HEL-162: 修复宽屏主从列表无法内部滚动

为 .dash-master-split 增加 grid-template-rows: minmax(0,1fr)，使 max-height 真正约束行高，左侧 7 家公司可滚可选；顺手删除无调用的 statusPill。

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

.gitignore

@@ -19,3 +19,10 @@ nul
 .agent_context/
 .kimi/
 
+vendor_pkgs/
+node_modules/
+package-lock.json
+
+# local vendor for agent test env (not shipped)
+.vendor/
+vendor_wheels/

docs/decisions/005-canonical-transfer-matching.md

@@ -0,0 +1,63 @@
+# 005 规范转账事件与双边归并技术决策
+
+对应 Issue：B-43/B-83/B-114（`docs/issues/006-p1-canonical-transfer-matching.md`）。
+
+## 分层模型
+
+- 银行源行是不可变观察；匹配层从不修改 `source_rows`。
+- 新增“不可变决定日志 + 可重建当前投影”的规范事件层：
+  - `transfer_match_decisions` 等证据表只增不改（UPDATE/DELETE 被触发器拒绝）。
+  - `current_transfer_decisions` 与 `transfer_observation_claims` 是可更新、可重建的
+    当前投影，`source_row_id` 主键保证一条观察不可能同时属于两个当前事件。
+- B-44 余额计算只读 `eligible_intercompany_events` 视图，只含
+  `active + current + classification='intercompany'`，且单边事件必须
+  `locked = 1`（管理员按证据确认）才可计算；paired 事件不受锁定状态限制；
+  单边内部、待审、同公司调拨、外部事件全部排除。
+
+## 已确认业务口径（B-114）
+
+1. 单边流水即使双方公司都能由批准账号唯一确认，也先进入未决金额，不进入 B-44
+   已确认往来余额；只有完成双边归并（`intercompany` + `paired`）或管理员按证据确认
+   （`intercompany` + locked 单边）后才可计算。
+2. 跨日事件经济日期取付款方 outgoing 银行入账时间，与导入顺序无关。
+3. 自动窗口 v1：非空参考号相同且账号镜像 <= 3 自然日（M1）；无参考号精确账号镜像
+   <= 1 自然日（M2）；别名/个人映射镜像 <= 1 自然日且参考号或摘要相等（M3）。
+   超窗或同层多候选全部进入人工审核，禁止按行号、导入顺序或名字破平局。
+4. 个人过账映射绑定具体账号、生效区间、允许方向和代表公司，必须管理员批准；
+   姓名只作辅助证据，不能单独定案。
+
+## 参与方解析
+
+- 本方：源行 `own_account` 精确命中生效期内已批准账户（`own_exact`）；缺失时才用
+  上传时持久化的批准上传账户（`upload_account`），且必须与批次公司一致。冲突进入
+  审核，不以 `company_id` 或户名反推。
+- 对方：严格按账号层解析——精确账号 -> 已审核账号别名 -> 已批准且在窗口内、方向
+  允许的个人过账映射；每层唯一最佳结果才继续。户名/户名别名只用于一致性/冲突证据，
+  冲突降级到审核。
+- 方向：`expense > 0 且 income = 0` 为 outgoing；`income > 0 且 expense = 0` 为
+  incoming；双正/双零/负数/缺币种进入 `unresolved`。金额用 `Decimal` 精确相等，
+  不设手续费容差。
+
+## 匹配与状态机
+
+- 候选硬门槛：双方工作表 confirmed、方向相反、金额与币种相等、公司端点互为反向。
+- M1/M2/M3 唯一候选自动 paired；R1（端点可确认但镜像/参考号证据不足）与 R2（同层
+  多候选）进入 `needs_review`；待审行不能被其他自动匹配抢占。
+- 状态：`unresolved -> internal_single -> matched`、`needs_review -> matched |
+  same_company_transfer | external`；单边确认两端同公司立即为同公司调拨。
+- 幂等：rule_version + 当前观察集合 + 证据未变时零写入；locked 人工决定自动重跑
+  跳过；纠错只能通过 `reverse`（`mode='reversal'` 新记录）+ 原因，之后允许重跑。
+
+## 事务、并发与回滚
+
+- “确认工作表 + 为新增确认行建立/更新事件 + audit”在同一个服务事务，任一失败整体
+  回滚，不存在 confirmed 但未匹配的半成品。
+- 独立重跑使用 `BEGIN IMMEDIATE`，按 `source_row_id` 升序写，SQLite 30 秒 busy
+  timeout 保留；投影可从只增日志重建（`rebuild_current_projection`）。
+- migration down 只用于测试/上线前回退；生产产生决定后默认保留 migration 5 与审计
+  数据，不执行破坏性 down。
+
+## Decimal
+
+金额全程以规范十进制字符串存储和比较，任何路径都不转 `float`；`100.0` 与 `100.00`
+视为相等，`100.00` 与 `100.01` 不匹配。

docs/decisions/006-intercompany-positions.md

@@ -0,0 +1,87 @@
+# 006: Intercompany positions, subject review and drill-down evidence (B-44)
+
+Status: accepted (2026-08-19)
+
+## Decision
+
+The intercompany ledger adds one canonical layer above B-43's eligible events:
+
+- **Append-only ledger events.** A canonical `ledger_event` carries an
+  append-only `ledger_event_revisions` chain. A B-43 eligible bank event first
+  becomes a `pending_subject` revision; an administrator confirms the subject
+  into a `confirmed` revision. Corrections are never in-place edits — a
+  reversal or adjustment is a *new* ledger event with its own effective date,
+  and the original event keeps its history so earlier cutoffs are not
+  rewritten.
+- **Manual records as immutable submitted facts.** Companies submit
+  `manual_records`; only an administrator-approved record becomes a confirmed
+  ledger event (`approve_new`) or joins one (`approve_link`). Returned,
+  exception and pending records never affect a balance and never leak to the
+  counterparty. Approved facts change only through `reverse` (a new opposite
+  event) — the original is never edited.
+- **One perspective, fixed mirror.** Subjects are stored from one participating
+  company's perspective (`receivable/payable/other_receivable/other_payable`);
+  the other side is the fixed mirror (应收<->应付, 其他应收<->其他应付), so the
+  two companies can never book conflicting subjects.
+- **Subjects are confirmed, never auto-posted.** Bank summary/purpose text only
+  feeds a deterministic *suggestion* dictionary (`subject-suggest-draft-v1`,
+  not group-approved). Without an approved trade dictionary every bank event
+  stays in subject review until an administrator confirms.
+- **Decimal-only aggregation.** All money is stored as TEXT decimal strings and
+  aggregated with Python `Decimal`. SQLite `SUM`, JavaScript `Number` and
+  Python `float` never touch financial math. Different currencies are
+  aggregated and displayed separately; nothing is converted to a group total.
+- **Conservation is asserted.** For every company pair and currency the two
+  perspectives must mirror exactly (`C_A == -C_B`); a violation raises a
+  calculation exception instead of rendering an unbalanced number.
+- **Unresolved is absolute gross.** Unresolved amounts are summed by absolute
+  value per currency (never netted), broken down by reason
+  (`subject_review`, `unmatched_single`, `manual_pending`), with count and
+  gross amount exposed on every balance response.
+- **B-45 boundary.** Until the B-45 opening balance exists, every response
+  returns `opening.status=unavailable`, `opening.amount=null` and
+  `result.kind=period_net_change`; the UI labels this "期间净变动", never
+  "期末余额".
+
+## Background
+
+B-43 produces `eligible_intercompany_events` as the only bank-event entry
+point. Before B-44 there was no canonical financial event, no statutory
+subject, no manual-record approval, and no server-side balance API. The
+revision-chain design is inherited from `transfer_match_decisions` in
+migration 5 and from the append-only audit posture of the rest of the system.
+
+## Consequences
+
+- **Positive:** balances are deterministic, conservable, auditable and
+  drillable from a group directory down to bank source rows; manual records
+  cannot double count; corrections never mutate evidence; company portals are
+  tenant-scoped on the server.
+- **Negative:** pending bank events and returned/exception manual records are
+  intentionally invisible to counterparties, which can surprise cashiers who
+  expect symmetric disclosure; subject confirmation is manual until a
+  group-approved dictionary exists.
+- **Operational:** migration 6 is forward-only for production once
+  approvals/revisions exist; pre-production it can be rolled back with
+  `--rollback-to 5`. Read aggregation runs against the rebuildable current
+  projection (no day snapshots yet); if B-45 monthly close needs them, immutable
+  monthly snapshots can be added behind the same API contract.
+
+## Files
+
+- `src/bank_importer/ledger_events.py` — event lifecycle, revision chain,
+  bank reconciliation, reversal/adjustment/reopen, projection rebuild.
+- `src/bank_importer/subjects.py` — subject constants/mirror, suggestion
+  dictionary, `confirm_subject`.
+- `src/bank_importer/manual_records.py` — submission, approval
+  (new/link), return/exception/reverse, candidate hints, idempotency.
+- `src/bank_importer/positions.py` — Decimal aggregation, directories, pairs,
+  events, evidence visibility, unresolved buckets, keyset pagination.
+- `server.py` — `/api/admin/intercompany/*` and `/api/company/intercompany/*`
+  plus `/api/admin/subject-reviews` and `/api/admin/manual-records`.
+- `db.py` migration 6 — `manual_records`, `manual_record_decisions`,
+  `ledger_events`, `ledger_event_revisions`, current-pointer projections,
+  source claim tables, `ledger_subject_suggestions`, `eligible_position_events`.
+- Tests: `test_ledger_events.py`, `test_manual_records.py`,
+  `test_positions.py`, `test_positions_api.py`, extended
+  `test_persistence.py`.

src/bank_importer/dashboard.py

@@ -0,0 +1,356 @@
+"""Admin dashboard aggregates over existing B-43 eligible events and review queues.
+
+No fabricated demo amounts. Opening balances are unavailable until B-45; peer
+group ``opening`` is always null and ``ending`` equals period net change.
+Period closing status is unknown without the monthly-close module — returned
+as null so the UI shows an em dash rather than a guessed label.
+"""
+
+from __future__ import annotations
+
+from datetime import datetime, timedelta, timezone
+from decimal import Decimal, ROUND_HALF_UP
+import sqlite3
+
+
+WAN = Decimal("10000")
+ZERO = Decimal("0")
+TWOPLACES = Decimal("0.01")
+
+
+def today_shanghai() -> str:
+    return datetime.now(timezone(timedelta(hours=8))).date().isoformat()
+
+
+def _q2(value: Decimal) -> str:
+    return str(value.quantize(TWOPLACES, rounding=ROUND_HALF_UP))
+
+
+def _to_wan(amount: Decimal) -> str:
+    return _q2(amount / WAN)
+
+
+def _parse_day(iso_ts: str | None) -> str | None:
+    if not iso_ts:
+        return None
+    text = str(iso_ts)
+    return text[:10] if len(text) >= 10 else None
+
+
+def audit_counts(connection: sqlite3.Connection) -> dict[str, int]:
+    """Derive pending review counts from real queues only.
+
+    Priority mapping (aligned with current admin audit UI semantics):
+    - high: unresolved / needs_review match exceptions
+    - 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(
+        """
+        SELECT COUNT(*) AS n
+        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
+        WHERE e.lifecycle = 'active'
+          AND d.classification IN ('unresolved', 'needs_review')
+        """
+    ).fetchone()["n"]
+    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),
+        "high": int(high),
+        "medium": int(medium),
+        "low": int(low),
+    }
+
+
+def _load_eligible(
+    connection: sqlite3.Connection, *, from_date: str, cutoff: 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_name, cpayee.name AS payee_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 date(e.effective_at) >= date(?)
+          AND date(e.effective_at) <= date(?)
+        ORDER BY e.effective_at, e.event_id
+        """,
+        (from_date, cutoff),
+    ).fetchall()
+
+
+def _company_rows(connection: sqlite3.Connection) -> list[sqlite3.Row]:
+    return connection.execute(
+        """
+        SELECT id, name FROM companies
+        WHERE status != 'disabled'
+        ORDER BY id
+        """
+    ).fetchall()
+
+
+def company_summaries(
+    connection: sqlite3.Connection, *, from_date: str, cutoff: str
+) -> tuple[list[dict[str, object]], dict[str, object]]:
+    companies = _company_rows(connection)
+    events = _load_eligible(connection, from_date=from_date, cutoff=cutoff)
+
+    debit_total = ZERO
+    credit_total = ZERO
+    by_id: dict[int, dict[str, object]] = {}
+    for company in companies:
+        by_id[int(company["id"])] = {
+            "id": int(company["id"]),
+            "name": company["name"],
+            "detail_count": 0,
+            "debit": ZERO,
+            "credit": ZERO,
+            "period_status": None,
+            "period_status_label": "—",
+        }
+
+    for event in events:
+        amount = Decimal(str(event["amount"]))
+        debit_total += amount
+        credit_total += amount
+        payer_id = int(event["payer_company_id"])
+        payee_id = int(event["payee_company_id"])
+        if payer_id in by_id:
+            row = by_id[payer_id]
+            row["detail_count"] = int(row["detail_count"]) + 1
+            row["debit"] = Decimal(row["debit"]) + amount
+        if payee_id in by_id:
+            row = by_id[payee_id]
+            row["detail_count"] = int(row["detail_count"]) + 1
+            row["credit"] = Decimal(row["credit"]) + amount
+
+    items: list[dict[str, object]] = []
+    for company in companies:
+        row = by_id[int(company["id"])]
+        debit = Decimal(row["debit"])
+        credit = Decimal(row["credit"])
+        # Payee inflow − payer outflow = signed net from this company's view.
+        net = credit - debit
+        items.append(
+            {
+                "id": row["id"],
+                "name": row["name"],
+                "detail_count": row["detail_count"],
+                "debit_wan": _to_wan(debit),
+                "credit_wan": _to_wan(credit),
+                "net_wan": _to_wan(net),
+                "period_status": row["period_status"],
+                "period_status_label": row["period_status_label"],
+            }
+        )
+
+    totals = {
+        "company_count": len(items),
+        "detail_count": len(events),
+        "debit_wan": _to_wan(debit_total),
+        "credit_wan": _to_wan(credit_total),
+        "net_wan": _to_wan(debit_total - credit_total),
+    }
+    return items, totals
+
+
+def company_peer_groups(
+    connection: sqlite3.Connection,
+    company_id: int,
+    *,
+    from_date: str,
+    cutoff: str,
+) -> dict[str, object]:
+    company = connection.execute(
+        "SELECT id, name FROM companies WHERE id = ?", (company_id,)
+    ).fetchone()
+    if company is None:
+        raise KeyError(company_id)
+
+    events = connection.execute(
+        """
+        SELECT e.event_id, e.effective_at, e.amount, e.currency,
+               e.payer_company_id, e.payee_company_id,
+               cpayer.name AS payer_name, cpayee.name AS payee_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 date(e.effective_at) >= date(?)
+          AND date(e.effective_at) <= date(?)
+        ORDER BY e.effective_at, e.event_id
+        """,
+        (company_id, company_id, from_date, cutoff),
+    ).fetchall()
+
+    groups: dict[int, dict[str, object]] = {}
+    for event in events:
+        amount = Decimal(str(event["amount"]))
+        payer_id = int(event["payer_company_id"])
+        payee_id = int(event["payee_company_id"])
+        if payer_id == company_id:
+            peer_id = payee_id
+            peer_name = event["payee_name"]
+            direction = "debit"
+            summary = f"付往 {peer_name}"
+        else:
+            peer_id = payer_id
+            peer_name = event["payer_name"]
+            direction = "credit"
+            summary = f"收自 {peer_name}"
+
+        bucket = groups.get(peer_id)
+        if bucket is None:
+            bucket = {
+                "peer_id": peer_id,
+                "peer_name": peer_name,
+                "count": 0,
+                "opening": None,
+                "opening_status": "unavailable",
+                "debit": ZERO,
+                "credit": ZERO,
+                "lines": [],
+            }
+            groups[peer_id] = bucket
+
+        bucket["count"] = int(bucket["count"]) + 1
+        if direction == "debit":
+            bucket["debit"] = Decimal(bucket["debit"]) + amount
+        else:
+            bucket["credit"] = Decimal(bucket["credit"]) + amount
+
+        day = _parse_day(event["effective_at"]) or ""
+        bucket["lines"].append(
+            {
+                "event_id": int(event["event_id"]),
+                "date": day,
+                "direction": direction,
+                "summary": summary,
+                "amount_wan": _to_wan(amount),
+                "currency": event["currency"] or "CNY",
+            }
+        )
+
+    result_groups: list[dict[str, object]] = []
+    for peer_id in sorted(groups.keys(), key=lambda i: groups[i]["peer_name"]):
+        bucket = groups[peer_id]
+        debit = Decimal(bucket["debit"])
+        credit = Decimal(bucket["credit"])
+        ending = credit - debit
+        result_groups.append(
+            {
+                "peer_id": bucket["peer_id"],
+                "peer_name": bucket["peer_name"],
+                "count": bucket["count"],
+                "opening": None,
+                "opening_status": "unavailable",
+                "debit_wan": _to_wan(debit),
+                "credit_wan": _to_wan(credit),
+                "ending_wan": _to_wan(ending),
+                "result_kind": "period_net_change",
+                "lines": bucket["lines"],
+            }
+        )
+
+    return {
+        "company_id": int(company["id"]),
+        "company_name": company["name"],
+        "from_date": from_date,
+        "cutoff": cutoff,
+        "groups": result_groups,
+    }
+
+
+def weekly_flow(
+    connection: sqlite3.Connection, *, cutoff: str, days: int = 7
+) -> dict[str, object]:
+    end = datetime.strptime(cutoff, "%Y-%m-%d").date()
+    start = end - timedelta(days=days - 1)
+    labels: list[str] = []
+    inflow = [ZERO] * days
+    outflow = [ZERO] * days
+    index: dict[str, int] = {}
+    for offset in range(days):
+        day = start + timedelta(days=offset)
+        key = day.isoformat()
+        index[key] = offset
+        labels.append(f"{day.month:02d}-{day.day:02d}")
+
+    rows = connection.execute(
+        """
+        SELECT date(e.effective_at) AS day, e.amount
+        FROM eligible_intercompany_events e
+        WHERE date(e.effective_at) >= date(?)
+          AND date(e.effective_at) <= date(?)
+        """,
+        (start.isoformat(), cutoff),
+    ).fetchall()
+    for row in rows:
+        day = row["day"]
+        if day not in index:
+            continue
+        amount = Decimal(str(row["amount"]))
+        # Group-level flow: every eligible transfer is both an outflow (payer)
+        # and an inflow (payee); plot both series with the same absolute amount.
+        inflow[index[day]] += amount
+        outflow[index[day]] += amount
+
+    return {
+        "labels": labels,
+        "inflow_wan": [_to_wan(v) for v in inflow],
+        "outflow_wan": [_to_wan(v) for v in outflow],
+    }
+
+
+def build_dashboard(
+    connection: sqlite3.Connection,
+    *,
+    from_date: str = "2026-01-01",
+    cutoff: str | None = None,
+) -> dict[str, object]:
+    cutoff_date = cutoff or today_shanghai()
+    try:
+        datetime.strptime(from_date, "%Y-%m-%d")
+        datetime.strptime(cutoff_date, "%Y-%m-%d")
+    except ValueError as exc:
+        raise ValueError("日期必须是 YYYY-MM-DD") from exc
+    if from_date > cutoff_date:
+        raise ValueError("from 不能晚于 cutoff")
+
+    period = datetime.strptime(cutoff_date, "%Y-%m-%d")
+    # Display month for the status column header: use the calendar month of cutoff.
+    period_month = period.month
+    companies, totals = company_summaries(
+        connection, from_date=from_date, cutoff=cutoff_date
+    )
+    return {
+        "from_date": from_date,
+        "cutoff": cutoff_date,
+        "period_month": period_month,
+        "period_label": f"{period.year}-{period.month:02d}",
+        "audit": audit_counts(connection),
+        "totals": totals,
+        "companies": companies,
+        "weekly_flow": weekly_flow(connection, cutoff=cutoff_date),
+        "opening_status": "unavailable",
+    }

src/bank_importer/db.py

@@ -354,6 +354,498 @@ MIGRATIONS: tuple[Migration, ...] = (
         DROP TABLE IF EXISTS sheet_reviews;
         """,
     ),
+    Migration(
+        version=5,
+        name="0005_canonical_transfer_matching",
+        # Canonical transfer event layer (B-43). Immutable source rows stay
+        # untouched; every matching decision, its participant/observation
+        # bindings and its candidate evidence are append-only history, and the
+        # current decision + row claims are a rebuildable projection that the
+        # B-44 balance layer reads through the eligible view.
+        up="""
+        ALTER TABLE import_batches ADD COLUMN upload_bank_account_id INTEGER REFERENCES bank_accounts (id);
+
+        CREATE TABLE master_data_changes_new (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            entity_type TEXT NOT NULL
+                CHECK (entity_type IN ('company', 'user', 'bank_account', 'account_alias', 'personal_transit_mapping')),
+            entity_id INTEGER NOT NULL,
+            action TEXT NOT NULL,
+            before_json TEXT,
+            after_json TEXT,
+            reason TEXT,
+            actor_user_id INTEGER REFERENCES users (id),
+            actor_username TEXT,
+            created_at TEXT NOT NULL
+        );
+        INSERT INTO master_data_changes_new SELECT * FROM master_data_changes;
+        DROP TABLE master_data_changes;
+        ALTER TABLE master_data_changes_new RENAME TO master_data_changes;
+
+        CREATE TABLE personal_transit_mappings (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            account_number TEXT NOT NULL UNIQUE,
+            account_name TEXT,
+            represented_company_id INTEGER NOT NULL REFERENCES companies (id),
+            allowed_direction TEXT NOT NULL
+                CHECK (allowed_direction IN ('outgoing', 'incoming', 'both')),
+            status TEXT NOT NULL DEFAULT 'pending'
+                CHECK (status IN ('pending', 'active', 'returned', 'disabled')),
+            effective_from TEXT,
+            effective_to TEXT,
+            submitted_by INTEGER REFERENCES users (id),
+            reviewed_by INTEGER REFERENCES users (id),
+            reviewed_at TEXT,
+            review_reason TEXT,
+            created_at TEXT NOT NULL,
+            updated_at TEXT NOT NULL
+        );
+
+        CREATE TABLE canonical_transfer_events (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            lifecycle TEXT NOT NULL DEFAULT 'active'
+                CHECK (lifecycle IN ('active', 'superseded')),
+            created_at TEXT NOT NULL
+        );
+
+        CREATE TABLE transfer_match_decisions (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            event_id INTEGER NOT NULL REFERENCES canonical_transfer_events (id),
+            revision INTEGER NOT NULL,
+            classification TEXT NOT NULL CHECK (classification IN (
+                'unresolved', 'needs_review', 'internal_single',
+                'intercompany', 'same_company', 'external'
+            )),
+            pairing TEXT NOT NULL
+                CHECK (pairing IN ('single', 'paired', 'not_applicable')),
+            amount TEXT,
+            currency TEXT,
+            effective_at TEXT,
+            mode TEXT NOT NULL CHECK (mode IN ('auto', 'manual', 'reversal')),
+            rule_version TEXT,
+            locked INTEGER NOT NULL DEFAULT 0 CHECK (locked IN (0, 1)),
+            reason TEXT,
+            idempotency_key TEXT,
+            actor_user_id INTEGER REFERENCES users (id),
+            actor_username TEXT,
+            supersedes_decision_id INTEGER REFERENCES transfer_match_decisions (id),
+            created_at TEXT NOT NULL,
+            UNIQUE (event_id, revision)
+        );
+
+        CREATE TABLE transfer_decision_observations (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            decision_id INTEGER NOT NULL REFERENCES transfer_match_decisions (id),
+            source_row_id INTEGER NOT NULL REFERENCES source_rows (id),
+            role TEXT NOT NULL CHECK (role IN ('outgoing', 'incoming')),
+            created_at TEXT NOT NULL,
+            UNIQUE (decision_id, source_row_id)
+        );
+
+        CREATE TABLE transfer_decision_participants (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            decision_id INTEGER NOT NULL REFERENCES transfer_match_decisions (id),
+            role TEXT NOT NULL CHECK (role IN ('payer', 'payee')),
+            company_id INTEGER REFERENCES companies (id),
+            bank_account_id INTEGER REFERENCES bank_accounts (id),
+            resolve_method TEXT NOT NULL CHECK (resolve_method IN (
+                'own_exact', 'upload_account', 'counterparty_exact',
+                'account_alias', 'personal_mapping', 'manual'
+            )),
+            alias_id INTEGER REFERENCES account_aliases (id),
+            mapping_id INTEGER REFERENCES personal_transit_mappings (id),
+            evidence TEXT,
+            created_at TEXT NOT NULL,
+            UNIQUE (decision_id, role)
+        );
+
+        CREATE TABLE transfer_match_candidates (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            decision_id INTEGER NOT NULL REFERENCES transfer_match_decisions (id),
+            source_row_id INTEGER NOT NULL REFERENCES source_rows (id),
+            rule_tier TEXT NOT NULL,
+            date_diff_days INTEGER,
+            account_mirror INTEGER NOT NULL DEFAULT 0,
+            reference_match TEXT,
+            summary_match INTEGER NOT NULL DEFAULT 0,
+            accepted INTEGER,
+            reason TEXT,
+            rule_version TEXT,
+            created_at TEXT NOT NULL
+        );
+
+        CREATE TABLE current_transfer_decisions (
+            event_id INTEGER PRIMARY KEY REFERENCES canonical_transfer_events (id),
+            decision_id INTEGER NOT NULL UNIQUE REFERENCES transfer_match_decisions (id)
+        );
+
+        CREATE TABLE transfer_observation_claims (
+            source_row_id INTEGER PRIMARY KEY REFERENCES source_rows (id),
+            event_id INTEGER NOT NULL REFERENCES canonical_transfer_events (id),
+            decision_id INTEGER NOT NULL REFERENCES transfer_match_decisions (id)
+        );
+
+        CREATE INDEX idx_obs_decision ON transfer_decision_observations (decision_id);
+        CREATE INDEX idx_participants_decision ON transfer_decision_participants (decision_id);
+        CREATE INDEX idx_candidates_decision ON transfer_match_candidates (decision_id);
+        CREATE INDEX idx_claims_event ON transfer_observation_claims (event_id);
+
+        CREATE VIEW eligible_intercompany_events AS
+        SELECT e.id AS event_id, d.id AS decision_id, d.revision AS revision,
+               d.effective_at AS effective_at, d.amount AS amount, d.currency AS currency,
+               payer.company_id AS payer_company_id,
+               payer.bank_account_id AS payer_account_id,
+               payee.company_id AS payee_company_id,
+               payee.bank_account_id AS payee_account_id,
+               d.pairing AS pairing, d.rule_version AS rule_version,
+               (SELECT COUNT(*) FROM transfer_decision_observations o
+                WHERE o.decision_id = d.id) AS evidence_count
+        FROM current_transfer_decisions c
+        JOIN canonical_transfer_events e ON e.id = c.event_id
+        JOIN transfer_match_decisions d ON d.id = c.decision_id
+        JOIN transfer_decision_participants payer
+             ON payer.decision_id = d.id AND payer.role = 'payer'
+        JOIN transfer_decision_participants payee
+             ON payee.decision_id = d.id AND payee.role = 'payee'
+        WHERE e.lifecycle = 'active' AND d.classification = 'intercompany'
+          AND (d.pairing = 'paired' OR d.locked = 1);
+
+        CREATE TRIGGER canonical_transfer_events_no_delete BEFORE DELETE ON canonical_transfer_events
+        BEGIN SELECT RAISE (ABORT, 'canonical_transfer_events rows are immutable'); END;
+        CREATE TRIGGER canonical_transfer_events_no_update BEFORE UPDATE ON canonical_transfer_events
+        BEGIN
+            SELECT RAISE (ABORT, 'canonical_transfer_events only allow lifecycle changes')
+            WHERE OLD.lifecycle = NEW.lifecycle
+               OR OLD.id IS NOT NEW.id
+               OR OLD.created_at IS NOT NEW.created_at;
+        END;
+
+        CREATE TRIGGER transfer_match_decisions_no_update BEFORE UPDATE ON transfer_match_decisions
+        BEGIN SELECT RAISE (ABORT, 'transfer_match_decisions rows are immutable'); END;
+        CREATE TRIGGER transfer_match_decisions_no_delete BEFORE DELETE ON transfer_match_decisions
+        BEGIN SELECT RAISE (ABORT, 'transfer_match_decisions rows are immutable'); END;
+
+        CREATE TRIGGER transfer_decision_observations_no_update BEFORE UPDATE ON transfer_decision_observations
+        BEGIN SELECT RAISE (ABORT, 'transfer_decision_observations rows are immutable'); END;
+        CREATE TRIGGER transfer_decision_observations_no_delete BEFORE DELETE ON transfer_decision_observations
+        BEGIN SELECT RAISE (ABORT, 'transfer_decision_observations rows are immutable'); END;
+
+        CREATE TRIGGER transfer_decision_participants_no_update BEFORE UPDATE ON transfer_decision_participants
+        BEGIN SELECT RAISE (ABORT, 'transfer_decision_participants rows are immutable'); END;
+        CREATE TRIGGER transfer_decision_participants_no_delete BEFORE DELETE ON transfer_decision_participants
+        BEGIN SELECT RAISE (ABORT, 'transfer_decision_participants rows are immutable'); END;
+
+        CREATE TRIGGER transfer_match_candidates_no_update BEFORE UPDATE ON transfer_match_candidates
+        BEGIN SELECT RAISE (ABORT, 'transfer_match_candidates rows are immutable'); END;
+        CREATE TRIGGER transfer_match_candidates_no_delete BEFORE DELETE ON transfer_match_candidates
+        BEGIN SELECT RAISE (ABORT, 'transfer_match_candidates rows are immutable'); END;
+        """,
+        down="""
+        DROP VIEW IF EXISTS eligible_intercompany_events;
+        DROP TABLE IF EXISTS transfer_observation_claims;
+        DROP TABLE IF EXISTS current_transfer_decisions;
+        DROP TABLE IF EXISTS transfer_match_candidates;
+        DROP TABLE IF EXISTS transfer_decision_participants;
+        DROP TABLE IF EXISTS transfer_decision_observations;
+        DROP TABLE IF EXISTS transfer_match_decisions;
+        DROP TABLE IF EXISTS canonical_transfer_events;
+        DROP TABLE IF EXISTS personal_transit_mappings;
+        CREATE TABLE master_data_changes_new (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            entity_type TEXT NOT NULL
+                CHECK (entity_type IN ('company', 'user', 'bank_account', 'account_alias')),
+            entity_id INTEGER NOT NULL,
+            action TEXT NOT NULL,
+            before_json TEXT,
+            after_json TEXT,
+            reason TEXT,
+            actor_user_id INTEGER REFERENCES users (id),
+            actor_username TEXT,
+            created_at TEXT NOT NULL
+        );
+        INSERT INTO master_data_changes_new SELECT * FROM master_data_changes;
+        DROP TABLE master_data_changes;
+        ALTER TABLE master_data_changes_new RENAME TO master_data_changes;
+        ALTER TABLE import_batches DROP COLUMN upload_bank_account_id;
+        """,
+    ),
+    Migration(
+        version=6,
+        name="0006_intercompany_ledger_events",
+        # B-44 canonical intercompany ledger layer. Manual records and the
+        # ledger event revision chain are append-only facts; current pointers
+        # (current revision per ledger event / manual decision, source claims)
+        # are rebuildable projections. Bank events enter only through
+        # ``eligible_intercompany_events``; nothing here rewrites bank rows.
+        up="""
+        CREATE TABLE manual_records (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            company_id INTEGER NOT NULL REFERENCES companies (id),
+            counterparty_company_id INTEGER NOT NULL REFERENCES companies (id),
+            occurred_at TEXT NOT NULL,
+            direction TEXT NOT NULL CHECK (direction IN ('outgoing', 'incoming')),
+            amount TEXT NOT NULL,
+            amount_scale INTEGER NOT NULL,
+            currency TEXT NOT NULL,
+            funding_source TEXT NOT NULL CHECK (funding_source IN (
+                'approved_bank_account', 'personal_transit', 'other'
+            )),
+            bank_account_id INTEGER REFERENCES bank_accounts (id),
+            personal_transit_mapping_id INTEGER REFERENCES personal_transit_mappings (id),
+            related_source_row_id INTEGER REFERENCES source_rows (id),
+            requested_subject TEXT NOT NULL CHECK (requested_subject IN (
+                'receivable', 'payable', 'other_receivable', 'other_payable'
+            )),
+            summary TEXT,
+            reason TEXT,
+            evidence_json TEXT,
+            request_key TEXT NOT NULL,
+            supersedes_record_id INTEGER REFERENCES manual_records (id),
+            submitted_by INTEGER REFERENCES users (id),
+            created_at TEXT NOT NULL,
+            UNIQUE (company_id, request_key),
+            CHECK (counterparty_company_id != company_id)
+        );
+
+        CREATE TABLE manual_record_decisions (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            record_id INTEGER NOT NULL REFERENCES manual_records (id),
+            revision INTEGER NOT NULL,
+            state TEXT NOT NULL CHECK (state IN (
+                'pending', 'approved', 'returned', 'exception', 'reversed'
+            )),
+            action TEXT NOT NULL,
+            reason TEXT,
+            actor_user_id INTEGER REFERENCES users (id),
+            actor_username TEXT,
+            idempotency_key TEXT,
+            supersedes_decision_id INTEGER REFERENCES manual_record_decisions (id),
+            created_at TEXT NOT NULL,
+            UNIQUE (record_id, revision)
+        );
+
+        CREATE TABLE current_manual_record_decisions (
+            record_id INTEGER PRIMARY KEY REFERENCES manual_records (id),
+            decision_id INTEGER NOT NULL UNIQUE REFERENCES manual_record_decisions (id)
+        );
+
+        CREATE TABLE ledger_events (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            lifecycle TEXT NOT NULL DEFAULT 'active'
+                CHECK (lifecycle IN ('active', 'superseded')),
+            created_at TEXT NOT NULL
+        );
+
+        CREATE TABLE ledger_event_revisions (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            ledger_event_id INTEGER NOT NULL REFERENCES ledger_events (id),
+            revision INTEGER NOT NULL,
+            state TEXT NOT NULL CHECK (state IN ('pending_subject', 'confirmed')),
+            effective_at TEXT NOT NULL,
+            amount TEXT NOT NULL,
+            amount_scale INTEGER NOT NULL,
+            currency TEXT NOT NULL,
+            payer_company_id INTEGER NOT NULL REFERENCES companies (id),
+            payee_company_id INTEGER NOT NULL REFERENCES companies (id),
+            perspective_company_id INTEGER REFERENCES companies (id),
+            subject_code TEXT CHECK (subject_code IN (
+                'receivable', 'payable', 'other_receivable', 'other_payable'
+            )),
+            source_kind TEXT NOT NULL CHECK (source_kind IN ('bank', 'manual', 'adjustment')),
+            source_revision_token TEXT,
+            posting_kind TEXT NOT NULL CHECK (posting_kind IN (
+                'normal', 'reversal', 'adjustment'
+            )),
+            reverses_ledger_event_id INTEGER REFERENCES ledger_events (id),
+            adjusts_ledger_event_id INTEGER REFERENCES ledger_events (id),
+            rule_version TEXT,
+            evidence_json TEXT,
+            idempotency_key TEXT,
+            actor_user_id INTEGER REFERENCES users (id),
+            actor_username TEXT,
+            reason TEXT,
+            supersedes_revision_id INTEGER REFERENCES ledger_event_revisions (id),
+            created_at TEXT NOT NULL,
+            UNIQUE (ledger_event_id, revision),
+            CHECK (payer_company_id != payee_company_id),
+            CHECK (state = 'confirmed' OR subject_code IS NULL),
+            CHECK (state = 'confirmed' OR perspective_company_id IS NULL),
+            CHECK (
+                state != 'confirmed'
+                OR (perspective_company_id IS NOT NULL AND subject_code IS NOT NULL)
+            )
+        );
+
+        CREATE TABLE current_ledger_event_revisions (
+            ledger_event_id INTEGER PRIMARY KEY REFERENCES ledger_events (id),
+            revision_id INTEGER NOT NULL UNIQUE REFERENCES ledger_event_revisions (id)
+        );
+
+        CREATE TABLE ledger_event_bank_sources (
+            bank_event_id INTEGER PRIMARY KEY REFERENCES canonical_transfer_events (id),
+            ledger_event_id INTEGER NOT NULL REFERENCES ledger_events (id),
+            UNIQUE (ledger_event_id, bank_event_id)
+        );
+
+        CREATE TABLE ledger_event_manual_sources (
+            manual_record_id INTEGER PRIMARY KEY REFERENCES manual_records (id),
+            ledger_event_id INTEGER NOT NULL REFERENCES ledger_events (id),
+            UNIQUE (ledger_event_id, manual_record_id)
+        );
+
+        CREATE TABLE ledger_subject_suggestions (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            ledger_event_id INTEGER NOT NULL REFERENCES ledger_events (id),
+            source_revision_id INTEGER NOT NULL REFERENCES ledger_event_revisions (id),
+            suggested_perspective_company_id INTEGER NOT NULL REFERENCES companies (id),
+            suggested_subject_code TEXT NOT NULL CHECK (suggested_subject_code IN (
+                'receivable', 'payable', 'other_receivable', 'other_payable'
+            )),
+            rule_version TEXT,
+            evidence_json TEXT,
+            created_at TEXT NOT NULL
+        );
+
+        CREATE INDEX idx_ledger_revisions_event ON ledger_event_revisions (ledger_event_id, revision);
+        CREATE INDEX idx_ledger_revisions_effective ON ledger_event_revisions (effective_at);
+        CREATE INDEX idx_ledger_revisions_pair_currency
+            ON ledger_event_revisions (payer_company_id, payee_company_id, currency);
+        CREATE INDEX idx_ledger_revisions_state
+            ON ledger_event_revisions (state, effective_at);
+        CREATE INDEX idx_manual_records_company ON manual_records (company_id, occurred_at);
+        CREATE INDEX idx_manual_decisions_record ON manual_record_decisions (record_id, revision);
+        CREATE INDEX idx_manual_decisions_state ON manual_record_decisions (state);
+        CREATE INDEX idx_subject_suggestions_event ON ledger_subject_suggestions (ledger_event_id);
+
+        CREATE VIEW eligible_position_events AS
+        SELECT le.id AS ledger_event_id,
+               cur.revision_id AS ledger_revision_id,
+               r.effective_at AS effective_at,
+               r.amount AS amount, r.amount_scale AS amount_scale,
+               r.currency AS currency,
+               r.payer_company_id AS payer_company_id,
+               r.payee_company_id AS payee_company_id,
+               r.perspective_company_id AS perspective_company_id,
+               r.subject_code AS subject_code,
+               r.source_kind AS source_kind, r.posting_kind AS posting_kind,
+               r.reverses_ledger_event_id AS reverses_ledger_event_id,
+               r.adjusts_ledger_event_id AS adjusts_ledger_event_id,
+               COALESCE(
+                   (SELECT bs.bank_event_id FROM ledger_event_bank_sources bs
+                    WHERE bs.ledger_event_id = le.id LIMIT 1),
+                   (SELECT ms.manual_record_id FROM ledger_event_manual_sources ms
+                    WHERE ms.ledger_event_id = le.id LIMIT 1)
+               ) AS source_id,
+               ((SELECT COUNT(*) FROM ledger_event_bank_sources bs
+                 WHERE bs.ledger_event_id = le.id)
+              + (SELECT COUNT(*) FROM ledger_event_manual_sources ms
+                 WHERE ms.ledger_event_id = le.id)) AS evidence_count
+        FROM ledger_events le
+        JOIN current_ledger_event_revisions cur ON cur.ledger_event_id = le.id
+        JOIN ledger_event_revisions r ON r.id = cur.revision_id
+        WHERE le.lifecycle = 'active' AND r.state = 'confirmed';
+
+        CREATE TRIGGER ledger_events_no_delete BEFORE DELETE ON ledger_events
+        BEGIN SELECT RAISE (ABORT, 'ledger_events rows are immutable'); END;
+        CREATE TRIGGER ledger_events_no_update BEFORE UPDATE ON ledger_events
+        BEGIN
+            SELECT RAISE (ABORT, 'ledger_events only allow lifecycle changes')
+            WHERE OLD.lifecycle = NEW.lifecycle
+               OR OLD.id IS NOT NEW.id
+               OR OLD.created_at IS NOT NEW.created_at;
+        END;
+
+        CREATE TRIGGER ledger_event_revisions_no_update BEFORE UPDATE ON ledger_event_revisions
+        BEGIN SELECT RAISE (ABORT, 'ledger_event_revisions rows are immutable'); END;
+        CREATE TRIGGER ledger_event_revisions_no_delete BEFORE DELETE ON ledger_event_revisions
+        BEGIN SELECT RAISE (ABORT, 'ledger_event_revisions rows are immutable'); END;
+
+        CREATE TRIGGER ledger_subject_suggestions_no_update BEFORE UPDATE ON ledger_subject_suggestions
+        BEGIN SELECT RAISE (ABORT, 'ledger_subject_suggestions rows are immutable'); END;
+        CREATE TRIGGER ledger_subject_suggestions_no_delete BEFORE DELETE ON ledger_subject_suggestions
+        BEGIN SELECT RAISE (ABORT, 'ledger_subject_suggestions rows are immutable'); END;
+
+        CREATE TRIGGER manual_records_no_update BEFORE UPDATE ON manual_records
+        BEGIN SELECT RAISE (ABORT, 'manual_records rows are immutable'); END;
+        CREATE TRIGGER manual_records_no_delete BEFORE DELETE ON manual_records
+        BEGIN SELECT RAISE (ABORT, 'manual_records rows are immutable'); END;
+
+        CREATE TRIGGER manual_record_decisions_no_update BEFORE UPDATE ON manual_record_decisions
+        BEGIN SELECT RAISE (ABORT, 'manual_record_decisions rows are immutable'); END;
+        CREATE TRIGGER manual_record_decisions_no_delete BEFORE DELETE ON manual_record_decisions
+        BEGIN SELECT RAISE (ABORT, 'manual_record_decisions rows are immutable'); END;
+        """,
+        down="""
+        DROP VIEW IF EXISTS eligible_position_events;
+        DROP TRIGGER IF EXISTS manual_record_decisions_no_delete;
+        DROP TRIGGER IF EXISTS manual_record_decisions_no_update;
+        DROP TRIGGER IF EXISTS manual_records_no_delete;
+        DROP TRIGGER IF EXISTS manual_records_no_update;
+        DROP TRIGGER IF EXISTS ledger_subject_suggestions_no_delete;
+        DROP TRIGGER IF EXISTS ledger_subject_suggestions_no_update;
+        DROP TRIGGER IF EXISTS ledger_event_revisions_no_delete;
+        DROP TRIGGER IF EXISTS ledger_event_revisions_no_update;
+        DROP TRIGGER IF EXISTS ledger_events_no_update;
+        DROP TRIGGER IF EXISTS ledger_events_no_delete;
+        DROP TABLE IF EXISTS ledger_subject_suggestions;
+        DROP TABLE IF EXISTS ledger_event_manual_sources;
+        DROP TABLE IF EXISTS ledger_event_bank_sources;
+        DROP TABLE IF EXISTS current_ledger_event_revisions;
+        DROP TABLE IF EXISTS ledger_event_revisions;
+        DROP TABLE IF EXISTS ledger_events;
+        DROP TABLE IF EXISTS current_manual_record_decisions;
+        DROP TABLE IF EXISTS manual_record_decisions;
+        DROP TABLE IF EXISTS manual_records;
+        """,
+    ),
+    Migration(
+        version=7,
+        name="0007_system_settings_and_reminders",
+        # System settings (closing day, global start date, auto-reminder) are
+        # persisted as a key/value table with an append-only change history
+        # (operator + before/after) for the audit requirement. Reminders are a
+        # separate append-only table so reminder history survives re-sends.
+        up="""
+        CREATE TABLE system_settings (
+            key TEXT PRIMARY KEY,
+            value TEXT NOT NULL,
+            updated_by INTEGER REFERENCES users (id),
+            updated_at TEXT NOT NULL
+        );
+
+        CREATE TABLE system_setting_changes (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            key TEXT NOT NULL,
+            before_value TEXT,
+            after_value TEXT NOT NULL,
+            actor_user_id INTEGER REFERENCES users (id),
+            actor_username TEXT,
+            created_at TEXT NOT NULL
+        );
+
+        CREATE TABLE reminders (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            company_id INTEGER NOT NULL REFERENCES companies (id),
+            kind TEXT NOT NULL,
+            content TEXT NOT NULL,
+            deadline TEXT,
+            source TEXT NOT NULL CHECK (source IN ('system', 'manual')),
+            status TEXT NOT NULL DEFAULT 'unread'
+                CHECK (status IN ('unread', 'done')),
+            actor_user_id INTEGER REFERENCES users (id),
+            actor_username TEXT,
+            created_at TEXT NOT NULL
+        );
+
+        CREATE INDEX idx_reminders_company ON reminders (company_id);
+        """,
+        down="""
+        DROP INDEX IF EXISTS idx_reminders_company;
+        DROP TABLE IF EXISTS reminders;
+        DROP TABLE IF EXISTS system_setting_changes;
+        DROP TABLE IF EXISTS system_settings;
+        """,
+    ),
 )
 
 

src/bank_importer/importing.py

@@ -22,8 +22,11 @@ import os
 from pathlib import Path
 import shutil
 import sqlite3
+import tempfile
 
 from . import auth
+from . import ledger_events
+from . import matching
 from .db import utc_now
 from .models import SheetResult, StatementBatch
 from .parser import StatementParseError, analyze_workbook
@@ -52,6 +55,7 @@ def import_statement(
     original_filename: str,
     content: bytes,
     company_id: int | None = None,
+    upload_bank_account_id: int | None = None,
 ) -> ImportResult:
     sha256 = hashlib.sha256(content).hexdigest()
     existing_file = connection.execute(
@@ -64,7 +68,8 @@ def import_statement(
     stored_path = _store_immutable(Path(storage_dir), original_filename, content, sha256)
     try:
         source_file_id, batch_id = _create_batch_records(
-            connection, sha256, original_filename, len(content), stored_path, company_id
+            connection, sha256, original_filename, len(content), stored_path,
+            company_id, upload_bank_account_id,
         )
     except sqlite3.IntegrityError:
         # Lost a concurrent-insert race on the sha256 UNIQUE constraint: the
@@ -87,13 +92,16 @@ def import_statement_path(
     original_filename: str,
     upload_path: str | Path,
     company_id: int | None = None,
+    upload_bank_account_id: int | None = None,
 ) -> ImportResult:
     """Import from an already-downloaded upload file (streaming-friendly).
 
