HEL-177: 公司端按方案 A 实现转账往来四层页面

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

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

.gitignore

@@ -22,3 +22,7 @@ nul
 vendor_pkgs/
 node_modules/
 package-lock.json
+
+# local vendor for agent test env (not shipped)
+.vendor/
+vendor_wheels/

README.md

@@ -45,6 +45,8 @@ SHA-256 内容哈希不可变保存，重复上传返回 `duplicate` 状态并
   公司账号创建时生成随机一次性初始密码，只在创建响应中显示一次，
   首次登录强制改密（「重置密码」同样生成随机一次性密码并吊销会话）。
 - 会话有效期 8 小时；同一账号同一 IP 10 分钟内登录失败 5 次将被限流。
+  内网测试环境可设 `APP_LOGIN_RATE_LIMIT_DISABLED=1` 暂时关闭该锁定
+  （默认未设置 = 保持限流，正式环境不得开启该变量）。
 
 访问地址（服务默认监听 `0.0.0.0:4173`，同局域网设备把 `127.0.0.1` 换成本机局域网 IP 即可访问；可用环境变量 `APP_HOST` / `APP_PORT` 覆盖）：
 

docs/README.md

@@ -0,0 +1,21 @@
+# 总账项目手册
+
+最后核对：2026-08-23。核对依据是当前 `main` 最新代码（`5f21527`）、数据库迁移、接口、测试和近期提交记录。
+
+这是接手本项目的第一站。阅读顺序如下：
+
+1. [项目需求](项目需求.md)：先知道系统要解决什么问题，以及哪些规则绝不能碰。
+2. [最新进度](最新进度.md)：再确认哪些能力已经真实完成，哪些仍未完成。
+3. [任务清单](任务清单.md)：最后挑选下一项工作，避免重复做已经完成的事。
+4. 需要技术细节时，再查看 `decisions/` 中的技术决定和 `issues/` 中保留的历史任务规格。
+
+## 维护规矩
+
+- 每新增、开始、完成、取消一项任务，负责的智能体都要在同一次提交里更新 `最新进度.md` 和 `任务清单.md`。
+- 新功能改变产品规则时，同时更新 `项目需求.md`；技术方案有变化时，补充 `decisions/` 的决定记录。
+- 写进手册的“已完成”必须能在代码、测试或已合并提交中找到依据；只有计划、页面演示或口头讨论的内容，一律写为“未完成”。
+- 不删除历史文档。旧内容与当前代码不一致时，在旧文件开头加“已过时，仅留档备查”提示，并在本目录写新版说明。
+
+## 旧交接说明
+
+`HANDOFF.md` 是 2026-08-06 的历史交接稿，已经不反映当前实现，保留仅作对照。当前事实以本手册三份正文为准。

docs/decisions/003-auth.md

@@ -26,6 +26,9 @@
 - 计数来自 `login_attempts` 表，窗口为滚动 10 分钟；触发后返回 429，
   且在窗口内不再记录新尝试，行为确定、可测试。
 - 失败提示统一为「账号或密码不正确」，不泄露是哪一部分错误。
+- 运维开关：环境变量 `APP_LOGIN_RATE_LIMIT_DISABLED` 设为 `1/true/yes/on`
+  时完全跳过限流检查，仅限内网测试环境临时使用；默认未设置，保持
+  「5 次失败锁 10 分钟」的生产安全策略不变。
 
 ## 角色与公司绑定
 

docs/任务清单.md

@@ -0,0 +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。
+
+## 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。
+
+## 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。
+- 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。
+
+## 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。
+
+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

@@ -0,0 +1,24 @@
+# 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。
+
+## 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。
+
+## 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。
+
+## 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。

docs/项目需求.md

@@ -0,0 +1,26 @@
+# 项目需求
+
+## 这个系统做什么
+
+这是河南金牛实业集团有限公司内部各公司之间的资金往来管理系统。它把各公司的银行流水集中起来，识别同一笔公司间转账的两边记录，形成可以一路查回原始银行流水的往来结果。
+
+系统有两个独立入口：
+
+- 总账管理端：管理公司、公司账号、银行账户、导入记录、异常和公司间转账匹配。
+- 公司出纳端：只处理本公司的账户登记、流水上传、工作表确认和本公司相关异常。
+
+## 必须做到的业务规则
+
+- 银行原始文件和原始流水是证据，导入后不能直接修改或删除；修正必须通过可追溯的审核决定、冲销或调整完成。
+- 一笔公司间转账的收、付两边只能算作一个经济事件，不能因为有两条银行流水就重复计算。
+- 同一家公司不同银行账户之间调拨，不计入公司间往来。
+- 账号、金额、方向、日期和余额等可核对信息优先于户名；信息不完整或有歧义时进入异常审核，不能猜。
+- 已确认金额和待确认金额必须分开；所有余额都要说明统计截止日期和未决金额。
+- 公司用户只能查看、上传和导出本公司的数据。这个限制由服务端执行，页面上“看不见”不等于有权限限制。
+- 起算日前的流水必须保留，但不参与期内计算；期初余额、流水覆盖断档、无业务校准、月结和调整都要留痕。
+
+## 当前技术边界
+
+项目使用 Python 标准库服务、SQLite 数据库和浏览器页面。银行模板支持 `.xls` 与 `.xlsx`，按表头识别而非依赖固定行列。金额使用精确十进制，真实运行数据放在 `data/`，不进入代码仓库。
+
+系统目前仍是测试环境项目，不能当作已完成生产部署：正式上线前仍需补齐核算、期初与断档、月结、备份、监控和 HTTPS 等能力。

scripts/shot_hel174.py

@@ -0,0 +1,186 @@
+#!/usr/bin/env python3
+"""HEL-174: 360 / 820 / 1440 截图——待确认黄 vs 已完成绿。"""
+
+from __future__ import annotations
+
+import re
+import threading
+from functools import partial
+from http.server import SimpleHTTPRequestHandler, ThreadingHTTPServer
+from pathlib import Path
+
+from playwright.sync_api import sync_playwright
+
+ROOT = Path(__file__).resolve().parents[1]
+WEB = ROOT / "web"
+OUT = Path(__file__).resolve().parent.parent / "hel174-shots"
+OUT.mkdir(parents=True, exist_ok=True)
+
+VIEWPORTS = [
+    (1440, 900, "1440"),
+    (820, 900, "820"),
+    (360, 800, "360"),
+]
+
+
+def extract_fn(source: str, name: str) -> str:
+    marker = f"function {name}("
+    start = source.index(marker)
+    depth = 0
+    for i, ch in enumerate(source[start:], start):
+        if ch == "{":
+            depth += 1
+        elif ch == "}":
+            depth -= 1
+            if depth == 0:
+                return source[start : i + 1]
+    raise RuntimeError(name)
+
+
+def main() -> None:
+    app_js = (WEB / "app.js").read_text(encoding="utf-8")
+    inject = "\n".join(
+        [
+            "const state = {};",
+            "function $(sel, root) { return (root || document).querySelector(sel); }",
+            "function $$(sel, root) { return Array.from((root || document).querySelectorAll(sel)); }",
+            extract_fn(app_js, "formatWorkspaceAmount"),
+            extract_fn(app_js, "applyCompanyWorkspace"),
+        ]
+    )
+
+    handler = partial(SimpleHTTPRequestHandler, directory=str(WEB))
+    httpd = ThreadingHTTPServer(("127.0.0.1", 0), handler)
+    port = httpd.server_address[1]
+    thread = threading.Thread(target=httpd.serve_forever, daemon=True)
+    thread.start()
+    base = f"http://127.0.0.1:{port}"
+
+    html = f"""<!doctype html>
+<html lang="zh-CN"><head>
+<meta charset="UTF-8"/>
+<meta name="viewport" content="width=device-width, initial-scale=1.0"/>
+<link rel="stylesheet" href="{base}/design-system.css"/>
+<title>HEL-174 往来确认状态色</title>
+<style>
+  body {{ margin: 0; background: var(--bg); font-family: var(--font-body); color: var(--fg); }}
+  .shot-wrap {{ padding: 16px; max-width: 1100px; margin: 0 auto; }}
+  .shot-label {{ font-size: 13px; color: var(--muted); margin: 0 0 10px; }}
+</style>
+</head>
+<body data-portal="company">
+<div class="shot-wrap">
+  <p class="shot-label" id="shotLabel">状态预览</p>
+  <button id="workspaceUnilateralCta" class="btn btn-primary">去确认单边流水 (0)</button>
+  <div class="card" id="workspaceTodos" style="margin-top:12px;">
+    <div class="card-head">
+      <span class="card-title">本月待办<span class="sub" id="workspaceTodoSub">…</span></span>
+      <span class="pill pill-warn" id="workspacePendingStatus">加载中</span>
+    </div>
+    <div id="workspaceTodoList"></div>
+    <div class="table-foot" id="workspaceTodoFoot"><span>…</span></div>
+  </div>
+  <div class="card" style="margin-top:12px;">
+    <div class="card-head">
+      <span class="card-title">账期流程 · 2026-07<span class="sub" id="workspaceFlowSub">…</span></span>
+    </div>
+    <div class="flow">
+      <a class="flow-step part" href="#upload">
+        <div class="fs-top"><span class="fs-idx">01</span><span class="fs-dot"></span><span class="fs-name">流水导入</span></div>
+        <div class="fs-state">部分完成</div>
+      </a>
+      <a class="flow-step done" href="#manual">
+        <div class="fs-top"><span class="fs-idx">02</span><span class="fs-dot"></span><span class="fs-name">手工补录</span></div>
+        <div class="fs-state">已完成</div>
+      </a>
+      <a class="flow-step doing" data-view-link="reconcile" href="#reconcile">
+        <div class="fs-top"><span class="fs-idx">03</span><span class="fs-dot"></span><span class="fs-name">往来确认</span></div>
+        <div class="fs-state" id="workspaceConfirmState">加载中…</div>
+        <div class="fs-meta" id="workspaceConfirmMeta">…</div>
+      </a>
+      <div class="flow-step wait">
+        <div class="fs-top"><span class="fs-idx">04</span><span class="fs-dot"></span><span class="fs-name">管理复核</span></div>
+        <div class="fs-state">等待集团</div>
+      </div>
+    </div>
+  </div>
+  <div class="notice warn" id="blocking-notice" style="margin-top:12px;">
+    <div>
+      <div class="n-title" id="notice-title">…</div>
+      <div class="n-body" id="notice-body">…</div>
+    </div>
+  </div>
+  <div style="margin-top:12px;">
+    <span class="pill pill-warn">待确认</span>
+    <span class="pill pill-success" style="margin-left:8px;">已确认</span>
+  </div>
+  <span class="tab-count" id="count-match" hidden>0</span>
+  <nav class="side-nav" hidden><a data-view="reconcile"><span class="nav-badge">0</span></a></nav>
+</div>
+</body></html>"""
+
+    with sync_playwright() as p:
+        browser = p.chromium.launch(headless=True, args=["--no-sandbox"])
+        page = browser.new_page()
+        for width, height, tag in VIEWPORTS:
+            page.set_viewport_size({"width": width, "height": height})
+            page.set_content(html, wait_until="domcontentloaded")
+            page.add_script_tag(content=inject)
+
+            page.evaluate(
+                """() => {
+                  document.getElementById('shotLabel').textContent = '待确认（应黄）';
+                  applyCompanyWorkspace({
+                    pending_unilateral: 3, pending_total: 3,
+                    unilateral_events: [
+                      {event_id:1, amount:'100000.00', currency:'CNY',
+                       counterparty_company_name:'金牛贸易', effective_at:'2026-07-03'},
+                      {event_id:2, amount:'200000.00', currency:'CNY',
+                       counterparty_company_name:'金牛物流', effective_at:'2026-07-11'},
+                      {event_id:3, amount:'300000.00', currency:'CNY',
+                       counterparty_company_name:'金牛置业', effective_at:'2026-07-24'}
+                    ]
+                  });
+                }"""
+            )
+            page.wait_for_timeout(200)
+            page.screenshot(path=str(OUT / f"hel174-pending-{tag}.png"), full_page=True)
+
+            page.evaluate(
+                """() => {
+                  document.getElementById('shotLabel').textContent = '已完成（应绿）';
+                  applyCompanyWorkspace({
+                    pending_unilateral: 0, pending_total: 0, unilateral_events: []
+                  });
+                }"""
+            )
+            page.wait_for_timeout(200)
+            page.screenshot(path=str(OUT / f"hel174-done-{tag}.png"), full_page=True)
+
+            colors = page.evaluate(
+                """() => {
+                  const step = document.querySelector('.flow-step[data-view-link="reconcile"]');
+                  const state = document.getElementById('workspaceConfirmState');
+                  const pill = document.getElementById('workspacePendingStatus');
+                  return {
+                    stepClass: step.className,
+                    stateText: state.textContent,
+                    stateColor: getComputedStyle(state).color,
+                    pillClass: pill.className,
+                    overflowX: document.documentElement.scrollWidth > document.documentElement.clientWidth + 1,
+                  };
+                }"""
+            )
+            assert "done" in colors["stepClass"], colors
+            assert "pill-success" in colors["pillClass"], colors
+            assert colors["stateText"] == "已完成", colors
+            assert not colors["overflowX"], colors
+            print(tag, colors)
+
+        browser.close()
+    httpd.shutdown()
+    print("shots:", sorted(p.name for p in OUT.glob("*.png")))
+
+
+if __name__ == "__main__":
+    main()

scripts/shot_hel177.py

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

server.py

@@ -11,8 +11,8 @@ from http.server import SimpleHTTPRequestHandler, ThreadingHTTPServer
 from urllib.parse import parse_qs, urlparse
 
 from bank_importer import (
-    auth, dashboard, importing, ledger_events, manual_records, master_data, matching,
+    auth, company_transfers, dashboard, importing, ledger_events, manual_records,
-    multipart, personal_transit, positions, settings, subjects,
+    master_data, matching, multipart, personal_transit, positions, settings, subjects,
 )
 from bank_importer.db import connect, migrate, utc_now
 
@@ -115,6 +115,9 @@ class AppHandler(SimpleHTTPRequestHandler):
         if path == "/api/company/match-exceptions":
             self._handle_company_match_exceptions(query)
             return
+        if path == "/api/company/workspace":
+            self._handle_company_workspace()
+            return
         company_event_match = re.fullmatch(r"/api/company/transfer-events/(\d+)", path)
         if company_event_match:
             self._handle_company_transfer_event_detail(int(company_event_match.group(1)))
@@ -152,6 +155,14 @@ class AppHandler(SimpleHTTPRequestHandler):
             self._handle_admin_intercompany_evidence(int(admin_evidence.group(1)))
             return
 
+        # Company transfer-summary (HEL-169/HEL-175/HEL-176)
+        if path == "/api/company/intercompany/summary":
+            self._handle_company_intercompany_summary(query)
+            return
+        if path == "/api/company/intercompany/export.csv":
+            self._handle_company_intercompany_export_csv(query)
+            return
+
         # B-44 intercompany positions (company, own-company scope)
         if path == "/api/company/intercompany/balances":
             self._handle_company_intercompany_balances(query)
@@ -161,7 +172,12 @@ class AppHandler(SimpleHTTPRequestHandler):
             self._handle_company_intercompany_pair(int(company_pair.group(1)), query)
             return
         if path == "/api/company/intercompany/events":
-            self._handle_company_intercompany_events(query)
+            # HEL-176 transfer-detail list shares this path with B-44 ledger
+            # events; dispatch by distinctive query params (to/direction/…).
+            if company_transfers.is_transfer_summary_events_query(query):
+                self._handle_company_transfer_summary_events(query)
+            else:
+                self._handle_company_intercompany_events(query)
             return
         if path == "/api/company/manual-records":
             self._handle_company_manual_records(query)
@@ -277,6 +293,12 @@ class AppHandler(SimpleHTTPRequestHandler):
         if path == "/api/company/manual-records":
             self._handle_company_manual_records_submit()
             return
+        company_confirm = re.fullmatch(
+            r"/api/company/transfer-events/(\d+)/confirm", path
+        )
+        if company_confirm:
+            self._handle_company_transfer_confirm(int(company_confirm.group(1)))
+            return
         self._send_json(404, {"status": "error", "message": "接口不存在。"})
 
     # ------------------------------------------------------------------
@@ -2195,6 +2217,8 @@ class AppHandler(SimpleHTTPRequestHandler):
         )
         return {
             "event_id": row["event_id"],
+            "decision_id": row["decision_id"],
+            "revision": row["revision"],
             "classification": row["classification"],
             "pairing": row["pairing"],
             "status": matching.exposed_status(row),
@@ -2209,6 +2233,20 @@ class AppHandler(SimpleHTTPRequestHandler):
             "evidence_count": row["evidence_count"],
         }
 
