HEL-158 部署：app.js 缓存版本升至 v=6

Co-authored-by: multica-agent <github@multica.ai>
HEL-157: 审核中心接入三类待办完整队列
2026-08-26 10:59:20 +00:00 · 2026-08-26 10:45:03 +00:00 · 2026-08-26 10:09:01 +00:00
7 changed files with 645 additions and 242 deletions
@@ -22,3 +22,7 @@ nul
 vendor_pkgs/
 node_modules/
 package-lock.json
+
+# local vendor for agent test env (not shipped)
+.vendor/
+vendor_wheels/
@@ -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),
@@ -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"
@@ -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=6" />
  </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>
@@ -82,36 +82,21 @@
              </div>
            </div>

-            <div class="grid grid-2" style="margin-top: 14px;">
-              <div class="card">
-                <div class="card-head" style="margin-bottom: 10px;">
-                  <span class="card-title">各公司往来分布<span class="sub">期末净值 · 单位：万元</span></span>
-                </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="card-head" style="margin-bottom: 10px;">
-                  <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>
-                <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;">
+              <div class="grid grid-480-1 dash-master-split">
+                <div class="dash-master-pane dash-master-pane--list">
+                  <div class="card-head dash-master-head">
                    <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;">
+                  <div class="table-wrap dash-master-scroll">
+                    <table class="ds-table ds-table--compact" id="dashCompanyTable">
                      <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>
+                          <th>公司</th>
+                          <th class="num-col">明细笔数</th>
+                          <th class="num-col">期末净值</th>
+                          <th id="dashStatusHead">状态</th>
                        </tr>
                      </thead>
                      <tbody id="dashCompanyRows">
@@ -120,20 +105,20 @@
                    </table>
                  </div>
                </div>
-                <div style="display: flex; flex-direction: column; min-width: 0; min-height: 0;">
-                  <div class="card-head" style="padding: 10px 14px 8px; margin-bottom: 0;">
+                <div class="dash-master-pane">
+                  <div class="card-head dash-master-head">
                    <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>
-                  <div class="table-wrap" id="dashDetailWrap" style="border: 0; border-radius: 0; flex: 1; min-height: 0; overflow: auto;">
-                    <table class="ds-table" id="dashDetailTable" style="min-width: 0;">
+                  <div class="table-wrap dash-master-scroll" id="dashDetailWrap">
+                    <table class="ds-table ds-table--compact" id="dashDetailTable">
                      <thead>
                        <tr>
-                          <th style="padding: 6px 12px;">对方 / 摘要</th>
-                          <th class="num-col" style="padding: 6px 12px;">笔数</th>
-                          <th class="num-col" style="padding: 6px 12px;">期初</th>
-                          <th class="num-col" style="padding: 6px 12px;">本期借方</th>
-                          <th class="num-col" style="padding: 6px 12px;">本期贷方</th>
-                          <th class="num-col" style="padding: 6px 12px;">期末</th>
+                          <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">
@@ -347,51 +332,6 @@
                  </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">
@@ -977,6 +917,6 @@
      </div>
    </div>
    <div class="toast-region" id="toastRegion" aria-live="polite"></div>
-    <script src="app.js?v=5"></script>
+    <script src="app.js?v=6"></script>
  </body>
 </html>
@@ -793,23 +793,48 @@ async function loadCompanyAccounts() {
  else showTableError(tbody, 6);
 }