     ``upload_path`` names the temp file the multipart handler streamed to
     disk; it is hashed incrementally and either discarded (duplicate) or
     published into the content-addressed store. The upload file itself is
-    never modified.
+    never modified. The approved ``upload_bank_account_id`` used at upload time
+    is persisted on the batch so ownership can be resolved later even when the
+    source rows carry no own account.
     """
     source = Path(upload_path)
     sha256 = _file_sha256(source)
@@ -109,7 +117,8 @@ def import_statement_path(
     size = stored_path.stat().st_size
     try:
         source_file_id, batch_id = _create_batch_records(
-            connection, sha256, original_filename, size, stored_path, company_id
+            connection, sha256, original_filename, size, stored_path,
+            company_id, upload_bank_account_id,
         )
     except sqlite3.IntegrityError:
         # Lost a concurrent-insert race on the sha256 UNIQUE constraint: the
@@ -133,6 +142,7 @@ def _create_batch_records(
     size_bytes: int,
     stored_path: Path,
     company_id: int | None,
+    upload_bank_account_id: int | None,
 ) -> tuple[int, int]:
     now = utc_now()
     with connection:
@@ -146,10 +156,10 @@ def _create_batch_records(
         source_file_id = cursor.lastrowid
         cursor = connection.execute(
             """
-            INSERT INTO import_batches (source_file_id, status, company_id, created_at, updated_at)
-            VALUES (?, 'parsing', ?, ?, ?)
+            INSERT INTO import_batches (source_file_id, status, company_id, upload_bank_account_id, created_at, updated_at)
+            VALUES (?, 'parsing', ?, ?, ?, ?)
             """,
-            (source_file_id, company_id, now, now),
+            (source_file_id, company_id, upload_bank_account_id, now, now),
         )
         batch_id = cursor.lastrowid
     return source_file_id, batch_id
@@ -278,17 +288,24 @@ def _store_immutable(
     target_dir = storage_dir / sha256[:2]
     target_dir.mkdir(parents=True, exist_ok=True)
     target = target_dir / f"{sha256}{suffix}"
-    # Publish via a temporary file + hard link: the content-addressed target
-    # either appears complete or not at all, and is never overwritten.
-    temp = target_dir / f".{sha256}.tmp"
-    temp.write_bytes(content)
+    # Publish via a unique temporary file + hard link: the content-addressed
+    # target either appears complete or not at all, and is never overwritten.
+    # The temp name is unique per writer, so concurrent uploads of the same
+    # bytes cannot corrupt each other's staging file (B-43 baseline fix).
+    fd, temp_path = tempfile.mkstemp(prefix=f".{sha256}.", suffix=".tmp", dir=target_dir)
     try:
-        os.link(temp, target)
-    except FileExistsError:
-        # Content-addressed name means identical bytes; never overwrite.
-        pass
+        with os.fdopen(fd, "wb") as handle:
+            handle.write(content)
+        try:
+            os.link(temp_path, target)
+        except FileExistsError:
+            # Content-addressed name means identical bytes; never overwrite.
+            pass
     finally:
-        temp.unlink(missing_ok=True)
+        try:
+            os.unlink(temp_path)
+        except FileNotFoundError:
+            pass
     return target
 
 
@@ -299,17 +316,24 @@ def _publish_immutable(
     target_dir = storage_dir / sha256[:2]
     target_dir.mkdir(parents=True, exist_ok=True)
     target = target_dir / f"{sha256}{suffix}"
-    temp = target_dir / f".{sha256}.tmp"
+    fd, temp_path = tempfile.mkstemp(prefix=f".{sha256}.", suffix=".tmp", dir=target_dir)
     try:
-        # Copy keeps the same-filesystem guarantee even if the upload temp
-        # lives elsewhere; the hard link then publishes atomically.
-        shutil.copyfile(upload_path, temp)
+        with os.fdopen(fd, "wb") as handle:
+            # Copy keeps the same-filesystem guarantee even if the upload temp
+            # lives elsewhere; the hard link then publishes atomically. The
+            # staging file is unique per writer, so two concurrent uploads of
+            # the same bytes never corrupt each other's copy.
+            with upload_path.open("rb") as source:
+                shutil.copyfileobj(source, handle, length=1024 * 1024)
         try:
-            os.link(temp, target)
+            os.link(temp_path, target)
         except FileExistsError:
             pass
     finally:
-        temp.unlink(missing_ok=True)
+        try:
+            os.unlink(temp_path)
+        except FileNotFoundError:
+            pass
         upload_path.unlink(missing_ok=True)
     return target
 
@@ -572,7 +596,15 @@ def review_sheets(
     now = utc_now()
     updated: list[str] = []
     already: list[str] = []
-    with connection:
+    matching_result: dict[str, object] | None = None
+    # BEGIN IMMEDIATE serializes concurrent confirmations: the write lock is
+    # taken before the read, so two cashiers confirming matching worksheets can
+    # never derive their match decisions from stale snapshots.
+    began = False
+    if not connection.in_transaction:
+        connection.execute("BEGIN IMMEDIATE")
+        began = True
+    try:
         for row in rows:
             if row["review_status"] == target:
                 already.append(row["sheet_name"])
@@ -596,6 +628,35 @@ def review_sheets(
             if cursor.rowcount:
                 updated.append(row["sheet_name"])
 
+        # Confirming a worksheet and reconciling its rows must succeed or fail
+        # together: any matching failure rolls the confirmation back, so there
+        # is never a "confirmed but unmatched" half state.
+        if updated and decision == "confirm":
+            placeholders = ",".join("?" for _ in updated)
+            confirmed_rows = connection.execute(
+                f"""
+                SELECT r.id FROM source_rows r
+                JOIN sheet_batches s ON s.id = r.sheet_batch_id
+                JOIN sheet_reviews rv ON rv.sheet_batch_id = s.id
+                WHERE rv.sheet_name IN ({placeholders})
+                  AND rv.import_batch_id = ?
+                ORDER BY r.id
+                """,
+                (*updated, batch_id),
+            ).fetchall()
+            matching_result = matching.reconcile_rows(
+                connection,
+                [item["id"] for item in confirmed_rows],
+                actor=actor,
+            )
+            ledger_events.reconcile_bank_events(connection, actor=actor)
+        if began:
+            connection.commit()
+    except Exception:
+        if began:
+            connection.rollback()
+        raise
+
     if updated:
         auth.audit(
             connection,
@@ -604,4 +665,7 @@ def review_sheets(
             target=f"batch:{batch_id}",
             detail=f"sheets:{','.join(updated)}" + (f";reason:{reason}" if reason else ""),
         )
-    return {"updated": updated, "already": already}
+    payload: dict[str, object] = {"updated": updated, "already": already}
+    if matching_result is not None:
+        payload["matching"] = matching_result
+    return payload

src/bank_importer/ledger_events.py

@@ -0,0 +1,684 @@
+"""Canonical intercompany ledger events and the revision chain (B-44).
+
+Bank source rows and approved manual records are immutable evidence. This
+module turns them into one canonical ledger event each through ``reconcile_*``
+functions and an append-only revision chain. Corrections are never in-place
+edits: a reversal or adjustment is a new ledger event with its own effective
+date, and the original event keeps its history so no earlier cutoff is
+rewritten. Current revisions and source claims are rebuildable projections.
+
+Only B-43 ``eligible_intercompany_events`` feeds bank facts here; same-company
+transfers, external transactions, unresolved rows and unlocked single
+observations never reach the confirmed balance.
+"""
+
+from __future__ import annotations
+
+from decimal import Decimal, InvalidOperation
+import json
+import sqlite3
+
+from .db import utc_now
+from .subjects import MIRROR, SUBJECTS, mirror_subject
+
+
+class LedgerConflictError(ValueError):
+    """A revision/claim/idempotency conflict (mapped to HTTP 409)."""
+
+
+class LedgerInputError(ValueError):
+    """Invalid input for a ledger operation (mapped to HTTP 400/422)."""
+
+
+SUBJECT_RULE_VERSION = "subject-suggest-draft-v1"
+
+
+def amount_scale(amount: object) -> int:
+    """Decimal places of a decimal-string amount, never negative."""
+    try:
+        exponent = Decimal(str(amount)).as_tuple().exponent
+    except InvalidOperation:
+        return 0
+    return max(0, -int(exponent))
+
+
+def parse_amount(amount: object) -> Decimal:
+    """Parse a positive, valid decimal-string amount."""
+    try:
+        value = Decimal(str(amount))
+    except InvalidOperation:
+        raise LedgerInputError("金额不是有效的十进制数。") from None
+    if not value.is_finite() or value <= 0:
+        raise LedgerInputError("金额必须大于零。")
+    return value
+
+
+def _company_exists(connection: sqlite3.Connection, company_id: int, label: str) -> None:
+    row = connection.execute(
+        "SELECT id FROM companies WHERE id = ?", (company_id,)
+    ).fetchone()
+    if row is None:
+        raise LedgerInputError(f"{label}指向的公司不存在。")
+
+
+# ---------------------------------------------------------------------------
+# Revision helpers
+# ---------------------------------------------------------------------------
+
+
+def _ensure_transaction(connection: sqlite3.Connection) -> bool:
+    """Begin an immediate transaction unless one is already open.
+
+    Write helpers may run standalone (they own the transaction) or nested
+    inside a caller's transaction (e.g. the sheet-confirm flow); nested calls
+    never start their own commit.
+    """
+    began = False
+    if not connection.in_transaction:
+        connection.execute("BEGIN IMMEDIATE")
+        began = True
+    return began
+
+
+def current_revision(connection: sqlite3.Connection, ledger_event_id: int) -> sqlite3.Row | None:
+    return connection.execute(
+        """
+        SELECT r.* FROM current_ledger_event_revisions c
+        JOIN ledger_event_revisions r ON r.id = c.revision_id
+        WHERE c.ledger_event_id = ?
+        """,
+        (ledger_event_id,),
+    ).fetchone()
+
+
+def _event_lifecycle(connection: sqlite3.Connection, ledger_event_id: int) -> str | None:
+    row = connection.execute(
+        "SELECT lifecycle FROM ledger_events WHERE id = ?", (ledger_event_id,)
+    ).fetchone()
+    return row["lifecycle"] if row is not None else None
+
+
+def _next_revision_number(connection: sqlite3.Connection, ledger_event_id: int) -> int:
+    row = connection.execute(
+        "SELECT COALESCE(MAX(revision), 0) AS m FROM ledger_event_revisions WHERE ledger_event_id = ?",
+        (ledger_event_id,),
+    ).fetchone()
+    return int(row["m"]) + 1
+
+
+def create_event(
+    connection: sqlite3.Connection,
+    *,
+    state: str,
+    effective_at: str,
+    amount: str,
+    currency: str,
+    payer_company_id: int,
+    payee_company_id: int,
+    perspective_company_id: int | None,
+    subject_code: str | None,
+    source_kind: str,
+    source_revision_token: str | None,
+    posting_kind: str,
+    reverses_ledger_event_id: int | None = None,
+    adjusts_ledger_event_id: int | None = None,
+    rule_version: str | None = None,
+    evidence_json: str | None = None,
+    idempotency_key: str | None = None,
+    actor: sqlite3.Row | None = None,
+    reason: str | None = None,
+    supersedes_revision_id: int | None = None,
+) -> tuple[int, int]:
+    """Insert a new ledger event with one revision. Returns ``(event_id, revision_id)``."""
+    if state == "confirmed":
+        if perspective_company_id is None or subject_code is None:
+            raise LedgerInputError("已确认事件必须提供视角公司与科目。")
+        if subject_code not in SUBJECTS:
+            raise LedgerInputError("科目必须是应收/应付/其他应收/其他应付之一。")
+    if int(payer_company_id) == int(payee_company_id):
+        raise LedgerInputError("付款公司与收款公司不能相同。")
+    if perspective_company_id is not None and perspective_company_id not in (
+        int(payer_company_id), int(payee_company_id),
+    ):
+        raise LedgerInputError("视角公司必须是事件参与方。")
+    began = _ensure_transaction(connection)
+    try:
+        now = utc_now()
+        cursor = connection.execute(
+            "INSERT INTO ledger_events (lifecycle, created_at) VALUES ('active', ?)",
+            (now,),
+        )
+        event_id = int(cursor.lastrowid)
+        revision_id = append_revision(
+            connection,
+            event_id,
+            state=state,
+            effective_at=effective_at,
+            amount=amount,
+            currency=currency,
+            payer_company_id=payer_company_id,
+            payee_company_id=payee_company_id,
+            perspective_company_id=perspective_company_id,
+            subject_code=subject_code,
+            source_kind=source_kind,
+            source_revision_token=source_revision_token,
+            posting_kind=posting_kind,
+            reverses_ledger_event_id=reverses_ledger_event_id,
+            adjusts_ledger_event_id=adjusts_ledger_event_id,
+            rule_version=rule_version,
+            evidence_json=evidence_json,
+            idempotency_key=idempotency_key,
+            actor=actor,
+            reason=reason,
+            supersedes_revision_id=supersedes_revision_id,
+        )
+    except Exception:
+        if began:
+            connection.rollback()
+        raise
+    else:
+        if began:
+            connection.commit()
+        return event_id, revision_id
+
+
+def append_revision(
+    connection: sqlite3.Connection,
+    ledger_event_id: int,
+    *,
+    state: str,
+    effective_at: str,
+    amount: str,
+    currency: str,
+    payer_company_id: int,
+    payee_company_id: int,
+    perspective_company_id: int | None,
+    subject_code: str | None,
+    source_kind: str,
+    source_revision_token: str | None,
+    posting_kind: str,
+    reverses_ledger_event_id: int | None = None,
+    adjusts_ledger_event_id: int | None = None,
+    rule_version: str | None = None,
+    evidence_json: str | None = None,
+    idempotency_key: str | None = None,
+    actor: sqlite3.Row | None = None,
+    reason: str | None = None,
+    supersedes_revision_id: int | None = None,
+) -> int:
+    """Append one immutable revision and repoint the current projection."""
+    if _event_lifecycle(connection, ledger_event_id) != "active":
+        raise LedgerConflictError("该事件已停用，不能追加修订。")
+    if state == "confirmed":
+        if perspective_company_id is None or subject_code is None:
+            raise LedgerInputError("已确认事件必须提供视角公司与科目。")
+        if subject_code not in SUBJECTS:
+            raise LedgerInputError("科目必须是应收/应付/其他应收/其他应付之一。")
+        if perspective_company_id not in (int(payer_company_id), int(payee_company_id)):
+            raise LedgerInputError("视角公司必须是事件参与方。")
+    elif state != "pending_subject":
+        raise LedgerInputError("事件状态必须是 pending_subject 或 confirmed。")
+    revision = _next_revision_number(connection, ledger_event_id)
+    now = utc_now()
+    cursor = connection.execute(
+        """
+        INSERT INTO ledger_event_revisions (
+            ledger_event_id, revision, state, effective_at, amount,
+            amount_scale, currency, payer_company_id, payee_company_id,
+            perspective_company_id, subject_code, source_kind,
+            source_revision_token, posting_kind, reverses_ledger_event_id,
+            adjusts_ledger_event_id, rule_version, evidence_json,
+            idempotency_key, actor_user_id, actor_username, reason,
+            supersedes_revision_id, created_at
+        ) VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?)
+        """,
+        (
+            ledger_event_id, revision, state, effective_at, amount,
+            amount_scale(amount), currency, payer_company_id, payee_company_id,
+            perspective_company_id, subject_code, source_kind,
+            source_revision_token, posting_kind, reverses_ledger_event_id,
+            adjusts_ledger_event_id, rule_version, evidence_json,
+            idempotency_key,
+            actor["id"] if actor is not None else None,
+            actor["username"] if actor is not None else None,
+            reason, supersedes_revision_id, now,
+        ),
+    )
+    connection.execute(
+        """
+        INSERT OR REPLACE INTO current_ledger_event_revisions (ledger_event_id, revision_id)
+        VALUES (?, ?)
+        """,
+        (ledger_event_id, cursor.lastrowid),
+    )
+    return int(cursor.lastrowid)
+
+
+# ---------------------------------------------------------------------------
+# Source claims
+# ---------------------------------------------------------------------------
+
+
+def bank_source_claim(connection: sqlite3.Connection, bank_event_id: int) -> sqlite3.Row | None:
+    return connection.execute(
+        "SELECT * FROM ledger_event_bank_sources WHERE bank_event_id = ?",
+        (bank_event_id,),
+    ).fetchone()
+
+
+def manual_source_claim(connection: sqlite3.Connection, manual_record_id: int) -> sqlite3.Row | None:
+    return connection.execute(
+        "SELECT * FROM ledger_event_manual_sources WHERE manual_record_id = ?",
+        (manual_record_id,),
+    ).fetchone()
+
+
+def _facts_of(connection: sqlite3.Connection, ledger_event_id: int) -> dict[str, object]:
+    revision = current_revision(connection, ledger_event_id)
+    if revision is None:
+        return {}
+    return {
+        "amount": revision["amount"],
+        "currency": revision["currency"],
+        "effective_at": revision["effective_at"],
+        "payer_company_id": revision["payer_company_id"],
+        "payee_company_id": revision["payee_company_id"],
+    }
+
+
+def _eligible_facts(event: sqlite3.Row) -> dict[str, object]:
+    return {
+        "amount": event["amount"],
+        "currency": event["currency"],
+        "effective_at": event["effective_at"],
+        "payer_company_id": event["payer_company_id"],
+        "payee_company_id": event["payee_company_id"],
+    }
+
+
+def _has_reversal(connection: sqlite3.Connection, original_event_id: int) -> bool:
+    row = connection.execute(
+        """
+        SELECT 1 FROM ledger_event_revisions r
+        JOIN current_ledger_event_revisions c ON c.revision_id = r.id
+        WHERE r.reverses_ledger_event_id = ? AND r.posting_kind = 'reversal'
+        LIMIT 1
+        """,
+        (original_event_id,),
+    ).fetchone()
+    return row is not None
+
+
+def create_reversal(
+    connection: sqlite3.Connection,
+    original_event_id: int,
+    *,
+    source_kind: str,
+    source_revision_token: str | None = None,
+    effective_at: str | None = None,
+    reason: str,
+    actor: sqlite3.Row | None,
+    idempotency_key: str | None = None,
+    rule_version: str | None = None,
+) -> tuple[int, int]:
+    """Create an equal-amount, opposite-direction reversal as a new ledger event.
+
+    The subject mirrors the original (应收<->应付, 其他应收<->其他应付). ``effective_at``
+    defaults to the original event's effective date so an earlier cutoff keeps
+    the original impact and later cutoffs see the net zero. The original event
+    is never modified or deleted.
+    """
+    original = current_revision(connection, original_event_id)
+    if original is None:
+        raise LedgerConflictError("原事件不存在或没有当前修订。")
+    if original["state"] != "confirmed":
+        raise LedgerInputError("只有已确认事件才能生成冲销。")
+    perspective = mirror_perspective(original)
+    if effective_at is None:
+        effective_at = original["effective_at"]
+    return create_event(
+        connection,
+        state="confirmed",
+        effective_at=effective_at,
+        amount=original["amount"],
+        currency=original["currency"],
+        payer_company_id=original["payee_company_id"],
+        payee_company_id=original["payer_company_id"],
+        perspective_company_id=perspective,
+        subject_code=mirror_subject(original["subject_code"]),
+        source_kind=source_kind,
+        source_revision_token=source_revision_token,
+        posting_kind="reversal",
+        reverses_ledger_event_id=original_event_id,
+        rule_version=rule_version or original["rule_version"],
+        idempotency_key=idempotency_key,
+        actor=actor,
+        reason=reason,
+    )
+
+
+def mirror_perspective(revision: sqlite3.Row) -> int:
+    """The counterparty company from ``revision``'s perspective."""
+    perspective = int(revision["perspective_company_id"])
+    if perspective == int(revision["payer_company_id"]):
+        return int(revision["payee_company_id"])
+    return int(revision["payer_company_id"])
+
+
+def create_adjustment(
+    connection: sqlite3.Connection,
+    ledger_event_id: int,
+    *,
+    effective_at: str,
+    amount: str,
+    currency: str,
+    payer_company_id: int,
+    payee_company_id: int,
+    perspective_company_id: int,
+    subject_code: str,
+    reason: str,
+    actor: sqlite3.Row,
+    idempotency_key: str | None = None,
+    rule_version: str | None = None,
+) -> tuple[int, int]:
+    """Create an audit adjustment event; the original event stays unchanged."""
+    return create_event(
+        connection,
+        state="confirmed",
+        effective_at=effective_at,
+        amount=str(parse_amount(amount)),
+        currency=currency,
+        payer_company_id=payer_company_id,
+        payee_company_id=payee_company_id,
+        perspective_company_id=perspective_company_id,
+        subject_code=subject_code,
+        source_kind="adjustment",
+        source_revision_token=None,
+        posting_kind="adjustment",
+        adjusts_ledger_event_id=ledger_event_id,
+        rule_version=rule_version or SUBJECT_RULE_VERSION,
+        idempotency_key=idempotency_key,
+        actor=actor,
+        reason=reason,
+    )
+
+
+def reopen_subject(
+    connection: sqlite3.Connection,
+    ledger_event_id: int,
+    *,
+    reason: str,
+    actor: sqlite3.Row,
+    idempotency_key: str | None = None,
+) -> tuple[int, int]:
+    """Reverse a confirmed event and re-open it for subject re-review.
+
+    Creates an equal-amount reversal plus a fresh ``pending_subject`` event
+    that re-claims the original bank source, so the administrator can confirm
+    a corrected subject. The original event and its reversal keep history.
+    """
+    current = current_revision(connection, ledger_event_id)
+    if current is None or current["state"] != "confirmed":
+        raise LedgerConflictError("只有已确认事件可以重新进入科目审核。")
+    bank_claim = connection.execute(
+        "SELECT * FROM ledger_event_bank_sources WHERE ledger_event_id = ?",
+        (ledger_event_id,),
+    ).fetchone()
+    if bank_claim is None:
+        raise LedgerInputError(
+            "该事件没有银行来源，无法重新进入科目审核；请改用调整或冲销。"
+        )
+    if not _has_reversal(connection, ledger_event_id):
+        create_reversal(
+            connection, ledger_event_id,
+            source_kind=current["source_kind"],
+            source_revision_token=current["source_revision_token"],
+            reason="科目复核：原确认事件冲销",
+            actor=actor,
+            idempotency_key=(idempotency_key + ":rev" if idempotency_key else None),
+            rule_version=current["rule_version"],
+        )
+    ev = connection.execute(
+        "SELECT * FROM eligible_intercompany_events WHERE event_id = ?",
+        (bank_claim["bank_event_id"],),
+    ).fetchone()
+    if ev is None:
+        raise LedgerInputError("银行事件已不再纳入往来，无法重新入账。")
+    event_id, revision_id = _create_bank_event(
+        connection, ev, actor, reason="科目复核后重新入账，待确认科目",
+        replacing_claim=bank_claim,
+    )
+    return event_id, revision_id
+
+
+# ---------------------------------------------------------------------------
+# Bank event reconciliation
+# ---------------------------------------------------------------------------
+
+
+def reconcile_bank_events(
+    connection: sqlite3.Connection, actor: sqlite3.Row | None = None
+) -> dict[str, object]:
+    """Reconcile the current eligible intercompany events into ledger events.
+
+    Idempotent: first sight creates a ``pending_subject`` event; a changed B-43
+    decision updates a still-pending event's revision, or (for a confirmed
+    event) creates a reversal plus a fresh pending event. A source that left
+    the eligible set with a confirmed impact gets one reversal. Runs inside the
+    caller's transaction when one is open, otherwise in its own transaction.
+    """
+    began = _ensure_transaction(connection)
+    try:
+        eligible = {
+            row["event_id"]: row
+            for row in connection.execute(
+                "SELECT * FROM eligible_intercompany_events"
+            ).fetchall()
+        }
+        claims = {
+            row["bank_event_id"]: row
+            for row in connection.execute(
+                "SELECT * FROM ledger_event_bank_sources"
+            ).fetchall()
+        }
+        stats = {
+            "created": 0, "updated_pending": 0, "reversal": 0,
+            "reopened": 0, "unchanged": 0, "sources": len(eligible),
+        }
+        for bank_event_id, event in sorted(eligible.items()):
+            claim = claims.get(bank_event_id)
+            if claim is None:
+                _create_bank_event(
+                    connection, event, actor, reason="B-43 事件首次入账，待确认科目"
+                )
+                stats["created"] += 1
+                continue
+            current = current_revision(connection, claim["ledger_event_id"])
+            if current is None or _facts_of(connection, claim["ledger_event_id"]) != _eligible_facts(event):
+                if current is not None and current["state"] == "confirmed":
+                    if not _has_reversal(connection, claim["ledger_event_id"]):
+                        create_reversal(
+                            connection, claim["ledger_event_id"],
+                            source_kind="bank",
+                            source_revision_token=event["decision_id"],
+                            reason="B-43 事件事实变更，原确认事件冲销",
+                            actor=actor,
+                        )
+                        stats["reversal"] += 1
+                    _create_bank_event(
+                        connection, event, actor,
+                        reason="B-43 事件事实变更后重新入账，待确认科目",
+                        replacing_claim=claim,
+                    )
+                    stats["reopened"] += 1
+                elif current is None or current["state"] == "pending_subject":
+                    _append_bank_pending_revision(
+                        connection, claim["ledger_event_id"], event, actor
+                    )
+                    stats["updated_pending"] += 1
+                else:
+                    stats["unchanged"] += 1
+            else:
+                stats["unchanged"] += 1
+
+        for bank_event_id, claim in sorted(claims.items()):
+            if bank_event_id in eligible:
+                continue
+            current = current_revision(connection, claim["ledger_event_id"])
+            if current is not None and current["state"] == "confirmed":
+                if not _has_reversal(connection, claim["ledger_event_id"]):
+                    create_reversal(
+                        connection, claim["ledger_event_id"],
+                        source_kind="bank",
+                        source_revision_token=None,
+                        reason="B-43 事件不再纳入往来，原确认事件冲销",
+                        actor=actor,
+                    )
+                    stats["reversal"] += 1
+    except Exception:
+        if began:
+            connection.rollback()
+        raise
+    else:
+        if began:
+            connection.commit()
+        return stats
+
+
+def _create_bank_event(
+    connection: sqlite3.Connection,
+    event: sqlite3.Row,
+    actor: sqlite3.Row | None,
+    *,
+    reason: str,
+    replacing_claim: sqlite3.Row | None = None,
+) -> tuple[int, int]:
+    event_id, revision_id = create_event(
+        connection,
+        state="pending_subject",
+        effective_at=event["effective_at"],
+        amount=event["amount"],
+        currency=event["currency"],
+        payer_company_id=event["payer_company_id"],
+        payee_company_id=event["payee_company_id"],
+        perspective_company_id=None,
+        subject_code=None,
+        source_kind="bank",
+        source_revision_token=event["decision_id"],
+        posting_kind="normal",
+        rule_version=SUBJECT_RULE_VERSION,
+        evidence_json=json.dumps(
+            {
+                "bank_event_id": event["event_id"],
+                "decision_id": event["decision_id"],
+                "pairing": event["pairing"],
+                "evidence_count": event["evidence_count"],
+            },
+            ensure_ascii=False,
+        ),
+        actor=actor,
+        reason=reason,
+    )
+    if replacing_claim is not None:
+        connection.execute(
+            """
+            UPDATE ledger_event_bank_sources SET ledger_event_id = ?
+            WHERE bank_event_id = ?
+            """,
+            (event_id, event["event_id"]),
+        )
+    else:
+        connection.execute(
+            """
+            INSERT INTO ledger_event_bank_sources (bank_event_id, ledger_event_id)
+            VALUES (?, ?)
+            """,
+            (event["event_id"], event_id),
+        )
+    from .subjects import store_suggestions
+
+    store_suggestions(connection, event_id)
+    return event_id, revision_id
+
+
+def _append_bank_pending_revision(
+    connection: sqlite3.Connection,
+    ledger_event_id: int,
+    event: sqlite3.Row,
+    actor: sqlite3.Row | None,
+) -> int:
+    current = current_revision(connection, ledger_event_id)
+    revision_id = append_revision(
+        connection,
+        ledger_event_id,
+        state="pending_subject",
+        effective_at=event["effective_at"],
+        amount=event["amount"],
+        currency=event["currency"],
+        payer_company_id=event["payer_company_id"],
+        payee_company_id=event["payee_company_id"],
+        perspective_company_id=None,
+        subject_code=None,
+        source_kind="bank",
+        source_revision_token=event["decision_id"],
+        posting_kind="normal",
+        rule_version=SUBJECT_RULE_VERSION,
+        evidence_json=json.dumps(
+            {
+                "bank_event_id": event["event_id"],
+                "decision_id": event["decision_id"],
+                "pairing": event["pairing"],
+                "evidence_count": event["evidence_count"],
+            },
+            ensure_ascii=False,
+        ),
+        actor=actor,
+        reason="B-43 事件事实更新，追加待审修订",
+        supersedes_revision_id=current["id"] if current is not None else None,
+    )
+    from .subjects import store_suggestions
+
+    store_suggestions(connection, ledger_event_id)
+    return revision_id
+
+
+# ---------------------------------------------------------------------------
+# Projection rebuild
+# ---------------------------------------------------------------------------
+
+
+def rebuild_current_ledger_projection(connection: sqlite3.Connection) -> int:
+    """Rebuild current ledger revisions from the append-only log."""
+    began = _ensure_transaction(connection)
+    try:
+        connection.execute("DELETE FROM current_ledger_event_revisions")
+        rows = connection.execute(
+            """
+            SELECT e.id AS ledger_event_id,
+                   (SELECT r2.id FROM ledger_event_revisions r2
+                     WHERE r2.ledger_event_id = e.id
+                     ORDER BY r2.revision DESC LIMIT 1) AS latest_id
+            FROM ledger_events e
+            WHERE e.lifecycle = 'active'
+            """,
+        ).fetchall()
+        rebuilt = 0
+        for row in rows:
+            if row["latest_id"] is None:
+                continue
+            connection.execute(
+                """
+                INSERT OR REPLACE INTO current_ledger_event_revisions (ledger_event_id, revision_id)
+                VALUES (?, ?)
+                """,
+                (row["ledger_event_id"], row["latest_id"]),
+            )
+            rebuilt += 1
+    except Exception:
+        if began:
+            connection.rollback()
+        raise
+    else:
+        if began:
+            connection.commit()
+        return rebuilt

src/bank_importer/manual_records.py

@@ -0,0 +1,818 @@
+"""Manual evidence records, administrator approval and audit-safe reversal.
+
+Manual records are immutable submitted facts. Only an approved record becomes
+a canonical ledger event (``approve_new``) or joins one (``approve_link``);
+returned/exception/pending records never affect a balance and never leak to
+the counterparty. Approved facts change only through a ``reverse`` decision
+that creates an opposite new event (or detaches a linked claim) — the original
+is never edited. Idempotency keys and UNIQUE claims prevent double counting.
+"""
+
+from __future__ import annotations
+
+from datetime import datetime, timedelta, timezone
+from decimal import Decimal, InvalidOperation
+import json
+import sqlite3
+
+from .db import utc_now
+from .ledger_events import (
+    LedgerConflictError,
+    LedgerInputError,
+    create_event,
+    create_reversal,
+    current_revision,
+    manual_source_claim,
+)
+from .subjects import SUBJECTS
+
+MANUAL_STATES = ("pending", "approved", "returned", "exception", "reversed")
+FUNDING_SOURCES = ("approved_bank_account", "personal_transit", "other")
+DATE_KEYS = ("occurred_at",)
+
+
+class ManualConflictError(ValueError):
+    """A claim/idempotency/revision conflict (mapped to HTTP 409)."""
+
+
+class ManualInputError(ValueError):
+    """Invalid manual record input (mapped to HTTP 400/422)."""
+
+
+def _parse_amount(amount: object) -> Decimal:
+    try:
+        value = Decimal(str(amount))
+    except InvalidOperation:
+        raise ManualInputError("金额不是有效的十进制数。") from None
+    if not value.is_finite() or value <= 0:
+        raise ManualInputError("金额必须大于零。")
+    return value
+
+
+def _validate_date(value: object, field: str) -> str:
+    text = str(value or "").strip()
+    if len(text) < 10:
+        raise ManualInputError(f"{field}必须是 YYYY-MM-DD 或完整时间。")
+    try:
+        datetime.fromisoformat(text[:10])
+    except ValueError:
+        raise ManualInputError(f"{field}必须是 YYYY-MM-DD 或完整时间。") from None
+    return text
+
+
+def _business_today() -> str:
+    """Shanghai business date (the default reversal effective date)."""
+    return datetime.now(timezone(timedelta(hours=8))).date().isoformat()
+
+
+# ---------------------------------------------------------------------------
+# Submit
+# ---------------------------------------------------------------------------
+
+
+def submit(
+    connection: sqlite3.Connection,
+    *,
+    company_id: int,
+    counterparty_company_id: int,
+    occurred_at: str,
+    direction: str,
+    amount: str,
+    currency: str,
+    funding_source: str,
+    requested_subject: str,
+    request_key: str,
+    actor: sqlite3.Row,
+    bank_account_id: object = None,
+    personal_transit_mapping_id: object = None,
+    related_source_row_id: object = None,
+    summary: object = None,
+    reason: object = None,
+    evidence: object = None,
+    supersedes_record_id: object = None,
+) -> dict[str, object]:
+    """Submit one manual record for review. Idempotent on ``(company_id, request_key)``."""
+    request_key = str(request_key or "").strip()
+    if not request_key:
+        raise ManualInputError("必须提供提交幂等键 request_key。")
+    if int(company_id) == int(counterparty_company_id):
+        raise ManualInputError("对方公司不能与本公司相同。")
+    if direction not in ("outgoing", "incoming"):
+        raise ManualInputError("方向必须是 outgoing 或 incoming。")
+    if funding_source not in FUNDING_SOURCES:
+        raise ManualInputError(f"资金来源必须是：{'、'.join(FUNDING_SOURCES)}。")
+    if requested_subject not in SUBJECTS:
+        raise ManualInputError("科目必须是应收/应付/其他应收/其他应付之一。")
+    _validate_date(occurred_at, "业务日期")
+    currency = str(currency or "").strip()
+    if not currency:
+        raise ManualInputError("币种不能为空。")
+    amount = str(_parse_amount(amount))
+
+    for label, raw in (
+        ("company_id", company_id), ("counterparty_company_id", counterparty_company_id),
+    ):
+        row = connection.execute("SELECT id FROM companies WHERE id = ?", (int(raw),)).fetchone()
+        if row is None:
+            raise ManualInputError(f"{label} 指向的公司不存在。")
+
+    bank_account_id = _resolve_account_ref(
+        connection, bank_account_id, company_id, "银行账户"
+    )
+    mapping_id = _resolve_account_ref(
+        connection, personal_transit_mapping_id, company_id, "个人过账映射"
+    )
+    related_row = None
+    if related_source_row_id not in (None, ""):
+        related_row = connection.execute(
+            "SELECT r.id, b.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 "
+            "WHERE r.id = ?",
+            (int(related_source_row_id),),
+        ).fetchone()
+        if related_row is None:
+            raise ManualInputError("关联银行源行不存在。")
+
+    if funding_source == "approved_bank_account" and bank_account_id is None:
+        raise ManualInputError("资金来源为已批准账户时必须指定银行账户。")
+    if funding_source == "personal_transit" and mapping_id is None:
+        raise ManualInputError("资金来源为个人过账时必须指定个人过账映射。")
+
+    supersedes_id = None
+    if supersedes_record_id not in (None, ""):
+        parent = connection.execute(
+            "SELECT id, company_id FROM manual_records WHERE id = ?",
+            (int(supersedes_record_id),),
+        ).fetchone()
+        if parent is None or parent["company_id"] != int(company_id):
+            raise ManualInputError("supersedes_record_id 无效。")
+        supersedes_id = int(supersedes_record_id)
+
+    now = utc_now()
+    began = False
+    if not connection.in_transaction:
+        connection.execute("BEGIN IMMEDIATE")
+        began = True
+    try:
+        # Re-check inside the write transaction: concurrent identical submits
+        # serialize here, so a replay is found before any INSERT.
+        existing = connection.execute(
+            "SELECT id FROM manual_records WHERE company_id = ? AND request_key = ?",
+            (int(company_id), request_key),
+        ).fetchone()
+        if existing is not None:
+            if began:
+                connection.commit()
+            return _record_payload(connection, existing["id"], idempotent_replay=True)
+        try:
+            cursor = connection.execute(
+                """
+                INSERT INTO manual_records (
+                    company_id, counterparty_company_id, occurred_at, direction,
+                    amount, amount_scale, currency, funding_source, bank_account_id,
+                    personal_transit_mapping_id, related_source_row_id,
+                    requested_subject, summary, reason, evidence_json, request_key,
+                    supersedes_record_id, submitted_by, created_at
+                ) VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?)
+                """,
+                (
+                    int(company_id), int(counterparty_company_id), occurred_at, direction,
+                    amount, _scale_of(amount), currency, funding_source, bank_account_id,
+                    mapping_id, related_row["id"] if related_row is not None else None,
+                    requested_subject, str(summary or "") or None,
+                    str(reason or "") or None,
+                    json.dumps(evidence, ensure_ascii=False) if evidence else None,
+                    request_key, supersedes_id,
+                    actor["id"], now,
+                ),
+            )
+        except sqlite3.IntegrityError:
+            # A concurrent identical submit won the race and committed first;
+            # surface the existing record idempotently instead of a UNIQUE 500.
+            if began:
+                connection.rollback()
+            existing = connection.execute(
+                "SELECT id FROM manual_records WHERE company_id = ? AND request_key = ?",
+                (int(company_id), request_key),
+            ).fetchone()
+            if existing is not None:
+                return _record_payload(connection, existing["id"], idempotent_replay=True)
+            raise
+        record_id = int(cursor.lastrowid)
+        _append_decision(
+            connection, record_id, state="pending", action="submit",
+            reason=str(reason or "") or None, actor=actor,
+        )
+    except Exception:
+        if began:
+            connection.rollback()
+        raise
+    else:
+        if began:
+            connection.commit()
+        return _record_payload(connection, record_id)
+
+
+def _resolve_account_ref(connection, raw, company_id: int, label: str) -> int | None:
+    if raw in (None, ""):
+        return None
+    row = connection.execute(
+        "SELECT id, company_id FROM bank_accounts WHERE id = ?", (int(raw),)
+    ).fetchone()
+    if row is None:
+        raise ManualInputError(f"{label}不存在。")
+    if row["company_id"] != int(company_id):
+        raise ManualInputError(f"{label}必须属于提交公司。")
+    return int(raw)
+
+
+def _scale_of(amount: str) -> int:
+    exponent = Decimal(amount).as_tuple().exponent
+    return max(0, -int(exponent))
+
+
+# ---------------------------------------------------------------------------
+# Decisions
+# ---------------------------------------------------------------------------
+
+
+def _append_decision(
+    connection: sqlite3.Connection,
+    record_id: int,
+    *,
+    state: str,
+    action: str,
+    reason: str | None,
+    actor: sqlite3.Row,
+    idempotency_key: str | None = None,
+    supersedes_decision_id: int | None = None,
+) -> int:
+    row = connection.execute(
+        "SELECT COALESCE(MAX(revision), 0) AS m FROM manual_record_decisions WHERE record_id = ?",
+        (record_id,),
+    ).fetchone()
+    revision = int(row["m"]) + 1
+    now = utc_now()
+    cursor = connection.execute(
+        """
+        INSERT INTO manual_record_decisions (
+            record_id, revision, state, action, reason, actor_user_id,
+            actor_username, idempotency_key, supersedes_decision_id, created_at
+        ) VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, ?)
+        """,
+        (
+            record_id, revision, state, action, reason,
+            actor["id"], actor["username"], idempotency_key,
+            supersedes_decision_id, now,
+        ),
+    )
+    decision_id = int(cursor.lastrowid)
+    connection.execute(
+        """
+        INSERT OR REPLACE INTO current_manual_record_decisions (record_id, decision_id)
+        VALUES (?, ?)
+        """,
+        (record_id, decision_id),
+    )
+    return decision_id
+
+
+def _current_decision(connection: sqlite3.Connection, record_id: int) -> sqlite3.Row | None:
+    return connection.execute(
+        """
+        SELECT d.* FROM current_manual_record_decisions c
+        JOIN manual_record_decisions d ON d.id = c.decision_id
+        WHERE c.record_id = ?
+        """,
+        (record_id,),
+    ).fetchone()
+
+
+def decide(
+    connection: sqlite3.Connection,
+    record_id: int,
+    action: str,
+    *,
+    reason: str,
+    expected_decision_id: int | None,
+    request_key: str | None,
+    actor: sqlite3.Row,
+    subject_code: object = None,
+    target_ledger_event_id: object = None,
+    effective_at: object = None,
+) -> dict[str, object]:
+    """Apply an administrator decision to a manual record.
+
+    ``approve_new`` creates a confirmed ledger event; ``approve_link`` joins an
+    existing ledger event without adding a second economic impact; ``return``
+    and ``exception`` never produce a balance; ``reverse`` creates an opposite
+    reversal event (or detaches a linked claim) with an independent business
+    effective date — explicit ``effective_at`` or the approval business day.
+    Replays return the earlier outcome via ``idempotency_key``.
+    """
+    reason = (reason or "").strip()
+    if not reason:
+        raise ManualInputError("必须填写审核原因。")
+    if action not in ("approve_new", "approve_link", "return", "exception", "reverse"):
+        raise ManualInputError("未知的审核决定类型。")
+
+    began = False
+    if not connection.in_transaction:
+        connection.execute("BEGIN IMMEDIATE")
+        began = True
+    try:
+        record = connection.execute(
+            "SELECT * FROM manual_records WHERE id = ?", (record_id,)
+        ).fetchone()
+        if record is None:
+            raise ManualConflictError("手工记录不存在。")
+        if request_key:
+            existing = connection.execute(
+                "SELECT * FROM manual_record_decisions WHERE record_id = ? AND idempotency_key = ?",
+                (record_id, request_key),
+            ).fetchone()
+            if existing is not None:
+                if began:
+                    connection.commit()
+                return _decision_payload(connection, record_id, existing["id"])
+
+        current = _current_decision(connection, record_id)
+        if current is None:
+            raise ManualConflictError("该记录没有当前状态。")
+        if expected_decision_id is not None and int(expected_decision_id) != current["id"]:
+            raise ManualConflictError("记录已发生变更，请刷新后重试。")
+
+        if action == "approve_new":
+            outcome = _approve_new(
+                connection, record, current, actor, subject_code, reason, request_key
+            )
+        elif action == "approve_link":
+            outcome = _approve_link(
+                connection, record, current, actor, target_ledger_event_id, reason,
+                request_key,
+            )
+        elif action == "return":
+            if current["state"] != "pending":
+                raise ManualConflictError("只有待复核的记录可以退回。")
+            decision_id = _append_decision(
+                connection, record_id, state="returned", action=action,
+                reason=reason, actor=actor, idempotency_key=request_key,
+                supersedes_decision_id=current["id"],
+            )
+            outcome = {"decision_id": decision_id, "ledger_event_id": None}
+        elif action == "exception":
+            if current["state"] != "pending":
+                raise ManualConflictError("只有待复核的记录可以转为异常。")
+            decision_id = _append_decision(
+                connection, record_id, state="exception", action=action,
+                reason=reason, actor=actor, idempotency_key=request_key,
+                supersedes_decision_id=current["id"],
+            )
+            outcome = {"decision_id": decision_id, "ledger_event_id": None}
+        else:  # reverse
+            if current["state"] != "approved":
+                raise ManualConflictError("只有已批准记录可以冲销。")
+            outcome = _reverse(
+                connection, record, current, actor, request_key, reason,
+                effective_at=effective_at,
+            )
+
+        _store_audit(connection, record, current, action, outcome, reason, actor)
+    except Exception:
+        if began:
+            connection.rollback()
+        raise
+    else:
+        if began:
+            connection.commit()
+        return _decision_payload(connection, record_id, outcome["decision_id"])
+
+
+def _approve_new(
+    connection: sqlite3.Connection,
+    record: sqlite3.Row,
+    current: sqlite3.Row,
+    actor: sqlite3.Row,
+    subject_code: object,
+    reason: str,
+    idempotency_key: str | None,
+) -> dict[str, object]:
+    subject = str(subject_code or record["requested_subject"] or "")
+    if subject not in SUBJECTS:
+        raise ManualInputError("科目必须是应收/应付/其他应收/其他应付之一。")
+    if record["direction"] == "outgoing":
+        payer, payee = record["company_id"], record["counterparty_company_id"]
+    else:
+        payer, payee = record["counterparty_company_id"], record["company_id"]
+    event_id, _revision_id = create_event(
+        connection,
+        state="confirmed",
+        effective_at=record["occurred_at"],
+        amount=record["amount"],
+        currency=record["currency"],
+        payer_company_id=payer,
+        payee_company_id=payee,
+        perspective_company_id=record["company_id"],
+        subject_code=subject,
+        source_kind="manual",
+        source_revision_token=None,
+        posting_kind="normal",
+        rule_version="manual-record-v1",
+        evidence_json=json.dumps({"manual_record_id": record["id"]}, ensure_ascii=False),
+        actor=actor,
+        reason=reason,
+    )
+    decision_id = _append_decision(
+        connection, record["id"], state="approved", action="approve_new",
+        reason=reason, actor=actor,
+        idempotency_key=idempotency_key,
+        supersedes_decision_id=current["id"],
+    )
+    connection.execute(
+        """
+        INSERT INTO ledger_event_manual_sources (manual_record_id, ledger_event_id)
+        VALUES (?, ?)
+        """,
+        (record["id"], event_id),
+    )
+    return {"decision_id": decision_id, "ledger_event_id": event_id}
+
+
+def _approve_link(
+    connection: sqlite3.Connection,
+    record: sqlite3.Row,
+    current: sqlite3.Row,
+    actor: sqlite3.Row,
+    target_ledger_event_id: object,
+    reason: str,
+    idempotency_key: str | None,
+) -> dict[str, object]:
+    if target_ledger_event_id in (None, ""):
+        raise ManualInputError("approve_link 必须指定目标往来事件。")
+    target = connection.execute(
+        "SELECT id, lifecycle FROM ledger_events WHERE id = ?",
+        (int(target_ledger_event_id),),
+    ).fetchone()
+    if target is None or target["lifecycle"] != "active":
+        raise ManualConflictError("目标往来事件不存在。")
+    if manual_source_claim(connection, record["id"]) is not None:
+        raise ManualConflictError("该手工记录已关联往来事件。")
+    decision_id = _append_decision(
+        connection, record["id"], state="approved", action="approve_link",
+        reason=reason, actor=actor,
+        idempotency_key=idempotency_key,
+        supersedes_decision_id=current["id"],
+    )
+    connection.execute(
+        """
+        INSERT INTO ledger_event_manual_sources (manual_record_id, ledger_event_id)
+        VALUES (?, ?)
+        """,
+        (record["id"], int(target_ledger_event_id)),
+    )
+    return {"decision_id": decision_id, "ledger_event_id": int(target_ledger_event_id)}
+
+
+def _reverse(
+    connection: sqlite3.Connection,
+    record: sqlite3.Row,
+    current: sqlite3.Row,
+    actor: sqlite3.Row,
+    request_key: str | None,
+    reason: str,
+    effective_at: object = None,
+) -> dict[str, object]:
+    claim = manual_source_claim(connection, record["id"])
+    if claim is None:
+        raise ManualConflictError("该记录尚未关联往来事件，无法冲销。")
+    event_id = claim["ledger_event_id"]
+    revision = current_revision(connection, event_id)
+    if revision is None:
+        raise ManualConflictError("关联的往来事件没有当前修订。")
+
+    if _is_manual_creation_source(revision, record["id"]):
+        # This record created the event (approve_new): it added the economic
+        # impact, so reversing it must always produce an equal-amount reversal
+        # event — even when other manual evidence was later linked onto the
+        # same event. The original impact must not survive in balances.
+        if effective_at is not None and str(effective_at).strip():
+            effective_at = _validate_date(effective_at, "冲销生效日")
+        else:
+            effective_at = _business_today()
+        create_reversal(
+            connection,
+            event_id,
+            source_kind="manual",
+            source_revision_token=str(record["id"]),
+            effective_at=effective_at,
+            reason=reason,
+            actor=actor,
+            idempotency_key=request_key,
+            rule_version="manual-record-v1",
+        )
+    else:
+        # The manual was linked evidence (approve_link) on an event it never
+        # created: it added no second impact, so reversing detaches the claim
+        # and the underlying economic impact stays.
+        connection.execute(
+            "DELETE FROM ledger_event_manual_sources WHERE manual_record_id = ?",
+            (record["id"],),
+        )
+    decision_id = _append_decision(
+        connection, record["id"], state="reversed", action="reverse",
+        reason=reason, actor=actor, idempotency_key=request_key,
+        supersedes_decision_id=current["id"],
+    )
+    return {"decision_id": decision_id, "ledger_event_id": None}
+
+
+def _is_manual_creation_source(revision: sqlite3.Row, manual_record_id: int) -> bool:
+    """True when ``manual_record_id`` created the event via ``approve_new``.
+
+    The creation source is recorded in the event's immutable revision
+    ``evidence_json``; a linked evidence record is never the creation source
+    and carries no second economic impact.
+    """
+    if revision["source_kind"] != "manual":
+        return False
+    try:
+        evidence = json.loads(revision["evidence_json"] or "{}")
+    except (TypeError, ValueError):
+        return False
+    return evidence.get("manual_record_id") == manual_record_id
+
+
+def _store_audit(
+    connection, record, current, action, outcome, reason, actor
+) -> None:
+    from .auth import audit
+
+    audit(
+        connection,
+        f"manual_{action}",
+        actor=actor,
+        target=f"manual_record:{record['id']}",
+        detail=(
+            f"decision:{outcome['decision_id']};"
+            f"ledger_event:{outcome.get('ledger_event_id')};reason:{reason}"
+        ),
+    )
+
+
+# ---------------------------------------------------------------------------
+# Candidates and queries
+# ---------------------------------------------------------------------------
+
+
+def find_candidates(connection: sqlite3.Connection, record_id: int) -> list[dict[str, object]]:
+    """Deterministic hints shown before approval; never auto-merged."""
+    record = connection.execute(
+        "SELECT * FROM manual_records WHERE id = ?", (record_id,)
+    ).fetchone()
+    if record is None:
+        return []
+    wanted_direction = "incoming" if record["direction"] == "outgoing" else "outgoing"
+    date_prefix = str(record["occurred_at"])[:10]
+    candidates: list[dict[str, object]] = []
+
+    bank_rows = connection.execute(
+        """
+        SELECT e.event_id, e.amount, e.currency, e.effective_at, e.pairing,
+               e.payer_company_id, e.payee_company_id, e.decision_id
+        FROM eligible_intercompany_events e
+        WHERE (e.payer_company_id = ? AND e.payee_company_id = ?)
+           OR (e.payer_company_id = ? AND e.payee_company_id = ?)
+        ORDER BY e.event_id
+        """,
+        (
+            record["company_id"], record["counterparty_company_id"],
+            record["counterparty_company_id"], record["company_id"],
+        ),
+    ).fetchall()
+    for row in bank_rows:
+        if row["amount"] != record["amount"] or row["currency"] != record["currency"]:
+            continue
+        event_direction = (
+            "outgoing" if row["payer_company_id"] == record["company_id"] else "incoming"
+        )
+        if event_direction != wanted_direction:
+            continue
+        candidates.append(
+            {
+                "kind": "bank_event",
+                "ledger_event_id": _ledger_event_of_bank(connection, row["event_id"]),
+                "bank_event_id": row["event_id"],
+                "decision_id": row["decision_id"],
+                "amount": row["amount"],
+                "currency": row["currency"],
+                "effective_at": row["effective_at"],
+                "pairing": row["pairing"],
+                "hint": "已存在匹配的银行规范事件，建议关联",
+            }
+        )
+
+    manual_rows = connection.execute(
+        """
+        SELECT m.id, m.company_id, m.counterparty_company_id, m.direction,
+               m.amount, m.currency, m.occurred_at, d.state
+        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 m.id != ? AND m.amount = ? AND m.currency = ?
+          AND (
+            (m.company_id = ? AND m.counterparty_company_id = ?)
+            OR (m.company_id = ? AND m.counterparty_company_id = ?)
+          )
+        ORDER BY m.id
+        """,
+        (
+            record["id"], record["amount"], record["currency"],
+            record["company_id"], record["counterparty_company_id"],
+            record["counterparty_company_id"], record["company_id"],
+        ),
+    ).fetchall()
+    for row in manual_rows:
+        if row["direction"] != wanted_direction:
+            continue
+        if row["state"] not in ("approved", "pending"):
+            continue
+        candidates.append(
+            {
+                "kind": "manual_record",
+                "ledger_event_id": None,
+                "manual_record_id": row["id"],
+                "amount": row["amount"],
+                "currency": row["currency"],
+                "occurred_at": row["occurred_at"],
+                "state": row["state"],
+                "hint": "存在方向相反的同额手工记录，建议核对后关联",
+            }
+        )
+    return candidates
+
+
+def _ledger_event_of_bank(connection, bank_event_id: int) -> int | None:
+    claim = connection.execute(
+        "SELECT ledger_event_id FROM ledger_event_bank_sources WHERE bank_event_id = ?",
+        (bank_event_id,),
+    ).fetchone()
+    return claim["ledger_event_id"] if claim is not None else None
+
+
+def list_records(
+    connection: sqlite3.Connection,
+    *,
+    company_id: int | None = None,
+    state: str | None = None,
+    limit: int = 100,
+) -> list[sqlite3.Row]:
+    conditions: list[str] = []
+    params: list[object] = []
+    if company_id is not None:
+        conditions.append("(m.company_id = ? OR m.counterparty_company_id = ?)")
+        params.extend([company_id, company_id])
+    if state is not None:
+        if state not in MANUAL_STATES:
+            raise ManualInputError("无效的记录状态。")
+        conditions.append("d.state = ?")
+        params.append(state)
+    where = f"WHERE {' AND '.join(conditions)}" if conditions else ""
+    return connection.execute(
+        f"""
+        SELECT m.*, d.id AS decision_id, d.state AS state, d.revision AS decision_revision,
+               d.action AS action, d.reason AS decision_reason,
+               d.actor_username AS decision_actor, d.created_at AS decision_at,
+               c.name AS company_name, cc.name AS counterparty_company_name,
+               u.username AS submitted_by_username
+        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
+        LEFT JOIN companies c ON c.id = m.company_id
+        LEFT JOIN companies cc ON cc.id = m.counterparty_company_id
+        LEFT JOIN users u ON u.id = m.submitted_by
+        {where}
+        ORDER BY m.id DESC
+        LIMIT ?
+        """,
+        (*params, max(1, int(limit))),
+    ).fetchall()
+
+
+def rebuild_current_manual_projection(connection: sqlite3.Connection) -> int:
+    began = False
+    if not connection.in_transaction:
+        connection.execute("BEGIN IMMEDIATE")
+        began = True
+    try:
+        connection.execute("DELETE FROM current_manual_record_decisions")
+        rows = connection.execute(
+            """
+            SELECT m.id AS record_id,
+                   (SELECT d2.id FROM manual_record_decisions d2
+                     WHERE d2.record_id = m.id
+                     ORDER BY d2.revision DESC LIMIT 1) AS latest_id
+            FROM manual_records m
+            """
+        ).fetchall()
+        rebuilt = 0
+        for row in rows:
+            if row["latest_id"] is None:
+                continue
+            connection.execute(
+                """
+                INSERT OR REPLACE INTO current_manual_record_decisions (record_id, decision_id)
+                VALUES (?, ?)
+                """,
+                (row["record_id"], row["latest_id"]),
+            )
+            rebuilt += 1
+    except Exception:
+        if began:
+            connection.rollback()
+        raise
+    else:
+        if began:
+            connection.commit()
+        return rebuilt
+
+
+# ---------------------------------------------------------------------------
+# Payloads
+# ---------------------------------------------------------------------------
+
+
+def _record_payload(connection: sqlite3.Connection, record_id: int, *, idempotent_replay: bool = False) -> dict[str, object]:
+    rows = list_records(connection, limit=1000)
+    row = next((item for item in rows if item["id"] == record_id), None)
+    if row is None:
+        raise ManualInputError("手工记录不存在。")
+    payload = _row_payload(connection, row)
+    if idempotent_replay:
+        payload["idempotent_replay"] = True
+    return payload
+
+
+def _row_payload(connection: sqlite3.Connection, row: sqlite3.Row) -> dict[str, object]:
+    evidence = json.loads(row["evidence_json"] or "{}") if row["evidence_json"] else {}
+    return {
+        "id": row["id"],
+        "company_id": row["company_id"],
+        "company_name": row["company_name"],
+        "counterparty_company_id": row["counterparty_company_id"],
+        "counterparty_company_name": row["counterparty_company_name"],
+        "occurred_at": row["occurred_at"],
+        "direction": row["direction"],
+        "amount": row["amount"],
+        "currency": row["currency"],
+        "funding_source": row["funding_source"],
+        "bank_account_id": row["bank_account_id"],
+        "personal_transit_mapping_id": row["personal_transit_mapping_id"],
+        "related_source_row_id": row["related_source_row_id"],
+        "requested_subject": row["requested_subject"],
+        "summary": row["summary"],
+        "reason": row["reason"],
+        "request_key": row["request_key"],
+        "supersedes_record_id": row["supersedes_record_id"],
+        "submitted_by": row["submitted_by"],
+        "submitted_by_username": row["submitted_by_username"] if "submitted_by_username" in row.keys() else None,
+        "attachment_name": evidence.get("attachment_name"),
+        "created_at": row["created_at"],
+        "state": row["state"],
+        "decision_id": row["decision_id"],
+        "decision_revision": row["decision_revision"],
+        "decision_action": row["action"],
+        "decision_reason": row["decision_reason"],
+        "decision_actor": row["decision_actor"],
+        "decision_at": row["decision_at"],
+        "candidates": find_candidates(connection, row["id"]),
+    }
+
+
+def _decision_payload(connection: sqlite3.Connection, record_id: int, decision_id: int) -> dict[str, object]:
+    row = connection.execute(
+        """
+        SELECT d.* FROM manual_record_decisions d
+        WHERE d.id = ?
+        """,
+        (decision_id,),
+    ).fetchone()
+    record = connection.execute(
+        "SELECT * FROM manual_records WHERE id = ?", (record_id,)
+    ).fetchone()
+    claim = manual_source_claim(connection, record_id)
+    return {
+        "record_id": record_id,
+        "decision_id": decision_id,
+        "revision": row["revision"],
+        "state": row["state"],
+        "action": row["action"],
+        "reason": row["reason"],
+        "actor_username": row["actor_username"],
+        "created_at": row["created_at"],
+        "ledger_event_id": claim["ledger_event_id"] if claim is not None else None,
+        "requested_subject": record["requested_subject"],
+        "amount": record["amount"],
+        "currency": record["currency"],
+        "occurred_at": record["occurred_at"],
+    }

