HEL-282: 写库路径事务提交与审计留痕自查修复

同类未提交即 close 回滚、业务与审计拆成两笔事务的路径一并收进可嵌套事务边界。

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

.gitignore

@@ -9,6 +9,7 @@ data/
 uploads/
 exports/
 *.local
+deploy/.env
 server.pid
 server.out.log
 server.err.log
@@ -27,3 +28,9 @@ package-lock.json
 # local vendor for agent test env (not shipped)
 .vendor/
 vendor_wheels/
+
+# 正式环境部署产物（证书私钥、备份）
+deploy/tls/certs/
+backups/
+ALERT.log
+backup.log

README.md

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

deploy/.env.example

@@ -0,0 +1,31 @@
+# 测试环境变量示例。复制为 deploy/.env 后填写。
+# 正式环境口令不得提交进仓库。
+
+# 容器运行 uid/gid：必须与 data/ 目录属主一致（宿主机 `id <用户>` 查看）
+APP_UID=10001
+APP_GID=10001
+
+APP_HOST=0.0.0.0
+APP_PORT=4173
+APP_DB_PATH=/app/data/app.db
+APP_STORAGE_DIR=/app/data/files
+
+# 引导管理员（库中尚无管理员时生效）
+APP_ADMIN_USERNAME=group-admin
+APP_BOOTSTRAP_ADMIN_PASSWORD=change-me-in-local-env
+
+# 内网测试可暂时关闭登录失败锁定；正式环境不得开启
+# APP_LOGIN_RATE_LIMIT_DISABLED=1
+
+# ---- 同宿主机第二套环境（正式）必须设置的隔离参数 ----
+# compose 项目名（默认 deploy；正式环境改为 caiwuzongzhang-prod）
+# COMPOSE_PROJECT_NAME=caiwuzongzhang-prod
+# 应用容器名与宿主机端口映射（正式默认只绑本机回环，由反代对外）
+# APP_CONTAINER_NAME=caiwuzongzhang-prod-app
+# APP_PORT_MAP=127.0.0.1:4174:4173
+
+# ---- 正式 HTTPS 反代（COMPOSE_PROFILES=tls 启用 proxy 服务）----
+# COMPOSE_PROFILES=tls
+# PROXY_CONTAINER_NAME=caiwuzongzhang-proxy
+# PROXY_PORT_MAP=8443:8443
+# 首次启用前先执行 ./tls/gen-cert.sh 生成证书

deploy/Dockerfile

@@ -0,0 +1,32 @@
+FROM python:3.12-slim-bookworm
+
+ENV PYTHONDONTWRITEBYTECODE=1 \
+    PYTHONUNBUFFERED=1 \
+    PYTHONPATH=/app/src \
+    APP_HOST=0.0.0.0 \
+    APP_PORT=4173 \
+    APP_DB_PATH=/app/data/app.db \
+    APP_STORAGE_DIR=/app/data/files
+
+WORKDIR /app
+
+RUN groupadd --system --gid 10001 app \
+    && useradd --system --uid 10001 --gid app --home-dir /app --shell /usr/sbin/nologin app \
+    && mkdir -p /app/data \
+    && chown -R app:app /app
+
+COPY --chown=app:app requirements.txt ./
+RUN python -m pip install --no-cache-dir --requirement requirements.txt
+
+COPY --chown=app:app server.py ./
+COPY --chown=app:app src ./src
+COPY --chown=app:app web ./web
+
+USER app
+
+EXPOSE 4173
+
+HEALTHCHECK --interval=15s --timeout=3s --start-period=10s --retries=5 \
+    CMD ["python", "-c", "import urllib.request; urllib.request.urlopen('http://127.0.0.1:4173/', timeout=2)"]
+
+CMD ["python", "server.py"]

deploy/README.md

@@ -0,0 +1,126 @@
+# 部署与运维手册（与 `release/prod` 基线一致）
+
+最后核对：2026-08-30，总工 HEL-270 上线前总验收。本手册是测试与正式环境唯一的部署/回滚/备份/巡检操作依据，取代散落在宿主机 `DEPLOYMENT.txt` 里的历史记录（旧记录仅作存档）。
+
+## 1. 物料与目录
+
+| 物料 | 说明 |
+|---|---|
+| `deploy/Dockerfile` | python:3.12-slim-bookworm，非 root（uid 10001 `app`），只读根文件系统 |
+| `deploy/compose.yaml` | cap_drop ALL、no-new-privileges、pids 128、mem 512m、cpu 1.0、healthcheck |
+| `deploy/.env.example` | 配置模板；`deploy/.env` 已 gitignore，口令永不入库 |
+| `deploy/deploy.sh` | `TAG=<tag> ./deploy.sh`，默认镜像 tag=当前提交 sha |
+| `deploy/rollback.sh` | `./rollback.sh <tag>`，只换应用不动数据 |
+| `deploy/backup.sh` | 在线热备 + 保留策略（30 天日备 + 12 个月月备） |
+| `deploy/monitor.sh` | 每 5 分钟健康 + 磁盘 ≥80% 告警，写 `ALERT.log` |
+
+数据目录：`deploy/../data/`（`app.db` + `files/`）。银行原始文件按 SHA-256 内容哈希不可变保存，任何操作不得改写。
+
+## 2. 正式配置铁律
+
+- **不得出现 `admin/admin123`**：`APP_BOOTSTRAP_ADMIN_PASSWORD` 正式环境不设值，首启由控制台读取随机生成的一次性初始口令，首登立即改密；管理员用户名避开 `admin`。
+- **登录失败限流默认开启**（5 次/10 分钟锁账号+IP）。`APP_LOGIN_RATE_LIMIT_DISABLED=1` 仅限本地调试，正式 .env 不得携带。
+- 密钥/口令/证书私钥不进仓库、不进评论、不进任务元数据。
+- **HTTPS**：正式暴露一律经反向代理（推荐同机 Caddy 容器，内网自签或内部 CA 证书，反代到容器 4173）；不占用 NAS 系统 nginx 的 80/443。公司电脑分发根证书即可。
+- **日志**：容器 stdout 走 docker json-file，限幅 `max-size=10m, max-file=3`（daemon 或 compose `logging` 配置）；审计日志在库内（append-only 触发器保护）。
+
+## 3. 部署步骤（测试与正式一致）
+
+```bash
+git fetch && git checkout release/prod && git pull
+cd deploy
+cp .env.example .env   # 首次；按上面铁律填写
+# .env 必设 APP_UID/APP_GID = data/ 目录属主的 uid/gid（宿主机 `id <用户>`），
+# 否则 SQLite WAL 写库报 readonly
+TAG=$(git rev-parse --short HEAD) ./deploy.sh
+curl -fsS http://127.0.0.1:4173/ >/dev/null && echo healthy
+```
+
+部署前手工备份（四件套 + 镜像 tag 存档）：
+
+```bash
+STAMP=$(date +%Y%m%d-%H%M%S)
+tar -C .. -czf ../backups/source-$STAMP.tar.gz --exclude='../data' --exclude='../.git' .
+cp .env ../backups/env-$STAMP
+docker exec caiwuzongzhang-app python -c "import sqlite3; s=sqlite3.connect('/app/data/app.db'); d=sqlite3.connect('/tmp/b.db'); s.backup(d); d.close(); s.close()"
+docker cp caiwuzongzhang-app:/tmp/b.db ../backups/app.db.$STAMP
+```
+
+## 3.1 正式环境部署（同宿主机隔离，2026-08-30 首次上线采用）
+
+测试与正式同宿主机并行，靠 compose 项目名/容器名/端口三隔离：
+
+| 项 | 测试环境 | 正式环境 |
+|---|---|---|
+| 目录 | `/home/leefer/caiwuzongzhang-test` | `/home/leefer/caiwuzongzhang-prod` |
+| compose 项目 | `deploy`（默认） | `COMPOSE_PROJECT_NAME=caiwuzongzhang-prod` |
+| 应用容器 | `caiwuzongzhang-app` | `caiwuzongzhang-prod-app` |
+| 端口 | `4173`（对外） | `127.0.0.1:4174`（仅本机，反代上游） |
+| HTTPS | 无 | nginx 反代 `8443`（`COMPOSE_PROFILES=tls`） |
+| 访问 | http://192.168.200.36:4173/ | https://192.168.200.36:8443/ |
+
+首次部署顺序：
+
+```bash
+git clone <repo> /home/leefer/caiwuzongzhang-prod && cd /home/leefer/caiwuzongzhang-prod
+git checkout release/prod
+mkdir -p data/files backups && chown -R 10001:10001 data   # 容器内 app uid
+cd deploy
+cp .env.example .env    # 按下述差异填写
+./tls/gen-cert.sh       # 生成内部 CA + 服务器证书（SAN 含对外 IP）
+TAG=<发布镜像tag> docker compose up -d    # 不带 --build，直接用已验收镜像
+docker logs <应用容器> 2>&1 | grep "shown once"   # 首启一次性初始口令，只出现一次
+```
+
+正式 `.env` 与测试的差异（铁律）：
+
+- `COMPOSE_PROJECT_NAME=caiwuzongzhang-prod`、`APP_CONTAINER_NAME=caiwuzongzhang-prod-app`、`APP_PORT_MAP=127.0.0.1:4174:4173`
+- `COMPOSE_PROFILES=tls`、`PROXY_CONTAINER_NAME=caiwuzongzhang-proxy`、`PROXY_PORT_MAP=8443:8443`
+- `APP_UID=10001` / `APP_GID=10001`（data/ 已 chown 10001）
+- 管理员用户名自定（如 `jinniu-admin`）；**不设** `APP_BOOTSTRAP_ADMIN_PASSWORD`（首启控制台取随机一次性口令，首登立即改密）
+- **不设** `APP_LOGIN_RATE_LIMIT_DISABLED`（限流默认开启）
+
+证书与信任分发：
+
+- `tls/certs/ca.crt` 发给各公司电脑安装到「受信任的根证书颁发机构」（安装指引见交接文档）；`ca.key`/`server.key` 永不离开宿主机。
+- 服务器证书有效期 5 年，到期前用 `./tls/gen-cert.sh` 重签并 `docker compose restart proxy`。
+
+## 4. 回滚（应用层，5 分钟内）
+
+```bash
+cd deploy && ./rollback.sh <上一个镜像tag>
+```
+
+数据层恢复见下节。两套动作互不干扰：应用回滚不改数据；数据恢复不换镜像。
+
+## 5. 备份与恢复演练
+
+- 备份：cron `15 2 * * *` 运行 `deploy/backup.sh`；月结后再手动跑一次。
+- 恢复步骤（已演练，隔离环境验证）：
+  1. `mkdir -p /tmp/restore/data && cp backups/daily/app.db.<stamp> /tmp/restore/data/app.db`
+  2. `tar -C /tmp/restore/data -xzf backups/daily/files.<stamp>.tar.gz`（解出 `files/`）
+  3. 用一份独立 `deploy-restore` 目录（`.env` 指向 `/tmp/restore`、端口错开）`docker compose up -d --build`
+  4. 核对：`PRAGMA integrity_check`、各表行数、金额合计、`source_files` 哈希清单与生产一致后才可顶替。
+- 演练频率：上线前 1 次（HEL-270 已做），之后每季度 1 次，结果记入本文件末尾。
+
+## 6. 巡检与告警
+
+cron `*/5 * * * *` 运行 `deploy/monitor.sh`；连续失败或磁盘 ≥80% 时查看 `deploy/ALERT.log` 并按需扩容/清理。容器重启策略 `unless-stopped`。
+
+宿主机 crontab（leefer，2026-08-30 起，正式环境）：
+
+```cron
+15 2 * * * cd /home/leefer/caiwuzongzhang-prod/deploy && CONTAINER=caiwuzongzhang-prod-app ./backup.sh >> backup.log 2>&1
+*/5 * * * * cd /home/leefer/caiwuzongzhang-prod/deploy && CONTAINER=caiwuzongzhang-prod-app HEALTH_URL=http://127.0.0.1:4174/ ./monitor.sh >/dev/null 2>&1
+01 3 1 * * rsync -a /home/leefer/caiwuzongzhang-prod/backups/monthly/ /vol1/caiwuzongzhang-backups/monthly/
+```
+
+（第三行为月度异盘副本：`/vol1` 是与系统盘不同的物理卷；如后续提供真正的异机目标，改为该目标。）
+
+## 7. 升级数据库
+
+应用启动时自动执行迁移（`MIGRATIONS`，当前版本 10）。迁移只前不改写历史；回退 schema 用对应 down 迁移，先备份后操作。
+
+## 8. 演练记录
+
+- 2026-08-30 HEL-270：备份恢复演练 + 版本回滚演练各 1 次，隔离环境完成，原始证据未改动。详见 HEL-270 验收评论。

deploy/backup.sh

@@ -0,0 +1,53 @@
+#!/usr/bin/env bash
+# 在线热备：不停服备份 SQLite（backup API 保证一致性）+ files/ 原始文件目录。
+# 用法：./backup.sh [备份根目录]（默认 ../backups）
+# 保留策略：日备保留 30 天，每月 1 号的首份备份额外保留 12 个月（monthly/）。
+# 建议宿主机 cron：15 2 * * * /path/to/deploy/backup.sh >> /path/to/deploy/backup.log 2>&1
+# 官方环境建议至少将 monthly/ 同步一份到异机/异盘。
+set -euo pipefail
+ROOT="$(cd "$(dirname "$0")" && pwd)"
+DEST="${1:-$ROOT/../backups}"
+CONTAINER="${CONTAINER:-caiwuzongzhang-app}"
+STAMP="$(date +%Y%m%d-%H%M%S)"
+DAY_DIR="$DEST/daily"
+MONTH_DIR="$DEST/monthly"
+mkdir -p "$DAY_DIR" "$MONTH_DIR"
+
+# 1) SQLite 在线热备（容器内 python sqlite3 backup API，主库可继续写入）
+#    备份文件写进数据卷 /app/data（宿主机 deploy/../data 可直接读取），避免
+#    read_only 容器 + tmpfs 下 docker cp 取不到文件的问题。
+docker exec -i "$CONTAINER" python - <<'PY'
+import os, sqlite3
+src = sqlite3.connect(os.environ.get("APP_DB_PATH", "/app/data/app.db"))
+dst = sqlite3.connect("/app/data/.backup-tmp.db")
+src.backup(dst)
+dst.close(); src.close()
+print("hot-backup ok")
+PY
+mv "$ROOT/../data/.backup-tmp.db" "$DAY_DIR/app.db.$STAMP"
+
+# 2) 原始文件目录打包（银行原始证据，只读复制，绝不改动）
+tar -C "$ROOT/.." -czf "$DAY_DIR/files.$STAMP.tar.gz" data/files
+
+# 3) 完整性自检：PRAGMA integrity_check + 关键计数
+docker run --rm -v "$DAY_DIR/app.db.$STAMP:/check/app.db:ro" python:3.12-slim-bookworm \
+    python -c "
+import sqlite3
+c = sqlite3.connect('/check/app.db')
+print('integrity:', c.execute('PRAGMA integrity_check').fetchone()[0])
+for t in ('source_rows', 'transfer_match_decisions', 'period_close_runs', 'audit_log'):
+    try:
+        print(t, c.execute(f'SELECT COUNT(*) FROM {t}').fetchone()[0])
+    except sqlite3.OperationalError:
+        print(t, 'n/a')
+"
+
+# 4) 保留策略：日备 >30 天删除；每月 1 号留档 monthly/
+find "$DAY_DIR" -name 'app.db.*' -mtime +30 -delete
+find "$DAY_DIR" -name 'files.*.tar.gz' -mtime +30 -delete
+if [ "$(date +%d)" = "01" ]; then
+    cp "$DAY_DIR/app.db.$STAMP" "$MONTH_DIR/app.db.$STAMP"
+    cp "$DAY_DIR/files.$STAMP.tar.gz" "$MONTH_DIR/files.$STAMP.tar.gz"
+    find "$MONTH_DIR" -mtime +365 -delete
+fi
+echo "backup complete: $DAY_DIR/app.db.$STAMP"

deploy/compose.yaml

@@ -0,0 +1,91 @@
+# 测试/正式环境部署编排（正式口令不得写入本文件）。
+# 使用：复制 .env.example 为 .env 填写；TAG 指定镜像标签（默认取当前提交 sha）。
+# 例：TAG=v1.0.0-rc1 docker compose -f compose.yaml up -d --build
+#
+# 同宿主机多套环境（测试 + 正式）必须各自设置：
+#   COMPOSE_PROJECT_NAME / APP_CONTAINER_NAME / APP_PORT_MAP 互不相同。
+# 正式环境启用 HTTPS 反代：.env 中设 COMPOSE_PROFILES=tls（先跑 tls/gen-cert.sh）。
+
+name: ${COMPOSE_PROJECT_NAME:-deploy}
+
+services:
+  app:
+    container_name: ${APP_CONTAINER_NAME:-caiwuzongzhang-app}
+    image: caiwuzongzhang:${TAG:-latest}
+    build:
+      context: ..
+      dockerfile: deploy/Dockerfile
+    env_file:
+      - .env
+    # 绑定挂载 data/ 时，容器运行 uid 必须与数据目录属主一致（.env 里设
+    # APP_UID/APP_GID，正式与测试环境各自填写，默认镜像内 app=10001）
+    user: "${APP_UID:-10001}:${APP_GID:-10001}"
+    ports:
+      - "${APP_PORT_MAP:-4173:4173}"
+    volumes:
+      - ../data:/app/data
+    init: true
+    restart: unless-stopped
+    read_only: true
+    tmpfs:
+      - /tmp:size=64m,mode=1777
+    security_opt:
+      - no-new-privileges:true
+    cap_drop:
+      - ALL
+    pids_limit: 128
+    mem_limit: 512m
+    cpus: 1.0
+    logging:
+      driver: json-file
+      options:
+        max-size: "10m"
+        max-file: "3"
+    healthcheck:
+      test: ["CMD", "python", "-c", "import urllib.request; urllib.request.urlopen('http://127.0.0.1:4173/', timeout=2)"]
+      interval: 15s
+      timeout: 3s
+      retries: 5
+      start_period: 10s
+
+  # 可选 HTTPS 反向代理（正式环境用）：COMPOSE_PROFILES=tls 启用。
+  # 证书由 tls/gen-cert.sh 生成的内部 CA 签发（内网自受管信任），公司电脑
+  # 安装 tls/certs/ca.crt 一次即可无告警访问。
+  proxy:
+    container_name: ${PROXY_CONTAINER_NAME:-caiwuzongzhang-proxy}
+    image: nginx:1.27-alpine
+    profiles: ["tls"]
+    ports:
+      - "${PROXY_PORT_MAP:-8443:8443}"
+    volumes:
+      - ./tls/nginx.conf:/etc/nginx/conf.d/default.conf:ro
+      - ./tls/certs/server.crt:/etc/nginx/tls/server.crt:ro
+      - ./tls/certs/server.key:/etc/nginx/tls/server.key:ro
+    # 与证书文件属主一致的 uid/gid（默认 101=镜像 nginx 用户；宿主机生成证书时
+    # 设为属主 uid/gid，保持 server.key 0600 不放宽）
+    user: "${PROXY_UID:-101}:${PROXY_GID:-101}"
+    depends_on:
+      - app
+    restart: unless-stopped
+    read_only: true
+    tmpfs:
+      - /var/cache/nginx:size=16m,uid=${PROXY_UID:-101},gid=${PROXY_GID:-101},mode=700
+      - /var/run:size=1m,uid=${PROXY_UID:-101},gid=${PROXY_GID:-101},mode=700
+    security_opt:
+      - no-new-privileges:true
+    cap_drop:
+      - ALL
+    pids_limit: 64
+    mem_limit: 64m
+    cpus: 0.5
+    logging:
+      driver: json-file
+      options:
+        max-size: "10m"
+        max-file: "3"
+    healthcheck:
+      test: ["CMD", "wget", "-q", "--no-check-certificate", "-O", "/dev/null", "https://127.0.0.1:8443/"]
+      interval: 30s
+      timeout: 5s
+      retries: 3
+      start_period: 10s

