+                </div>
+                <button class="btn" type="button" id="tfFilterReset">清空筛选</button>
+                <button class="btn btn-primary" type="submit">查询</button>
+              </form>
+
+              <div class="table-wrap">
+                <table class="ds-table" id="transfersEventTable">
+                  <thead>
+                    <tr>
+                      <th>日期</th>
+                      <th class="wrap">摘要</th>
+                      <th>方向</th>
+                      <th class="num-col">金额（万元）</th>
+                      <th>状态</th>
+                      <th></th>
+                    </tr>
+                  </thead>
+                  <tbody id="transfersEventBody"></tbody>
+                </table>
+                <div class="empty" id="transfersEventEmpty" hidden>
+                  <div class="e-title">当前筛选条件下没有流水</div>
+                  <div>可清空筛选后重试，或返回总览查看其他对方公司。</div>
+                  <div class="row" style="justify-content: center; margin-top: 12px;">
+                    <button class="btn" type="button" id="tfEmptyClear">清空筛选</button>
+                  </div>
+                </div>
+                <div class="table-foot">
+                  <span id="transfersEventFoot">共 0 笔</span>
+                  <button class="btn btn-sm" type="button" id="transfersLoadMore" hidden>加载更多</button>
+                </div>
+              </div>
+            </div>
+          </section>
+
           <section class="app-view" data-page="reconcile">
             <div class="page-head">
               <div>
@@ -813,7 +1022,30 @@
         </form>
       </div>
     </div>
+    <aside class="drawer" id="transferEvidenceDrawer" aria-label="银行原始流水" aria-hidden="true">
+      <div class="drawer-head">
+        <div>
+          <span class="pill pill-info" id="tfEvTag">银行原始流水 · 只读</span>
+          <h2 class="d-title" id="tfEvTitle">原始流水</h2>
+          <p class="d-desc" id="tfEvDesc"></p>
+        </div>
+        <button type="button" class="icon-button" data-close-transfer-evidence aria-label="关闭" title="关闭">
+          <svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M6 6l12 12M18 6L6 18"/></svg>
+        </button>
+      </div>
+      <div class="drawer-body">
+        <dl class="kv" id="tfEvFields"></dl>
+      </div>
+      <div class="drawer-tip">
+        <strong>铁律提示</strong>
+        银行原始流水永远只读。金额或归属有误时，须由管理员通过冲销/调整单留痕处理，本页不得直接改数。
+      </div>
+      <div class="drawer-foot">
+        <button type="button" class="btn" data-close-transfer-evidence>关闭</button>
+      </div>
+    </aside>
+
     <div class="toast-region" id="toastRegion" aria-live="polite"></div>
-    <script src="app.js?v=11"></script>
+    <script src="app.js?v=12"></script>
   </body>
 </html>

web/design-system.css

@@ -988,3 +988,98 @@ a.flow-step.doing:hover { background: color-mix(in oklch, var(--warn) 16%, trans
 /* ─── 提示条补充：成功态 ───────────────────────────────────────── */
 .notice.success { background: var(--success-soft); border-color: color-mix(in oklch, var(--success) 30%, transparent); }
 .notice.success .n-title { color: color-mix(in oklch, var(--success) 82%, black); }
+
+/* ─── 公司端 · 转账往来（方案 A，HEL-177）───────────────────────────
+   新模块范围内用 --info 品蓝；不改全站 accent。取值一律既有 token。 */
+body[data-portal="company"] .side-nav a[data-view="transfers"].active {
+  background: var(--info-soft);
+  color: var(--fg);
+}
+body[data-portal="company"] .side-nav a[data-view="transfers"].active svg {
+  color: var(--info);
+}
+[data-page="transfers"] .btn-primary {
+  background: var(--info);
+  border-color: var(--info);
+  color: var(--surface);
+}
+[data-page="transfers"] .btn-primary:hover {
+  background: color-mix(in oklch, var(--info) 88%, black);
+  border-color: color-mix(in oklch, var(--info) 88%, black);
+}
+[data-page="transfers"] .loading-inline::before {
+  border-top-color: var(--info);
+}
+[data-page="transfers"] .stat-card .stat-value.amt-in { color: var(--success); }
+[data-page="transfers"] .stat-card .stat-value.amt-out { color: var(--danger); }
+[data-page="transfers"] .ds-table tbody tr.is-pending {
+  background: color-mix(in oklch, var(--warn) 8%, transparent);
+}
+[data-page="transfers"] .ds-table tbody tr.is-pending:hover {
+  background: color-mix(in oklch, var(--warn) 14%, transparent);
+}
+
+.xfer-split {
+  display: grid;
+  grid-template-columns: 1fr 1fr;
+  gap: 0;
+  border: 1px solid var(--border);
+  border-radius: var(--radius-lg);
+  overflow: hidden;
+  background: var(--surface);
+}
+.xfer-split-pane {
+  padding: 16px 18px;
+}
+.xfer-split-pane.confirmed {
+  background: color-mix(in oklch, var(--success) 6%, var(--surface));
+  border-right: 1px solid var(--border);
+}
+.xfer-split-pane.pending {
+  background: color-mix(in oklch, var(--warn) 8%, var(--surface));
+}
+.xfer-split-head {
+  display: flex;
+  align-items: center;
+  justify-content: space-between;
+  gap: 10px;
+  margin-bottom: 8px;
+}
+.xfer-split-value {
+  font-size: 22px;
+  font-weight: 650;
+  letter-spacing: -0.02em;
+}
+.xfer-split-pane.confirmed .xfer-split-value { color: var(--success); }
+.xfer-split-pane.pending .xfer-split-value { color: color-mix(in oklch, var(--warn) 80%, black); }
+.xfer-split-note {
+  margin-top: 6px;
+  font-size: 12px;
+  color: var(--muted);
+}
+.xfer-dir-tag {
+  display: inline-flex;
+  align-items: center;
+  gap: 4px;
+  font-size: 12px;
+  font-weight: 600;
+  padding: 2px 8px;
+  border-radius: 999px;
+}
+.xfer-dir-tag.recv {
+  background: var(--success-soft);
+  color: var(--success);
+}
+.xfer-dir-tag.pay {
+  background: var(--danger-soft);
+  color: var(--danger);
+}
+.xfer-dir-tag.flat {
+  background: var(--fg-soft);
+  color: var(--muted);
+}
+
+@media (max-width: 820px) {
+  .xfer-split { grid-template-columns: 1fr; }
+  .xfer-split-pane.confirmed { border-right: 0; border-bottom: 1px solid var(--border); }
+}