src/bank_importer/master_data.py

@@ -262,7 +262,7 @@ def submit_bank_account(
 
     if existing["company_id"] == company_id:
         raise ConflictError("该银行账号已登记，请等待现有申请处理。")
-    raise ConflictError("该银行账号已被其他公司登记，请联系总账管理员核对。")
+    raise ConflictError("该银行账号已被其他公司登记，请联系管理员核对。")
 
 
 def review_bank_account(

src/bank_importer/personal_transit.py

@@ -0,0 +1,281 @@
+"""Personal transit account mappings and their administrator approval.
+
+A personal transit mapping states that a personal bank account represents a
+company for a specific flow direction inside an effective interval. The key is
+the normalized account number; the account holder name is display-only and
+never resolves a counterparty on its own (``AGENTS.md``: never infer a
+financial fact from a name alone). Only administrator-approved (``active``)
+mappings inside their effective window participate in counterparty resolution.
+"""
+
+from __future__ import annotations
+
+import sqlite3
+
+from .db import utc_now
+from .master_data import (
+    ConflictError,
+    mask_account_number,
+    normalize_account_number,
+    record_change,
+    validate_date,
+)
+
+MAPPING_STATUSES = ("pending", "active", "returned", "disabled")
+ALLOWED_DIRECTIONS = ("outgoing", "incoming", "both")
+
+
+def get_mapping(connection: sqlite3.Connection, mapping_id: int) -> sqlite3.Row | None:
+    return connection.execute(
+        "SELECT * FROM personal_transit_mappings WHERE id = ?", (mapping_id,)
+    ).fetchone()
+
+
+def submit_mapping(
+    connection: sqlite3.Connection,
+    *,
+    account_number: object,
+    account_name: object,
+    represented_company_id: int,
+    allowed_direction: str,
+    effective_from: object = None,
+    actor: sqlite3.Row | None,
+) -> sqlite3.Row:
+    """Create a pending personal transit mapping; returns the new row.
+
+    The account number is normalized (digits only) and unique: resubmitting a
+    returned request from the same company reopens the same row as pending;
+    any other existing row is a conflict guarded by the UNIQUE constraint.
+    """
+    number = normalize_account_number(account_number)
+    holder = str(account_name or "").strip() or None
+    direction = str(allowed_direction or "").strip()
+    if direction not in ALLOWED_DIRECTIONS:
+        raise ValueError(f"允许方向必须是：{'、'.join(ALLOWED_DIRECTIONS)}。")
+    if not holder:
+        raise ValueError("账户户名不能为空（仅作展示，不作匹配键）。")
+    company = connection.execute(
+        "SELECT id FROM companies WHERE id = ?", (represented_company_id,)
+    ).fetchone()
+    if company is None:
+        raise ValueError("代表的公司不存在。")
+    start = validate_date(effective_from, "生效日期")
+    now = utc_now()
+
+    existing = connection.execute(
+        "SELECT * FROM personal_transit_mappings WHERE account_number = ?", (number,)
+    ).fetchone()
+    if existing is None:
+        try:
+            with connection:
+                cursor = connection.execute(
+                    """
+                    INSERT INTO personal_transit_mappings (
+                        account_number, account_name, represented_company_id,
+                        allowed_direction, status, effective_from, submitted_by,
+                        created_at, updated_at
+                    ) VALUES (?, ?, ?, ?, 'pending', ?, ?, ?, ?)
+                    """,
+                    (
+                        number, holder, represented_company_id, direction,
+                        start, actor["id"] if actor else None, now, now,
+                    ),
+                )
+        except sqlite3.IntegrityError as exc:
+            raise ConflictError("该个人过账账号已登记，请等待现有申请处理。") from exc
+        mapping_id = int(cursor.lastrowid)
+        with connection:
+            record_change(
+                connection, "personal_transit_mapping", mapping_id, "submit", None,
+                {"account_number": number, "account_name": holder,
+                 "represented_company_id": represented_company_id,
+                 "allowed_direction": direction, "status": "pending",
+                 "effective_from": start},
+                None, actor,
+            )
+        return get_mapping(connection, mapping_id)
+
+    if existing["status"] == "returned":
+        with connection:
+            connection.execute(
+                """
+                UPDATE personal_transit_mappings
+                SET account_name = ?, represented_company_id = ?,
+                    allowed_direction = ?, status = 'pending', effective_from = ?,
+                    submitted_by = ?, reviewed_by = NULL, reviewed_at = NULL,
+                    review_reason = NULL, updated_at = ?
+                WHERE id = ? AND status = 'returned'
+                """,
+                (
+                    holder, represented_company_id, direction, start,
+                    actor["id"] if actor else None, now, existing["id"],
+                ),
+            )
+            record_change(
+                connection, "personal_transit_mapping", existing["id"], "resubmit",
+                None, {"account_number": number, "status": "pending",
+                       "allowed_direction": direction, "effective_from": start},
+                "退回后重新提交", actor,
+            )
+        return get_mapping(connection, existing["id"])
+
+    raise ConflictError("该个人过账账号已登记，请等待现有申请处理。")
+
+
+def review_mapping(
+    connection: sqlite3.Connection,
+    mapping_id: int,
+    decision: str,
+    reason: str | None,
+    actor: sqlite3.Row,
+    *,
+    effective_from: object = None,
+    effective_to: object = None,
+) -> sqlite3.Row:
+    """Approve, return or disable a mapping; returns the updated row."""
+    mapping = get_mapping(connection, mapping_id)
+    if mapping is None:
+        raise LookupError("个人过账映射不存在。")
+    reason = (reason or "").strip() or None
+    today = utc_now()[:10]
+
+    if decision == "approve":
+        if mapping["status"] != "pending":
+            raise ConflictError("只有待复核的映射可以审核通过。")
+        start = validate_date(effective_from, "生效日期") or mapping["effective_from"] or today
+        with connection:
+            connection.execute(
+                """
+                UPDATE personal_transit_mappings
+                SET status = 'active', effective_from = ?, effective_to = NULL,
+                    reviewed_by = ?, reviewed_at = ?, review_reason = ?, updated_at = ?
+                WHERE id = ?
+                """,
+                (start, actor["id"], utc_now(), reason, utc_now(), mapping_id),
+            )
+            record_change(
+                connection, "personal_transit_mapping", mapping_id, "approve", None,
+                {"status": "active", "effective_from": start}, reason, actor,
+            )
+    elif decision == "return":
+        if mapping["status"] != "pending":
+            raise ConflictError("只有待复核的映射可以退回。")
+        if reason is None:
+            raise ValueError("退回必须填写原因。")
+        with connection:
+            connection.execute(
+                """
+                UPDATE personal_transit_mappings
+                SET status = 'returned', reviewed_by = ?, reviewed_at = ?,
+                    review_reason = ?, updated_at = ?
+                WHERE id = ?
+                """,
+                (actor["id"], utc_now(), reason, utc_now(), mapping_id),
+            )
+            record_change(
+                connection, "personal_transit_mapping", mapping_id, "return", None,
+                {"status": "returned"}, reason, actor,
+            )
+    elif decision == "disable":
+        if mapping["status"] != "active":
+            raise ConflictError("只有已启用的映射可以停用。")
+        if reason is None:
+            raise ValueError("停用必须填写原因。")
+        end = validate_date(effective_to, "停用日期") or today
+        with connection:
+            connection.execute(
+                """
+                UPDATE personal_transit_mappings
+                SET status = 'disabled', effective_to = ?,
+                    reviewed_by = ?, reviewed_at = ?, review_reason = ?, updated_at = ?
+                WHERE id = ?
+                """,
+                (end, actor["id"], utc_now(), reason, utc_now(), mapping_id),
+            )
+            record_change(
+                connection, "personal_transit_mapping", mapping_id, "disable", None,
+                {"status": "disabled", "effective_to": end}, reason, actor,
+            )
+    else:
+        raise ValueError("审核决定必须是 approve、return 或 disable。")
+    return get_mapping(connection, mapping_id)
+
+
+def list_mappings(
+    connection: sqlite3.Connection,
+    company_id: int | None = None,
+    status: str | None = None,
+) -> list[sqlite3.Row]:
+    conditions: list[str] = []
+    params: list[object] = []
+    if company_id is not None:
+        conditions.append("m.represented_company_id = ?")
+        params.append(company_id)
+    if status is not None:
+        if status not in MAPPING_STATUSES:
+            raise ValueError("无效的映射状态。")
+        conditions.append("m.status = ?")
+        params.append(status)
+    where = f"WHERE {' AND '.join(conditions)}" if conditions else ""
+    return connection.execute(
+        f"""
+        SELECT m.*, c.name AS company_name
+        FROM personal_transit_mappings m
+        JOIN companies c ON c.id = m.represented_company_id
+        {where}
+        ORDER BY m.id
+        """,
+        params,
+    ).fetchall()
+
+
+def is_mapping_active(mapping: sqlite3.Row, on_date: str) -> bool:
+    """True when the mapping may resolve a counterparty on ``on_date``.
+
+    ``effective_to`` is the last participating day (inclusive). Disabled
+    mappings stop resolving new rows but keep identifying historical rows
+    inside their effective window, matching ``bank_accounts`` semantics.
+    """
+    if mapping["status"] not in ("active", "disabled"):
+        return False
+    if mapping["effective_from"] and on_date < mapping["effective_from"]:
+        return False
+    if mapping["effective_to"] and on_date > mapping["effective_to"]:
+        return False
+    return True
+
+
+def direction_allowed(mapping: sqlite3.Row, row_direction: str) -> bool:
+    """True when the personal account may represent the company for this flow.
+
+    ``allowed_direction`` describes the transfer from the represented company's
+    perspective: when the personal account appears as the counterparty of an
+    outgoing row, the represented company is receiving (incoming); for an
+    incoming row the represented company is paying out (outgoing).
+    """
+    counterparty_flow = "incoming" if row_direction == "outgoing" else "outgoing"
+    allowed = mapping["allowed_direction"]
+    return allowed == "both" or allowed == counterparty_flow
+
+
+def mapping_payload(mapping: sqlite3.Row, *, full: bool) -> dict[str, object]:
+    """Serialize a mapping; company-facing views only ever see masked numbers."""
+    payload: dict[str, object] = {
+        "id": mapping["id"],
+        "account_name": mapping["account_name"],
+        "represented_company_id": mapping["represented_company_id"],
+        "allowed_direction": mapping["allowed_direction"],
+        "status": mapping["status"],
+        "effective_from": mapping["effective_from"],
+        "effective_to": mapping["effective_to"],
+        "reviewed_at": mapping["reviewed_at"],
+        "review_reason": mapping["review_reason"],
+        "created_at": mapping["created_at"],
+    }
+    if "company_name" in mapping.keys():
+        payload["company_name"] = mapping["company_name"]
+    if full:
+        payload["account_number"] = mapping["account_number"]
+    else:
+        payload["account_number_masked"] = mask_account_number(mapping["account_number"])
+    return payload

src/bank_importer/settings.py

@@ -0,0 +1,309 @@
+"""System settings and reminder item generation.
+
+System-wide parameters (closing day, global start date, auto-reminder toggle
+and lead days) are persisted in ``system_settings`` with an append-only
+``system_setting_changes`` trail. Reminder pending items are derived from real
+backend data (per-sheet reviews, bank accounts, canonical transfer decisions)
+rather than hard-coded rosters.
+"""
+
+from __future__ import annotations
+
+import re
+import sqlite3
+from datetime import datetime, timezone
+
+from .db import utc_now
+
+# Defaults are applied when a key is absent; the value type is always string.
+DEFAULT_SETTINGS: dict[str, str] = {
+    "closing_day": "5",
+    "start_date": "2026-01-01",
+    "auto_remind": "1",
+    "remind_days": "3",
+}
+
+_SETTING_KEYS = frozenset({"closing_day", "start_date", "auto_remind", "remind_days"})
+
+_DATE_RE = re.compile(r"^\d{4}-\d{2}-\d{2}$")
+
+
+def _valid_date(value: str) -> bool:
+    if not _DATE_RE.match(value):
+        return False
+    try:
+        datetime.strptime(value, "%Y-%m-%d")
+    except ValueError:
+        return False
+    return True
+
+
+def get_settings(connection: sqlite3.Connection) -> dict[str, str]:
+    settings = dict(DEFAULT_SETTINGS)
+    rows = connection.execute(
+        "SELECT key, value FROM system_settings"
+    ).fetchall()
+    for row in rows:
+        settings[row["key"]] = row["value"]
+    return settings
+
+
+def validate_settings(values: dict[str, object]) -> tuple[dict[str, str], str | None]:
+    """Return ``(cleaned, error)``; ``cleaned`` holds only recognized keys."""
+    cleaned: dict[str, str] = {}
+    if "closing_day" in values:
+        raw = str(values["closing_day"]).strip()
+        try:
+            day = int(raw)
+        except ValueError:
+            return cleaned, "每月结账日须为 1-28 之间的整数。"
+        if day < 1 or day > 28:
+            return cleaned, "每月结账日须为 1-28 之间的整数。"
+        cleaned["closing_day"] = str(day)
+    if "start_date" in values:
+        raw = str(values["start_date"]).strip()
+        if not _valid_date(raw):
+            return cleaned, "全局起算日须为有效日期（YYYY-MM-DD）。"
+        cleaned["start_date"] = raw
+    if "auto_remind" in values:
+        raw = str(values["auto_remind"]).strip()
+        if raw not in {"0", "1"}:
+            return cleaned, "自动提醒开关须为 0 或 1。"
+        cleaned["auto_remind"] = raw
+    if "remind_days" in values:
+        raw = str(values["remind_days"]).strip()
+        try:
+            days = int(raw)
+        except ValueError:
+            return cleaned, "提前提醒天数须为不小于 1 的整数。"
+        if days < 1 or days > 30:
+            return cleaned, "提前提醒天数须为 1-30 之间的整数。"
+        cleaned["remind_days"] = str(days)
+    return cleaned, None
+
+
+def update_settings(
+    connection: sqlite3.Connection,
+    values: dict[str, object],
+    actor: sqlite3.Row,
+) -> dict[str, str]:
+    cleaned, error = validate_settings(values)
+    if error is not None:
+        raise ValueError(error)
+    if not cleaned:
+        raise ValueError("没有需要保存的设置项。")
+    current = get_settings(connection)
+    with connection:
+        for key, new_value in cleaned.items():
+            old_value = current.get(key)
+            if old_value == new_value:
+                continue
+            connection.execute(
+                """
+                INSERT INTO system_settings (key, value, updated_by, updated_at)
+                VALUES (?, ?, ?, ?)
+                ON CONFLICT(key) DO UPDATE SET
+                    value = excluded.value,
+                    updated_by = excluded.updated_by,
+                    updated_at = excluded.updated_at
+                """,
+                (key, new_value, actor["id"], utc_now()),
+            )
+            connection.execute(
+                """
+                INSERT INTO system_setting_changes (
+                    key, before_value, after_value,
+                    actor_user_id, actor_username, created_at
+                ) VALUES (?, ?, ?, ?, ?, ?)
+                """,
+                (
+                    key,
+                    old_value,
+                    new_value,
+                    actor["id"],
+                    actor["username"],
+                    utc_now(),
+                ),
+            )
+    return get_settings(connection)
+
+
+# ----------------------------------------------------------------------
+# Reminder pending items
+# ----------------------------------------------------------------------
+
+def _current_period() -> tuple[str, str]:
+    """Return the current calendar month as ``(start, end_exclusive)`` dates."""
+    today = datetime.now(timezone.utc)
+    start = today.strftime("%Y-%m-01")
+    year, month = today.year, today.month
+    if month == 12:
+        end = f"{year + 1}-01-01"
+    else:
+        end = f"{year}-{month + 1:02d}-01"
+    return start, end
+
+
+def pending_items(connection: sqlite3.Connection, company_id: int) -> list[dict[str, str]]:
+    """Derive the list of pending reminder items for one company."""
+    items: list[dict[str, str]] = []
+
+    company = connection.execute(
+        "SELECT id, name FROM companies WHERE id = ?", (company_id,)
+    ).fetchone()
+    if company is None:
+        return items
+
+    period_start, _ = _current_period()
+
+    # 1) 本月流水未提交：有已启用账户，但本月没有任何已确认的工作表。
+    active_accounts = connection.execute(
+        """
+        SELECT id, account_number FROM bank_accounts
+        WHERE company_id = ? AND status = 'active'
+        """,
+        (company_id,),
+    ).fetchall()
+    confirmed_this_period = connection.execute(
+        """
+        SELECT COUNT(*) AS n
+        FROM sheet_reviews rv
+        JOIN import_batches b ON b.id = rv.import_batch_id
+        WHERE b.company_id = ? AND rv.review_status = 'confirmed'
+          AND rv.sheet_batch_id IN (
+              SELECT id FROM sheet_batches s
+              WHERE s.period_end >= ?
+          )
+        """,
+        (company_id, period_start),
+    ).fetchone()["n"]
+    if active_accounts and confirmed_this_period == 0:
+        items.append(
+            {
+                "kind": "流水未提交",
+                "content": "本月各银行账户流水尚未提交，请尽快上传本月银行流水。",
+            }
+        )
+
+    # 2) 待确认工作表：仍有未确认的解析结果。
+    pending_sheets = connection.execute(
+        """
+        SELECT COUNT(*) AS n
+        FROM sheet_reviews rv
+        JOIN import_batches b ON b.id = rv.import_batch_id
+        WHERE b.company_id = ? AND rv.review_status = 'pending'
+        """,
+        (company_id,),
+    ).fetchone()["n"]
+    if pending_sheets:
+        items.append(
+            {
+                "kind": "待确认工作表",
+                "content": f"有 {pending_sheets} 个导入工作表尚未确认，请核对后确认。",
+            }
+        )
+
+    # 3) 待审核账户登记：处于待复核状态的银行账户。
+    pending_accounts = connection.execute(
+        """
+        SELECT COUNT(*) AS n FROM bank_accounts
+        WHERE company_id = ? AND status = 'pending'
+        """,
+        (company_id,),
+    ).fetchone()["n"]
+    if pending_accounts:
+        items.append(
+            {
+                "kind": "账户登记",
+                "content": f"有 {pending_accounts} 个银行账户登记待审核。",
+            }
+        )
+
+    # 4) 待确认往来事项：尚未解决的往来匹配。
+    pending_transfers = connection.execute(
+        """
+        SELECT COUNT(*) AS n
+        FROM current_transfer_decisions c
+        JOIN transfer_match_decisions d ON d.id = c.decision_id
+        JOIN transfer_decision_participants p
+             ON p.decision_id = d.id AND p.company_id = ?
+        WHERE d.classification IN ('unresolved', 'needs_review')
+        """,
+        (company_id,),
+    ).fetchone()["n"]
+    if pending_transfers:
+        items.append(
+            {
+                "kind": "往来待确认",
+                "content": f"有 {pending_transfers} 项往来流水待确认，请核对对方银行流水佐证。",
+            }
+        )
+
+    return items
+
+
+def send_reminders(
+    connection: sqlite3.Connection,
+    company_id: int,
+    actor: sqlite3.Row,
+) -> tuple[list[dict[str, str]], str | None]:
+    """Create reminder rows for a company's pending items.
+
+    Returns ``(created, deadline)``. ``created`` is the list of persisted
+    reminder payloads; ``deadline`` is derived from the closing-day setting.
+    """
+    items = pending_items(connection, company_id)
+    if not items:
+        return [], None
+
+    settings = get_settings(connection)
+    try:
+        closing_day = int(settings["closing_day"])
+    except ValueError:
+        closing_day = 5
+    today = datetime.now(timezone.utc)
+    # Deadline: next month's closing day (current month if today is before it).
+    if today.day < closing_day:
+        deadline = today.strftime(f"%Y-%m-{closing_day:02d}")
+    else:
+        year, month = today.year, today.month
+        if month == 12:
+            year, month = year + 1, 1
+        else:
+            month += 1
+        deadline = f"{year}-{month:02d}-{closing_day:02d}"
+
+    created: list[dict[str, str]] = []
+    with connection:
+        for item in items:
+            cursor = connection.execute(
+                """
+                INSERT INTO reminders (
+                    company_id, kind, content, deadline, source,
+                    actor_user_id, actor_username, created_at
+                ) VALUES (?, ?, ?, ?, 'manual', ?, ?, ?)
+                """,
+                (
+                    company_id,
+                    item["kind"],
+                    item["content"],
+                    deadline,
+                    actor["id"],
+                    actor["username"],
+                    utc_now(),
+                ),
+            )
+            created.append(
+                {
+                    "id": cursor.lastrowid,
+                    "company_id": company_id,
+                    "kind": item["kind"],
+                    "content": item["content"],
+                    "deadline": deadline,
+                    "source": "manual",
+                    "status": "unread",
+                    "actor_username": actor["username"],
+                    "created_at": utc_now(),
+                }
+            )
+    return created, deadline

src/bank_importer/subjects.py

@@ -0,0 +1,398 @@
+"""Statutory subject suggestions, mirror mapping and confirmation (B-44).
+
+Subjects are stored from one participating company's perspective and the
+other side is the fixed mirror (应收<->应付, 其他应收<->其他应付), so the two
+companies can never record conflicting subjects. Bank summary/purpose text
+only ever produces a *suggestion*; nothing here confirms a subject
+automatically. Confirmation is an explicit administrator decision carrying
+``expected_revision`` and an idempotency key.
+"""
+
+from __future__ import annotations
+
+import json
+import re
+import sqlite3
+
+from . import matching
+
+SUBJECTS = ("receivable", "payable", "other_receivable", "other_payable")
+SUBJECT_RULE_VERSION = "subject-suggest-draft-v1"
+
+MIRROR = {
+    "receivable": "payable",
+    "payable": "receivable",
+    "other_receivable": "other_payable",
+    "other_payable": "other_receivable",
+}
+
+SUBJECT_LABELS = {
+    "receivable": "应收",
+    "payable": "应付",
+    "other_receivable": "其他应收",
+    "other_payable": "其他应付",
+}
+
+_FULL_WIDTH = str.maketrans(
+    "ＡＢＣＤＥＦＧＨＩＪＫＬＭＮＯＰＱＲＳＴＵＶＷＸＹＺ"
+    "ａｂｃｄｅｆｇｈｉｊｋｌｍｎｏｐｑｒｓｔｕｖｗｘｙｚ０１２３４５６７８９",
+    "ABCDEFGHIJKLMNOPQRSTUVWXYZ"
+    "abcdefghijklmnopqrstuvwxyz0123456789",
+)
+
+# Draft v1 dictionary. Exact-keyword matching only; every hit is a suggestion
+# and never an automatic posting. Trade-type keywords are deliberately absent
+# until the group supplies an approved dictionary (they always go to review).
+_LOAN_LIKE = ("借款", "往来款", "资金往来", "临时借款", "资金调拨", "代垫", "垫付")
+_REPAY_LIKE = ("还款", "归还借款", "归还往来款")
+
+
+class SubjectConflictError(ValueError):
+    """A stale revision or idempotency conflict (mapped to HTTP 409)."""
+
+
+class SubjectInputError(ValueError):
+    """Invalid input for a subject decision (mapped to HTTP 400/422)."""
+
+
+def mirror_subject(subject_code: str) -> str:
+    if subject_code not in MIRROR:
+        raise SubjectInputError("科目必须是应收/应付/其他应收/其他应付之一。")
+    return MIRROR[subject_code]
+
+
+def subject_label(subject_code: str) -> str:
+    return SUBJECT_LABELS.get(subject_code, subject_code)
+
+
+def _normalize(text: object) -> str:
+    return re.sub(r"[\s\ufeff]+", "", str(text or "").translate(_FULL_WIDTH))
+
+
+def _bank_evidence_texts(connection: sqlite3.Connection, ledger_event_id: int) -> dict[str, str]:
+    """Purpose/summary text of the B-43 source rows behind a bank event."""
+    row = connection.execute(
+        """
+        SELECT bs.bank_event_id FROM ledger_event_bank_sources bs
+        WHERE bs.ledger_event_id = ?
+        """,
+        (ledger_event_id,),
+    ).fetchone()
+    if row is None:
+        return {"purpose": "", "summary": ""}
+    decision = matching._current_decision_for_event(connection, row["bank_event_id"])
+    if decision is None:
+        return {"purpose": "", "summary": ""}
+    observations = matching._decision_observations(connection, decision["id"])
+    texts: dict[str, list[str]] = {"purpose": [], "summary": []}
+    for observation in observations:
+        source = connection.execute(
+            "SELECT purpose, summary FROM source_rows WHERE id = ?",
+            (observation["source_row_id"],),
+        ).fetchone()
+        if source is None:
+            continue
+        for key in ("purpose", "summary"):
+            value = str(source[key] or "").strip()
+            if value:
+                texts[key].append(value)
+    return {
+        "purpose": " ".join(texts["purpose"]),
+        "summary": " ".join(texts["summary"]),
+    }
+
+
+def compute_suggestions(
+    connection: sqlite3.Connection, ledger_event_id: int
+) -> list[dict[str, object]]:
+    """    Deterministic draft suggestions for a pending event, never confirmation.
+
+    Purpose rules take precedence over summary rules. When both loan-like and
+    repay-like keywords match, both candidates are returned as a conflict for
+    the reviewer; no priority breaks the tie.
+    """
+    from .ledger_events import current_revision
+
+    revision = current_revision(connection, ledger_event_id)
+    if revision is None or revision["state"] != "pending_subject":
+        return []
+    texts = _bank_evidence_texts(connection, ledger_event_id)
+    purpose = _normalize(texts["purpose"])
+    summary = _normalize(texts["summary"])
+    search = purpose or summary
+    payer = revision["payer_company_id"]
+    payee = revision["payee_company_id"]
+
+    loan_hit = next((word for word in _LOAN_LIKE if word in search), None)
+    repay_hit = next((word for word in _REPAY_LIKE if word in search), None)
+
+    suggestions: list[dict[str, object]] = []
+    if loan_hit:
+        suggestions.append(
+            {
+                "suggested_perspective_company_id": payer,
+                "suggested_subject_code": "other_receivable",
+                "reason": f"匹配建议词典「{loan_hit}」，建议付款方其他应收",
+                "rule_version": SUBJECT_RULE_VERSION,
+                "evidence": {
+                    "keyword": loan_hit,
+                    "matched_text": search,
+                    "approved": False,
+                },
+            }
+        )
+    if repay_hit:
+        suggestions.append(
+            {
+                "suggested_perspective_company_id": payee,
+                "suggested_subject_code": "other_receivable",
+                "reason": f"匹配建议词典「{repay_hit}」，建议收款方其他应收",
+                "rule_version": SUBJECT_RULE_VERSION,
+                "evidence": {
+                    "keyword": repay_hit,
+                    "matched_text": search,
+                    "approved": False,
+                },
+            }
+        )
+    return suggestions
+
+
+def store_suggestions(connection: sqlite3.Connection, ledger_event_id: int) -> int:
+    """Compute and append suggestions for a pending event. Returns count stored."""
+    from .ledger_events import current_revision
+
+    revision = current_revision(connection, ledger_event_id)
+    if revision is None or revision["state"] != "pending_subject":
+        return 0
+    stored = 0
+    for suggestion in compute_suggestions(connection, ledger_event_id):
+        from .db import utc_now
+
+        connection.execute(
+            """
+            INSERT INTO ledger_subject_suggestions (
+                ledger_event_id, source_revision_id,
+                suggested_perspective_company_id, suggested_subject_code,
+                rule_version, evidence_json, created_at
+            ) VALUES (?, ?, ?, ?, ?, ?, ?)
+            """,
+            (
+                ledger_event_id, revision["id"],
+                suggestion["suggested_perspective_company_id"],
+                suggestion["suggested_subject_code"],
+                suggestion["rule_version"],
+                json.dumps(suggestion.get("evidence", {}), ensure_ascii=False),
+                utc_now(),
+            ),
+        )
+        stored += 1
+    return stored
+
+
+def confirm_subject(
+    connection: sqlite3.Connection,
+    ledger_event_id: int,
+    *,
+    perspective_company_id: int,
+    subject_code: str,
+    reason: str,
+    expected_revision: int | None,
+    request_key: str | None,
+    actor: sqlite3.Row,
+) -> dict[str, object]:
+    """Confirm a subject, turning a pending event into a confirmed revision."""
+    from .ledger_events import append_revision, current_revision
+
+    reason = (reason or "").strip()
+    if not reason:
+        raise SubjectInputError("必须填写科目确认依据。")
+    if subject_code not in SUBJECTS:
+        raise SubjectInputError("科目必须是应收/应付/其他应收/其他应付之一。")
+
+    began = False
+    if not connection.in_transaction:
+        connection.execute("BEGIN IMMEDIATE")
+        began = True
+    try:
+        if request_key:
+            existing = connection.execute(
+                """
+                SELECT * FROM ledger_event_revisions
+                WHERE ledger_event_id = ? AND idempotency_key = ?
+                ORDER BY id LIMIT 1
+                """,
+                (ledger_event_id, request_key),
+            ).fetchone()
+            if existing is not None:
+                if began:
+                    connection.commit()
+                return _revision_payload(connection, existing)
+
+        current = current_revision(connection, ledger_event_id)
+        if current is None:
+            raise SubjectConflictError("该事件不存在或没有当前修订。")
+        if current["state"] != "pending_subject":
+            raise SubjectConflictError("只有待确认科目的事件可以确认科目。")
+        # ``expected_revision`` may be the revision row id (what the API/UI
+        # sends as ``ledger_revision_id``) or the per-event sequence number;
+        # both identify the exact revision the client saw.
+        if expected_revision is not None and int(expected_revision) not in (
+            current["id"], current["revision"],
+        ):
+            raise SubjectConflictError("事件已发生变更，请刷新后重试。")
+        participants = {current["payer_company_id"], current["payee_company_id"]}
+        if perspective_company_id not in participants:
+            raise SubjectInputError("视角公司必须是事件参与方。")
+
+        revision_id = append_revision(
+            connection,
+            ledger_event_id,
+            state="confirmed",
+            effective_at=current["effective_at"],
+            amount=current["amount"],
+            currency=current["currency"],
+            payer_company_id=current["payer_company_id"],
+            payee_company_id=current["payee_company_id"],
+            perspective_company_id=perspective_company_id,
+            subject_code=subject_code,
+            source_kind=current["source_kind"],
+            source_revision_token=current["source_revision_token"],
+            posting_kind=current["posting_kind"],
+            reverses_ledger_event_id=current["reverses_ledger_event_id"],
+            adjusts_ledger_event_id=current["adjusts_ledger_event_id"],
+            rule_version=current["rule_version"] or SUBJECT_RULE_VERSION,
+            evidence_json=current["evidence_json"],
+            idempotency_key=request_key,
+            actor=actor,
+            reason=reason,
+            supersedes_revision_id=current["id"],
+        )
+        row = connection.execute(
+            "SELECT * FROM ledger_event_revisions WHERE id = ?", (revision_id,)
+        ).fetchone()
+    except Exception:
+        if began:
+            connection.rollback()
+        raise
+    else:
+        if began:
+            connection.commit()
+        return _revision_payload(connection, row)
+
+
+def park_subject(
+    connection: sqlite3.Connection,
+    ledger_event_id: int,
+    *,
+    disposition: str,
+    reason: str,
+    expected_revision: int | None,
+    request_key: str | None,
+    actor: sqlite3.Row,
+) -> dict[str, object]:
+    """Record 退回/转异常 without confirming a statutory subject.
+
+    The event stays ``pending_subject`` so it never enters confirmed balances.
+    ``exception`` is hidden from the active review queue; ``return`` remains
+    visible so the company can supplement materials.
+    """
+    from .ledger_events import append_revision, current_revision
+
+    if disposition not in ("return", "exception"):
+        raise SubjectInputError("科目处理只能是退回或转异常。")
+    reason = (reason or "").strip()
+    if not reason:
+        raise SubjectInputError("必须填写处理依据。")
+
+    began = False
+    if not connection.in_transaction:
+        connection.execute("BEGIN IMMEDIATE")
+        began = True
+    try:
+        if request_key:
+            existing = connection.execute(
+                """
+                SELECT * FROM ledger_event_revisions
+                WHERE ledger_event_id = ? AND idempotency_key = ?
+                ORDER BY id LIMIT 1
+                """,
+                (ledger_event_id, request_key),
+            ).fetchone()
+            if existing is not None:
+                if began:
+                    connection.commit()
+                return _revision_payload(connection, existing)
+
+        current = current_revision(connection, ledger_event_id)
+        if current is None:
+            raise SubjectConflictError("该事件不存在或没有当前修订。")
+        if current["state"] != "pending_subject":
+            raise SubjectConflictError("只有待确认科目的事件可以退回或转异常。")
+        if expected_revision is not None and int(expected_revision) not in (
+            current["id"], current["revision"],
+        ):
+            raise SubjectConflictError("事件已发生变更，请刷新后重试。")
+        evidence = json.loads(current["evidence_json"] or "{}") if current["evidence_json"] else {}
+        evidence["admin_disposition"] = disposition
+        revision_id = append_revision(
+            connection,
+            ledger_event_id,
+            state="pending_subject",
+            effective_at=current["effective_at"],
+            amount=current["amount"],
+            currency=current["currency"],
+            payer_company_id=current["payer_company_id"],
+            payee_company_id=current["payee_company_id"],
+            perspective_company_id=None,
+            subject_code=None,
+            source_kind=current["source_kind"],
+            source_revision_token=current["source_revision_token"],
+            posting_kind=current["posting_kind"],
+            reverses_ledger_event_id=current["reverses_ledger_event_id"],
+            adjusts_ledger_event_id=current["adjusts_ledger_event_id"],
+            rule_version=current["rule_version"] or SUBJECT_RULE_VERSION,
+            evidence_json=json.dumps(evidence, ensure_ascii=False),
+            idempotency_key=request_key,
+            actor=actor,
+            reason=reason,
+            supersedes_revision_id=current["id"],
+        )
+        row = connection.execute(
+            "SELECT * FROM ledger_event_revisions WHERE id = ?", (revision_id,)
+        ).fetchone()
+    except Exception:
+        if began:
+            connection.rollback()
+        raise
+    else:
+        if began:
+            connection.commit()
+        return _revision_payload(connection, row)
+
+
+def _revision_payload(connection: sqlite3.Connection, revision: sqlite3.Row) -> dict[str, object]:
+    company = connection.execute(
+        "SELECT name FROM companies WHERE id = ?", (revision["perspective_company_id"],)
+    ).fetchone()
+    return {
+        "ledger_event_id": revision["ledger_event_id"],
+        "revision_id": revision["id"],
+        "revision": revision["revision"],
+        "state": revision["state"],
+        "effective_at": revision["effective_at"],
+        "amount": revision["amount"],
+        "currency": revision["currency"],
+        "payer_company_id": revision["payer_company_id"],
+        "payee_company_id": revision["payee_company_id"],
+        "perspective_company_id": revision["perspective_company_id"],
+        "perspective_company_name": company["name"] if company else None,
+        "subject_code": revision["subject_code"],
+        "subject_label": subject_label(revision["subject_code"])
+        if revision["subject_code"]
+        else None,
+        "posting_kind": revision["posting_kind"],
+        "source_kind": revision["source_kind"],
+        "reason": revision["reason"],
+        "created_at": revision["created_at"],
+    }

tests/ledger_helpers.py

@@ -0,0 +1,175 @@
+"""Shared fixtures for B-44 ledger / manual / position tests."""
+
+from __future__ import annotations
+
+from pathlib import Path
+import sqlite3
+import tempfile
+import unittest
+
+from bank_importer import auth, matching, master_data
+from bank_importer.db import connect, migrate, utc_now
+
+
+class LedgerBase(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.connection = connect(self.db_path)
+        self.addCleanup(self.connection.close)
+        migrate(self.connection)
+        self.admin = self._admin()
+        self.company_a = self._company("甲公司")
+        self.company_b = self._company("乙公司")
+        self.company_c = self._company("丙公司")
+        self.account_a = self._approved_account(self.company_a, "6222000000000001")
+        self.account_b = self._approved_account(self.company_b, "6222000000000002")
+
+    def _admin(self):
+        auth.create_user(self.connection, "admin-u", "AdminPass123", "admin")
+        return self.connection.execute(
+            "SELECT * FROM users WHERE username = 'admin-u'"
+        ).fetchone()
+
+    def _company(self, name: str) -> int:
+        with self.connection:
+            cursor = self.connection.execute(
+                "INSERT INTO companies (name, created_at, updated_at) VALUES (?, ?, ?)",
+                (name, utc_now(), utc_now()),
+            )
+        return int(cursor.lastrowid)
+
+    def _approved_account(self, company_id: int, number: str, start: str = "2026-01-01"):
+        account = master_data.submit_bank_account(
+            self.connection, company_id=company_id, bank_name="中信银行",
+            account_type="基本户", account_number=number, start_date=start,
+            actor=None,
+        )
+        return master_data.review_bank_account(
+            self.connection, account["id"], "approve", None, self.admin,
+            effective_from=start,
+        )
+
+    def add_row(
+        self,
+        company_id: int,
+        *,
+        own_account: str,
+        cp_account: str | None = None,
+        income: str = "0",
+        expense: str = "0",
+        at: str = "2026-01-05T10:00:00",
+        currency: str = "CNY",
+        reference: str | None = None,
+        summary: str | None = None,
+        purpose: str | None = None,
+    ) -> int:
+        with self.connection:
+            cursor = self.connection.execute(
+                """
+                INSERT INTO source_files (sha256, original_filename, size_bytes, storage_path, created_at)
+                VALUES (?, '测试.xlsx', 1, 'data/files/测试.xlsx', ?)
+                """,
+                (utc_now(), utc_now()),
+            )
+            source_file_id = int(cursor.lastrowid)
+            cursor = self.connection.execute(
+                """
+                INSERT INTO import_batches (source_file_id, status, company_id, created_at, updated_at)
+                VALUES (?, 'parsing', ?, ?, ?)
+                """,
+                (source_file_id, company_id, utc_now(), utc_now()),
+            )
+            batch_id = int(cursor.lastrowid)
+            cursor = self.connection.execute(
+                """
+                INSERT INTO sheet_batches (
+                    import_batch_id, sheet_name, bank_name, template_id, template_version,
+                    header_row, own_account, own_name, period_start, period_end,
+                    transaction_count, warnings, created_at
+                ) VALUES (?, '流水', '测试银行', 'test-v1', 1, 1, NULL, NULL, NULL, NULL, 1, '[]', ?)
+                """,
+                (batch_id, utc_now()),
+            )
+            sheet_batch_id = int(cursor.lastrowid)
+            self.connection.execute(
+                """
+                INSERT INTO sheet_reviews (
+                    import_batch_id, sheet_name, outcome, sheet_batch_id,
+                    review_status, created_at
+                ) VALUES (?, '流水', 'parsed', ?, 'confirmed', ?)
+                """,
+                (batch_id, sheet_batch_id, utc_now()),
+            )
+            cursor = self.connection.execute(
+                """
+                INSERT INTO source_rows (
+                    sheet_batch_id, source_row, transaction_at, income, expense, balance,
+                    own_account, own_name, counterparty_account, counterparty_name,
+                    counterparty_bank, summary, purpose, reference, currency, created_at
+                ) VALUES (?, 1, ?, ?, ?, NULL, ?, '测试', ?, '对方', NULL, ?, ?, ?, ?, ?)
+                """,
+                (
+                    sheet_batch_id, at, income, expense, own_account,
+                    cp_account, summary, purpose, reference, currency, utc_now(),
+                ),
+            )
+        return int(cursor.lastrowid)
+
+    def pair(
+        self,
+        payer: int,
+        payee: int,
+        amount: str,
+        at: str = "2026-01-05T10:00:00",
+        *,
+        currency: str = "CNY",
+        summary: str = "借款",
+        purpose: str = "往来款",
+    ) -> tuple[int, int]:
+        """Create a mirrored A/B pair and reconcile into an eligible event."""
+        payer_account = self._account_of(payer)
+        payee_account = self._account_of(payee)
+        row_payer = self.add_row(
+            payer, own_account=payer_account, cp_account=payee_account,
+            expense=amount, at=at, currency=currency, summary=summary, purpose=purpose,
+        )
+        row_payee = self.add_row(
+            payee, own_account=payee_account, cp_account=payer_account,
+            income=amount, at=at.replace("T10:", "T11:"), currency=currency,
+            summary=summary, purpose=purpose,
+        )
+        matching.reconcile_rows(self.connection, [row_payer, row_payee])
+        return row_payer, row_payee
+
+    def _account_of(self, company_id: int) -> str:
+        if company_id == self.company_a:
+            return self.account_a["account_number"]
+        if company_id == self.company_b:
+            return self.account_b["account_number"]
+        return "6222000000000005"
+
+    def eligible(self) -> list[sqlite3.Row]:
+        return matching.eligible_intercompany_events(self.connection)
+
+    def ledger_events(self) -> list[sqlite3.Row]:
+        return self.connection.execute(
+            "SELECT * FROM ledger_events ORDER BY id"
+        ).fetchall()
+
+    def current(self, ledger_event_id: int) -> sqlite3.Row | None:
+        return self.connection.execute(
+            """
+            SELECT r.* FROM current_ledger_event_revisions c
+            JOIN ledger_event_revisions r ON r.id = c.revision_id
+            WHERE c.ledger_event_id = ?
+            """,
+            (ledger_event_id,),
+        ).fetchone()
+
+    def position_events(self) -> list[sqlite3.Row]:
+        return self.connection.execute(
+            "SELECT * FROM eligible_position_events ORDER BY ledger_event_id"
+        ).fetchall()

tests/test_dashboard.py

@@ -0,0 +1,498 @@
+"""Dashboard aggregate helpers and admin HTTP endpoints (no openpyxl dependency)."""
+
+from __future__ import annotations
+
+import os
+from pathlib import Path
+import tempfile
+import threading
+import unittest
+
+from bank_importer import dashboard, master_data
+from bank_importer.db import connect, migrate
+
+import server
+from test_server_auth import Client, as_json
+
+BOOTSTRAP_PASSWORD = "BootAdmin123"
+ADMIN_PASSWORD = "AdminPass123"
+
+
+class DashboardUnitTests(unittest.TestCase):
+    def setUp(self) -> None:
+        self.connection = connect(":memory:")
+        migrate(self.connection)
+
+    def tearDown(self) -> None:
+        self.connection.close()
+
+    def test_empty_dashboard(self) -> None:
+        payload = dashboard.build_dashboard(
+            self.connection, from_date="2026-01-01", cutoff="2026-08-20"
+        )
+        self.assertEqual(0, payload["audit"]["total"])
+        self.assertEqual([], payload["companies"])
+        self.assertEqual(7, len(payload["weekly_flow"]["labels"]))
+
+    def test_pending_account_counts_as_medium(self) -> None:
+        now = master_data.utc_now()
+        cursor = 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),
+        )
+        company_id = int(cursor.lastrowid)
+        self.connection.commit()
+        master_data.submit_bank_account(
+            self.connection,
+            company_id=company_id,
+            bank_name="工行",
+            account_type="一般户",
+            account_number="6222020000000001",
+            start_date="2026-01-01",
+            actor=None,
+        )
+        counts = dashboard.audit_counts(self.connection)
+        self.assertEqual(1, counts["medium"])
+        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(
+            "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
+        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', 'intercompany',
+                      'paired', 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.execute(
+            """
+            INSERT INTO transfer_decision_participants (
+              decision_id, role, company_id, bank_account_id, resolve_method, created_at
+            ) VALUES (?, 'payer', ?, NULL, 'manual', ?), (?, 'payee', ?, NULL, 'manual', ?)
+            """,
+            (decision_id, a, now, decision_id, b, now),
+        )
+        self.connection.commit()
+
+        items, totals = dashboard.company_summaries(
+            self.connection, from_date="2026-01-01", cutoff="2026-08-20"
+        )
+        self.assertEqual(1, totals["detail_count"])
+        by_name = {row["name"]: row for row in items}
+        self.assertEqual(1, by_name["甲公司"]["detail_count"])
+        self.assertEqual("10.00", by_name["甲公司"]["debit_wan"])
+        self.assertEqual("-10.00", by_name["甲公司"]["net_wan"])
+        self.assertEqual("10.00", by_name["乙公司"]["credit_wan"])
+        self.assertEqual("10.00", by_name["乙公司"]["net_wan"])
+
+        detail = dashboard.company_peer_groups(
+            self.connection, int(a), from_date="2026-01-01", cutoff="2026-08-20"
+        )
+        self.assertEqual(1, len(detail["groups"]))
+        self.assertEqual("乙公司", detail["groups"][0]["peer_name"])
+        self.assertIsNone(detail["groups"][0]["opening"])
+
+
+class DashboardApiTests(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
+        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
+
+        status, _, data = cls.admin.post_json(
+            "/api/admin/companies", {"name": "甲公司", "username": "cashier-a"}
+        )
+        assert status == 200, data
+
+    @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
+        cls.temp_dir.cleanup()
+
+    def test_dashboard_ok_for_admin(self) -> None:
+        status, _, raw = self.admin.get(
+            "/api/admin/dashboard?from=2026-01-01&cutoff=2026-08-20"
+        )
+        data = as_json(raw)
+        self.assertEqual(200, status)
+        self.assertEqual("ok", data["status"])
+        self.assertIn("audit", data)
+        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"
+        )
+        data = as_json(raw)
+        self.assertEqual(404, status)
+        self.assertEqual("error", data["status"])
+
+    def test_company_detail_ok(self) -> None:
+        status, _, raw = self.admin.get("/api/admin/dashboard")
+        data = as_json(raw)
+        company_id = data["companies"][0]["id"]
+        status, _, raw = self.admin.get(
+            f"/api/admin/dashboard/companies/{company_id}?from=2026-01-01&cutoff=2026-08-20"
+        )
+        detail = as_json(raw)
+        self.assertEqual(200, status)
+        self.assertEqual([], detail["groups"])
+
+
+if __name__ == "__main__":
+    unittest.main()

tests/test_import_api.py

@@ -17,6 +17,7 @@ from pathlib import Path
 import tempfile
 import threading
 import unittest
+from unittest import mock
 
 from openpyxl import Workbook
 
@@ -49,6 +50,14 @@ CCB_DATA = [
 ]
 
 
+def ccb_row(own, cp, *, expense="", income="", at="2026-01-05 10:00:00"):
+    return [own, "测试公司", at, expense or "", income or "", "99900.00", "RMB", "对方", cp, "某银行", "货款", ""]
+
+
+def ccb_bytes(rows):
+    return workbook_bytes([("正常流水", [CCB_HEADER, *rows])])
+
+
 def workbook_bytes(sheets):
     """Build an xlsx in memory.
 