deploy/deploy.sh

@@ -0,0 +1,17 @@
+#!/usr/bin/env bash
+# 部署（测试或正式环境通用）。施工员不执行上线；由总工运行。
+# 用法：TAG=<镜像标签，默认当前 git 提交 sha> ./deploy.sh
+set -euo pipefail
+ROOT="$(cd "$(dirname "$0")" && pwd)"
+cd "$ROOT/.."
+if [[ ! -f deploy/.env ]]; then
+    echo "缺少 deploy/.env。请复制 deploy/.env.example 后填写（正式口令不得入库）。" >&2
+    exit 1
+fi
+if [[ -z "${TAG:-}" ]]; then
+    TAG="$(git rev-parse --short HEAD 2>/dev/null || echo latest)"
+fi
+mkdir -p data/files
+cd "$ROOT"
+TAG="$TAG" docker compose -f compose.yaml up -d --build
+echo "已启动：http://127.0.0.1:${APP_PORT:-4173}/  镜像 caiwuzongzhang:$TAG"

deploy/monitor.sh

@@ -0,0 +1,32 @@
+#!/usr/bin/env bash
+# 巡检：健康端点 + 磁盘水位告警。失败/越线写 ALERT.log（供总管日检）。
+# 建议 cron：*/5 * * * * /path/to/deploy/monitor.sh >/dev/null 2>&1
+set -euo pipefail
+ROOT="$(cd "$(dirname "$0")" && pwd)"
+URL="${HEALTH_URL:-http://127.0.0.1:4173/}"
+DATA_DIR="${DATA_DIR:-$ROOT/../data}"
+ALERT="$ROOT/ALERT.log"
+DISK_THRESHOLD="${DISK_THRESHOLD:-80}"
+
+now() { date "+%Y-%m-%d %H:%M:%S"; }
+
+# 1) 健康检查：HTTP 200 才算通过
+if ! curl -fsS -m 8 -o /dev/null "$URL"; then
+    echo "[$(now)] HEALTH FAIL: $URL 无响应" >> "$ALERT"
+    exit 1
+fi
+
+# 2) 磁盘水位：数据所在分区使用率超阈值告警
+pct="$(df -P "$DATA_DIR" | awk 'NR==2 {gsub("%",""); print $5}')"
+if [ "${pct:-0}" -ge "$DISK_THRESHOLD" ]; then
+    echo "[$(now)] DISK ALERT: $DATA_DIR 使用率 ${pct}% >= ${DISK_THRESHOLD}%" >> "$ALERT"
+    exit 2
+fi
+
+# 3) 容器状态：非 running/restarting 告警
+state="$(docker inspect -f '{{.State.Status}}' "${CONTAINER:-caiwuzongzhang-app}" 2>/dev/null || echo missing)"
+if [ "$state" != "running" ]; then
+    echo "[$(now)] CONTAINER ALERT: ${CONTAINER:-caiwuzongzhang-app} state=$state" >> "$ALERT"
+    exit 3
+fi
+echo "[$(now)] ok"

deploy/rollback.sh

@@ -0,0 +1,19 @@
+#!/usr/bin/env bash
+# 回滚：回到指定镜像标签（或最近一次可用镜像）。
+# 用法：./rollback.sh <tag>   例：./rollback.sh f5e0915
+# 数据库与 files/ 原始证据不受影响；如需回退数据，见 deploy/README.md「数据恢复」。
+set -euo pipefail
+ROOT="$(cd "$(dirname "$0")" && pwd)"
+cd "$ROOT"
+TAG="${1:-}"
+if [[ -z "$TAG" ]]; then
+    echo "用法：./rollback.sh <镜像tag>（可用 tag 见 docker images caiwuzongzhang）" >&2
+    exit 1
+fi
+if ! docker image inspect "caiwuzongzhang:$TAG" >/dev/null 2>&1; then
+    echo "镜像 caiwuzongzhang:$TAG 不存在。" >&2
+    exit 1
+fi
+TAG="$TAG" docker compose -f compose.yaml down
+TAG="$TAG" docker compose -f compose.yaml up -d
+echo "已回滚到 caiwuzongzhang:$TAG"

deploy/tls/gen-cert.sh

@@ -0,0 +1,45 @@
+#!/usr/bin/env bash
+# 生成内网专用 CA 与服务器证书（自受管内部信任，不涉及公网域名）。
+# 用法：在正式环境 deploy/ 目录执行  ./tls/gen-cert.sh
+#   可用环境变量覆盖：
+#     CERT_IP   对外访问 IP（默认 192.168.200.36）
+#     CERT_DNS  额外 DNS 名称（空格分隔，默认 caiwuzongzhang.jinniu.internal）
+# 输出：tls/certs/{ca.crt,ca.key,server.crt,server.key}（key 永不入库、不分发）
+# 分发：仅把 ca.crt 发给公司电脑安装（受信任的根证书颁发机构）。
+set -euo pipefail
+ROOT="$(cd "$(dirname "$0")" && pwd)"
+CERTS="$ROOT/certs"
+mkdir -p "$CERTS"
+cd "$CERTS"
+
+CERT_IP="${CERT_IP:-192.168.200.36}"
+CERT_DNS="${CERT_DNS:-caiwuzongzhang.jinniu.internal}"
+
+SAN="IP:${CERT_IP}"
+for d in $CERT_DNS; do SAN="$SAN,DNS:$d"; done
+
+if [[ ! -f ca.key ]]; then
+    # 内部根 CA：10 年，仅本系统使用
+    openssl req -x509 -newkey ec -pkeyopt ec_paramgen_curve:P-256 \
+        -keyout ca.key -out ca.crt -days 3650 -nodes -subj "/CN=Jinniu Ledger Internal CA" \
+        -addext "basicConstraints=critical,CA:TRUE" \
+        -addext "keyUsage=critical,keyCertSign,cRLSign"
+    chmod 600 ca.key
+    echo "ca 已生成"
+fi
+
+openssl req -newkey ec -pkeyopt ec_paramgen_curve:P-256 \
+    -keyout server.key -out server.csr -nodes \
+    -subj "/CN=${CERT_DNS%% *}" >/dev/null 2>&1
+cat > server.ext <<EXT
+subjectAltName=${SAN}
+basicConstraints=CA:FALSE
+keyUsage=digitalSignature,keyEncipherment
+extendedKeyUsage=serverAuth
+EXT
+openssl x509 -req -in server.csr -CA ca.crt -CAkey ca.key -CAcreateserial \
+    -out server.crt -days 1825 -sha256 -extfile server.ext >/dev/null 2>&1
+chmod 600 server.key
+rm -f server.csr server.ext ca.srl
+echo "server 证书已生成（SAN: ${SAN}），有效期 5 年"
+echo "分发文件：${CERTS}/ca.crt（其余文件不得离开本机）"

deploy/tls/nginx.conf

@@ -0,0 +1,31 @@
+# 正式环境 HTTPS 反代（nginx）。证书挂载自 deploy/tls/certs/（gen-cert.sh 生成）。
+# 上游为同 compose 网络内的 app:4173；对外仅暴露本代理的 8443。
+server {
+    listen 8443 ssl;
+    listen [::]:8443 ssl;
+    http2 on;
+    server_name _;
+
+    ssl_certificate     /etc/nginx/tls/server.crt;
+    ssl_certificate_key /etc/nginx/tls/server.key;
+    ssl_protocols TLSv1.2 TLSv1.3;
+    ssl_ciphers HIGH:!aNULL:!MD5;
+    ssl_prefer_server_ciphers on;
+    ssl_session_cache shared:SSL:2m;
+    ssl_session_timeout 1h;
+
+    # 银行流水 Excel 上传上限
+    client_max_body_size 25m;
+
+    proxy_http_version 1.1;
+    proxy_read_timeout 120s;
+    proxy_send_timeout 120s;
+
+    location / {
+        proxy_pass http://app:4173;
+        proxy_set_header Host $host;
+        proxy_set_header X-Real-IP $remote_addr;
+        proxy_set_header X-Forwarded-For $proxy_add_x_forwarded_for;
+        proxy_set_header X-Forwarded-Proto https;
+    }
+}

docs/任务清单.md

@@ -1,29 +1,29 @@
 # 任务清单
 
-最后核对：2026-08-23。状态以当前代码和已合并提交为准。
+最后核对：2026-08-30。状态以当前代码和已合并提交为准。
 
 ## 正在做
 
-- 当前没有已确认正在进行的业务功能开发。下一项工作开始前，先在此处写明负责人、范围和验收标准。
+- HEL-270 上线前总验收（总工）：代码审核、测试环境部署、备份恢复与回滚演练、边界自动化证据。
 
 ## 已做完
 
 - 六类银行流水模板识别与解析。
-- 数据库迁移、不可变原始证据、导入批次和重复导入处理。
-- 管理员/公司用户登录、密码策略、会话、限流、服务端公司隔离和审计。
+- 数据库迁移（至版本 10）、不可变原始证据、导入批次和重复导入处理；文件库 WAL。
+- 管理员/公司用户登录、密码策略、会话清理、限流、服务端公司隔离和审计。
 - 动态公司、用户、银行账户、别名与账户审核流程。
 - 导入接口加固、逐工作表确认、失败诊断和导出。
 - 规范转账事件、双边匹配、同公司调拨排除与个人过账映射。
-- 登录页视觉融合改版。
+- 起算日、期初余额、流水覆盖断档检测和无业务校准。
+- 月结、重开审批、闭期补录、锁账写保护、月报与审计记录。
+- 服务端流水查询、筛选、分页和可追溯导出；往来查询与手工记录接入真实接口。
+- 站内提醒与状态流转。
+- 前端移除演示流水/往来造数和 `localStorage` 业务状态。
+- 登录页视觉融合改版；月结/重开/审计按 HEL-268 视觉规范落地。
+- 测试环境部署编排收编到 `deploy/`，含非 root 加固、备份/巡检脚本与运维手册（不在施工员职责内执行上线）。
 
 ## 还没安排
 
-- 公司间余额和四类往来科目的正式计算，已批准手工记录入账，以及从余额逐层查回原始流水。
-- 起算日、期初余额、流水覆盖断档检测和无业务校准。
-- 月结、重开、调整/冲销审批与审计报告。
-- 服务端流水查询、筛选、分页和可追溯导出。
-- 站内提醒与状态流转；外部通知只预留扩展位置，不默认启用。
-- 前端全面接入真实接口，移除模拟金额、静态业务记录和 `localStorage` 业务状态。
-- 测试环境之外的运行保障，包括 HTTPS、备份、监控和正式部署方案。
+- 正式部署（P4）：HTTPS 反代落地、异机备份副本、正式账号交接。覆盖正式环境必须老板明确同意。
 
 每完成或新增一项任务，必须在同一次提交里把它从本清单的相应栏目移走或补上，并同步更新 `最新进度.md`。

docs/最新进度.md

@@ -1,24 +1,27 @@
 # 最新进度
 
-最后核对：2026-08-23。以下“已完成”均以当前代码、数据库迁移、接口和自动化测试为依据，不把页面演示当作真实功能。
+最后核对：2026-08-30。以下“已完成”均以当前代码、数据库迁移、接口和自动化测试为依据，不把页面演示当作真实功能。
 
 ## 已经真实完成
 
 - 支持中信、农行、工行、建行、河南农商行、郑州银行六类样本的 `.xls` / `.xlsx` 流水解析；能识别变动的表头位置和列顺序，并校验余额连续性。
-- 已有 SQLite 数据库和 5 次版本迁移。原始文件按内容哈希保存，导入批次、工作表、源行和异常都有记录；原始文件、工作表和源行被数据库规则保护，不能直接改或删。
-- 已实现管理员与公司用户登录、首次改密、会话失效、登录失败限流、服务端权限隔离和审计记录。
+- 已有 SQLite 数据库和 10 次版本迁移。原始文件按内容哈希保存，导入批次、工作表、源行和异常都有记录；原始文件、工作表和源行被数据库规则保护，不能直接改或删。文件库启用 WAL。
+- 已实现管理员与公司用户登录、首次改密、会话失效（过期会话在发新会话时清理）、登录失败限流、服务端权限隔离和审计记录。
 - 已实现公司、用户、银行账户、别名等主数据管理；公司提交的银行账户需管理员审核后才能参与上传和识别。
 - 已实现导入、逐工作表确认或忽略、失败诊断、重复上传处理和 CSV 导出；未确认的工作表不进入后续处理。
 - 已实现规范转账事件和双边流水匹配。匹配决定保留历史，无法自动判断的记录进入人工审核；同公司调拨、外部流水和未锁定的单边记录不进入已确认的公司间往来。
-- 已有登录页、总账端和公司端页面，最近一次合并完成了登录页视觉改版。
+- 已实现全局起算日、公司对期初余额、流水覆盖断档与无业务说明审核。
+- 已实现月结：结账日到达后生成待结账任务，管理员确认后锁账并生成带 SHA-256 的月报；重开须审批，窗口到期自动恢复锁定；闭期补录进入 `period_late_arrivals`，不改已结快照；写保护拒绝锁定月的普通修改。
+- 流水列表/导出、往来查询、公司端手工记录已改为服务器真实数据；空列表显示「暂无数据」。页面不再使用 `FLOW_DEMO` / `localStorage` 业务状态。
+- 已有登录页、总账端和公司端页面。管理端「结账与期初」承接月结，「审核中心」增加重开审批，「结账与期初」之后增加「审计记录」。
+- `deploy/` 收编测试环境 Dockerfile、compose、`.env.example` 与部署/回滚脚本（4173、非 root、只读根文件系统、drop ALL、pids/mem/cpu 限制、healthcheck）。正式口令不进仓库。
+- 备份（在线热备 + 30 天日备/12 个月月备保留策略）、巡检（健康 + 磁盘 ≥80% 告警）脚本与《部署与运维手册》`deploy/README.md` 已入库；HTTPS 走反向代理方案已在手册写明。
 
 ## 仍未完成或不能当成已完成
 
-- 公司间余额与会计科目的正式计算、已批准手工记录入账和逐层余额追溯尚未完成。
-- 全局起算日、期初余额、流水覆盖断档、无业务校准、月结、重开和调整审批尚未完成。
-- 提醒、完整的服务端查询导出，以及前端彻底移除演示数据和浏览器本地业务状态尚未完成。
-- 生产部署所需的 HTTPS、反向代理、备份、监控和正式运行保障尚未完成；本项目当前只允许测试环境部署。
+- 正式环境尚未部署（P4）：HTTPS 反代、异机备份副本、正式账号交接在上线时落地。覆盖正式环境必须老板明确同意。
+- 发布基线：`release/prod` 长期分支已建立，`main` 待发布时快进。
 
 ## 最近验证
 
-2026-08-23 已运行完整 Python 自动化测试：解析、持久化、认证与权限、导入接口、主数据和双边匹配相关测试均通过。后续修改功能时，必须再次运行完整测试并在本文件记录结果。
+2026-08-30 已运行完整 Python 自动化测试（`PYTHONPATH=src python -m unittest discover -s tests -v`），覆盖解析、持久化、认证、导入、主数据、匹配、月结/重开/写保护、前端契约与 360/820/1440 布局冒烟（有 Chromium 时）。后续修改功能时必须再次运行完整测试并在本文件记录结果。

server.py

@@ -14,11 +14,11 @@ from http.server import SimpleHTTPRequestHandler, ThreadingHTTPServer
 from urllib.parse import parse_qs, urlparse
 
 from bank_importer import (
-    auth, calculation, company_transfers, dashboard, importing, ledger_events,
-    manual_records, master_data, matching, multipart, personal_transit, positions,
-    reminders, settings, subjects,
+    auth, calculation, company_transfers, dashboard, flows, importing, ledger_events,
+    manual_records, master_data, matching, multipart, period_close, personal_transit,
+    positions, reminders, settings, subjects,
 )
-from bank_importer.db import connect, migrate, utc_now
+from bank_importer.db import connect, migrate, transaction, utc_now
 