+    def _handle_company_workspace(self) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_user(connection)
+            if user is None:
+                return
+            if user["role"] != "company":
+                self._send_json(403, {"status": "error", "message": "该操作仅限公司用户。"})
+                return
+            payload = matching.company_workspace_payload(connection, user["company_id"])
+            self._send_json(200, {"status": "ok", **payload})
+        finally:
+            connection.close()
+
     def _handle_company_match_exceptions(self, query: dict[str, list[str]]) -> None:
         connection = connect(DB_PATH)
         try:
@@ -2218,13 +2256,7 @@ class AppHandler(SimpleHTTPRequestHandler):
             if user["role"] != "company":
                 self._send_json(403, {"status": "error", "message": "该操作仅限公司用户。"})
                 return
-            params: list[object] = [user["company_id"], user["company_id"]]
+            rows = matching.company_pending_unilaterals(connection, user["company_id"])
-            rows = connection.execute(
-                self._event_base_sql(True)
-                + "AND d.classification IN ('unresolved', 'needs_review') "
-                "ORDER BY d.id DESC LIMIT 500",
-                params,
-            ).fetchall()
             items = [
                 self._company_event_list_item(row, user["company_id"]) for row in rows
             ]
@@ -2232,6 +2264,109 @@ class AppHandler(SimpleHTTPRequestHandler):
         finally:
             connection.close()
 
+    def _handle_company_transfer_confirm(self, event_id: int) -> None:
+        """Company confirms a pending unilateral using existing assign_participant rules."""
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_user(connection)
+            if user is None:
+                return
+            if user["role"] != "company":
+                self._send_json(403, {"status": "error", "message": "该操作仅限公司用户。"})
+                return
+            company_id = int(user["company_id"])
+            data = self._read_json_body()
+            if data is None:
+                return
+            request_key = str(data.get("request_key") or "").strip() or None
+            # Idempotent replay: same request_key returns current workspace without re-decrement.
+            if request_key:
+                existing = connection.execute(
+                    """
+                    SELECT id, actor_username
+                    FROM transfer_match_decisions
+                    WHERE idempotency_key = ? AND event_id = ?
+                    """,
+                    (request_key, event_id),
+                ).fetchone()
+                if existing is not None:
+                    if existing["actor_username"] != user["username"]:
+                        self._send_json(404, {"status": "error", "message": "待确认单边流水不存在或已处理。"})
+                        return
+                    workspace = matching.company_workspace_payload(connection, company_id)
+                    payload = matching._decision_payload(connection, event_id, existing["id"])
+                    self._send_json(
+                        200,
+                        {"status": "ok", "decision": payload, "workspace": workspace},
+                    )
+                    return
+            pending = matching.company_pending_unilaterals(connection, company_id)
+            target = next((row for row in pending if int(row["event_id"]) == event_id), None)
+            if target is None:
+                self._send_json(404, {"status": "error", "message": "待确认单边流水不存在或已处理。"})
+                return
+            try:
+                expected_revision = (
+                    int(data["expected_revision"])
+                    if data.get("expected_revision") is not None
+                    else None
+                )
+            except (TypeError, ValueError):
+                self._send_json(400, {"status": "error", "message": "expected_revision 参数无效。"})
+                return
+            try:
+                counterparty_company_id = int(data["counterparty_company_id"])
+            except (KeyError, TypeError, ValueError):
+                self._send_json(
+                    400, {"status": "error", "message": "counterparty_company_id 必须是有效的公司 id。"}
+                )
+                return
+            if counterparty_company_id == company_id:
+                self._send_json(400, {"status": "error", "message": "对方公司不能是本公司。"})
+                return
+            # Own side is already on the decision; assign the opposite role.
+            own_is_payer = target["payer_company_id"] == company_id
+            role = "payee" if own_is_payer else "payer"
+            if target["payer_company_id"] is None and target["payee_company_id"] is None:
+                self._send_json(400, {"status": "error", "message": "单边流水缺少本方参与方，无法确认。"})
+                return
+            if not own_is_payer and target["payee_company_id"] != company_id:
+                self._send_json(404, {"status": "error", "message": "待确认单边流水不存在或已处理。"})
+                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,
+                    },
+                )
+            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
+            workspace = matching.company_workspace_payload(connection, company_id)
+            self._send_json(
+                200,
+                {"status": "ok", "decision": payload, "workspace": workspace},
+            )
+        finally:
+            connection.close()
+
     def _handle_company_transfer_event_detail(self, event_id: int) -> None:
         connection = connect(DB_PATH)
         try:
@@ -2304,10 +2439,12 @@ class AppHandler(SimpleHTTPRequestHandler):
                 SELECT r.id, r.source_row, r.transaction_at, r.income, r.expense,
                        r.own_account, r.own_name, r.counterparty_account,
                        r.counterparty_name, r.summary, r.reference,
-                       s.sheet_name, b.company_id AS batch_company_id
+                       s.sheet_name, b.id AS import_batch_id,
+                       f.original_filename, b.company_id AS batch_company_id
                 FROM source_rows r
                 JOIN sheet_batches s ON s.id = r.sheet_batch_id
                 JOIN import_batches b ON b.id = s.import_batch_id
+                JOIN source_files f ON f.id = b.source_file_id
                 WHERE r.id = ?
                 """,
                 (observation["source_row_id"],),
@@ -2324,9 +2461,16 @@ class AppHandler(SimpleHTTPRequestHandler):
                     "income": row["income"],
                     "expense": row["expense"],
                     "batch_company_id": row["batch_company_id"],
+                    "import_batch_id": row["import_batch_id"],
+                    "original_filename": row["original_filename"],
                     "own_account_masked": master_data.mask_account_number(row["own_account"])
                     if row["own_account"]
                     else None,
+                    "counterparty_account_masked": master_data.mask_account_number(
+                        row["counterparty_account"]
+                    )
+                    if row["counterparty_account"]
+                    else None,
                     "counterparty_name": row["counterparty_name"],
                     "summary": row["summary"],
                     "reference": row["reference"],
@@ -2736,6 +2880,137 @@ class AppHandler(SimpleHTTPRequestHandler):
             return None, None
         return user, user["company_id"]
 
+    def _handle_company_intercompany_summary(self, query: dict[str, list[str]]) -> None:
+        """Own-company transfer summary; company_id is session-only (HEL-175)."""
+        connection = connect(DB_PATH)
+        try:
+            user, company_id = self._company_intercompany_scope(connection)
+            if company_id is None:
+                return
+            # Front-end must never supply company_id; reject even matching values.
+            if (query.get("company_id") or [None])[0] is not None:
+                self._send_json(
+                    400,
+                    {"status": "error", "message": "不允许传入 company_id 参数。"},
+                )
+                return
+            as_of = (query.get("as_of") or [None])[0]
+            try:
+                payload = company_transfers.company_intercompany_summary(
+                    connection, company_id=int(company_id), as_of=as_of
+                )
+            except company_transfers.TransferSummaryInputError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            self._send_json(200, {"status": "ok", **payload})
+        finally:
+            connection.close()
+
+    def _reject_forged_company_id(self, query: dict[str, list[str]]) -> bool:
+        """Return True when the handler already sent a 400 for company_id."""
+        if (query.get("company_id") or [None])[0] is not None:
+            self._send_json(
+                400,
+                {"status": "error", "message": "不允许传入 company_id 参数。"},
+            )
+            return True
+        return False
+
+    def _handle_company_transfer_summary_events(
+        self, query: dict[str, list[str]]
+    ) -> None:
+        """HEL-176 filtered transfer-detail list (keyset pagination)."""
+        connection = connect(DB_PATH)
+        try:
+            user, company_id = self._company_intercompany_scope(connection)
+            if company_id is None:
+                return
+            if self._reject_forged_company_id(query):
+                return
+            try:
+                payload = company_transfers.company_intercompany_events(
+                    connection,
+                    company_id=int(company_id),
+                    from_=(query.get("from") or [None])[0],
+                    to=(query.get("to") or [None])[0],
+                    counterparty_id=(query.get("counterparty_id") or [None])[0],
+                    direction=(query.get("direction") or [None])[0],
+                    state=(query.get("state") or [None])[0],
+                    limit=(query.get("limit") or [None])[0],
+                    cursor=(query.get("cursor") or [None])[0],
+                )
+            except company_transfers.TransferSummaryInputError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            self._send_json(200, {"status": "ok", **payload})
+        finally:
+            connection.close()
+
+    def _handle_company_intercompany_export_csv(
+        self, query: dict[str, list[str]]
+    ) -> None:
+        """Confirmed-only CSV export; session company scope + audit (HEL-176)."""
+        connection = connect(DB_PATH)
+        try:
+            user, company_id = self._company_intercompany_scope(connection)
+            if company_id is None:
+                return
+            if self._reject_forged_company_id(query):
+                return
+            # Pending must never leave via export, even if a client sends state=.
+            if (query.get("state") or [None])[0] not in (None, "", "confirmed"):
+                self._send_json(
+                    400,
+                    {
+                        "status": "error",
+                        "message": "导出仅支持已确认明细，不允许导出待确认。",
+                    },
+                )
+                return
+            try:
+                items, meta = company_transfers.company_intercompany_export_rows(
+                    connection,
+                    company_id=int(company_id),
+                    from_=(query.get("from") or [None])[0],
+                    to=(query.get("to") or [None])[0],
+                    counterparty_id=(query.get("counterparty_id") or [None])[0],
+                    direction=(query.get("direction") or [None])[0],
+                )
+            except company_transfers.TransferSummaryInputError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            content = company_transfers.render_intercompany_export_csv(items)
+            detail_parts = [
+                f"rows:{meta['row_count']}",
+                f"from:{meta['start']}",
+                f"to:{meta['end']}",
+                "state:confirmed",
+            ]
+            if meta["counterparty_id"] is not None:
+                detail_parts.append(f"counterparty_id:{meta['counterparty_id']}")
+            if meta["direction"] is not None:
+                detail_parts.append(f"direction:{meta['direction']}")
+            auth.audit(
+                connection,
+                "export_intercompany_csv",
+                actor=user,
+                target=f"company:{company_id}",
+                detail=";".join(detail_parts),
+                ip=self._client_ip,
+            )
+            self.send_response(200)
+            self.send_header("Content-Type", "text/csv; charset=utf-8")
+            self.send_header(
+                "Content-Disposition",
+                'attachment; filename="intercompany-export.csv"',
+            )
+            self.send_header("Content-Length", str(len(content)))
+            self.send_header("Cache-Control", "no-store")
+            self.end_headers()
+            self.wfile.write(content)
+        finally:
+            connection.close()
+
     def _handle_company_intercompany_balances(self, query: dict[str, list[str]]) -> None:
         connection = connect(DB_PATH)
         try:

src/bank_importer/auth.py

@@ -13,6 +13,7 @@ from __future__ import annotations
 from datetime import datetime, timedelta, timezone
 import hashlib
 import hmac
+import os
 import secrets
 import sqlite3
 import string
@@ -28,6 +29,17 @@ RATE_LIMIT_WINDOW_MINUTES = 10
 INITIAL_PASSWORD_LENGTH = 12
 
 
+def _env_flag(value: str | None) -> bool:
+    """Parse a yes/no style environment flag; blank/absent means False."""
+    return (value or "").strip().lower() in {"1", "true", "yes", "on"}
+
+
+# Ops switch for internal test environments: APP_LOGIN_RATE_LIMIT_DISABLED=1
+# turns off the login-failure lockout entirely. The default (unset) keeps the
+# production policy — 5 failures within 10 minutes lock the (账号, IP) pair.
+RATE_LIMIT_DISABLED = _env_flag(os.environ.get("APP_LOGIN_RATE_LIMIT_DISABLED"))
+
+
 def hash_password(password: str) -> str:
     """Hash ``password`` as ``pbkdf2_sha256$<iterations>$<salt_hex>$<hash_hex>``."""
     salt = secrets.token_bytes(16)
@@ -146,18 +158,19 @@ def authenticate(
     Every non-rate-limited attempt is recorded in ``login_attempts`` and
     ``audit_log``; the password itself is never stored anywhere.
     """
-    window_start = (
+    if not RATE_LIMIT_DISABLED:
-        datetime.now(timezone.utc) - timedelta(minutes=RATE_LIMIT_WINDOW_MINUTES)
+        window_start = (
-    ).isoformat()
+            datetime.now(timezone.utc) - timedelta(minutes=RATE_LIMIT_WINDOW_MINUTES)
-    failures = connection.execute(
+        ).isoformat()
-        """
+        failures = connection.execute(
-        SELECT COUNT(*) AS n FROM login_attempts
+            """
-        WHERE username = ? AND ip = ? AND success = 0 AND created_at >= ?
+            SELECT COUNT(*) AS n FROM login_attempts
-        """,
+            WHERE username = ? AND ip = ? AND success = 0 AND created_at >= ?
-        (username, ip, window_start),
+            """,
-    ).fetchone()
+            (username, ip, window_start),
-    if failures["n"] >= RATE_LIMIT_MAX_FAILURES:
+        ).fetchone()
-        return None, "rate_limited"
+        if failures["n"] >= RATE_LIMIT_MAX_FAILURES:
+            return None, "rate_limited"
 
     user = connection.execute(
         "SELECT * FROM users WHERE username = ?", (username,)

src/bank_importer/company_transfers.py

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

src/bank_importer/dashboard.py

@@ -42,8 +42,11 @@ def audit_counts(connection: sqlite3.Connection) -> dict[str, int]:
 
     Priority mapping (aligned with current admin audit UI semantics):
     - high: unresolved / needs_review match exceptions
-    - medium: pending bank-account registrations
+    - medium: pending bank-account registrations + pending manual records
     - low: reserved for future low-risk queues (currently always 0)
+
+    Homepage card, sidebar badge and audit-center heading must all read this
+    same payload (via ``/api/admin/dashboard`` → ``audit``).
     """
     high = connection.execute(
         """
@@ -55,9 +58,19 @@ def audit_counts(connection: sqlite3.Connection) -> dict[str, int]:
           AND d.classification IN ('unresolved', 'needs_review')
         """
     ).fetchone()["n"]
-    medium = connection.execute(
+    medium_accounts = connection.execute(
         "SELECT COUNT(*) AS n FROM bank_accounts WHERE status = 'pending'"
     ).fetchone()["n"]
+    medium_manuals = connection.execute(
+        """
+        SELECT COUNT(*) AS n
+        FROM manual_records m
+        JOIN current_manual_record_decisions c ON c.record_id = m.id
+        JOIN manual_record_decisions d ON d.id = c.decision_id
+        WHERE d.state = 'pending'
+        """
+    ).fetchone()["n"]
+    medium = int(medium_accounts) + int(medium_manuals)
     low = 0
     return {
         "total": int(high) + int(medium) + int(low),

src/bank_importer/matching.py

@@ -1563,6 +1563,87 @@ def exposed_status(decision: sqlite3.Row | dict) -> str:
     return "unresolved"
 
 
+def company_pending_unilaterals(
+    connection: sqlite3.Connection, company_id: int
+) -> list[sqlite3.Row]:
+    """Authoritative pending unilateral queue for a company workspace.
+
+    Same set as company match-exceptions: active events whose current decision
+    is ``unresolved`` / ``needs_review`` and the company participates.
+    Parentheses on the company filter avoid OR/AND precedence bugs.
+    """
+    return connection.execute(
+        """
+        SELECT c.event_id, d.id AS decision_id, d.revision, d.classification,
+               d.pairing, d.amount, d.currency, d.effective_at, d.mode,
+               d.locked, d.rule_version, d.created_at,
+               payer.company_id AS payer_company_id,
+               payee.company_id AS payee_company_id,
+               payer.bank_account_id AS payer_account_id,
+               payee.bank_account_id AS payee_account_id,
+               cpayer.name AS payer_company_name,
+               cpayee.name AS payee_company_name,
+               (SELECT COUNT(*) FROM transfer_decision_observations o
+                WHERE o.decision_id = d.id) AS evidence_count
+        FROM current_transfer_decisions c
+        JOIN transfer_match_decisions d ON d.id = c.decision_id
+        JOIN canonical_transfer_events e ON e.id = c.event_id
+        LEFT JOIN transfer_decision_participants payer
+             ON payer.decision_id = d.id AND payer.role = 'payer'
+        LEFT JOIN transfer_decision_participants payee
+             ON payee.decision_id = d.id AND payee.role = 'payee'
+        LEFT JOIN companies cpayer ON cpayer.id = payer.company_id
+        LEFT JOIN companies cpayee ON cpayee.id = payee.company_id
+        WHERE e.lifecycle = 'active'
+          AND d.classification IN ('unresolved', 'needs_review')
+          AND (payer.company_id = ? OR payee.company_id = ?)
+        ORDER BY d.id DESC
+        """,
+        (company_id, company_id),
+    ).fetchall()
+
+
+def company_workspace_payload(
+    connection: sqlite3.Connection, company_id: int
+) -> dict[str, object]:
+    """Workspace counts + list share one authoritative unilateral queue."""
+    rows = company_pending_unilaterals(connection, company_id)
+    events = [
+        {
+            "event_id": row["event_id"],
+            "decision_id": row["decision_id"],
+            "revision": row["revision"],
+            "classification": row["classification"],
+            "pairing": row["pairing"],
+            "status": exposed_status(row),
+            "amount": row["amount"],
+            "currency": row["currency"],
+            "effective_at": row["effective_at"],
+            "mode": row["mode"],
+            "locked": bool(row["locked"]),
+            "own_company_id": company_id,
+            "counterparty_company_id": (
+                row["payee_company_id"]
+                if row["payer_company_id"] == company_id
+                else row["payer_company_id"]
+            ),
+            "counterparty_company_name": (
+                row["payee_company_name"]
+                if row["payer_company_id"] == company_id
+                else row["payer_company_name"]
+            ),
+            "evidence_count": row["evidence_count"],
+        }
+        for row in rows
+    ]
+    count = len(events)
+    return {
+        "pending_unilateral": count,
+        "pending_total": count,
+        "unilateral_events": events,
+    }
+
+
 # ---------------------------------------------------------------------------
 # API payload helpers
 # ---------------------------------------------------------------------------

tests/test_auth.py

@@ -4,6 +4,7 @@ from datetime import datetime, timedelta, timezone
 import hashlib
 import sqlite3
 import unittest
+from unittest import mock
 
 from bank_importer import auth
 from bank_importer.db import connect, migrate, utc_now
@@ -167,6 +168,40 @@ class AuthenticateTests(AuthTestCase):
         self.assertIsNotNone(user)
         self.assertIsNone(reason)
 