@@ -582,6 +591,145 @@ class ImportApiServerTests(unittest.TestCase):
         finally:
             connection.close()
 
+    # ------------------------------------------------------------------
+    # Worksheet confirmation drives canonical matching in the same transaction
+    # ------------------------------------------------------------------
+
+    def _approve_test_account(self, company_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"},
+        )
+        self.assertEqual(200, status, 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"},
+        )
+        self.assertEqual(200, status, data)
+        return account_id
+
+    def _company_cashier(self, username: str, company_id: int) -> Client:
+        """A company cashier bound to the given company (the class fixture binds
+        both cashiers to company A, so tests needing a real tenant B create one)."""
+        status, _, data = self.admin.post_json(
+            "/api/admin/users", {"username": username, "company_id": company_id}
+        )
+        self.assertEqual(200, status, data)
+        initial = as_json(data)["initial_password"]
+        client = self.fresh_client()
+        status, _, data = client.post_json(
+            "/api/login",
+            {"username": username, "password": initial, "portal": "company"},
+        )
+        self.assertEqual(200, status, data)
+        status, _, data = client.post_json(
+            "/api/password/change",
+            {"old_password": initial, "new_password": "Changed456"},
+        )
+        self.assertEqual(200, status, data)
+        return client
+
+    def test_confirm_drives_bilateral_matching_atomically(self) -> None:
+        account_a = self._approve_test_account(self.cashier_a, "6222000000000001")
+        cashier_b = self._company_cashier("cashier-b2", self.company_b)
+        account_b = self._approve_test_account(cashier_b, "6222000000000002")
+
+        # A's side first: confirming the worksheet reconciles its row into an
+        # internal single (not yet eligible for the intercompany balance).
+        status, _, data = self.upload_for_a(
+            ccb_bytes([ccb_row("6222000000000001", "6222000000000002", expense="100.00")]),
+            filename="A方.xlsx",
+        )
+        self.assertEqual(200, status, data)
+        batch_a = as_json(data)["batch_id"]
+        status, _, data = self.confirm(self.cashier_a, batch_a, ["正常流水"])
+        self.assertEqual(200, status, data)
+        self.assertEqual(1, as_json(data)["matching"]["created_events"])
+        connection = connect(self.db_path)
+        try:
+            row_a = connection.execute(
+                """
+                SELECT r.id FROM source_rows r
+                JOIN sheet_batches s ON s.id = r.sheet_batch_id
+                WHERE s.import_batch_id = ?
+                """,
+                (batch_a,),
+            ).fetchone()
+            status_a = connection.execute(
+                """
+                SELECT d.classification FROM transfer_observation_claims c
+                JOIN transfer_match_decisions d ON d.id = c.decision_id
+                WHERE c.source_row_id = ?
+                """,
+                (row_a["id"],),
+            ).fetchone()
+            self.assertEqual("internal_single", status_a["classification"])
+        finally:
+            connection.close()
+
+        # B's side arrives later: the second confirmation merges both into one
+        # paired intercompany event without duplicating the first.
+        status, _, data = cashier_b.post_multipart(
+            "/api/parse", {}, "B方.xlsx",
+            ccb_bytes([ccb_row("6222000000000002", "6222000000000001", income="100.00")]),
+        )
+        self.assertEqual(200, status, data)
+        batch_b = as_json(data)["batch_id"]
+        status, _, data = self.confirm(cashier_b, batch_b, ["正常流水"])
+        self.assertEqual(200, status, data)
+        connection = connect(self.db_path)
+        try:
+            eligible = connection.execute(
+                "SELECT * FROM eligible_intercompany_events"
+            ).fetchall()
+            self.assertEqual(1, len(eligible))
+            self.assertEqual("100.00", eligible[0]["amount"])
+            self.assertEqual("paired", eligible[0]["pairing"])
+            # Exactly one current intercompany decision for the pair.
+            self.assertEqual(1, connection.execute(
+                """
+                SELECT COUNT(*) AS n FROM current_transfer_decisions c
+                JOIN transfer_match_decisions d ON d.id = c.decision_id
+                WHERE d.classification = 'intercompany'
+                """
+            ).fetchone()["n"])
+        finally:
+            connection.close()
+
+    def test_confirm_rolls_back_when_matching_fails(self) -> None:
+        account_a = self._approve_test_account(self.cashier_a, "6222000000000003")
+        status, _, data = self.upload_for_a(
+            ccb_bytes([ccb_row("6222000000000003", "6222000000000004", expense="50.00")]),
+            filename="回滚.xlsx",
+        )
+        batch_id = as_json(data)["batch_id"]
+        with mock.patch(
+            "bank_importer.importing.matching.reconcile_rows",
+            side_effect=RuntimeError("simulated matching failure"),
+        ):
+            status, _, data = self.confirm(self.cashier_a, batch_id, ["正常流水"])
+            self.assertEqual(500, status, data)
+        # The worksheet confirmation was rolled back with the failed matching.
+        sheet = self.batch_sheets(self.cashier_a, batch_id)[0]
+        self.assertEqual("pending", sheet["review_status"])
+        connection = connect(self.db_path)
+        try:
+            # No decision or claim was left behind for this batch's rows.
+            claims = connection.execute(
+                """
+                SELECT COUNT(*) AS n FROM transfer_observation_claims c
+                JOIN source_rows r ON r.id = c.source_row_id
+                JOIN sheet_batches s ON s.id = r.sheet_batch_id
+                WHERE s.import_batch_id = ?
+                """,
+                (batch_id,),
+            ).fetchone()["n"]
+            self.assertEqual(0, claims)
+        finally:
+            connection.close()
+
 
 if __name__ == "__main__":
     unittest.main()

tests/test_ledger_events.py

@@ -0,0 +1,306 @@
+"""B-44 ledger event layer tests: bank reconciliation, revision chain,
+reversal/adjustment, projection rebuild and immutability boundaries."""
+
+from __future__ import annotations
+
+from decimal import Decimal
+import sqlite3
+import unittest
+
+from bank_importer import ledger_events, matching, subjects
+from ledger_helpers import LedgerBase
+
+
+class BankReconcileTests(LedgerBase):
+    def test_paired_eligible_event_creates_pending_subject_only(self) -> None:
+        self.pair(self.company_a, self.company_b, "100.00")
+        self.assertEqual(1, len(self.eligible()))
+        stats = ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        self.assertEqual(1, stats["created"])
+        events = self.ledger_events()
+        self.assertEqual(1, len(events))
+        revision = self.current(events[0]["id"])
+        self.assertEqual("pending_subject", revision["state"])
+        self.assertEqual(Decimal("100.00"), Decimal(revision["amount"]))
+        self.assertEqual("CNY", revision["currency"])
+        # Nothing confirmed yet -> no position event.
+        self.assertEqual([], self.position_events())
+        # The event is unresolved as subject_review.
+        from bank_importer import positions
+        unresolved = positions.unresolved_for_company(self.connection, self.company_a, "2026-12-31")
+        self.assertEqual("100.00", unresolved["by_reason"]["subject_review"]["gross_amount"])
+
+    def test_unlocked_single_never_enters_ledger(self) -> None:
+        self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00",
+        )
+        matching.reconcile_rows(self.connection, [1])
+        self.assertEqual([], self.eligible())
+        stats = ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        self.assertEqual(0, stats["created"])
+        self.assertEqual([], self.ledger_events())
+
+    def test_same_company_transfer_never_enters_ledger(self) -> None:
+        self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000001", expense="100.00",
+        )
+        self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000001", income="100.00",
+        )
+        matching.reconcile_rows(self.connection, [1, 2])
+        eligible = self.eligible()
+        self.assertEqual(0, len([e for e in eligible if e["payer_company_id"] == e["payee_company_id"]]))
+        stats = ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        self.assertEqual(0, stats["created"])
+
+    def test_reconcile_is_idempotent(self) -> None:
+        self.pair(self.company_a, self.company_b, "100.00")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        events = self.ledger_events()
+        self.assertEqual(1, len(events))
+        before_revisions = self.connection.execute(
+            "SELECT COUNT(*) AS n FROM ledger_event_revisions"
+        ).fetchone()["n"]
+        stats = ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        self.assertEqual(1, stats["unchanged"])
+        after_revisions = self.connection.execute(
+            "SELECT COUNT(*) AS n FROM ledger_event_revisions"
+        ).fetchone()["n"]
+        self.assertEqual(before_revisions, after_revisions)
+
+    def test_reconcile_picks_up_newly_linked_rows_as_new_pending_event(self) -> None:
+        # A single observation locked as intercompany -> pending ledger event.
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00",
+        )
+        matching.reconcile_rows(self.connection, [row_a])
+        single = self.connection.execute(
+            "SELECT * FROM current_transfer_decisions"
+        ).fetchone()
+        event_id = single["event_id"]
+        decision = self.connection.execute(
+            "SELECT * FROM transfer_match_decisions WHERE id = ?",
+            (single["decision_id"],),
+        ).fetchone()
+        matching.apply_manual_decision(
+            self.connection, event_id, "assign_participant",
+            reason="函证确认对方",
+            expected_revision=decision["revision"], request_key="assign-1",
+            actor=self.admin,
+            participant={"role": "payee", "company_id": self.company_b},
+        )
+        self.assertEqual(1, len(self.eligible()))
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        self.assertEqual(1, len(self.ledger_events()))
+
+        # The administrator links two fresh rows with a different amount onto a
+        # new canonical event; reconcile creates a second pending event.
+        row_a2 = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="150.00",
+            at="2026-02-01T10:00:00",
+        )
+        row_b2 = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="6222000000000001", income="150.00",
+            at="2026-02-01T11:00:00",
+        )
+        current_row = self.connection.execute(
+            "SELECT d.* FROM current_transfer_decisions c "
+            "JOIN transfer_match_decisions d ON d.id = c.decision_id "
+            "WHERE c.event_id = ?",
+            (event_id,),
+        ).fetchone()
+        matching.apply_manual_decision(
+            self.connection, event_id, "link_rows",
+            reason="补录双边流水",
+            expected_revision=current_row["revision"], request_key="link-1",
+            actor=self.admin, source_row_ids=[row_a2, row_b2],
+        )
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        amounts = sorted(
+            row["amount"] for row in self.connection.execute(
+                "SELECT amount FROM ledger_event_revisions WHERE state = 'pending_subject'"
+            ).fetchall()
+        )
+        self.assertEqual(["100.00", "150.00"], amounts)
+
+    def test_confirm_subject_enters_position_view(self) -> None:
+        self.pair(self.company_a, self.company_b, "100.00")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        event_id = self.ledger_events()[0]["id"]
+        subjects.confirm_subject(
+            self.connection, event_id,
+            perspective_company_id=self.company_a, subject_code="other_receivable",
+            reason="借款建议其他应收", expected_revision=1, request_key="k1",
+            actor=self.admin,
+        )
+        positions = self.position_events()
+        self.assertEqual(1, len(positions))
+        self.assertEqual("other_receivable", positions[0]["subject_code"])
+        self.assertEqual(self.company_a, positions[0]["perspective_company_id"])
+
+    def test_confirm_stale_revision_conflicts(self) -> None:
+        self.pair(self.company_a, self.company_b, "100.00")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        event_id = self.ledger_events()[0]["id"]
+        subjects.confirm_subject(
+            self.connection, event_id,
+            perspective_company_id=self.company_a, subject_code="receivable",
+            reason="确认应收", expected_revision=1, request_key="k1",
+            actor=self.admin,
+        )
+        with self.assertRaises(subjects.SubjectConflictError):
+            subjects.confirm_subject(
+                self.connection, event_id,
+                perspective_company_id=self.company_a, subject_code="receivable",
+                reason="重复确认", expected_revision=1, request_key="k2",
+                actor=self.admin,
+            )
+
+    def test_reversal_mirrors_direction_and_subject(self) -> None:
+        self.pair(self.company_a, self.company_b, "100.00")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        event_id = self.ledger_events()[0]["id"]
+        subjects.confirm_subject(
+            self.connection, event_id,
+            perspective_company_id=self.company_a, subject_code="other_receivable",
+            reason="借款", expected_revision=1, request_key="k1", actor=self.admin,
+        )
+        reversal_id, _ = ledger_events.create_reversal(
+            self.connection, event_id, source_kind="adjustment",
+            reason="冲销错误确认", actor=self.admin,
+        )
+        reversal = self.current(reversal_id)
+        self.assertEqual("reversal", reversal["posting_kind"])
+        self.assertEqual(self.company_b, reversal["payer_company_id"])
+        self.assertEqual(self.company_a, reversal["payee_company_id"])
+        self.assertEqual("other_payable", reversal["subject_code"])
+        self.assertEqual(self.company_b, reversal["perspective_company_id"])
+        # Original event stays confirmed and still in the position view.
+        self.assertEqual("confirmed", self.current(event_id)["state"])
+        positions = self.position_events()
+        self.assertEqual(2, len(positions))
+        signed = sum(
+            Decimal(position["amount"]) * (
+                1 if position["payer_company_id"] == self.company_a else -1
+            )
+            for position in positions
+        )
+        self.assertEqual(Decimal("0"), signed)
+
+    def test_evidence_rows_stay_immutable_under_reversal(self) -> None:
+        self.pair(self.company_a, self.company_b, "100.00")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        event_id = self.ledger_events()[0]["id"]
+        subjects.confirm_subject(
+            self.connection, event_id,
+            perspective_company_id=self.company_a, subject_code="receivable",
+            reason="确认", expected_revision=1, request_key="k1", actor=self.admin,
+        )
+        before = self.connection.execute(
+            "SELECT income, expense FROM source_rows ORDER BY id"
+        ).fetchall()
+        ledger_events.create_reversal(
+            self.connection, event_id, source_kind="adjustment",
+            reason="冲销", actor=self.admin,
+        )
+        after = self.connection.execute(
+            "SELECT income, expense FROM source_rows ORDER BY id"
+        ).fetchall()
+        self.assertEqual(before, after)
+
+    def test_reversal_idempotent_guard(self) -> None:
+        self.pair(self.company_a, self.company_b, "100.00")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        event_id = self.ledger_events()[0]["id"]
+        subjects.confirm_subject(
+            self.connection, event_id,
+            perspective_company_id=self.company_a, subject_code="receivable",
+            reason="确认", expected_revision=1, request_key="k1", actor=self.admin,
+        )
+        # Simulate the B-43 event leaving the eligible set.
+        with self.connection:
+            self.connection.execute(
+                "UPDATE canonical_transfer_events SET lifecycle = 'superseded' WHERE id = ?",
+                (self.eligible()[0]["event_id"],),
+            )
+        stats = ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        self.assertEqual(1, stats["reversal"])
+        reversals = self.connection.execute(
+            "SELECT COUNT(*) AS n FROM ledger_event_revisions WHERE posting_kind = 'reversal'"
+        ).fetchone()["n"]
+        self.assertEqual(1, reversals)
+        # Re-run does not create a second reversal.
+        stats = ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        self.assertEqual(0, stats["reversal"])
+
+
+class ProjectionTests(LedgerBase):
+    def test_rebuild_current_projection(self) -> None:
+        self.pair(self.company_a, self.company_b, "100.00")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        event_id = self.ledger_events()[0]["id"]
+        subjects.confirm_subject(
+            self.connection, event_id,
+            perspective_company_id=self.company_a, subject_code="receivable",
+            reason="确认", expected_revision=1, request_key="k1", actor=self.admin,
+        )
+        self.connection.execute("DELETE FROM current_ledger_event_revisions")
+        rebuilt = ledger_events.rebuild_current_ledger_projection(self.connection)
+        self.assertGreaterEqual(rebuilt, 1)
+        revision = self.current(event_id)
+        self.assertEqual("confirmed", revision["state"])
+        self.assertEqual("receivable", revision["subject_code"])
+
+
+class SubjectSuggestionTests(LedgerBase):
+    def test_mirror_mapping_is_symmetric(self) -> None:
+        for subject, mirror in (
+            ("receivable", "payable"), ("payable", "receivable"),
+            ("other_receivable", "other_payable"), ("other_payable", "other_receivable"),
+        ):
+            self.assertEqual(mirror, subjects.mirror_subject(subject))
+            self.assertEqual(subject, subjects.mirror_subject(mirror))
+
+    def test_loan_keyword_suggests_payer_other_receivable(self) -> None:
+        self.pair(self.company_a, self.company_b, "100.00", summary="借款", purpose="往来款")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        event_id = self.ledger_events()[0]["id"]
+        suggestions = subjects.compute_suggestions(self.connection, event_id)
+        self.assertEqual(1, len(suggestions))
+        self.assertEqual(self.company_a, suggestions[0]["suggested_perspective_company_id"])
+        self.assertEqual("other_receivable", suggestions[0]["suggested_subject_code"])
+        self.assertFalse(suggestions[0]["evidence"]["approved"])
+
+    def test_repay_keyword_suggests_payee(self) -> None:
+        self.pair(self.company_a, self.company_b, "100.00", summary="归还往来款", purpose="还款")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        event_id = self.ledger_events()[0]["id"]
+        suggestions = subjects.compute_suggestions(self.connection, event_id)
+        self.assertEqual(1, len(suggestions))
+        self.assertEqual(self.company_b, suggestions[0]["suggested_perspective_company_id"])
+
+    def test_trade_keyword_never_suggests(self) -> None:
+        # Trade vocabulary needs group approval; no dictionary hit -> review.
+        self.pair(self.company_a, self.company_b, "100.00", summary="货款", purpose="采购货款")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        event_id = self.ledger_events()[0]["id"]
+        self.assertEqual([], subjects.compute_suggestions(self.connection, event_id))
+
+    def test_name_alone_never_confirms(self) -> None:
+        # A name match on the counterparty cannot decide the subject.
+        self.pair(self.company_a, self.company_b, "100.00", summary="某客户往来", purpose=None)
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        event_id = self.ledger_events()[0]["id"]
+        current = self.current(event_id)
+        self.assertEqual("pending_subject", current["state"])
+        self.assertEqual([], subjects.compute_suggestions(self.connection, event_id))
+
+
+if __name__ == "__main__":
+    unittest.main()

tests/test_manual_records.py

@@ -0,0 +1,607 @@
+"""B-44 manual record tests: submit idempotency, approve new/link, return,
+exception, reverse, deduplication, idempotent replay and concurrency."""
+
+from __future__ import annotations
+
+from decimal import Decimal
+import threading
+import unittest
+
+from bank_importer import ledger_events, manual_records, matching, subjects
+from ledger_helpers import LedgerBase
+
+
+class SubmitTests(LedgerBase):
+    def submit(self, **overrides):
+        params = dict(
+            company_id=self.company_a,
+            counterparty_company_id=self.company_b,
+            occurred_at="2026-01-10T09:00:00",
+            direction="incoming",
+            amount="50.00",
+            currency="CNY",
+            funding_source="other",
+            requested_subject="other_receivable",
+            request_key="mr-key",
+            actor=self.admin,
+            summary="归还往来款",
+        )
+        params.update(overrides)
+        return manual_records.submit(self.connection, **params)
+
+    def test_submit_creates_pending_decision(self) -> None:
+        payload = self.submit()
+        self.assertEqual("pending", payload["state"])
+        self.assertEqual(Decimal("50.00"), Decimal(payload["amount"]))
+        self.assertEqual(1, payload["decision_revision"])
+        self.assertEqual([], payload["candidates"])
+
+    def test_submit_idempotent_on_request_key(self) -> None:
+        first = self.submit()
+        second = self.submit()
+        self.assertEqual(first["id"], second["id"])
+        self.assertTrue(second["idempotent_replay"])
+        decisions = self.connection.execute(
+            "SELECT COUNT(*) AS n FROM manual_record_decisions"
+        ).fetchone()["n"]
+        self.assertEqual(1, decisions)
+
+    def test_submit_validations(self) -> None:
+        cases = (
+            ({"counterparty_company_id": self.company_a}, "不能与本公司相同"),
+            ({"amount": "0"}, "必须大于零"),
+            ({"amount": "abc"}, "十进制"),
+            ({"funding_source": "credit_card"}, "资金来源"),
+            ({"requested_subject": "equity"}, "科目"),
+            ({"request_key": ""}, "request_key"),
+            ({"counterparty_company_id": 9999}, "公司不存在"),
+        )
+        for overrides, expected in cases:
+            with self.subTest(overrides=overrides):
+                with self.assertRaises(manual_records.ManualInputError) as ctx:
+                    self.submit(**overrides)
+                self.assertIn(expected, str(ctx.exception))
+
+    def test_bank_account_must_belong_to_submitting_company(self) -> None:
+        with self.assertRaises(manual_records.ManualInputError):
+            self.submit(
+                funding_source="approved_bank_account",
+                bank_account_id=self.account_b["id"],
+            )
+
+    def test_related_source_row_never_modified(self) -> None:
+        row_id = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00",
+        )
+        payload = self.submit(related_source_row_id=row_id)
+        self.assertEqual(row_id, payload["related_source_row_id"])
+        with self.assertRaises(Exception):
+            self.connection.execute(
+                "UPDATE source_rows SET expense = '0' WHERE id = ?", (row_id,)
+            )
+        self.connection.rollback()
+
+
+class DecisionTests(LedgerBase):
+    def setUp(self) -> None:
+        super().setUp()
+        self.record = manual_records.submit(
+            self.connection,
+            company_id=self.company_a, counterparty_company_id=self.company_b,
+            occurred_at="2026-01-10T09:00:00", direction="incoming",
+            amount="50.00", currency="CNY", funding_source="other",
+            requested_subject="other_receivable", request_key="mr-1",
+            actor=self.admin, summary="归还往来款",
+        )
+
+    def decide(self, action, **overrides):
+        params = dict(
+            record_id=self.record["id"],
+            action=action,
+            reason="管理员审核",
+            expected_decision_id=self.record["decision_id"],
+            request_key="dec-key",
+            actor=self.admin,
+        )
+        params.update(overrides)
+        return manual_records.decide(self.connection, **params)
+
+    def test_approve_new_creates_confirmed_event_with_requested_subject(self) -> None:
+        outcome = self.decide("approve_new")
+        self.assertEqual("approved", outcome["state"])
+        event_id = outcome["ledger_event_id"]
+        revision = ledger_events.current_revision(self.connection, event_id)
+        self.assertEqual("confirmed", revision["state"])
+        # incoming 50 from A's perspective: B is the payer, A the payee.
+        self.assertEqual(self.company_b, revision["payer_company_id"])
+        self.assertEqual(self.company_a, revision["payee_company_id"])
+        self.assertEqual(self.company_a, revision["perspective_company_id"])
+        self.assertEqual("other_receivable", revision["subject_code"])
+        # Exactly one position impact.
+        positions = self.connection.execute(
+            "SELECT * FROM eligible_position_events"
+        ).fetchall()
+        self.assertEqual(1, len(positions))
+
+    def test_approve_new_replay_is_idempotent(self) -> None:
+        first = self.decide("approve_new")
+        second = self.decide("approve_new")
+        self.assertEqual(first["decision_id"], second["decision_id"])
+        events = self.connection.execute(
+            "SELECT COUNT(*) AS n FROM ledger_events"
+        ).fetchone()["n"]
+        self.assertEqual(1, events)
+
+    def test_return_and_exception_never_produce_balance(self) -> None:
+        for action in ("return", "exception"):
+            with self.subTest(action=action):
+                fresh = manual_records.submit(
+                    self.connection,
+                    company_id=self.company_a, counterparty_company_id=self.company_b,
+                    occurred_at="2026-01-11T09:00:00", direction="incoming",
+                    amount="10.00", currency="CNY", funding_source="other",
+                    requested_subject="receivable", request_key=f"mr-{action}",
+                    actor=self.admin,
+                )
+                outcome = manual_records.decide(
+                    self.connection, fresh["id"], action,
+                    reason="材料不足" if action == "return" else "转入异常",
+                    expected_decision_id=fresh["decision_id"],
+                    request_key=f"dec-{action}", actor=self.admin,
+                )
+                expected_state = "returned" if action == "return" else "exception"
+                self.assertEqual(expected_state, outcome["state"])
+        self.assertEqual(0, self.connection.execute(
+            "SELECT COUNT(*) AS n FROM eligible_position_events"
+        ).fetchone()["n"])
+
+    def test_reverse_of_approved_record_creates_reversal_event(self) -> None:
+        approved = self.decide("approve_new")
+        reversed_outcome = manual_records.decide(
+            self.connection, self.record["id"], "reverse",
+            reason="误录，冲销", expected_decision_id=approved["decision_id"],
+            request_key="dec-rev", actor=self.admin,
+        )
+        self.assertEqual("reversed", reversed_outcome["state"])
+        rows = self.connection.execute(
+            "SELECT * FROM eligible_position_events ORDER BY ledger_event_id"
+        ).fetchall()
+        self.assertEqual(2, len(rows))
+        original, reversal = rows
+        self.assertEqual("normal", original["posting_kind"])
+        self.assertEqual("reversal", reversal["posting_kind"])
+        self.assertEqual(original["payer_company_id"], reversal["payee_company_id"])
+        self.assertEqual(Decimal(original["amount"]), Decimal(reversal["amount"]))
+        # Net position is zero.
+        signed = Decimal(original["amount"]) * (
+            1 if original["payer_company_id"] == self.company_a else -1
+        ) + Decimal(reversal["amount"]) * (
+            1 if reversal["payer_company_id"] == self.company_a else -1
+        )
+        self.assertEqual(Decimal("0"), signed)
+
+    def test_approve_link_to_bank_event_adds_evidence_not_impact(self) -> None:
+        # Build an eligible bank event and confirm its subject.
+        self.pair(self.company_a, self.company_b, "100.00")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        bank_ledger_id = self.ledger_events()[0]["id"]
+        subjects.confirm_subject(
+            self.connection, bank_ledger_id,
+            perspective_company_id=self.company_a, subject_code="other_receivable",
+            reason="借款", expected_revision=1, request_key="subj-1",
+            actor=self.admin,
+        )
+        before = len(self.position_events())
+        outcome = manual_records.decide(
+            self.connection, self.record["id"], "approve_link",
+            reason="与银行事件同源", expected_decision_id=self.record["decision_id"],
+            request_key="dec-link", actor=self.admin,
+            target_ledger_event_id=bank_ledger_id,
+        )
+        self.assertEqual("approved", outcome["state"])
+        self.assertEqual(bank_ledger_id, outcome["ledger_event_id"])
+        after = len(self.position_events())
+        self.assertEqual(before, after)
+        sources = self.connection.execute(
+            "SELECT * FROM ledger_event_manual_sources WHERE manual_record_id = ?",
+            (self.record["id"],),
+        ).fetchall()
+        self.assertEqual(1, len(sources))
+        self.assertEqual(bank_ledger_id, sources[0]["ledger_event_id"])
+
+    def test_approve_link_requires_target(self) -> None:
+        with self.assertRaises(manual_records.ManualInputError):
+            self.decide("approve_link")
+
+    def test_reverse_of_linked_record_detaches_claim_only(self) -> None:
+        self.pair(self.company_a, self.company_b, "100.00")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        bank_ledger_id = self.ledger_events()[0]["id"]
+        subjects.confirm_subject(
+            self.connection, bank_ledger_id,
+            perspective_company_id=self.company_a, subject_code="other_receivable",
+            reason="借款", expected_revision=1, request_key="subj-1",
+            actor=self.admin,
+        )
+        approved = manual_records.decide(
+            self.connection, self.record["id"], "approve_link",
+            reason="同源", expected_decision_id=self.record["decision_id"],
+            request_key="dec-link", actor=self.admin,
+            target_ledger_event_id=bank_ledger_id,
+        )
+        reversed_outcome = manual_records.decide(
+            self.connection, self.record["id"], "reverse",
+            reason="撤销关联", expected_decision_id=approved["decision_id"],
+            request_key="dec-unlink", actor=self.admin,
+        )
+        self.assertEqual("reversed", reversed_outcome["state"])
+        # No reversal event is created for a linked claim.
+        reversals = self.connection.execute(
+            "SELECT COUNT(*) AS n FROM ledger_event_revisions WHERE posting_kind = 'reversal'"
+        ).fetchone()["n"]
+        self.assertEqual(0, reversals)
+        # The bank impact is untouched.
+        self.assertEqual(1, len(self.position_events()))
+
+    def test_stale_expected_decision_conflicts(self) -> None:
+        approved = self.decide("approve_new")
+        with self.assertRaises(manual_records.ManualConflictError):
+            manual_records.decide(
+                self.connection, self.record["id"], "reverse",
+                reason="冲销", expected_decision_id=self.record["decision_id"],
+                request_key="dec-stale", actor=self.admin,
+            )
+
+    def test_returned_record_cannot_be_reversed(self) -> None:
+        returned = self.decide("return", reason="材料不足")
+        with self.assertRaises(manual_records.ManualConflictError):
+            manual_records.decide(
+                self.connection, self.record["id"], "reverse",
+                reason="冲销", expected_decision_id=returned["decision_id"],
+                request_key="dec-x", actor=self.admin,
+            )
+
+    def test_reverse_uses_explicit_effective_date_across_cutoff(self) -> None:
+        # Reversing with an independent effective date must keep the original
+        # impact for cutoffs before it and net it to zero only on/after it —
+        # never rewrite the historical period retroactively.
+        from bank_importer import positions
+        approved = self.decide("approve_new")
+        event_id = approved["ledger_event_id"]
+        self.assertEqual("2026-01-10", self.current(event_id)["effective_at"][:10])
+
+        manual_records.decide(
+            self.connection, self.record["id"], "reverse",
+            reason="误录冲销", expected_decision_id=approved["decision_id"],
+            request_key="dec-rev-date", actor=self.admin,
+            effective_at="2026-06-15",
+        )
+        reversal = self.connection.execute(
+            "SELECT * FROM ledger_event_revisions WHERE posting_kind = 'reversal'"
+        ).fetchone()
+        self.assertEqual("2026-06-15", reversal["effective_at"][:10])
+
+        before = positions.company_balances(
+            self.connection, from_="2026-01-01", cutoff="2026-05-31"
+        )
+        after = positions.company_balances(
+            self.connection, from_="2026-01-01", cutoff="2026-07-31"
+        )
+        for item in before["items"]:
+            if item["company_id"] == self.company_a:
+                self.assertEqual("-50.00", item["result"]["signed_amount"])
+        for item in after["items"]:
+            if item["company_id"] == self.company_a:
+                self.assertEqual("0.00", item["result"]["signed_amount"])
+
+    def test_reverse_defaults_to_approval_business_day(self) -> None:
+        from datetime import datetime, timedelta, timezone
+        from bank_importer import positions
+        approved = self.decide("approve_new")
+        manual_records.decide(
+            self.connection, self.record["id"], "reverse",
+            reason="误录冲销", expected_decision_id=approved["decision_id"],
+            request_key="dec-rev-default", actor=self.admin,
+        )
+        today = datetime.now(timezone(timedelta(hours=8))).date().isoformat()
+        reversal = self.connection.execute(
+            "SELECT * FROM ledger_event_revisions WHERE posting_kind = 'reversal'"
+        ).fetchone()
+        self.assertEqual(today, reversal["effective_at"][:10])
+
+        # The day before the approval business day keeps the original impact.
+        before = positions.company_balances(
+            self.connection, from_="2026-01-01",
+            cutoff=(datetime.fromisoformat(today) - timedelta(days=1)).date().isoformat(),
+        )
+        for item in before["items"]:
+            if item["company_id"] == self.company_a:
+                self.assertEqual("-50.00", item["result"]["signed_amount"])
+
+    def test_reverse_of_creation_source_with_later_linked_evidence(self) -> None:
+        # approve_new created the event; a second manual record later links
+        # onto it. Reversing the creation source must still create an
+        # equal-amount reversal — the original economic impact must not survive
+        # just because other evidence was attached later.
+        approved = self.decide("approve_new")
+        event_id = approved["ledger_event_id"]
+
+        linked = manual_records.submit(
+            self.connection, company_id=self.company_a,
+            counterparty_company_id=self.company_b,
+            occurred_at="2026-01-12T09:00:00", direction="incoming",
+            amount="50.00", currency="CNY", funding_source="other",
+            requested_subject="receivable", request_key="mr-link-ev",
+            actor=self.admin,
+        )
+        manual_records.decide(
+            self.connection, linked["id"], "approve_link",
+            reason="同源补充证据", expected_decision_id=linked["decision_id"],
+            request_key="dec-link-ev", actor=self.admin,
+            target_ledger_event_id=event_id,
+        )
+        self.assertEqual(1, len(self.position_events()))
+
+        reversed_outcome = manual_records.decide(
+            self.connection, self.record["id"], "reverse",
+            reason="误录冲销", expected_decision_id=approved["decision_id"],
+            request_key="dec-rev-create", actor=self.admin,
+        )
+        self.assertEqual("reversed", reversed_outcome["state"])
+        rows = self.connection.execute(
+            "SELECT * FROM eligible_position_events ORDER BY ledger_event_id"
+        ).fetchall()
+        self.assertEqual(2, len(rows))
+        original, reversal = rows
+        self.assertEqual("normal", original["posting_kind"])
+        self.assertEqual("reversal", reversal["posting_kind"])
+        self.assertEqual(Decimal(original["amount"]), Decimal(reversal["amount"]))
+        # The later linked evidence stays attached to the event.
+        links = self.connection.execute(
+            "SELECT * FROM ledger_event_manual_sources ORDER BY manual_record_id"
+        ).fetchall()
+        self.assertEqual(2, len(links))
+
+    def test_reverse_of_linked_record_after_creation_reversal_detaches_only(self) -> None:
+        # M1 creates the event, M2 links; after M1's reversal created the
+        # offset, reversing the linked M2 must only detach, never add a second
+        # reversal event.
+        approved = self.decide("approve_new")
+        event_id = approved["ledger_event_id"]
+        linked = manual_records.submit(
+            self.connection, company_id=self.company_a,
+            counterparty_company_id=self.company_b,
+            occurred_at="2026-01-12T09:00:00", direction="incoming",
+            amount="50.00", currency="CNY", funding_source="other",
+            requested_subject="receivable", request_key="mr-link-ev2",
+            actor=self.admin,
+        )
+        linked_approved = manual_records.decide(
+            self.connection, linked["id"], "approve_link",
+            reason="同源补充证据", expected_decision_id=linked["decision_id"],
+            request_key="dec-link-ev2", actor=self.admin,
+            target_ledger_event_id=event_id,
+        )
+        manual_records.decide(
+            self.connection, self.record["id"], "reverse",
+            reason="误录冲销", expected_decision_id=approved["decision_id"],
+            request_key="dec-rev-create2", actor=self.admin,
+        )
+        manual_records.decide(
+            self.connection, linked["id"], "reverse",
+            reason="撤销关联证据", expected_decision_id=linked_approved["decision_id"],
+            request_key="dec-rev-link2", actor=self.admin,
+        )
+        reversals = self.connection.execute(
+            "SELECT COUNT(*) AS n FROM ledger_event_revisions WHERE posting_kind = 'reversal'"
+        ).fetchone()["n"]
+        self.assertEqual(1, reversals)
+        links = self.connection.execute(
+            "SELECT * FROM ledger_event_manual_sources"
+        ).fetchall()
+        self.assertEqual(1, len(links))
+
+
+class DedupAndConcurrencyTests(LedgerBase):
+    def test_duplicate_manual_record_pairing_candidate(self) -> None:
+        manual_records.submit(
+            self.connection, company_id=self.company_a,
+            counterparty_company_id=self.company_b,
+            occurred_at="2026-01-10T09:00:00", direction="outgoing",
+            amount="40.00", currency="CNY", funding_source="other",
+            requested_subject="other_receivable", request_key="mr-a",
+            actor=self.admin,
+        )
+        other = manual_records.submit(
+            self.connection, company_id=self.company_b,
+            counterparty_company_id=self.company_a,
+            occurred_at="2026-01-10T10:00:00", direction="incoming",
+            amount="40.00", currency="CNY", funding_source="other",
+            requested_subject="other_payable", request_key="mr-b",
+            actor=self.admin,
+        )
+        candidates = manual_records.find_candidates(self.connection, other["id"])
+        self.assertEqual(1, len(candidates))
+        self.assertEqual("manual_record", candidates[0]["kind"])
+
+    def test_duplicate_bank_event_candidate_hints_link(self) -> None:
+        self.pair(self.company_a, self.company_b, "100.00")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        record = manual_records.submit(
+            self.connection, company_id=self.company_a,
+            counterparty_company_id=self.company_b,
+            occurred_at="2026-01-05T12:00:00", direction="incoming",
+            amount="100.00", currency="CNY", funding_source="other",
+            requested_subject="other_receivable", request_key="mr-c",
+            actor=self.admin,
+        )
+        candidates = manual_records.find_candidates(self.connection, record["id"])
+        self.assertTrue(any(c["kind"] == "bank_event" for c in candidates))
+
+    def test_concurrent_approve_new_counts_once(self) -> None:
+        record = manual_records.submit(
+            self.connection, company_id=self.company_a,
+            counterparty_company_id=self.company_b,
+            occurred_at="2026-01-10T09:00:00", direction="incoming",
+            amount="50.00", currency="CNY", funding_source="other",
+            requested_subject="receivable", request_key="mr-conc",
+            actor=self.admin,
+        )
+        errors: list[Exception] = []
+
+        def worker(thread_key: str) -> None:
+            import sqlite3
+
+            try:
+                connection = sqlite3.connect(self.db_path, timeout=30)
+                connection.row_factory = sqlite3.Row
+                try:
+                    manual_records.decide(
+                        connection, record["id"], "approve_new",
+                        reason="并发审批", expected_decision_id=record["decision_id"],
+                        request_key=f"dec-{thread_key}", actor=self.admin,
+                    )
+                finally:
+                    connection.close()
+            except Exception as exc:  # pragma: no cover
+                errors.append(exc)
+
+        threads = [
+            threading.Thread(target=worker, args=(f"t{i}",)) for i in range(4)
+        ]
+        for thread in threads:
+            thread.start()
+        for thread in threads:
+            thread.join()
+
+        # Two connections can still double-commit, so the UNIQUE manual source
+        # claim must make the second write fail or be a no-op; either way only
+        # one ledger event may exist.
+        events = self.connection.execute(
+            "SELECT COUNT(*) AS n FROM ledger_events"
+        ).fetchone()["n"]
+        self.assertEqual(1, events)
+
+    def test_concurrent_submit_same_request_key_is_idempotent(self) -> None:
+        import sqlite3
+
+        results: list[dict] = []
+        errors: list[Exception] = []
+
+        def worker(thread_key: str) -> None:
+            try:
+                connection = sqlite3.connect(self.db_path, timeout=30)
+                connection.row_factory = sqlite3.Row
+                try:
+                    payload = manual_records.submit(
+                        connection, company_id=self.company_a,
+                        counterparty_company_id=self.company_b,
+                        occurred_at="2026-01-10T09:00:00", direction="incoming",
+                        amount="50.00", currency="CNY", funding_source="other",
+                        requested_subject="receivable",
+                        request_key="mr-conc-submit", actor=self.admin,
+                    )
+                    results.append(payload)
+                finally:
+                    connection.close()
+            except Exception as exc:  # pragma: no cover
+                errors.append(exc)
+
+        threads = [
+            threading.Thread(target=worker, args=(f"t{i}",)) for i in range(4)
+        ]
+        for thread in threads:
+            thread.start()
+        for thread in threads:
+            thread.join()
+
+        self.assertEqual([], errors)
+        rows = self.connection.execute(
+            "SELECT COUNT(*) AS n FROM manual_records"
+        ).fetchone()["n"]
+        self.assertEqual(1, rows)
+        self.assertEqual(1, len({payload["id"] for payload in results}))
+        decisions = self.connection.execute(
+            "SELECT COUNT(*) AS n FROM manual_record_decisions"
+        ).fetchone()["n"]
+        self.assertEqual(1, decisions)
+
+    def test_concurrent_confirm_subject_same_key_creates_single_revision(self) -> None:
+        import sqlite3
+
+        self.pair(self.company_a, self.company_b, "100.00")
+        from bank_importer import ledger_events
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        event_id = self.ledger_events()[0]["id"]
+
+        outcomes: list[dict] = []
+        errors: list[Exception] = []
+
+        def worker(thread_key: str) -> None:
+            try:
+                connection = sqlite3.connect(self.db_path, timeout=30)
+                connection.row_factory = sqlite3.Row
+                try:
+                    payload = subjects.confirm_subject(
+                        connection, event_id,
+                        perspective_company_id=self.company_a,
+                        subject_code="other_receivable", reason="并发确认",
+                        expected_revision=1, request_key="conc-subj-key",
+                        actor=self.admin,
+                    )
+                    outcomes.append(payload)
+                finally:
+                    connection.close()
+            except Exception as exc:  # pragma: no cover
+                errors.append(exc)
+
+        threads = [
+            threading.Thread(target=worker, args=(f"t{i}",)) for i in range(4)
+        ]
+        for thread in threads:
+            thread.start()
+        for thread in threads:
+            thread.join()
+
+        self.assertEqual([], errors)
+        confirmed = self.connection.execute(
+            "SELECT COUNT(*) AS n FROM ledger_event_revisions WHERE state = 'confirmed'"
+        ).fetchone()["n"]
+        self.assertEqual(1, confirmed)
+        self.assertEqual(1, len({payload["revision_id"] for payload in outcomes}))
+
+    def test_repeated_confirm_same_key_appends_no_noise_revision(self) -> None:
+        self.pair(self.company_a, self.company_b, "100.00")
+        from bank_importer import ledger_events
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        event_id = self.ledger_events()[0]["id"]
+        first = subjects.confirm_subject(
+            self.connection, event_id,
+            perspective_company_id=self.company_a, subject_code="other_receivable",
+            reason="确认", expected_revision=1, request_key="noise-key",
+            actor=self.admin,
+        )
+        second = subjects.confirm_subject(
+            self.connection, event_id,
+            perspective_company_id=self.company_a, subject_code="other_receivable",
+            reason="重复确认", expected_revision=1, request_key="noise-key",
+            actor=self.admin,
+        )
+        self.assertEqual(first["revision_id"], second["revision_id"])
+        revisions = self.connection.execute(
+            "SELECT COUNT(*) AS n FROM ledger_event_revisions WHERE ledger_event_id = ?",
+            (event_id,),
+        ).fetchone()["n"]
+        # One pending_subject + one confirmed; the replay appended nothing.
+        self.assertEqual(2, revisions)
+        confirmed = self.connection.execute(
+            "SELECT COUNT(*) AS n FROM ledger_event_revisions "
+            "WHERE ledger_event_id = ? AND state = 'confirmed'",
+            (event_id,),
+        ).fetchone()["n"]
+        self.assertEqual(1, confirmed)
+
+
+if __name__ == "__main__":
+    unittest.main()