 
 ROOT = Path(__file__).resolve().parent
@@ -62,6 +62,9 @@ class AppHandler(SimpleHTTPRequestHandler):
         if path == "/api/export.csv":
             self._handle_export_csv(query)
             return
+        if path == "/api/flows":
+            self._handle_flows(query)
+            return
         if path == "/api/admin/companies":
             self._handle_admin_companies()
             return
@@ -108,6 +111,29 @@ class AppHandler(SimpleHTTPRequestHandler):
         if path == "/api/admin/audit-log":
             self._handle_admin_audit_log(query)
             return
+        if path == "/api/admin/period-closes":
+            self._handle_admin_period_closes()
+            return
+        period_close_one = re.fullmatch(r"/api/admin/period-closes/(\d{4}-\d{2})", path)
+        if period_close_one:
+            self._handle_admin_period_close_one(period_close_one.group(1))
+            return
+        period_report = re.fullmatch(
+            r"/api/admin/period-closes/(\d{4}-\d{2})/report.json", path
+        )
+        if period_report:
+            self._handle_admin_period_report(period_report.group(1))
+            return
+        if path == "/api/admin/period-reopens":
+            self._handle_admin_period_reopens(query)
+            return
+        period_reopen_one = re.fullmatch(r"/api/admin/period-reopens/(\d+)", path)
+        if period_reopen_one:
+            self._handle_admin_period_reopen_one(int(period_reopen_one.group(1)))
+            return
+        if path == "/api/admin/period-audit":
+            self._handle_admin_period_audit(query)
+            return
         if path == "/api/admin/settings":
             self._handle_admin_settings()
             return
@@ -384,6 +410,22 @@ class AppHandler(SimpleHTTPRequestHandler):
         if path == "/api/admin/reminder-settings":
             self._handle_admin_reminder_settings_put()
             return
+        period_execute = re.fullmatch(
+            r"/api/admin/period-closes/(\d{4}-\d{2})/execute", path
+        )
+        if period_execute:
+            self._handle_admin_period_execute(period_execute.group(1))
+            return
+        period_reopen = re.fullmatch(
+            r"/api/admin/period-closes/(\d{4}-\d{2})/reopen", path
+        )
+        if period_reopen:
+            self._handle_admin_period_reopen_request(period_reopen.group(1))
+            return
+        period_decide = re.fullmatch(r"/api/admin/period-reopens/(\d+)/decide", path)
+        if period_decide:
+            self._handle_admin_period_reopen_decide(int(period_decide.group(1)))
+            return
         company_status_match = re.fullmatch(
             r"/api/company/reminders/(\d+)/(acknowledge|resolve)", path
         )
@@ -1022,6 +1064,46 @@ class AppHandler(SimpleHTTPRequestHandler):
         finally:
             connection.close()
 
+    def _handle_flows(self, query: dict[str, list[str]]) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_user(connection)
+            if user is None:
+                return
+            raw_company = (query.get("company_id") or [None])[0]
+            company_id = None
+            if user["role"] == "company":
+                if raw_company is not None and raw_company != str(user["company_id"]):
+                    self._send_json(403, {"status": "error", "message": "只能查看本公司的流水。"})
+                    return
+                company_id = user["company_id"]
+            elif raw_company is not None:
+                try:
+                    company_id = int(raw_company)
+                except ValueError:
+                    self._send_json(400, {"status": "error", "message": "company_id 参数无效。"})
+                    return
+            try:
+                limit = int((query.get("limit") or ["200"])[0])
+                offset = int((query.get("offset") or ["0"])[0])
+            except ValueError:
+                limit, offset = 200, 0
+            payload = flows.list_flows(
+                connection,
+                company_id=company_id,
+                bank=(query.get("bank") or [None])[0] or None,
+                account=(query.get("account") or [None])[0] or None,
+                start=(query.get("start") or [None])[0] or None,
+                end=(query.get("end") or [None])[0] or None,
+                keyword=(query.get("keyword") or [None])[0] or None,
+                limit=limit,
+                offset=offset,
+            )
+            payload["status"] = "ok"
+            self._send_json(200, payload)
+        finally:
+            connection.close()
+
     # ------------------------------------------------------------------
     # Admin endpoints
     # ------------------------------------------------------------------
@@ -1550,6 +1632,229 @@ class AppHandler(SimpleHTTPRequestHandler):
         finally:
             connection.close()
 
+    def _handle_admin_period_closes(self) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            payload = period_close.overview(connection)
+            payload["status"] = "ok"
+            self._send_json(200, payload)
+        finally:
+            connection.close()
+
+    def _handle_admin_period_close_one(self, year_month: str) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            try:
+                payload = period_close.close_payload(connection, year_month)
+            except period_close.PeriodCloseError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            body = dict(payload)
+            body["period_status"] = body.get("status")
+            body["status"] = "ok"
+            self._send_json(200, body)
+        finally:
+            connection.close()
+
+    def _handle_admin_period_report(self, year_month: str) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            try:
+                payload = period_close.close_payload(connection, year_month)
+            except period_close.PeriodCloseError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            if not payload.get("snapshot") or payload.get("status") not in ("closed", "reopened"):
+                self._send_json(404, {"status": "error", "message": "该账期尚无月报。"})
+                return
+            body = json.dumps(
+                {
+                    "report_no": payload["report_no"],
+                    "snapshot_hash": payload["snapshot_hash"],
+                    "year_month": year_month,
+                    "snapshot": payload["snapshot"],
+                },
+                ensure_ascii=False,
+                indent=2,
+            ).encode("utf-8")
+            self.send_response(200)
+            self.send_header("Content-Type", "application/json; charset=utf-8")
+            self.send_header(
+                "Content-Disposition",
+                f'attachment; filename="{payload["report_no"] or year_month}.json"',
+            )
+            self.send_header("Content-Length", str(len(body)))
+            self.send_header("Cache-Control", "no-store")
+            self.end_headers()
+            self.wfile.write(body)
+        finally:
+            connection.close()
+
+    def _handle_admin_period_reopens(self, query: dict[str, list[str]]) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            status = (query.get("status") or [None])[0] or None
+            items = period_close.list_reopen_requests(connection, status=status)
+            self._send_json(200, {"status": "ok", "items": items})
+        finally:
+            connection.close()
+
+    def _handle_admin_period_reopen_one(self, request_id: int) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            try:
+                payload = period_close.reopen_payload(connection, request_id)
+            except period_close.PeriodCloseError as exc:
+                self._send_json(404, {"status": "error", "message": str(exc)})
+                return
+            payload["status_ok"] = "ok"
+            payload["ok"] = True
+            self._send_json(200, {"status": "ok", "item": payload})
+        finally:
+            connection.close()
+
+    def _handle_admin_period_audit(self, query: dict[str, list[str]]) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            try:
+                limit = int((query.get("limit") or ["100"])[0])
+            except ValueError:
+                limit = 100
+            items = period_close.list_audit_events(
+                connection,
+                action=(query.get("action") or [None])[0] or None,
+                year_month=(query.get("year_month") or [None])[0] or None,
+                company_q=(query.get("company") or [None])[0] or None,
+                since=(query.get("since") or [None])[0] or None,
+                until=(query.get("until") or [None])[0] or None,
+                limit=limit,
+            )
+            self._send_json(200, {"status": "ok", "items": items})
+        finally:
+            connection.close()
+
+    def _handle_admin_period_execute(self, year_month: str) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            data = self._read_json_body() or {}
+            try:
+                payload = period_close.execute_close(
+                    connection,
+                    year_month,
+                    user,
+                    confirm=bool(data.get("confirm")),
+                )
+            except period_close.PeriodConflictError as exc:
+                self._send_json(409, {"status": "error", "message": str(exc)})
+                return
+            except period_close.PeriodCloseError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            except Exception as exc:
+                period_close.mark_close_failed(connection, year_month, user, str(exc))
+                self._send_json(
+                    500,
+                    {
+                        "status": "error",
+                        "message": f"结账失败，未改动任何数据：{exc}",
+                    },
+                )
+                return
+            auth.audit(
+                connection, "period_close", actor=user,
+                target=year_month, detail=payload.get("report_no"), ip=self._client_ip,
+            )
+            payload["period_status"] = payload.get("status")
+            payload["status"] = "ok"
+            self._send_json(200, payload)
+        finally:
+            connection.close()
+
+    def _handle_admin_period_reopen_request(self, year_month: str) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            data = self._read_json_body() or {}
+            try:
+                payload = period_close.request_reopen(
+                    connection,
+                    year_month,
+                    user,
+                    reason=str(data.get("reason") or ""),
+                    companies_note=str(data.get("companies_note") or ""),
+                    window_days=data.get("window_days") or 3,
+                )
+            except period_close.PeriodConflictError as exc:
+                self._send_json(409, {"status": "error", "message": str(exc)})
+                return
+            except period_close.PeriodCloseError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            auth.audit(
+                connection, "period_reopen_request", actor=user,
+                target=year_month, detail=payload.get("number"), ip=self._client_ip,
+            )
+            self._send_json(200, {"status": "ok", "item": payload})
+        finally:
+            connection.close()
+
+    def _handle_admin_period_reopen_decide(self, request_id: int) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            data = self._read_json_body() or {}
+            approve = bool(data.get("approve"))
+            try:
+                payload = period_close.decide_reopen(
+                    connection,
+                    request_id,
+                    user,
+                    approve=approve,
+                    comment=str(data.get("comment") or ""),
+                )
+            except period_close.PeriodConflictError as exc:
+                self._send_json(409, {"status": "error", "message": str(exc)})
+                return
+            except period_close.PeriodCloseError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            auth.audit(
+                connection,
+                "period_reopen_approve" if approve else "period_reopen_reject",
+                actor=user,
+                target=payload.get("year_month"),
+                detail=payload.get("number"),
+                ip=self._client_ip,
+            )
+            self._send_json(200, {"status": "ok", "item": payload})
+        finally:
+            connection.close()
+
     # ------------------------------------------------------------------
     # System settings (admin read/write, persisted + audited)
     # ------------------------------------------------------------------
@@ -2292,23 +2597,41 @@ class AppHandler(SimpleHTTPRequestHandler):
             if not row_ids:
                 self._send_json(400, {"status": "error", "message": "必须指定 source_row_ids 或 batch_id。"})
                 return
+            writable, locked_rows = period_close.split_writable_row_ids(connection, row_ids)
+            late = 0
+            if locked_rows:
+                late = period_close.record_late_arrivals(connection, locked_rows, user)
+            if not writable:
+                self._send_json(
+                    200,
+                    {
+                        "status": "ok",
+                        "matching": {
+                            "created_events": 0, "updated_events": 0, "unchanged": 0,
+                            "skipped_locked": len(locked_rows), "rows": len(row_ids),
+                        },
+                        "late_arrivals": late,
+                    },
+                )
+                return
             try:
-                result = matching.reconcile_rows(connection, row_ids, actor=user)
+                with transaction(connection):
+                    result = matching.reconcile_rows(connection, writable, actor=user)
+                    ledger_events.reconcile_bank_events(connection, actor=user)
+                    result["late_arrivals"] = late
+                    auth.audit(
+                        connection, "transfer_reconcile", actor=user,
+                        target=f"rows:{len(writable)}",
+                        detail=(
+                            f"created:{result['created_events']};"
+                            f"updated:{result['updated_events']};late:{late}"
+                        ),
+                        ip=self._client_ip,
+                    )
             except Exception as exc:
                 self._send_json(500, {"status": "error", "message": f"重跑匹配失败：{exc}"})
                 return
-            try:
-                ledger_events.reconcile_bank_events(connection, actor=user)
-            except Exception as exc:
-                self._send_json(500, {"status": "error", "message": f"同步往来事件失败：{exc}"})
-                return
-            auth.audit(
-                connection, "transfer_reconcile", actor=user,
-                target=f"rows:{len(row_ids)}",
-                detail=f"created:{result['created_events']};updated:{result['updated_events']}",
-                ip=self._client_ip,
-            )
-            self._send_json(200, {"status": "ok", "matching": result})
+            self._send_json(200, {"status": "ok", "matching": result, "late_arrivals": late})
         finally:
             connection.close()
 
@@ -2336,27 +2659,31 @@ class AppHandler(SimpleHTTPRequestHandler):
                 self._send_json(400, {"status": "error", "message": "source_row_ids 必须是数组。"})
                 return
             try:
-                payload = matching.apply_manual_decision(
-                    connection,
-                    event_id,
-                    action,
-                    reason=str(data.get("reason") or ""),
-                    expected_revision=expected_revision,
-                    request_key=str(data.get("request_key") or "") or None,
-                    actor=user,
-                    source_row_ids=[int(item) for item in source_row_ids]
-                    if source_row_ids
-                    else None,
-                    participant=data.get("participant"),
-                )
+                period_close.assert_event_writable(connection, event_id)
+                with transaction(connection):
+                    payload = matching.apply_manual_decision(
+                        connection,
+                        event_id,
+                        action,
+                        reason=str(data.get("reason") or ""),
+                        expected_revision=expected_revision,
+                        request_key=str(data.get("request_key") or "") or None,
+                        actor=user,
+                        source_row_ids=[int(item) for item in source_row_ids]
+                        if source_row_ids
+                        else None,
+                        participant=data.get("participant"),
+                    )
+                    ledger_events.reconcile_bank_events(connection, actor=user)
+            except period_close.PeriodLockedError as exc:
+                self._send_json(409, {"status": "error", "message": str(exc), "year_month": exc.year_month})
+                return
             except matching.MatchConflictError as exc:
                 self._send_json(409, {"status": "error", "message": str(exc)})
                 return
             except matching.MatchInputError as exc:
                 self._send_json(400, {"status": "error", "message": str(exc)})
                 return
-            try:
-                ledger_events.reconcile_bank_events(connection, actor=user)
             except Exception as exc:
                 self._send_json(500, {"status": "error", "message": f"同步往来事件失败：{exc}"})
                 return
@@ -2648,27 +2975,31 @@ class AppHandler(SimpleHTTPRequestHandler):
                 return
             reason = str(data.get("reason") or "").strip() or "公司端确认单边流水"
             try:
-                payload = matching.apply_manual_decision(
-                    connection,
-                    event_id,
-                    "assign_participant",
-                    reason=reason,
-                    expected_revision=expected_revision,
-                    request_key=request_key,
-                    actor=user,
-                    participant={
-                        "role": role,
-                        "company_id": counterparty_company_id,
-                    },
-                )
+                period_close.assert_event_writable(connection, event_id)
+                with transaction(connection):
+                    payload = matching.apply_manual_decision(
+                        connection,
+                        event_id,
+                        "assign_participant",
+                        reason=reason,
+                        expected_revision=expected_revision,
+                        request_key=request_key,
+                        actor=user,
+                        participant={
+                            "role": role,
+                            "company_id": counterparty_company_id,
+                        },
+                    )
+                    ledger_events.reconcile_bank_events(connection, actor=user)
+            except period_close.PeriodLockedError as exc:
+                self._send_json(409, {"status": "error", "message": str(exc), "year_month": exc.year_month})
+                return
             except matching.MatchConflictError as exc:
                 self._send_json(409, {"status": "error", "message": str(exc)})
                 return
             except matching.MatchInputError as exc:
                 self._send_json(400, {"status": "error", "message": str(exc)})
                 return
-            try:
-                ledger_events.reconcile_bank_events(connection, actor=user)
             except Exception as exc:
                 self._send_json(500, {"status": "error", "message": f"同步往来事件失败：{exc}"})
                 return
@@ -3025,6 +3356,7 @@ class AppHandler(SimpleHTTPRequestHandler):
                 )
                 return
             try:
+                period_close.assert_ledger_writable(connection, event_id)
                 action = str(data.get("action") or "confirm")
                 if action in ("return", "exception"):
                     payload = subjects.park_subject(
@@ -3047,6 +3379,9 @@ class AppHandler(SimpleHTTPRequestHandler):
                         request_key=str(data.get("request_key") or "") or None,
                         actor=user,
                     )
+            except period_close.PeriodLockedError as exc:
+                self._send_json(409, {"status": "error", "message": str(exc), "year_month": exc.year_month})
+                return
             except subjects.SubjectConflictError as exc:
                 self._send_json(409, {"status": "error", "message": str(exc)})
                 return
@@ -3079,61 +3414,68 @@ class AppHandler(SimpleHTTPRequestHandler):
                 self._send_json(400, {"status": "error", "message": "必须填写操作原因。"})
                 return
             try:
-                if action == "reverse":
-                    event_id, _revision_id = ledger_events.create_reversal(
-                        connection, event_id,
-                        source_kind="adjustment",
-                        source_revision_token=None,
-                        effective_at=data.get("effective_at") or None,
-                        reason=reason, actor=user, idempotency_key=request_key,
-                    )
-                    outcome: dict[str, object] = {
-                        "action": "reverse", "ledger_event_id": event_id,
-                    }
-                elif action == "adjust":
-                    try:
-                        effective_at = str(data.get("effective_at") or "")
-                        amount = str(data.get("amount") or "")
-                        currency = str(data.get("currency") or "")
-                        payer = int(data["payer_company_id"])
-                        payee = int(data["payee_company_id"])
-                        perspective = int(data["perspective_company_id"])
-                        subject_code = str(data.get("subject_code") or "")
-                    except (KeyError, TypeError, ValueError):
-                        self._send_json(
-                            400, {"status": "error", "message": "adjust 参数不完整或无效。"}
-                        )
-                        return
-                    event_id, _revision_id = ledger_events.create_adjustment(
-                        connection, event_id,
-                        effective_at=effective_at, amount=amount, currency=currency,
-                        payer_company_id=payer, payee_company_id=payee,
-                        perspective_company_id=perspective, subject_code=subject_code,
-                        reason=reason, actor=user, idempotency_key=request_key,
-                    )
-                    outcome = {"action": "adjust", "ledger_event_id": event_id}
-                elif action == "reopen":
-                    event_id, _revision_id = ledger_events.reopen_subject(
-                        connection, event_id, reason=reason, actor=user,
-                        idempotency_key=request_key,
-                    )
-                    outcome = {"action": "reopen", "ledger_event_id": event_id}
-                else:
+                period_close.assert_ledger_writable(connection, event_id)
+                if action in ("adjust", "reverse") and data.get("effective_at"):
+                    period_close.assert_date_writable(connection, str(data.get("effective_at")))
+                if action not in ("reverse", "adjust", "reopen"):
                     self._send_json(
                         400,
                         {"status": "error", "message": "action 必须是 reverse、adjust 或 reopen。"},
                     )
                     return
+                with transaction(connection):
+                    if action == "reverse":
+                        event_id, _revision_id = ledger_events.create_reversal(
+                            connection, event_id,
+                            source_kind="adjustment",
+                            source_revision_token=None,
+                            effective_at=data.get("effective_at") or None,
+                            reason=reason, actor=user, idempotency_key=request_key,
+                        )
+                        outcome = {
+                            "action": "reverse", "ledger_event_id": event_id,
+                        }
+                    elif action == "adjust":
+                        try:
+                            effective_at = str(data.get("effective_at") or "")
+                            amount = str(data.get("amount") or "")
+                            currency = str(data.get("currency") or "")
+                            payer = int(data["payer_company_id"])
+                            payee = int(data["payee_company_id"])
+                            perspective = int(data["perspective_company_id"])
+                            subject_code = str(data.get("subject_code") or "")
+                        except (KeyError, TypeError, ValueError):
+                            self._send_json(
+                                400, {"status": "error", "message": "adjust 参数不完整或无效。"}
+                            )
+                            return
+                        event_id, _revision_id = ledger_events.create_adjustment(
+                            connection, event_id,
+                            effective_at=effective_at, amount=amount, currency=currency,
+                            payer_company_id=payer, payee_company_id=payee,
+                            perspective_company_id=perspective, subject_code=subject_code,
+                            reason=reason, actor=user, idempotency_key=request_key,
+                        )
+                        outcome = {"action": "adjust", "ledger_event_id": event_id}
+                    else:
+                        event_id, _revision_id = ledger_events.reopen_subject(
+                            connection, event_id, reason=reason, actor=user,
+                            idempotency_key=request_key,
+                        )
+                        outcome = {"action": "reopen", "ledger_event_id": event_id}
+                    auth.audit(
+                        connection, f"ledger_{action}", actor=user,
+                        target=f"ledger_event:{event_id}", detail=reason, ip=self._client_ip,
+                    )
+            except period_close.PeriodLockedError as exc:
+                self._send_json(409, {"status": "error", "message": str(exc), "year_month": exc.year_month})
+                return
             except ledger_events.LedgerConflictError as exc:
                 self._send_json(409, {"status": "error", "message": str(exc)})
                 return
             except ledger_events.LedgerInputError as exc:
                 self._send_json(400, {"status": "error", "message": str(exc)})
                 return
-            auth.audit(
-                connection, f"ledger_{action}", actor=user,
-                target=f"ledger_event:{event_id}", detail=reason, ip=self._client_ip,
-            )
             self._send_json(200, {"status": "ok", **outcome})
         finally:
             connection.close()
@@ -3157,6 +3499,13 @@ class AppHandler(SimpleHTTPRequestHandler):
                 self._send_json(400, {"status": "error", "message": "expected_decision_id 无效。"})
                 return
             try:
+                existing = connection.execute(
+                    "SELECT occurred_at FROM manual_records WHERE id = ?", (record_id,)
+                ).fetchone()
+                if existing is not None:
+                    period_close.assert_date_writable(
+                        connection, data.get("effective_at") or existing["occurred_at"]
+                    )
                 payload = manual_records.decide(
                     connection,
                     record_id,
@@ -3169,6 +3518,9 @@ class AppHandler(SimpleHTTPRequestHandler):
                     target_ledger_event_id=data.get("target_ledger_event_id"),
                     effective_at=data.get("effective_at"),
                 )
+            except period_close.PeriodLockedError as exc:
+                self._send_json(409, {"status": "error", "message": str(exc), "year_month": exc.year_month})
+                return
             except manual_records.ManualConflictError as exc:
                 self._send_json(409, {"status": "error", "message": str(exc)})
                 return
@@ -3617,6 +3969,7 @@ class AppHandler(SimpleHTTPRequestHandler):
             if data is None:
                 return
             try:
+                period_close.assert_date_writable(connection, str(data.get("occurred_at") or ""))
                 payload = manual_records.submit(
                     connection,
                     company_id=company_id,
@@ -3636,6 +3989,9 @@ class AppHandler(SimpleHTTPRequestHandler):
                     reason=data.get("reason"),
                     evidence=data.get("evidence"),
                 )
+            except period_close.PeriodLockedError as exc:
+                self._send_json(409, {"status": "error", "message": str(exc), "year_month": exc.year_month})
+                return
             except manual_records.ManualConflictError as exc:
                 self._send_json(409, {"status": "error", "message": str(exc)})
                 return