+    def test_env_flag_parses_truthy_and_falsy_values(self) -> None:
+        cases = {
+            "1": True,
+            "true": True,
+            "YES": True,
+            " on ": True,
+            "": False,
+            "0": False,
+            "false": False,
+            "off": False,
+            None: False,
+        }
+        for value, expected in cases.items():
+            with self.subTest(value=value):
+                self.assertEqual(expected, auth._env_flag(value))
+
+    def test_rate_limit_enabled_by_default(self) -> None:
+        self.assertFalse(auth.RATE_LIMIT_DISABLED)
+
+    def test_env_switch_disables_rate_limit_but_not_credential_checks(self) -> None:
+        self.create_company_user()
+        with mock.patch.object(auth, "RATE_LIMIT_DISABLED", True):
+            for _ in range(auth.RATE_LIMIT_MAX_FAILURES + 2):
+                user, reason = auth.authenticate(
+                    self.connection, "cashier-a", "Wrong999", "10.0.0.1"
+                )
+                self.assertIsNone(user)
+                self.assertEqual("bad_credentials", reason)
+            user, reason = auth.authenticate(
+                self.connection, "cashier-a", "Init1234", "10.0.0.1"
+            )
+            self.assertIsNotNone(user)
+            self.assertIsNone(reason)
+
 
 class SessionTests(AuthTestCase):
     def test_create_and_resolve_roundtrip(self) -> None:

tests/test_company_confirm_status_color.py

@@ -0,0 +1,221 @@
+"""HEL-174: 公司端往来确认完成态用 success 绿，待确认保留 warn 黄。"""
+
+from __future__ import annotations
+
+import re
+import threading
+import unittest
+from functools import partial
+from http.server import SimpleHTTPRequestHandler, ThreadingHTTPServer
+from pathlib import Path
+
+ROOT = Path(__file__).resolve().parents[1]
+WEB = ROOT / "web"
+
+try:
+    from playwright.sync_api import sync_playwright
+except ImportError:  # pragma: no cover - 默认测试环境无浏览器依赖
+    sync_playwright = None
+
+
+class ConfirmStatusSourceContractTests(unittest.TestCase):
+    """不依赖浏览器：锁住完成态切绿 / 待确认仍黄的实现契约。"""
+
+    def test_app_js_toggles_success_green_when_pending_zero(self) -> None:
+        js = (WEB / "app.js").read_text(encoding="utf-8")
+        self.assertIn('pill ${total ? "pill-warn" : "pill-success"}', js)
+        self.assertIn('flowStep.classList.toggle("doing", pending > 0)', js)
+        self.assertIn('flowStep.classList.toggle("done", pending === 0)', js)
+        self.assertIn('notice.classList.toggle("warn", pending > 0)', js)
+        self.assertIn('notice.classList.toggle("success", pending === 0)', js)
+        # 文案：完成=已完成，不把待确认一并改绿
+        self.assertRegex(js, r'status\.textContent = total \? `\$\{total\} 项待处理` : "已完成"')
+        self.assertRegex(js, r'flowState\.textContent = pending \? `待处理 \$\{pending\} 笔` : "已完成"')
+
+    def test_design_tokens_map_done_to_success_doing_to_warn(self) -> None:
+        css = (WEB / "design-system.css").read_text(encoding="utf-8")
+        self.assertIn("--success:", css)
+        self.assertIn("--warn:", css)
+        self.assertIn(".flow-step.done .fs-dot { background: var(--success); }", css)
+        self.assertIn(".flow-step.done .fs-state { color: var(--success); }", css)
+        self.assertIn(".flow-step.doing .fs-dot { background: var(--warn);", css)
+        self.assertIn(".pill-success { background: var(--success-soft); color: var(--success); }", css)
+        self.assertIn(".pill-warn { background: var(--warn-soft);", css)
+        self.assertIn(".notice.success { background: var(--success-soft);", css)
+        self.assertIn(".notice.warn { background: var(--warn-soft);", css)
+
+    def test_company_html_exposes_flow_step_and_cache_bust(self) -> None:
+        html = (WEB / "company.html").read_text(encoding="utf-8")
+        self.assertIn('id="workspaceConfirmState"', html)
+        self.assertIn('id="workspacePendingStatus"', html)
+        self.assertIn('id="workspaceFlowSub"', html)
+        self.assertIn('data-view-link="reconcile"', html)
+        self.assertIn("app.js?v=12", html)
+        # 静态初值仍为进行中（黄），由 JS 在 pending=0 时切 done
+        self.assertRegex(html, r'class="flow-step doing"[^>]*data-view-link="reconcile"')
+
+
+def _extract_fn(source: str, name: str) -> str:
+    marker = f"function {name}("
+    start = source.index(marker)
+    depth = 0
+    for i, ch in enumerate(source[start:], start):
+        if ch == "{":
+            depth += 1
+        elif ch == "}":
+            depth -= 1
+            if depth == 0:
+                return source[start : i + 1]
+    raise AssertionError(f"未能截取 function {name}")
+
+
+def _chromium_available() -> bool:
+    """本机缺 libatk 等系统库时 chromium 无法启动。"""
+    try:
+        import ctypes.util
+
+        return bool(ctypes.util.find_library("atk-1.0"))
+    except Exception:
+        return False
+
+
+@unittest.skipUnless(sync_playwright, "playwright 未安装，跳过真实 DOM 色值校验")
+@unittest.skipUnless(_chromium_available(), "系统缺少 chromium 依赖库（如 libatk），跳过浏览器色值校验")
+class ConfirmStatusDomTests(unittest.TestCase):
+    """真实浏览器：pending>0 为黄，pending=0 为绿。"""
+
+    @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}"
+        app_js = (WEB / "app.js").read_text(encoding="utf-8")
+        cls.inject_js = "\n".join(
+            [
+                "const state = {};",
+                "function $(sel, root) { return (root || document).querySelector(sel); }",
+                "function $$(sel, root) { return Array.from((root || document).querySelectorAll(sel)); }",
+                _extract_fn(app_js, "formatWorkspaceAmount"),
+                _extract_fn(app_js, "applyCompanyWorkspace"),
+            ]
+        )
+
+    @classmethod
+    def tearDownClass(cls) -> None:
+        cls.httpd.shutdown()
+        cls.httpd.server_close()
+
+    def _open_fixture(self, page):
+        page.goto(f"{self.base}/design-system.css", wait_until="domcontentloaded")
+        page.set_content(
+            f"""<!doctype html>
+<html lang="zh-CN"><head>
+<meta charset="UTF-8"/>
+<link rel="stylesheet" href="{self.base}/design-system.css"/>
+</head>
+<body data-portal="company">
+  <button id="workspaceUnilateralCta" class="btn btn-primary">去确认单边流水 (0)</button>
+  <div class="card" id="workspaceTodos">
+    <div class="card-head">
+      <span class="card-title">本月待办<span class="sub" id="workspaceTodoSub">…</span></span>
+      <span class="pill pill-warn" id="workspacePendingStatus">加载中</span>
+    </div>
+    <div id="workspaceTodoList"></div>
+    <div class="table-foot" id="workspaceTodoFoot"><span>…</span></div>
+  </div>
+  <div class="card">
+    <div class="card-head">
+      <span class="card-title">账期流程<span class="sub" id="workspaceFlowSub">…</span></span>
+    </div>
+    <div class="flow">
+      <a class="flow-step doing" data-view-link="reconcile" href="#reconcile">
+        <div class="fs-top"><span class="fs-idx">03</span><span class="fs-dot"></span><span class="fs-name">往来确认</span></div>
+        <div class="fs-state" id="workspaceConfirmState">加载中…</div>
+        <div class="fs-meta" id="workspaceConfirmMeta">…</div>
+      </a>
+    </div>
+  </div>
+  <div class="notice warn" id="blocking-notice">
+    <div class="n-title" id="notice-title">…</div>
+    <div class="n-body" id="notice-body">…</div>
+  </div>
+  <span class="tab-count" id="count-match">0</span>
+  <nav class="side-nav"><a data-view="reconcile"><span class="nav-badge">0</span></a></nav>
+</body></html>""",
+            wait_until="domcontentloaded",
+        )
+        page.add_script_tag(content=self.inject_js)
+        page.wait_for_function("() => typeof applyCompanyWorkspace === 'function'")
+
+    @staticmethod
+    def _colors(page) -> dict:
+        return page.evaluate(
+            """() => {
+              const step = document.querySelector('.flow-step[data-view-link="reconcile"]');
+              const state = document.getElementById('workspaceConfirmState');
+              const pill = document.getElementById('workspacePendingStatus');
+              const notice = document.getElementById('blocking-notice');
+              const cs = (el) => getComputedStyle(el);
+              return {
+                stepClass: step.className,
+                stateText: state.textContent,
+                stateColor: cs(state).color,
+                pillClass: pill.className,
+                pillColor: cs(pill).color,
+                pillText: pill.textContent,
+                noticeClass: notice.className,
+              };
+            }"""
+        )
+
+    def test_pending_stays_warn_completed_turns_success(self) -> None:
+        with sync_playwright() as p:
+            browser = p.chromium.launch(headless=True, args=["--no-sandbox"])
+            page = browser.new_page(viewport={"width": 1440, "height": 900})
+            self._open_fixture(page)
+
+            page.evaluate(
+                """() => applyCompanyWorkspace({
+                  pending_unilateral: 2,
+                  pending_total: 2,
+                  unilateral_events: [
+                    {event_id: 1, amount: '100.00', currency: 'CNY',
+                     counterparty_company_name: '乙', effective_at: '2026-07-01'}
+                  ]
+                })"""
+            )
+            pending = self._colors(page)
+            self.assertIn("doing", pending["stepClass"])
+            self.assertNotIn("done", pending["stepClass"].split())
+            self.assertIn("pill-warn", pending["pillClass"])
+            self.assertNotIn("pill-success", pending["pillClass"])
+            self.assertIn("warn", pending["noticeClass"].split())
+            self.assertIn("待处理", pending["stateText"])
+            self.assertIn("待处理", pending["pillText"])
+
+            page.evaluate(
+                """() => applyCompanyWorkspace({
+                  pending_unilateral: 0,
+                  pending_total: 0,
+                  unilateral_events: []
+                })"""
+            )
+            done = self._colors(page)
+            self.assertIn("done", done["stepClass"])
+            self.assertNotIn("doing", done["stepClass"].split())
+            self.assertIn("pill-success", done["pillClass"])
+            self.assertNotIn("pill-warn", done["pillClass"])
+            self.assertIn("success", done["noticeClass"].split())
+            self.assertEqual("已完成", done["stateText"])
+            self.assertEqual("已完成", done["pillText"])
+
+            self.assertNotEqual(pending["stateColor"], done["stateColor"])
+            self.assertNotEqual(pending["pillColor"], done["pillColor"])
+            browser.close()
+
+
+if __name__ == "__main__":
+    unittest.main()

tests/test_company_transfer_events.py

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

tests/test_company_transfer_summary.py

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

tests/test_company_transfers_page.py

@@ -0,0 +1,138 @@
+"""HEL-177: 公司端转账往来页面（方案 A）结构与接口契约。"""
+
+from __future__ import annotations
+
+import re
+import threading
+import unittest
+from functools import partial
+from http.server import SimpleHTTPRequestHandler, ThreadingHTTPServer
+from pathlib import Path
+
+ROOT = Path(__file__).resolve().parents[1]
+WEB = ROOT / "web"
+
+try:
+    from playwright.sync_api import sync_playwright
+except ImportError:  # pragma: no cover
+    sync_playwright = None
+
+
+class TransfersPageSourceContractTests(unittest.TestCase):
+    def test_company_html_has_nav_overview_and_layers(self) -> None:
+        html = (WEB / "company.html").read_text(encoding="utf-8")
+        self.assertIn('data-view="transfers"', html)
+        self.assertIn("转账往来", html)
+        self.assertIn('id="workspaceTransfersCard"', html)
+        self.assertIn("转账往来概览", html)
+        self.assertIn('data-page="transfers"', html)
+        self.assertIn('id="transfersOverviewLayer"', html)
+        self.assertIn('id="transfersDetailLayer"', html)
+        self.assertIn('id="transferEvidenceDrawer"', html)
+        self.assertIn("期间净变动", html)
+        self.assertNotIn("本公司往来合计", html)
+        self.assertIn("design-system.css?v=6", html)
+        self.assertIn("app.js?v=12", html)
+        # 侧栏顺序：流水管理 → 转账往来 → 往来确认
+        flows = html.index('data-view="flows"')
+        transfers = html.index('data-view="transfers"')
+        reconcile = html.index('data-view="reconcile"')
+        self.assertLess(flows, transfers)
+        self.assertLess(transfers, reconcile)
+
+    def test_app_js_wires_real_apis_no_demo_totals(self) -> None:
+        js = (WEB / "app.js").read_text(encoding="utf-8")
+        self.assertIn('transfers: "转账往来"', js)
+        self.assertIn("/api/company/intercompany/summary", js)
+        self.assertIn("/api/company/intercompany/events", js)
+        self.assertIn("/api/company/intercompany/export.csv", js)
+        self.assertIn("/api/company/transfer-events/", js)
+        self.assertIn("function loadTransfersSummary", js)
+        self.assertIn("function openTransfersDetail", js)
+        self.assertIn("function openTransferEvidence", js)
+        self.assertIn("function initTransfers", js)
+        self.assertIn("initTransfers()", js)
+        self.assertIn("期间净变动", js)
+        self.assertIn("has_opening", js)
+        # 不得把「期末余额」写死为无期初时的标签
+        self.assertNotRegex(js, r'netLabelForWindow[^{]+{[^}]*return "期末余额"')
+
+    def test_design_system_scopes_info_to_transfers_module(self) -> None:
+        css = (WEB / "design-system.css").read_text(encoding="utf-8")
+        self.assertIn('a[data-view="transfers"].active', css)
+        self.assertIn("var(--info-soft)", css)
+        self.assertIn('[data-page="transfers"] .btn-primary', css)
+        self.assertIn(".xfer-split", css)
+        self.assertIn(".xfer-split-pane.confirmed", css)
+        self.assertIn(".xfer-split-pane.pending", css)
+        # 无新色硬编码
+        self.assertNotRegex(css, r"\.xfer-split[^\{]*\{[^}]*#[0-9a-fA-F]{3,8}")
+
+
+class TransfersDetailObservationContractTests(unittest.TestCase):
+    def test_server_exposes_batch_fields_on_observations(self) -> None:
+        server = (ROOT / "server.py").read_text(encoding="utf-8")
+        self.assertIn("import_batch_id", server)
+        self.assertIn("original_filename", server)
+        self.assertIn("counterparty_account_masked", server)
+
+
+def _chromium_available() -> bool:
+    try:
+        import ctypes.util
+
+        return bool(ctypes.util.find_library("atk-1.0"))
+    except Exception:
+        return False
+
+
+@unittest.skipUnless(sync_playwright, "playwright 未安装，跳过布局冒烟")
+@unittest.skipUnless(_chromium_available(), "系统缺少 chromium 依赖库（如 libatk），跳过布局冒烟")
+class TransfersPageLayoutSmokeTests(unittest.TestCase):
+    """静态壳：360 / 820 / 1440 无横向溢出。"""
+
+    @classmethod
+    def setUpClass(cls) -> None:
+        handler = partial(SimpleHTTPRequestHandler, directory=str(WEB))
+        cls.httpd = ThreadingHTTPServer(("127.0.0.1", 0), handler)
+        cls.port = cls.httpd.server_address[1]
+        cls.thread = threading.Thread(target=cls.httpd.serve_forever, daemon=True)
+        cls.thread.start()
+        cls.base = f"http://127.0.0.1:{cls.port}"
+
+    @classmethod
+    def tearDownClass(cls) -> None:
+        cls.httpd.shutdown()
+        cls.httpd.server_close()
+
+    def test_transfers_shell_no_horizontal_overflow(self) -> None:
+        html = (WEB / "company.html").read_text(encoding="utf-8")
+        with sync_playwright() as p:
+            browser = p.chromium.launch()
+            page = browser.new_page()
+            for width in (360, 820, 1440):
+                page.set_viewport_size({"width": width, "height": 900})
+                page.set_content(
+                    html.replace('src="app.js?v=12"', 'src=""'),
+                    base_url=self.base,
+                )
+                page.evaluate(
+                    """() => {
+                      document.querySelectorAll('.app-view').forEach((el) => {
+                        el.classList.toggle('is-active', el.dataset.page === 'transfers');
+                      });
+                      const data = document.getElementById('transfersData');
+                      const loading = document.getElementById('transfersLoading');
+                      if (loading) loading.hidden = true;
+                      if (data) data.hidden = false;
+                    }"""
+                )
+                overflow = page.evaluate(
+                    "() => document.documentElement.scrollWidth > document.documentElement.clientWidth + 1"
+                )
+                self.assertFalse(overflow, f"{width}px 出现横向溢出")
+            browser.close()
+
+
+if __name__ == "__main__":
+    unittest.main()