tests/test_matching.py

@@ -0,0 +1,984 @@
+"""Matching engine tests: bilateral ordering, cross-day windows, ambiguity,
+same-company transfers, personal transit mappings, manual decisions, locking,
+idempotency, concurrency, Decimal precision and B-44 eligibility."""
+
+from __future__ import annotations
+
+from decimal import Decimal
+from pathlib import Path
+import sqlite3
+import tempfile
+import threading
+import unittest
+
+from bank_importer import auth, matching, master_data, personal_transit
+from bank_importer.db import connect, migrate, utc_now
+
+
+class MatchingBase(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.connection = connect(self.db_path)
+        self.addCleanup(self.connection.close)
+        migrate(self.connection)
+        self.admin = self._admin()
+        self.company_a = self._company("甲公司")
+        self.company_b = self._company("乙公司")
+        self.company_c = self._company("丙公司")
+        self.account_a = self._approved_account(self.company_a, "6222000000000001")
+        self.account_b = self._approved_account(self.company_b, "6222000000000002")
+        self.account_a2 = self._approved_account(self.company_a, "6222000000000003")
+        self.account_b2 = self._approved_account(self.company_b, "6222000000000004")
+
+    def _admin(self):
+        auth.create_user(self.connection, "admin-u", "AdminPass123", "admin")
+        return self.connection.execute(
+            "SELECT * FROM users WHERE username = 'admin-u'"
+        ).fetchone()
+
+    def _company(self, name: str) -> int:
+        with self.connection:
+            cursor = self.connection.execute(
+                "INSERT INTO companies (name, created_at, updated_at) VALUES (?, ?, ?)",
+                (name, utc_now(), utc_now()),
+            )
+        return int(cursor.lastrowid)
+
+    def _approved_account(self, company_id: int, number: str, start: str = "2026-01-01"):
+        account = master_data.submit_bank_account(
+            self.connection, company_id=company_id, bank_name="中信银行",
+            account_type="基本户", account_number=number, start_date=start,
+            actor=None,
+        )
+        return master_data.review_bank_account(
+            self.connection, account["id"], "approve", None, self.admin,
+            effective_from=start,
+        )
+
+    def add_row(
+        self,
+        company_id: int,
+        *,
+        own_account: str,
+        own_name: str = "测试公司",
+        cp_account: str | None = None,
+        cp_name: str | None = None,
+        income: str = "0",
+        expense: str = "0",
+        at: str = "2026-01-05T10:00:00",
+        currency: str = "CNY",
+        reference: str | None = None,
+        summary: str | None = None,
+        sheet: str = "流水",
+    ) -> int:
+        with self.connection:
+            cursor = self.connection.execute(
+                """
+                INSERT INTO source_files (sha256, original_filename, size_bytes, storage_path, created_at)
+                VALUES (?, '测试.xlsx', 1, 'data/files/测试.xlsx', ?)
+                """,
+                (utc_now(), utc_now()),
+            )
+            source_file_id = int(cursor.lastrowid)
+            cursor = self.connection.execute(
+                """
+                INSERT INTO import_batches (source_file_id, status, company_id, created_at, updated_at)
+                VALUES (?, 'parsing', ?, ?, ?)
+                """,
+                (source_file_id, company_id, utc_now(), utc_now()),
+            )
+            batch_id = int(cursor.lastrowid)
+            cursor = self.connection.execute(
+                """
+                INSERT INTO sheet_batches (
+                    import_batch_id, sheet_name, bank_name, template_id, template_version,
+                    header_row, own_account, own_name, period_start, period_end,
+                    transaction_count, warnings, created_at
+                ) VALUES (?, ?, '测试银行', 'test-v1', 1, 1, NULL, NULL, NULL, NULL, 1, '[]', ?)
+                """,
+                (batch_id, sheet, utc_now()),
+            )
+            sheet_batch_id = int(cursor.lastrowid)
+            self.connection.execute(
+                """
+                INSERT INTO sheet_reviews (
+                    import_batch_id, sheet_name, outcome, sheet_batch_id,
+                    review_status, created_at
+                ) VALUES (?, ?, 'parsed', ?, 'confirmed', ?)
+                """,
+                (batch_id, sheet, sheet_batch_id, utc_now()),
+            )
+            cursor = self.connection.execute(
+                """
+                INSERT INTO source_rows (
+                    sheet_batch_id, source_row, transaction_at, income, expense, balance,
+                    own_account, own_name, counterparty_account, counterparty_name,
+                    counterparty_bank, summary, purpose, reference, currency, created_at
+                ) VALUES (?, 1, ?, ?, ?, NULL, ?, ?, ?, ?, NULL, ?, NULL, ?, ?, ?)
+                """,
+                (
+                    sheet_batch_id, at, income, expense, own_account, own_name,
+                    cp_account, cp_name, summary, reference, currency, utc_now(),
+                ),
+            )
+        return int(cursor.lastrowid)
+
+    def current(self, row_id: int):
+        return self.connection.execute(
+            """
+            SELECT d.classification, d.pairing, d.amount, d.currency, d.effective_at,
+                   d.mode, d.locked, d.revision
+            FROM transfer_observation_claims c
+            JOIN transfer_match_decisions d ON d.id = c.decision_id
+            WHERE c.source_row_id = ?
+            """,
+            (row_id,),
+        ).fetchone()
+
+    def _event_of(self, row_id: int) -> int:
+        return self.connection.execute(
+            "SELECT event_id FROM transfer_observation_claims WHERE source_row_id = ?",
+            (row_id,),
+        ).fetchone()["event_id"]
+
+    def eligible(self) -> list[sqlite3.Row]:
+        return matching.eligible_intercompany_events(self.connection)
+
+    def event_count(self) -> int:
+        return self.connection.execute(
+            "SELECT COUNT(*) AS n FROM canonical_transfer_events"
+        ).fetchone()["n"]
+
+    def decision_count(self) -> int:
+        return self.connection.execute(
+            "SELECT COUNT(*) AS n FROM transfer_match_decisions"
+        ).fetchone()["n"]
+
+
+class BilateralOrderTests(MatchingBase):
+    def test_a_outgoing_then_b_incoming_pairs_once(self) -> None:
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00", at="2026-01-05T10:00:00",
+        )
+        matching.reconcile_rows(self.connection, [row_a])
+        self.assertEqual("internal_single", self.current(row_a)["classification"])
+        # A single internal observation must not enter the B-44 balance yet.
+        self.assertEqual([], self.eligible())
+
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="6222000000000001", income="100.00", at="2026-01-05T11:00:00",
+        )
+        matching.reconcile_rows(self.connection, [row_b])
+        for row_id in (row_a, row_b):
+            self.assertEqual("intercompany", self.current(row_id)["classification"])
+            self.assertEqual("paired", self.current(row_id)["pairing"])
+        eligible = self.eligible()
+        self.assertEqual(1, len(eligible))
+        self.assertEqual(Decimal("100.00"), Decimal(eligible[0]["amount"]))
+        self.assertEqual("CNY", eligible[0]["currency"])
+        self.assertEqual(self.company_a, eligible[0]["payer_company_id"])
+        self.assertEqual(self.company_b, eligible[0]["payee_company_id"])
+        self.assertEqual("paired", eligible[0]["pairing"])
+        # One event, one paired decision for both rows.
+        self.assertEqual(1, self.event_count())
+
+    def test_b_incoming_then_a_outgoing_same_result(self) -> None:
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="6222000000000001", income="100.00", at="2026-01-05T11:00:00",
+        )
+        matching.reconcile_rows(self.connection, [row_b])
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00", at="2026-01-05T10:00:00",
+        )
+        matching.reconcile_rows(self.connection, [row_a])
+        eligible = self.eligible()
+        self.assertEqual(1, len(eligible))
+        self.assertEqual("100.00", eligible[0]["amount"])
+        # Economic date is the payer's outgoing posting time, import-order free.
+        self.assertEqual("2026-01-05T10:00:00", eligible[0]["effective_at"])
+        self.assertEqual(self.company_a, eligible[0]["payer_company_id"])
+
+    def test_same_batch_both_sides_pairs_once(self) -> None:
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00",
+        )
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="6222000000000001", income="100.00",
+        )
+        matching.reconcile_rows(self.connection, [row_b, row_a])
+        eligible = self.eligible()
+        self.assertEqual(1, len(eligible))
+        self.assertEqual("paired", self.current(row_a)["pairing"])
+        # One event, one auto decision carrying both observations.
+        self.assertEqual(1, self.event_count())
+        self.assertEqual(1, self.decision_count())
+
+    def test_repeated_reconcile_is_idempotent(self) -> None:
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00",
+        )
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="6222000000000001", income="100.00",
+        )
+        matching.reconcile_rows(self.connection, [row_a, row_b])
+        before_decisions = self.decision_count()
+        stats = matching.reconcile_rows(self.connection, [row_a, row_b])
+        self.assertEqual(self.decision_count(), before_decisions)
+        self.assertEqual(2, stats["unchanged"])
+        self.assertEqual(0, stats["created_events"])
+        self.assertEqual(0, stats["updated_events"])
+
+
+class DateWindowTests(MatchingBase):
+    def test_m1_same_reference_within_3_days(self) -> None:
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00",
+            at="2026-01-01T09:00:00", reference="R1001",
+        )
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="6222000000000001", income="100.00",
+            at="2026-01-04T15:00:00", reference="R1001",
+        )
+        matching.reconcile_rows(self.connection, [row_a, row_b])
+        self.assertEqual("matched", matching.exposed_status(self.current(row_a)))
+        candidate = self.connection.execute(
+            "SELECT rule_tier FROM transfer_match_candidates WHERE accepted = 1"
+        ).fetchone()
+        self.assertEqual("M1", candidate["rule_tier"])
+
+    def test_m2_exact_mirror_same_day_without_reference(self) -> None:
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00",
+        )
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="6222000000000001", income="100.00",
+        )
+        matching.reconcile_rows(self.connection, [row_a, row_b])
+        self.assertEqual("matched", matching.exposed_status(self.current(row_a)))
+        candidate = self.connection.execute(
+            "SELECT rule_tier FROM transfer_match_candidates WHERE accepted = 1"
+        ).fetchone()
+        self.assertEqual("M2", candidate["rule_tier"])
+
+    def test_over_window_goes_to_review(self) -> None:
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00",
+            at="2026-01-01T09:00:00", reference="R1001",
+        )
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="6222000000000001", income="100.00",
+            at="2026-01-05T15:00:00", reference="R1001",
+        )
+        matching.reconcile_rows(self.connection, [row_a, row_b])
+        self.assertEqual("needs_review", matching.exposed_status(self.current(row_a)))
+        self.assertEqual([], self.eligible())
+
+    def test_reference_conflict_goes_to_review(self) -> None:
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00",
+            reference="R-A",
+        )
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="6222000000000001", income="100.00",
+            reference="R-B",
+        )
+        matching.reconcile_rows(self.connection, [row_a, row_b])
+        self.assertEqual("needs_review", matching.exposed_status(self.current(row_a)))
+
+
+class AmbiguityTests(MatchingBase):
+    def test_alias_across_companies_goes_to_review(self) -> None:
+        # The same observed number is an account alias of TWO companies; the
+        # counterparty cannot be uniquely decided, so it must go to review.
+        company_c_account = self._approved_account(self.company_c, "6222000000000005")
+        master_data.add_alias(
+            self.connection, self.account_b["id"], "account", "770077007700",
+            actor=self.admin,
+        )
+        master_data.add_alias(
+            self.connection, company_c_account["id"], "account", "770077007700",
+            actor=self.admin,
+        )
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="770077007700", expense="100.00",
+        )
+        matching.reconcile_rows(self.connection, [row_a])
+        self.assertEqual("needs_review", matching.exposed_status(self.current(row_a)))
+        self.assertEqual([], self.eligible())
+
+    def test_two_same_tier_candidates_go_to_review(self) -> None:
+        # Two identical incoming observations mirror the outgoing row exactly;
+        # no deterministic rule may pick one, so the pair goes to review.
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00",
+        )
+        row_b1 = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="6222000000000001", income="100.00",
+        )
+        row_b2 = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="6222000000000001", income="100.00",
+        )
+        matching.reconcile_rows(self.connection, [row_a, row_b1, row_b2])
+        # The ambiguous side stays in review; the two identical observations
+        # may not be auto-grabbed by a processing-order tie-break.
+        self.assertEqual("needs_review", matching.exposed_status(self.current(row_a)))
+        self.assertEqual("internal_single", matching.exposed_status(self.current(row_b1)))
+        self.assertEqual("internal_single", matching.exposed_status(self.current(row_b2)))
+        self.assertEqual([], self.eligible())
+
+    def test_different_amounts_never_match(self) -> None:
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00",
+        )
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="6222000000000001", income="100.01",
+        )
+        matching.reconcile_rows(self.connection, [row_a, row_b])
+        self.assertEqual("internal_single", matching.exposed_status(self.current(row_a)))
+        self.assertEqual("internal_single", matching.exposed_status(self.current(row_b)))
+        self.assertEqual([], self.eligible())
+
+
+class SameCompanyTests(MatchingBase):
+    def test_same_company_transfer_excluded_from_intercompany(self) -> None:
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000003", expense="50.00",
+        )
+        row_b = self.add_row(
+            self.company_a, own_account="6222000000000003",
+            cp_account="6222000000000001", income="50.00",
+        )
+        matching.reconcile_rows(self.connection, [row_a, row_b])
+        self.assertEqual("same_company_transfer", matching.exposed_status(self.current(row_a)))
+        self.assertEqual("same_company_transfer", matching.exposed_status(self.current(row_b)))
+        self.assertEqual([], self.eligible())
+        # The cash trail is kept: both rows remain claimed by one event.
+        self.assertEqual(1, self.event_count())
+
+    def test_same_company_single_observation_classified_immediately(self) -> None:
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000003", expense="50.00",
+        )
+        matching.reconcile_rows(self.connection, [row_a])
+        self.assertEqual("same_company_transfer", matching.exposed_status(self.current(row_a)))
+
+
+class UnresolvedAndExternalTests(MatchingBase):
+    def test_unknown_counterparty_stays_unresolved(self) -> None:
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="9999999999999999", expense="100.00",
+        )
+        matching.reconcile_rows(self.connection, [row_a])
+        self.assertEqual("unresolved", matching.exposed_status(self.current(row_a)))
+        self.assertEqual([], self.eligible())
+        unresolved = matching.unresolved_amounts(self.connection, self.company_a)
+        self.assertEqual(1, len(unresolved))
+        self.assertEqual("100.00", unresolved[0]["amount"])
+
+    def test_internal_single_counts_as_unresolved_amount(self) -> None:
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00",
+        )
+        matching.reconcile_rows(self.connection, [row_a])
+        self.assertEqual("internal_single", matching.exposed_status(self.current(row_a)))
+        self.assertEqual([], self.eligible())
+        unresolved = matching.unresolved_amounts(self.connection, self.company_a)
+        self.assertEqual(1, len(unresolved))
+        self.assertEqual("100.00", unresolved[0]["amount"])
+
+    def test_admin_confirm_single_becomes_eligible(self) -> None:
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00",
+        )
+        matching.reconcile_rows(self.connection, [row_a])
+        current = self.current(row_a)
+        result = matching.apply_manual_decision(
+            self.connection, self._event_of(row_a),
+            "assign_participant",
+            reason="对方公司函证确认",
+            expected_revision=current["revision"],
+            request_key="assign-1",
+            actor=self.admin,
+            participant={"role": "payee", "company_id": self.company_b},
+        )
+        self.assertEqual("intercompany", result["classification"])
+        self.assertTrue(result["locked"])
+        eligible = self.eligible()
+        self.assertEqual(1, len(eligible))
+        self.assertEqual("single", eligible[0]["pairing"])
+        # The manual confirmation is skipped by auto reconcile.
+        decisions_before = self.decision_count()
+        stats = matching.reconcile_rows(self.connection, [row_a])
+        self.assertEqual(1, stats["skipped_locked"])
+        self.assertEqual(decisions_before, self.decision_count())
+
+    def test_mark_external_requires_admin_and_excludes(self) -> None:
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="9999999999999999", expense="100.00",
+        )
+        matching.reconcile_rows(self.connection, [row_a])
+        event_id = self._event_of(row_a)
+        result = matching.apply_manual_decision(
+            self.connection, event_id, "mark_external",
+            reason="经核实为外部供应商付款",
+            expected_revision=self.current(row_a)["revision"],
+            request_key=None, actor=self.admin,
+        )
+        self.assertEqual("external", result["classification"])
+        self.assertEqual([], self.eligible())
+
+    def test_reverse_frees_claims_for_reconcile(self) -> None:
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00",
+        )
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="6222000000000001", income="100.00",
+        )
+        matching.reconcile_rows(self.connection, [row_a, row_b])
+        event_id = self._event_of(row_a)
+        decisions_before = self.decision_count()
+        result = matching.apply_manual_decision(
+            self.connection, event_id, "reverse",
+            reason="配对依据有误，需要重新匹配",
+            expected_revision=self.current(row_a)["revision"],
+            request_key="rev-1", actor=self.admin,
+        )
+        self.assertEqual(decisions_before + 1, self.decision_count())
+        # Claims and current pointer are gone; B-44 sees nothing.
+        self.assertIsNone(self.connection.execute(
+            "SELECT 1 FROM transfer_observation_claims WHERE source_row_id = ?",
+            (row_a,),
+        ).fetchone())
+        self.assertEqual([], self.eligible())
+        # A re-run is allowed and re-derives deterministically.
+        matching.reconcile_rows(self.connection, [row_a])
+        self.assertEqual("matched", matching.exposed_status(self.current(row_a)))
+
+
+class PersonalTransitTests(MatchingBase):
+    def _submit_mapping(self, company_id: int, number: str, direction: str) -> int:
+        mapping = personal_transit.submit_mapping(
+            self.connection,
+            account_number=number,
+            account_name="张个人",
+            represented_company_id=company_id,
+            allowed_direction=direction,
+            effective_from="2026-01-01",
+            actor=self.admin,
+        )
+        approved = personal_transit.review_mapping(
+            self.connection, mapping["id"], "approve", None, self.admin,
+            effective_from="2026-01-01",
+        )
+        return approved["id"]
+
+    def test_personal_mapping_resolves_counterparty(self) -> None:
+        self._submit_mapping(self.company_b, "880088008800", "incoming")
+        # A pays to the personal account -> the counterparty represents B.
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="880088008800", expense="100.00",
+        )
+        matching.reconcile_rows(self.connection, [row_a])
+        self.assertEqual("internal_single", matching.exposed_status(self.current(row_a)))
+        unresolved = matching.unresolved_amounts(self.connection, self.company_a)
+        self.assertEqual(1, len(unresolved))
+
+    def test_personal_mapping_direction_mismatch_unresolved(self) -> None:
+        self._submit_mapping(self.company_b, "880088008800", "incoming")
+        # An outgoing row to the personal account is NOT covered by an
+        # incoming-only mapping.
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="880088008800", expense="100.00",
+        )
+        # reverse direction check: make it incoming via income
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="880088008800", income="100.00",
+        )
+        matching.reconcile_rows(self.connection, [row_a])
+        matching.reconcile_rows(self.connection, [row_b])
+        self.assertEqual("unresolved", matching.exposed_status(self.current(row_b)))
+
+    def test_unapproved_mapping_never_resolves(self) -> None:
+        personal_transit.submit_mapping(
+            self.connection,
+            account_number="880088008801",
+            account_name="李个人",
+            represented_company_id=self.company_b,
+            allowed_direction="both",
+            actor=self.admin,
+        )
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="880088008801", expense="100.00",
+        )
+        matching.reconcile_rows(self.connection, [row_a])
+        self.assertEqual("unresolved", matching.exposed_status(self.current(row_a)))
+
+    def test_mapping_effective_window_and_resubmit_reuse(self) -> None:
+        mapping = personal_transit.submit_mapping(
+            self.connection,
+            account_number="880088008802",
+            account_name="王个人",
+            represented_company_id=self.company_b,
+            allowed_direction="both",
+            effective_from="2026-03-01",
+            actor=self.admin,
+        )
+        personal_transit.review_mapping(
+            self.connection, mapping["id"], "approve", None, self.admin,
+            effective_from="2026-03-01",
+        )
+        # Outside the effective window the mapping does not resolve.
+        row_before = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="880088008802", expense="100.00", at="2026-02-20T10:00:00",
+        )
+        matching.reconcile_rows(self.connection, [row_before])
+        self.assertEqual("unresolved", matching.exposed_status(self.current(row_before)))
+        # Inside the window it does.
+        row_inside = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="880088008802", expense="100.00", at="2026-03-05T10:00:00",
+        )
+        matching.reconcile_rows(self.connection, [row_inside])
+        self.assertEqual("internal_single", matching.exposed_status(self.current(row_inside)))
+
+        # Returned mappings reopen on resubmission reusing the same row.
+        returned = personal_transit.submit_mapping(
+            self.connection,
+            account_number="880088008803",
+            account_name="赵个人",
+            represented_company_id=self.company_b,
+            allowed_direction="both",
+            actor=self.admin,
+        )
+        personal_transit.review_mapping(
+            self.connection, returned["id"], "return", "资料待补充", self.admin,
+        )
+        resubmitted = personal_transit.submit_mapping(
+            self.connection,
+            account_number="8800 8800 8803",
+            account_name="赵个人",
+            represented_company_id=self.company_b,
+            allowed_direction="incoming",
+            actor=self.admin,
+        )
+        self.assertEqual(returned["id"], resubmitted["id"])
+        self.assertEqual("pending", resubmitted["status"])
+
+
+class ResolutionTests(MatchingBase):
+    def test_name_alias_never_resolves_alone(self) -> None:
+        master_data.add_alias(
+            self.connection, self.account_b["id"], "name", "乙公司贸易部",
+            actor=self.admin,
+        )
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account=None, cp_name="乙公司贸易部", expense="100.00",
+        )
+        matching.reconcile_rows(self.connection, [row_a])
+        self.assertEqual("unresolved", matching.exposed_status(self.current(row_a)))
+
+    def test_own_account_conflict_with_upload_account_goes_to_review(self) -> None:
+        # own_account belongs to company B while the batch is uploaded for A.
+        row = self.add_row(
+            self.company_a, own_account="6222000000000002",
+            cp_account="6222000000000001", expense="100.00",
+        )
+        # Simulate an upload account pointing at A.
+        self.connection.execute(
+            """
+            UPDATE import_batches SET upload_bank_account_id = ?
+            WHERE id = (SELECT b.id FROM import_batches b
+                        JOIN sheet_batches s ON s.import_batch_id = b.id
+                        JOIN source_rows r ON r.sheet_batch_id = s.id
+                        WHERE r.id = ?)
+            """,
+            (self.account_a["id"], row),
+        )
+        matching.reconcile_rows(self.connection, [row])
+        self.assertEqual("needs_review", matching.exposed_status(self.current(row)))
+
+    def test_upload_account_fallback_resolves_own(self) -> None:
+        row = self.add_row(
+            self.company_a, own_account=None,
+            cp_account="6222000000000002", expense="100.00",
+        )
+        self.connection.execute(
+            """
+            UPDATE import_batches SET upload_bank_account_id = ?
+            WHERE id = (SELECT b.id FROM import_batches b
+                        JOIN sheet_batches s ON s.import_batch_id = b.id
+                        JOIN source_rows r ON r.sheet_batch_id = s.id
+                        WHERE r.id = ?)
+            """,
+            (self.account_a["id"], row),
+        )
+        matching.reconcile_rows(self.connection, [row])
+        self.assertEqual("internal_single", matching.exposed_status(self.current(row)))
+
+    def test_alias_mirror_m3_pairs(self) -> None:
+        # A's own account has an account alias; B's statement references the
+        # alias, so the mirror is proven through the approved alias (M3).
+        master_data.add_alias(
+            self.connection, self.account_a["id"], "account", "770077007700",
+            actor=self.admin,
+        )
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00", summary="货款",
+        )
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="770077007700", income="100.00", summary="货款",
+        )
+        matching.reconcile_rows(self.connection, [row_a, row_b])
+        self.assertEqual("matched", matching.exposed_status(self.current(row_a)))
+        candidate = self.connection.execute(
+            "SELECT rule_tier FROM transfer_match_candidates WHERE accepted = 1"
+        ).fetchone()
+        self.assertEqual("M3", candidate["rule_tier"])
+
+
+class M3EvidenceTests(MatchingBase):
+    """M3 requires positive reference or summary evidence; a missing reference
+    on either side is never treated as agreement (None == None is not equal)."""
+
+    def _alias_for_a(self) -> None:
+        master_data.add_alias(
+            self.connection, self.account_a["id"], "account", "770077007700",
+            actor=self.admin,
+        )
+
+    def test_both_references_empty_and_summaries_different_do_not_pair(self) -> None:
+        self._alias_for_a()
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00", summary="货款A",
+        )
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="770077007700", income="100.00", summary="货款B",
+        )
+        matching.reconcile_rows(self.connection, [row_a, row_b])
+        self.assertEqual("needs_review", matching.exposed_status(self.current(row_a)))
+        self.assertEqual("internal_single", matching.exposed_status(self.current(row_b)))
+        self.assertEqual([], self.eligible())
+        self.assertIsNone(self.connection.execute(
+            "SELECT rule_tier FROM transfer_match_candidates WHERE accepted = 1"
+        ).fetchone())
+
+    def test_single_sided_reference_is_not_reference_equality(self) -> None:
+        self._alias_for_a()
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00", reference="R-ONLY-A",
+        )
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="770077007700", income="100.00",
+        )
+        matching.reconcile_rows(self.connection, [row_a, row_b])
+        self.assertEqual("needs_review", matching.exposed_status(self.current(row_a)))
+        self.assertEqual("internal_single", matching.exposed_status(self.current(row_b)))
+        self.assertEqual([], self.eligible())
+
+    def test_both_references_empty_but_summary_equal_still_pairs_m3(self) -> None:
+        self._alias_for_a()
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00", summary="货款",
+        )
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="770077007700", income="100.00", summary="货款",
+        )
+        matching.reconcile_rows(self.connection, [row_a, row_b])
+        self.assertEqual("matched", matching.exposed_status(self.current(row_a)))
+        candidate = self.connection.execute(
+            "SELECT rule_tier FROM transfer_match_candidates WHERE accepted = 1"
+        ).fetchone()
+        self.assertEqual("M3", candidate["rule_tier"])
+
+
+class EligibleViewTests(MatchingBase):
+    """``eligible_intercompany_events``: single-sided intercompany events only
+    enter the B-44 output when locked; paired events are unaffected."""
+
+    def _insert_intercompany(self, *, pairing: str, locked: int) -> int:
+        now = utc_now()
+        with self.connection:
+            cursor = self.connection.execute(
+                "INSERT INTO canonical_transfer_events (lifecycle, created_at) VALUES ('active', ?)",
+                (now,),
+            )
+            event_id = int(cursor.lastrowid)
+            cursor = self.connection.execute(
+                """
+                INSERT INTO transfer_match_decisions (
+                    event_id, revision, classification, pairing, amount, currency,
+                    effective_at, mode, rule_version, locked, created_at
+                ) VALUES (?, 1, 'intercompany', ?, '100.00', 'CNY',
+                          '2026-01-05T10:00:00', 'auto', 'transfer-match-v1', ?, ?)
+                """,
+                (event_id, pairing, locked, now),
+            )
+            decision_id = int(cursor.lastrowid)
+            for role, company_id in (("payer", self.company_a), ("payee", self.company_b)):
+                self.connection.execute(
+                    """
+                    INSERT INTO transfer_decision_participants (
+                        decision_id, role, company_id, bank_account_id,
+                        resolve_method, evidence, created_at
+                    ) VALUES (?, ?, ?, NULL, 'own_exact', '{}', ?)
+                    """,
+                    (decision_id, role, company_id, now),
+                )
+            self.connection.execute(
+                "INSERT INTO current_transfer_decisions (event_id, decision_id) VALUES (?, ?)",
+                (event_id, decision_id),
+            )
+        return event_id
+
+    def test_unlocked_single_intercompany_is_excluded(self) -> None:
+        self._insert_intercompany(pairing="single", locked=0)
+        self.assertEqual([], self.eligible())
+
+    def test_locked_single_intercompany_is_included(self) -> None:
+        self._insert_intercompany(pairing="single", locked=1)
+        eligible = self.eligible()
+        self.assertEqual(1, len(eligible))
+        self.assertEqual("single", eligible[0]["pairing"])
+        self.assertEqual("100.00", eligible[0]["amount"])
+
+    def test_paired_intercompany_is_included_regardless_of_lock(self) -> None:
+        self._insert_intercompany(pairing="paired", locked=0)
+        self._insert_intercompany(pairing="paired", locked=1)
+        eligible = self.eligible()
+        self.assertEqual(2, len(eligible))
+        self.assertTrue(all(item["pairing"] == "paired" for item in eligible))
+
+
+class ManualLinkTests(MatchingBase):
+    def test_manual_link_locks_pair(self) -> None:
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00",
+        )
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="6222000000000001", income="100.00",
+        )
+        matching.reconcile_rows(self.connection, [row_a])
+        matching.reconcile_rows(self.connection, [row_b])
+        event_id = self._event_of(row_a)
+        current_revision = self.current(row_a)["revision"]
+        result = matching.apply_manual_decision(
+            self.connection, event_id, "link_rows",
+            reason="人工核对后确认是同一笔",
+            expected_revision=current_revision,
+            request_key="link-1", actor=self.admin,
+            source_row_ids=[row_a, row_b],
+        )
+        self.assertTrue(result["locked"])
+        self.assertEqual("paired", result["pairing"])
+        # Auto reconcile never touches locked decisions.
+        stats = matching.reconcile_rows(self.connection, [row_a, row_b])
+        self.assertEqual(2, stats["skipped_locked"])
+
+    def test_manual_decision_requires_reason(self) -> None:
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00",
+        )
+        matching.reconcile_rows(self.connection, [row_a])
+        with self.assertRaises(matching.MatchInputError):
+            matching.apply_manual_decision(
+                self.connection, self._event_of(row_a), "reverse",
+                reason=" ", expected_revision=None, request_key=None,
+                actor=self.admin,
+            )
+
+    def test_stale_expected_revision_conflicts(self) -> None:
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00",
+        )
+        matching.reconcile_rows(self.connection, [row_a])
+        event_id = self._event_of(row_a)
+        with self.assertRaises(matching.MatchConflictError):
+            matching.apply_manual_decision(
+                self.connection, event_id, "reverse",
+                reason="测试", expected_revision=999, request_key=None,
+                actor=self.admin,
+            )
+
+
+class DecimalPrecisionTests(MatchingBase):
+    def test_equivalent_decimal_strings_match(self) -> None:
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.0",
+        )
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="6222000000000001", income="100.00",
+        )
+        matching.reconcile_rows(self.connection, [row_a, row_b])
+        self.assertEqual("matched", matching.exposed_status(self.current(row_a)))
+
+    def test_cent_difference_never_matches(self) -> None:
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00",
+        )
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="6222000000000001", income="100.01",
+        )
+        matching.reconcile_rows(self.connection, [row_a, row_b])
+        self.assertEqual("internal_single", matching.exposed_status(self.current(row_a)))
+
+    def test_large_amount_precision(self) -> None:
+        amount = "99999999999999999999.99"
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense=amount,
+        )
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="6222000000000001", income=amount,
+        )
+        matching.reconcile_rows(self.connection, [row_a, row_b])
+        eligible = self.eligible()
+        self.assertEqual(1, len(eligible))
+        self.assertEqual(Decimal(amount), Decimal(eligible[0]["amount"]))
+
+    def test_currency_mismatch_never_matches(self) -> None:
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00", currency="CNY",
+        )
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="6222000000000001", income="100.00", currency="USD",
+        )
+        matching.reconcile_rows(self.connection, [row_a, row_b])
+        self.assertEqual("internal_single", matching.exposed_status(self.current(row_a)))
+
+
+class ProjectionRebuildTests(MatchingBase):
+    def test_rebuild_matches_current_projection(self) -> None:
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00",
+        )
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="6222000000000001", income="100.00",
+        )
+        matching.reconcile_rows(self.connection, [row_a, row_b])
+        before = [
+            (item["event_id"], item["decision_id"])
+            for item in self.connection.execute(
+                "SELECT * FROM current_transfer_decisions"
+            ).fetchall()
+        ]
+        claims_before = [
+            (item["source_row_id"], item["event_id"], item["decision_id"])
+            for item in self.connection.execute(
+                "SELECT * FROM transfer_observation_claims"
+            ).fetchall()
+        ]
+        matching.rebuild_current_projection(self.connection)
+        after = [
+            (item["event_id"], item["decision_id"])
+            for item in self.connection.execute(
+                "SELECT * FROM current_transfer_decisions"
+            ).fetchall()
+        ]
+        claims_after = [
+            (item["source_row_id"], item["event_id"], item["decision_id"])
+            for item in self.connection.execute(
+                "SELECT * FROM transfer_observation_claims"
+            ).fetchall()
+        ]
+        self.assertEqual(sorted(before), sorted(after))
+        self.assertEqual(sorted(claims_before), sorted(claims_after))
+
+
+class ConcurrentReconcileTests(MatchingBase):
+    def test_concurrent_reconcile_creates_one_event(self) -> None:
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00",
+        )
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="6222000000000001", income="100.00",
+        )
+        errors: list[Exception] = []
+
+        def run() -> None:
+            db = connect(self.db_path)
+            try:
+                matching.reconcile_rows(db, [row_a, row_b])
+            except Exception as exc:  # pragma: no cover
+                errors.append(exc)
+            finally:
+                db.close()
+
+        threads = [threading.Thread(target=run) for _ in range(2)]
+        for thread in threads:
+            thread.start()
+        for thread in threads:
+            thread.join()
+        self.assertEqual([], errors)
+        self.assertEqual(1, self.event_count())
+        eligible = self.eligible()
+        self.assertEqual(1, len(eligible))
+        claims = self.connection.execute(
+            "SELECT COUNT(*) AS n FROM transfer_observation_claims"
+        ).fetchone()["n"]
+        self.assertEqual(2, claims)
+
+
+if __name__ == "__main__":
+    unittest.main()

tests/test_matching_api.py

@@ -0,0 +1,463 @@
+"""HTTP integration tests for the canonical transfer event APIs (B-43).
+
+Covers the admin event list/detail, manual decisions and reconcile endpoints,
+personal transit mapping workflow, upload-account persistence, and the
+company-side read scoping with masked counterparty evidence. Uses a real
+``ThreadingHTTPServer`` like ``test_server_auth``.
+"""
+
+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 MatchingApiTests(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
+        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.company_a = cls._create_company("甲公司", "cashier-a")
+        cls.company_b = cls._create_company("乙公司", "cashier-b")
+        cls.company_c = cls._create_company("丙公司", "cashier-c")
+        cls.cashier_a = cls._login_company("cashier-a", cls.company_a)
+        cls.cashier_b = cls._login_company("cashier-b", cls.company_b)
+        cls.cashier_c = cls._login_company("cashier-c", cls.company_c)
+
+        cls.account_a = cls._approve_account(cls.company_a, ACCOUNT_A)
+        cls.account_b = cls._approve_account(cls.company_b, ACCOUNT_B)
+        cls.account_c = cls._approve_account(cls.company_c, ACCOUNT_C)
+
+        # One A<->B matched event and one B<->C matched event.
+        cls._upload_and_confirm(cls.cashier_a, cls.company_a, [outgoing(ACCOUNT_A, ACCOUNT_B, "100.00")])
+        cls._upload_and_confirm(cls.cashier_b, cls.company_b, [incoming(ACCOUNT_B, ACCOUNT_A, "100.00")])
+        cls._upload_and_confirm(cls.cashier_b, cls.company_b, [outgoing(ACCOUNT_B, ACCOUNT_C, "200.00")])
+        cls._upload_and_confirm(cls.cashier_c, cls.company_c, [incoming(ACCOUNT_C, ACCOUNT_B, "200.00")])
+
+    @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
+        cls.initial_passwords.setdefault(username, as_json(data)["initial_password"])
+        return as_json(data)["company_id"]
+
+    initial_passwords: dict[str, str] = {}
+
+    @classmethod
+    def _login_company(cls, username: str, company_id: int) -> 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_id: int, number: str) -> int:
+        # Build the account through company submission + admin review.
+        company_client = {
+            cls.company_a: cls.cashier_a,
+            cls.company_b: cls.cashier_b,
+            cls.company_c: cls.cashier_c,
+        }[company_id]
+        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
+
+    @classmethod
+    def _upload_and_confirm(cls, client, company_id: int, rows) -> int:
+        content = workbook_bytes(rows)
+        status, _, data = cls.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")
+        assert status == 200, data
+        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
+
+    @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()
+
+    def events(self, client) -> list[dict]:
+        status, _, data = client.get("/api/admin/transfer-events")
+        self.assertEqual(200, status, data)
+        return as_json(data)["events"]
+
+    def company_events(self, client) -> list[dict]:
+        status, _, data = client.get("/api/company/transfer-events")
+        self.assertEqual(200, status, data)
+        return as_json(data)["events"]
+
+    # ------------------------------------------------------------------
+    # Admin event views
+    # ------------------------------------------------------------------
+
+    def test_admin_lists_matched_events(self) -> None:
+        events = self.events(self.admin)
+        matched = [e for e in events if e["status"] == "matched"]
+        self.assertGreaterEqual(len(matched), 2)
+        by_amount = {e["amount"]: e for e in matched}
+        self.assertEqual(self.company_a, by_amount["100.00"]["payer_company_id"])
+        self.assertEqual(self.company_b, by_amount["100.00"]["payee_company_id"])
+        self.assertEqual("paired", by_amount["100.00"]["pairing"])
+        self.assertEqual(2, by_amount["100.00"]["evidence_count"])
+
+    def test_admin_event_detail_has_history_and_observations(self) -> None:
+        events = self.events(self.admin)
+        event = next(e for e in events if e["status"] == "matched")
+        status, _, data = self.admin.get(f"/api/admin/transfer-events/{event['event_id']}")
+        self.assertEqual(200, status, data)
+        detail = as_json(data)["event"]
+        self.assertEqual("matched", detail["status"])
+        self.assertEqual(2, len(detail["observations"]))
+        self.assertTrue(detail["history"])
+        self.assertTrue(detail["candidates"])
+
+    def test_admin_match_exceptions(self) -> None:
+        status, _, data = self.admin.get("/api/admin/match-exceptions")
+        self.assertEqual(200, status, data)
+        self.assertIsInstance(as_json(data)["exceptions"], list)
+
+    # ------------------------------------------------------------------
+    # Admin manual decisions and reconcile via API
+    # ------------------------------------------------------------------
+
+    def test_admin_reconcile_by_batch_is_idempotent(self) -> None:
+        # Re-running reconcile on an already settled batch changes nothing.
+        status, _, data = self.admin.post_json(
+            "/api/admin/transfer-events/reconcile", {"batch_id": 1}
+        )
+        self.assertEqual(200, status, data)
+        result = as_json(data)["matching"]
+        self.assertEqual(0, result["created_events"])
+        self.assertEqual(0, result["updated_events"])
+
+    def test_admin_confirm_single_and_reverse_via_api(self) -> None:
+        # A uploads its side only -> internal_single.
+        status, _, data = self.admin.post_multipart(
+            "/api/parse", {"company_id": str(self.company_a)},
+            "单边.xlsx", workbook_bytes([outgoing(ACCOUNT_A, ACCOUNT_B, "300.00", "2026-02-01 10:00:00")]),
+        )
+        self.assertEqual(200, status, data)
+        batch_id = as_json(data)["batch_id"]
+        status, _, data = self.cashier_a.get(f"/api/batches/{batch_id}/sheets")
+        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)
+        events = self.events(self.admin)
+        single = next(e for e in events if e["status"] == "internal_single" and e["amount"] == "300.00")
+        detail = self._admin_detail(single["event_id"])
+        revision = detail["revision"]
+
+        # Company users cannot write manual decisions.
+        status, _, data = self.cashier_a.post_json(
+            f"/api/admin/transfer-events/{single['event_id']}/decisions",
+            {"action": "reverse", "reason": "不应允许", "expected_revision": revision},
+        )
+        self.assertEqual(403, status, data)
+
+        # Admin confirms the single event based on evidence.
+        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": "confirm-300",
+             "participant": {"role": "payee", "company_id": self.company_b}},
+        )
+        self.assertEqual(200, status, data)
+        decision = as_json(data)["decision"]
+        self.assertEqual("intercompany", decision["classification"])
+        self.assertTrue(decision["locked"])
+
+        # Replaying the same request key is idempotent.
+        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": "confirm-300",
+             "participant": {"role": "payee", "company_id": self.company_b}},
+        )
+        self.assertEqual(200, status, data)
+
+        # Stale revision conflicts.
+        status, _, data = self.admin.post_json(
+            f"/api/admin/transfer-events/{single['event_id']}/decisions",
+            {"action": "reverse", "reason": "撤销", "expected_revision": revision},
+        )
+        self.assertEqual(409, status, data)
+
+    def _admin_detail(self, event_id: int) -> dict:
+        status, _, data = self.admin.get(f"/api/admin/transfer-events/{event_id}")
+        self.assertEqual(200, status, data)
+        return as_json(data)["event"]
+
+    # ------------------------------------------------------------------
+    # Company scope and masking
+    # ------------------------------------------------------------------
+
+    def test_company_sees_only_events_it_participates_in(self) -> None:
+        events = self.company_events(self.cashier_a)
+        self.assertTrue(events)
+        for event in events:
+            self.assertEqual(self.company_a, event["own_company_id"])
+        matched = [e for e in events if e["status"] == "matched"]
+        self.assertTrue(matched)
+        self.assertEqual(
+            {"乙公司"},
+            {e["counterparty_company_name"] for e in matched},
+        )
+        # B<->C event is invisible to A.
+        status, _, data = self.cashier_a.get("/api/company/transfer-events")
+        bc_events = [
+            e for e in as_json(data)["events"]
+            if e["counterparty_company_name"] == "丙公司"
+        ]
+        self.assertEqual([], bc_events)
+
+    def test_company_detail_masks_counterparty_and_own_rows_only(self) -> None:
+        events = self.company_events(self.cashier_a)
+        event = next(e for e in events if e["status"] == "matched")
+        status, _, data = self.cashier_a.get(
+            f"/api/company/transfer-events/{event['event_id']}"
+        )
+        self.assertEqual(200, status, data)
+        detail = as_json(data)["event"]
+        self.assertEqual("乙公司", detail["counterparty"]["company_name"])
+        self.assertTrue(detail["counterparty"].get("account_number_masked", "").startswith("****"))
+        # The counterparty's full account number never leaves the server.
+        self.assertNotIn(ACCOUNT_B, json.dumps(detail, ensure_ascii=False))
+        # Only A's own observation rows are exposed.
+        self.assertEqual(1, len(detail["observations"]))
+        observation = detail["observations"][0]
+        self.assertTrue(observation["own_account_masked"].startswith("****"))
+        self.assertEqual(self.company_a, observation.get("batch_company_id"))
+
+    def test_company_cannot_read_event_it_does_not_participate_in(self) -> None:
+        # The B<->C event id comes from B's own list; A probing it returns 404.
+        status, _, data = self.cashier_b.get("/api/company/transfer-events")
+        bc_event_ids = [
+            e["event_id"] for e in as_json(data)["events"]
+            if e["counterparty_company_name"] == "丙公司"
+        ]
+        self.assertTrue(bc_event_ids)
+        for event_id in bc_event_ids:
+            status, _, data = self.cashier_a.get(f"/api/company/transfer-events/{event_id}")
+            self.assertEqual(404, status, data)
+            status, _, data = self.cashier_a.get(f"/api/admin/transfer-events/{event_id}")
+            self.assertEqual(403, status, data)
+
+    def test_company_match_exceptions_scoped_to_own_company(self) -> None:
+        status, _, data = self.admin.post_multipart(
+            "/api/parse", {"company_id": str(self.company_a)},
+            "未决.xlsx",
+            workbook_bytes([outgoing(ACCOUNT_A, "9999999999999999", "77.00", "2026-02-05 10:00:00")]),
+        )
+        self.assertEqual(200, status, data)
+        batch_id = as_json(data)["batch_id"]
+        status, _, data = self.cashier_a.get(f"/api/batches/{batch_id}/sheets")
+        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/match-exceptions")
+        self.assertEqual(200, status, data)
+        mine = [e for e in as_json(data)["exceptions"] if e["amount"] == "77.00"]
+        self.assertEqual(1, len(mine))
+        self.assertEqual("unresolved", mine[0]["status"])
+
+        status, _, data = self.cashier_b.get("/api/company/match-exceptions")
+        self.assertEqual(200, status, data)
+        self.assertEqual(
+            [],
+            [e for e in as_json(data)["exceptions"] if e["amount"] == "77.00"],
+        )
+
+    def test_company_forbidden_on_admin_event_endpoints(self) -> None:
+        for call in (
+            lambda: self.cashier_a.get("/api/admin/transfer-events"),
+            lambda: self.cashier_a.get("/api/admin/match-exceptions"),
+            lambda: self.cashier_a.post_json(
+                "/api/admin/transfer-events/reconcile", {"batch_id": 1}
+            ),
+            lambda: self.cashier_a.post_json(
+                "/api/admin/personal-transit-mappings", {}
+            ),
+            lambda: self.cashier_a.get("/api/admin/personal-transit-mappings"),
+        ):
+            status, _, data = call()
+            self.assertEqual(403, status, data)
+
+    # ------------------------------------------------------------------
+    # Personal transit mappings
+    # ------------------------------------------------------------------
+
+    def test_personal_transit_mapping_workflow(self) -> None:
+        status, _, data = self.admin.post_json(
+            "/api/admin/personal-transit-mappings",
+            {"account_number": "880088008800", "account_name": "张个人",
+             "represented_company_id": self.company_b,
+             "allowed_direction": "incoming", "effective_from": "2026-01-01"},
+        )
+        self.assertEqual(200, status, data)
+        mapping_id = as_json(data)["mapping"]["id"]
+        self.assertEqual("pending", as_json(data)["mapping"]["status"])
+
+        status, _, data = self.admin.post_json(
+            f"/api/admin/personal-transit-mappings/{mapping_id}/review",
+            {"decision": "approve", "reason": "资料齐全", "effective_from": "2026-01-01"},
+        )
+        self.assertEqual(200, status, data)
+        self.assertEqual("active", as_json(data)["mapping"]["status"])
+
+        status, _, data = self.admin.get("/api/admin/personal-transit-mappings")
+        self.assertEqual(200, status, data)
+        mappings = as_json(data)["mappings"]
+        self.assertTrue(any(m["id"] == mapping_id for m in mappings))
+
+        # Duplicate account number conflicts.
+        status, _, data = self.admin.post_json(
+            "/api/admin/personal-transit-mappings",
+            {"account_number": "880088008800", "account_name": "张个人",
+             "represented_company_id": self.company_b, "allowed_direction": "both"},
+        )
+        self.assertEqual(409, status, data)
+
+    # ------------------------------------------------------------------
+    # Upload account persistence
+    # ------------------------------------------------------------------
+
+    def test_upload_persists_approved_bank_account(self) -> None:
+        content = workbook_bytes([outgoing(ACCOUNT_A, ACCOUNT_B, "55.00", "2026-03-01 10:00:00")])
+        status, _, data = self.cashier_a.post_multipart(
+            "/api/parse", {"bank_account_id": str(self.account_a)},
+            "带账户.xlsx", content,
+        )
+        self.assertEqual(200, status, data)
+        batch_id = as_json(data)["batch_id"]
+        connection = connect(self.db_path)
+        try:
+            row = connection.execute(
+                "SELECT upload_bank_account_id FROM import_batches WHERE id = ?",
+                (batch_id,),
+            ).fetchone()
+        finally:
+            connection.close()
+        self.assertEqual(self.account_a, row["upload_bank_account_id"])
+
+
+if __name__ == "__main__":
+    unittest.main()