src/bank_importer/auth.py

@@ -18,7 +18,7 @@ import secrets
 import sqlite3
 import string
 
-from .db import utc_now
+from .db import transaction, utc_now
 
 
 MIN_PASSWORD_LENGTH = 8
@@ -204,6 +204,7 @@ def create_session(
     token = secrets.token_urlsafe(32)
     token_hash = hashlib.sha256(token.encode("utf-8")).hexdigest()
     now = datetime.now(timezone.utc)
+    purge_expired_sessions(connection)
     with connection:
         connection.execute(
             """
@@ -220,6 +221,17 @@ def create_session(
     return token
 
 
+def purge_expired_sessions(connection: sqlite3.Connection) -> int:
+    """Drop expired or revoked session rows so they do not accumulate."""
+    now = utc_now()
+    with connection:
+        cursor = connection.execute(
+            "DELETE FROM sessions WHERE expires_at <= ? OR revoked_at IS NOT NULL",
+            (now,),
+        )
+    return int(cursor.rowcount or 0)
+
+
 def resolve_session(connection: sqlite3.Connection, token: str) -> sqlite3.Row | None:
     """Return the user row for a live session token, else None.
 
@@ -296,7 +308,7 @@ def audit(
     ip: str | None = None,
 ) -> None:
     """Append an audit log entry. Never pass passwords in ``detail``."""
-    with connection:
+    with transaction(connection):
         connection.execute(
             """
             INSERT INTO audit_log (

src/bank_importer/calculation.py

@@ -7,8 +7,8 @@ from decimal import Decimal, InvalidOperation
 import json
 import sqlite3
 
-from .db import utc_now
-from . import master_data, matching
+from .db import transaction, utc_now
+from . import auth, master_data, matching
 
 
 SETTING_START_DATE = "calculation_start_date"
@@ -81,7 +81,7 @@ def set_calculation_start_date(
         raise LockedError("已有结账月份，起算日已锁定。")
     before = get_calculation_start_date(connection)
     now = utc_now()
-    with connection:
+    with transaction(connection):
         connection.execute(
             """
             INSERT INTO system_settings (key, value, updated_at, updated_by)
@@ -185,7 +185,7 @@ def create_opening_balance(
         raise ConflictError("该对公司已有确认期初，请使用修订。")
     revision = _next_revision(connection, low_id, high_id)
     now = utc_now()
-    with connection:
+    with transaction(connection):
         cursor = connection.execute(
             """
             INSERT INTO opening_balance_revisions (
@@ -235,7 +235,7 @@ def confirm_opening_balance(
     reason = str(reason or "").strip()
     if len(reason) < 2:
         raise ValueError("确认期初必须填写原因。")
-    with connection:
+    with transaction(connection):
         connection.execute(
             """
             UPDATE opening_balance_revisions SET status = 'confirmed', reason = ?
@@ -278,7 +278,7 @@ def revise_opening_balance(
     high_id = int(row["company_id_high"])
     revision = _next_revision(connection, low_id, high_id)
     now = utc_now()
-    with connection:
+    with transaction(connection):
         connection.execute(
             "UPDATE opening_balance_revisions SET status = 'superseded' WHERE id = ?",
             (revision_id,),
@@ -333,7 +333,7 @@ def void_opening_balance(
     reason = str(reason or "").strip()
     if len(reason) < 2:
         raise ValueError("作废期初必须填写原因。")
-    with connection:
+    with transaction(connection):
         connection.execute(
             "UPDATE opening_balance_revisions SET status = 'void', reason = ? WHERE id = ?",
             (reason, revision_id),
@@ -551,7 +551,7 @@ def recalculate_coverage_gaps(connection: sqlite3.Connection) -> int:
         "SELECT * FROM bank_accounts WHERE status = 'active'"
     ).fetchall()
     rebuilt = 0
-    with connection:
+    with transaction(connection):
         for account in accounts:
             connection.execute(
                 """
@@ -668,7 +668,7 @@ def submit_no_business_attestation(
     if account["company_id"] != company_id:
         raise ValueError("只能为本公司账户提交说明。")
     now = utc_now()
-    with connection:
+    with transaction(connection):
         cursor = connection.execute(
             """
             INSERT INTO no_business_attestations (
@@ -688,6 +688,13 @@ def submit_no_business_attestation(
             ),
         )
         attestation_id = int(cursor.lastrowid)
+        auth.audit(
+            connection,
+            "attestation_submit",
+            actor=actor,
+            target=f"attestation:{attestation_id}",
+            detail=f"account:{bank_account_id};gap:{gap_start}..{gap_end}",
+        )
     return attestation_payload(connection, attestation_id)
 
 
@@ -712,7 +719,7 @@ def review_no_business_attestation(
         raise ValueError("审核必须填写理由。")
     status = "approved" if decision == "approve" else "rejected"
     now = utc_now()
-    with connection:
+    with transaction(connection):
         connection.execute(
             """
             UPDATE no_business_attestations
@@ -748,6 +755,13 @@ def review_no_business_attestation(
                 """,
                 (row["bank_account_id"], row["gap_end"], row["gap_start"]),
             )
+        auth.audit(
+            connection,
+            f"attestation_{decision}",
+            actor=actor,
+            target=f"attestation:{attestation_id}",
+            detail=review_reason,
+        )
     return attestation_payload(connection, attestation_id)
 
 

src/bank_importer/dashboard.py

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

src/bank_importer/db.py

@@ -10,10 +10,12 @@ version order; each records itself in ``schema_migrations`` so re-running
 from __future__ import annotations
 
 import argparse
+from contextlib import contextmanager
 from dataclasses import dataclass
 from datetime import datetime, timezone
 from pathlib import Path
 import sqlite3
+from typing import Iterator
 
 
 DEFAULT_DB_PATH = Path("data/app.db")
@@ -23,6 +25,31 @@ def utc_now() -> str:
     return datetime.now(timezone.utc).isoformat()
 
 
+@contextmanager
+def transaction(connection: sqlite3.Connection) -> Iterator[sqlite3.Connection]:
+    """Own a write transaction only when the caller has not already started one.
+
+    Nested helpers join the outer boundary so business rows and their audit
+    trail commit or roll back together. Standalone callers still commit before
+    return, so ``connection.close()`` cannot silently drop the work (HEL-270).
+    ``sqlite3.Connection`` as a context manager always commits on exit even
+    when it did not begin the transaction; do not use it for nestable writes.
+    """
+    began = False
+    if not connection.in_transaction:
+        connection.execute("BEGIN IMMEDIATE")
+        began = True
+    try:
+        yield connection
+    except Exception:
+        if began:
+            connection.rollback()
+        raise
+    else:
+        if began:
+            connection.commit()
+
+
 @dataclass(frozen=True)
 class Migration:
     version: int
@@ -1096,6 +1123,106 @@ MIGRATIONS: tuple[Migration, ...] = (
         CREATE INDEX idx_reminders_company ON reminders (company_id);
         """,
     ),
+
+    Migration(
+        version=10,
+        name="00010_period_close_reopen",
+        # HEL-196/269: monthly close snapshots, reopen approval, late arrivals
+        # after lock, and an append-only period audit trail. closed_periods
+        # (from 0008) remains the live lock index; this table is the versioned
+        # report history.
+        up="""
+        CREATE TABLE period_close_runs (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            year_month TEXT NOT NULL,
+            version INTEGER NOT NULL,
+            status TEXT NOT NULL CHECK (status IN (
+                'pending', 'closing', 'closed', 'failed', 'reopened'
+            )),
+            snapshot_json TEXT,
+            snapshot_hash TEXT,
+            report_no TEXT,
+            blockers_json TEXT,
+            fail_reason TEXT,
+            closed_at TEXT,
+            closed_by INTEGER REFERENCES users (id),
+            closed_by_username TEXT,
+            reopen_window_end TEXT,
+            created_at TEXT NOT NULL,
+            updated_at TEXT NOT NULL,
+            UNIQUE (year_month, version)
+        );
+
+        CREATE TABLE period_reopen_requests (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            period_close_id INTEGER NOT NULL REFERENCES period_close_runs (id),
+            year_month TEXT NOT NULL,
+            reason TEXT NOT NULL,
+            companies_note TEXT,
+            window_days INTEGER NOT NULL DEFAULT 3,
+            status TEXT NOT NULL CHECK (status IN ('pending', 'approved', 'rejected')),
+            requester_id INTEGER REFERENCES users (id),
+            requester_username TEXT,
+            requested_at TEXT NOT NULL,
+            reviewer_id INTEGER REFERENCES users (id),
+            reviewer_username TEXT,
+            reviewed_at TEXT,
+            review_comment TEXT,
+            before_json TEXT,
+            after_json TEXT
+        );
+
+        CREATE TABLE period_late_arrivals (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            year_month TEXT NOT NULL,
+            source_row_id INTEGER NOT NULL UNIQUE REFERENCES source_rows (id),
+            status TEXT NOT NULL DEFAULT 'open' CHECK (status IN ('open', 'absorbed')),
+            created_at TEXT NOT NULL,
+            actor_user_id INTEGER REFERENCES users (id),
+            actor_username TEXT
+        );
+
+        CREATE TABLE period_audit_events (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            created_at TEXT NOT NULL,
+            actor_user_id INTEGER REFERENCES users (id),
+            actor_username TEXT,
+            actor_role TEXT,
+            action TEXT NOT NULL,
+            year_month TEXT,
+            object_label TEXT,
+            reason TEXT,
+            before_json TEXT,
+            after_json TEXT,
+            report_no TEXT,
+            related_id INTEGER
+        );
+
+        CREATE INDEX idx_period_close_month ON period_close_runs (year_month, version);
+        CREATE INDEX idx_period_reopen_status ON period_reopen_requests (status, year_month);
+        CREATE INDEX idx_period_audit_created ON period_audit_events (created_at);
+
+        CREATE TRIGGER period_audit_no_update BEFORE UPDATE ON period_audit_events
+            BEGIN SELECT RAISE (ABORT, 'period_audit_events rows are append-only'); END;
+        CREATE TRIGGER period_audit_no_delete BEFORE DELETE ON period_audit_events
+            BEGIN SELECT RAISE (ABORT, 'period_audit_events rows are immutable history'); END;
+        CREATE TRIGGER period_close_snapshot_no_update BEFORE UPDATE ON period_close_runs
+            WHEN OLD.snapshot_json IS NOT NULL AND NEW.snapshot_json IS NOT OLD.snapshot_json
+            BEGIN SELECT RAISE (ABORT, 'closed snapshots cannot be rewritten'); END;
+        """,
+        down="""
+        DROP TRIGGER IF EXISTS period_close_snapshot_no_update;
+        DROP TRIGGER IF EXISTS period_audit_no_delete;
+        DROP TRIGGER IF EXISTS period_audit_no_update;
+        DROP INDEX IF EXISTS idx_period_audit_created;
+        DROP INDEX IF EXISTS idx_period_reopen_status;
+        DROP INDEX IF EXISTS idx_period_close_month;
+        DROP TABLE IF EXISTS period_audit_events;
+        DROP TABLE IF EXISTS period_late_arrivals;
+        DROP TABLE IF EXISTS period_reopen_requests;
+        DROP TABLE IF EXISTS period_close_runs;
+        """,
+    ),
 )
 
 
@@ -1108,6 +1235,10 @@ def connect(path: str | Path) -> sqlite3.Connection:
     connection = sqlite3.connect(str(db_path), timeout=30)
     connection.row_factory = sqlite3.Row
     connection.execute("PRAGMA foreign_keys = ON")
+    # WAL lowers write-lock contention on file databases. Skip :memory:
+    # because WAL requires a real file.
+    if str(db_path) != ":memory:":
+        connection.execute("PRAGMA journal_mode=WAL")
     return connection
 
 

src/bank_importer/flows.py

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

src/bank_importer/importing.py

@@ -650,6 +650,14 @@ def review_sheets(
                 actor=actor,
             )
             ledger_events.reconcile_bank_events(connection, actor=actor)
+        if updated:
+            auth.audit(
+                connection,
+                f"sheet_{decision}",
+                actor=actor,
+                target=f"batch:{batch_id}",
+                detail=f"sheets:{','.join(updated)}" + (f";reason:{reason}" if reason else ""),
+            )
         if began:
             connection.commit()
     except Exception:
@@ -657,14 +665,6 @@ def review_sheets(
             connection.rollback()
         raise
 
-    if updated:
-        auth.audit(
-            connection,
-            f"sheet_{decision}",
-            actor=actor,
-            target=f"batch:{batch_id}",
-            detail=f"sheets:{','.join(updated)}" + (f";reason:{reason}" if reason else ""),
-        )
     payload: dict[str, object] = {"updated": updated, "already": already}
     if matching_result is not None:
         payload["matching"] = matching_result

src/bank_importer/ledger_events.py

@@ -18,7 +18,7 @@ from decimal import Decimal, InvalidOperation
 import json
 import sqlite3
 
-from .db import utc_now
+from .db import transaction, utc_now
 from .subjects import MIRROR, SUBJECTS, mirror_subject
 
 
@@ -428,26 +428,30 @@ def reopen_subject(
         raise LedgerInputError(
             "该事件没有银行来源，无法重新进入科目审核；请改用调整或冲销。"
         )
-    if not _has_reversal(connection, ledger_event_id):
-        create_reversal(
-            connection, ledger_event_id,
-            source_kind=current["source_kind"],
-            source_revision_token=current["source_revision_token"],
-            reason="科目复核：原确认事件冲销",
-            actor=actor,
-            idempotency_key=(idempotency_key + ":rev" if idempotency_key else None),
-            rule_version=current["rule_version"],
-        )
     ev = connection.execute(
         "SELECT * FROM eligible_intercompany_events WHERE event_id = ?",
         (bank_claim["bank_event_id"],),
     ).fetchone()
     if ev is None:
         raise LedgerInputError("银行事件已不再纳入往来，无法重新入账。")
-    event_id, revision_id = _create_bank_event(
-        connection, ev, actor, reason="科目复核后重新入账，待确认科目",
-        replacing_claim=bank_claim,
-    )
+    # One nestable transaction: reversal, replacement event, source re-claim
+    # and suggestions commit together. create_event used to commit on its own,
+    # leaving the bank-source UPDATE uncommitted for connection.close().
+    with transaction(connection):
+        if not _has_reversal(connection, ledger_event_id):
+            create_reversal(
+                connection, ledger_event_id,
+                source_kind=current["source_kind"],
+                source_revision_token=current["source_revision_token"],
+                reason="科目复核：原确认事件冲销",
+                actor=actor,
+                idempotency_key=(idempotency_key + ":rev" if idempotency_key else None),
+                rule_version=current["rule_version"],
+            )
+        event_id, revision_id = _create_bank_event(
+            connection, ev, actor, reason="科目复核后重新入账，待确认科目",
+            replacing_claim=bank_claim,
+        )
     return event_id, revision_id
 