tests/test_company_workspace.py

@@ -0,0 +1,313 @@
+"""HEL-168: company workspace pending unilateral counts sync after confirm."""
+
+from __future__ import annotations
+
+import io
+import os
+from pathlib import Path
+import tempfile
+import threading
+import unittest
+
+from openpyxl import Workbook
+
+import server
+from test_server_auth import Client, as_json
+
+BOOTSTRAP_PASSWORD = "BootAdmin123"
+ADMIN_PASSWORD = "AdminPass123"
+CASHIER_PASSWORD = "Cashier123"
+
+CCB_HEADER = [
+    "客户账号", "账户名称", "交易时间", "借方发生额（支取）", "贷方发生额（收入）",
+    "余额", "币种", "对方户名", "对方账号", "对方开户机构", "摘要", "备注",
+]
+
+ACCOUNT_A = "6222000000001001"
+ACCOUNT_B = "6222000000001002"
+
+
+def workbook_bytes(rows) -> bytes:
+    workbook = Workbook()
+    sheet = workbook.active
+    sheet.title = "正常流水"
+    sheet.append(CCB_HEADER)
+    for row in rows:
+        sheet.append(row)
+    buffer = io.BytesIO()
+    workbook.save(buffer)
+    return buffer.getvalue()
+
+
+def outgoing(own: str, cp: str, amount: str, at: str) -> list:
+    return [own, "测试公司", at, amount, "", "50000.00", "RMB", "对方", cp, "某银行", "货款", ""]
+
+
+class CompanyWorkspaceTodoTests(unittest.TestCase):
+    @classmethod
+    def setUpClass(cls) -> None:
+        cls.temp_dir = tempfile.TemporaryDirectory()
+        root = Path(cls.temp_dir.name)
+        cls.db_path = root / "app.db"
+        cls.storage = root / "files"
+
+        cls._old_db_path = server.DB_PATH
+        cls._old_storage = server.STORAGE_DIR
+        server.DB_PATH = cls.db_path
+        server.STORAGE_DIR = cls.storage
+
+        os.environ["APP_BOOTSTRAP_ADMIN_PASSWORD"] = BOOTSTRAP_PASSWORD
+        from bank_importer.db import connect, migrate
+
+        connection = connect(cls.db_path)
+        migrate(connection)
+        assert server.ensure_bootstrap_admin(connection) is None
+        connection.close()
+
+        class QuietHandler(server.AppHandler):
+            def log_message(self, *args) -> None:
+                pass
+
+        cls.httpd = server.ThreadingHTTPServer(("127.0.0.1", 0), QuietHandler)
+        cls.port = cls.httpd.server_address[1]
+        cls.thread = threading.Thread(target=cls.httpd.serve_forever, daemon=True)
+        cls.thread.start()
+
+        cls.admin = Client("127.0.0.1", cls.port)
+        status, _, data = cls.admin.post_json(
+            "/api/login",
+            {"username": "group-admin", "password": BOOTSTRAP_PASSWORD, "portal": "admin"},
+        )
+        assert status == 200, data
+        status, _, data = cls.admin.post_json(
+            "/api/password/change",
+            {"old_password": BOOTSTRAP_PASSWORD, "new_password": ADMIN_PASSWORD},
+        )
+        assert status == 200, data
+
+        cls.initial_passwords: dict[str, str] = {}
+        cls.company_a = cls._create_company("甲公司", "ws-cashier-a")
+        cls.company_b = cls._create_company("乙公司", "ws-cashier-b")
+        cls.cashier_a = cls._login_company("ws-cashier-a")
+        cls.cashier_b = cls._login_company("ws-cashier-b")
+        cls._approve_account(cls.cashier_a, ACCOUNT_A)
+        cls._approve_account(cls.cashier_b, ACCOUNT_B)
+
+    @classmethod
+    def tearDownClass(cls) -> None:
+        cls.httpd.shutdown()
+        cls.httpd.server_close()
+        server.DB_PATH = cls._old_db_path
+        server.STORAGE_DIR = cls._old_storage
+        os.environ.pop("APP_BOOTSTRAP_ADMIN_PASSWORD", None)
+        cls.temp_dir.cleanup()
+
+    @classmethod
+    def _create_company(cls, name: str, username: str) -> int:
+        status, _, data = cls.admin.post_json(
+            "/api/admin/companies",
+            {"name": name, "username": username},
+        )
+        assert status == 200, data
+        payload = as_json(data)
+        cls.initial_passwords[username] = payload["initial_password"]
+        return payload["company_id"]
+
+    @classmethod
+    def _login_company(cls, username: str) -> Client:
+        client = Client("127.0.0.1", cls.port)
+        initial = cls.initial_passwords[username]
+        status, _, data = client.post_json(
+            "/api/login",
+            {"username": username, "password": initial, "portal": "company"},
+        )
+        assert status == 200, data
+        status, _, data = client.post_json(
+            "/api/password/change",
+            {"old_password": initial, "new_password": CASHIER_PASSWORD},
+        )
+        assert status == 200, data
+        return client
+
+    @classmethod
+    def _approve_account(cls, company_client: Client, number: str) -> int:
+        status, _, data = company_client.post_json(
+            "/api/company/accounts",
+            {
+                "bank_name": "中信银行",
+                "account_type": "基本户",
+                "account_number": number,
+                "start_date": "2026-01-01",
+            },
+        )
+        assert status == 200, data
+        account_id = as_json(data)["account"]["id"]
+        status, _, data = cls.admin.post_json(
+            f"/api/admin/accounts/{account_id}/review",
+            {"decision": "approve", "reason": "测试启用", "effective_from": "2026-01-01"},
+        )
+        assert status == 200, data
+        return account_id
+
+    def _seed_unilateral(self, amount: str, at: str, cp_account: str = "9999999999999999") -> dict:
+        status, _, data = self.admin.post_multipart(
+            "/api/parse",
+            {"company_id": str(self.company_a)},
+            f"单边-{amount}.xlsx",
+            workbook_bytes([outgoing(ACCOUNT_A, cp_account, amount, at)]),
+        )
+        self.assertEqual(200, status, data)
+        batch_id = as_json(data)["batch_id"]
+        status, _, data = self.cashier_a.get(f"/api/batches/{batch_id}/sheets")
+        self.assertEqual(200, status, data)
+        names = [s["sheet_name"] for s in as_json(data)["sheets"] if s["outcome"] == "parsed"]
+        status, _, data = self.cashier_a.post_json(
+            f"/api/batches/{batch_id}/confirm", {"sheets": names}
+        )
+        self.assertEqual(200, status, data)
+
+        status, _, data = self.cashier_a.get("/api/company/workspace")
+        self.assertEqual(200, status, data)
+        events = [
+            e for e in as_json(data)["unilateral_events"] if e["amount"] == amount
+        ]
+        self.assertEqual(1, len(events), data)
+        return events[0]
+
+    def _workspace(self, client: Client) -> dict:
+        status, _, data = client.get("/api/company/workspace")
+        self.assertEqual(200, status, data)
+        payload = as_json(data)
+        self.assertEqual("ok", payload["status"])
+        return payload
+
+    def test_seed_three_confirm_sync_and_isolation(self) -> None:
+        # Seed 3 pending unilaterals for company A.
+        e1 = self._seed_unilateral("11.00", "2026-03-01 10:00:00")
+        e2 = self._seed_unilateral("22.00", "2026-03-02 10:00:00")
+        e3 = self._seed_unilateral("33.00", "2026-03-03 10:00:00")
+        seeded_ids = {e1["event_id"], e2["event_id"], e3["event_id"]}
+
+        ws = self._workspace(self.cashier_a)
+        own = [e for e in ws["unilateral_events"] if e["event_id"] in seeded_ids]
+        self.assertEqual(3, len(own))
+        self.assertEqual(ws["pending_unilateral"], ws["pending_total"])
+        self.assertGreaterEqual(ws["pending_unilateral"], 3)
+        # 两处数字与列表同一权威口径
+        self.assertEqual(ws["pending_unilateral"], len(ws["unilateral_events"]))
+
+        # 另一公司看不到甲公司这 3 笔
+        ws_b = self._workspace(self.cashier_b)
+        self.assertEqual(
+            [],
+            [e for e in ws_b["unilateral_events"] if e["event_id"] in seeded_ids],
+        )
+
+        # match-exceptions 与 workspace 同集合
+        status, _, data = self.cashier_a.get("/api/company/match-exceptions")
+        self.assertEqual(200, status, data)
+        exceptions = as_json(data)["exceptions"]
+        exception_ids = {e["event_id"] for e in exceptions}
+        self.assertTrue(seeded_ids.issubset(exception_ids))
+
+        remaining = [e1, e2, e3]
+        for expected in (2, 1, 0):
+            event = remaining.pop(0)
+            status, _, data = self.cashier_a.post_json(
+                f"/api/company/transfer-events/{event['event_id']}/confirm",
+                {
+                    "expected_revision": event["revision"],
+                    "request_key": f"hel168-{event['event_id']}-ok",
+                    "counterparty_company_id": self.company_b,
+                    "reason": "公司端确认单边流水",
+                },
+            )
+            self.assertEqual(200, status, data)
+            body = as_json(data)
+            self.assertIn("workspace", body)
+            left = [
+                e
+                for e in body["workspace"]["unilateral_events"]
+                if e["event_id"] in seeded_ids
+            ]
+            self.assertEqual(expected, len(left))
+            self.assertEqual(body["workspace"]["pending_unilateral"], len(body["workspace"]["unilateral_events"]))
+
+            # 刷新等价：重新 GET 仍为同步后的数字
+            ws = self._workspace(self.cashier_a)
+            left = [e for e in ws["unilateral_events"] if e["event_id"] in seeded_ids]
+            self.assertEqual(expected, len(left))
+
+        # 重复确认：事件已离开待确认集合且 request_key 不同 → 404，数字不得误减
+        status, _, data = self.cashier_a.post_json(
+            f"/api/company/transfer-events/{e1['event_id']}/confirm",
+            {
+                "expected_revision": e1["revision"],
+                "request_key": f"hel168-{e1['event_id']}-again",
+                "counterparty_company_id": self.company_b,
+                "reason": "公司端确认单边流水",
+            },
+        )
+        self.assertEqual(404, status, data)
+        ws = self._workspace(self.cashier_a)
+        left = [e for e in ws["unilateral_events"] if e["event_id"] in seeded_ids]
+        self.assertEqual(0, len(left))
+
+        # 同一 request_key 重放：幂等成功，数字不误减
+        e4 = self._seed_unilateral("44.00", "2026-03-04 10:00:00")
+        key = f"hel168-{e4['event_id']}-replay"
+        status, _, data = self.cashier_a.post_json(
+            f"/api/company/transfer-events/{e4['event_id']}/confirm",
+            {
+                "expected_revision": e4["revision"],
+                "request_key": key,
+                "counterparty_company_id": self.company_b,
+                "reason": "公司端确认单边流水",
+            },
+        )
+        self.assertEqual(200, status, data)
+        after_first = self._workspace(self.cashier_a)["pending_unilateral"]
+        status, _, data = self.cashier_a.post_json(
+            f"/api/company/transfer-events/{e4['event_id']}/confirm",
+            {
+                "expected_revision": e4["revision"],
+                "request_key": key,
+                "counterparty_company_id": self.company_b,
+                "reason": "公司端确认单边流水",
+            },
+        )
+        self.assertEqual(200, status, data)
+        self.assertEqual(after_first, as_json(data)["workspace"]["pending_unilateral"])
+        self.assertEqual(after_first, self._workspace(self.cashier_a)["pending_unilateral"])
+
+        # 失败请求不得误减：用不存在的事件
+        before = self._workspace(self.cashier_a)["pending_unilateral"]
+        status, _, data = self.cashier_a.post_json(
+            "/api/company/transfer-events/999999/confirm",
+            {
+                "expected_revision": 1,
+                "request_key": "hel168-fail",
+                "counterparty_company_id": self.company_b,
+            },
+        )
+        self.assertEqual(404, status, data)
+        self.assertEqual(before, self._workspace(self.cashier_a)["pending_unilateral"])
+
+        # 乙公司不能确认甲公司事件（即使猜到 id）
+        status, _, data = self.cashier_b.post_json(
+            f"/api/company/transfer-events/{e2['event_id']}/confirm",
+            {
+                "expected_revision": e2["revision"],
+                "request_key": "hel168-cross",
+                "counterparty_company_id": self.company_a,
+            },
+        )
+        self.assertEqual(404, status, data)
+
+    def test_admin_forbidden_on_company_workspace(self) -> None:
+        status, _, data = self.admin.get("/api/company/workspace")
+        self.assertEqual(403, status, data)
+
+
+if __name__ == "__main__":
+    unittest.main()

tests/test_dashboard.py

@@ -57,6 +57,96 @@ class DashboardUnitTests(unittest.TestCase):
         self.assertEqual(0, counts["high"])
         self.assertEqual(1, counts["total"])
 