+const manualSubjectLabels = {
+  receivable: "应收",
+  payable: "应付",
+  other_receivable: "其他应收",
+  other_payable: "其他应付",
+};
+
+const manualDirectionLabels = {
+  incoming: "收入",
+  outgoing: "支出",
+};
+
 function appendAdminReviewRow(record, kind) {
  const tbody = $("#auditRows");
  if (!tbody) return;
  const isAccount = kind === "account";
-  const statusLabel = isAccount ? accountStatusLabel(record.status) : record.status;
+  const isManual = kind === "manual";
+  const statusLabel = isAccount
+    ? accountStatusLabel(record.status)
+    : (record.state === "pending" ? "待管理复核" : (record.state || "待复核"));
  const row = document.createElement("tr");
-  row.dataset.storedReview = record.id;
-  row.dataset.recordId = record.id;
+  row.dataset.storedReview = String(record.id);
+  row.dataset.recordId = String(record.id);
  row.dataset.recordKind = kind;
-  if (isAccount) row.dataset.accountId = record.id;
+  if (isAccount) row.dataset.accountId = String(record.id);
+  if (isManual) {
+    row.dataset.decisionId = String(record.decision_id || "");
+    row.dataset.requestedSubject = record.requested_subject || "";
+  }
  row.dataset.auditType = isAccount ? "账户" : "手工";
-  row.dataset.company = isAccount ? record.company_name : record.company;
+  row.dataset.company = isAccount
+    ? (record.company_name || "")
+    : (record.company_name || record.company || "");
  row.dataset.evidence = isAccount
    ? "公司提交资料、开户行、账号、账户类型与启用日期"
    : "公司手工记录、关联银行流水号、证明附件与提交说明";
-  if (statusLabel !== "待复核" && statusLabel !== "待管理复核") row.dataset.resolved = "true";
-  if (isAccount) row.dataset.accountStatus = record.status;
+  if (isAccount) {
+    if (record.status !== "pending") row.dataset.resolved = "true";
+    row.dataset.accountStatus = record.status;
+  } else if (record.state && record.state !== "pending") {
+    row.dataset.resolved = "true";
+  }

  const riskCell = document.createElement("td");
  riskCell.innerHTML = '<span class="pill pill-warn">中</span>';
@@ -821,8 +846,11 @@ function appendAdminReviewRow(record, kind) {
    identity.textContent = `${record.company_name} · ${record.bank_name} ${String(record.account_number).slice(-4)}`;
    detail.textContent = `${record.account_type} · 完整账号 ${record.account_number}`;
  } else {
-    identity.textContent = `${record.company} · ${record.id}`;
-    detail.textContent = `${record.direction} ${formatCurrency(record.amount)} 元 · ${record.counterparty} · ${record.subject}`;
+    const subject = manualSubjectLabels[record.requested_subject] || record.requested_subject || "—";
+    const direction = manualDirectionLabels[record.direction] || record.direction || "";
+    const counterparty = record.counterparty_company_name || record.counterparty || "—";
+    identity.textContent = `${row.dataset.company} · 手工单 #${record.id}`;
+    detail.textContent = `${direction} ${formatCurrency(record.amount)} 元 · ${counterparty} · ${subject}`;
  }
  identityCell.append(identity, detail);

@@ -830,11 +858,18 @@ function appendAdminReviewRow(record, kind) {
  typeCell.textContent = isAccount ? "账户登记" : "手工记录";

  const periodCell = document.createElement("td");
-  periodCell.textContent = isAccount ? (record.effective_from || "待审核确定") : record.transactionDate;
+  if (isAccount) {
+    periodCell.textContent = record.effective_from || "待审核确定";
+  } else {
+    periodCell.className = "num";
+    periodCell.textContent = String(record.occurred_at || record.transactionDate || "").slice(0, 10) || "—";
+  }

  const impactCell = document.createElement("td");
  impactCell.className = "wrap";
-  impactCell.textContent = isAccount ? "账户识别与流水上传" : `待确认往来 ${(Number(record.amount) / 10000).toFixed(2)} 万元`;
+  impactCell.textContent = isAccount
+    ? "账户识别与流水上传"
+    : `待确认往来 ${(Number(record.amount) / 10000).toFixed(2)} 万元`;

  const statusCell = document.createElement("td");
  const status = recordStatus(statusLabel);
@@ -848,7 +883,7 @@ function appendAdminReviewRow(record, kind) {
    } else {
      const resolvedLabel = isAccount
        ? ({ returned: "已退回", disabled: "已停用" })[record.status] || "已通过"
-        : (statusLabel === "已确认" ? "已通过" : "已驳回");
+        : (statusLabel === "已确认" || record.state === "approved" ? "已通过" : "已驳回");
      actionCell.innerHTML = `<span class="meta">${resolvedLabel} · 系统管理员</span>`;
    }
  } else {
@@ -859,39 +894,108 @@ function appendAdminReviewRow(record, kind) {
  tbody.append(row);
 }