 
@@ -553,51 +557,52 @@ def _create_bank_event(
     reason: str,
     replacing_claim: sqlite3.Row | None = None,
 ) -> tuple[int, int]:
-    event_id, revision_id = create_event(
-        connection,
-        state="pending_subject",
-        effective_at=event["effective_at"],
-        amount=event["amount"],
-        currency=event["currency"],
-        payer_company_id=event["payer_company_id"],
-        payee_company_id=event["payee_company_id"],
-        perspective_company_id=None,
-        subject_code=None,
-        source_kind="bank",
-        source_revision_token=event["decision_id"],
-        posting_kind="normal",
-        rule_version=SUBJECT_RULE_VERSION,
-        evidence_json=json.dumps(
-            {
-                "bank_event_id": event["event_id"],
-                "decision_id": event["decision_id"],
-                "pairing": event["pairing"],
-                "evidence_count": event["evidence_count"],
-            },
-            ensure_ascii=False,
-        ),
-        actor=actor,
-        reason=reason,
-    )
-    if replacing_claim is not None:
-        connection.execute(
-            """
-            UPDATE ledger_event_bank_sources SET ledger_event_id = ?
-            WHERE bank_event_id = ?
-            """,
-            (event_id, event["event_id"]),
+    with transaction(connection):
+        event_id, revision_id = create_event(
+            connection,
+            state="pending_subject",
+            effective_at=event["effective_at"],
+            amount=event["amount"],
+            currency=event["currency"],
+            payer_company_id=event["payer_company_id"],
+            payee_company_id=event["payee_company_id"],
+            perspective_company_id=None,
+            subject_code=None,
+            source_kind="bank",
+            source_revision_token=event["decision_id"],
+            posting_kind="normal",
+            rule_version=SUBJECT_RULE_VERSION,
+            evidence_json=json.dumps(
+                {
+                    "bank_event_id": event["event_id"],
+                    "decision_id": event["decision_id"],
+                    "pairing": event["pairing"],
+                    "evidence_count": event["evidence_count"],
+                },
+                ensure_ascii=False,
+            ),
+            actor=actor,
+            reason=reason,
         )
-    else:
-        connection.execute(
-            """
-            INSERT INTO ledger_event_bank_sources (bank_event_id, ledger_event_id)
-            VALUES (?, ?)
-            """,
-            (event["event_id"], event_id),
-        )
-    from .subjects import store_suggestions
+        if replacing_claim is not None:
+            connection.execute(
+                """
+                UPDATE ledger_event_bank_sources SET ledger_event_id = ?
+                WHERE bank_event_id = ?
+                """,
+                (event_id, event["event_id"]),
+            )
+        else:
+            connection.execute(
+                """
+                INSERT INTO ledger_event_bank_sources (bank_event_id, ledger_event_id)
+                VALUES (?, ?)
+                """,
+                (event["event_id"], event_id),
+            )
+        from .subjects import store_suggestions
 
-    store_suggestions(connection, event_id)
+        store_suggestions(connection, event_id)
     return event_id, revision_id
 
 

src/bank_importer/master_data.py

@@ -17,7 +17,7 @@ import json
 import re
 import sqlite3
 
-from .db import utc_now
+from .db import transaction, utc_now
 
 
 ACCOUNT_TYPES = ("基本户", "一般户", "专用户")
@@ -143,7 +143,7 @@ def create_company(
         raise ValueError("公司名称不能为空。")
     now = utc_now()
     try:
-        with connection:
+        with transaction(connection):
             cursor = connection.execute(
                 """
                 INSERT INTO companies (
@@ -153,16 +153,15 @@ def create_company(
                 (name, (credit_code or "").strip() or None,
                  (cashier_name or "").strip() or None, now, now),
             )
+            company_id = int(cursor.lastrowid)
+            record_change(
+                connection, "company", company_id, "create",
+                None, {"name": name, "credit_code": credit_code or None,
+                       "cashier_name": cashier_name or None, "status": "active"},
+                None, actor,
+            )
     except sqlite3.IntegrityError as exc:
         raise ConflictError("公司名称已存在。") from exc
-    company_id = int(cursor.lastrowid)
-    with connection:
-        record_change(
-            connection, "company", company_id, "create",
-            None, {"name": name, "credit_code": credit_code or None,
-                   "cashier_name": cashier_name or None, "status": "active"},
-            None, actor,
-        )
     return company_id
 
 
@@ -210,7 +209,7 @@ def submit_bank_account(
 
     if existing is None:
         try:
-            with connection:
+            with transaction(connection):
                 cursor = connection.execute(
                     """
                     INSERT INTO bank_accounts (
@@ -222,23 +221,22 @@ def submit_bank_account(
                     (company_id, number, holder, bank, kind,
                      requested_from, actor["id"] if actor else None, now, now),
                 )
+                account_id = int(cursor.lastrowid)
+                record_change(
+                    connection, "bank_account", account_id, "submit", None,
+                    {"company_id": company_id, "account_number": number,
+                     "bank_name": bank, "account_type": kind, "status": "pending",
+                     "effective_from": requested_from},
+                    None, actor,
+                )
         except sqlite3.IntegrityError as exc:
             # Lost a concurrent-insert race on the UNIQUE constraint.
             raise ConflictError("该银行账号已登记，请等待现有申请处理。") from exc
-        account_id = int(cursor.lastrowid)
-        with connection:
-            record_change(
-                connection, "bank_account", account_id, "submit", None,
-                {"company_id": company_id, "account_number": number,
-                 "bank_name": bank, "account_type": kind, "status": "pending",
-                 "effective_from": requested_from},
-                None, actor,
-            )
         return get_account(connection, account_id)
 
     if existing["status"] == "returned" and existing["company_id"] == company_id:
         before = _snapshot(existing)
-        with connection:
+        with transaction(connection):
             connection.execute(
                 """
                 UPDATE bank_accounts
@@ -287,7 +285,7 @@ def review_bank_account(
         if account["status"] != "pending":
             raise ConflictError("只有待复核的账户可以审核通过。")
         start = validate_date(effective_from, "启用日期") or account["effective_from"] or today
-        with connection:
+        with transaction(connection):
             connection.execute(
                 """
                 UPDATE bank_accounts
@@ -306,7 +304,7 @@ def review_bank_account(
             raise ConflictError("只有待复核的账户可以退回。")
         if reason is None:
             raise ValueError("退回必须填写原因。")
-        with connection:
+        with transaction(connection):
             connection.execute(
                 """
                 UPDATE bank_accounts
@@ -326,7 +324,7 @@ def review_bank_account(
         if reason is None:
             raise ValueError("停用必须填写原因。")
         end = validate_date(effective_to, "停用日期") or today
-        with connection:
+        with transaction(connection):
             connection.execute(
                 """
                 UPDATE bank_accounts
@@ -448,7 +446,7 @@ def add_alias(
     if start and end and end < start:
         raise ValueError("别名失效日期不能早于生效日期。")
     try:
-        with connection:
+        with transaction(connection):
             cursor = connection.execute(
                 """
                 INSERT INTO account_aliases (
@@ -459,17 +457,16 @@ def add_alias(
                 (account_id, alias_kind, value, rank, start, end,
                  actor["id"] if actor else None, utc_now()),
             )
+            alias_id = int(cursor.lastrowid)
+            record_change(
+                connection, "account_alias", alias_id, "create", None,
+                {"bank_account_id": account_id, "alias_kind": alias_kind,
+                 "alias_value": value, "priority": rank,
+                 "effective_from": start, "effective_to": end},
+                None, actor,
+            )
     except sqlite3.IntegrityError as exc:
         raise ConflictError("该账户下相同别名已存在。") from exc
-    alias_id = int(cursor.lastrowid)
-    with connection:
-        record_change(
-            connection, "account_alias", alias_id, "create", None,
-            {"bank_account_id": account_id, "alias_kind": alias_kind,
-             "alias_value": value, "priority": rank,
-             "effective_from": start, "effective_to": end},
-            None, actor,
-        )
     return alias_id
 
 

src/bank_importer/matching.py

@@ -33,7 +33,7 @@ import re
 import sqlite3
 
 from .auth import audit
-from .db import utc_now
+from .db import transaction, utc_now
 from .master_data import (
     is_identifiable,
     normalize_account_number,
@@ -1457,36 +1457,36 @@ def rebuild_current_projection(connection: sqlite3.Connection) -> int:
     no current pointer and no claims. Returns the number of current decisions
     rebuilt. Intended as a recovery/consistency entry point.
     """
-    connection.execute("DELETE FROM transfer_observation_claims")
-    connection.execute("DELETE FROM current_transfer_decisions")
-    events = connection.execute(
-        """
-        SELECT e.id AS event_id,
-               (SELECT d2.id FROM transfer_match_decisions d2
-                 WHERE d2.event_id = e.id
-                 ORDER BY d2.revision DESC LIMIT 1) AS latest_id
-        FROM canonical_transfer_events e
-        WHERE e.lifecycle = 'active'
-        """
-    ).fetchall()
     rebuilt = 0
-    for event in events:
-        if event["latest_id"] is None:
-            continue
-        latest = connection.execute(
-            "SELECT mode FROM transfer_match_decisions WHERE id = ?",
-            (event["latest_id"],),
-        ).fetchone()
-        if latest is None or latest["mode"] == MODE_REVERSAL:
-            continue
-        observations = connection.execute(
+    with transaction(connection):
+        connection.execute("DELETE FROM transfer_observation_claims")
+        connection.execute("DELETE FROM current_transfer_decisions")
+        events = connection.execute(
             """
-            SELECT source_row_id FROM transfer_decision_observations
-            WHERE decision_id = ? ORDER BY id
+            SELECT e.id AS event_id,
+                   (SELECT d2.id FROM transfer_match_decisions d2
+                     WHERE d2.event_id = e.id
+                     ORDER BY d2.revision DESC LIMIT 1) AS latest_id
+            FROM canonical_transfer_events e
+            WHERE e.lifecycle = 'active'
             """,
-            (event["latest_id"],),
         ).fetchall()
-        with connection:
+        for event in events:
+            if event["latest_id"] is None:
+                continue
+            latest = connection.execute(
+                "SELECT mode FROM transfer_match_decisions WHERE id = ?",
+                (event["latest_id"],),
+            ).fetchone()
+            if latest is None or latest["mode"] == MODE_REVERSAL:
+                continue
+            observations = connection.execute(
+                """
+                SELECT source_row_id FROM transfer_decision_observations
+                WHERE decision_id = ? ORDER BY id
+                """,
+                (event["latest_id"],),
+            ).fetchall()
             connection.execute(
                 """
                 INSERT OR REPLACE INTO current_transfer_decisions (event_id, decision_id)
@@ -1502,7 +1502,7 @@ def rebuild_current_projection(connection: sqlite3.Connection) -> int:
                     """,
                     (observation["source_row_id"], event["event_id"], event["latest_id"]),
                 )
-        rebuilt += 1
+            rebuilt += 1
     return rebuilt
 
 

src/bank_importer/personal_transit.py

@@ -12,7 +12,7 @@ from __future__ import annotations
 
 import sqlite3
 
-from .db import utc_now
+from .db import transaction, utc_now
 from .master_data import (
     ConflictError,
     mask_account_number,
@@ -67,7 +67,7 @@ def submit_mapping(
     ).fetchone()
     if existing is None:
         try:
-            with connection:
+            with transaction(connection):
                 cursor = connection.execute(
                     """
                     INSERT INTO personal_transit_mappings (
@@ -81,22 +81,21 @@ def submit_mapping(
                         start, actor["id"] if actor else None, now, now,
                     ),
                 )
+                mapping_id = int(cursor.lastrowid)
+                record_change(
+                    connection, "personal_transit_mapping", mapping_id, "submit", None,
+                    {"account_number": number, "account_name": holder,
+                     "represented_company_id": represented_company_id,
+                     "allowed_direction": direction, "status": "pending",
+                     "effective_from": start},
+                    None, actor,
+                )
         except sqlite3.IntegrityError as exc:
             raise ConflictError("该个人过账账号已登记，请等待现有申请处理。") from exc
-        mapping_id = int(cursor.lastrowid)
-        with connection:
-            record_change(
-                connection, "personal_transit_mapping", mapping_id, "submit", None,
-                {"account_number": number, "account_name": holder,
-                 "represented_company_id": represented_company_id,
-                 "allowed_direction": direction, "status": "pending",
-                 "effective_from": start},
-                None, actor,
-            )
         return get_mapping(connection, mapping_id)
 
     if existing["status"] == "returned":
-        with connection:
+        with transaction(connection):
             connection.execute(
                 """
                 UPDATE personal_transit_mappings
@@ -143,7 +142,7 @@ def review_mapping(
         if mapping["status"] != "pending":
             raise ConflictError("只有待复核的映射可以审核通过。")
         start = validate_date(effective_from, "生效日期") or mapping["effective_from"] or today
-        with connection:
+        with transaction(connection):
             connection.execute(
                 """
                 UPDATE personal_transit_mappings
@@ -162,7 +161,7 @@ def review_mapping(
             raise ConflictError("只有待复核的映射可以退回。")
         if reason is None:
             raise ValueError("退回必须填写原因。")
-        with connection:
+        with transaction(connection):
             connection.execute(
                 """
                 UPDATE personal_transit_mappings
@@ -182,7 +181,7 @@ def review_mapping(
         if reason is None:
             raise ValueError("停用必须填写原因。")
         end = validate_date(effective_to, "停用日期") or today
-        with connection:
+        with transaction(connection):
             connection.execute(
                 """
                 UPDATE personal_transit_mappings

src/bank_importer/settings.py

@@ -12,7 +12,7 @@ import re
 import sqlite3
 from datetime import datetime
 
-from .db import utc_now
+from .db import utc_now, transaction
 
 
 # Defaults are applied when a key is absent; the value type is always string.
@@ -93,7 +93,7 @@ def update_settings(
     if not cleaned:
         raise ValueError("没有需要保存的设置项。")
     current = get_settings(connection)
-    with connection:
+    with transaction(connection):
         for key, new_value in cleaned.items():
             old_value = current.get(key)
             if old_value == new_value:

tests/test_calculation.py

@@ -349,6 +349,66 @@ class CoverageGapTests(CalculationBase):
         ).fetchone()
         self.assertEqual("closed_attested", closed["status"])
 
+    def test_attestation_and_audit_survive_connection_close(self) -> None:
+        """HEL-282: attestation writes used to skip the change log; review also
+        nested-committed coverage recalculation before the overlap close."""
+        from bank_importer.db import connect as db_connect
+
+        self.add_confirmed_row(
+            self.company_a,
+            account_id=self.account_a["id"],
+            own_account="6222000000000001",
+            at="2026-06-21T10:00:00",
+        )
+        calculation.recalculate_coverage_gaps(self.connection)
+        gap = self.connection.execute(
+            "SELECT * FROM coverage_gaps WHERE status = 'open'"
+        ).fetchone()
+        cashier_id = auth.create_user(
+            self.connection, "cashier-close", "CashierA123", "company", self.company_a
+        )
+        cashier = self.connection.execute(
+            "SELECT * FROM users WHERE id = ?", (cashier_id,)
+        ).fetchone()
+        att = calculation.submit_no_business_attestation(
+            self.connection,
+            company_id=self.company_a,
+            bank_account_id=self.account_a["id"],
+            gap_start=gap["gap_start"],
+            gap_end=gap["gap_end"],
+            reason="当日账户无资金往来",
+            evidence=None,
+            actor=cashier,
+        )
+        calculation.review_no_business_attestation(
+            self.connection, att["id"], "approve", "审核通过", self.admin
+        )
+        att_id = att["id"]
+        self.connection.close()
+        fresh = db_connect(self.db_path)
+        try:
+            row = fresh.execute(
+                "SELECT status FROM no_business_attestations WHERE id = ?", (att_id,)
+            ).fetchone()
+            actions = [
+                item["action"]
+                for item in fresh.execute(
+                    """
+                    SELECT action FROM audit_log
+                    WHERE action LIKE 'attestation_%'
+                    ORDER BY id
+                    """
+                ).fetchall()
+            ]
+            closed = fresh.execute(
+                "SELECT status FROM coverage_gaps WHERE id = ?", (gap["id"],)
+            ).fetchone()
+        finally:
+            fresh.close()
+        self.assertEqual("approved", row["status"])
+        self.assertEqual(["attestation_submit", "attestation_approve"], actions)
+        self.assertEqual("closed_attested", closed["status"])
+
 
 class BalanceBasisTests(CalculationBase):
     def setUp(self) -> None:

tests/test_company_confirm_status_color.py

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

tests/test_company_transfers_page.py

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

tests/test_ledger_events.py

@@ -257,6 +257,56 @@ class ProjectionTests(LedgerBase):
         self.assertEqual("confirmed", revision["state"])
         self.assertEqual("receivable", revision["subject_code"])
 
+    def test_reopen_subject_survives_connection_close(self) -> None:
+        """HEL-282: create_event used to commit the replacement event while
+        the bank-source re-claim stayed uncommitted; close() dropped the claim."""
+        from bank_importer.db import connect as db_connect
+
+        self.pair(self.company_a, self.company_b, "100.00")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        original_id = self.ledger_events()[0]["id"]
+        subjects.confirm_subject(
+            self.connection, original_id,
+            perspective_company_id=self.company_a, subject_code="receivable",
+            reason="确认应收", expected_revision=1, request_key="k1",
+            actor=self.admin,
+        )
+        new_id, _ = ledger_events.reopen_subject(
+            self.connection, original_id,
+            reason="科目复核更正为其他应收", actor=self.admin,
+        )
+        self.connection.close()
+        fresh = db_connect(self.db_path)
+        try:
+            claim = fresh.execute(
+                "SELECT ledger_event_id FROM ledger_event_bank_sources"
+            ).fetchone()
+            new_state = fresh.execute(
+                """
+                SELECT r.state FROM current_ledger_event_revisions c
+                JOIN ledger_event_revisions r ON r.id = c.revision_id
+                WHERE c.ledger_event_id = ?
+                """,
+                (new_id,),
+            ).fetchone()
+            suggestions = fresh.execute(
+                "SELECT COUNT(*) AS n FROM ledger_subject_suggestions WHERE ledger_event_id = ?",
+                (new_id,),
+            ).fetchone()["n"]
+            reversal = fresh.execute(
+                """
+                SELECT COUNT(*) AS n FROM ledger_event_revisions
+                WHERE posting_kind = 'reversal' AND reverses_ledger_event_id = ?
+                """,
+                (original_id,),
+            ).fetchone()["n"]
+        finally:
+            fresh.close()
+        self.assertEqual(new_id, claim["ledger_event_id"])
+        self.assertEqual("pending_subject", new_state["state"])
+        self.assertGreaterEqual(suggestions, 1)
+        self.assertEqual(1, reversal)
+
 
 class SubjectSuggestionTests(LedgerBase):
     def test_mirror_mapping_is_symmetric(self) -> None:

tests/test_master_data.py

@@ -210,6 +210,40 @@ class MasterDataUnitTests(unittest.TestCase):
         )
 