+    def test_pending_manual_counts_as_medium(self) -> None:
+        from bank_importer import auth, manual_records
+
+        now = master_data.utc_now()
+        a = self.connection.execute(
+            "INSERT INTO companies (name, credit_code, cashier_name, status, created_at, updated_at) "
+            "VALUES ('甲公司', NULL, NULL, 'active', ?, ?)",
+            (now, now),
+        ).lastrowid
+        b = self.connection.execute(
+            "INSERT INTO companies (name, credit_code, cashier_name, status, created_at, updated_at) "
+            "VALUES ('乙公司', NULL, NULL, 'active', ?, ?)",
+            (now, now),
+        ).lastrowid
+        self.connection.commit()
+        auth.create_user(
+            self.connection, "cashier-a", "CashierPass123", "company", company_id=int(a)
+        )
+        actor = self.connection.execute(
+            "SELECT * FROM users WHERE username = 'cashier-a'"
+        ).fetchone()
+        manual_records.submit(
+            self.connection,
+            company_id=int(a),
+            counterparty_company_id=int(b),
+            occurred_at="2026-02-01T09:00:00",
+            direction="incoming",
+            amount="100.00",
+            currency="CNY",
+            funding_source="other",
+            requested_subject="receivable",
+            request_key="hel157-manual-1",
+            actor=actor,
+        )
+        counts = dashboard.audit_counts(self.connection)
+        self.assertEqual(1, counts["medium"])
+        self.assertEqual(0, counts["high"])
+        self.assertEqual(1, counts["total"])
+
+    def test_audit_total_equals_queue_sum(self) -> None:
+        """Homepage / badge / audit heading must share one backend total."""
+        now = master_data.utc_now()
+        a = self.connection.execute(
+            "INSERT INTO companies (name, credit_code, cashier_name, status, created_at, updated_at) "
+            "VALUES ('甲公司', NULL, NULL, 'active', ?, ?)",
+            (now, now),
+        ).lastrowid
+        self.connection.commit()
+        master_data.submit_bank_account(
+            self.connection,
+            company_id=int(a),
+            bank_name="工行",
+            account_type="一般户",
+            account_number="6222020000000002",
+            start_date="2026-01-01",
+            actor=None,
+        )
+        event_id = self.connection.execute(
+            "INSERT INTO canonical_transfer_events (lifecycle, created_at) VALUES ('active', ?)",
+            (now,),
+        ).lastrowid
+        decision_id = self.connection.execute(
+            """
+            INSERT INTO transfer_match_decisions (
+              event_id, revision, effective_at, amount, currency, classification,
+              pairing, locked, mode, rule_version, created_at
+            ) VALUES (?, 1, '2026-07-05T10:00:00', '100000.00', 'CNY', 'unresolved',
+                      'single', 0, 'manual', 'test', ?)
+            """,
+            (event_id, now),
+        ).lastrowid
+        self.connection.execute(
+            "INSERT INTO current_transfer_decisions (event_id, decision_id) VALUES (?, ?)",
+            (event_id, decision_id),
+        )
+        self.connection.commit()
+
+        counts = dashboard.audit_counts(self.connection)
+        payload = dashboard.build_dashboard(
+            self.connection, from_date="2026-01-01", cutoff="2026-08-20"
+        )
+        self.assertEqual(counts, payload["audit"])
+        self.assertEqual(
+            counts["total"],
+            counts["high"] + counts["medium"] + counts["low"],
+        )
+        self.assertEqual(1, counts["high"])
+        self.assertEqual(1, counts["medium"])
+        self.assertEqual(2, counts["total"])
+
     def test_company_summaries_from_eligible_events(self) -> None:
         now = master_data.utc_now()
         a = self.connection.execute(
@@ -180,6 +270,210 @@ class DashboardApiTests(unittest.TestCase):
         self.assertEqual(1, len(data["companies"]))
         self.assertEqual("甲公司", data["companies"][0]["name"])
 
+    def test_audit_counts_sync_after_account_review(self) -> None:
+        """Pending account raises dashboard.audit; approve brings total back down."""
+        from bank_importer.db import connect as db_connect
+        from bank_importer import master_data as md
+
+        status, _, raw = self.admin.get("/api/admin/companies")
+        company_id = as_json(raw)["companies"][0]["id"]
+
+        connection = db_connect(self.db_path)
+        try:
+            account = md.submit_bank_account(
+                connection,
+                company_id=company_id,
+                bank_name="工行",
+                account_type="一般户",
+                account_number="6222020000000099",
+                start_date="2026-01-01",
+                actor=None,
+            )
+            account_id = account["id"]
+        finally:
+            connection.close()
+
+        status, _, raw = self.admin.get("/api/admin/dashboard")
+        before = as_json(raw)["audit"]
+        self.assertEqual(200, status)
+        self.assertGreaterEqual(before["medium"], 1)
+        self.assertGreaterEqual(before["total"], 1)
+
+        status, _, raw = self.admin.post_json(
+            f"/api/admin/accounts/{account_id}/review",
+            {"decision": "approve", "reason": "HEL-157 sync test"},
+        )
+        self.assertEqual(200, status, raw)
+
+        status, _, raw = self.admin.get("/api/admin/dashboard")
+        after = as_json(raw)["audit"]
+        self.assertEqual(after["medium"], before["medium"] - 1)
+        self.assertEqual(after["total"], before["total"] - 1)
+        self.assertEqual(
+            after["total"], after["high"] + after["medium"] + after["low"]
+        )
+
+    def test_three_queue_audit_parity_and_dispose_sync(self) -> None:
+        """Seed account+manual+exception: list sizes == dashboard.audit; dispose syncs -1."""
+        from bank_importer.db import connect as db_connect
+        from bank_importer import auth, manual_records, master_data as md
+
+        status, _, raw = self.admin.get("/api/admin/companies")
+        company_id = as_json(raw)["companies"][0]["id"]
+
+        # Second company for manual counterparty.
+        status, _, raw = self.admin.post_json(
+            "/api/admin/companies", {"name": "乙公司", "username": "cashier-b-hel157"}
+        )
+        self.assertEqual(200, status, raw)
+        company_b = as_json(raw).get("company_id") or as_json(raw).get("id")
+        self.assertIsNotNone(company_b)
+
+        connection = db_connect(self.db_path)
+        try:
+            account = md.submit_bank_account(
+                connection,
+                company_id=company_id,
+                bank_name="工行",
+                account_type="一般户",
+                account_number="6222020000000157",
+                start_date="2026-01-01",
+                actor=None,
+            )
+            account_id = account["id"]
+
+            cashier = connection.execute(
+                "SELECT * FROM users WHERE username = 'cashier-a'"
+            ).fetchone()
+            if cashier is None:
+                auth.create_user(
+                    connection,
+                    "cashier-a",
+                    "CashierPass123",
+                    "company",
+                    company_id=company_id,
+                )
+                cashier = connection.execute(
+                    "SELECT * FROM users WHERE username = 'cashier-a'"
+                ).fetchone()
+            manual = manual_records.submit(
+                connection,
+                company_id=company_id,
+                counterparty_company_id=int(company_b),
+                occurred_at="2026-02-01T09:00:00",
+                direction="incoming",
+                amount="100.00",
+                currency="CNY",
+                funding_source="other",
+                requested_subject="receivable",
+                request_key="hel157-queue-manual",
+                actor=cashier,
+            )
+
+            now = md.utc_now()
+            event_id = connection.execute(
+                "INSERT INTO canonical_transfer_events (lifecycle, created_at) VALUES ('active', ?)",
+                (now,),
+            ).lastrowid
+            decision_id = connection.execute(
+                """
+                INSERT INTO transfer_match_decisions (
+                  event_id, revision, effective_at, amount, currency, classification,
+                  pairing, locked, mode, rule_version, created_at
+                ) VALUES (?, 1, '2026-07-05T10:00:00', '100000.00', 'CNY', 'unresolved',
+                          'single', 0, 'manual', 'test', ?)
+                """,
+                (event_id, now),
+            ).lastrowid
+            connection.execute(
+                "INSERT INTO current_transfer_decisions (event_id, decision_id) VALUES (?, ?)",
+                (event_id, decision_id),
+            )
+            connection.commit()
+            manual_id = manual["id"]
+            manual_decision_id = manual["decision_id"]
+        finally:
+            connection.close()
+
+        def queue_sizes():
+            st, _, body = self.admin.get("/api/admin/accounts?status=pending")
+            self.assertEqual(200, st, body)
+            accounts_n = len(as_json(body)["accounts"])
+            st, _, body = self.admin.get("/api/admin/manual-records?state=pending")
+            self.assertEqual(200, st, body)
+            manuals_n = len(as_json(body)["records"])
+            st, _, body = self.admin.get("/api/admin/match-exceptions")
+            self.assertEqual(200, st, body)
+            exceptions_n = len(as_json(body)["exceptions"])
+            return accounts_n, manuals_n, exceptions_n, accounts_n + manuals_n + exceptions_n
+
+        def assert_parity(expected_total: int) -> dict:
+            st, _, body = self.admin.get("/api/admin/dashboard")
+            self.assertEqual(200, st, body)
+            audit = as_json(body)["audit"]
+            accounts_n, manuals_n, exceptions_n, list_total = queue_sizes()
+            self.assertEqual(expected_total, audit["total"])
+            self.assertEqual(expected_total, list_total)
+            self.assertEqual(
+                audit["total"], audit["high"] + audit["medium"] + audit["low"]
+            )
+            self.assertGreaterEqual(accounts_n, 1 if expected_total >= 3 else 0)
+            return {
+                "audit": audit,
+                "accounts": accounts_n,
+                "manuals": manuals_n,
+                "exceptions": exceptions_n,
+            }
+
+        before = assert_parity(3)
+        self.assertEqual(1, before["accounts"])
+        self.assertEqual(1, before["manuals"])
+        self.assertEqual(1, before["exceptions"])
+        self.assertEqual(1, before["audit"]["high"])
+        self.assertEqual(2, before["audit"]["medium"])
+
+        # Dispose account → total 2
+        st, _, body = self.admin.post_json(
+            f"/api/admin/accounts/{account_id}/review",
+            {"decision": "approve", "reason": "HEL-157 three-queue dispose account"},
+        )
+        self.assertEqual(200, st, body)
+        after_account = assert_parity(2)
+
+        # Dispose manual → total 1
+        st, _, body = self.admin.post_json(
+            f"/api/admin/manual-records/{manual_id}/decisions",
+            {
+                "action": "approve_new",
+                "reason": "HEL-157 three-queue dispose manual",
+                "expected_decision_id": manual_decision_id,
+                "request_key": "hel157-dispose-manual",
+            },
+        )
+        self.assertEqual(200, st, body)
+        after_manual = assert_parity(1)
+        self.assertEqual(0, after_manual["manuals"])
+
+        # Dispose match exception via reverse → total 0
+        st, _, body = self.admin.get("/api/admin/match-exceptions")
+        exceptions = as_json(body)["exceptions"]
+        self.assertEqual(1, len(exceptions))
+        target = exceptions[0]
+        st, _, body = self.admin.post_json(
+            f"/api/admin/transfer-events/{target['event_id']}/decisions",
+            {
+                "action": "reverse",
+                "reason": "HEL-157 three-queue dispose match",
+                "expected_revision": target["revision"],
+                "request_key": "hel157-dispose-match",
+            },
+        )
+        self.assertEqual(200, st, body)
+        after_match = assert_parity(0)
+        self.assertEqual(0, after_match["exceptions"])
+        self.assertEqual(after_account["audit"]["total"] - 1, after_manual["audit"]["total"])
+        self.assertEqual(after_manual["audit"]["total"] - 1, after_match["audit"]["total"])
+
     def test_company_detail_missing(self) -> None:
         status, _, raw = self.admin.get(
             "/api/admin/dashboard/companies/999999?from=2026-01-01&cutoff=2026-08-20"

tests/test_settings_reminders.py

@@ -211,6 +211,44 @@ class SettingsAndRemindersTests(unittest.TestCase):
             status, _ = cashier.get(path)
             self.assertEqual(403, status, path)
 
+        # Company session must get 403 on admin write endpoints (settings /
+        # reminders / review decisions), not just GETs.
+        write_calls = (
+            ("POST /api/admin/settings", lambda: cashier.post_json(
+                "/api/admin/settings",
+                {"closing_day": "10", "start_date": "2026-01-01", "auto_remind": "0", "remind_days": "3"},
+            )),
+            ("POST /api/admin/reminders/send", lambda: cashier.post_json(
+                "/api/admin/reminders/send", {"company_id": self.company_id}
+            )),
+            ("POST /api/admin/accounts/1/review", lambda: cashier.post_json(
+                "/api/admin/accounts/1/review", {"decision": "approve"}
+            )),
+            ("POST /api/admin/transfer-events/1/decisions", lambda: cashier.post_json(
+                "/api/admin/transfer-events/1/decisions",
+                {"action": "confirm_single", "reason": "越权"},
+            )),
+            ("POST /api/admin/manual-records/1/decisions", lambda: cashier.post_json(
+                "/api/admin/manual-records/1/decisions",
+                {"action": "approve_new", "reason": "越权"},
+            )),
+            ("POST /api/admin/intercompany/events/1/subject-decisions", lambda: cashier.post_json(
+                "/api/admin/intercompany/events/1/subject-decisions",
+                {"subject": "other_receivable", "reason": "越权"},
+            )),
+            ("POST /api/admin/intercompany/events/1/adjustments", lambda: cashier.post_json(
+                "/api/admin/intercompany/events/1/adjustments",
+                {"action": "reverse", "reason": "越权"},
+            )),
+        )
+        for label, call in write_calls:
+            status, data = call()
+            self.assertEqual(403, status, f"{label}: {data}")
+        # Settings must be unchanged after the forbidden write attempt.
+        status, data = self.admin.get("/api/admin/settings")
+        self.assertEqual(200, status)
+        self.assertEqual("5", as_json(data)["settings"]["closing_day"])
+
 
 class SettingsModuleTests(unittest.TestCase):
     """Unit tests for the settings module on a fresh in-memory database."""

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=5" />
+    <link rel="stylesheet" href="design-system.css?v=8" />
   </head>
   <body data-portal="admin">
     <a class="skip-link" href="#main-content">跳到主要内容</a>
@@ -20,7 +20,7 @@
           <div class="nav-group">日常</div>
           <a class="active" data-view="dashboard" href="#dashboard"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><rect x="3" y="3" width="8" height="8" rx="1.5"/><rect x="13" y="3" width="8" height="5" rx="1.5"/><rect x="13" y="10" width="8" height="11" rx="1.5"/><rect x="3" y="13" width="8" height="8" rx="1.5"/></svg><span class="nav-label">管理总览</span></a>
           <a data-view="pair" href="#pair"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M7 8h13l-3.5-3.5M17 16H4l3.5 3.5"/></svg><span class="nav-label">往来查询</span></a>
-          <a data-view="audit" href="#audit"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M9 11.5l2 2 4-4.5"/><rect x="4" y="3" width="16" height="18" rx="2"/></svg><span class="nav-label">审核中心</span><span class="nav-badge">6</span></a>
+          <a data-view="audit" href="#audit"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M9 11.5l2 2 4-4.5"/><rect x="4" y="3" width="16" height="18" rx="2"/></svg><span class="nav-label">审核中心</span><span class="nav-badge" id="auditNavBadge" style="display: none;">0</span></a>
           <a data-view="flows" href="#flows"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M4 6h16M4 12h16M4 18h10"/></svg><span class="nav-label">流水管理</span></a>
           <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>
@@ -82,64 +82,74 @@
               </div>
             </div>
 