-async function renderAdminAccountReviews() {
+function appendMatchExceptionRow(item) {
  const tbody = $("#auditRows");
  if (!tbody) return;
-  $$('[data-stored-review][data-record-kind="account"]', tbody).forEach((row) => row.remove());
-  const response = await fetch("/api/admin/accounts").catch(() => null);
-  if (!response?.ok) {
-    showToast("审核数据加载失败", "请稍后重试", "danger");
+  const payer = item.payer_company_name || "—";
+  const payee = item.payee_company_name || "—";
+  const companyLabel = payer !== "—" ? payer : payee;
+  const row = document.createElement("tr");
+  row.dataset.storedReview = `match-${item.event_id}`;
+  row.dataset.recordId = String(item.event_id);
+  row.dataset.recordKind = "match";
+  row.dataset.eventId = String(item.event_id);
+  row.dataset.revision = String(item.revision ?? "");
+  row.dataset.auditType = "单边";
+  row.dataset.company = companyLabel;
+  row.dataset.evidence = "匹配异常事件、观察流水、参与方与历史决定";
+  row.dataset.classification = item.classification || "";
+
+  const riskCell = document.createElement("td");
+  riskCell.innerHTML = '<span class="pill pill-danger">高</span>';
+
+  const identityCell = document.createElement("td");
+  const identity = document.createElement("span"); identity.className = "cell-main";
+  const detail = document.createElement("span"); detail.className = "cell-sub";
+  identity.textContent = `${payer} ↔ ${payee} · 事件 #${item.event_id}`;
+  detail.textContent = `${item.classification || item.status || "unresolved"} · ${formatCurrency(item.amount)} ${item.currency || "CNY"} · 证据 ${item.evidence_count ?? 0} 条`;
+  identityCell.append(identity, detail);
+
+  const typeCell = document.createElement("td");
+  typeCell.textContent = "单边匹配";
+
+  const periodCell = document.createElement("td");
+  periodCell.className = "num";
+  periodCell.textContent = String(item.effective_at || "").slice(0, 10) || "—";
+
+  const impactCell = document.createElement("td");
+  impactCell.className = "wrap";
+  impactCell.textContent = `匹配异常 ${(Number(item.amount) / 10000).toFixed(2)} 万元 · 阻断往来归集`;
+
+  const statusCell = document.createElement("td");
+  statusCell.innerHTML = '<span class="pill pill-danger">待处理</span>';
+
+  const actionCell = document.createElement("td");
+  actionCell.innerHTML = '<div class="row" style="gap:6px;"><button type="button" class="btn btn-sm btn-primary" data-audit-action="approve">关闭异常</button><button type="button" class="btn btn-sm btn-danger" data-audit-action="reject">退回重匹配</button></div>';
+
+  row.append(riskCell, identityCell, typeCell, periodCell, impactCell, statusCell, actionCell);
+  tbody.append(row);
+}
+
+async function loadAdminAuditQueue() {
+  const tbody = $("#auditRows");
+  if (!tbody) return;
+  $$('[data-stored-review]', tbody).forEach((row) => row.remove());
+  showTableLoading(tbody, 7);
+
+  const [accountsRes, manualsRes, exceptionsRes] = await Promise.all([
+    fetch("/api/admin/accounts?status=pending").catch(() => null),
+    fetch("/api/admin/manual-records?state=pending").catch(() => null),
+    fetch("/api/admin/match-exceptions").catch(() => null),
+  ]);
+
+  if ([accountsRes, manualsRes, exceptionsRes].some((res) => res?.status === 401)) {
+    window.location.href = "index.html";
    return;
  }
-  const result = await response.json().catch(() => null);
-  (result?.accounts || []).forEach((account) => appendAdminReviewRow(account, "account"));
+  if (![accountsRes, manualsRes, exceptionsRes].every((res) => res?.ok)) {
+    showTableError(tbody, 7);
+    showToast("审核队列加载失败", "请稍后重试", "danger");
+    return;
+  }
+
+  const [accountsPayload, manualsPayload, exceptionsPayload] = await Promise.all([
+    accountsRes.json().catch(() => null),
+    manualsRes.json().catch(() => null),
+    exceptionsRes.json().catch(() => null),
+  ]);
+
+  tbody.replaceChildren();
+  (accountsPayload?.accounts || []).forEach((account) => appendAdminReviewRow(account, "account"));
+  (manualsPayload?.records || []).forEach((record) => appendAdminReviewRow(record, "manual"));
+  (exceptionsPayload?.exceptions || []).forEach((item) => appendMatchExceptionRow(item));
+
  updateAuditCounts();
  updatePendingAccountNotice();
+  await refreshAuditCountsFromApi();
+  // 列表条数必须与后端口径一致：不一致时以真实列表为准覆盖标题/角标，避免再出现「数字 3 / 列表 1」。
+  const unresolved = $$("#auditRows tr").filter((row) => row.dataset.resolved !== "true");
+  if (!state.dashAudit || Number(state.dashAudit.total) !== unresolved.length) {
+    const high = unresolved.filter((row) => row.querySelector(".pill-danger")).length;
+    const medium = unresolved.filter((row) => row.querySelector(".pill-warn")).length;
+    const low = Math.max(0, unresolved.length - high - medium);
+    applyAuditCounts({ total: unresolved.length, high, medium, low });
+  }
 }