 
+class MasterDataCommitTests(unittest.TestCase):
+    """File-database checks that business rows and audit share one commit."""
+
+    def setUp(self) -> None:
+        self.temp_dir = tempfile.TemporaryDirectory()
+        self.addCleanup(self.temp_dir.cleanup)
+        self.db_path = Path(self.temp_dir.name) / "app.db"
+        self.connection = connect(self.db_path)
+        self.addCleanup(self.connection.close)
+        migrate(self.connection)
+
+    def test_create_company_and_audit_survive_connection_close(self) -> None:
+        company_id = master_data.create_company(
+            self.connection, "丁公司", None, None, actor=None
+        )
+        self.connection.close()
+        fresh = connect(self.db_path)
+        try:
+            company = fresh.execute(
+                "SELECT name FROM companies WHERE id = ?", (company_id,)
+            ).fetchone()
+            change = fresh.execute(
+                """
+                SELECT action, entity_id FROM master_data_changes
+                WHERE entity_type = 'company'
+                """
+            ).fetchone()
+        finally:
+            fresh.close()
+        self.assertEqual("丁公司", company["name"])
+        self.assertEqual("create", change["action"])
+        self.assertEqual(company_id, change["entity_id"])
+
+
 class MasterDataApiTests(unittest.TestCase):
     """Live-server workflow tests for account registration and review."""
 

tests/test_matching.py

@@ -943,6 +943,38 @@ class ProjectionRebuildTests(MatchingBase):
         self.assertEqual(sorted(before), sorted(after))
         self.assertEqual(sorted(claims_before), sorted(claims_after))
 
+    def test_rebuild_clears_stale_projection_and_survives_close(self) -> None:
+        """HEL-282: DELETEs used to stay uncommitted when nothing was restored."""
+        from bank_importer.db import connect as db_connect
+
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00",
+        )
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="6222000000000001", income="100.00",
+        )
+        matching.reconcile_rows(self.connection, [row_a, row_b])
+        with self.connection:
+            self.connection.execute(
+                "UPDATE canonical_transfer_events SET lifecycle = 'superseded'"
+            )
+        matching.rebuild_current_projection(self.connection)
+        self.connection.close()
+        fresh = db_connect(self.db_path)
+        try:
+            remaining = fresh.execute(
+                "SELECT COUNT(*) AS n FROM current_transfer_decisions"
+            ).fetchone()["n"]
+            claims = fresh.execute(
+                "SELECT COUNT(*) AS n FROM transfer_observation_claims"
+            ).fetchone()["n"]
+        finally:
+            fresh.close()
+        self.assertEqual(0, remaining)
+        self.assertEqual(0, claims)
+
 
 class ConcurrentReconcileTests(MatchingBase):
     def test_concurrent_reconcile_creates_one_event(self) -> None:

tests/test_period_close.py

@@ -0,0 +1,234 @@
+"""Monthly close, reopen approval, snapshot hash and locked-period writes."""
+
+from __future__ import annotations
+
+from datetime import date
+import hashlib
+import json
+from pathlib import Path
+import sys
+import unittest
+
+sys.path.insert(0, str(Path(__file__).resolve().parent))
+
+from bank_importer import period_close
+from ledger_helpers import LedgerBase
+
+
+class PeriodCloseTests(LedgerBase):
+    TODAY = date(2026, 8, 30)
+    MONTH = "2026-07"
+
+    def _cover_month(self) -> None:
+        self.add_row(
+            self.company_a, own_account="6222000000000001",
+            expense="100.00", at="2026-07-10T10:00:00",
+        )
+        self.add_row(
+            self.company_b, own_account="6222000000000002",
+            income="80.00", at="2026-07-12T10:00:00",
+        )
+
+    def _close(self, month: str = MONTH):
+        period_close.ensure_pending_tasks(self.connection, today=self.TODAY)
+        return period_close.execute_close(
+            self.connection, month, self.admin, confirm=True,
+        )
+
+    def test_execute_requires_confirm_checkbox(self) -> None:
+        self._cover_month()
+        with self.assertRaises(period_close.PeriodCloseError) as ctx:
+            period_close.execute_close(
+                self.connection, self.MONTH, self.admin, confirm=False,
+            )
+        self.assertIn("勾选", str(ctx.exception))
+
+    def test_blockers_reject_close(self) -> None:
+        period_close.ensure_pending_tasks(self.connection, today=self.TODAY)
+        evaluation = period_close.evaluate_preconditions(self.connection, self.MONTH)
+        self.assertFalse(evaluation["ready"])
+        with self.assertRaises(period_close.PeriodCloseError):
+            period_close.execute_close(
+                self.connection, self.MONTH, self.admin, confirm=True,
+            )
+
+    def test_close_snapshot_hash_stable_and_idempotent(self) -> None:
+        self._cover_month()
+        period_close.ensure_pending_tasks(self.connection, today=self.TODAY)
+        before = period_close.build_snapshot(self.connection, self.MONTH)
+        digest_before = hashlib.sha256(
+            json.dumps(before, ensure_ascii=False, sort_keys=True, separators=(",", ":")).encode("utf-8")
+        ).hexdigest()
+        first = period_close.execute_close(
+            self.connection, self.MONTH, self.admin, confirm=True,
+        )
+        self.assertEqual("closed", first["status"])
+        self.assertTrue(first["report_no"].startswith("MR-202607-"))
+        digest = first["snapshot_hash"]
+        self.assertEqual(64, len(digest))
+        self.assertEqual(digest_before, digest)
+        run = self.connection.execute(
+            "SELECT snapshot_json, snapshot_hash FROM period_close_runs WHERE year_month = ?",
+            (self.MONTH,),
+        ).fetchone()
+        self.assertEqual(digest, run["snapshot_hash"])
+        self.assertEqual(
+            digest,
+            hashlib.sha256(run["snapshot_json"].encode("utf-8")).hexdigest(),
+        )
+        self.assertEqual(
+            digest,
+            hashlib.sha256(run["snapshot_json"].encode("utf-8")).hexdigest(),
+        )
+        with self.assertRaises(period_close.PeriodConflictError):
+            period_close.execute_close(
+                self.connection, self.MONTH, self.admin, confirm=True,
+            )
+
+    def test_locked_month_rejects_writes(self) -> None:
+        self._cover_month()
+        self._close()
+        with self.assertRaises(period_close.PeriodLockedError) as ctx:
+            period_close.assert_date_writable(self.connection, "2026-07-15")
+        self.assertIn("2026-07", str(ctx.exception))
+        self.assertIn("已结账锁定", str(ctx.exception))
+        period_close.assert_date_writable(self.connection, "2026-08-01")
+
+    def test_late_arrivals_do_not_rewrite_snapshot(self) -> None:
+        self._cover_month()
+        closed = self._close()
+        digest = closed["snapshot_hash"]
+        late_id = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            expense="12.00", at="2026-07-28T11:00:00",
+        )
+        writable, locked = period_close.split_writable_row_ids(self.connection, [late_id])
+        self.assertEqual([], writable)
+        self.assertEqual([(late_id, "2026-07")], locked)
+        n = period_close.record_late_arrivals(self.connection, locked, self.admin)
+        self.assertEqual(1, n)
+        again = period_close.close_payload(self.connection, self.MONTH)
+        self.assertEqual(digest, again["snapshot_hash"])
+
+    def test_late_arrivals_survive_connection_close(self) -> None:
+        """Regression: the reconcile handler closes its connection right after
+        recording locked rows; uncommitted inserts used to vanish silently."""
+        from bank_importer.db import connect as db_connect
+
+        self._cover_month()
+        self._close()
+        late_id = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            expense="12.00", at="2026-07-28T11:00:00",
+        )
+        writable, locked = period_close.split_writable_row_ids(self.connection, [late_id])
+        self.assertEqual(1, period_close.record_late_arrivals(self.connection, locked, self.admin))
+        self.connection.close()
+        fresh = db_connect(self.db_path)
+        try:
+            rows = fresh.execute(
+                "SELECT source_row_id FROM period_late_arrivals"
+            ).fetchall()
+            audits = fresh.execute(
+                "SELECT action FROM period_audit_events WHERE action = 'late_arrival'"
+            ).fetchall()
+        finally:
+            fresh.close()
+        self.assertEqual([late_id], [r["source_row_id"] for r in rows])
+        self.assertEqual(1, len(audits))
+
+    def test_snapshot_row_cannot_be_updated(self) -> None:
+        self._cover_month()
+        self._close()
+        with self.assertRaises(Exception):
+            with self.connection:
+                self.connection.execute(
+                    "UPDATE period_close_runs SET snapshot_json = '{}' WHERE year_month = ?",
+                    (self.MONTH,),
+                )
+
+    def test_reopen_reject_then_approve_and_reclose_version_chain(self) -> None:
+        self._cover_month()
+        first = self._close()
+        with self.assertRaises(period_close.PeriodCloseError):
+            period_close.request_reopen(
+                self.connection, self.MONTH, self.admin, reason="太短",
+            )
+        req = period_close.request_reopen(
+            self.connection, self.MONTH, self.admin,
+            reason="补录金牛煤业七月运输费并核对金额",
+            companies_note="甲公司 ↔ 乙公司",
+            window_days=3,
+        )
+        self.assertEqual("pending", req["status"])
+        rejected = period_close.decide_reopen(
+            self.connection, req["id"], self.admin, approve=False, comment="证据不足",
+        )
+        self.assertEqual("rejected", rejected["status"])
+        self.assertTrue(period_close.is_month_locked(self.connection, self.MONTH))
+        req2 = period_close.request_reopen(
+            self.connection, self.MONTH, self.admin,
+            reason="已补齐银行回单，申请重开更正科目",
+        )
+        approved = period_close.decide_reopen(
+            self.connection, req2["id"], self.admin, approve=True, comment="同意",
+        )
+        self.assertEqual("approved", approved["status"])
+        self.assertFalse(period_close.is_month_locked(self.connection, self.MONTH))
+        period_close.assert_date_writable(self.connection, "2026-07-15")
+        second = period_close.execute_close(
+            self.connection, self.MONTH, self.admin, confirm=True,
+        )
+        self.assertEqual("closed", second["status"])
+        self.assertNotEqual(first["report_no"], second["report_no"])
+        versions = self.connection.execute(
+            "SELECT version, report_no FROM period_close_runs WHERE year_month = ? ORDER BY version",
+            (self.MONTH,),
+        ).fetchall()
+        self.assertGreaterEqual(len(versions), 2)
+        self.assertEqual(1, versions[0]["version"])
+        self.assertEqual(2, versions[-1]["version"])
+
+    def test_close_and_reopen_request_survive_connection_close(self) -> None:
+        """HEL-282: monthly close / reopen request must persist with audit."""
+        from bank_importer.db import connect as db_connect
+
+        self._cover_month()
+        closed = self._close()
+        req = period_close.request_reopen(
+            self.connection, self.MONTH, self.admin,
+            reason="补录金牛煤业七月运输费并核对金额",
+        )
+        report_no = closed["report_no"]
+        request_id = req["id"]
+        self.connection.close()
+        fresh = db_connect(self.db_path)
+        try:
+            run = fresh.execute(
+                "SELECT status, report_no FROM period_close_runs WHERE year_month = ?",
+                (self.MONTH,),
+            ).fetchone()
+            reopen = fresh.execute(
+                "SELECT status FROM period_reopen_requests WHERE id = ?",
+                (request_id,),
+            ).fetchone()
+            actions = {
+                row["action"]
+                for row in fresh.execute(
+                    "SELECT action FROM period_audit_events"
+                ).fetchall()
+            }
+        finally:
+            fresh.close()
+        self.assertEqual("closed", run["status"])
+        self.assertEqual(report_no, run["report_no"])
+        self.assertEqual("pending", reopen["status"])
+        self.assertTrue({"close_execute", "reopen_request"} <= actions)
+
+    def test_wal_on_file_database(self) -> None:
+        mode = self.connection.execute("PRAGMA journal_mode").fetchone()[0]
+        self.assertEqual("wal", str(mode).lower())
+
+
+if __name__ == "__main__":
+    unittest.main()

tests/test_period_close_page.py

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

tests/test_persistence.py

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

tests/test_reminders.py

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

tests/test_reminders_page.py

@@ -0,0 +1,168 @@
+"""HEL-230: 提醒管理页通栏三块与三步发送流的结构/响应式契约。"""
+
+from __future__ import annotations
+
+import threading
+import unittest
+from functools import partial
+from http.server import SimpleHTTPRequestHandler, ThreadingHTTPServer
+from pathlib import Path
+
+ROOT = Path(__file__).resolve().parents[1]
+WEB = ROOT / "web"
+
+try:
+    from playwright.sync_api import sync_playwright
+except ImportError:  # pragma: no cover
+    sync_playwright = None
+
+
+class RemindersPageSourceContractTests(unittest.TestCase):
+    def test_admin_html_order_and_send_flow(self) -> None:
+        html = (WEB / "admin.html").read_text(encoding="utf-8")
+        self.assertIn('data-page="reminders"', html)
+        self.assertIn('id="pending-reminders-card"', html)
+        self.assertIn('id="reminder-history-card"', html)
+        self.assertIn('id="send-reminder-card"', html)
+        self.assertIn('class="send-flow"', html)
+        self.assertIn('class="sf-step"', html)
+        self.assertIn('id="pick-count"', html)
+        self.assertIn('id="reminderForm"', html)
+        self.assertIn('id="reminderCompanyList"', html)
+        self.assertIn('id="reminder-type"', html)
+        self.assertIn('id="reminder-content"', html)
+        self.assertIn('id="reminder-deadline"', html)
+        self.assertIn('id="send-btn"', html)
+        self.assertIn('id="send-hint"', html)
+        self.assertIn('id="reminder-tbody"', html)
+        self.assertIn('id="reminder-tabs"', html)
+        self.assertIn('id="reminder-detail-drawer"', html)
+        self.assertIn("design-system.css?v=10", html)
+        self.assertIn("app.js?v=15", html)
+        pending = html.index('id="pending-reminders-card"')
+        history = html.index('id="reminder-history-card"')
+        send = html.index('id="send-reminder-card"')
+        self.assertLess(pending, history)
+        self.assertLess(history, send)
+        reminders = html[html.index('data-page="reminders"') : html.index("新增公司弹窗")]
+        self.assertNotIn("grid-1-2", reminders)
+        self.assertEqual(reminders.count('class="sf-step"'), 3)
+        self.assertIn("选择接收公司", reminders)
+        self.assertIn("填写提醒内容", reminders)
+        self.assertIn("设定截止并发送", reminders)
+
+    def test_app_js_keeps_real_reminder_apis(self) -> None:
+        js = (WEB / "app.js").read_text(encoding="utf-8")
+        self.assertIn('label.className = "pick"', js)
+        self.assertIn("function updatePickCount", js)
+        self.assertIn("function syncPendingPicks", js)
+        self.assertIn("/api/admin/reminders/pending", js)
+        self.assertIn("/api/admin/reminders/manual", js)
+        self.assertIn("/api/admin/reminders/send", js)
+        self.assertIn("/api/admin/reminders/scan", js)
+        self.assertIn("function loadAdminRemindersPending", js)
+        self.assertIn("function loadAdminRemindersHistory", js)
+        self.assertIn("function openReminderDetailDrawer", js)
+        self.assertIn("initAdminReminders()", js)
+        self.assertIn("dataset.companyId", js)
+
+    def test_design_system_send_flow_uses_tokens(self) -> None:
+        css = (WEB / "design-system.css").read_text(encoding="utf-8")
+        self.assertIn(".send-flow", css)
+        self.assertIn(".sf-step", css)
+        self.assertIn(".pick", css)
+        self.assertIn("minmax(0, 1.5fr)", css)
+        block_start = css.index("提醒管理：三步发送流")
+        block = css[block_start:]
+        self.assertIn("var(--border)", block)
+        self.assertIn("var(--accent-soft)", block)
+        self.assertIn("var(--accent)", block)
+        self.assertIn("@media (max-width: 1100px)", block)
+        self.assertNotRegex(block, r"#[0-9a-fA-F]{3,8}")
+        self.assertNotRegex(block, r"rgb\(")
+        self.assertNotIn("box-shadow: 0 0", block)
+
+
+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 RemindersPageLayoutSmokeTests(unittest.TestCase):
+    """桌面三列 / 窄屏竖排，360 / 820 / 1440 无页面级横向溢出。"""
+
+    @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 _open_reminders(self, page, width: int) -> None:
+        page.route("**/app.js**", lambda route: route.abort())
+        page.set_viewport_size({"width": width, "height": 900})
+        page.goto(f"{self.base}/admin.html")
+        page.evaluate(
+            """() => {
+              document.querySelectorAll('.app-view').forEach((el) => {
+                el.classList.toggle('is-active', el.dataset.page === 'reminders');
+              });
+              const list = document.getElementById('reminderCompanyList');
+              if (list && !list.children.length) {
+                ['A公司', 'B公司', '郑州金牛建业煤炭有限责任公司'].forEach((name, i) => {
+                  const label = document.createElement('label');
+                  label.className = 'pick';
+                  label.innerHTML = '<input type="checkbox" name="company" value="' + (i + 1) + '">' + name;
+                  if (i < 2) label.querySelector('input').checked = true;
+                  list.append(label);
+                });
+              }
+            }"""
+        )
+
+    def test_send_flow_columns_and_no_page_overflow(self) -> None:
+        html = (WEB / "admin.html").read_text(encoding="utf-8")
+        self.assertIn("app.js?v=15", html)
+        with sync_playwright() as p:
+            browser = p.chromium.launch()
+            page = browser.new_page()
+            self._open_reminders(page, 1440)
+            cols_wide = page.evaluate(
+                "() => getComputedStyle(document.querySelector('.send-flow')).gridTemplateColumns"
+            )
+            self.assertEqual(len(cols_wide.split()), 3, f"桌面端应为三列，实际: {cols_wide}")
+            overflow_wide = page.evaluate(
+                "() => document.documentElement.scrollWidth > document.documentElement.clientWidth + 1"
+            )
+            self.assertFalse(overflow_wide, "1440px 出现页面级横向溢出")
+
+            self._open_reminders(page, 900)
+            cols_narrow = page.evaluate(
+                "() => getComputedStyle(document.querySelector('.send-flow')).gridTemplateColumns"
+            )
+            self.assertEqual(len(cols_narrow.split()), 1, f"窄屏应为单列，实际: {cols_narrow}")
+
+            for width in (360, 820, 1440):
+                self._open_reminders(page, width)
+                overflow = page.evaluate(
+                    "() => document.documentElement.scrollWidth > document.documentElement.clientWidth + 1"
+                )
+                self.assertFalse(overflow, f"{width}px 出现页面级横向溢出")
+            browser.close()
+
+
+if __name__ == "__main__":
+    unittest.main()

web/admin.html

@@ -5,7 +5,7 @@
     <meta name="viewport" content="width=device-width, initial-scale=1.0" />
     <meta name="description" content="金牛集团管理端" />
     <title>管理端 · 金牛集团</title>
-    <link rel="stylesheet" href="design-system.css?v=8" />
+    <link rel="stylesheet" href="design-system.css?v=10" />
   </head>
   <body data-portal="admin">
     <a class="skip-link" href="#main-content">跳到主要内容</a>
@@ -25,6 +25,7 @@
           <div class="nav-group">基础与结账</div>
           <a data-view="companies" href="#companies"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M4 21V8l8-5 8 5v13"/><path d="M9 21v-6h6v6"/></svg><span class="nav-label">公司与账号</span></a>
           <a data-view="settings" href="#settings"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><circle cx="12" cy="12" r="8.5"/><path d="M12 7v5l3.5 2"/></svg><span class="nav-label">结账与期初</span></a>
+          <a data-view="period-audit" href="#period-audit"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M12 8v5l3 1.5"/><circle cx="12" cy="12" r="8.5"/></svg><span class="nav-label">审计记录</span></a>
           <a data-view="reminders" href="#reminders"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M6 9a6 6 0 1 1 12 0c0 5 2 6 2 6H4s2-1 2-6"/><path d="M10 19a2 2 0 0 0 4 0"/></svg><span class="nav-label">提醒管理</span></a>
         </nav>
         <div class="side-foot">
@@ -241,7 +242,7 @@
             <div class="notice warn" id="pairNotice" style="display: none; margin-bottom: 14px;">
               <div>
                 <div class="n-title">该公司组合暂无归集数据</div>
-                <div class="n-body">所选组合在正式环境中将按相同口径实时归集，当前仅内置演示数据组合。</div>
+                <div class="n-body">所选组合暂无已确认往来，列表将显示「暂无数据」。</div>
               </div>
             </div>
 