-            <div class="grid grid-2" style="margin-top: 14px;">
+            <div class="card dash-master" id="companyMasterDetail">
-              <div class="card">
+              <div class="card-head dash-master-head">
-                <div class="card-head" style="margin-bottom: 10px;">
+                <span class="card-title" style="min-width: 0;">
-                  <span class="card-title">各公司往来分布<span class="sub">期末净值 · 单位：万元</span></span>
+                  公司往来合计 · 往来明细
+                  <span class="sub" id="dashListSub">单位：万元 · 左侧选择公司，右侧查看其往来明细</span>
+                </span>
+                <div class="dash-master-head-actions">
+                  <span class="meta" id="dashMasterMeta">—</span>
+                  <input class="input" id="company-search" aria-label="搜索公司" placeholder="搜索公司…" />
                 </div>
-                <div id="dashBarChart" style="height: 220px; min-width: 0;" aria-label="各公司往来分布柱状图"></div>
               </div>
-              <div class="card">
+              <div class="grid grid-480-1 dash-master-split">
-                <div class="card-head" style="margin-bottom: 10px;">
+                <div class="dash-master-pane dash-master-pane--list">
-                  <span class="card-title">本周资金流入流出<span class="sub">集团内往来 · 单位：万元</span></span>
+                  <div class="dash-company-list" id="dashCompanyRows" role="listbox" aria-label="公司往来合计">
-                </div>
+                    <div class="dash-company-loading muted">加载中…</div>
-                <div id="dashLineChart" style="height: 220px; min-width: 0;" aria-label="本周资金流入流出折线图"></div>
-              </div>
-            </div>
-
-            <div class="card" id="companyMasterDetail" style="margin-top: 14px; padding: 0; overflow: hidden;">
-              <div class="grid grid-1-2" style="gap: 0; align-items: stretch; height: 492px;">
-                <div style="border-right: 1px solid var(--border); display: flex; flex-direction: column; min-width: 0; min-height: 0;">
-                  <div class="card-head" style="padding: 10px 14px 8px; margin-bottom: 0; gap: 8px;">
-                    <span class="card-title" style="min-width: 0;">公司往来合计<span class="sub" id="dashListSub" style="display: inline; margin-left: 6px;">单位：万元</span></span>
-                    <input class="input" id="company-search" aria-label="搜索公司" placeholder="搜索…" style="width: 120px; min-height: 28px; padding: 4px 8px; flex: none;" />
-                  </div>
-                  <div class="table-wrap" style="border: 0; border-radius: 0; flex: 1; min-height: 0; overflow: auto;">
-                    <table class="ds-table" id="dashCompanyTable" style="min-width: 0;">
-                      <thead>
-                        <tr>
-                          <th style="padding: 6px 12px;">公司</th>
-                          <th class="num-col" style="padding: 6px 12px;">明细笔数</th>
-                          <th class="num-col" style="padding: 6px 12px;">期末净值</th>
-                          <th id="dashStatusHead" style="padding: 6px 12px;">状态</th>
-                        </tr>
-                      </thead>
-                      <tbody id="dashCompanyRows">
-                        <tr class="loading-row"><td colspan="4">加载中…</td></tr>
-                      </tbody>
-                    </table>
                   </div>
                 </div>
-                <div style="display: flex; flex-direction: column; min-width: 0; min-height: 0;">
+                <div class="dash-master-pane dash-master-pane--detail">
-                  <div class="card-head" style="padding: 10px 14px 8px; margin-bottom: 0;">
+                  <div class="dash-detail-toolbar">
-                    <span class="card-title" id="dashDetailTitle">公司往来明细<span class="sub" id="dashDetailSub">选择左侧公司查看会计式分级明细</span></span>
+                    <div class="dash-detail-heading">
+                      <span class="dash-detail-name" id="dashDetailTitle">请选择左侧公司</span>
+                      <span class="meta" id="dashDetailSub">按对方公司分组 · 二级默认收起 · 已确认 / 待确认分列</span>
+                    </div>
                   </div>
-                  <div class="table-wrap" id="dashDetailWrap" style="border: 0; border-radius: 0; flex: 1; min-height: 0; overflow: auto;">
+                  <div class="dash-detail-summary" id="dashDetailSummary" hidden>
-                    <table class="ds-table" id="dashDetailTable" style="min-width: 0;">
+                    <div class="dash-summary-item">
-                      <thead>
+                      <span class="dash-summary-label">笔数</span>
-                        <tr>
+                      <span class="dash-summary-value num" id="dashSumCount">0</span>
-                          <th style="padding: 6px 12px;">对方 / 摘要</th>
+                    </div>
-                          <th class="num-col" style="padding: 6px 12px;">笔数</th>
+                    <div class="dash-summary-item">
-                          <th class="num-col" style="padding: 6px 12px;">期初</th>
+                      <span class="dash-summary-label">期初</span>
-                          <th class="num-col" style="padding: 6px 12px;">本期借方</th>
+                      <span class="dash-summary-value num" id="dashSumOpening">—</span>
-                          <th class="num-col" style="padding: 6px 12px;">本期贷方</th>
+                    </div>
-                          <th class="num-col" style="padding: 6px 12px;">期末</th>
+                    <div class="dash-summary-item">
-                        </tr>
+                      <span class="dash-summary-label">本期借方</span>
-                      </thead>
+                      <span class="dash-summary-value num" id="dashSumDebit">0.00</span>
-                      <tbody id="dashDetailRows">
+                    </div>
-                        <tr><td colspan="6" class="muted">请选择左侧公司</td></tr>
+                    <div class="dash-summary-item">
-                      </tbody>
+                      <span class="dash-summary-label">本期贷方</span>
-                    </table>
+                      <span class="dash-summary-value num" id="dashSumCredit">0.00</span>
+                    </div>
+                    <div class="dash-summary-item">
+                      <span class="dash-summary-label">期末</span>
+                      <span class="dash-summary-value num" id="dashSumEnding">0.00</span>
+                    </div>
+                  </div>
+                  <div class="dash-detail-body" id="dashDetailBody">
+                    <div class="table-wrap dash-master-scroll" id="dashDetailWrap">
+                      <table class="ds-table ds-table--compact" id="dashDetailTable">
+                        <thead>
+                          <tr>
+                            <th>对方 / 摘要</th>
+                            <th class="num-col">笔数</th>
+                            <th class="num-col">期初</th>
+                            <th class="num-col">本期借方</th>
+                            <th class="num-col">本期贷方</th>
+                            <th class="num-col">期末</th>
+                          </tr>
+                        </thead>
+                        <tbody id="dashDetailRows">
+                          <tr><td colspan="6" class="muted">请选择左侧公司</td></tr>
+                        </tbody>
+                      </table>
+                    </div>
+                    <div class="dash-detail-empty" id="dashDetailEmpty" hidden>
+                      <div class="e-title">该公司期间内暂无已归集往来</div>
+                      <div class="e-desc" id="dashDetailEmptyDesc">期初 — · 导入流水并归集后在此展示</div>
+                    </div>
                   </div>
                 </div>
               </div>
@@ -347,51 +357,6 @@
                   </tr>
                 </thead>
                 <tbody id="auditRows">
-                  <tr data-audit-type="断档" data-company="金牛置业">
-                    <td><span class="pill pill-danger">高</span></td>
-                    <td><span class="cell-main">金牛置业 · 中行尾号 8821</span><span class="cell-sub">07-06 至 07-16 无流水</span></td>
-                    <td>流水断档</td>
-                    <td>2026-07</td>
-                    <td class="wrap">11 天无流水，与金牛煤业 320 万煤炭采购款往来无法归集，阻断 7 月结账</td>
-                    <td><span class="pill pill-info">待审核</span></td>
-                    <td><div class="row" style="gap:6px;"><button type="button" class="btn btn-sm btn-primary" data-audit-action="approve">通过</button><button type="button" class="btn btn-sm btn-danger" data-audit-action="reject">驳回</button></div></td>
-                  </tr>
-                  <tr data-audit-type="单边" data-company="金牛新能源">
-                    <td><span class="pill pill-warn">中</span></td>
-                    <td><span class="cell-main">金牛新能源 ↔ 金牛贸易</span><span class="cell-sub">3 笔单边合计 486 万</span></td>
-                    <td>单边匹配</td>
-                    <td>2026-07</td>
-                    <td class="wrap">单边支付无对方对应流水，往来差异挂账，待对方选择流水佐证</td>
-                    <td><span class="pill pill-info">待审核</span></td>
-                    <td><div class="row" style="gap:6px;"><button type="button" class="btn btn-sm btn-primary" data-audit-action="approve">通过</button><button type="button" class="btn btn-sm btn-danger" data-audit-action="reject">驳回</button></div></td>
-                  </tr>
-                  <tr data-audit-type="科目" data-company="金牛煤业">
-                    <td><span class="pill pill-warn">中</span></td>
-                    <td><span class="cell-main">金牛煤业 · 手工记录</span><span class="cell-sub">场地押金 42 万</span></td>
-                    <td>科目确认</td>
-                    <td>2026-07</td>
-                    <td class="wrap">「应收 / 其他应收」科目待判定，影响科目汇总口径</td>
-                    <td><span class="pill pill-info">待审核</span></td>
-                    <td><div class="row" style="gap:6px;"><button type="button" class="btn btn-sm btn-primary" data-audit-action="approve">通过</button><button type="button" class="btn btn-sm btn-danger" data-audit-action="reject">驳回</button></div></td>
-                  </tr>
-                  <tr data-audit-type="起算" data-company="金牛物流">
-                    <td><span class="pill pill-danger">高</span></td>
-                    <td><span class="cell-main">金牛物流 · 工行基本户</span><span class="cell-sub">期初与上年结转差 28.6 万</span></td>
-                    <td>起算区间校准</td>
-                    <td>2026-01 起算</td>
-                    <td class="wrap">期初余额与上年结转不衔接，全年累计数失真，需校准起算区间</td>
-                    <td><span class="pill pill-info">待审核</span></td>
-                    <td><div class="row" style="gap:6px;"><button type="button" class="btn btn-sm btn-primary" data-audit-action="approve">通过</button><button type="button" class="btn btn-sm btn-danger" data-audit-action="reject">驳回</button></div></td>
-                  </tr>
-                  <tr data-audit-type="手工" data-company="金牛贸易">
-                    <td><span class="pill pill-warn">中</span></td>
-                    <td><span class="cell-main">金牛贸易 · 手工补录</span><span class="cell-sub">现金缴存 64 万</span></td>
-                    <td>公司手工记录</td>
-                    <td>2026-07</td>
-                    <td class="wrap">无银行回单附件，需人工核实后方可入账</td>
-                    <td><span class="pill pill-info">待审核</span></td>
-                    <td><div class="row" style="gap:6px;"><button type="button" class="btn btn-sm btn-primary" data-audit-action="approve">通过</button><button type="button" class="btn btn-sm btn-danger" data-audit-action="reject">驳回</button></div></td>
-                  </tr>
                 </tbody>
               </table>
               <div class="table-foot">
@@ -463,7 +428,7 @@
               </table>
               <div class="table-foot">
                 <span id="flowCount">共 0 笔</span>
-                <span class="meta" id="flowsRangeMeta">数据范围：2026-01-01 起算 · 每月 5 日结账（7 月顺延至 08-29）</span>
+                <span class="meta" id="flowsRangeMeta">数据范围：加载中…</span>
               </div>
             </div>
           </section>
@@ -553,7 +518,7 @@
                     <div class="field" style="margin-bottom: 14px;">
                       <label for="cs-day">每月结账日</label>
                       <input class="input num-input" type="number" name="closingDay" id="cs-day" min="1" max="28" value="5" />
-                      <span class="hint">每月几号执行上月结账 · 2026-07 因故顺延至 08-29</span>
+                      <span class="hint">每月几号执行上月结账</span>
                     </div>
                     <div class="field" style="margin-bottom: 16px;">
                       <label>自动提醒</label>
@@ -977,6 +942,6 @@
       </div>
     </div>
     <div class="toast-region" id="toastRegion" aria-live="polite"></div>
-    <script src="app.js?v=5"></script>
+    <script src="app.js?v=9"></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=5" />
+    <link rel="stylesheet" href="design-system.css?v=6" />
   </head>
   <body data-portal="company">
     <a class="skip-link" href="#main-content">跳到主要内容</a>
@@ -22,6 +22,7 @@
           <a data-view="upload" href="#upload"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M12 16V4m0 0l-4 4m4-4l4 4"/><path d="M4 15v3a2 2 0 0 0 2 2h12a2 2 0 0 0 2-2v-3"/></svg><span class="nav-label">流水导入</span></a>
           <a data-view="manual" href="#manual"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M12 20h9"/><path d="M16.5 3.5a2.1 2.1 0 0 1 3 3L7 19l-4 1 1-4L16.5 3.5z"/></svg><span class="nav-label">手工记录</span></a>
           <a data-view="flows" href="#flows"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M4 6h16M4 12h16M4 18h10"/></svg><span class="nav-label">流水管理</span></a>
+          <a data-view="transfers" href="#transfers"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M7 7h13v3l-4-2.5L20 5V8"/><path d="M17 17H4v-3l4 2.5L4 19v-3"/><rect x="3" y="3" width="18" height="18" rx="2"/></svg><span class="nav-label">转账往来</span><span class="nav-badge" id="transfersNavBadge" hidden>0</span></a>
           <a data-view="reconcile" href="#reconcile"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M9 11.5l2 2 4-4.5"/><rect x="4" y="3" width="16" height="18" rx="2"/></svg><span class="nav-label">往来确认</span><span class="nav-badge">5</span></a>
           <div class="nav-group">账户与消息</div>
           <a data-view="accounts" href="#accounts"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><rect x="3" y="5" width="18" height="14" rx="2"/><path d="M3 10h18"/></svg><span class="nav-label">银行账户</span></a>
@@ -57,13 +58,13 @@
               </div>
               <div class="page-actions">
                 <button class="btn" data-open-upload>上传流水</button>
-                <button class="btn btn-primary" data-view-link="reconcile">去确认单边流水 (3)</button>
+                <button class="btn btn-primary" id="workspaceUnilateralCta" data-view-link="reconcile">去确认单边流水 (0)</button>
               </div>
             </div>
 
             <div class="card">
               <div class="card-head">
-                <span class="card-title">账期流程 · 2026-07<span class="sub">当前停在第 3 步「往来确认」，完成后即可等待集团结账</span></span>
+                <span class="card-title">账期流程 · 2026-07<span class="sub" id="workspaceFlowSub">当前停在第 3 步「往来确认」，完成后即可等待集团结账</span></span>
                 <span class="pill pill-warn">结账日顺延至 08-29</span>
               </div>
               <div class="flow">
@@ -79,8 +80,8 @@
                 </a>
                 <a class="flow-step doing" data-view-link="reconcile" href="#reconcile">
                   <div class="fs-top"><span class="fs-idx">03</span><span class="fs-dot"></span><span class="fs-name">往来确认</span></div>
-                  <div class="fs-state" id="workspaceConfirmState">待处理 5 笔</div>
+                  <div class="fs-state" id="workspaceConfirmState">加载中…</div>
-                  <div class="fs-meta" id="workspaceConfirmMeta">单边流水 3 笔 · 科目确认 2 笔</div>
+                  <div class="fs-meta" id="workspaceConfirmMeta">正在读取待确认单边流水</div>
                 </a>
                 <div class="flow-step wait">
                   <div class="fs-top"><span class="fs-idx">04</span><span class="fs-dot"></span><span class="fs-name">管理复核</span></div>
@@ -99,43 +100,12 @@
               <div class="stack">
                 <div class="card" id="workspaceTodos">
                   <div class="card-head">
-                    <span class="card-title">本月待办<span class="sub">本月任务 13/18 · 按处理顺序排列，前 3 项阻断结账</span></span>
+                    <span class="card-title">本月待办<span class="sub" id="workspaceTodoSub">按权威待确认单边流水同步</span></span>
-                    <span class="pill pill-warn" id="workspacePendingStatus">4 项待处理</span>
+                    <span class="pill pill-warn" id="workspacePendingStatus">加载中</span>
                   </div>
-                  <div class="list-row" data-task-type="match" data-detail="task-match">
+                  <div id="workspaceTodoList"></div>
-                    <span class="pill pill-danger">阻断</span>
+                  <div class="table-foot" id="workspaceTodoFoot">
-                    <div class="lr-main">
+                    <span>正在读取待办…</span>
-                      <div class="lr-title">处理 3 笔单边流水确认</div>
-                      <div class="lr-sub">选择对方银行流水作为证据后提交确认</div>
-                    </div>
-                    <button class="btn btn-sm" data-view-link="reconcile">去确认</button>
-                  </div>
-                  <div class="list-row" data-task-type="subject" data-detail="task-subject">
-                    <span class="pill pill-danger">阻断</span>
-                    <div class="lr-main">
-                      <div class="lr-title">确认 2 笔其他应收科目</div>
-                      <div class="lr-sub">核对后改判或维持原科目</div>
-                    </div>
-                    <button class="btn btn-sm" data-view-link="manual">去处理</button>
-                  </div>
-                  <div class="list-row" data-detail="task-upload">
-                    <span class="pill pill-danger">阻断</span>
-                    <div class="lr-main">
-                      <div class="lr-title">补传交行尾号 7710 账户 7 月流水</div>
-                      <div class="lr-sub">账户已登记，待总行审核通过后即可导入</div>
-                    </div>
-                    <button class="btn btn-sm" data-view-link="accounts">查看账户</button>
-                  </div>
-                  <div class="list-row" data-detail="task-reconcile">
-                    <span class="pill pill-muted">一般</span>
-                    <div class="lr-main">
-                      <div class="lr-title">核对与金牛置业 320 万往来</div>
-                      <div class="lr-sub">置业 8821 账户 7 月流水断档，需人工核对</div>
-                    </div>
-                    <button class="btn btn-sm" data-view-link="flows">去核对</button>
-                  </div>
-                  <div class="table-foot">
-                    <span>完成以上 4 项后，7 月账期即可提交集团结账</span>
                   </div>
                 </div>
 
@@ -172,29 +142,29 @@
               </div>
 
               <div class="stack">
-                <div class="card">
+                <div class="card" id="workspaceTransfersCard">
                   <div class="card-head">
-                    <span class="card-title">本公司往来合计<span class="sub">2026-01-01 至 2026-08-20 · 与管理端口径一致 · 单位：万元</span></span>
+                    <span class="card-title">转账往来概览<span class="sub" id="workspaceTransfersSub">加载中…</span></span>
                   </div>
-                  <div class="mini-stats">
+                  <div class="mini-stats" id="workspaceTransfersStats">
                     <div class="mini-stat">
-                      <div class="ms-label">借方合计</div>
+                      <div class="ms-label">转入合计</div>
-                      <div class="ms-value">18,420.50<span class="unit">万元</span></div>
+                      <div class="ms-value pos" id="wsTfIn">—</div>
                     </div>
                     <div class="mini-stat">
-                      <div class="ms-label">贷方合计</div>
+                      <div class="ms-label">转出合计</div>
-                      <div class="ms-value">12,386.00<span class="unit">万元</span></div>
+                      <div class="ms-value neg" id="wsTfOut">—</div>
                     </div>
                     <div class="mini-stat">
-                      <div class="ms-label">明细笔数</div>
+                      <div class="ms-label" id="wsTfNetLabel">期间净变动</div>
-                      <div class="ms-value">128<span class="unit">笔</span></div>
+                      <div class="ms-value" id="wsTfNet">—</div>
                     </div>
                     <div class="mini-stat">
-                      <div class="ms-label">期末净往来 · 应收方向</div>
+                      <div class="ms-label">待确认 · 不计入合计</div>
-                      <div class="ms-value pos">+6,034.50<span class="unit">万元</span></div>
+                      <div class="ms-value" id="wsTfPending" style="color: var(--warn);">—</div>
                     </div>
                   </div>
-                  <button class="btn btn-ghost" data-view-link="flows" style="width: 100%; margin-top: 12px;">查看本公司逐笔流水 →</button>
+                  <button class="btn btn-ghost" data-view-link="transfers" style="width: 100%; margin-top: 12px;">查看转账往来明细 →</button>
                 </div>
 