 function renderStoredAdminReviews() {
  if (!$("#auditRows")) return;
-  $$('[data-stored-review]', $("#auditRows")).forEach((row) => row.remove());
-  readStoredRecords(storageKeys.manual).forEach((record) => appendAdminReviewRow(record, "manual"));
-  renderAdminAccountReviews();
-}
-
-function updateStoredReview(kind, id, status, decision, reviewReason, reviewedAt) {
-  if (kind !== "manual" || !id) return;
-  const records = readStoredRecords(storageKeys.manual);
-  const record = records.find((item) => item.id === id);
-  if (!record) return;
-  Object.assign(record, { status, decision, reviewReason, reviewedAt });
-  writeStoredRecords(storageKeys.manual, records);
+  // 完整队列：待复核账户 + 待审手工单 + 匹配异常，三处口径同源。
+  loadAdminAuditQueue();
 }

 function updateAuditCounts() {
-  const rows = $$("#auditRows tr");
+  const rows = $$("#auditRows tr").filter((row) => !row.classList.contains("loading-row"));
  const unresolved = rows.filter((row) => row.dataset.resolved !== "true");
  $$('[data-audit-filter]').forEach((button) => {
    const type = button.dataset.auditFilter;
@@ -899,26 +1003,53 @@ function updateAuditCounts() {
    const badge = $(".tab-count", button);
    if (badge) badge.textContent = count;
  });
-  const badge = $('.side-nav a[data-view="audit"] .nav-badge');
-  if (badge) {
-    badge.textContent = unresolved.length;
-    badge.style.display = unresolved.length ? "" : "none";
-  }
-  const pending = $("#pending-count");
-  if (pending) pending.textContent = unresolved.length;
  const foot = $("#auditFoot");
-  if (foot) foot.textContent = `共 ${rows.length} 项 · 待审核 ${unresolved.length} 项`;
-  // Keep dashboard audit card in sync with the live audit table when possible.
-  // Prefer the authoritative /api/admin/dashboard payload; this is a best-effort
-  // DOM fallback only when the card already exists and dashboard reload has not run.
-  if ($("#dashAuditTotal") && !state.dashAuditFromApi) {
+  if (foot) foot.textContent = `共 ${unresolved.length} 项 · 待审核 ${unresolved.length} 项`;
+  // 角标 / 首页待审核卡 / 审核中心标题数：优先后端口径；列表加载完成后由 loadAdminAuditQueue 再对齐。
+  if (!state.dashAuditFromApi) {
    const high = unresolved.filter((row) => row.querySelector(".pill-danger")).length;
    const medium = unresolved.filter((row) => row.querySelector(".pill-warn")).length;
    const low = Math.max(0, unresolved.length - high - medium);
-    updateDashAuditCard({ total: unresolved.length, high, medium, low });
+    applyAuditCounts({ total: unresolved.length, high, medium, low });
+  } else {
+    const pending = $("#pending-count");
+    if (pending) pending.textContent = String(unresolved.length);
  }
 }