tests/test_persistence.py

@@ -41,7 +41,7 @@ class PersistenceTestCase(unittest.TestCase):
 class MigrationTests(PersistenceTestCase):
     def test_migrate_creates_schema_and_is_idempotent(self) -> None:
         first = applied_versions(self.connection)
-        self.assertEqual([1, 2, 3, 4], first)
+        self.assertEqual([1, 2, 3, 4, 5, 6, 7], first)
         self.assertEqual([], migrate(self.connection))
         self.assertEqual(first, applied_versions(self.connection))
         tables = {
@@ -65,19 +65,245 @@ class MigrationTests(PersistenceTestCase):
             "sessions",
             "login_attempts",
             "audit_log",
+            "personal_transit_mappings",
+            "canonical_transfer_events",
+            "transfer_match_decisions",
+            "transfer_decision_observations",
+            "transfer_decision_participants",
+            "transfer_match_candidates",
+            "current_transfer_decisions",
+            "transfer_observation_claims",
+            "manual_records",
+            "manual_record_decisions",
+            "current_manual_record_decisions",
+            "ledger_events",
+            "ledger_event_revisions",
+            "current_ledger_event_revisions",
+            "ledger_event_bank_sources",
+            "ledger_event_manual_sources",
+            "ledger_subject_suggestions",
+            "system_settings",
+            "system_setting_changes",
+            "reminders",
             "schema_migrations",
         ):
             self.assertIn(table, tables)
 
     def test_rollback_removes_schema_and_forward_rebuilds_it(self) -> None:
-        self.assertEqual([4, 3, 2, 1], rollback(self.connection, 0))
+        self.assertEqual([7, 6, 5, 4, 3, 2, 1], rollback(self.connection, 0))
         self.assertEqual([], applied_versions(self.connection))
         remaining = self.connection.execute(
             "SELECT name FROM sqlite_master WHERE type = 'table' AND name = 'source_rows'"
         ).fetchone()
         self.assertIsNone(remaining)
-        self.assertEqual([1, 2, 3, 4], migrate(self.connection))
-        self.assertEqual([1, 2, 3, 4], applied_versions(self.connection))
+        self.assertEqual([1, 2, 3, 4, 5, 6, 7], migrate(self.connection))
+        self.assertEqual([1, 2, 3, 4, 5, 6, 7], applied_versions(self.connection))
+
+    def test_rollback_to_4_keeps_bank_evidence_and_drops_event_layer(self) -> None:
+        self.import_sample()
+        row_count = self.connection.execute(
+            "SELECT COUNT(*) AS n FROM source_rows"
+        ).fetchone()["n"]
+        self.assertGreater(row_count, 0)
+        self.assertEqual([7, 6, 5], rollback(self.connection, 4))
+        # The pre-migration evidence and schema are untouched.
+        self.assertEqual(
+            row_count,
+            self.connection.execute("SELECT COUNT(*) AS n FROM source_rows").fetchone()["n"],
+        )
+        self.assertEqual(
+            "parsed",
+            self.connection.execute(
+                "SELECT status FROM import_batches LIMIT 1"
+            ).fetchone()["status"],
+        )
+        remaining = self.connection.execute(
+            "SELECT name FROM sqlite_master WHERE type = 'table' AND name = 'transfer_match_decisions'"
+        ).fetchone()
+        self.assertIsNone(remaining)
+        ledger_remaining = self.connection.execute(
+            "SELECT name FROM sqlite_master WHERE type = 'table' AND name = 'ledger_event_revisions'"
+        ).fetchone()
+        self.assertIsNone(ledger_remaining)
+
+    def test_event_layer_views_exist_after_migration(self) -> None:
+        view = self.connection.execute(
+            "SELECT name FROM sqlite_master WHERE type = 'view' AND name = 'eligible_intercompany_events'"
+        ).fetchone()
+        self.assertIsNotNone(view)
+
+    def test_ledger_layer_views_exist_after_migration(self) -> None:
+        view = self.connection.execute(
+            "SELECT name FROM sqlite_master WHERE type = 'view' AND name = 'eligible_position_events'"
+        ).fetchone()
+        self.assertIsNotNone(view)
+        table = self.connection.execute(
+            "SELECT name FROM sqlite_master WHERE type = 'table' AND name = 'ledger_event_revisions'"
+        ).fetchone()
+        self.assertIsNotNone(table)
+
+    def test_ledger_revision_log_is_immutable(self) -> None:
+        with self.connection:
+            self.connection.execute(
+                "INSERT INTO companies (name, created_at, updated_at) VALUES ('甲公司', ?, ?)",
+                (utc_now(), utc_now()),
+            )
+            self.connection.execute(
+                "INSERT INTO companies (name, created_at, updated_at) VALUES ('乙公司', ?, ?)",
+                (utc_now(), utc_now()),
+            )
+            company_a, company_b = [
+                row["id"]
+                for row in self.connection.execute("SELECT id FROM companies ORDER BY id")
+            ]
+            self.connection.execute(
+                "INSERT INTO ledger_events (lifecycle, created_at) VALUES ('active', ?)",
+                (utc_now(),),
+            )
+            event_id = self.connection.execute(
+                "SELECT id FROM ledger_events LIMIT 1"
+            ).fetchone()["id"]
+            self.connection.execute(
+                """
+                INSERT INTO ledger_event_revisions (
+                    ledger_event_id, revision, state, effective_at, amount,
+                    amount_scale, currency, payer_company_id, payee_company_id,
+                    source_kind, posting_kind, created_at
+                ) VALUES (?, 1, 'pending_subject', '2026-01-01T00:00:00', '1.00', 2,
+                          'CNY', ?, ?, 'bank', 'normal', ?)
+                """,
+                (event_id, company_a, company_b, utc_now()),
+            )
+        for statement in (
+            "UPDATE ledger_event_revisions SET amount = '9.99'",
+            "DELETE FROM ledger_event_revisions",
+            "UPDATE ledger_events SET created_at = '2020-01-01T00:00:00'",
+            "DELETE FROM ledger_events",
+        ):
+            with self.subTest(statement=statement):
+                with self.assertRaises(sqlite3.IntegrityError):
+                    self.connection.execute(statement)
+                self.connection.rollback()
+
+    def test_manual_record_facts_are_immutable(self) -> None:
+        with self.connection:
+            self.connection.execute(
+                "INSERT INTO companies (name, created_at, updated_at) VALUES ('甲公司', ?, ?)",
+                (utc_now(), utc_now()),
+            )
+            self.connection.execute(
+                "INSERT INTO companies (name, created_at, updated_at) VALUES ('乙公司', ?, ?)",
+                (utc_now(), utc_now()),
+            )
+            company_a, company_b = [
+                row["id"]
+                for row in self.connection.execute("SELECT id FROM companies ORDER BY id")
+            ]
+            self.connection.execute(
+                """
+                INSERT INTO manual_records (
+                    company_id, counterparty_company_id, occurred_at, direction,
+                    amount, amount_scale, currency, funding_source, requested_subject,
+                    request_key, created_at
+                ) VALUES (?, ?, '2026-01-01T00:00:00', 'incoming', '1.00', 2,
+                          'CNY', 'other', 'receivable', 'k1', ?)
+                """,
+                (company_a, company_b, utc_now()),
+            )
+        for statement in (
+            "UPDATE manual_records SET amount = '9.99'",
+            "DELETE FROM manual_records",
+        ):
+            with self.subTest(statement=statement):
+                with self.assertRaises(sqlite3.IntegrityError):
+                    self.connection.execute(statement)
+                self.connection.rollback()
+
+    def test_decision_log_immutability_triggers(self) -> None:
+        self.import_sample()
+        source_row_id = self.connection.execute(
+            "SELECT id FROM source_rows LIMIT 1"
+        ).fetchone()["id"]
+        with self.connection:
+            self.connection.execute(
+                "INSERT INTO canonical_transfer_events (lifecycle, created_at) VALUES ('active', ?)",
+                (utc_now(),),
+            )
+            event_id = self.connection.execute(
+                "SELECT id FROM canonical_transfer_events LIMIT 1"
+            ).fetchone()["id"]
+            self.connection.execute(
+                """
+                INSERT INTO transfer_match_decisions (
+                    event_id, revision, classification, pairing, mode, rule_version,
+                    locked, created_at
+                ) VALUES (?, 1, 'unresolved', 'not_applicable', 'auto', 'transfer-match-v1', 0, ?)
+                """,
+                (event_id, utc_now()),
+            )
+            decision_id = self.connection.execute(
+                "SELECT id FROM transfer_match_decisions LIMIT 1"
+            ).fetchone()["id"]
+            self.connection.execute(
+                """
+                INSERT INTO transfer_match_candidates (
+                    decision_id, source_row_id, rule_tier, rule_version, created_at
+                ) VALUES (?, ?, 'R1', 'transfer-match-v1', ?)
+                """,
+                (decision_id, source_row_id, utc_now()),
+            )
+        for statement in (
+            "UPDATE transfer_match_decisions SET classification = 'external'",
+            "DELETE FROM transfer_match_decisions",
+            "UPDATE transfer_match_candidates SET rule_tier = 'M1'",
+            "DELETE FROM transfer_match_candidates",
+            "DELETE FROM canonical_transfer_events",
+        ):
+            with self.subTest(statement=statement):
+                with self.assertRaises(sqlite3.IntegrityError):
+                    self.connection.execute(statement)
+                self.connection.rollback()
+
+    def test_observation_claims_source_row_is_unique(self) -> None:
+        self.import_sample()
+        source_row_id = self.connection.execute(
+            "SELECT id FROM source_rows LIMIT 1"
+        ).fetchone()["id"]
+        with self.connection:
+            self.connection.execute(
+                "INSERT INTO canonical_transfer_events (lifecycle, created_at) VALUES ('active', ?)",
+                (utc_now(),),
+            )
+            event_id = self.connection.execute(
+                "SELECT id FROM canonical_transfer_events LIMIT 1"
+            ).fetchone()["id"]
+            self.connection.execute(
+                """
+                INSERT INTO transfer_match_decisions (
+                    event_id, revision, classification, pairing, mode, locked, created_at
+                ) VALUES (?, 1, 'unresolved', 'not_applicable', 'auto', 0, ?)
+                """,
+                (event_id, utc_now()),
+            )
+            decision_id = self.connection.execute(
+                "SELECT id FROM transfer_match_decisions LIMIT 1"
+            ).fetchone()["id"]
+            self.connection.execute(
+                """
+                INSERT INTO transfer_observation_claims (source_row_id, event_id, decision_id)
+                VALUES (?, ?, ?)
+                """,
+                (source_row_id, event_id, decision_id),
+            )
+            with self.assertRaises(sqlite3.IntegrityError):
+                self.connection.execute(
+                    """
+                    INSERT INTO transfer_observation_claims (source_row_id, event_id, decision_id)
+                    VALUES (?, ?, ?)
+                    """,
+                    (source_row_id, event_id, decision_id),
+                )
+            self.connection.rollback()
 
 
 class ImportPersistenceTests(PersistenceTestCase):

tests/test_positions.py

@@ -0,0 +1,430 @@
+"""B-44 position aggregation tests: conservation, repayments, reversals across
+cutoffs, currency isolation, Decimal precision, unresolved gross, normal
+balance exceptions and keyset pagination."""
+
+from __future__ import annotations
+
+from decimal import Decimal, getcontext
+import unittest
+
+from bank_importer import ledger_events, manual_records, positions, subjects
+from ledger_helpers import LedgerBase
+
+
+def confirm(connection, event_id: int, perspective: int, subject: str, key: str, actor):
+    return subjects.confirm_subject(
+        connection, event_id,
+        perspective_company_id=perspective, subject_code=subject,
+        reason="审核确认", expected_revision=1, request_key=key, actor=actor,
+    )
+
+
+class ConservationTests(LedgerBase):
+    def setUp(self) -> None:
+        super().setUp()
+        getcontext().prec = 50
+
+    def _confirm_all(self, subject: str = "other_receivable"):
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        for event in self.ledger_events():
+            revision = self.current(event["id"])
+            confirm(
+                self.connection, event["id"],
+                revision["payer_company_id"], subject, f"subj-{event['id']}",
+                self.admin,
+            )
+
+    def test_both_perspectives_mirror_exactly(self) -> None:
+        self.pair(self.company_a, self.company_b, "100.00")
+        self.pair(self.company_a, self.company_b, "30.00", at="2026-01-10T10:00:00")
+        self.pair(self.company_a, self.company_b, "70.00", at="2026-02-05T10:00:00")
+        self._confirm_all()
+        pair = positions.pair_detail(
+            self.connection, self.company_a, self.company_b,
+            from_="2026-01-01", cutoff="2026-07-31",
+        )
+        item = pair["items"][0]
+        self.assertTrue(item["conservation"]["opposite"])
+        self.assertTrue(item["conservation"]["abs_equal"])
+        self.assertEqual(Decimal("200.00"), Decimal(item["a"]["result"]["signed_amount"]))
+        self.assertEqual(Decimal("-200.00"), Decimal(item["b"]["result"]["signed_amount"]))
+
+    def test_repayment_reduces_the_original_balance(self) -> None:
+        # A lends B 100 (A pays) then B repays 40 (B pays).
+        self.pair(self.company_a, self.company_b, "100.00")
+        self.pair(self.company_b, self.company_a, "40.00", at="2026-03-01T10:00:00",
+                  summary="还款", purpose="归还借款")
+        self._confirm_all()
+        balances = positions.company_balances(
+            self.connection, from_="2026-01-01", cutoff="2026-07-31"
+        )
+        for item in balances["items"]:
+            if item["company_id"] == self.company_a:
+                self.assertEqual(Decimal("60.00"), Decimal(item["result"]["signed_amount"]))
+                self.assertEqual(Decimal("100.00"), Decimal(item["period"]["debit"]))
+                self.assertEqual(Decimal("40.00"), Decimal(item["period"]["credit"]))
+            else:
+                self.assertEqual(Decimal("-60.00"), Decimal(item["result"]["signed_amount"]))
+                self.assertEqual(Decimal("40.00"), Decimal(item["period"]["debit"]))
+                self.assertEqual(Decimal("100.00"), Decimal(item["period"]["credit"]))
+
+    def test_over_repayment_flags_normal_balance_exception(self) -> None:
+        # A lends B 100, then B repays 150 while A books the repayment against
+        # its receivable: A's receivable and B's payable both go negative.
+        self.pair(self.company_a, self.company_b, "100.00")
+        self.pair(self.company_b, self.company_a, "150.00", at="2026-03-01T10:00:00",
+                  summary="还款", purpose="归还借款")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        for event in self.ledger_events():
+            revision = self.current(event["id"])
+            # Book every event from A's perspective on the receivable side so
+            # the over-repayment produces abnormal balances.
+            confirm(
+                self.connection, event["id"], self.company_a,
+                "other_receivable", f"k-{event['id']}", self.admin,
+            )
+        pair = positions.pair_detail(
+            self.connection, self.company_a, self.company_b,
+            from_="2026-01-01", cutoff="2026-07-31",
+        )
+        item = pair["items"][0]
+        self.assertTrue(item["normal_balance_exception"])
+        self.assertIn("other_receivable", item["normal_balance_exception"])
+        self.assertIn("other_payable", item["normal_balance_exception"])
+
+
+class CutoffAndReversalTests(LedgerBase):
+    def _loan(self) -> int:
+        self.pair(self.company_a, self.company_b, "100.00")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        event_id = self.ledger_events()[0]["id"]
+        confirm(self.connection, event_id, self.company_a, "other_receivable", "k1", self.admin)
+        return event_id
+
+    def test_cutoff_before_reversal_keeps_original_impact(self) -> None:
+        event_id = self._loan()
+        # Reversal dated after the original event.
+        ledger_events.create_reversal(
+            self.connection, event_id, source_kind="adjustment",
+            effective_at="2026-06-15T00:00:00", reason="冲销", actor=self.admin,
+        )
+        before = positions.company_balances(
+            self.connection, from_="2026-01-01", cutoff="2026-05-31"
+        )
+        after = positions.company_balances(
+            self.connection, from_="2026-01-01", cutoff="2026-07-31"
+        )
+        for item in before["items"]:
+            if item["company_id"] == self.company_a:
+                self.assertEqual(Decimal("100.00"), Decimal(item["result"]["signed_amount"]))
+        for item in after["items"]:
+            if item["company_id"] == self.company_a:
+                self.assertEqual(Decimal("0"), Decimal(item["result"]["signed_amount"]))
+
+    def test_from_gt_cutoff_is_rejected(self) -> None:
+        with self.assertRaises(positions.PositionInputError):
+            positions.validate_window("2026-08-01", "2026-07-31")
+
+    def test_events_before_from_are_excluded_from_period(self) -> None:
+        self._loan()
+        balances = positions.company_balances(
+            self.connection, from_="2026-06-01", cutoff="2026-07-31"
+        )
+        self.assertEqual([], balances["items"])
+
+    def test_reversal_uses_approved_effective_date(self) -> None:
+        event_id = self._loan()
+        ledger_events.create_reversal(
+            self.connection, event_id, source_kind="adjustment",
+            effective_at="2026-08-01T00:00:00", reason="未来冲销", actor=self.admin,
+        )
+        balances = positions.company_balances(
+            self.connection, from_="2026-01-01", cutoff="2026-07-31"
+        )
+        for item in balances["items"]:
+            if item["company_id"] == self.company_a:
+                # The future reversal does not rewrite the earlier cutoff.
+                self.assertEqual(Decimal("100.00"), Decimal(item["result"]["signed_amount"]))
+
+
+class CurrencyAndPrecisionTests(LedgerBase):
+    def test_currencies_never_mix(self) -> None:
+        self.pair(self.company_a, self.company_b, "100.00", currency="CNY")
+        self.pair(self.company_a, self.company_b, "50.00", at="2026-01-20T10:00:00",
+                  currency="USD")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        events = self.ledger_events()
+        for event in events:
+            revision = self.current(event["id"])
+            confirm(self.connection, event["id"], revision["payer_company_id"],
+                    "other_receivable", f"k-{event['id']}", self.admin)
+        balances = positions.company_balances(
+            self.connection, from_="2026-01-01", cutoff="2026-07-31"
+        )
+        by_company = {}
+        for item in balances["items"]:
+            by_company.setdefault(item["company_id"], {})[item["currency"]] = item["result"]
+        self.assertEqual(Decimal("100.00"), Decimal(by_company[self.company_a]["CNY"]["signed_amount"]))
+        self.assertEqual(Decimal("50.00"), Decimal(by_company[self.company_a]["USD"]["signed_amount"]))
+
+    def test_decimal_precision_is_preserved(self) -> None:
+        self.pair(self.company_a, self.company_b, "0.01")
+        self.pair(self.company_a, self.company_b, "12345.6789", at="2026-01-11T10:00:00")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        for event in self.ledger_events():
+            revision = self.current(event["id"])
+            confirm(self.connection, event["id"], revision["payer_company_id"],
+                    "other_receivable", f"k-{event['id']}", self.admin)
+        balances = positions.company_balances(
+            self.connection, from_="2026-01-01", cutoff="2026-07-31"
+        )
+        for item in balances["items"]:
+            if item["company_id"] == self.company_a:
+                self.assertEqual(
+                    Decimal("12345.6889"), Decimal(item["result"]["signed_amount"])
+                )
+                # The stored string keeps every decimal place.
+                self.assertIn("12345.6889", item["result"]["signed_amount"])
+
+    def test_manual_record_preserves_amount_scale(self) -> None:
+        record = manual_records.submit(
+            self.connection, company_id=self.company_a,
+            counterparty_company_id=self.company_b,
+            occurred_at="2026-02-01T09:00:00", direction="incoming",
+            amount="12.3400", currency="CNY", funding_source="other",
+            requested_subject="receivable", request_key="mr-prec",
+            actor=self.admin,
+        )
+        manual_records.decide(
+            self.connection, record["id"], "approve_new",
+            reason="确认", expected_decision_id=record["decision_id"],
+            request_key="dec-prec", actor=self.admin,
+        )
+        stored = self.connection.execute(
+            "SELECT amount, amount_scale FROM eligible_position_events"
+        ).fetchone()
+        self.assertEqual("12.3400", stored["amount"])
+        self.assertEqual(4, stored["amount_scale"])
+
+
+class UnresolvedTests(LedgerBase):
+    def test_unresolved_gross_never_nets(self) -> None:
+        # Two pending_subject events of opposite economic signs must sum their
+        # absolute values, never cancel.
+        self.pair(self.company_a, self.company_b, "100.00")
+        self.pair(self.company_a, self.company_b, "40.00", at="2026-01-20T10:00:00",
+                  summary="还款", purpose="归还借款")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        unresolved = positions.unresolved_for_company(
+            self.connection, self.company_a, "2026-07-31"
+        )
+        self.assertEqual(2, unresolved["count"])
+        self.assertEqual(
+            Decimal("140.00"), Decimal(unresolved["gross_amount"])
+        )
+        self.assertEqual(
+            Decimal("140.00"),
+            Decimal(unresolved["by_reason"]["subject_review"]["gross_amount"]),
+        )
+
+    def test_unmatched_single_reason_bucket(self) -> None:
+        self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="88.00",
+        )
+        from bank_importer import matching
+        matching.reconcile_rows(self.connection, [1])
+        unresolved = positions.unresolved_for_company(
+            self.connection, self.company_a, "2026-07-31"
+        )
+        self.assertEqual(1, unresolved["count"])
+        self.assertEqual(
+            Decimal("88.00"),
+            Decimal(unresolved["by_reason"]["unmatched_single"]["gross_amount"]),
+        )
+
+    def test_pending_manual_only_counts_for_submitting_company(self) -> None:
+        manual_records.submit(
+            self.connection, company_id=self.company_a,
+            counterparty_company_id=self.company_b,
+            occurred_at="2026-01-10T09:00:00", direction="incoming",
+            amount="50.00", currency="CNY", funding_source="other",
+            requested_subject="receivable", request_key="mr-a",
+            actor=self.admin,
+        )
+        a_unresolved = positions.unresolved_for_company(
+            self.connection, self.company_a, "2026-07-31"
+        )
+        b_unresolved = positions.unresolved_for_company(
+            self.connection, self.company_b, "2026-07-31"
+        )
+        self.assertEqual(1, a_unresolved["count"])
+        self.assertEqual(
+            Decimal("50.00"), Decimal(a_unresolved["by_reason"]["manual_pending"]["gross_amount"])
+        )
+        # The counterparty never sees the unapproved declaration.
+        self.assertEqual(0, b_unresolved["count"])
+
+
+class PaginationTests(LedgerBase):
+    def test_subject_filter_matches_stored_and_mirror_subjects(self) -> None:
+        # A books "receivable" from its own perspective; B sees the mirror
+        # "payable". Filtering by B's mirror subject must still find the event.
+        self.pair(self.company_a, self.company_b, "100.00")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        event_id = self.ledger_events()[0]["id"]
+        confirm(self.connection, event_id, self.company_a, "receivable", "k-mirror",
+                self.admin)
+
+        stored = positions.list_events(
+            self.connection, from_="2026-01-01", cutoff="2026-07-31",
+            subject="receivable",
+        )
+        self.assertTrue(any(
+            item["ledger_event_id"] == event_id for item in stored["items"]
+        ))
+        # Company B filters by its own perspective: the stored "receivable" is
+        # the mirror of "payable", so it must be included.
+        mirror = positions.list_events(
+            self.connection, from_="2026-01-01", cutoff="2026-07-31",
+            subject="payable", viewer_company_id=self.company_b,
+        )
+        self.assertTrue(any(
+            item["ledger_event_id"] == event_id for item in mirror["items"]
+        ), mirror)
+        for item in mirror["items"]:
+            if item["ledger_event_id"] == event_id:
+                self.assertEqual("payable", item["own_subject"])
+
+    def test_subject_filter_without_match_returns_empty(self) -> None:
+        self.pair(self.company_a, self.company_b, "100.00")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        event_id = self.ledger_events()[0]["id"]
+        confirm(self.connection, event_id, self.company_a, "receivable", "k-none",
+                self.admin)
+        other = positions.list_events(
+            self.connection, from_="2026-01-01", cutoff="2026-07-31",
+            subject="other_receivable",
+        )
+        self.assertEqual([], other["items"])
+
+    def test_pagination_is_stable_and_complete(self) -> None:
+        for index in range(7):
+            at = f"2026-01-{(index % 28) + 1:02d}T10:00:00"
+            self.pair(self.company_a, self.company_b, f"{index + 1}.00", at=at)
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        for event in self.ledger_events():
+            revision = self.current(event["id"])
+            confirm(self.connection, event["id"], revision["payer_company_id"],
+                    "other_receivable", f"k-{event['id']}", self.admin)
+
+        seen: list[int] = []
+        cursor = None
+        pages = 0
+        while True:
+            page = positions.list_events(
+                self.connection, from_="2026-01-01", cutoff="2026-07-31",
+                limit=3, cursor=cursor,
+            )
+            pages += 1
+            seen.extend(item["ledger_event_id"] for item in page["items"])
+            cursor = page["next_cursor"]
+            if not page["has_more"]:
+                break
+        self.assertEqual(7, len(seen))
+        self.assertEqual(len(set(seen)), len(seen))
+        self.assertGreater(pages, 2)
+
+    def test_directory_pagination_complete(self) -> None:
+        for index in range(6):
+            at = f"2026-01-{(index % 28) + 1:02d}T10:00:00"
+            self.pair(self.company_a, self.company_b, f"{index + 1}.00", at=at)
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        for event in self.ledger_events():
+            revision = self.current(event["id"])
+            confirm(self.connection, event["id"], revision["payer_company_id"],
+                    "other_receivable", f"k-{event['id']}", self.admin)
+        seen: set[tuple[int, str]] = set()
+        cursor = None
+        while True:
+            page = positions.company_balances(
+                self.connection, from_="2026-01-01", cutoff="2026-07-31",
+                limit=1, cursor=cursor,
+            )
+            seen.update((item["company_id"], item["currency"]) for item in page["items"])
+            cursor = page["next_cursor"]
+            if not page["has_more"]:
+                break
+        self.assertEqual(
+            {(self.company_a, "CNY"), (self.company_b, "CNY")}, seen
+        )
+
+    def test_event_payload_account_chip_and_repayment_flag(self) -> None:
+        self.pair(
+            self.company_a, self.company_b, "40.00",
+            summary="归还往来款", purpose="还款",
+        )
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        event_id = int(self.ledger_events()[0]["id"])
+        detail = positions.event_detail(self.connection, event_id)
+        event = detail["event"]
+        self.assertEqual("visible", event["payer_account"]["visibility"])
+        self.assertEqual("测试 0001", event["payer_account"]["label"])
+        self.assertEqual("visible", event["payee_account"]["visibility"])
+        self.assertEqual("测试 0002", event["payee_account"]["label"])
+        self.assertEqual("归还往来款", event["summary"])
+        self.assertTrue(event["is_repayment"])
+
+        company_view = positions.event_payload(
+            self.connection,
+            self.connection.execute(
+                positions._DETAIL_SELECT + " WHERE p.ledger_event_id = ?",
+                (event_id,),
+            ).fetchone(),
+            viewer_company_id=self.company_a,
+        )
+        self.assertEqual("visible", company_view["payer_account"]["visibility"])
+        self.assertEqual("masked", company_view["payee_account"]["visibility"])
+        self.assertEqual("按对方授权不可见", company_view["payee_account"]["label"])
+
+    def test_park_subject_exception_hides_from_review_queue(self) -> None:
+        self.pair(self.company_a, self.company_b, "100.00")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        event_id = int(self.ledger_events()[0]["id"])
+        current = self.current(event_id)
+        subjects.park_subject(
+            self.connection, event_id,
+            disposition="exception", reason="转异常核查",
+            expected_revision=current["id"], request_key="park-exc-1",
+            actor=self.admin,
+        )
+        queue = positions.subject_review_queue(
+            self.connection, from_="2026-01-01", cutoff="2026-07-31",
+        )
+        self.assertFalse(
+            any(item["ledger_event_id"] == event_id for item in queue["items"])
+        )
+        revision = self.current(event_id)
+        self.assertEqual("pending_subject", revision["state"])
+
+    def test_park_subject_return_stays_in_review_queue(self) -> None:
+        self.pair(self.company_a, self.company_b, "80.00")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        event_id = int(self.ledger_events()[0]["id"])
+        current = self.current(event_id)
+        subjects.park_subject(
+            self.connection, event_id,
+            disposition="return", reason="退回补充摘要",
+            expected_revision=current["id"], request_key="park-ret-1",
+            actor=self.admin,
+        )
+        queue = positions.subject_review_queue(
+            self.connection, from_="2026-01-01", cutoff="2026-07-31",
+        )
+        self.assertTrue(
+            any(item["ledger_event_id"] == event_id for item in queue["items"])
+        )
+
+
+if __name__ == "__main__":
+    unittest.main()

tests/test_positions_api.py

@@ -0,0 +1,594 @@
+"""HTTP integration tests for the B-44 intercompany position APIs.
+
+Covers the admin balances/pair/events/evidence/subject-review/manual-record
+endpoints and the company-side scoped reads with masked evidence, plus
+cross-tenant 404s and company-forbidden admin writes. Every test method spins
+up its own server with a fresh database so subject confirmations and matched
+fixtures never leak across tests.
+"""
+
+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"
+
+
+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",
+             currency: str = "RMB"):
+    return [own, "测试公司", at, amount, "", "50000.00", currency, "对方", cp, "某银行", "借款", ""]
+
+
+def incoming(own: str, cp: str, amount: str, at: str = "2026-01-05 11:00:00",
+             currency: str = "RMB"):
+    return [own, "测试公司", at, "", amount, "50000.00", currency, "对方", cp, "某银行", "借款", ""]
+
+
+class IntercompanyApiTests(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.initial_passwords: dict[str, str] = {}
+
+        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.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.company_a)
+        self.cashier_b = self._login_company("cashier-b", self.company_b)
+        self.cashier_c = self._login_company("cashier-c", self.company_c)
+
+        self._approve_account(self.company_a, ACCOUNT_A)
+        self._approve_account(self.company_b, ACCOUNT_B)
+
+    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.setdefault(username, as_json(data)["initial_password"])
+        return as_json(data)["company_id"]
+
+    def _login_company(self, username: str, company_id: int) -> 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) -> None:
+        client = {self.company_a: self.cashier_a, self.company_b: self.cashier_b}[company_id]
+        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
+
+    def _upload_and_confirm(self, 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 _fresh_pair(self, amount: str = "100.00", at: str = "2026-01-05 10:00:00",
+                    currency: str = "RMB") -> dict:
+        """Upload+confirm a new A<->B pair; returns the pending review item."""
+        self._upload_and_confirm(
+            self.cashier_a, self.company_a,
+            [outgoing(ACCOUNT_A, ACCOUNT_B, amount, at, currency)],
+        )
+        self._upload_and_confirm(
+            self.cashier_b, self.company_b,
+            [incoming(ACCOUNT_B, ACCOUNT_A, amount, at.replace("10:", "11:"), currency)],
+        )
+        status, _, data = self.admin.get(
+            "/api/admin/subject-reviews?from=2026-01-01&cutoff=2026-12-31"
+        )
+        self.assertEqual(200, status, data)
+        items = as_json(data)["items"]
+        pending = [item for item in items if item["amount"] == amount]
+        self.assertEqual(1, len(pending), data)
+        return pending[0]
+
+    def _confirm(self, ledger_event_id: int) -> dict:
+        status, _, data = self.admin.get(
+            f"/api/admin/intercompany/events/{ledger_event_id}"
+        )
+        self.assertEqual(200, status, data)
+        detail = as_json(data)
+        status, _, data = self.admin.post_json(
+            f"/api/admin/intercompany/events/{ledger_event_id}/subject-decisions",
+            {
+                "perspective_company_id": detail["event"]["payer_company_id"],
+                "subject_code": "other_receivable",
+                "reason": "借款确认其他应收",
+                "expected_revision": detail["event"]["ledger_revision_id"],
+                "request_key": f"subj-{ledger_event_id}",
+            },
+        )
+        self.assertEqual(200, status, data)
+        return as_json(data)["revision"]
+
+    def balances(self, client=None, path="/api/admin/intercompany/balances") -> dict:
+        client = client or self.admin
+        status, _, data = client.get(path + "?from=2026-01-01&cutoff=2026-12-31")
+        self.assertEqual(200, status, data)
+        return as_json(data)
+
+    def _by_company(self, payload: dict, company_id: int) -> dict:
+        return next(item for item in payload["items"] if item["company_id"] == company_id)
+
+    # ------------------------------------------------------------------
+    # Admin balances / pair / events
+    # ------------------------------------------------------------------
+
+    def test_admin_balances_directory(self) -> None:
+        self._fresh_pair("100.00")
+        payload = self.balances()
+        self.assertEqual("2026-12-31", payload["window"]["cutoff"])
+        companies = {item["company_id"] for item in payload["items"]}
+        self.assertIn(self.company_a, companies)
+        self.assertIn(self.company_b, companies)
+        for item in payload["items"]:
+            self.assertEqual("unavailable", item["opening"]["status"])
+            self.assertIsNone(item["opening"]["amount"])
+            self.assertEqual("period_net_change", item["result"]["kind"])
+            self.assertIn("gross_amount", item["unresolved"])
+            self.assertIn("count", item["unresolved"])
+            self.assertIn("by_reason", item["unresolved"])
+            self.assertEqual("RMB", item["currency"])
+
+    def test_admin_balances_pending_subject_shows_unresolved(self) -> None:
+        self._fresh_pair("100.00")
+        payload = self.balances()
+        item = self._by_company(payload, self.company_a)
+        self.assertEqual(1, item["unresolved"]["count"])
+        self.assertEqual(
+            "100.00", item["unresolved"]["by_reason"]["subject_review"]["gross_amount"]
+        )
+        self.assertEqual("0", item["period"]["debit"])
+        self.assertEqual("0", item["period"]["credit"])
+
+    def test_admin_pair_detail_conserves(self) -> None:
+        self._fresh_pair("100.00")
+        status, _, data = self.admin.get(
+            f"/api/admin/intercompany/pairs/{self.company_a}/{self.company_b}"
+            "?from=2026-01-01&cutoff=2026-12-31"
+        )
+        self.assertEqual(200, status, data)
+        payload = as_json(data)
+        item = payload["items"][0]
+        self.assertTrue(item["conservation"]["opposite"])
+        self.assertTrue(item["conservation"]["abs_equal"])
+        self.assertEqual("unavailable", item["opening"]["status"])
+        self.assertIn("subjects", item)
+        self.assertEqual(1, item["unresolved"]["count"])
+
+    def test_admin_subject_decision_flows_to_balances(self) -> None:
+        pending = self._fresh_pair("100.00")
+        revision = self._confirm(pending["ledger_event_id"])
+        self.assertEqual("confirmed", revision["state"])
+        self.assertEqual("other_receivable", revision["subject_code"])
+        payload = self.balances()
+        item = self._by_company(payload, self.company_a)
+        self.assertEqual(0, item["unresolved"]["count"])
+        self.assertEqual("100.00", item["period"]["debit"])
+        self.assertEqual("100.00", item["result"]["signed_amount"])
+
+    def test_admin_subject_decision_stale_revision_conflicts(self) -> None:
+        pending = self._fresh_pair("100.00")
+        status, _, data = self.admin.post_json(
+            f"/api/admin/intercompany/events/{pending['ledger_event_id']}/subject-decisions",
+            {
+                "perspective_company_id": pending["payer_company_id"],
+                "subject_code": "other_receivable", "reason": "确认",
+                "expected_revision": 999, "request_key": "stale-key",
+            },
+        )
+        self.assertEqual(409, status, data)
+
+    def test_admin_events_list_and_evidence(self) -> None:
+        pending = self._fresh_pair("100.00")
+        revision = self._confirm(pending["ledger_event_id"])
+        status, _, data = self.admin.get(
+            "/api/admin/intercompany/events?from=2026-01-01&cutoff=2026-12-31"
+        )
+        self.assertEqual(200, status, data)
+        items = as_json(data)["items"]
+        self.assertTrue(items)
+        event = next(
+            item for item in items
+            if item["ledger_event_id"] == revision["ledger_event_id"]
+        )
+        self.assertEqual("confirmed", event["state"])
+        self.assertEqual("other_receivable", event["subject_code"])
+        self.assertIn("payer_company_name", event)
+        self.assertIn("amount", event)
+
+        status, _, data = self.admin.get(
+            f"/api/admin/intercompany/events/{event['ledger_event_id']}"
+        )
+        self.assertEqual(200, status, data)
+        self.assertEqual("confirmed", as_json(data)["state"])
+
+        status, _, data = self.admin.get(
+            f"/api/admin/intercompany/events/{event['ledger_event_id']}/evidence"
+        )
+        self.assertEqual(200, status, data)
+        blocks = as_json(data)["blocks"]
+        self.assertTrue(blocks)
+        for block in blocks:
+            self.assertEqual("visible", block["visibility"])
+
+    def test_admin_events_list_includes_pending_subject(self) -> None:
+        pending = self._fresh_pair("100.00")
+        status, _, data = self.admin.get(
+            "/api/admin/intercompany/events?from=2026-01-01&cutoff=2026-12-31"
+        )
+        self.assertEqual(200, status, data)
+        items = as_json(data)["items"]
+        item = next(
+            item for item in items
+            if item["ledger_event_id"] == pending["ledger_event_id"]
+        )
+        self.assertEqual("pending_subject", item["state"])
+        self.assertIsNone(item["subject_code"])
+
+    def test_admin_manual_record_decision_via_api(self) -> None:
+        status, _, data = self.cashier_a.post_json(
+            "/api/company/manual-records",
+            {
+                "counterparty_company_id": self.company_b,
+                "occurred_at": "2026-02-01T09:00:00",
+                "direction": "incoming", "amount": "20.00", "currency": "CNY",
+                "funding_source": "other", "requested_subject": "other_receivable",
+                "request_key": "mr-api-1", "summary": "还款",
+            },
+        )
+        self.assertEqual(200, status, data)
+        record = as_json(data)["record"]
+        self.assertEqual("pending", record["state"])
+
+        status, _, data = self.admin.get("/api/admin/manual-records")
+        self.assertEqual(200, status, data)
+        records = as_json(data)["records"]
+        self.assertTrue(any(item["id"] == record["id"] for item in records))
+
+        status, _, data = self.admin.post_json(
+            f"/api/admin/manual-records/{record['id']}/decisions",
+            {"action": "approve_new", "reason": "银行流水中无此事实",
+             "expected_decision_id": record["decision_id"], "request_key": "dec-api-1"},
+        )
+        self.assertEqual(200, status, data)
+        self.assertEqual("approved", as_json(data)["decision"]["state"])
+
+        status, _, data = self.cashier_a.get("/api/company/manual-records")
+        self.assertEqual(200, status, data)
+        own = [item for item in as_json(data)["records"] if item["id"] == record["id"]]
+        self.assertEqual(1, len(own))
+        self.assertEqual("approved", own[0]["state"])
+
+        status, _, data = self.cashier_b.get("/api/company/manual-records")
+        self.assertEqual(200, status, data)
+        self.assertEqual([], [
+            item for item in as_json(data)["records"] if item["id"] == record["id"]
+        ])
+
+    def test_admin_adjustment_reverse_via_api(self) -> None:
+        pending = self._fresh_pair("100.00")
+        revision = self._confirm(pending["ledger_event_id"])
+        status, _, data = self.admin.post_json(
+            f"/api/admin/intercompany/events/{revision['ledger_event_id']}/adjustments",
+            {"action": "reverse", "reason": "科目误判，冲销"},
+        )
+        self.assertEqual(200, status, data)
+        self.assertEqual("reverse", as_json(data)["action"])
+
+    # ------------------------------------------------------------------
+    # Company scope and masking
+    # ------------------------------------------------------------------
+
+    def test_company_balances_scoped_to_own_company(self) -> None:
+        self._fresh_pair("100.00")
+        status, _, data = self.cashier_a.get(
+            "/api/company/intercompany/balances?from=2026-01-01&cutoff=2026-12-31"
+        )
+        self.assertEqual(200, status, data)
+        payload = as_json(data)
+        for item in payload["items"]:
+            self.assertEqual(self.company_a, item["company_id"])
+        self.assertIn("counterparties", payload)
+        self.assertTrue(payload["counterparties"])
+
+    def test_company_pair_and_events_are_own_scope(self) -> None:
+        self._fresh_pair("100.00")
+        status, _, data = self.cashier_a.get(
+            f"/api/company/intercompany/pairs/{self.company_b}"
+            "?from=2026-01-01&cutoff=2026-12-31"
+        )
+        self.assertEqual(200, status, data)
+        self.assertEqual(self.company_a, as_json(data)["companies"]["a"]["company_id"])
+
+        status, _, data = self.cashier_a.get(
+            "/api/company/intercompany/events?from=2026-01-01&cutoff=2026-12-31"
+        )
+        self.assertEqual(200, status, data)
+        items = as_json(data)["items"]
+        self.assertTrue(items)
+        for item in items:
+            self.assertIn("direction", item)
+            self.assertIn("own_subject_label", item)
+            self.assertIn(item["direction"], ("incoming", "outgoing"))
+
+    def test_company_evidence_masks_counterparty_side(self) -> None:
+        pending = self._fresh_pair("100.00")
+        self._confirm(pending["ledger_event_id"])
+        status, _, data = self.cashier_a.get(
+            f"/api/company/intercompany/events/{pending['ledger_event_id']}/evidence"
+        )
+        self.assertEqual(200, status, data)
+        blocks = as_json(data)["blocks"]
+        visibilities = {block["visibility"] for block in blocks}
+        self.assertTrue(visibilities & {"visible", "masked"})
+        for block in blocks:
+            if block["visibility"] == "masked":
+                self.assertEqual("按对方授权不可见", block["fields"].get("note"))
+            self.assertNotIn(ACCOUNT_B, json.dumps(block["fields"], ensure_ascii=False))
+
+    def test_company_cannot_read_or_write_admin_intercompany(self) -> None:
+        self._fresh_pair("100.00")
+        status, _, data = self.cashier_a.get("/api/admin/intercompany/balances")
+        self.assertEqual(403, status, data)
+        status, _, data = self.cashier_a.get("/api/admin/manual-records")
+        self.assertEqual(403, status, data)
+        status, _, data = self.cashier_a.post_json(
+            "/api/admin/manual-records/1/decisions", {"action": "approve_new", "reason": "x"}
+        )
+        self.assertEqual(403, status, data)
+        status, _, data = self.cashier_a.post_json(
+            "/api/admin/intercompany/events/1/adjustments",
+            {"action": "reverse", "reason": "越权"},
+        )
+        self.assertEqual(403, status, data)
+
+    def test_cross_company_reads_are_404(self) -> None:
+        pending = self._fresh_pair("100.00")
+        status, _, data = self.cashier_c.get(
+            f"/api/company/intercompany/events/{pending['ledger_event_id']}"
+        )
+        self.assertEqual(404, status, data)
+        status, _, data = self.cashier_c.get(
+            f"/api/company/intercompany/events/{pending['ledger_event_id']}/evidence"
+        )
+        self.assertEqual(404, status, data)
+
+    def test_company_counterparty_summary_splits_by_currency(self) -> None:
+        # A->B 100 CNY and A->B 50 USD must render two rows, never a mixed
+        # "CNY 150.00" bucket.
+        cny = self._fresh_pair("100.00", currency="CNY")
+        usd = self._fresh_pair("50.00", at="2026-01-20 10:00:00", currency="USD")
+        for pending in (cny, usd):
+            self._confirm(pending["ledger_event_id"])
+
+        status, _, data = self.cashier_a.get(
+            "/api/company/intercompany/balances?from=2026-01-01&cutoff=2026-12-31"
+        )
+        self.assertEqual(200, status, data)
+        counterparties = as_json(data)["counterparties"]
+        rows = [row for row in counterparties if row["counterparty_company_id"] == self.company_b]
+        self.assertEqual(2, len(rows), counterparties)
+        by_currency = {row["currency"]: row for row in rows}
+        self.assertEqual({"CNY", "USD"}, set(by_currency))
+        self.assertEqual("100.00", by_currency["CNY"]["result"]["signed_amount"])
+        self.assertEqual("50.00", by_currency["USD"]["result"]["signed_amount"])
+        for row in rows:
+            self.assertNotEqual("150.00", row["result"]["signed_amount"])
+            self.assertEqual(1, row["event_count"])
+
+    def test_company_events_subject_filter_matches_mirror(self) -> None:
+        # A confirms subject "receivable" (stored from A's perspective); B must
+        # still find the event when filtering by the mirror subject "payable".
+        pending = self._fresh_pair("100.00")
+        status, _, data = self.admin.post_json(
+            f"/api/admin/intercompany/events/{pending['ledger_event_id']}/subject-decisions",
+            {
+                "perspective_company_id": self.company_a,
+                "subject_code": "receivable", "reason": "确认应收",
+                "expected_revision": 1, "request_key": "mirror-subj",
+            },
+        )
+        self.assertEqual(200, status, data)
+
+        status, _, data = self.cashier_b.get(
+            "/api/company/intercompany/events?from=2026-01-01&cutoff=2026-12-31&subject=payable"
+        )
+        self.assertEqual(200, status, data)
+        items = as_json(data)["items"]
+        self.assertTrue(any(
+            item["ledger_event_id"] == pending["ledger_event_id"] for item in items
+        ), data)
+
+    def test_manual_reverse_via_api_uses_explicit_effective_date(self) -> None:
+        status, _, data = self.cashier_a.post_json(
+            "/api/company/manual-records",
+            {
+                "counterparty_company_id": self.company_b,
+                "occurred_at": "2026-02-01T09:00:00",
+                "direction": "incoming", "amount": "20.00", "currency": "CNY",
+                "funding_source": "other", "requested_subject": "other_receivable",
+                "request_key": "mr-rev-api", "summary": "还款",
+            },
+        )
+        self.assertEqual(200, status, data)
+        record = as_json(data)["record"]
+        status, _, data = self.admin.post_json(
+            f"/api/admin/manual-records/{record['id']}/decisions",
+            {"action": "approve_new", "reason": "确认入账",
+             "expected_decision_id": record["decision_id"], "request_key": "dec-rev-api"},
+        )
+        self.assertEqual(200, status, data)
+        event_id = as_json(data)["decision"]["ledger_event_id"]
+
+        status, _, data = self.admin.get(
+            f"/api/admin/intercompany/events/{event_id}"
+        )
+        self.assertEqual(200, status, data)
+        revision_id = as_json(data)["event"]["ledger_revision_id"]
+
+        status, _, data = self.admin.post_json(
+            f"/api/admin/manual-records/{record['id']}/decisions",
+            {"action": "reverse", "reason": "误录冲销", "effective_at": "2026-06-15",
+             "expected_decision_id": None, "request_key": "dec-rev-api-2"},
+        )
+        self.assertEqual(200, status, data)
+
+        status, _, data = self.admin.get(
+            "/api/admin/intercompany/events?from=2026-01-01&cutoff=2026-12-31"
+        )
+        self.assertEqual(200, status, data)
+        reversals = [item for item in as_json(data)["items"] if item["posting_kind"] == "reversal"]
+        self.assertEqual(1, len(reversals))
+        self.assertEqual("2026-06-15", reversals[0]["effective_at"][:10])
+        self.assertEqual(event_id, reversals[0]["reverses_ledger_event_id"])
+
+    def test_admin_events_include_account_chips(self) -> None:
+        pending = self._fresh_pair("100.00")
+        revision = self._confirm(pending["ledger_event_id"])
+        status, _, data = self.admin.get(
+            "/api/admin/intercompany/events?from=2026-01-01&cutoff=2026-12-31"
+        )
+        self.assertEqual(200, status, data)
+        event = next(
+            item for item in as_json(data)["items"]
+            if item["ledger_event_id"] == revision["ledger_event_id"]
+        )
+        self.assertIn("payer_account", event)
+        self.assertIn("payee_account", event)
+        self.assertEqual("visible", event["payer_account"]["visibility"])
+        self.assertTrue(event["payer_account"]["label"])
+        self.assertIn("summary", event)
+        self.assertIn("is_repayment", event)
+
+    def test_subject_exception_drops_from_review_queue(self) -> None:
+        pending = self._fresh_pair("77.00")
+        status, _, data = self.admin.post_json(
+            f"/api/admin/intercompany/events/{pending['ledger_event_id']}/subject-decisions",
+            {
+                "perspective_company_id": pending["payer_company_id"],
+                "action": "exception",
+                "reason": "转异常待核查",
+                "expected_revision": pending["revision_id"],
+                "request_key": "park-exc-api",
+            },
+        )
+        self.assertEqual(200, status, data)
+        self.assertEqual("pending_subject", as_json(data)["revision"]["state"])
+        status, _, data = self.admin.get(
+            "/api/admin/subject-reviews?from=2026-01-01&cutoff=2026-12-31"
+        )
+        self.assertEqual(200, status, data)
+        ids = [item["ledger_event_id"] for item in as_json(data)["items"]]
+        self.assertNotIn(pending["ledger_event_id"], ids)
+
+
+if __name__ == "__main__":
+    unittest.main()