@@ -336,6 +337,7 @@
                 <button data-audit-filter="起算" data-label="起算区间校准" aria-pressed="false">起算区间校准<span class="tab-count">0</span></button>
                 <button data-audit-filter="账户" data-label="银行账户登记" aria-pressed="false">银行账户登记<span class="tab-count">0</span></button>
                 <button data-audit-filter="手工" data-label="公司手工记录" aria-pressed="false">公司手工记录<span class="tab-count">0</span></button>
+                <button data-audit-filter="reopen" data-label="重开审批" aria-pressed="false">重开审批<span class="tab-count" id="reopenTabCount">0</span></button>
               </div>
               <div class="field" style="min-width: 180px;">
                 <label for="auditCompany">公司</label>
@@ -343,7 +345,7 @@
               </div>
             </div>
 
-            <div class="table-wrap" style="margin-top: 14px;">
+            <div class="table-wrap" style="margin-top: 14px;" id="auditTableWrap">
               <table class="ds-table audit-table">
                 <thead>
                   <tr>
@@ -364,6 +366,19 @@
                 <span>审核人：系统管理员 · 操作实时写入审核日志</span>
               </div>
             </div>
+            <div id="reopenQueue" hidden style="margin-top: 14px;">
+              <div class="card">
+                <div class="card-head">
+                  <span class="card-title">重开审批<span class="sub">待审批申请需管理员确认后才解除锁定</span></span>
+                </div>
+                <div id="reopenQueueList"></div>
+                <div class="empty" id="reopenQueueEmpty">
+                  <svg class="empty-icon" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.4"><circle cx="12" cy="12" r="8.5"/><path d="M12 8v5l3 1.5"/></svg>
+                  <div class="e-title">暂无重开申请</div>
+                  锁定账期的重开申请会显示在这里。
+                </div>
+              </div>
+            </div>
           </section>
 
           <section class="app-view" data-page="flows">
@@ -426,9 +441,14 @@
                 </thead>
                 <tbody></tbody>
               </table>
+              <div class="empty" id="flowEmpty" hidden>
+                <svg class="empty-icon" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.4"><rect x="4" y="5" width="16" height="14" rx="2"/><path d="M4 10h16"/></svg>
+                <div class="e-title">暂无数据</div>
+                当前筛选条件下没有已确认工作表的银行流水。
+              </div>
               <div class="table-foot">
                 <span id="flowCount">共 0 笔</span>
-                <span class="meta" id="flowsRangeMeta">数据范围：加载中…</span>
+                <span class="num" id="flowSum"></span>
               </div>
             </div>
           </section>
@@ -491,15 +511,8 @@
               <div class="card-head">
                 <span class="card-title">账期时间轴<span class="sub" id="timelineSub">全局起算日 2026-01-01 起，每月 5 日结账</span></span>
               </div>
-              <div class="timeline">
-                <div class="tl-cell closed"><div class="tl-month">2026-01</div><div class="tl-state">已结账</div></div>
-                <div class="tl-cell closed"><div class="tl-month">2026-02</div><div class="tl-state">已结账</div></div>
-                <div class="tl-cell closed"><div class="tl-month">2026-03</div><div class="tl-state">已结账</div></div>
-                <div class="tl-cell closed"><div class="tl-month">2026-04</div><div class="tl-state">已结账</div></div>
-                <div class="tl-cell closed"><div class="tl-month">2026-05</div><div class="tl-state">已结账</div></div>
-                <div class="tl-cell closed"><div class="tl-month">2026-06</div><div class="tl-state">已结账</div></div>
-                <div class="tl-cell current" id="tl-current"><div class="tl-month">2026-07</div><div class="tl-state" id="tl-current-state">进行中</div></div>
-                <div class="tl-cell open"><div class="tl-month">2026-08</div><div class="tl-state">归集中</div></div>
+              <div class="timeline" id="periodTimeline">
+                <div class="tl-cell open"><div class="tl-month">—</div><div class="tl-state">加载中</div></div>
               </div>
             </div>
 
@@ -579,54 +592,146 @@
 
               <div class="card" id="closingPanel">
                 <div class="card-head">
-                  <span class="card-title">月度结账<span class="sub" id="closingDescription">2026 年 7 月 · 当前未达到结账条件</span></span>
-                  <span class="pill pill-danger" id="closingStatus">已阻断</span>
+                  <span class="card-title">月度结账<span class="sub" id="closingDescription">加载账期状态…</span></span>
+                  <span class="pill pill-muted" id="closingStatus">—</span>
                 </div>
+                <div id="closingBody">
                 <div class="closing-check-list">
-                  <div class="list-row">
-                    <span class="pill pill-success" data-closing-check>公司流水提交</span>
-                    <div class="lr-main"><div class="lr-title">流水提交</div><div class="lr-sub" data-closing-sub>5 / 6 家已完成</div></div>
-                    <div class="lr-side"><span class="pill pill-warn" data-closing-state>待处理</span></div>
+                  <div class="list-row" data-closing-key="submissions">
+                    <span class="pill pill-muted" data-closing-check>流水提交</span>
+                    <div class="lr-main"><div class="lr-title">流水提交</div><div class="lr-sub" data-closing-sub>—</div></div>
+                    <div class="lr-side"><span class="pill pill-muted" data-closing-state>—</span></div>
                   </div>
-                  <div class="list-row">
-                    <span class="pill pill-success" data-closing-check>账户连续性</span>
-                    <div class="lr-main"><div class="lr-title">账户连续</div><div class="lr-sub" data-closing-sub>2 个账户存在断档</div></div>
-                    <div class="lr-side"><span class="pill pill-danger" data-closing-state>阻断</span></div>
+                  <div class="list-row" data-closing-key="coverage">
+                    <span class="pill pill-muted" data-closing-check>账户连续</span>
+                    <div class="lr-main"><div class="lr-title">账户连续</div><div class="lr-sub" data-closing-sub>—</div></div>
+                    <div class="lr-side"><span class="pill pill-muted" data-closing-state>—</span></div>
                   </div>
-                  <div class="list-row">
-                    <span class="pill pill-success" data-closing-check>审核事项</span>
-                    <div class="lr-main"><div class="lr-title">审核完成</div><div class="lr-sub" data-closing-sub>0 项尚未处理</div></div>
-                    <div class="lr-side"><span class="pill pill-danger" data-closing-state>阻断</span></div>
+                  <div class="list-row" data-closing-key="reviews">
+                    <span class="pill pill-muted" data-closing-check>审核完成</span>
+                    <div class="lr-main"><div class="lr-title">审核完成</div><div class="lr-sub" data-closing-sub>—</div></div>
+                    <div class="lr-side"><span class="pill pill-muted" data-closing-state>—</span></div>
                   </div>
-                  <div class="list-row">
-                    <span class="pill pill-success" data-closing-check>期初余额</span>
-                    <div class="lr-main"><div class="lr-title">期初锁定</div><div class="lr-sub" data-closing-sub>已锁定 2026.01.01</div></div>
-                    <div class="lr-side"><span class="pill pill-success" data-closing-state>已通过</span></div>
+                  <div class="list-row" data-closing-key="opening">
+                    <span class="pill pill-muted" data-closing-check>期初锁定</span>
+                    <div class="lr-main"><div class="lr-title">期初锁定</div><div class="lr-sub" data-closing-sub>—</div></div>
+                    <div class="lr-side"><span class="pill pill-muted" data-closing-state>—</span></div>
                   </div>
                 </div>
 
+                <div class="grid grid-4" id="closingSummary" style="margin-top: 16px;">
+                  <div><div class="meta">账期</div><div class="num" id="ckMonth">—</div></div>
+                  <div><div class="meta">期末归集</div><div class="num" id="ckNet">—</div></div>
+                  <div><div class="meta">结转去向</div><div class="num" id="ckCarry">—</div></div>
+                  <div><div class="meta">月报编号</div><div class="num" id="ckReport">尚未生成</div></div>
+                </div>
+
                 <div class="notice danger" id="block-notice" style="margin-top: 16px; display: none;">
                   <div>
-                    <div class="n-title">存在阻断项，暂不能执行 2026-07 月度结账</div>
+                    <div class="n-title" id="block-notice-title">存在阻断项，暂不能执行月度结账</div>
                     <div class="n-body" id="block-notice-body">请先处理待审核事项与账户断档。</div>
                   </div>
                 </div>
+                <div class="notice danger" id="failed-notice" style="margin-top: 16px; display: none;">
+                  <div>
+                    <div class="n-title">结账失败</div>
+                    <div class="n-body" id="failed-notice-body">未改动任何数据，可重新执行结账。</div>
+                  </div>
+                </div>
                 <div class="notice info" id="closed-notice" style="margin-top: 16px; display: none;">
                   <div>
-                    <div class="n-title">2026-07 已结账</div>
-                    <div class="n-body" id="closed-notice-body">结账后各公司 7 月往来数据已锁定，期初数将结转至 2026-08 账期。</div>
+                    <div class="n-title" id="closed-notice-title">账期已锁定</div>
+                    <div class="n-body" id="closed-notice-body">结账后各公司往来数据已锁定，期初数将结转至下一账期。</div>
                   </div>
                 </div>
+                <div class="notice warn" id="reopened-notice" style="margin-top: 16px; display: none;">
+                  <div>
+                    <div class="n-title">账期已重开</div>
+                    <div class="n-body" id="reopened-notice-body">窗口内可更正并留痕，到期自动恢复锁定。</div>
+                  </div>
+                </div>
+                </div>
 
-                <div class="row" style="margin-top: 16px; justify-content: flex-end; flex-wrap: wrap;">
-                  <span class="meta" id="closingHistory" style="margin-right: auto;">最近结账：2026 年 6 月 · 系统管理员 · 2026.07.05 18:10</span>
+                <div class="row" style="margin-top: 16px; justify-content: flex-end; flex-wrap: wrap; gap: 8px;">
+                  <span class="meta" id="closingHistory" style="margin-right: auto;">—</span>
+                  <span class="loading-inline" id="closingBusy" hidden>正在锁定账期并生成月报…请勿关闭页面</span>
+                  <button class="btn" id="downloadMonthReport" hidden>下载月报</button>
                   <button class="btn" id="runClosingCheck">重新检查</button>
-                  <button class="btn btn-primary" id="executeClosing" disabled title="请先处理全部阻断事项">执行 2026-07 月度结账</button>
+                  <button class="btn btn-primary" id="executeClosing" disabled title="请先处理全部阻断事项">执行月度结账</button>
                 </div>
               </div>
             </div>
           </section>
 
+          <section class="app-view" data-page="period-audit">
+            <div class="page-head">
+              <div>
+                <h1>审计记录</h1>
+                <p class="page-sub">谁、什么时间、改了什么、为什么。记录只增不改，可倒查至银行原始流水。</p>
+              </div>
+            </div>
+            <div class="filters">
+              <div class="field">
+                <label for="paSince">起始日期</label>
+                <input class="input" id="paSince" type="date" />
+              </div>
+              <div class="field">
+                <label for="paUntil">结束日期</label>
+                <input class="input" id="paUntil" type="date" />
+              </div>
+              <div class="field">
+                <label for="paAction">动作类型</label>
+                <select class="select" id="paAction">
+                  <option value="">全部动作</option>
+                  <option value="close_execute">月结</option>
+                  <option value="reopen_request">重开申请</option>
+                  <option value="reopen_approve">重开审批通过</option>
+                  <option value="reopen_reject">重开驳回</option>
+                  <option value="reopen_expire">重开到期恢复</option>
+                  <option value="close_fail">月结失败</option>
+                </select>
+              </div>
+              <div class="field">
+                <label for="paCompany">涉及公司</label>
+                <input class="input" id="paCompany" type="text" placeholder="公司名 / 月报号" />
+              </div>
+              <button class="btn" id="paApply" type="button">查询</button>
+              <button class="btn btn-ghost" id="paReset" type="button">清除筛选条件</button>
+            </div>
+            <div class="notice danger" id="paError" style="display: none; margin-bottom: 14px;">
+              <div>
+                <div class="n-title">审计记录加载失败</div>
+                <div class="n-body">已加载的数据未被改动 · 请稍后重试</div>
+              </div>
+              <button class="btn btn-primary btn-sm" type="button" id="paReload">重新加载</button>
+            </div>
+            <div class="table-wrap">
+              <table class="ds-table">
+                <thead>
+                  <tr>
+                    <th>时间</th>
+                    <th>操作人</th>
+                    <th>动作</th>
+                    <th class="wrap">对象与原因</th>
+                    <th>前后变化</th>
+                    <th>凭证</th>
+                  </tr>
+                </thead>
+                <tbody id="periodAuditRows"></tbody>
+              </table>
+              <div class="table-foot">
+                <span id="periodAuditFoot">共 0 条</span>
+                <span>审计记录只增不改 · 永久保留</span>
+              </div>
+            </div>
+            <div class="audit-event-cards" id="periodAuditCards"></div>
+            <div class="empty" id="periodAuditEmpty" hidden>
+              <svg class="empty-icon" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.4"><circle cx="12" cy="12" r="8.5"/><path d="M12 8v5l3 1.5"/></svg>
+              <div class="e-title">没有符合条件的审计记录</div>
+              调整筛选条件后再查询，或清除筛选查看全部留痕。
+            </div>
+          </section>
+
           <section class="app-view" data-page="reminders">
             <div class="page-head">
               <div>
@@ -638,7 +743,8 @@
               </div>
             </div>
 
-            <div class="card" id="pending-reminders-card" style="margin-bottom: 16px;">
+            <div class="stack">
+            <div class="card" id="pending-reminders-card">
               <div class="card-head">
                 <span class="card-title">待提醒清单<span class="sub">系统按流水提交、断档、待确认自动发现，点发送即送达对应公司</span></span>
                 <div class="row" style="gap: 10px; align-items: center;">
@@ -651,72 +757,93 @@
               </div>
             </div>
 
-            <div class="grid grid-1-2">
-              <div class="card">
-                <div class="card-head">
-                  <span class="card-title">发送处理提醒<span class="sub">选择公司后系统自动列出待提醒事项，核对后一键发送</span></span>
-                </div>
-                <form id="reminderForm" novalidate>
-                  <div class="field" style="margin-bottom: 14px;">
-                    <label>接收公司（可多选）</label>
-                    <div class="row" id="reminderCompanyList" style="flex-wrap: wrap; gap: 8px 16px;"></div>
-                    <span class="hint error" id="company-error" style="display: none;">请至少选择一家接收公司</span>
-                  </div>
-                  <div class="field" style="margin-bottom: 14px;">
-                    <label for="reminder-type">提醒类型</label>
-                    <select class="select" id="reminder-type">
-                      <option selected>流水未提交</option>
-                      <option>单边待确认</option>
-                      <option>科目待确认</option>
-                      <option>账户登记</option>
-                      <option>其他</option>
-                    </select>
-                  </div>
-                  <div class="field" style="margin-bottom: 14px;">
-                    <label for="reminder-content">提醒内容</label>
-                    <textarea class="textarea" id="reminder-content">请于截止日期前完成 2026 年 7 月银行流水上传与待确认事项处理。</textarea>
-                    <span class="hint error" id="content-error" style="display: none;">提醒内容不能为空</span>
-                  </div>
-                  <div class="field" style="margin-bottom: 18px;">
-                    <label for="reminder-deadline">截止日期</label>
-                    <input class="input" type="date" id="reminder-deadline" value="2026-08-29" min="2026-08-20" />
-                  </div>
-                  <button type="submit" class="btn btn-primary" id="send-btn" style="width: 100%;">发送提醒</button>
-                  <p class="hint" id="send-hint" style="margin-top: 10px; display: none;"></p>
-                </form>
+            <div class="card" id="reminder-history-card">
+              <div class="card-head">
+                <span class="card-title">提醒历史<span class="sub">含系统自动触发与人工发送的全部提醒记录</span></span>
               </div>
+              <div class="tabs" id="reminder-tabs">
+                <button type="button" class="active" data-filter="all">全部<span class="tab-count" id="count-all">0</span></button>
+                <button type="button" data-filter="system">系统提醒<span class="tab-count" id="count-system">0</span></button>
+                <button type="button" data-filter="manual">人工提醒<span class="tab-count" id="count-manual">0</span></button>
+              </div>
+              <div class="table-wrap history-table">
+                <table class="ds-table">
+                  <thead>
+                    <tr>
+                      <th>公司</th>
+                      <th>来源</th>
+                      <th>类型</th>
+                      <th class="wrap">内容摘要</th>
+                      <th>发送时间</th>
+                      <th>截止日期</th>
+                      <th>处理状态</th>
+                      <th>操作</th>
+                    </tr>
+                  </thead>
+                  <tbody id="reminder-tbody"></tbody>
+                </table>
+              </div>
+              <div class="table-foot">
+                <span id="table-foot-count">共 0 条提醒记录</span>
+                <span id="table-foot-state">未读 0 · 处理中 0 · 已完成 0</span>
+              </div>
+            </div>
 