+function applyAuditCounts(audit, { fromApi = false } = {}) {
+  if (!audit) return;
+  const total = Number(audit.total) || 0;
+  const high = Number(audit.high) || 0;
+  const medium = Number(audit.medium) || 0;
+  const low = Number(audit.low) || 0;
+  state.dashAudit = { total, high, medium, low };
+  if (fromApi) state.dashAuditFromApi = true;
+
+  const totalEl = $("#dashAuditTotal");
+  const footEl = $("#dashAuditFoot");
+  if (totalEl) totalEl.innerHTML = `${total}<span class="unit">项</span>`;
+  if (footEl) footEl.textContent = `高 ${high} 项 · 中 ${medium} 项 · 其余 ${low} 项低风险`;
+
+  const badge = $("#auditNavBadge") || $('.side-nav a[data-view="audit"] .nav-badge');
+  if (badge) {
+    badge.textContent = String(total);
+    badge.style.display = total > 0 ? "" : "none";
+  }
+  const pending = $("#pending-count");
+  if (pending) pending.textContent = String(total);
+}
+
+async function refreshAuditCountsFromApi() {
+  const from = await resolveDashStartDate();
+  const response = await fetch(`/api/admin/dashboard?from=${encodeURIComponent(from)}`).catch(() => null);
+  if (!response?.ok) return null;
+  const data = await response.json().catch(() => null);
+  if (!data || data.status !== "ok" || !data.audit) return null;
+  applyAuditCounts(data.audit, { fromApi: true });
+  return data.audit;
+}
+
 function companyStatusBadge(status) {
  if (status === "preparing") return { className: "neutral", label: "筹备中" };
  if (status === "disabled") return { className: "danger", label: "已停用" };
@@ -1026,91 +1157,7 @@ function statusPill(label) {
 }

 function updateDashAuditCard(audit) {
-  const totalEl = $("#dashAuditTotal");
-  const footEl = $("#dashAuditFoot");
-  if (!totalEl || !footEl || !audit) return;
-  totalEl.innerHTML = `${audit.total ?? 0}<span class="unit">项</span>`;
-  footEl.textContent = `高 ${audit.high ?? 0} 项 · 中 ${audit.medium ?? 0} 项 · 其余 ${audit.low ?? 0} 项低风险`;
-}
-
-function renderBarChart(companies) {
-  const host = $("#dashBarChart");
-  if (!host) return;
-  if (!companies.length) {
-    host.innerHTML = '<div class="empty" style="padding: 36px 12px;"><div class="e-title">暂无往来分布</div><div>归集后将显示各公司期末净值</div></div>';
-    return;
-  }
-  const values = companies.map((c) => Number(c.net_wan) || 0);
-  const maxAbs = Math.max(1, ...values.map((v) => Math.abs(v)));
-  const w = 560;
-  const h = 220;
-  const padL = 44;
-  const padR = 12;
-  const padT = 24;
-  const padB = 36;
-  const plotW = w - padL - padR;
-  const plotH = h - padT - padB;
-  const zeroY = padT + plotH / 2;
-  const gap = 10;
-  const barW = Math.max(12, (plotW - gap * companies.length) / companies.length);
-  const ticks = [maxAbs, maxAbs / 2, 0, -maxAbs / 2, -maxAbs];
-  const tickLines = ticks.map((t) => {
-    const y = zeroY - (t / maxAbs) * (plotH / 2);
-    const label = t === 0 ? "0" : (t > 0 ? `+${Math.round(t)}` : `${Math.round(t)}`);
-    return `<line x1="${padL}" y1="${y}" x2="${w - padR}" y2="${y}" stroke="var(--border)" stroke-width="1"/>
-      <text x="${padL - 6}" y="${y + 3}" text-anchor="end" fill="var(--muted)" font-size="10" font-family="var(--font-mono)">${label}</text>`;
-  }).join("");
-  const bars = companies.map((c, i) => {
-    const v = Number(c.net_wan) || 0;