                 <div class="card">
@@ -452,6 +422,214 @@
             </div>
           </section>
 
+          <section class="app-view" data-page="transfers">
+            <div id="transfersOverviewLayer">
+              <div class="page-head">
+                <div>
+                  <h1>转账往来</h1>
+                  <p class="page-sub" id="transfersPageSub">加载本公司与集团内其他公司的转账往来…</p>
+                </div>
+                <div class="page-actions">
+                  <button class="btn" type="button" id="transfersExportBtn">导出台账</button>
+                  <button class="btn btn-primary" type="button" id="transfersGoConfirm" data-view-link="reconcile" hidden>去确认待确认</button>
+                </div>
+              </div>
+
+              <div id="transfersLoading" class="card" hidden>
+                <div class="grid grid-4" style="margin-bottom: 14px;">
+                  <div class="skeleton" style="height: 88px;"></div>
+                  <div class="skeleton" style="height: 88px;"></div>
+                  <div class="skeleton" style="height: 88px;"></div>
+                  <div class="skeleton" style="height: 88px;"></div>
+                </div>
+                <div class="skeleton skeleton-line" style="width: 70%;"></div>
+                <div class="skeleton skeleton-line" style="width: 92%;"></div>
+                <div class="skeleton skeleton-line" style="width: 55%; margin-bottom: 0;"></div>
+                <div class="loading-inline" style="margin-top: 16px;">加载中，正在计算往来余额…</div>
+              </div>
+
+              <div id="transfersError" class="notice danger" hidden>
+                <div>
+                  <div class="n-title">转账往来数据加载失败</div>
+                  <div class="n-body" id="transfersErrorBody">服务器连接异常。为避免误读，本页不展示任何金额。</div>
+                </div>
+                <div class="row" style="margin-top: 12px; gap: 8px;">
+                  <button class="btn btn-primary" type="button" id="transfersRetryBtn">重新加载</button>
+                </div>
+              </div>
+
+              <div id="transfersEmpty" class="card" hidden>
+                <div class="grid grid-4" id="transfersEmptyStats"></div>
+                <div class="empty" style="margin-top: 14px;">
+                  <div class="e-title">该期间暂无转账往来</div>
+                  <div>可能尚未导入流水，或集团内往来确认尚未完成。导入本公司银行流水后，系统会自动计算公司间往来。</div>
+                  <div class="row" style="justify-content: center; margin-top: 14px; gap: 8px;">
+                    <button class="btn btn-primary" type="button" data-view-link="upload">去导入流水</button>
+                    <button class="btn" type="button" data-view-link="accounts">查看银行账户</button>
+                  </div>
+                </div>
+              </div>
+
+              <div id="transfersData" hidden>
+                <div class="grid grid-4" id="transfersStatGrid">
+                  <div class="card stat-card">
+                    <div class="stat-label"><span class="stat-dot info"></span>往来公司数</div>
+                    <div class="stat-value" id="tfStatCompanies">—<span class="unit">家</span></div>
+                    <div class="stat-foot" id="tfStatCompaniesFoot">统计窗口内有往来的对方公司</div>
+                  </div>
+                  <div class="card stat-card">
+                    <div class="stat-label"><span class="stat-dot success"></span>本期转入 · 流入</div>
+                    <div class="stat-value amt-in" id="tfStatIn">—</div>
+                    <div class="stat-foot">已确认转入合计 · 待确认不计入</div>
+                  </div>
+                  <div class="card stat-card">
+                    <div class="stat-label"><span class="stat-dot danger"></span>本期转出 · 流出</div>
+                    <div class="stat-value amt-out" id="tfStatOut">—</div>
+                    <div class="stat-foot">已确认转出合计 · 待确认不计入</div>
+                  </div>
+                  <div class="card stat-card">
+                    <div class="stat-label"><span class="stat-dot info"></span><span id="tfStatNetTitle">期间净变动</span></div>
+                    <div class="stat-value" id="tfStatNet">—</div>
+                    <div class="stat-foot" id="tfStatNetFoot">正数=应收方向 · 负数=应付方向</div>
+                  </div>
+                </div>
+
+                <div class="xfer-split" id="transfersSplit" style="margin-top: 14px;">
+                  <div class="xfer-split-pane confirmed">
+                    <div class="xfer-split-head">
+                      <span class="pill pill-success">已确认</span>
+                      <span class="meta" id="tfConfirmedCount">0 笔</span>
+                    </div>
+                    <div class="xfer-split-value num" id="tfConfirmedNet">—</div>
+                    <div class="xfer-split-note">计入上方合计与期间净变动</div>
+                  </div>
+                  <div class="xfer-split-pane pending">
+                    <div class="xfer-split-head">
+                      <span class="pill pill-warn">待确认</span>
+                      <span class="meta" id="tfPendingCount">0 笔</span>
+                    </div>
+                    <div class="xfer-split-value num" id="tfPendingAmount">—</div>
+                    <div class="xfer-split-note">单列展示，不计入已确认合计</div>
+                  </div>
+                </div>
+
+                <div class="card" style="margin-top: 14px;">
+                  <div class="card-head">
+                    <span class="card-title">按对方公司查看<span class="sub">点击行进入该公司往来明细</span></span>
+                    <span class="pill pill-info">仅本公司数据</span>
+                  </div>
+                  <div class="table-wrap" style="border: 0;">
+                    <table class="ds-table" id="transfersCpTable">
+                      <thead>
+                        <tr>
+                          <th>对方公司</th>
+                          <th class="num-col">已确认转入</th>
+                          <th class="num-col">已确认转出</th>
+                          <th class="num-col">净往来</th>
+                          <th>方向</th>
+                          <th>待确认</th>
+                          <th>最近往来日</th>
+                        </tr>
+                      </thead>
+                      <tbody id="transfersCpBody"></tbody>
+                      <tfoot id="transfersCpFoot"></tfoot>
+                    </table>
+                  </div>
+                </div>
+
+                <div class="notice info" style="margin-top: 14px;">
+                  <div class="n-title">口径说明</div>
+                  <div class="n-body">仅含集团内公司间转账（HEL-169）。已确认与待确认严格分开；待确认不计入合计。起算日/期初未就绪时展示「期间净变动」，不得当作期末余额。银行原始流水只读，调整须走冲销/调整单留痕。</div>
+                </div>
+              </div>
+            </div>
+
+            <div id="transfersDetailLayer" hidden>
+              <div class="page-head">
+                <div>
+                  <button class="btn btn-ghost" type="button" id="transfersBackBtn" style="padding-left: 0; margin-bottom: 4px;">← 返回总览</button>
+                  <h1 id="transfersDetailTitle">往来明细</h1>
+                  <p class="page-sub" id="transfersDetailSub">筛选后加载更多 · 单位：万元</p>
+                </div>
+                <div class="page-actions">
+                  <button class="btn" type="button" id="transfersDetailExportBtn">导出台账</button>
+                </div>
+              </div>
+
+              <div class="grid grid-3" id="transfersDetailStats" style="margin-bottom: 14px;">
+                <div class="card stat-card">
+                  <div class="stat-label">往来笔数</div>
+                  <div class="stat-value" id="tfDetailCount">—</div>
+                  <div class="stat-foot" id="tfDetailCountFoot">当前筛选</div>
+                </div>
+                <div class="card stat-card">
+                  <div class="stat-label">转入 · 流入</div>
+                  <div class="stat-value amt-in" id="tfDetailIn">—</div>
+                </div>
+                <div class="card stat-card">
+                  <div class="stat-label">转出 · 流出</div>
+                  <div class="stat-value amt-out" id="tfDetailOut">—</div>
+                </div>
+              </div>
+
+              <form class="filters" id="transfersFilterForm" novalidate>
+                <div class="field">
+                  <label for="tfFilterDirection">方向</label>
+                  <select class="select" id="tfFilterDirection" name="direction">
+                    <option value="">全部</option>
+                    <option value="in">转入</option>
+                    <option value="out">转出</option>
+                  </select>
+                </div>
+                <div class="field">
+                  <label for="tfFilterState">确认状态</label>
+                  <select class="select" id="tfFilterState" name="state">
+                    <option value="">全部</option>
+                    <option value="confirmed">已确认</option>
+                    <option value="pending">待确认</option>
+                  </select>
+                </div>
+                <div class="field">
+                  <label for="tfFilterFrom">日期起</label>
+                  <input class="input num-input" id="tfFilterFrom" name="from" type="date" />
+                </div>
+                <div class="field">
+                  <label for="tfFilterTo">日期止</label>
+                  <input class="input num-input" id="tfFilterTo" name="to" type="date" />
+                </div>
+                <button class="btn" type="button" id="tfFilterReset">清空筛选</button>
+                <button class="btn btn-primary" type="submit">查询</button>
+              </form>
+
+              <div class="table-wrap">
+                <table class="ds-table" id="transfersEventTable">
+                  <thead>
+                    <tr>
+                      <th>日期</th>
+                      <th class="wrap">摘要</th>
+                      <th>方向</th>
+                      <th class="num-col">金额（万元）</th>
+                      <th>状态</th>
+                      <th></th>
+                    </tr>
+                  </thead>
+                  <tbody id="transfersEventBody"></tbody>
+                </table>
+                <div class="empty" id="transfersEventEmpty" hidden>
+                  <div class="e-title">当前筛选条件下没有流水</div>
+                  <div>可清空筛选后重试，或返回总览查看其他对方公司。</div>
+                  <div class="row" style="justify-content: center; margin-top: 12px;">
+                    <button class="btn" type="button" id="tfEmptyClear">清空筛选</button>
+                  </div>
+                </div>
+                <div class="table-foot">
+                  <span id="transfersEventFoot">共 0 笔</span>
+                  <button class="btn btn-sm" type="button" id="transfersLoadMore" hidden>加载更多</button>
+                </div>
+              </div>
+            </div>
+          </section>
+
           <section class="app-view" data-page="reconcile">
             <div class="page-head">
               <div>
@@ -463,130 +641,18 @@
             <div class="notice warn" id="blocking-notice" style="margin-bottom: 16px;">
               <svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7" style="width: 18px; height: 18px; flex: none; margin-top: 1px;"><path d="M12 8v5M12 16.5v.01"/><path d="M10.3 4.1L2.8 17a2 2 0 0 0 1.7 3h15a2 2 0 0 0 1.7-3L13.7 4.1a2 2 0 0 0-3.4 0z"/></svg>
               <div>
-                <div class="n-title" id="notice-title">5 项待确认，是 7 月结账的阻断项</div>
+                <div class="n-title" id="notice-title">正在读取待确认单边流水…</div>
-                <div class="n-body" id="notice-body">含单边流水匹配 3 项、科目确认 2 项。请于 2026-08-29（7 月顺延结账日）前处理完毕，否则集团无法对贵公司执行 7 月结账。</div>
+                <div class="n-body" id="notice-body">工作台与往来确认共用同一权威待确认集合。</div>
               </div>
             </div>
 
             <div class="tabs">
-              <button type="button" class="active" id="tab-match" aria-pressed="true">单边流水匹配<span class="tab-count" id="count-match">3</span></button>
+              <button type="button" class="active" id="tab-match" aria-pressed="true">单边流水匹配<span class="tab-count" id="count-match">0</span></button>
               <button type="button" id="tab-subject" aria-pressed="false">科目确认<span class="tab-count" id="count-subject">2</span></button>
             </div>
 
             <section id="panel-match">
-              <div class="stack" id="match-stack">
+              <div class="stack" id="match-stack"></div>
-                <div class="card" data-match-card>
-                  <div class="card-head">
-                    <span class="card-title">2026-07-14 付 <span class="num amt-out">¥3,200,000.00</span> 给金牛置业<span class="sub">摘要：煤炭采购款</span></span>
-                    <span class="pill pill-danger">单边</span>
-                  </div>
-                  <div class="detail-box" style="margin-bottom: 12px;">
-                    <dl class="kv">
-                      <dt>本方流水号</dt><dd>MY-ICBC-3305-20260714-018</dd>
-                      <dt>本方账户</dt><dd>工商银行基本户 · 尾号 3305</dd>
-                      <dt>对方户名</dt><dd>河南金牛置业有限公司</dd>
-                    </dl>
-                  </div>
-                  <div class="field" style="margin-bottom: 14px;">
-                    <label>候选对方银行证据（选择 1 条进行匹配）</label>
-                    <label class="list-row" style="border: 1px solid var(--border); border-radius: var(--radius); padding: 10px 12px; margin-bottom: 8px; cursor: pointer;">
-                      <input type="radio" name="ev-1" style="width: auto;" />
-                      <div class="lr-main">
-                        <div class="lr-title">金牛置业 · 建设银行一般户 · 尾号 6642</div>
-                        <div class="lr-sub num">2026-07-14 收 ¥3,200,000.00 · 对方流水号 ZY-CCB-6642-20260714-006</div>
-                      </div>
-                      <span class="pill pill-success lr-side">匹配度 高</span>
-                    </label>
-                    <label class="list-row" style="border: 1px solid var(--border); border-radius: var(--radius); padding: 10px 12px; margin-bottom: 8px; cursor: pointer;">
-                      <input type="radio" name="ev-1" style="width: auto;" />
-                      <div class="lr-main">
-                        <div class="lr-title">金牛置业 · 中国银行基本户 · 尾号 8821</div>
-                        <div class="lr-sub num">2026-07-15 收 ¥3,200,000.00 · 对方流水号 ZY-BOC-8821-20260715-011</div>
-                      </div>
-                      <span class="pill pill-warn lr-side">匹配度 中</span>
-                    </label>
-                    <span class="hint">提示：置业中行尾号 8821 账户 07-06 至 07-16 流水断档，其 07-15 记录为对方后补手工记录，匹配度较低，请优先核对建行 6642。</span>
-                  </div>
-                  <div class="row">
-                    <button class="btn btn-primary" data-match-confirm disabled data-match-summary="2026-07-14 付 ¥3,200,000.00 给金牛置业 · 煤炭采购款 · 已匹配置业建行 6642 收款记录">确认匹配</button>
-                    <a class="btn btn-ghost" data-view-link="flows">查看本方流水</a>
-                  </div>
-                </div>
-
-                <div class="card" data-match-card>
-                  <div class="card-head">
-                    <span class="card-title">2026-07-22 付 <span class="num amt-out">¥950,000.00</span> 给金牛物流<span class="sub">摘要：7 月矿区运输费</span></span>
-                    <span class="pill pill-danger">单边</span>
-                  </div>
-                  <div class="detail-box" style="margin-bottom: 12px;">
-                    <dl class="kv">
-                      <dt>本方流水号</dt><dd>MY-ICBC-3305-20260722-031</dd>
-                      <dt>本方账户</dt><dd>工商银行基本户 · 尾号 3305</dd>
-                      <dt>对方户名</dt><dd>河南金牛物流有限公司</dd>
-                    </dl>
-                  </div>
-                  <div class="field" style="margin-bottom: 14px;">
-                    <label>候选对方银行证据（选择 1 条进行匹配）</label>
-                    <label class="list-row" style="border: 1px solid var(--border); border-radius: var(--radius); padding: 10px 12px; margin-bottom: 8px; cursor: pointer;">
-                      <input type="radio" name="ev-2" style="width: auto;" />
-                      <div class="lr-main">
-                        <div class="lr-title">金牛物流 · 农业银行基本户 · 尾号 5508</div>
-                        <div class="lr-sub num">2026-07-22 收 ¥950,000.00 · 对方流水号 WL-ABC-5508-20260722-014</div>
-                      </div>
-                      <span class="pill pill-success lr-side">匹配度 高</span>
-                    </label>
-                    <label class="list-row" style="border: 1px solid var(--border); border-radius: var(--radius); padding: 10px 12px; margin-bottom: 8px; cursor: pointer;">
-                      <input type="radio" name="ev-2" style="width: auto;" />
-                      <div class="lr-main">
-                        <div class="lr-title">金牛物流 · 工商银行一般户 · 尾号 2201</div>
-                        <div class="lr-sub num">2026-07-23 收 ¥950,000.00 · 对方流水号 WL-ICBC-2201-20260723-002</div>
-                      </div>
-                      <span class="pill pill-warn lr-side">匹配度 中</span>
-                    </label>
-                  </div>
-                  <div class="row">
-                    <button class="btn btn-primary" data-match-confirm disabled data-match-summary="2026-07-22 付 ¥950,000.00 给金牛物流 · 7 月矿区运输费 · 已匹配物流农行 5508 收款记录">确认匹配</button>
-                    <a class="btn btn-ghost" data-view-link="flows">查看本方流水</a>
-                  </div>
-                </div>
-
-                <div class="card" data-match-card>
-                  <div class="card-head">
-                    <span class="card-title">2026-07-09 收 <span class="num amt-in">¥1,860,000.00</span> 自金牛贸易<span class="sub">摘要：精煤销售款</span></span>
-                    <span class="pill pill-danger">单边</span>
-                  </div>
-                  <div class="detail-box" style="margin-bottom: 12px;">
-                    <dl class="kv">
-                      <dt>本方流水号</dt><dd>MY-BOC-9916-20260709-007</dd>
-                      <dt>本方账户</dt><dd>中国银行一般户 · 尾号 9916</dd>
-                      <dt>对方户名</dt><dd>河南金牛贸易有限公司</dd>
-                    </dl>
-                  </div>
-                  <div class="field" style="margin-bottom: 14px;">
-                    <label>候选对方银行证据（选择 1 条进行匹配）</label>
-                    <label class="list-row" style="border: 1px solid var(--border); border-radius: var(--radius); padding: 10px 12px; margin-bottom: 8px; cursor: pointer;">
-                      <input type="radio" name="ev-3" style="width: auto;" />
-                      <div class="lr-main">
-                        <div class="lr-title">金牛贸易 · 交通银行基本户 · 尾号 8077</div>
-                        <div class="lr-sub num">2026-07-09 付 ¥1,860,000.00 · 对方流水号 MY-BCM-8077-20260709-019</div>
-                      </div>
-                      <span class="pill pill-success lr-side">匹配度 高</span>
-                    </label>
-                    <label class="list-row" style="border: 1px solid var(--border); border-radius: var(--radius); padding: 10px 12px; margin-bottom: 8px; cursor: pointer;">
-                      <input type="radio" name="ev-3" style="width: auto;" />
-                      <div class="lr-main">
-                        <div class="lr-title">金牛贸易 · 中国银行一般户 · 尾号 3340</div>
-                        <div class="lr-sub num">2026-07-08 付 ¥1,860,000.00 · 对方流水号 MY-BOC-3340-20260708-021</div>
-                      </div>
-                      <span class="pill pill-warn lr-side">匹配度 中</span>
-                    </label>
-                  </div>
-                  <div class="row">
-                    <button class="btn btn-primary" data-match-confirm disabled data-match-summary="2026-07-09 收 ¥1,860,000.00 自金牛贸易 · 精煤销售款 · 已匹配贸易交行 8077 付款记录">确认匹配</button>
-                    <a class="btn btn-ghost" data-view-link="flows">查看本方流水</a>
-                  </div>
-                </div>
-              </div>
 