tests/test_settings_reminders.py

@@ -0,0 +1,258 @@
+"""Integration tests for system settings persistence and reminder flow."""
+
+from __future__ import annotations
+
+from http.client import HTTPConnection
+from http.cookies import SimpleCookie
+import json
+import os
+from pathlib import Path
+import tempfile
+import threading
+import unittest
+
+from bank_importer.db import connect, migrate
+from bank_importer import auth, settings
+
+import server
+
+
+BOOTSTRAP_PASSWORD = "BootAdmin123"
+ADMIN_PASSWORD = "AdminPass123"
+
+
+class Client:
+    def __init__(self, host: str, port: int) -> None:
+        self.host = host
+        self.port = port
+        self.cookies: dict[str, str] = {}
+
+    def request(self, method, path, body=None, headers=None):
+        connection = HTTPConnection(self.host, self.port)
+        request_headers = dict(headers or {})
+        if self.cookies:
+            request_headers["Cookie"] = "; ".join(
+                f"{k}={v}" for k, v in self.cookies.items()
+            )
+        connection.request(method, path, body=body, headers=request_headers)
+        response = connection.getresponse()
+        data = response.read()
+        set_cookie = dict(response.getheaders()).get("Set-Cookie")
+        if set_cookie:
+            cookie = SimpleCookie()
+            cookie.load(set_cookie)
+            for key, morsel in cookie.items():
+                if morsel.value:
+                    self.cookies[key] = morsel.value
+                else:
+                    self.cookies.pop(key, None)
+        status = response.status
+        connection.close()
+        return status, data
+
+    def get(self, path):
+        return self.request("GET", path)
+
+    def post_json(self, path, payload):
+        return self.request(
+            "POST", path, body=json.dumps(payload).encode("utf-8"),
+            headers={"Content-Type": "application/json"},
+        )
+
+
+def as_json(data: bytes):
+    return json.loads(data.decode("utf-8"))
+
+
+class SettingsAndRemindersTests(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
+        connection = connect(cls.db_path)
+        migrate(connection)
+        server.ensure_bootstrap_admin(connection)
+        # One active account for company 1 so pending items are generated.
+        with connection:
+            connection.execute(
+                "INSERT INTO companies (name, credit_code, status, created_at, updated_at) "
+                "VALUES ('甲公司', NULL, 'active', 't', 't')"
+            )
+            company_id = connection.execute(
+                "SELECT id FROM companies WHERE name = '甲公司'"
+            ).fetchone()["id"]
+            connection.execute(
+                "INSERT INTO bank_accounts (company_id, account_number, bank_name, status, created_at, updated_at) "
+                "VALUES (?, '11112222', '工行', 'active', 't', 't')",
+                (company_id,),
+            )
+        cls.company_id = company_id
+        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
+
+    @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()
+
+    def test_settings_roundtrip_persists(self) -> None:
+        status, data = self.admin.post_json(
+            "/api/admin/settings",
+            {"closing_day": "1", "start_date": "2026-01-05", "auto_remind": "0", "remind_days": "5"},
+        )
+        self.assertEqual(200, status, data)
+        updated = as_json(data)["settings"]
+        self.assertEqual("1", updated["closing_day"])
+        self.assertEqual("2026-01-05", updated["start_date"])
+        self.assertEqual("0", updated["auto_remind"])
+        self.assertEqual("5", updated["remind_days"])
+
+        status, data = self.admin.get("/api/admin/settings")
+        self.assertEqual(200, status)
+        self.assertEqual("1", as_json(data)["settings"]["closing_day"])
+
+    def test_invalid_closing_day_rejected(self) -> None:
+        for bad in ("0", "29", "abc"):
+            status, data = self.admin.post_json("/api/admin/settings", {"closing_day": bad})
+            self.assertEqual(400, status, (bad, data))
+
+    def test_setting_change_is_audited(self) -> None:
+        status, data = self.admin.post_json("/api/admin/settings", {"closing_day": "7"})
+        self.assertEqual(200, status)
+        connection = connect(self.db_path)
+        try:
+            rows = connection.execute(
+                "SELECT key, before_value, after_value, actor_username "
+                "FROM system_setting_changes WHERE key = 'closing_day' "
+                "ORDER BY id DESC LIMIT 1"
+            ).fetchall()
+        finally:
+            connection.close()
+        self.assertTrue(rows)
+        self.assertEqual("7", rows[0]["after_value"])
+        self.assertNotEqual(rows[0]["before_value"], rows[0]["after_value"])
+        self.assertEqual("group-admin", rows[0]["actor_username"])
+
+    def test_reminder_pending_and_send(self) -> None:
+        status, data = self.admin.get(
+            f"/api/admin/reminders/pending?company_id={self.company_id}"
+        )
+        self.assertEqual(200, status, data)
+        items = as_json(data)["items"]
+        self.assertTrue(items)
+
+        status, data = self.admin.post_json(
+            "/api/admin/reminders/send", {"company_id": self.company_id}
+        )
+        self.assertEqual(200, status, data)
+        payload = as_json(data)
+        self.assertGreaterEqual(len(payload["reminders"]), 1)
+        self.assertTrue(payload["deadline"])
+
+        status, data = self.admin.get("/api/admin/reminders")
+        self.assertEqual(200, status)
+        history = as_json(data)["reminders"]
+        self.assertGreaterEqual(len(history), 1)
+        self.assertEqual(self.company_id, history[0]["company_id"])
+
+    def test_company_user_forbidden_on_settings_and_reminders(self) -> None:
+        # A company user must not be able to read or write admin settings.
+        status, data = self.admin.post_json(
+            "/api/admin/users", {"username": "cashier-x", "company_id": self.company_id}
+        )
+        self.assertEqual(200, status, data)
+        initial = as_json(data)["initial_password"]
+        cashier = Client("127.0.0.1", self.port)
+        status, data = cashier.post_json(
+            "/api/login",
+            {"username": "cashier-x", "password": initial, "portal": "company"},
+        )
+        self.assertEqual(200, status)
+        status, data = cashier.post_json(
+            "/api/password/change",
+            {"old_password": initial, "new_password": "Changed123"},
+        )
+        self.assertEqual(200, status)
+
+        for path in ("/api/admin/settings", "/api/admin/reminders"):
+            status, _ = cashier.get(path)
+            self.assertEqual(403, status, path)
+
+
+class SettingsModuleTests(unittest.TestCase):
+    """Unit tests for the settings module on a fresh in-memory database."""
+
+    def setUp(self) -> None:
+        self.connection = connect(":memory:")
+        self.addCleanup(self.connection.close)
+        migrate(self.connection)
+
+    def test_defaults_applied_when_no_row_exists(self) -> None:
+        values = settings.get_settings(self.connection)
+        self.assertEqual("5", values["closing_day"])
+        self.assertEqual("2026-01-01", values["start_date"])
+        self.assertEqual("1", values["auto_remind"])
+        self.assertEqual("3", values["remind_days"])
+
+    def test_validate_rejects_bad_values(self) -> None:
+        for bad in ({"closing_day": "0"}, {"closing_day": "29"}, {"closing_day": "abc"}):
+            _, error = settings.validate_settings(bad)
+            self.assertIsNotNone(error)
+        _, error = settings.validate_settings({"start_date": "2026-13-40"})
+        self.assertIsNotNone(error)
+        _, error = settings.validate_settings({"auto_remind": "2"})
+        self.assertIsNotNone(error)
+
+    def test_update_writes_value_and_trail(self) -> None:
+        user_id = auth.create_user(self.connection, "group-admin", "AdminPass123", "admin")
+        user = self.connection.execute(
+            "SELECT id, username FROM users WHERE id = ?", (user_id,)
+        ).fetchone()
+        updated = settings.update_settings(
+            self.connection, {"closing_day": "1", "auto_remind": "0"}, user
+        )
+        self.assertEqual("1", updated["closing_day"])
+        self.assertEqual("0", updated["auto_remind"])
+        changes = self.connection.execute(
+            "SELECT key, before_value, after_value FROM system_setting_changes ORDER BY id"
+        ).fetchall()
+        self.assertEqual(2, len(changes))
+        self.assertEqual("5", changes[0]["before_value"])
+        self.assertEqual("1", changes[0]["after_value"])
+
+
+if __name__ == "__main__":
+    unittest.main()

web/design-system.css

@@ -0,0 +1,990 @@
+/* ─── 金牛实业资金往来管理系统 · 共享样式 ─────────────────────────────
+   方向:tech-utility(数据密集型工具)。六枚基础 token 绑定设计方向,
+   状态色仅在此 :root 块内以 oklch 派生,组件一律引用变量。 */
+
+:root {
+  --bg:      oklch(98% 0.005 250);
+  --surface: oklch(100% 0 0);
+  --fg:      oklch(22% 0.02 240);
+  --muted:   oklch(50% 0.018 240);
+  --border:  oklch(90% 0.008 240);
+  --accent:  oklch(58% 0.16 145);
+
+  /* 状态色 — 仅此处定义 */
+  --success: oklch(55% 0.14 150);
+  --warn:    oklch(62% 0.14 70);
+  --danger:  oklch(55% 0.18 25);
+  --info:    oklch(52% 0.12 240);
+
+  --accent-soft:  color-mix(in oklch, var(--accent) 12%, transparent);
+  --success-soft: color-mix(in oklch, var(--success) 12%, transparent);
+  --warn-soft:    color-mix(in oklch, var(--warn) 14%, transparent);
+  --danger-soft:  color-mix(in oklch, var(--danger) 11%, transparent);
+  --info-soft:    color-mix(in oklch, var(--info) 10%, transparent);
+  --fg-soft:      color-mix(in oklch, var(--fg) 5%, transparent);
+
+  --font-body: -apple-system, BlinkMacSystemFont, "Segoe UI", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", system-ui, sans-serif;
+  --font-mono: "JetBrains Mono", "IBM Plex Mono", ui-monospace, "SF Mono", Menlo, monospace;
+
+  --radius: 8px;
+  --radius-lg: 12px;
+  --side-w: 232px;
+}
+
+/* ─── reset ─────────────────────────────────────────────────────── */
+*, *::before, *::after { box-sizing: border-box; }
+body {
+  margin: 0;
+  background: var(--bg);
+  color: var(--fg);
+  font-family: var(--font-body);
+  font-size: 14px;
+  line-height: 1.55;
+  -webkit-font-smoothing: antialiased;
+}
+img, svg { display: block; }
+a { color: inherit; text-decoration: none; }
+button { font: inherit; cursor: pointer; }
+h1, h2, h3, h4 { margin: 0; line-height: 1.3; }
+p { margin: 0; }
+
+:focus-visible {
+  outline: 2px solid var(--accent);
+  outline-offset: 2px;
+  border-radius: 4px;
+}
+
+/* ─── 应用外壳 ──────────────────────────────────────────────────── */
+.shell { display: grid; grid-template-columns: var(--side-w) 1fr; min-height: 100vh; }
+
+.sidebar {
+  background: var(--surface);
+  border-right: 1px solid var(--border);
+  display: flex;
+  flex-direction: column;
+  position: sticky;
+  top: 0;
+  height: 100vh;
+}
+.side-brand {
+  padding: 18px 20px 16px;
+  border-bottom: 1px solid var(--border);
+}
+.side-brand .brand-name { font-size: 15px; font-weight: 650; letter-spacing: -0.01em; }
+.side-brand .brand-sub { font-family: var(--font-mono); font-size: 11px; color: var(--muted); margin-top: 3px; letter-spacing: 0.02em; }
+.side-role {
+  display: inline-flex; align-items: center; gap: 6px;
+  margin-top: 10px;
+  padding: 3px 9px;
+  border-radius: 999px;
+  background: var(--accent-soft);
+  color: var(--accent);
+  font-size: 11px; font-weight: 600;
+}
+.side-role.company { background: var(--info-soft); color: var(--info); }
+
+.side-nav { flex: 1; overflow-y: auto; padding: 12px 10px; }
+.side-nav .nav-group { font-family: var(--font-mono); font-size: 10.5px; letter-spacing: 0.08em; color: var(--muted); padding: 14px 10px 6px; }
+.side-nav a {
+  display: flex; align-items: center; gap: 10px;
+  padding: 8px 10px;
+  border-radius: var(--radius);
+  color: var(--muted);
+  font-size: 13.5px;
+  margin-bottom: 1px;
+}
+.side-nav a svg { width: 16px; height: 16px; flex: none; }
+.side-nav a:hover { color: var(--fg); background: var(--fg-soft); }
+.side-nav a.active {
+  color: var(--fg);
+  background: var(--accent-soft);
+  font-weight: 600;
+}
+.side-nav a.active svg { color: var(--accent); }
+.side-nav a .nav-badge {
+  margin-left: auto;
+  font-family: var(--font-mono);
+  font-size: 10.5px;
+  padding: 1px 7px;
+  border-radius: 999px;
+  background: var(--danger-soft);
+  color: var(--danger);
+  font-weight: 600;
+}
+.side-foot { border-top: 1px solid var(--border); padding: 12px 16px; }
+.side-foot .user-row { display: flex; align-items: center; gap: 10px; min-width: 0; }
+.side-foot .user-row > div { min-width: 0; }
+.side-foot .avatar {
+  width: 30px; height: 30px; border-radius: 50%;
+  background: var(--fg); color: var(--surface);
+  display: grid; place-items: center;
+  font-size: 12px; font-weight: 600;
+  flex: none;
+}
+.side-foot .user-name { font-size: 13px; font-weight: 600; white-space: nowrap; }
+.side-foot .user-meta { font-family: var(--font-mono); font-size: 11px; color: var(--muted); overflow: hidden; text-overflow: ellipsis; white-space: nowrap; }
+.side-foot .logout { margin-left: auto; color: var(--muted); font-size: 12px; padding: 4px 6px; border-radius: 6px; background: none; border: 0; flex: none; white-space: nowrap; }
+.side-foot .logout:hover { color: var(--danger); background: var(--danger-soft); }
+
+.main { min-width: 0; display: flex; flex-direction: column; }
+
+.topbar {
+  position: sticky; top: 0; z-index: 20;
+  background: color-mix(in oklch, var(--bg) 88%, transparent);
+  backdrop-filter: blur(10px);
+  border-bottom: 1px solid var(--border);
+  padding: 12px 28px;
+  display: flex; align-items: center; gap: 16px;
+  flex-wrap: wrap;
+}
+.topbar .crumb { font-family: var(--font-mono); font-size: 12px; color: var(--muted); }
+.topbar .crumb b { color: var(--fg); font-weight: 600; }
+.topbar .topbar-right { margin-left: auto; display: flex; align-items: center; gap: 10px; }
+
+.content { padding: 24px 28px 64px; max-width: 1440px; width: 100%; margin-inline: auto; }
+
+/* ─── 页头 ──────────────────────────────────────────────────────── */
+.page-head { display: flex; align-items: flex-end; justify-content: space-between; gap: 20px; margin-bottom: 20px; flex-wrap: wrap; }
+.page-head h1 { font-size: 22px; font-weight: 700; letter-spacing: -0.015em; }
+.page-head .page-sub { color: var(--muted); font-size: 13px; margin-top: 5px; max-width: 72ch; }
+.page-head .page-actions { display: flex; gap: 8px; flex-wrap: wrap; }
+
+/* ─── 按钮 ──────────────────────────────────────────────────────── */
+.btn {
+  display: inline-flex; align-items: center; justify-content: center; gap: 7px;
+  padding: 8px 14px;
+  min-height: 34px;
+  border-radius: var(--radius);
+  border: 1px solid var(--border);
+  background: var(--surface);
+  color: var(--fg);
+  font-size: 13px; font-weight: 550;
+  transition: background 0.12s ease, border-color 0.12s ease;
+}
+.btn:hover { border-color: color-mix(in oklch, var(--fg) 40%, var(--border)); background: var(--fg-soft); }
+.btn:active { transform: translateY(1px); }
+.btn-primary { background: var(--accent); border-color: var(--accent); color: var(--surface); }
+.btn-primary:hover { background: color-mix(in oklch, var(--accent) 88%, black); border-color: color-mix(in oklch, var(--accent) 88%, black); }
+.btn-ghost { background: transparent; border-color: transparent; color: var(--muted); }
+.btn-ghost:hover { color: var(--fg); background: var(--fg-soft); }
+.btn-danger { color: var(--danger); border-color: color-mix(in oklch, var(--danger) 35%, var(--border)); }
+.btn-danger:hover { background: var(--danger-soft); border-color: var(--danger); }
+.btn-sm { padding: 4px 10px; min-height: 26px; font-size: 12px; border-radius: 6px; }
+.btn[disabled] { opacity: 0.5; cursor: not-allowed; }
+.btn-primary[disabled] { opacity: 1; background: var(--fg-soft); border-color: var(--border); color: var(--muted); }
+
+/* ─── 卡片 ──────────────────────────────────────────────────────── */
+.card {
+  background: var(--surface);
+  border: 1px solid var(--border);
+  border-radius: var(--radius-lg);
+  padding: 18px 20px;
+}
+.card-head { display: flex; align-items: center; justify-content: space-between; gap: 12px; margin-bottom: 14px; }
+.card-title { font-size: 14px; font-weight: 650; letter-spacing: -0.005em; }
+.card-title .sub { display: block; font-size: 12px; font-weight: 400; color: var(--muted); margin-top: 2px; }
+
+/* ─── 指标卡 ────────────────────────────────────────────────────── */
+.stat-card { padding: 16px 18px; }
+.stat-card .stat-label { font-size: 12.5px; color: var(--muted); display: flex; align-items: center; gap: 6px; }
+.stat-card .stat-value {
+  font-family: var(--font-mono);
+  font-variant-numeric: tabular-nums;
+  font-size: 26px; font-weight: 650;
+  letter-spacing: -0.02em;
+  margin-top: 6px;
+}
+.stat-card .stat-value .unit { font-size: 13px; color: var(--muted); font-weight: 400; margin-left: 2px; }
+.stat-card .stat-foot { font-size: 12px; color: var(--muted); margin-top: 6px; }
+.stat-card.alert .stat-value { color: var(--danger); }
+.stat-card.warn .stat-value { color: var(--warn); }
+.stat-dot { width: 8px; height: 8px; border-radius: 50%; flex: none; }
+.stat-dot.danger { background: var(--danger); }
+.stat-dot.warn { background: var(--warn); }
+.stat-dot.success { background: var(--success); }
+.stat-dot.info { background: var(--info); }
+
+/* ─── 栅格与布局工具 ────────────────────────────────────────────── */
+.grid { display: grid; gap: 14px; }
+.grid-2 { grid-template-columns: repeat(2, minmax(0, 1fr)); }
+.grid-3 { grid-template-columns: repeat(3, minmax(0, 1fr)); }
+.grid-4 { grid-template-columns: repeat(4, minmax(0, 1fr)); }
+.grid-5 { grid-template-columns: repeat(5, minmax(0, 1fr)); }
+.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; }
+.muted { color: var(--muted); }
+.num { font-family: var(--font-mono); font-variant-numeric: tabular-nums; }
+.meta { font-family: var(--font-mono); font-size: 12px; color: var(--muted); }
+.mt-0 { margin-top: 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-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 ────────────────────────────────────────────────────── */
+.table-wrap { overflow-x: auto; border: 1px solid var(--border); border-radius: var(--radius-lg); background: var(--surface); }
+.ds-table { width: 100%; border-collapse: collapse; font-size: 13px; min-width: 640px; }
+.ds-table th, .ds-table td { padding: 9px 14px; text-align: left; border-bottom: 1px solid var(--border); white-space: nowrap; }
+.ds-table th {
+  color: var(--muted); font-weight: 550;
+  font-family: var(--font-mono); font-size: 11px;
+  letter-spacing: 0.05em;
+  background: var(--bg);
+  position: sticky; top: 0;
+}
+.ds-table tbody tr:hover { background: var(--fg-soft); }
+.ds-table tbody tr:last-child td { border-bottom: 0; }
+.ds-table .num-col { font-family: var(--font-mono); font-variant-numeric: tabular-nums; text-align: right; }
+.ds-table td.wrap, .ds-table th.wrap { white-space: normal; min-width: 180px; }
+.ds-table .cell-main { font-weight: 550; }
+.ds-table .cell-sub { display: block; font-family: var(--font-mono); font-size: 11px; color: var(--muted); margin-top: 1px; }
+.ds-table tr.clickable { cursor: pointer; }
+.ds-table .amt-in { color: var(--success); }
+.ds-table .amt-out { color: var(--danger); }
+.table-foot { display: flex; align-items: center; justify-content: space-between; padding: 10px 14px; border-top: 1px solid var(--border); font-size: 12px; color: var(--muted); }
+
+/* ─── 徽章 / 状态 ───────────────────────────────────────────────── */
+.pill {
+  display: inline-flex; align-items: center; gap: 5px;
+  padding: 2px 9px;
+  border-radius: 999px;
+  font-size: 11.5px; font-weight: 600;
+  white-space: nowrap;
+}
+.pill::before { content: ""; width: 5px; height: 5px; border-radius: 50%; background: currentColor; }
+.pill-success { background: var(--success-soft); color: var(--success); }
+.pill-warn { background: var(--warn-soft); color: color-mix(in oklch, var(--warn) 80%, black); }
+.pill-danger { background: var(--danger-soft); color: var(--danger); }
+.pill-info { background: var(--info-soft); color: var(--info); }
+.pill-muted { background: var(--fg-soft); color: var(--muted); }
+.pill-accent { background: var(--accent-soft); color: var(--accent); }
+
+.tag {
+  display: inline-flex; align-items: center;
+  padding: 2px 8px;
+  border: 1px solid var(--border);
+  border-radius: 6px;
+  font-family: var(--font-mono);
+  font-size: 11px;
+  color: var(--muted);
+  white-space: nowrap;
+}
+
+/* ─── 筛选栏与表单 ──────────────────────────────────────────────── */
+.filters {
+  display: flex; align-items: flex-end; gap: 12px; flex-wrap: wrap;
+  padding: 14px 16px;
+  background: var(--surface);
+  border: 1px solid var(--border);
+  border-radius: var(--radius-lg);
+  margin-bottom: 14px;
+}
+.field { display: flex; flex-direction: column; gap: 5px; min-width: 0; }
+.field > label { font-size: 12px; color: var(--muted); font-weight: 550; }
+.input, .select, .textarea, .field .input, .field .select, .field .textarea {
+  padding: 7px 11px;
+  border: 1px solid var(--border);
+  border-radius: var(--radius);
+  background: var(--surface);
+  color: var(--fg);
+  font: inherit;
+  font-size: 13px;
+  min-height: 34px;
+}
+.input:focus, .select:focus, .textarea:focus, .field .input:focus, .field .select:focus, .field .textarea:focus {
+  outline: 2px solid var(--accent-soft);
+  border-color: var(--accent);
+}
+.input.num-input { font-family: var(--font-mono); font-variant-numeric: tabular-nums; }
+.textarea { min-height: 84px; resize: vertical; line-height: 1.55; }
+.field .hint { font-size: 11.5px; color: var(--muted); }
+.field .hint.error { color: var(--danger); }
+
+/* ─── Tabs ──────────────────────────────────────────────────────── */
+.tabs { display: flex; gap: 2px; border-bottom: 1px solid var(--border); margin-bottom: 16px; overflow-x: auto; }
+.tabs button {
+  background: none; border: 0;
+  padding: 9px 14px;
+  font-size: 13px; font-weight: 550;
+  color: var(--muted);
+  border-bottom: 2px solid transparent;
+  margin-bottom: -1px;
+  flex: none;
+  white-space: nowrap;
+}
+.tabs button:hover { color: var(--fg); }
+.tabs button.active { color: var(--fg); border-bottom-color: var(--accent); }
+.tabs button .tab-count {
+  font-family: var(--font-mono); font-size: 10.5px;
+  padding: 1px 6px; border-radius: 999px;
+  background: var(--fg-soft); color: var(--muted);
+  margin-left: 5px;
+}
+.tabs button.active .tab-count { background: var(--accent-soft); color: var(--accent); }
+
+/* ─── 时间轴(账期) ─────────────────────────────────────────────── */
+.timeline { display: flex; gap: 0; border: 1px solid var(--border); border-radius: var(--radius-lg); overflow: hidden; background: var(--surface); padding: 0; }
+.tl-cell { flex: 1; padding: 12px 10px; border-right: 1px solid var(--border); text-align: center; min-width: 0; }
+.tl-cell:last-child { border-right: 0; }
+.tl-cell .tl-month { font-family: var(--font-mono); font-size: 11px; color: var(--muted); letter-spacing: 0.04em; }
+.tl-cell .tl-state { font-size: 12px; font-weight: 600; margin-top: 4px; display: flex; align-items: center; justify-content: center; gap: 5px; }
+.tl-cell.closed { background: var(--fg-soft); }
+.tl-cell.closed .tl-state { color: var(--muted); }
+.tl-cell.current { background: var(--accent-soft); }
+.tl-cell.current .tl-state { color: var(--accent); }
+.tl-cell.open .tl-state { color: var(--fg); }
+
+/* ─── 进度条 ────────────────────────────────────────────────────── */
+.progress { height: 6px; border-radius: 999px; background: var(--fg-soft); overflow: hidden; }
+.progress > span { display: block; height: 100%; border-radius: 999px; background: var(--accent); }
+.progress.warn > span { background: var(--warn); }
+.progress.danger > span { background: var(--danger); }
+
+/* ─── 列表行(快查 / 待办 / 通知) ────────────────────────────────── */
+.list-row {
+  display: flex; align-items: center; gap: 12px;
+  padding: 10px 4px;
+  border-bottom: 1px solid var(--border);
+  font-size: 13px;
+}
+.list-row:last-child { border-bottom: 0; }
+.list-row .lr-main { min-width: 0; flex: 1; }
+.list-row .lr-title { font-weight: 550; overflow: hidden; text-overflow: ellipsis; white-space: nowrap; }
+.list-row .lr-sub { font-size: 12px; color: var(--muted); margin-top: 1px; }
+.list-row .lr-side { text-align: right; flex: none; }
+[data-detail] { cursor: pointer; }
+.list-row[data-detail]:hover { background: var(--fg-soft); }
+.list-row[data-detail] { margin-inline: -4px; padding-inline: 4px; border-radius: var(--radius); }
+
+/* ─── 弹窗 ──────────────────────────────────────────────────────── */
+.modal-backdrop {
+  position: fixed; inset: 0; z-index: 50;
+  background: color-mix(in oklch, var(--fg) 45%, transparent);
+  display: none;
+  align-items: center; justify-content: center;
+  padding: 24px;
+}
+.modal-backdrop.open { display: flex; }
+.modal {
+  background: var(--surface);
+  border-radius: var(--radius-lg);
+  border: 1px solid var(--border);
+  width: 100%; max-width: 560px;
+  max-height: 86vh; overflow-y: auto;
+  padding: 22px 24px;
+  box-shadow: 0 18px 50px color-mix(in oklch, var(--fg) 25%, transparent);
+}
+.modal.wide { max-width: 760px; }
+.modal-head { display: flex; align-items: center; justify-content: space-between; margin-bottom: 4px; }
+.modal-title { font-size: 16px; font-weight: 700; }
+.modal-close { background: none; border: 0; color: var(--muted); font-size: 18px; padding: 4px 8px; border-radius: 6px; }
+.modal-close:hover { background: var(--fg-soft); color: var(--fg); }
+.modal-sub { font-size: 12.5px; color: var(--muted); margin-bottom: 16px; }
+.modal-actions { display: flex; justify-content: flex-end; gap: 8px; margin-top: 20px; }
+
+/* ─── 明细展开行 ────────────────────────────────────────────────── */
+.detail-box {
+  background: var(--bg);
+  border: 1px solid var(--border);
+  border-radius: var(--radius);
+  padding: 12px 14px;
+  font-size: 12.5px;
+}
+.kv { display: grid; grid-template-columns: auto 1fr; gap: 4px 18px; font-size: 12.5px; }
+.kv dt { color: var(--muted); }
+.kv dd { margin: 0; font-family: var(--font-mono); font-variant-numeric: tabular-nums; }
+
+/* ─── 提示条 ────────────────────────────────────────────────────── */
+.notice {
+  display: flex; gap: 10px; align-items: flex-start;
+  padding: 12px 14px;
+  border-radius: var(--radius-lg);
+  border: 1px solid var(--border);
+  font-size: 13px;
+  background: var(--surface);
+}
+.notice.warn { background: var(--warn-soft); border-color: color-mix(in oklch, var(--warn) 30%, transparent); }
+.notice.danger { background: var(--danger-soft); border-color: color-mix(in oklch, var(--danger) 30%, transparent); }
+.notice.info { background: var(--info-soft); border-color: color-mix(in oklch, var(--info) 25%, transparent); }
+.notice .n-title { font-weight: 650; }
+.notice .n-body { color: color-mix(in oklch, var(--fg) 80%, var(--muted)); margin-top: 2px; font-size: 12.5px; }
+
+/* ─── 登录页 ────────────────────────────────────────────────────── */
+.login-wrap {
+  min-height: 100vh;
+  display: grid;
+  grid-template-columns: 1fr 1fr;
+}
+.login-aside {
+  background: var(--fg);
+  color: var(--surface);
+  padding: 48px 56px;
+  display: flex; flex-direction: column;
+}
+.login-aside .brand-mark { font-family: var(--font-mono); font-size: 12px; letter-spacing: 0.1em; opacity: 0.65; }
+.login-aside h1 { font-size: 30px; font-weight: 700; letter-spacing: -0.02em; margin-top: 18px; line-height: 1.25; }
+.login-aside .aside-sub { opacity: 0.72; font-size: 14px; margin-top: 14px; max-width: 40ch; }
+.login-aside .aside-list { margin-top: auto; display: flex; flex-direction: column; gap: 12px; }
+.login-aside .aside-item { display: flex; gap: 10px; font-size: 13px; opacity: 0.85; align-items: baseline; }
+.login-aside .aside-item .tick { font-family: var(--font-mono); color: var(--accent); }
+.login-panel { display: grid; place-items: center; padding: 48px 32px; }
+.login-card { width: 100%; max-width: 400px; }
+.login-card h2 { font-size: 20px; font-weight: 700; letter-spacing: -0.01em; }
+.login-card .login-sub { color: var(--muted); font-size: 13px; margin: 6px 0 24px; }
+.role-switch { display: grid; grid-template-columns: 1fr 1fr; gap: 8px; margin-bottom: 18px; }
+.role-switch button {
+  border: 1px solid var(--border);
+  background: var(--surface);
+  border-radius: var(--radius);
+  padding: 12px 10px;
+  text-align: left;
+  transition: border-color 0.12s ease, background 0.12s ease;
+}
+.role-switch button .r-name { font-size: 13.5px; font-weight: 650; }
+.role-switch button .r-desc { font-size: 11.5px; color: var(--muted); margin-top: 2px; }
+.role-switch button.active { border-color: var(--accent); background: var(--accent-soft); }
+.role-switch button.active .r-name { color: var(--accent); }
+.login-card .field { margin-bottom: 14px; }
+.login-foot { margin-top: 16px; font-size: 12px; color: var(--muted); text-align: center; }
+.login-foot a { color: var(--accent); font-weight: 550; }
+.login-foot a:hover { text-decoration: underline; }
+
+/* 端标识：登录页顶部大字区分管理端 / 公司端 */
+.login-role-title {
+  font-size: 34px;
+  font-weight: 800;
+  letter-spacing: 0.02em;
+  line-height: 1.15;
+  margin-bottom: 6px;
+}
+.login-role-title.admin { color: var(--accent); }
+.login-role-title.company { color: var(--info); }
+.login-role-caption { color: var(--muted); font-size: 13px; margin-bottom: 22px; }
+/* 管理端青绿 / 公司端品蓝侧栏色块 */
+.login-aside.company { background: var(--info); }
+.login-aside.company .aside-item .tick { color: var(--surface); opacity: 0.85; }
+.login-back {
+  display: inline-flex; align-items: center; gap: 6px;
+  margin-bottom: 20px;
+  padding: 6px 12px;
+  border: 1px solid var(--border);
+  border-radius: 999px;
+  background: var(--surface);
+  color: var(--fg);
+  font-size: 12.5px; font-weight: 600;
+}
+.login-back:hover { border-color: var(--accent); color: var(--accent); }
+.login-back.company:hover { border-color: var(--info); color: var(--info); }
+@media (max-width: 900px) {
+  .login-wrap { grid-template-columns: 1fr; }
+  .login-aside { display: none; }
+}
+
+/* ─── 空状态 ────────────────────────────────────────────────────── */
+.empty {
+  padding: 40px 20px;
+  text-align: center;
+  color: var(--muted);
+  font-size: 13px;
+}
+.empty .e-title { font-weight: 600; color: var(--fg); margin-bottom: 4px; }
+
+/* ─── 账期流程条(公司端工作台) ─────────────────────────────────── */
+.flow { display: grid; grid-template-columns: repeat(5, 1fr); border: 1px solid var(--border); border-radius: var(--radius-lg); overflow: hidden; background: var(--surface); }
+.flow-step { padding: 14px 16px 13px; border-right: 1px solid var(--border); min-width: 0; }
+.flow-step:last-child { border-right: 0; }
+a.flow-step { cursor: pointer; transition: background 0.12s ease; }
+a.flow-step:hover { background: var(--fg-soft); }
+.flow-step .fs-top { display: flex; align-items: center; gap: 8px; }
+.flow-step .fs-idx { font-family: var(--font-mono); font-size: 11px; color: var(--muted); }
+.flow-step .fs-dot { width: 9px; height: 9px; border-radius: 50%; background: var(--border); flex: none; }
+.flow-step .fs-name { font-size: 13.5px; font-weight: 650; }
+.flow-step .fs-state { font-size: 12px; font-weight: 600; margin-top: 7px; color: var(--muted); }
+.flow-step .fs-meta { font-size: 12px; color: var(--muted); margin-top: 2px; }
+.flow-step.done .fs-dot { background: var(--success); }
+.flow-step.done .fs-state { color: var(--success); }
+.flow-step.part .fs-dot { background: var(--warn); }
+.flow-step.part .fs-state { color: color-mix(in oklch, var(--warn) 78%, black); }
+.flow-step.doing { background: var(--warn-soft); }
+.flow-step.doing .fs-dot { background: var(--warn); box-shadow: 0 0 0 3px color-mix(in oklch, var(--warn) 22%, transparent); }
+.flow-step.doing .fs-state { color: color-mix(in oklch, var(--warn) 78%, black); }
+a.flow-step.doing:hover { background: color-mix(in oklch, var(--warn) 16%, transparent); }
+@media (max-width: 860px) {
+  .flow { grid-template-columns: 1fr; }
+  .flow-step { border-right: 0; border-bottom: 1px solid var(--border); }
+  .flow-step:last-child { border-bottom: 0; }
+}
+
+/* ─── 迷你指标(2×2 数字块) ────────────────────────────────────── */
+.mini-stats { display: grid; grid-template-columns: 1fr 1fr; gap: 10px; }
+.mini-stat { background: var(--bg); border: 1px solid var(--border); border-radius: var(--radius); padding: 11px 13px; min-width: 0; }
+.mini-stat .ms-label { font-size: 11.5px; color: var(--muted); }
+.mini-stat .ms-value { font-family: var(--font-mono); font-variant-numeric: tabular-nums; font-size: 17px; font-weight: 650; letter-spacing: -0.01em; margin-top: 3px; }
+.mini-stat .ms-value .unit { font-size: 11px; font-weight: 400; color: var(--muted); margin-left: 2px; }
+.mini-stat .ms-value.pos { color: var(--success); }
+.mini-stat .ms-value.neg { color: var(--danger); }
+
+/* ─── 上传组件(拖放区 / 文件条 / 附件选择) ────────────────────── */
+.dropzone {
+  border: 1.5px dashed color-mix(in oklch, var(--fg) 28%, var(--border));
+  border-radius: var(--radius-lg);
+  background: var(--bg);
+  padding: 30px 20px;
+  text-align: center;
+  cursor: pointer;
+  transition: border-color 0.12s ease, background 0.12s ease;
+}
+.dropzone:hover, .dropzone:focus-visible { border-color: var(--accent); background: var(--accent-soft); }
+.dropzone.dragover { border-color: var(--accent); border-style: solid; background: var(--accent-soft); }
+.dropzone svg { width: 28px; height: 28px; margin: 0 auto 10px; color: var(--muted); }
+.dropzone .dz-title { font-size: 14px; font-weight: 650; }
+.dropzone .dz-sub { font-size: 12.5px; color: var(--muted); margin-top: 5px; }
+.dropzone .dz-sub .dz-browse { color: var(--accent); font-weight: 600; text-decoration: underline; text-underline-offset: 3px; }
+.dropzone .dz-formats { font-family: var(--font-mono); font-size: 11px; color: var(--muted); margin-top: 12px; letter-spacing: 0.02em; }
+
+.file-chip {
+  display: flex; align-items: center; gap: 10px;
+  margin-top: 12px;
+  padding: 10px 12px;
+  border: 1px solid var(--border);
+  border-radius: var(--radius);
+  background: var(--surface);
+}
+.file-chip svg { width: 18px; height: 18px; color: var(--muted); flex: none; }
+.file-chip .fc-info { min-width: 0; flex: 1; }
+.file-chip .fc-name { font-size: 13px; font-weight: 600; overflow: hidden; text-overflow: ellipsis; white-space: nowrap; }
+.file-chip .fc-meta { font-family: var(--font-mono); font-size: 11px; color: var(--muted); margin-top: 1px; }
+.file-chip .fc-remove { background: none; border: 0; color: var(--muted); font-size: 16px; line-height: 1; padding: 4px 8px; border-radius: 6px; flex: none; }
+.file-chip .fc-remove:hover { color: var(--danger); background: var(--danger-soft); }
+
+.attach-pick {
+  display: inline-flex; align-items: center; gap: 7px;
+  padding: 7px 12px;
+  min-height: 34px;
+  border: 1.5px dashed color-mix(in oklch, var(--fg) 28%, var(--border));
+  border-radius: var(--radius);
+  color: var(--muted);
+  font-size: 13px;
+  cursor: pointer;
+  transition: border-color 0.12s ease, color 0.12s ease, background 0.12s ease;
+}
+.attach-pick svg { width: 15px; height: 15px; }
+.attach-pick:hover { border-color: var(--accent); color: var(--accent); background: var(--accent-soft); }
+
+/* ─── 数据表合计行 ─────────────────────────────────────────────── */
+.ds-table tfoot td { background: var(--bg); font-weight: 650; border-top: 1.5px solid color-mix(in oklch, var(--fg) 30%, var(--border)); border-bottom: 0; }
+
+/* ─── 入口页(index) ────────────────────────────────────────────── */
+.portal-wrap { min-height: 100vh; display: grid; place-items: center; padding: 40px 24px; }
+.portal-inner { width: 100%; max-width: 880px; }
+.portal-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 16px; margin-top: 28px; }
+.portal-card {
+  display: block;
+  background: var(--surface);
+  border: 1px solid var(--border);
+  border-radius: var(--radius-lg);
+  padding: 24px;
+  transition: border-color 0.12s ease, transform 0.12s ease;
+}
+.portal-card:hover { border-color: var(--accent); transform: translateY(-2px); }
+.portal-card .pc-role { font-family: var(--font-mono); font-size: 11px; letter-spacing: 0.08em; color: var(--accent); }
+.portal-card h3 { font-size: 17px; font-weight: 700; margin-top: 8px; }
+.portal-card p { color: var(--muted); font-size: 13px; margin-top: 6px; }
+.portal-card .pc-go { font-size: 12.5px; font-weight: 600; color: var(--accent); margin-top: 14px; }
+@media (max-width: 720px) { .portal-grid { grid-template-columns: 1fr; } }
+
+/* ─── SPA 视图切换 / 无障碍结构类 ───────────────────────────────── */
+.app-view { display: none; }
+.app-view.is-active { display: block; }
+.sr-only { position: absolute !important; width: 1px; height: 1px; padding: 0; margin: -1px; overflow: hidden; clip: rect(0, 0, 0, 0); white-space: nowrap; border: 0; }
+.skip-link {
+  position: fixed; top: 8px; left: 50%; z-index: 500;
+  padding: 8px 14px;
+  border-radius: var(--radius);
+  background: var(--accent); color: var(--surface);
+  font-size: 13px; font-weight: 600;
+  transform: translate(-50%, -150%);
+  transition: transform 0.12s ease;
+}
+.skip-link:focus { transform: translate(-50%, 0); }
+
+/* ─── 图标按钮 / 窄屏侧栏折叠 ──────────────────────────────────── */
+.icon-button {
+  display: inline-grid; place-items: center;
+  width: 34px; height: 34px;
+  border: 1px solid var(--border);
+  border-radius: var(--radius);
+  background: var(--surface); color: var(--muted);
+  cursor: pointer;
+  transition: border-color 0.12s ease, background 0.12s ease, color 0.12s ease;
+}
+.icon-button:hover { color: var(--fg); border-color: color-mix(in oklch, var(--fg) 40%, var(--border)); background: var(--fg-soft); }
+.icon-button svg { width: 18px; height: 18px; }
+.menu-button { display: none; }
+@media (max-width: 860px) {
+  .menu-button { display: inline-grid; }
+  .shell { grid-template-columns: 1fr; }
+  .sidebar {
+    position: fixed; top: 0; left: 0; bottom: 0; z-index: 40;
+    width: var(--side-w); height: 100dvh;
+    transform: translateX(-100%);
+    transition: transform 0.2s ease;
+  }
+  .sidebar.is-open { transform: none; box-shadow: 0 0 48px color-mix(in oklch, var(--fg) 22%, transparent); }
+}
+
+/* ─── Toast 轻量提示 ───────────────────────────────────────────── */
+.toast-region { position: fixed; right: 16px; bottom: 16px; z-index: 300; display: grid; gap: 8px; }
+.toast {
+  display: flex; align-items: flex-start; gap: 9px;
+  min-width: 260px; max-width: 380px;
+  padding: 11px 14px;
+  border: 1px solid var(--border);
+  border-radius: var(--radius-lg);
+  background: var(--surface);
+  box-shadow: 0 12px 34px color-mix(in oklch, var(--fg) 18%, transparent);
+  font-size: 13px;
+}
+.toast .t-dot { width: 8px; height: 8px; border-radius: 50%; flex: none; margin-top: 5px; background: var(--muted); }
+.toast .t-body { min-width: 0; }
+.toast .t-title { font-weight: 650; }
+.toast .t-detail { color: var(--muted); font-size: 12px; margin-top: 1px; }
+.toast.success { border-color: color-mix(in oklch, var(--success) 35%, var(--border)); }
+.toast.success .t-dot { background: var(--success); }
+.toast.warn { border-color: color-mix(in oklch, var(--warn) 40%, var(--border)); }
+.toast.warn .t-dot { background: var(--warn); }
+.toast.danger { border-color: color-mix(in oklch, var(--danger) 35%, var(--border)); }
+.toast.danger .t-dot { background: var(--danger); }
+.toast.info { border-color: color-mix(in oklch, var(--info) 35%, var(--border)); }
+.toast.info .t-dot { background: var(--info); }
+@media (max-width: 720px) {
+  .toast-region { right: 12px; bottom: 12px; left: 12px; }
+  .toast { min-width: 0; max-width: none; }
+}
+
+/* ─── 侧滑详情抽屉（用 modal/card token 重画） ─────────────────── */
+.drawer {
+  position: fixed; top: 0; right: 0; bottom: 0; z-index: 60;
+  width: min(400px, calc(100vw - 24px));
+  display: flex; flex-direction: column;
+  background: var(--surface);
+  border-left: 1px solid var(--border);
+  box-shadow: -18px 0 50px color-mix(in oklch, var(--fg) 22%, transparent);
+  transform: translateX(100%);
+  visibility: hidden;
+  transition: transform 0.22s ease, visibility 0.22s;
+}
+.drawer.is-open { transform: none; visibility: visible; }
+.drawer-head { display: flex; align-items: flex-start; justify-content: space-between; gap: 12px; padding: 18px 20px 12px; border-bottom: 1px solid var(--border); }
+.drawer-head .d-title { font-size: 16px; font-weight: 700; margin-top: 6px; }
+.drawer-head .d-desc { color: var(--muted); font-size: 12.5px; margin-top: 4px; }
+.drawer-body { flex: 1; overflow-y: auto; padding: 16px 20px; }
+.drawer-body .kv { grid-template-columns: auto 1fr; gap: 8px 18px; }
+.drawer-body .kv dt { color: var(--muted); white-space: nowrap; }
+.drawer-body .kv dd { text-align: right; word-break: break-all; }
+.drawer-tip { margin: 0 20px 12px; padding: 12px 14px; border: 1px solid var(--border); border-radius: var(--radius); background: var(--bg); color: var(--muted); font-size: 12.5px; }
+.drawer-tip strong { display: block; color: var(--fg); margin-bottom: 4px; }
+.drawer-foot { display: flex; justify-content: flex-end; gap: 8px; padding: 14px 20px; border-top: 1px solid var(--border); }
+
+/* ─── 加载中骨架 / 表内加载行 ──────────────────────────────────── */
+.skeleton { display: block; border-radius: var(--radius); background: var(--fg-soft); position: relative; overflow: hidden; }
+.skeleton::after {
+  content: ""; position: absolute; inset: 0;
+  background: linear-gradient(90deg, transparent, color-mix(in oklch, var(--surface) 60%, transparent), transparent);
+  animation: skeleton-shimmer 1.3s ease-in-out infinite;
+}
+@keyframes skeleton-shimmer { from { transform: translateX(-100%); } to { transform: translateX(100%); } }
+.skeleton-line { height: 12px; margin-bottom: 10px; }
+.loading-row { padding: 40px 20px; text-align: center; color: var(--muted); font-family: var(--font-mono); font-size: 12.5px; letter-spacing: 0.04em; }
+.loading-inline { display: inline-flex; align-items: center; gap: 8px; color: var(--muted); font-family: var(--font-mono); font-size: 12.5px; }
+.loading-inline::before {
+  content: ""; width: 12px; height: 12px; border-radius: 50%;
+  border: 2px solid var(--border); border-top-color: var(--accent);
+  animation: loading-spin 0.7s linear infinite;
+}
+@keyframes loading-spin { to { transform: rotate(360deg); } }
+
+/* ─── 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); }