-    const x = padL + gap / 2 + i * (barW + gap);
-    const bh = (Math.abs(v) / maxAbs) * (plotH / 2);
-    const y = v >= 0 ? zeroY - bh : zeroY;
-    const color = v >= 0 ? "var(--success)" : "var(--danger)";
-    const label = (c.name || "").replace(/河南|有限公司|科技发展/g, "").slice(0, 4) || c.name;
-    const valY = v >= 0 ? y - 4 : y + bh + 11;
-    return `<rect x="${x}" y="${y}" width="${barW}" height="${Math.max(bh, v === 0 ? 0 : 2)}" fill="${color}" rx="2"/>
-      <text x="${x + barW / 2}" y="${valY}" text-anchor="middle" fill="${color}" font-size="10" font-family="var(--font-mono)">${formatWan(v).replace(".00", "")}</text>
-      <text x="${x + barW / 2}" y="${h - 10}" text-anchor="middle" fill="var(--muted)" font-size="10">${label}</text>`;
-  }).join("");
-  host.innerHTML = `<svg viewBox="0 0 ${w} ${h}" width="100%" height="100%" role="img">${tickLines}<line x1="${padL}" y1="${zeroY}" x2="${w - padR}" y2="${zeroY}" stroke="var(--fg)" stroke-width="1" opacity="0.35"/>${bars}</svg>`;
-}
-
-function renderLineChart(flow) {
-  const host = $("#dashLineChart");
-  if (!host) return;
-  const labels = flow?.labels || [];
-  const inflow = (flow?.inflow_wan || []).map(Number);
-  const outflow = (flow?.outflow_wan || []).map(Number);
-  if (!labels.length) {
-    host.innerHTML = '<div class="empty" style="padding: 36px 12px;"><div class="e-title">暂无周度流水</div><div>有归集数据后显示近 7 日流入流出</div></div>';
-    return;
-  }
-  const w = 560;
-  const h = 220;
-  const padL = 40;
-  const padR = 12;
-  const padT = 20;
-  const padB = 32;
-  const plotW = w - padL - padR;
-  const plotH = h - padT - padB;
-  const maxV = Math.max(1, ...inflow, ...outflow);
-  const xAt = (i) => padL + (labels.length === 1 ? plotW / 2 : (i / (labels.length - 1)) * plotW);
-  const yAt = (v) => padT + plotH - (v / maxV) * plotH;
-  const pathOf = (series) => series.map((v, i) => `${i ? "L" : "M"}${xAt(i)},${yAt(v)}`).join(" ");
-  const grid = [0, 0.5, 1].map((t) => {
-    const y = yAt(maxV * t);
-    return `<line x1="${padL}" y1="${y}" x2="${w - padR}" y2="${y}" stroke="var(--border)"/><text x="${padL - 6}" y="${y + 3}" text-anchor="end" fill="var(--muted)" font-size="10" font-family="var(--font-mono)">${Math.round(maxV * t)}</text>`;
-  }).join("");
-  const xLabels = labels.map((lab, i) => `<text x="${xAt(i)}" y="${h - 8}" text-anchor="middle" fill="var(--muted)" font-size="10" font-family="var(--font-mono)">${lab}</text>`).join("");
-  host.innerHTML = `<svg viewBox="0 0 ${w} ${h}" width="100%" height="100%" role="img">${grid}
-    <path d="${pathOf(inflow)}" fill="none" stroke="var(--success)" stroke-width="2"/>
-    <path d="${pathOf(outflow)}" fill="none" stroke="var(--danger)" stroke-width="2"/>
-    ${inflow.map((v, i) => `<circle cx="${xAt(i)}" cy="${yAt(v)}" r="2.5" fill="var(--success)"/>`).join("")}
-    ${outflow.map((v, i) => `<circle cx="${xAt(i)}" cy="${yAt(v)}" r="2.5" fill="var(--danger)"/>`).join("")}
-    ${xLabels}
-    <text x="${w - padR}" y="14" text-anchor="end" fill="var(--success)" font-size="11">流入</text>
-    <text x="${w - padR - 40}" y="14" text-anchor="end" fill="var(--danger)" font-size="11">流出</text>
-  </svg>`;
+  applyAuditCounts(audit, { fromApi: true });
 }