-              <div class="card">
-                <div class="card-head">
-                  <span class="card-title">提醒历史<span class="sub">含系统自动触发与人工发送的全部提醒记录</span></span>
-                </div>
-                <div class="tabs" id="reminder-tabs">
-                  <button type="button" class="active" data-filter="all">全部<span class="tab-count" id="count-all">0</span></button>
-                  <button type="button" data-filter="system">系统提醒<span class="tab-count" id="count-system">0</span></button>
-                  <button type="button" data-filter="manual">人工提醒<span class="tab-count" id="count-manual">0</span></button>
-                </div>
-                <div class="table-wrap" style="border: 0;">
-                  <table class="ds-table">
-                    <thead>
-                      <tr>
-                        <th>公司</th>
-                        <th>来源</th>
-                        <th>类型</th>
-                        <th class="wrap">内容摘要</th>
-                        <th>发送时间</th>
-                        <th>截止日期</th>
-                        <th>处理状态</th>
-                        <th>操作</th>
-                      </tr>
-                    </thead>
-                    <tbody id="reminder-tbody"></tbody>
-                  </table>
-                </div>
-                <div class="table-foot">
-                  <span id="table-foot-count">共 0 条提醒记录</span>
-                  <span id="table-foot-state">未读 0 · 处理中 0 · 已完成 0</span>
-                </div>
+            <div class="card" id="send-reminder-card">
+              <div class="card-head">
+                <span class="card-title">发送处理提醒<span class="sub">将以人工提醒形式送达所选公司出纳与财务负责人</span></span>
               </div>
+              <form id="reminderForm" novalidate>
+                <div class="send-flow">
+                  <div class="sf-step">
+                    <div class="sf-step-head">
+                      <span class="sf-idx">01</span>
+                      <span>选择接收公司</span>
+                      <span class="meta" id="pick-count">已选 0 家</span>
+                    </div>
+                    <div class="pick-list" id="reminderCompanyList"></div>
+                    <span class="hint error" id="company-error" style="display: none;">请至少选择一家接收公司</span>
+                    <p class="hint">每家公司将分别生成一条提醒，可在上方「待提醒清单」勾选后自动带入。</p>
+                  </div>
+                  <div class="sf-step">
+                    <div class="sf-step-head">
+                      <span class="sf-idx">02</span>
+                      <span>填写提醒内容</span>
+                    </div>
+                    <div class="field">
+                      <label for="reminder-type">提醒类型</label>
+                      <select class="select" id="reminder-type">
+                        <option selected>流水未提交</option>
+                        <option>单边待确认</option>
+                        <option>科目待确认</option>
+                        <option>账户登记</option>
+                        <option>其他</option>
+                      </select>
+                    </div>
+                    <div class="field">
+                      <label for="reminder-content">提醒内容</label>
+                      <textarea class="textarea" id="reminder-content">请于截止日期前完成 2026 年 7 月银行流水上传与待确认事项处理。</textarea>
+                      <span class="hint error" id="content-error" style="display: none;">提醒内容不能为空</span>
+                    </div>
+                  </div>
+                  <div class="sf-step">
+                    <div class="sf-step-head">
+                      <span class="sf-idx">03</span>
+                      <span>设定截止并发送</span>
+                    </div>
+                    <div class="field">
+                      <label for="reminder-deadline">截止日期</label>
+                      <input class="input" type="date" id="reminder-deadline" value="2026-08-29" min="2026-08-20" />
+                    </div>
+                    <div class="sf-send">
+                      <button type="submit" class="btn btn-primary" id="send-btn">发送提醒</button>
+                      <p class="hint" id="send-result-hint">发送后可在上方「提醒历史」中跟踪触达与处理状态。</p>
+                      <p class="hint" id="send-hint" style="display: none;"></p>
+                    </div>
+                  </div>
+                </div>
+              </form>
+            </div>
             </div>
           </section>
         </main>
@@ -891,29 +1018,99 @@
     <div class="modal-backdrop" id="closingDialog">
       <div class="modal">
         <div class="modal-head">
-          <span class="modal-title">确认执行 2026-07 月度结账</span>
+          <span class="modal-title" id="closingDialogTitle">确认执行月度结账</span>
           <button type="button" class="modal-close" data-close-closing aria-label="关闭">×</button>
         </div>
-        <p class="modal-sub">结账后成员公司的 7 月流水与往来确认将锁定，不可再修改。</p>
+        <p class="modal-sub" id="closingDialogSub">结账后该月流水与往来确认将锁定，不可再直接修改。</p>
         <form id="closingForm" novalidate>
+          <div class="notice warn" style="margin-bottom: 14px;">
+            <div>
+              <div class="n-title">请确认后果</div>
+              <div class="n-body" id="closingConsequences">① 该账期往来结果锁定，普通写入将被拒绝。<br />② 生成不可静默改写的月报并结转期末。<br />③ 确需更正须申请重开，经审批后留痕修改。</div>
+            </div>
+          </div>
           <div class="detail-box">
             <dl class="kv">
-              <dt>结账账期</dt><dd>2026-07</dd>
-              <dt>检查通过</dt><dd>全部前置检查已通过</dd>
-              <dt>期末归集</dt><dd>往来净额将结转至 2026-08 期初</dd>
+              <dt>结账账期</dt><dd id="cdMonth">—</dd>
+              <dt>检查通过</dt><dd id="cdChecks">—</dd>
+              <dt>期末归集</dt><dd id="cdCarry">往来净额将结转至下一账期期初</dd>
             </dl>
           </div>
           <label class="row" style="gap: 6px; font-size: 13px; margin-top: 14px; cursor: pointer;">
-            <input type="checkbox" name="confirm" required style="width: auto;" />我已复核 2026 年 7 月结账结果
+            <input type="checkbox" name="confirm" id="closingConfirmBox" required style="width: auto;" />我已复核结账结果并知晓锁定后果
           </label>
           <div class="modal-actions">
             <button type="button" class="btn" data-close-closing>再想想</button>
-            <button type="submit" class="btn btn-primary">确认结账</button>
+            <button type="submit" class="btn btn-primary" id="closingConfirmBtn">确认结账并锁定</button>
           </div>
         </form>
       </div>
     </div>
 
+    <div class="modal-backdrop" id="reopenRequestDialog">
+      <div class="modal">
+        <div class="modal-head">
+          <span class="modal-title" id="reopenRequestTitle">申请重开账期</span>
+          <button type="button" class="modal-close" data-close-reopen-req aria-label="关闭">×</button>
+        </div>
+        <p class="modal-sub">重开解除锁定但保留原月报；更正后须重新结账。</p>
+        <form id="reopenRequestForm" novalidate>
+          <div class="notice warn" style="margin-bottom: 14px;">
+            <div>
+              <div class="n-title">请确认后果</div>
+              <div class="n-body">① 批准后该账期暂时解除锁定，所有更正留痕。<br />② 原月报作废，窗口结束后或提前结束须重新结账。<br />③ 申请人、原因、时间与前后变化可倒查。</div>
+            </div>
+          </div>
+          <div class="field">
+            <label for="reopenReason">重开原因 *</label>
+            <textarea class="textarea" id="reopenReason" minlength="10" required placeholder="不少于 10 个字，将写入审计记录"></textarea>
+            <span class="hint">原因会进入审计记录，不可事后删改。</span>
+          </div>
+          <div class="field" style="margin-top: 12px;">
+            <label for="reopenCompanies">涉及公司与事项</label>
+            <input class="input" id="reopenCompanies" placeholder="例如：金牛煤业 ↔ 金牛物流 运输费补录" />
+          </div>
+          <div class="field" style="margin-top: 12px;">
+            <label for="reopenDays">申请窗口（天）</label>
+            <input class="input num-input" id="reopenDays" type="number" min="1" max="30" value="3" />
+            <span class="hint">到期自动恢复锁定；默认 3 天。</span>
+          </div>
+          <div class="modal-actions">
+            <button type="button" class="btn" data-close-reopen-req>取消</button>
+            <button type="submit" class="btn btn-warn">提交重开申请</button>
+          </div>
+        </form>
+      </div>
+    </div>
+
+    <div class="modal-backdrop" id="reopenDecideDialog">
+      <div class="modal wide">
+        <div class="modal-head">
+          <span class="modal-title" id="reopenDecideTitle">重开审批</span>
+          <button type="button" class="modal-close" data-close-reopen-dec aria-label="关闭">×</button>
+        </div>
+        <p class="modal-sub" id="reopenDecideSub">—</p>
+        <div class="detail-box">
+          <dl class="kv" id="reopenDecideKv"></dl>
+        </div>
+        <div class="diff-grid" id="reopenDiff" style="margin-top: 16px;"></div>
+        <div class="notice info" style="margin-top: 14px;">
+          <div>
+            <div class="n-title">凭证与入账方式</div>
+            <div class="n-body">批准后按审批窗口解除锁定；银行原始流水永不改写，更正通过新决定与留痕完成。</div>
+          </div>
+        </div>
+        <div class="field" style="margin-top: 14px;">
+          <label for="reopenComment">审批意见（驳回必填）</label>
+          <textarea class="textarea" id="reopenComment" placeholder="通过可写备注；驳回须说明原因"></textarea>
+        </div>
+        <div class="modal-actions">
+          <button type="button" class="btn btn-danger" id="reopenRejectBtn">驳回申请</button>
+          <button type="button" class="btn btn-warn" id="reopenApproveBtn">同意重开</button>
+        </div>
+      </div>
+    </div>
+
     <!-- 往来穿透弹窗 -->
     <div class="modal-backdrop" id="traceModal">
       <div class="modal wide">
@@ -1011,6 +1208,6 @@
       </div>
     </div>
     <div class="toast-region" id="toastRegion" aria-live="polite"></div>
-    <script src="app.js?v=13"></script>
+    <script src="app.js?v=15"></script>
   </body>
 </html>

web/company.html

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

web/design-system.css

@@ -1083,3 +1083,211 @@ body[data-portal="company"] .side-nav a[data-view="transfers"].active svg {
   .xfer-split { grid-template-columns: 1fr; }
   .xfer-split-pane.confirmed { border-right: 0; border-bottom: 1px solid var(--border); }
 }
+
+/* ─── 提醒管理：三步发送流（HEL-230） ─────────────────────────── */
+.send-flow {
+  display: grid;
+  grid-template-columns: minmax(0, 1fr) minmax(0, 1.5fr) minmax(0, 1fr);
+  align-items: stretch;
+  gap: 0;
+}
+.sf-step {
+  display: flex;
+  flex-direction: column;
+  gap: 10px;
+  min-width: 0;
+  padding: 0 18px;
+}
+.sf-step:first-child { padding-left: 0; }
+.sf-step:last-child { padding-right: 0; }
+.sf-step + .sf-step { border-left: 1px solid var(--border); }
+.sf-step-head {
+  display: flex;
+  align-items: baseline;
+  gap: 8px;
+}
+.sf-idx {
+  font-family: var(--font-mono);
+  font-size: 12px;
+  font-weight: 650;
+  color: var(--accent);
+  flex: none;
+}
+.sf-step-head > span:nth-child(2) { font-size: 13px; font-weight: 650; }
+.sf-step-head .meta { margin-left: auto; }
+.sf-step .hint { font-size: 11.5px; color: var(--muted); }
+.sf-step .hint.error { color: var(--danger); }
+.pick-list {
+  display: flex;
+  flex-wrap: wrap;
+  gap: 8px;
+  align-items: center;
+}
+.pick {
+  display: inline-flex;
+  align-items: center;
+  gap: 6px;
+  padding: 5px 10px;
+  border: 1px solid var(--border);
+  border-radius: 999px;
+  background: var(--surface);
+  color: var(--fg);
+  font-size: 13px;
+  cursor: pointer;
+  transition: background 0.12s ease, border-color 0.12s ease, color 0.12s ease;
+}
+.pick:hover { background: var(--fg-soft); }
+.pick:has(input:checked) {
+  background: var(--accent-soft);
+  border-color: var(--accent);
+  color: var(--accent);
+}
+.pick input { width: auto; margin: 0; }
+.sf-send {
+  margin-top: auto;
+  display: flex;
+  flex-direction: column;
+  gap: 8px;
+}
+.sf-send .btn-primary { width: 100%; }
+
+[data-page="reminders"] .history-table {
+  border: 0;
+}
+[data-page="reminders"] .history-table .ds-table {
+  min-width: 0;
+}
+[data-page="reminders"] .history-table .ds-table th:nth-child(1),
+[data-page="reminders"] .history-table .ds-table td:nth-child(1) {
+  width: 14%;
+}
+[data-page="reminders"] .history-table .ds-table th:nth-child(4),
+[data-page="reminders"] .history-table .ds-table td:nth-child(4) {
+  width: 28%;
+  white-space: normal;
+  min-width: 160px;
+}
+
+@media (max-width: 1100px) {
+  .send-flow { grid-template-columns: minmax(0, 1fr); }
+  .sf-step { padding: 14px 0 0; }
+  .sf-step:first-child { padding-top: 0; }
+  .sf-step + .sf-step {
+    border-left: 0;
+    border-top: 1px solid var(--border);
+  }
+}
+
+/* ─── 月结 / 重开 / 审计（HEL-268，仅 5 条组件规则） ───────────── */
+.btn-warn {
+  background: var(--warn);
+  border-color: var(--warn);
+  color: var(--surface);
+}
+.btn-warn:hover {
+  background: color-mix(in oklch, var(--warn) 88%, black);
+  border-color: color-mix(in oklch, var(--warn) 88%, black);
+}
+.btn-warn[disabled] {
+  opacity: 1;
+  background: var(--fg-soft);
+  border-color: var(--border);
+  color: var(--muted);
+}
+
+.pill-lock {
+  background: var(--fg-soft);
+  color: var(--muted);
+  height: 23px;
+}
+.pill-lock::before {
+  width: 11px;
+  height: 11px;
+  border-radius: 0;
+  background-color: currentColor;
+  mask: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='black' stroke-width='2'%3E%3Crect x='5' y='11' width='14' height='10' rx='1.5'/%3E%3Cpath d='M8 11V8a4 4 0 0 1 8 0v3'/%3E%3C/svg%3E") center / contain no-repeat;
+}
+
+.tl-cell.locked { background: var(--fg-soft); }
+.tl-cell.locked .tl-state { color: var(--muted); }
+.tl-cell.locked .tl-state::before {
+  content: "";
+  width: 11px;
+  height: 11px;
+  background-color: currentColor;
+  mask: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='black' stroke-width='2'%3E%3Crect x='5' y='11' width='14' height='10' rx='1.5'/%3E%3Cpath d='M8 11V8a4 4 0 0 1 8 0v3'/%3E%3C/svg%3E") center / contain no-repeat;
+}
+.tl-cell.reopened { background: var(--warn-soft); }
+.tl-cell.reopened .tl-state { color: color-mix(in oklch, var(--warn) 80%, black); }
+.tl-cell.failed { background: var(--danger-soft); }
+.tl-cell.failed .tl-state { color: var(--danger); }
+
+.diff-grid {
+  display: grid;
+  grid-template-columns: minmax(0, 1fr) auto minmax(0, 1fr);
+  gap: 10px 12px;
+  align-items: start;
+}
+.diff-grid .diff-row {
+  display: contents;
+}
+.diff-grid .diff-label {
+  grid-column: 1 / -1;
+  font-size: 12px;
+  color: var(--muted);
+}
+.diff-grid .diff-before {
+  color: var(--muted);
+  text-decoration: line-through;
+  font-family: var(--font-mono);
+  font-size: 13px;
+}
+.diff-grid .diff-arrow {
+  color: var(--muted);
+  align-self: center;
+}
+.diff-grid .diff-after {
+  color: color-mix(in oklch, var(--warn) 78%, black);
+  font-family: var(--font-mono);
+  font-size: 13px;
+}
+.diff-grid .diff-row.changed .diff-before,
+.diff-grid .diff-row.changed .diff-after,
+.diff-grid .diff-row.changed .diff-arrow {
+  box-shadow: inset 3px 0 0 var(--warn);
+  padding-left: 8px;
+}
+@media (max-width: 860px) {
+  .diff-grid { grid-template-columns: minmax(0, 1fr); }
+  .diff-grid .diff-arrow { transform: rotate(90deg); justify-self: center; }
+}
+
+.empty-icon {
+  width: 48px;
+  height: 48px;
+  margin: 0 auto 12px;
+  color: var(--border);
+  display: block;
+}
+
+.closing-panel.is-processing {
+  pointer-events: none;
+  opacity: 0.55;
+}
+.closing-kv {
+  display: grid;
+  grid-template-columns: repeat(4, minmax(0, 1fr));
+  gap: 12px;
+  margin-top: 16px;
+  padding-top: 14px;
+  border-top: 1px solid var(--border);
+}
+.closing-kv .ck-label { font-size: 12px; color: var(--muted); }
+.closing-kv .ck-value { font-family: var(--font-mono); font-size: 13px; margin-top: 4px; }
+.lock-view-only { color: var(--muted); font-size: 12px; }
+.audit-event-cards { display: none; }
+@media (max-width: 460px) {
+  .closing-kv { grid-template-columns: 1fr 1fr; }
+  [data-page="period-audit"] .table-wrap { display: none; }
+  .audit-event-cards { display: grid; gap: 10px; }
+}