               <div class="card" style="margin-top: 14px; display: none;" id="matched-summary">
                 <div class="card-head">
@@ -956,7 +1022,30 @@
         </form>
       </div>
     </div>
+    <aside class="drawer" id="transferEvidenceDrawer" aria-label="银行原始流水" aria-hidden="true">
+      <div class="drawer-head">
+        <div>
+          <span class="pill pill-info" id="tfEvTag">银行原始流水 · 只读</span>
+          <h2 class="d-title" id="tfEvTitle">原始流水</h2>
+          <p class="d-desc" id="tfEvDesc"></p>
+        </div>
+        <button type="button" class="icon-button" data-close-transfer-evidence aria-label="关闭" title="关闭">
+          <svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M6 6l12 12M18 6L6 18"/></svg>
+        </button>
+      </div>
+      <div class="drawer-body">
+        <dl class="kv" id="tfEvFields"></dl>
+      </div>
+      <div class="drawer-tip">
+        <strong>铁律提示</strong>
+        银行原始流水永远只读。金额或归属有误时，须由管理员通过冲销/调整单留痕处理，本页不得直接改数。
+      </div>
+      <div class="drawer-foot">
+        <button type="button" class="btn" data-close-transfer-evidence>关闭</button>
+      </div>
+    </aside>
+
     <div class="toast-region" id="toastRegion" aria-live="polite"></div>
-    <script src="app.js?v=5"></script>
+    <script src="app.js?v=12"></script>
   </body>
 </html>

web/design-system.css

@@ -213,6 +213,233 @@ p { margin: 0; }
 .grid-2-1 { grid-template-columns: minmax(0, 2fr) minmax(0, 1fr); align-items: start; }
 .grid-1-2 { grid-template-columns: minmax(0, 1fr) minmax(0, 2fr); align-items: start; }
 .grid-3-2 { grid-template-columns: minmax(0, 3fr) minmax(0, 2fr); align-items: start; }
+/* 管理端首页主从：左栏约 480px（定稿 HEL-153），右侧明细更宽 */
+.grid-480-1 { grid-template-columns: minmax(0, 480px) minmax(0, 1fr); align-items: stretch; }
+
+/* 方案 A：一体卡片 · 分栏主从（HEL-162） */
+.dash-master {
+  margin-top: 14px;
+  padding: 0;
+  overflow: hidden;
+}
+.dash-master-head {
+  padding: 12px 16px 10px;
+  margin-bottom: 0;
+  gap: 10px;
+  border-bottom: 1px solid var(--border);
+  flex-wrap: wrap;
+}
+.dash-master-head .card-title .sub {
+  display: inline;
+  margin-left: 6px;
+}
+.dash-master-head-actions {
+  display: flex;
+  align-items: center;
+  gap: 10px;
+  flex: none;
+  margin-left: auto;
+}
+.dash-master-head-actions .input {
+  width: 132px;
+  min-height: 28px;
+  padding: 4px 8px;
+  flex: none;
+}
+.dash-master-split {
+  gap: 0;
+  /* 少数据自适应；整卡（含共享头）目标约 340px；多数据模块内滚动 */
+  max-height: 300px;
+  /* max-height  alone 无法约束隐式行高；补可收缩行后 pane 内 overflow:auto 才会生效 */
+  grid-template-rows: minmax(0, 1fr);
+  overflow: hidden;
+}
+.dash-master-pane {
+  display: flex;
+  flex-direction: column;
+  min-width: 0;
+  min-height: 0;
+  overflow: hidden;
+}
+.dash-master-pane--list {
+  border-right: 1px solid var(--border);
+}
+.dash-company-list {
+  flex: 1;
+  min-height: 0;
+  overflow: auto;
+}
+.dash-company-loading,
+.dash-company-empty {
+  padding: 16px;
+  font-size: 13px;
+}
+.dash-company-item {
+  display: flex;
+  align-items: center;
+  gap: 12px;
+  padding: 8px 14px 8px 16px;
+  border-bottom: 1px solid var(--border);
+  cursor: pointer;
+  transition: background 0.12s ease;
+}
+.dash-company-item:last-child {
+  border-bottom: 0;
+}
+.dash-company-item:hover {
+  background: var(--fg-soft);
+}
+.dash-company-item.is-selected {
+  background: var(--accent-soft);
+  box-shadow: inset 3px 0 0 var(--accent);
+  padding-left: 13px;
+}
+.dash-company-item.is-selected:hover {
+  background: var(--accent-soft);
+}
+.dash-company-main {
+  min-width: 0;
+  flex: 1;
+}
+.dash-company-name {
+  display: block;
+  white-space: nowrap;
+  overflow: hidden;
+  text-overflow: ellipsis;
+  font-size: 13.5px;
+  font-weight: 550;
+  color: var(--fg);
+  line-height: 1.35;
+}
+.dash-company-meta {
+  display: block;
+  margin-top: 2px;
+  font-size: 12px;
+  color: var(--muted);
+  white-space: nowrap;
+  overflow: hidden;
+  text-overflow: ellipsis;
+}
+.dash-company-net {
+  flex: none;
+  font-family: var(--font-mono);
+  font-variant-numeric: tabular-nums;
+  font-size: 13px;
+  font-weight: 600;
+  text-align: right;
+  min-width: 4.5em;
+}
+.dash-detail-toolbar {
+  padding: 10px 14px 0;
+  flex: none;
+}
+.dash-detail-heading {
+  display: flex;
+  flex-direction: column;
+  gap: 2px;
+  min-width: 0;
+}
+.dash-detail-name {
+  font-size: 14px;
+  font-weight: 650;
+  color: var(--fg);
+  white-space: nowrap;
+  overflow: hidden;
+  text-overflow: ellipsis;
+}
+.dash-detail-summary {
+  display: grid;
+  grid-template-columns: repeat(5, minmax(0, 1fr));
+  gap: 0;
+  margin: 10px 14px 0;
+  border: 1px solid var(--border);
+  border-radius: var(--radius);
+  background: var(--bg);
+  flex: none;
+}
+.dash-summary-item {
+  padding: 8px 10px;
+  border-right: 1px solid var(--border);
+  min-width: 0;
+}
+.dash-summary-item:last-child {
+  border-right: 0;
+}
+.dash-summary-label {
+  display: block;
+  font-family: var(--font-mono);
+  font-size: 11px;
+  letter-spacing: 0.04em;
+  color: var(--muted);
+  margin-bottom: 2px;
+}
+.dash-summary-value {
+  display: block;
+  font-size: 13px;
+  font-weight: 600;
+  color: var(--fg);
+  white-space: nowrap;
+  overflow: hidden;
+  text-overflow: ellipsis;
+}
+.dash-detail-body {
+  flex: 1;
+  min-height: 0;
+  display: flex;
+  flex-direction: column;
+  position: relative;
+  margin-top: 8px;
+}
+.dash-master-scroll {
+  border: 0;
+  border-radius: 0;
+  flex: 1;
+  min-height: 0;
+  overflow: auto;
+}
+.dash-detail-empty {
+  flex: 1;
+  min-height: 120px;
+  display: flex;
+  flex-direction: column;
+  align-items: center;
+  justify-content: center;
+  text-align: center;
+  padding: 20px 24px;
+  color: var(--muted);
+  font-size: 13px;
+}
+.dash-detail-empty .e-title {
+  font-weight: 600;
+  color: var(--fg);
+  margin-bottom: 6px;
+}
+.dash-detail-empty .e-desc {
+  max-width: 360px;
+  line-height: 1.55;
+}
+.dash-master-scroll[hidden],
+.dash-detail-empty[hidden],
+.dash-detail-summary[hidden] {
+  display: none !important;
+}
+.ds-table.ds-table--compact {
+  min-width: 0;
+}
+.ds-table.ds-table--compact th,
+.ds-table.ds-table--compact td {
+  padding: 6px 12px;
+}
+.ds-table.ds-table--compact th {
+  font-size: 11px;
+  white-space: nowrap;
+}
+.ds-table tbody tr.is-selected {
+  background: var(--accent-soft);
+}
+.ds-table tbody tr.is-selected:hover {
+  background: var(--accent-soft);
+}
 .row { display: flex; align-items: center; gap: 10px; }
 .row-between { display: flex; align-items: center; justify-content: space-between; gap: 12px; }
 .stack { display: flex; flex-direction: column; gap: 14px; }
@@ -223,13 +450,56 @@ p { margin: 0; }
 
 @media (max-width: 1100px) {
   .grid-4, .grid-5 { grid-template-columns: repeat(2, minmax(0, 1fr)); }
-  .grid-3, .grid-2-1, .grid-1-2, .grid-3-2 { grid-template-columns: minmax(0, 1fr); }
+  .grid-3, .grid-2-1, .grid-1-2, .grid-3-2, .grid-480-1 { grid-template-columns: minmax(0, 1fr); }
+  .dash-master-split {
+    max-height: none;
+    grid-template-rows: none;
+    overflow: visible;
+  }
+  .dash-master-pane--list {
+    border-right: 0;
+    border-bottom: 1px solid var(--border);
+    max-height: 280px;
+  }
+  .dash-master-pane--detail {
+    max-height: 420px;
+  }
+  .dash-detail-summary {
+    grid-template-columns: repeat(3, minmax(0, 1fr));
+  }
+  .dash-summary-item:nth-child(3) {
+    border-right: 0;
+  }
+  .dash-summary-item:nth-child(n+4) {
+    border-top: 1px solid var(--border);
+  }
 }
 @media (max-width: 860px) {
   .shell { grid-template-columns: 1fr; }
   .sidebar { position: static; height: auto; }
   .grid-2 { grid-template-columns: 1fr; }
   .content { padding: 16px 16px 48px; }
+  .dash-master-head-actions {
+    width: 100%;
+    margin-left: 0;
+    justify-content: space-between;
+  }
+  .dash-master-head-actions .input {
+    flex: 1;
+    width: auto;
+  }
+  .dash-detail-summary {
+    grid-template-columns: repeat(2, minmax(0, 1fr));
+  }
+  .dash-summary-item:nth-child(2n) {
+    border-right: 0;
+  }
+  .dash-summary-item:nth-child(3) {
+    border-right: 1px solid var(--border);
+  }
+  .dash-summary-item:nth-child(n+3) {
+    border-top: 1px solid var(--border);
+  }
 }
 
 /* ─── 数据表 ────────────────────────────────────────────────────── */
@@ -718,3 +988,98 @@ a.flow-step.doing:hover { background: color-mix(in oklch, var(--warn) 16%, trans
 /* ─── 提示条补充：成功态 ───────────────────────────────────────── */
 .notice.success { background: var(--success-soft); border-color: color-mix(in oklch, var(--success) 30%, transparent); }
 .notice.success .n-title { color: color-mix(in oklch, var(--success) 82%, black); }
+
+/* ─── 公司端 · 转账往来（方案 A，HEL-177）───────────────────────────
+   新模块范围内用 --info 品蓝；不改全站 accent。取值一律既有 token。 */
+body[data-portal="company"] .side-nav a[data-view="transfers"].active {
+  background: var(--info-soft);
+  color: var(--fg);
+}
+body[data-portal="company"] .side-nav a[data-view="transfers"].active svg {
+  color: var(--info);
+}
+[data-page="transfers"] .btn-primary {
+  background: var(--info);
+  border-color: var(--info);
+  color: var(--surface);
+}
+[data-page="transfers"] .btn-primary:hover {
+  background: color-mix(in oklch, var(--info) 88%, black);
+  border-color: color-mix(in oklch, var(--info) 88%, black);
+}
+[data-page="transfers"] .loading-inline::before {
+  border-top-color: var(--info);
+}
+[data-page="transfers"] .stat-card .stat-value.amt-in { color: var(--success); }
+[data-page="transfers"] .stat-card .stat-value.amt-out { color: var(--danger); }
+[data-page="transfers"] .ds-table tbody tr.is-pending {
+  background: color-mix(in oklch, var(--warn) 8%, transparent);
+}
+[data-page="transfers"] .ds-table tbody tr.is-pending:hover {
+  background: color-mix(in oklch, var(--warn) 14%, transparent);
+}
+
+.xfer-split {
+  display: grid;
+  grid-template-columns: 1fr 1fr;
+  gap: 0;
+  border: 1px solid var(--border);
+  border-radius: var(--radius-lg);
+  overflow: hidden;
+  background: var(--surface);
+}
+.xfer-split-pane {
+  padding: 16px 18px;
+}
+.xfer-split-pane.confirmed {
+  background: color-mix(in oklch, var(--success) 6%, var(--surface));
+  border-right: 1px solid var(--border);
+}
+.xfer-split-pane.pending {
+  background: color-mix(in oklch, var(--warn) 8%, var(--surface));
+}
+.xfer-split-head {
+  display: flex;
+  align-items: center;
+  justify-content: space-between;
+  gap: 10px;
+  margin-bottom: 8px;
+}
+.xfer-split-value {
+  font-size: 22px;
+  font-weight: 650;
+  letter-spacing: -0.02em;
+}
+.xfer-split-pane.confirmed .xfer-split-value { color: var(--success); }
+.xfer-split-pane.pending .xfer-split-value { color: color-mix(in oklch, var(--warn) 80%, black); }
+.xfer-split-note {
+  margin-top: 6px;
+  font-size: 12px;
+  color: var(--muted);
+}
+.xfer-dir-tag {
+  display: inline-flex;
+  align-items: center;
+  gap: 4px;
+  font-size: 12px;
+  font-weight: 600;
+  padding: 2px 8px;
+  border-radius: 999px;
+}
+.xfer-dir-tag.recv {
+  background: var(--success-soft);
+  color: var(--success);
+}
+.xfer-dir-tag.pay {
+  background: var(--danger-soft);
+  color: var(--danger);
+}
+.xfer-dir-tag.flat {
+  background: var(--fg-soft);
+  color: var(--muted);
+}
+
+@media (max-width: 820px) {
+  .xfer-split { grid-template-columns: 1fr; }
+  .xfer-split-pane.confirmed { border-right: 0; border-bottom: 1px solid var(--border); }
+}