 function renderDashCompanyRows(companies, selectedId) {
@@ -1125,10 +1172,10 @@ function renderDashCompanyRows(companies, selectedId) {
    tr.className = "clickable";
    tr.dataset.companyId = company.id;
    if (String(company.id) === String(selectedId)) {
-      tr.style.background = "var(--accent-soft)";
+      tr.classList.add("is-selected");
    }
    const nameTd = document.createElement("td");
-    nameTd.style.cssText = "white-space: nowrap; max-width: 220px; overflow: hidden; text-overflow: ellipsis;";
+    nameTd.className = "dash-company-name";
    nameTd.title = company.name;
    nameTd.textContent = company.name;
    const countTd = document.createElement("td");
@@ -1251,13 +1298,10 @@ async function loadAdminDashboard() {
  state.dashFrom = data.from_date;
  state.dashCutoff = data.cutoff;
  updateDashAuditCard(data.audit);
-  state.dashAuditFromApi = true;
  const statusHead = $("#dashStatusHead");
  if (statusHead && data.period_month) statusHead.textContent = `${data.period_month}月状态`;
  const listSub = $("#dashListSub");
  if (listSub) listSub.textContent = `${data.from_date} 至 ${data.cutoff} · 单位：万元`;
-  renderBarChart(state.dashCompanies);
-  renderLineChart(data.weekly_flow);
  const selected = state.dashSelectedId || state.dashCompanies[0]?.id;
  renderDashCompanyRows(state.dashCompanies, selected);
  if (selected) await loadDashCompanyDetail(selected);
@@ -1343,12 +1387,13 @@ function initAdmin() {
  async function submitAuditResult(row) {
    const decision = state.auditDecision;
    const reason = state.auditReason || "";
-    const approved = decision.includes("通过") || decision.includes("确认并纳入") || decision.includes("启用");
+    const approved = decision.includes("通过") || decision.includes("确认并纳入") || decision.includes("启用") || decision.includes("关闭异常");
    const returned = decision.includes("退回");
+    const kind = row.dataset.recordKind;
    let storedStatus;
    let reviewedAccount = null;
-    if (row.dataset.recordKind === "account" && row.dataset.accountId) {
-      // Server-side review: the account only becomes usable after this succeeds.
+
+    if (kind === "account" && row.dataset.accountId) {
      const apiDecision = approved ? "approve" : returned ? "return" : "disable";
      const response = await fetch(`/api/admin/accounts/${row.dataset.accountId}/review`, {
        method: "POST",
@@ -1366,25 +1411,72 @@ function initAdmin() {
      }
      reviewedAccount = result.account;
      storedStatus = accountStatusLabel(result.account?.status);
+    } else if (kind === "manual" && row.dataset.recordId) {
+      const action = approved ? "approve_new" : "return";
+      const response = await fetch(`/api/admin/manual-records/${row.dataset.recordId}/decisions`, {
+        method: "POST",
+        headers: { "Content-Type": "application/json" },
+        body: JSON.stringify({
+          action,
+          reason: reason || decision,
+          expected_decision_id: row.dataset.decisionId ? Number(row.dataset.decisionId) : null,
+          request_key: `audit-manual-${row.dataset.recordId}-${Date.now()}`,
+          subject_code: row.dataset.requestedSubject || undefined,
+        }),
+      }).catch(() => null);
+      if (response?.status === 401) {
+        window.location.href = "index.html";
+        return;
+      }
+      const result = await response?.json().catch(() => ({}));
+      if (!response || !response.ok) {
+        showToast("手工单审核失败", result?.message || "请稍后重试", "danger");
+        return;
+      }
+      storedStatus = approved ? "已确认" : "已退回";
+    } else if (kind === "match" && row.dataset.eventId) {
+      // 既有 decision：撤销当前匹配决定，使异常退出待办队列（与 reverse 语义一致）。
+      const response = await fetch(`/api/admin/transfer-events/${row.dataset.eventId}/decisions`, {
+        method: "POST",
+        headers: { "Content-Type": "application/json" },
+        body: JSON.stringify({
+          action: "reverse",
+          reason: reason || decision || "审核中心关闭匹配异常",
+          expected_revision: row.dataset.revision ? Number(row.dataset.revision) : null,
+          request_key: `audit-match-${row.dataset.eventId}-${Date.now()}`,
+        }),
+      }).catch(() => null);
+      if (response?.status === 401) {
+        window.location.href = "index.html";
+        return;
+      }
+      const result = await response?.json().catch(() => ({}));
+      if (!response || !response.ok) {
+        showToast("匹配异常处置失败", result?.message || "请稍后重试", "danger");
+        return;
+      }
+      storedStatus = approved ? "已确认" : "已退回";
    } else {
-      storedStatus = approved
-        ? (row.dataset.recordKind === "account" ? "已启用" : "已确认")
-        : (returned ? "已退回" : "异常待处理");
-      updateStoredReview(row.dataset.recordKind, row.dataset.recordId, storedStatus, decision, reason, new Date().toLocaleString("zh-CN", { hour12: false }));
-    }
-    const status = recordStatus(storedStatus);
-    const statusCell = row.children[5];
-    statusCell.innerHTML = `<span class="pill ${pillClass(status.className)}">${status.label}</span>`;
-    row.dataset.resolved = "true";
-    if (reviewedAccount) row.dataset.accountStatus = reviewedAccount.status;
-    const actionCell = row.children[6];
-    if (reviewedAccount && reviewedAccount.status === "active") {
-      actionCell.innerHTML = '<button type="button" class="btn btn-sm btn-danger" data-audit-action="disable">停用</button>';
-    } else {
-      actionCell.innerHTML = `<span class="meta">${approved ? "已通过" : "已驳回"} · 系统管理员</span>`;
+      showToast("审核结果提交失败", "未知待办类型", "danger");
+      return;
    }
+
+    // 处置后从列表移除并重拉三队列，保证页脚/过滤/标题与角标同步减一。
+    row.remove();
    updateAuditCounts();
-    showToast("审核结果已记录", approved ? "已通过的数据取得相应使用或核算资格" : "当前记录不参与自动核算", "success");
+    await refreshAuditCountsFromApi();
+    const unresolved = $$("#auditRows tr").filter((r) => r.dataset.resolved !== "true");
+    const high = unresolved.filter((r) => r.querySelector(".pill-danger")).length;
+    const medium = unresolved.filter((r) => r.querySelector(".pill-warn")).length;
+    const low = Math.max(0, unresolved.length - high - medium);
+    applyAuditCounts({ total: unresolved.length, high, medium, low }, { fromApi: true });
+    updatePendingAccountNotice();
+    filterAuditRows();
+    showToast(
+      "审核结果已记录",
+      approved ? "已通过的数据取得相应使用或核算资格" : "当前记录不参与自动核算",
+      "success",
+    );
  }

  $("#auditRows")?.addEventListener("click", (event) => {
@@ -1418,7 +1510,12 @@ function initAdmin() {
  $("#approve-confirm")?.addEventListener("click", () => {
    if (!state.auditRow) return;
    closeModal("modal-approve");
-    state.auditDecision = state.auditRow.dataset.recordKind === "account" ? "复核通过并启用账户" : "确认并纳入计算";
+    const kind = state.auditRow.dataset.recordKind;
+    state.auditDecision = kind === "account"
+      ? "复核通过并启用账户"
+      : kind === "match"
+        ? "关闭异常"
+        : "确认并纳入计算";
    state.auditReason = state.auditDecision;
    submitAuditResult(state.auditRow);
  });
@@ -1428,7 +1525,12 @@ function initAdmin() {
    const reason = $("#reject-reason").value.trim();
    if (reason.length < 5) { $("#reject-hint").style.display = ""; return; }
    closeModal("modal-reject");
-    state.auditDecision = state.auditRow.dataset.recordKind === "account" ? "退回公司修改" : "退回公司补充材料";
+    const kind = state.auditRow.dataset.recordKind;
+    state.auditDecision = kind === "account"
+      ? "退回公司修改"
+      : kind === "match"
+        ? "退回重匹配"
+        : "退回公司补充材料";
    state.auditReason = reason;
    submitAuditResult(state.auditRow);
  });
@@ -957,6 +957,6 @@
      </div>
    </div>
    <div class="toast-region" id="toastRegion" aria-live="polite"></div>
-    <script src="app.js?v=5"></script>
+    <script src="app.js?v=6"></script>
  </body>
 </html>
@@ -213,6 +213,53 @@ 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; }
+
+.dash-master-split {
+  gap: 0;
+  height: 492px;
+}
+.dash-master-pane {
+  display: flex;
+  flex-direction: column;
+  min-width: 0;
+  min-height: 0;
+}
+.dash-master-pane--list {
+  border-right: 1px solid var(--border);
+}
+.dash-master-head {
+  padding: 10px 14px 8px;
+  margin-bottom: 0;
+  gap: 8px;
+}
+.dash-master-scroll {
+  border: 0;
+  border-radius: 0;
+  flex: 1;
+  min-height: 0;
+  overflow: auto;
+}
+.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 tbody tr.is-selected {
+  background: var(--accent-soft);
+}
+.ds-table tbody tr.is-selected:hover {
+  background: var(--accent-soft);
+}
+.dash-company-name {
+  white-space: nowrap;
+  max-width: 280px;
+  overflow: hidden;
+  text-overflow: ellipsis;
+}
 .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; }
@@ -223,7 +270,10 @@ 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 { height: auto; max-height: none; }
+  .dash-master-pane--list { border-right: 0; border-bottom: 1px solid var(--border); }
+  .dash-master-pane { max-height: 420px; }
 }
@media (max-width: 860px) {
  .shell { grid-template-columns: 1fr; }