web/index.html

@@ -1,48 +1,33 @@
 <!doctype html>
 <html lang="zh-CN">
-  <head>
-    <meta charset="UTF-8" />
-    <meta name="viewport" content="width=device-width, initial-scale=1.0" />
-    <meta name="description" content="河南金牛实业集团内部资金往来与银行流水管理" />
-    <title>登录 · 河南金牛实业集团</title>
-    <link rel="stylesheet" href="styles.css" />
-  </head>
-  <body class="entry-page">
-    <!--
-      THESIS: 登录页只完成身份确认，并明确区分总账管理端与公司业务端。
-      OWN-WORLD: 深黑身份场景、石墨玻璃表单和荧光绿当前状态，延续双端工作台的材料语言。
-      STORY: 居中集团登录卡：先确认集团身份与系统名称，再选择工作端口登录。
-      FIRST VIEWPORT: 一张悬浮玻璃登录卡居于氛围光中央，集团名称置顶，端口选择、账号表单与系统事实依次排列。
-      FORM: 用户参考图锁定的深色玻璃财务工作台，Operate 模式；seed key fe8a50aa。
-      FINISH: unreviewed and undocumented is unfinished; this build ends with the finish review, the verdict, and DESIGN.md
-    -->
-    <main class="entry-shell">
-      <section class="entry-card" aria-labelledby="login-title">
-        <div class="entry-brand"><span class="brand-mark">金</span><span><strong id="product-name">河南金牛实业集团</strong><small>集团资金往来管理系统</small></span></div>
-        <form class="entry-form" id="loginForm">
-          <header><h2 id="login-title">登录</h2><p>请选择与账号一致的工作端口</p></header>
-          <div class="role-switch" role="radiogroup" aria-label="工作端口">
-            <label><input type="radio" name="role" value="admin" checked /><span><svg><use href="icons.svg#shield-check"/></svg><b>总账管理端</b><small>集团管理员</small></span></label>
-            <label><input type="radio" name="role" value="company" /><span><svg><use href="icons.svg#building"/></svg><b>公司业务端</b><small>公司出纳</small></span></label>
-          </div>
-          <label class="field"><span>账号</span><input name="username" autocomplete="username" required /></label>
-          <label class="field"><span>密码</span><span class="password-field"><input name="password" type="password" autocomplete="current-password" required /><button type="button" class="inside-icon" id="togglePassword" aria-label="显示密码" title="显示密码"><svg><use href="icons.svg#eye"/></svg></button></span></label>
-          <div id="changePassword" hidden>
-            <p class="entry-note">首次登录须修改密码，请设置新密码后再进入工作台。</p>
-            <label class="field"><span>新密码</span><input name="new_password" type="password" autocomplete="new-password" /></label>
-            <label class="field"><span>确认新密码</span><input name="confirm_password" type="password" autocomplete="new-password" /></label>
-          </div>
-          <p class="entry-note" id="loginError" role="alert" hidden></p>
-          <label class="check-field"><input type="checkbox" checked />记住本次登录</label>
-          <button class="button primary wide" type="submit"><span id="loginAction">进入总账管理端</span><svg><use href="icons.svg#chevron-right"/></svg></button>
-        </form>
-        <dl class="entry-facts">
-          <div><dt>全局起算日</dt><dd>2026.01.01</dd></div>
-          <div><dt>当前账期</dt><dd>2026 年 7 月</dd></div>
-          <div><dt>覆盖银行</dt><dd>已对接 6 家</dd></div>
-        </dl>
-      </section>
-    </main>
-    <script src="app.js"></script>
-  </body>
+<head>
+  <meta charset="utf-8" />
+  <meta name="viewport" content="width=device-width, initial-scale=1" />
+  <title>金牛实业资金往来管理系统 · 入口</title>
+  <link rel="stylesheet" href="design-system.css?v=5" />
+</head>
+<body>
+  <div class="portal-wrap">
+    <div class="portal-inner">
+      <p class="meta" style="letter-spacing: 0.1em;">JINNIU GROUP · INTERCOMPANY TREASURY</p>
+      <h1 style="font-size: 26px; font-weight: 700; letter-spacing: -0.015em; margin-top: 10px;">河南金牛实业集团有限公司 · 资金往来管理系统</h1>
+      <p class="muted" style="margin-top: 10px; max-width: 64ch;">集团内部公司间资金往来记账平台。银行流水导入后自动轧算往来余额，支持从集团汇总逐级穿透至银行原始流水。本系统包含管理端与公司业务端两套界面。</p>
+
+      <div class="portal-grid">
+        <a class="portal-card" href="login-admin.html">
+          <span class="pc-role">管理端 · 7 个页面</span>
+          <h3>管理总览 / 往来查询 / 审核中心 / 流水管理 / 公司与账号 / 结账与期初 / 提醒管理</h3>
+          <p>面向管理员：全局监控各公司流水提交与往来余额，集中处理审核事项，执行月度结账。</p>
+          <span class="pc-go">去管理端登录 →</span>
+        </a>
+        <a class="portal-card" href="login-company.html">
+          <span class="pc-role">公司业务端 · 7 个页面</span>
+          <h3>工作台 / 流水导入 / 手工记录 / 流水管理 / 往来确认 / 银行账户 / 通知</h3>
+          <p>面向成员公司出纳：上传银行流水、登记手工往来、确认单边匹配与科目，跟踪本月完成进度。</p>
+          <span class="pc-go">去公司端登录 →</span>
+        </a>
+      </div>
+    </div>
+  </div>
+</body>
 </html>

web/login-admin.html

@@ -0,0 +1,80 @@
+<!doctype html>
+<html lang="zh-CN">
+<head>
+  <meta charset="utf-8" />
+  <meta name="viewport" content="width=device-width, initial-scale=1" />
+  <title>登录 · 金牛实业资金往来管理系统</title>
+  <link rel="stylesheet" href="design-system.css?v=5" />
+</head>
+<body data-role="admin">
+  <div class="login-wrap">
+    <aside class="login-aside">
+      <span class="brand-mark">JINNIU GROUP · TREASURY</span>
+      <h1>河南金牛实业集团有限公司<br />资金往来管理系统</h1>
+      <p class="aside-sub">集团内部各公司之间资金往来的统一记账平台。导入银行流水后自动轧算公司间往来余额，从集团汇总可层层下钻至银行原始流水。</p>
+      <div class="aside-list">
+        <div class="aside-item"><span class="tick">01</span><span>银行流水自动归集，公司间往来余额实时轧算</span></div>
+        <div class="aside-item"><span class="tick">02</span><span>单边匹配、流水断档、科目确认集中审核</span></div>
+        <div class="aside-item"><span class="tick">03</span><span>月度结账检查：流水提交、账户连续、审核完成</span></div>
+        <div class="aside-item"><span class="tick">04</span><span>汇总 → 公司 → 账户 → 原始流水，四级穿透追溯</span></div>
+      </div>
+    </aside>
+
+    <main class="login-panel">
+      <div class="login-card">
+        <a class="login-back" href="index.html">← 返回入口页</a>
+        <div class="login-role-title admin">管理端</div>
+        <p class="login-role-caption">管理员统一监控集团各公司资金往来，执行月度结账。</p>
+        <h2>登录系统</h2>
+        <p class="login-sub">请输入账号密码登录管理端。首次登录需修改初始密码。</p>
+
+        <form id="login-form" novalidate>
+          <div class="field">
+            <label for="account">账号</label>
+            <input class="input" id="account" placeholder="请输入账号" autocomplete="username" />
+            <span class="hint error" id="account-err" hidden>请输入账号</span>
+          </div>
+          <div class="field">
+            <label for="password">密码</label>
+            <input class="input" id="password" type="password" placeholder="请输入密码" autocomplete="current-password" />
+            <span class="hint error" id="password-err" hidden>请输入密码</span>
+          </div>
+          <div class="field">
+            <span class="hint error" id="login-err" role="alert" hidden></span>
+          </div>
+          <button class="btn btn-primary" type="submit" style="width: 100%; margin-top: 6px;">登 录</button>
+        </form>
+
+        <p class="login-foot">忘记密码请联系管理员重置 · <a href="index.html">返回入口页</a></p>
+      </div>
+    </main>
+  </div>
+
+  <div class="modal-backdrop" id="pwd-modal">
+    <div class="modal" role="dialog" aria-modal="true" aria-labelledby="pwd-title">
+      <div class="modal-head">
+        <span class="modal-title" id="pwd-title">首次登录 · 修改初始密码</span>
+      </div>
+      <p class="modal-sub">为保障资金安全，首次登录必须修改初始密码。新密码需 8 位以上，且包含字母与数字。</p>
+      <div class="field" style="margin-bottom: 12px;">
+        <label for="new-pwd">新密码</label>
+        <input class="input" id="new-pwd" type="password" placeholder="8 位以上，含字母与数字" autocomplete="new-password" />
+        <span class="hint error" id="new-pwd-err" hidden>密码需 8 位以上，且包含字母与数字</span>
+      </div>
+      <div class="field">
+        <label for="new-pwd2">确认新密码</label>
+        <input class="input" id="new-pwd2" type="password" placeholder="再次输入新密码" autocomplete="new-password" />
+        <span class="hint error" id="new-pwd2-err" hidden>两次输入的密码不一致</span>
+      </div>
+      <div class="field" style="margin-top: 12px;">
+        <span class="hint error" id="pwd-err" role="alert" hidden></span>
+      </div>
+      <div class="modal-actions">
+        <button class="btn btn-primary" id="pwd-confirm">确认修改并进入系统</button>
+      </div>
+    </div>
+  </div>
+
+  <script src="login.js?v=5"></script>
+</body>
+</html>

web/login-company.html

@@ -0,0 +1,80 @@
+<!doctype html>
+<html lang="zh-CN">
+<head>
+  <meta charset="utf-8" />
+  <meta name="viewport" content="width=device-width, initial-scale=1" />
+  <title>登录 · 金牛实业资金往来管理系统</title>
+  <link rel="stylesheet" href="design-system.css?v=5" />
+</head>
+<body data-role="company">
+  <div class="login-wrap">
+    <aside class="login-aside company">
+      <span class="brand-mark">JINNIU GROUP · TREASURY</span>
+      <h1>河南金牛实业集团有限公司<br />资金往来管理系统</h1>
+      <p class="aside-sub">集团内部各公司之间资金往来的统一记账平台。导入银行流水后自动轧算公司间往来余额，从集团汇总可层层下钻至银行原始流水。</p>
+      <div class="aside-list">
+        <div class="aside-item"><span class="tick">01</span><span>银行流水自动归集，公司间往来余额实时轧算</span></div>
+        <div class="aside-item"><span class="tick">02</span><span>单边匹配、流水断档、科目确认集中审核</span></div>
+        <div class="aside-item"><span class="tick">03</span><span>月度结账检查：流水提交、账户连续、审核完成</span></div>
+        <div class="aside-item"><span class="tick">04</span><span>汇总 → 公司 → 账户 → 原始流水，四级穿透追溯</span></div>
+      </div>
+    </aside>
+
+    <main class="login-panel">
+      <div class="login-card">
+        <a class="login-back company" href="index.html">← 返回入口页</a>
+        <div class="login-role-title company">公司端</div>
+        <p class="login-role-caption">成员公司出纳上传流水、登记手工往来、确认单边匹配。</p>
+        <h2>登录系统</h2>
+        <p class="login-sub">请输入账号密码登录公司业务端。首次登录需修改初始密码。</p>
+
+        <form id="login-form" novalidate>
+          <div class="field">
+            <label for="account">账号</label>
+            <input class="input" id="account" placeholder="请输入账号" autocomplete="username" />
+            <span class="hint error" id="account-err" hidden>请输入账号</span>
+          </div>
+          <div class="field">
+            <label for="password">密码</label>
+            <input class="input" id="password" type="password" placeholder="请输入密码" autocomplete="current-password" />
+            <span class="hint error" id="password-err" hidden>请输入密码</span>
+          </div>
+          <div class="field">
+            <span class="hint error" id="login-err" role="alert" hidden></span>
+          </div>
+          <button class="btn btn-primary" type="submit" style="width: 100%; margin-top: 6px;">登 录</button>
+        </form>
+
+        <p class="login-foot">忘记密码请联系管理员重置 · <a href="index.html">返回入口页</a></p>
+      </div>
+    </main>
+  </div>
+
+  <div class="modal-backdrop" id="pwd-modal">
+    <div class="modal" role="dialog" aria-modal="true" aria-labelledby="pwd-title">
+      <div class="modal-head">
+        <span class="modal-title" id="pwd-title">首次登录 · 修改初始密码</span>
+      </div>
+      <p class="modal-sub">为保障资金安全，首次登录必须修改初始密码。新密码需 8 位以上，且包含字母与数字。</p>
+      <div class="field" style="margin-bottom: 12px;">
+        <label for="new-pwd">新密码</label>
+        <input class="input" id="new-pwd" type="password" placeholder="8 位以上，含字母与数字" autocomplete="new-password" />
+        <span class="hint error" id="new-pwd-err" hidden>密码需 8 位以上，且包含字母与数字</span>
+      </div>
+      <div class="field">
+        <label for="new-pwd2">确认新密码</label>
+        <input class="input" id="new-pwd2" type="password" placeholder="再次输入新密码" autocomplete="new-password" />
+        <span class="hint error" id="new-pwd2-err" hidden>两次输入的密码不一致</span>
+      </div>
+      <div class="field" style="margin-top: 12px;">
+        <span class="hint error" id="pwd-err" role="alert" hidden></span>
+      </div>
+      <div class="modal-actions">
+        <button class="btn btn-primary" id="pwd-confirm">确认修改并进入系统</button>
+      </div>
+    </div>
+  </div>
+
+  <script src="login.js?v=5"></script>
+</body>
+</html>

web/login.js

@@ -0,0 +1,96 @@
+const ROLE = document.body.dataset.role || "admin";
+const REDIRECT = ROLE === "admin" ? "admin.html" : "company.html";
+
+const form = document.getElementById("login-form");
+const accountInput = document.getElementById("account");
+const passwordInput = document.getElementById("password");
+const accountErr = document.getElementById("account-err");
+const passwordErr = document.getElementById("password-err");
+const loginErr = document.getElementById("login-err");
+const submitButton = form.querySelector('button[type="submit"]');
+
+const modal = document.getElementById("pwd-modal");
+const newPwd = document.getElementById("new-pwd");
+const newPwd2 = document.getElementById("new-pwd2");
+const newPwdErr = document.getElementById("new-pwd-err");
+const newPwd2Err = document.getElementById("new-pwd2-err");
+const pwdErr = document.getElementById("pwd-err");
+const pwdConfirm = document.getElementById("pwd-confirm");
+
+const submitLabel = "登 录";
+
+function setLoading(loading) {
+  submitButton.disabled = loading;
+  submitButton.textContent = loading ? "登录中…" : submitLabel;
+  accountInput.disabled = loading;
+  passwordInput.disabled = loading;
+}
+
+function showLoginError(message) {
+  loginErr.textContent = message || "";
+  loginErr.hidden = !message;
+}
+
+function openPasswordModal() {
+  newPwd.value = "";
+  newPwd2.value = "";
+  newPwdErr.hidden = true;
+  newPwd2Err.hidden = true;
+  pwdErr.hidden = true;
+  modal.classList.add("open");
+  newPwd.focus();
+}
+
+form.addEventListener("submit", async (event) => {
+  event.preventDefault();
+  showLoginError("");
+  const account = accountInput.value.trim();
+  const password = passwordInput.value;
+  accountErr.hidden = Boolean(account);
+  passwordErr.hidden = Boolean(password);
+  if (!account || !password) return;
+
+  setLoading(true);
+  const response = await fetch("/api/login", {
+    method: "POST",
+    headers: { "Content-Type": "application/json" },
+    body: JSON.stringify({ username: account, password, portal: ROLE }),
+  }).catch(() => null);
+  const result = await response?.json().catch(() => ({}));
+  if (!response || !response.ok) {
+    showLoginError(result?.message || "登录服务暂时不可用，请稍后重试。");
+    setLoading(false);
+    return;
+  }
+  if (result.must_change_password) {
+    setLoading(false);
+    openPasswordModal();
+    return;
+  }
+  window.location.href = REDIRECT;
+});
+
+pwdConfirm.addEventListener("click", async () => {
+  const p1 = newPwd.value;
+  const p2 = newPwd2.value;
+  const valid = p1.length >= 8 && /[a-zA-Z]/.test(p1) && /\d/.test(p1);
+  newPwdErr.hidden = valid;
+  newPwd2Err.hidden = p1 === p2;
+  pwdErr.hidden = true;
+  if (!valid || p1 !== p2) return;
+
+  pwdConfirm.disabled = true;
+  const response = await fetch("/api/password/change", {
+    method: "POST",
+    headers: { "Content-Type": "application/json" },
+    body: JSON.stringify({ old_password: passwordInput.value, new_password: p1 }),
+  }).catch(() => null);
+  const result = await response?.json().catch(() => ({}));
+  if (!response || !response.ok) {
+    pwdErr.textContent = result?.message || "修改密码失败，请稍后重试。";
+    pwdErr.hidden = false;
+    pwdConfirm.disabled = false;
+    return;
+  }
+  window.location.href = REDIRECT;
+});

web/styles.css

@@ -1,738 +0,0 @@
-:root {
-  color-scheme: dark;
-  --font-ui: "Microsoft YaHei UI", "PingFang SC", "Noto Sans CJK SC", system-ui, sans-serif;
-  --font-data: "Segoe UI", "Microsoft YaHei UI", system-ui, sans-serif;
-  --color-bg: #050505;
-  --color-bg-soft: #0a0a0a;
-  --color-nav: #0a0a0a;
-  --color-surface: rgba(22, 22, 22, 0.82);
-  --color-surface-solid: #161616;
-  --color-surface-raised: #1c1c1c;
-  --color-surface-muted: rgba(255, 255, 255, 0.035);
-  --color-line: rgba(255, 255, 255, 0.09);
-  --color-line-strong: rgba(255, 255, 255, 0.16);
-  --color-ink: #f2f7f4;
-  --color-ink-soft: #a6b0aa;
-  --color-ink-muted: #89938d;
-  --color-primary: #37eb89;
-  --color-primary-strong: #70ffae;
-  --color-primary-dark: #08160e;
-  --color-primary-wash: rgba(55, 235, 137, 0.11);
-  --color-positive: #37eb89;
-  --color-positive-wash: rgba(55, 235, 137, 0.1);
-  --color-warning: #ffbc52;
-  --color-warning-wash: rgba(255, 188, 82, 0.11);
-  --color-danger: #ff626d;
-  --color-danger-wash: rgba(255, 98, 109, 0.11);
-  --color-info: #66a8ff;
-  --color-info-wash: rgba(102, 168, 255, 0.11);
-  --radius-sm: 10px;
-  --radius-md: 16px;
-  --radius-lg: 22px;
-  --radius-xl: 28px;
-  --shadow-panel: 0 24px 70px rgba(0, 0, 0, 0.34), inset 0 1px rgba(255, 255, 255, 0.035);
-  --shadow-low: 0 12px 32px rgba(0, 0, 0, 0.22), inset 0 1px rgba(255, 255, 255, 0.06), inset 0 -1px 0 rgba(0, 0, 0, 0.22);
-  --shadow-glow: 0 0 28px rgba(55, 235, 137, 0.12);
-  --duration-fast: 150ms;
-  --duration-standard: 260ms;
-  --ease-out: cubic-bezier(0.22, 1, 0.36, 1);
-}
-
-* { box-sizing: border-box; }
-html { min-width: 320px; background: var(--color-bg); scroll-behavior: smooth; }
-body { margin: 0; min-width: 320px; min-height: 100vh; background: var(--color-bg); color: var(--color-ink); font: 14px/1.6 var(--font-ui); -webkit-font-smoothing: antialiased; }
-button, input, select, textarea { font: inherit; }
-button, a, summary { -webkit-tap-highlight-color: transparent; }
-button { color: inherit; }
-a { color: inherit; text-decoration: none; }
-h1, h2, h3, p, dl, dd { margin: 0; }
-svg { width: 18px; height: 18px; fill: none; stroke: currentColor; stroke-width: 1.8; stroke-linecap: round; stroke-linejoin: round; }
-strong, .amount, .number, dd { font-variant-numeric: tabular-nums; }
-::selection { background: rgba(55, 235, 137, 0.26); color: #fff; }
-::-webkit-scrollbar { width: 9px; height: 9px; }
-::-webkit-scrollbar-track { background: transparent; }
-::-webkit-scrollbar-thumb { border: 2px solid transparent; border-radius: 10px; background: rgba(255, 255, 255, 0.15); background-clip: padding-box; }
-
-.sr-only { position: absolute !important; width: 1px; height: 1px; padding: 0; margin: -1px; overflow: hidden; clip: rect(0, 0, 0, 0); white-space: nowrap; border: 0; }
-.skip-link { position: fixed; top: 8px; left: 50%; z-index: 500; padding: 8px 12px; border-radius: var(--radius-sm); background: var(--color-primary); color: var(--color-primary-dark); transform: translate(-50%, -150%); }
-.skip-link:focus { transform: translate(-50%, 0); }
-:focus-visible { outline: 2px solid var(--color-primary-strong); outline-offset: 3px; }
-[hidden] { display: none !important; }
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-/* Application frame */
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-.sidebar { position: fixed; inset: 18px auto 18px 18px; z-index: 120; width: 248px; display: flex; flex-direction: column; padding: 16px 12px; border: 1px solid var(--color-line); border-radius: var(--radius-xl); background: rgba(12, 12, 12, 0.9); box-shadow: var(--shadow-panel); backdrop-filter: blur(26px) saturate(125%); }
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-.icon-button { position: relative; width: 40px; height: 40px; border-radius: 13px; }
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-.menu-button { display: none; }
-main { width: min(1560px, 100%); margin: 0 auto; padding: 12px 32px 58px; }
-.app-view { display: none; }
-.app-view.is-active { display: block; }
-.page-heading { min-height: 56px; display: flex; align-items: flex-start; justify-content: space-between; gap: 20px; margin-bottom: 18px; }
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-/* Commands and fields */
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-.button:hover { transform: translateY(-1px); }
-.button:active { transform: translateY(0) scale(0.985); }
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-.button.wide { width: 100%; }
-.button:disabled { opacity: 0.42; cursor: not-allowed; transform: none; }
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-.text-button:hover { color: var(--color-primary-strong); }
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-.check-field input { accent-color: var(--color-primary); }
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-
-/* Glass surfaces */
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-.panel { min-width: 0; overflow: hidden; }
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-.status.warning { border-color: rgba(255, 188, 82, 0.18); background: var(--color-warning-wash); color: var(--color-warning); }
-.status.danger { border-color: rgba(255, 98, 109, 0.18); background: var(--color-danger-wash); color: var(--color-danger); }
-.status.neutral { border-color: var(--color-line); background: rgba(255, 255, 255, 0.045); color: var(--color-ink-soft); }
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-.task-level.warning { background: var(--color-warning-wash); color: var(--color-warning); }
-.task-level.neutral { background: rgba(255, 255, 255, 0.055); color: var(--color-ink-soft); }
-
-/* Dashboard */
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-.metric-card { position: relative; min-height: 164px; display: grid; grid-template-columns: minmax(0, 1fr) 48px; align-content: space-between; gap: 14px; padding: 24px 22px; overflow: hidden; border: 1px solid var(--color-line); border-radius: var(--radius-lg); background: linear-gradient(160deg, rgba(28, 28, 28, 0.86) 0%, rgba(14, 14, 14, 0.88) 50%, rgba(8, 8, 8, 0.9) 100%); box-shadow: var(--shadow-low); backdrop-filter: blur(24px) saturate(125%); transform: perspective(900px) rotateX(0.6deg) rotateY(-0.8deg); transform-origin: center bottom; transition: transform var(--duration-standard) var(--ease-out), border-color var(--duration-standard), box-shadow var(--duration-standard); }
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-.metric-card::after { content: ""; position: absolute; inset: auto 15% -1px 15%; height: 1px; background: currentColor; opacity: 0.35; box-shadow: 0 -8px 24px currentColor; transition: opacity var(--duration-standard), box-shadow var(--duration-standard); }
-.metric-card:hover::after { opacity: 0.7; box-shadow: 0 -10px 34px currentColor; }
-.metric-card:hover { transform: perspective(900px) rotateX(3.5deg) rotateY(-4.5deg) translateY(-10px); border-color: rgba(255, 255, 255, 0.32); box-shadow: 0 36px 80px rgba(0, 0, 0, 0.5), 0 0 0 1px rgba(255, 255, 255, 0.06), inset 0 1px rgba(255, 255, 255, 0.14); }
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-.metric-value { display: block; margin-top: 7px; font: 700 34px/1.05 var(--font-data); letter-spacing: 0; }
-.metric-value small { margin-left: 5px; color: var(--color-ink-muted); font: 11px var(--font-ui); }
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-.metric-foot { grid-column: 1 / -1; color: var(--color-ink-muted); font-size: 11px; }
-.metric-foot strong { color: var(--color-positive); }
-.metric-card.warning { color: var(--color-warning); }
-.metric-card.danger { color: var(--color-danger); }
-.metric-card.success { color: var(--color-positive); }
-.metric-card .metric-copy { color: var(--color-ink); }
-.metric-card .metric-icon { color: var(--color-ink-soft); }
-.metric-card .metric-foot { color: var(--color-ink-muted); }
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-.metric-card.warning .metric-icon, .metric-card.warning .metric-foot strong { color: var(--color-warning); }
-.metric-card.warning .metric-icon::after { opacity: 0.28; }
-.metric-card.danger .metric-icon, .metric-card.danger .metric-foot strong { color: var(--color-danger); }
-.metric-card.danger .metric-icon::after { opacity: 0.32; }
-.metric-card.success .metric-icon { color: var(--color-positive); }
-.metric-card.success .metric-icon::after { opacity: 0.22; border-color: var(--color-positive); }
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-.period-ribbon > div { min-height: 72px; display: flex; flex-direction: column; justify-content: center; padding: 13px 17px; border-left: 1px solid var(--color-line); }
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-.period-ribbon span, .period-ribbon small { color: var(--color-ink-muted); }
-.period-ribbon strong { margin-top: 3px; }
-.period-ribbon > .period-warning { display: grid; grid-template-columns: 24px minmax(0, 1fr) auto; align-items: center; gap: 10px; }
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-.period-warning > span strong { color: var(--color-ink); }
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-.task-list button:hover { background: rgba(255, 255, 255, 0.035); }
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-.task-list button > svg { color: var(--color-ink-muted); }
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-.quick-pair-form .button { grid-column: 1 / -1; }
-.quick-result { margin: 0 16px 16px; padding: 14px; border: 1px solid rgba(55, 235, 137, 0.16); border-radius: var(--radius-md); background: var(--color-primary-wash); }
-.quick-result span, .quick-result p { color: var(--color-ink-muted); }
-.quick-result strong { display: block; margin: 4px 0; color: var(--color-primary-strong); font: 700 22px var(--font-data); }
-.quick-result small { margin-left: 4px; font: 10px var(--font-ui); }
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-/* Key-company / account-coverage flat list (replaces the floating 3D card stack) */
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-.company-row { position: relative; display: grid; grid-template-columns: 34px minmax(0, 1fr) auto auto; align-items: center; gap: 12px; min-height: 62px; padding: 11px 13px; border: 1px solid var(--color-line); border-radius: var(--radius-md); background: linear-gradient(160deg, rgba(22, 22, 22, 0.7) 0%, rgba(12, 12, 12, 0.75) 100%); cursor: pointer; transition: background var(--duration-fast), border-color var(--duration-fast), transform var(--duration-standard) var(--ease-out), box-shadow var(--duration-standard); }
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-.company-row:focus-visible { outline: 2px solid var(--color-primary-strong); outline-offset: 2px; }
-.company-row-mark { width: 34px; height: 34px; display: grid; place-items: center; flex: 0 0 auto; border-radius: 10px; background: var(--color-primary-wash); color: var(--color-primary); font-weight: 800; font-size: 13px; }
-.company-row.is-warning .company-row-mark { background: var(--color-warning-wash); color: var(--color-warning); }
-.company-row.is-danger .company-row-mark { background: var(--color-danger-wash); color: var(--color-danger); }
-.company-row-body { display: flex; flex-direction: column; min-width: 0; }
-.company-row-body strong { font-size: 14px; }
-.company-row-body small { color: var(--color-ink-muted); font-size: 11px; }
-.company-row-figure { display: flex; flex-direction: column; align-items: flex-end; text-align: right; min-width: 92px; }
-.company-row-figure strong { font: 600 14px var(--font-data); color: var(--color-ink); }
-.company-row-figure small { color: var(--color-ink-muted); font-size: 11px; }
-.company-row .status { flex: 0 0 auto; }
-
-/* Timeline-strip: horizontal calculation window ribbon */
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-.timeline-strip::before { content: ""; position: absolute; }
-.timeline-legend { display: flex; flex-direction: column; justify-content: center; gap: 6px; }
-.timeline-legend strong { font-size: 13px; }
-.timeline-legend span { color: var(--color-ink-muted); font-size: 11px; }
-.timeline-body { position: relative; min-height: 88px; padding-top: 6px; }
-.timeline-axis { position: relative; height: 14px; display: grid; grid-template-columns: repeat(12, minmax(0, 1fr)); border-bottom: 1px solid var(--color-line); }
-.timeline-axis span { font: 600 10px var(--font-data); color: var(--color-ink-muted); align-self: end; padding-bottom: 4px; text-align: left; }
-.timeline-axis span + span { border-left: 1px solid var(--color-line); padding-left: 4px; }
-.timeline-rows { display: grid; gap: 8px; margin-top: 12px; }
-.timeline-row { position: relative; display: grid; grid-template-columns: 96px minmax(0, 1fr); align-items: center; gap: 10px; font-size: 11px; }
-.timeline-row > span { color: var(--color-ink-soft); }
-.timeline-track { position: relative; height: 14px; border-radius: 7px; background: rgba(255, 255, 255, 0.04); overflow: hidden; }
-.timeline-track i { position: absolute; top: 0; bottom: 0; border-radius: inherit; }
-.timeline-track i.coverage { background: linear-gradient(90deg, rgba(55, 235, 137, 0.35), rgba(55, 235, 137, 0.55)); box-shadow: inset 0 0 0 1px rgba(112, 255, 174, 0.32); }
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-.timeline-track i.danger { background: linear-gradient(90deg, rgba(255, 98, 109, 0.32), rgba(255, 98, 109, 0.52)); box-shadow: inset 0 0 0 1px rgba(255, 98, 109, 0.32); }
-.timeline-today { position: absolute; top: -2px; bottom: -2px; width: 2px; background: var(--color-primary-strong); box-shadow: 0 0 12px rgba(112, 255, 174, 0.6); border-radius: 1px; }
-.timeline-today::after { content: ""; position: absolute; top: -6px; left: 50%; transform: translateX(-50%); width: 10px; height: 10px; border-radius: 50%; background: var(--color-primary-strong); box-shadow: 0 0 0 4px rgba(112, 255, 174, 0.18); }
-.timeline-strip-panel { position: relative; }
-
-/* Ledger and queries */
-.inline-search { width: min(240px, 38vw); height: 36px; display: flex; align-items: center; gap: 8px; padding: 0 11px; border: 1px solid var(--color-line); border-radius: 11px; background: rgba(0, 0, 0, 0.18); color: var(--color-ink-muted); }
-.inline-search input { width: 100%; border: 0; outline: 0; background: transparent; color: var(--color-ink); }
-.ledger-head, .company-ledger summary { display: grid; grid-template-columns: minmax(210px, 1.4fr) repeat(2, minmax(100px, 0.75fr)) minmax(150px, 0.9fr) 86px 24px; align-items: center; gap: 10px; }
-.ledger-head { min-height: 42px; padding: 0 16px; border-bottom: 1px solid var(--color-line); color: var(--color-ink-muted); font-size: 10px; }
-.company-ledger { border-top: 1px solid var(--color-line); }
-.company-ledger:first-child { border-top: 0; }
-.company-ledger summary { min-height: 72px; padding: 10px 16px; list-style: none; cursor: pointer; transition: background var(--duration-fast); }
-.company-ledger summary::-webkit-details-marker { display: none; }
-.company-ledger summary:hover { background: rgba(255, 255, 255, 0.035); }
-.company-ledger summary > svg { transition: transform var(--duration-standard) var(--ease-out); }
-.company-ledger[open] summary > svg { transform: rotate(180deg); }
-.company-name { display: grid; grid-template-columns: 38px minmax(0, 1fr); align-items: center; column-gap: 10px; }
-.company-name i { width: 36px; height: 36px; grid-row: 1 / 3; display: grid; place-items: center; border-radius: 12px; background: var(--color-primary-wash); color: var(--color-primary); font-style: normal; font-weight: 800; }
-.company-name small { color: var(--color-ink-muted); }
-.amount { font: 600 13px var(--font-data); }
-.amount.debit { color: var(--color-positive); }
-.amount.credit { color: var(--color-warning); }
-.ledger-breakdown { display: grid; grid-template-columns: 1fr 1fr; border-top: 1px solid var(--color-line); background: rgba(0, 0, 0, 0.13); }
-.ledger-breakdown section { padding: 14px 16px; }
-.ledger-breakdown section + section { border-left: 1px solid var(--color-line); }
-.ledger-breakdown header { display: flex; justify-content: space-between; margin-bottom: 8px; color: var(--color-ink-soft); }
-.subject-row { width: 100%; min-height: 48px; display: grid; grid-template-columns: minmax(0, 1fr) auto 18px; align-items: center; gap: 10px; padding: 8px 10px; border: 0; border-top: 1px solid var(--color-line); background: transparent; text-align: left; cursor: pointer; }
-.subject-row:hover { background: rgba(255, 255, 255, 0.035); }
-.subject-row span { display: flex; flex-direction: column; }
-.subject-row small { color: var(--color-ink-muted); }
-.query-band, .filter-grid { padding: 17px; margin-bottom: 18px; }
-.pair-query-form { display: grid; grid-template-columns: minmax(150px, 1fr) 38px minmax(150px, 1fr) minmax(150px, 0.8fr) auto; align-items: end; gap: 11px; }
-.pair-report { overflow: hidden; }
-.pair-report-heading { min-height: 84px; display: flex; align-items: center; justify-content: space-between; gap: 18px; padding: 16px 18px; border-bottom: 1px solid var(--color-line); }
-.pair-report-heading p { color: var(--color-ink-muted); }
-.pair-result { text-align: right; }
-.pair-result strong { display: block; color: var(--color-primary); font: 700 22px var(--font-data); }
-.pair-balance-line { display: grid; grid-template-columns: repeat(5, 1fr); border-bottom: 1px solid var(--color-line); }
-.pair-balance-line div { min-height: 76px; display: flex; flex-direction: column; justify-content: center; padding: 12px 16px; border-left: 1px solid var(--color-line); }
-.pair-balance-line div:first-child { border-left: 0; }
-.pair-balance-line span, .pair-balance-line small { color: var(--color-ink-muted); }
-.pair-balance-line strong { margin-top: 3px; font: 600 15px var(--font-data); }
-.pair-final strong { color: var(--color-primary); font-size: 19px; }
-.subject-strip { display: grid; grid-template-columns: repeat(5, 1fr); border-bottom: 1px solid var(--color-line); }
-.subject-strip button { min-height: 62px; display: flex; flex-direction: column; justify-content: center; padding: 9px 14px; border: 0; border-left: 1px solid var(--color-line); background: rgba(255, 255, 255, 0.018); text-align: left; cursor: pointer; }
-.subject-strip button:first-child { border-left: 0; }
-.subject-strip button.is-active { background: var(--color-primary-wash); color: var(--color-primary); box-shadow: inset 0 -2px var(--color-primary); }
-.subject-strip span { color: var(--color-ink-muted); font-size: 10px; }
-
-/* Filters and tables */
-.filter-bar { display: flex; align-items: center; justify-content: space-between; gap: 14px; padding: 12px; margin-bottom: 18px; }
-.segmented { display: flex; gap: 4px; padding: 4px; overflow-x: auto; border: 1px solid var(--color-line); border-radius: 13px; background: rgba(0, 0, 0, 0.18); }
-.segmented button { min-height: 32px; padding: 0 11px; border: 0; border-radius: 9px; background: transparent; color: var(--color-ink-muted); white-space: nowrap; cursor: pointer; }
-.segmented button.is-active { background: rgba(255, 255, 255, 0.09); color: var(--color-ink); }
-.flow-filters { display: grid; grid-template-columns: repeat(5, minmax(130px, 1fr)) minmax(200px, 1.4fr) auto; align-items: end; gap: 11px; }
-.flow-filters .grow { min-width: 0; }
-.table-summary { min-height: 51px; display: flex; align-items: center; justify-content: space-between; gap: 12px; padding: 0 16px; border-bottom: 1px solid var(--color-line); color: var(--color-ink-muted); font-size: 11px; }
-.table-scroll { max-width: 100%; overflow: auto; }
-.data-table { width: 100%; min-width: 860px; border-collapse: collapse; }
-.data-table th { height: 42px; padding: 8px 13px; border-bottom: 1px solid var(--color-line); background: rgba(255, 255, 255, 0.025); color: var(--color-ink-muted); font-size: 10px; font-weight: 500; text-align: left; white-space: nowrap; }
-.data-table td { height: 55px; padding: 9px 13px; border-bottom: 1px solid rgba(255, 255, 255, 0.055); color: var(--color-ink-soft); vertical-align: middle; }
-.data-table tbody tr { transition: background var(--duration-fast); }
-.data-table tbody tr:hover { background: rgba(55, 235, 137, 0.035); }
-.data-table tbody tr:last-child td { border-bottom: 0; }
-.data-table td strong, .data-table td small { display: block; }
-.data-table td strong { color: var(--color-ink); }
-.data-table td small { color: var(--color-ink-muted); }
-.data-table .number { color: var(--color-ink); text-align: right; font-family: var(--font-data); font-variant-numeric: tabular-nums; }
-
-/* Settings, reminders and company work */
-.settings-layout { display: grid; grid-template-columns: 340px minmax(0, 1fr); gap: 18px; }
-.form-body { display: grid; gap: 15px; padding: 17px; }
-.panel form footer, form.panel footer { display: flex; justify-content: flex-end; gap: 9px; padding: 13px 17px; border-top: 1px solid var(--color-line); }
-.closing-panel { grid-column: 1 / -1; }
-.closing-checks { display: grid; grid-template-columns: repeat(4, 1fr); }
-.closing-checks article { min-height: 75px; display: flex; align-items: center; gap: 10px; padding: 13px 16px; border-left: 1px solid var(--color-line); }
-.closing-checks article:first-child { border-left: 0; }
-.closing-checks svg { color: var(--color-positive); }
-.closing-checks .is-blocked svg { color: var(--color-danger); }
-.closing-checks span { display: flex; flex-direction: column; }
-.closing-checks small { color: var(--color-ink-muted); }
-.closing-footer { min-height: 62px; display: flex; align-items: center; justify-content: flex-end; gap: 10px; padding: 10px 16px; border-top: 1px solid var(--color-line); }
-.closing-footer > span { margin-right: auto; color: var(--color-ink-muted); }
-.reminder-layout { display: grid; grid-template-columns: 360px minmax(0, 1fr); gap: 18px; }
-.notification-list article { min-height: 76px; display: grid; grid-template-columns: 38px minmax(0, 1fr) auto; align-items: center; gap: 12px; padding: 12px 16px; border-top: 1px solid var(--color-line); }
-.notification-list article:first-child { border-top: 0; }
-.notification-list article.is-unread { background: rgba(102, 168, 255, 0.045); }
-.notification-list article > span:nth-child(2) { display: flex; flex-direction: column; }
-.notification-list small, .notification-list p { color: var(--color-ink-muted); }
-.notification-list p { margin-top: 4px; }
-.notification-icon { width: 35px; height: 35px; display: grid; place-items: center; border-radius: 12px; background: rgba(255, 255, 255, 0.055); color: var(--color-ink-soft); }
-.notification-icon.danger { background: var(--color-danger-wash); color: var(--color-danger); }
-.notification-icon.warning { background: var(--color-warning-wash); color: var(--color-warning); }
-.notification-icon.success { background: var(--color-positive-wash); color: var(--color-positive); }
-.company-alert { min-height: 78px; display: grid; grid-template-columns: 32px minmax(0, 1fr) auto; align-items: center; gap: 14px; margin-bottom: 18px; padding: 14px 16px; border: 1px solid rgba(255, 98, 109, 0.22); border-radius: var(--radius-lg); background: var(--color-danger-wash); box-shadow: var(--shadow-low); }
-.company-alert > svg { color: var(--color-danger); }
-.company-alert p { color: #c18e92; }
-.company-dashboard-grid { display: grid; grid-template-columns: minmax(0, 1.35fr) minmax(300px, 0.65fr); gap: 18px; }
-.cashier-tasks article { min-height: 92px; display: grid; grid-template-columns: 32px minmax(0, 1fr) auto; align-items: center; gap: 12px; padding: 13px 16px; border-top: 1px solid var(--color-line); }
-.cashier-tasks article:first-child { border-top: 0; }
-.cashier-tasks p, .cashier-tasks small { color: var(--color-ink-muted); }
-.coverage-list article { min-height: 62px; display: flex; align-items: center; justify-content: space-between; gap: 12px; padding: 10px 16px; border-top: 1px solid var(--color-line); }
-.coverage-list article:first-child { border-top: 0; }
-.coverage-list article > span { display: flex; flex-direction: column; }
-.coverage-list small { color: var(--color-ink-muted); }
-.work-progress { display: grid; grid-template-columns: minmax(130px, 1fr) 40px minmax(130px, 1fr) 40px minmax(130px, 1fr) 40px minmax(130px, 1fr); align-items: center; margin-top: 18px; padding: 18px; }
-.work-progress div { display: flex; align-items: center; gap: 10px; }
-.work-progress div > span { width: 31px; height: 31px; display: grid; place-items: center; border-radius: 11px; background: var(--color-positive); color: var(--color-primary-dark); font-weight: 800; }
-.work-progress p { display: flex; flex-direction: column; }
-.work-progress small { color: var(--color-ink-muted); }
-.work-progress i { height: 1px; background: var(--color-line-strong); }
-.work-progress .pending > span { background: rgba(255, 255, 255, 0.065); color: var(--color-ink-muted); }
-.reconcile-summary { display: grid; grid-template-columns: repeat(3, 1fr); margin-bottom: 18px; overflow: hidden; }
-.reconcile-summary div { min-height: 86px; display: flex; flex-direction: column; justify-content: center; padding: 14px 18px; border-left: 1px solid var(--color-line); }
-.reconcile-summary div:first-child { border-left: 0; }
-.reconcile-summary span, .reconcile-summary small { color: var(--color-ink-muted); }
-.reconcile-summary strong { font: 600 19px var(--font-data); }
-.review-list > article { padding: 16px; border-top: 1px solid var(--color-line); }
-.review-list > article:first-child { border-top: 0; }
-.review-main { display: grid; grid-template-columns: 38px 1fr; gap: 10px; }
-.review-main p { color: var(--color-ink-muted); }
-.candidate { display: flex; align-items: end; justify-content: space-between; gap: 16px; margin: 13px 0 0 48px; padding: 12px; border: 1px solid var(--color-line); border-radius: var(--radius-md); background: rgba(0, 0, 0, 0.15); }
-.candidate-options { display: grid; gap: 8px; margin: 13px 0 0 48px; padding: 12px; border: 1px solid var(--color-line); border-radius: var(--radius-md); }
-.candidate-options legend { padding: 0 5px; color: var(--color-ink-muted); }
-.candidate-options label { display: flex; align-items: center; gap: 9px; padding: 9px; border-radius: 11px; background: rgba(255, 255, 255, 0.035); }
-.candidate-options input { accent-color: var(--color-primary); }
-.candidate-options label span { display: flex; flex-direction: column; }
-.candidate-options small { color: var(--color-ink-muted); }
-.review-actions { display: flex; justify-content: flex-end; gap: 9px; margin-top: 10px; }
-.review-history { padding: 14px 16px; border-top: 1px solid var(--color-line); background: var(--color-positive-wash); }
-.evidence-block { padding: 12px; border: 1px solid var(--color-line); border-radius: var(--radius-md); background: rgba(0, 0, 0, 0.16); }
-.evidence-block strong, .evidence-block small { display: block; }
-.evidence-block small { color: var(--color-ink-muted); }
-.account-directory { display: grid; grid-template-columns: repeat(3, minmax(240px, 1fr)); gap: 16px; }
-.account-directory article { overflow: hidden; border: 1px solid var(--color-line); border-radius: var(--radius-lg); background: var(--color-surface); box-shadow: var(--shadow-low); }
-.account-directory header { display: grid; grid-template-columns: 38px minmax(0, 1fr) auto; align-items: center; gap: 10px; padding: 15px; border-bottom: 1px solid var(--color-line); }
-.account-directory header div { display: flex; flex-direction: column; }
-.account-directory header small { color: var(--color-ink-muted); }
-.bank-mark { width: 36px; height: 36px; display: grid; place-items: center; border-radius: 12px; background: var(--color-primary-wash); color: var(--color-primary); font-weight: 800; }
-.account-directory dl { display: grid; grid-template-columns: repeat(3, 1fr); }
-.account-directory dl div { padding: 12px; border-left: 1px solid var(--color-line); }
-.account-directory dl div:first-child { border-left: 0; }
-.account-directory dt { color: var(--color-ink-muted); font-size: 10px; }
-.account-directory dd { margin-top: 3px; font-size: 11px; }
-.manual-layout { display: grid; grid-template-columns: minmax(340px, 390px) minmax(0, 1fr); align-items: start; gap: 18px; }
-.manual-records-table { min-width: 900px; }
-
-/* Dialogs and feedback */
-.dialog { width: min(580px, calc(100% - 28px)); padding: 0; overflow: hidden; border: 1px solid var(--color-line-strong); border-radius: var(--radius-lg); background: rgba(17, 17, 17, 0.96); color: var(--color-ink); box-shadow: var(--shadow-panel); backdrop-filter: blur(28px); }
-.dialog::backdrop { background: rgba(0, 0, 0, 0.74); backdrop-filter: blur(6px); }
-.dialog > form > header { min-height: 72px; display: flex; align-items: center; justify-content: space-between; gap: 16px; padding: 14px 18px; border-bottom: 1px solid var(--color-line); }
-.dialog header p { color: var(--color-ink-muted); }
-.dialog-body { display: grid; gap: 15px; padding: 18px; }
-.dialog > form > footer { display: flex; justify-content: flex-end; gap: 9px; padding: 13px 18px; border-top: 1px solid var(--color-line); }
-.form-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 12px; }
-.form-callout { display: flex; align-items: center; gap: 9px; padding: 10px; border: 1px solid rgba(102, 168, 255, 0.22); border-radius: 12px; background: var(--color-info-wash); color: #9ac6ff; }
-.dropzone { min-height: 168px; display: flex; flex-direction: column; align-items: center; justify-content: center; gap: 6px; border: 1px dashed rgba(255, 255, 255, 0.24); border-radius: var(--radius-md); background: rgba(0, 0, 0, 0.15); color: var(--color-ink-soft); text-align: center; transition: border-color var(--duration-fast), background var(--duration-fast); }
-.dropzone:hover, .dropzone.is-dragging { border-color: var(--color-primary); background: var(--color-primary-wash); }
-.dropzone input { position: absolute; width: 1px; height: 1px; opacity: 0; }
-.dropzone > svg { width: 30px; height: 30px; color: var(--color-primary); }
-.file-preview { display: grid; grid-template-columns: 40px minmax(0, 1fr) 40px; align-items: center; gap: 10px; padding: 10px; border: 1px solid var(--color-line); border-radius: var(--radius-md); }
-.file-preview > span:nth-child(2) { display: flex; flex-direction: column; min-width: 0; }
-.file-preview strong { overflow: hidden; text-overflow: ellipsis; white-space: nowrap; }
-.file-preview small { color: var(--color-ink-muted); }
-.file-type { width: 38px; height: 38px; display: grid; place-items: center; border-radius: 12px; background: var(--color-primary-wash); color: var(--color-primary); }
-.parse-result { display: grid; grid-template-columns: 38px 1fr; align-items: center; gap: 10px; padding: 11px; border: 1px solid rgba(55, 235, 137, 0.22); border-radius: var(--radius-md); background: var(--color-positive-wash); }
-.parse-result p { color: #9bd7b6; }
-.parse-result.is-exception { border-color: rgba(255, 188, 82, 0.25); background: var(--color-warning-wash); }
-.parse-result.is-exception p { color: #e7bd78; }
-.sheet-review { margin-top: 12px; padding-top: 12px; border-top: 1px solid var(--color-line); }
-.sheet-review h3 { font-size: 14px; }
-.sheet-review-hint { margin-top: 4px; color: var(--color-ink-muted); font-size: 12px; line-height: 1.5; }
-.sheet-list { display: grid; gap: 8px; margin-top: 10px; max-height: 220px; overflow-y: auto; }
-.sheet-item { display: grid; grid-template-columns: minmax(0, 1fr) auto; gap: 8px; padding: 10px; border: 1px solid var(--color-line); border-radius: var(--radius-md); background: var(--color-surface-muted); }
-.sheet-item.is-pending { border-color: rgba(255, 188, 82, 0.45); }
-.sheet-item-head { display: flex; align-items: center; gap: 8px; flex-wrap: wrap; }
-.sheet-item-head strong { font-size: 13px; }
-.sheet-item-head small { color: var(--color-ink-muted); }
-.sheet-item-meta { margin-top: 5px; color: var(--color-ink-muted); font-size: 12px; line-height: 1.5; }
-.sheet-item-actions { display: flex; align-items: center; gap: 6px; }
-.sheet-item-actions .text-button { font-size: 12px; padding: 4px 8px; }
-.sheet-item-reason { margin-top: 6px; padding: 6px 8px; border: 1px solid var(--color-line); border-radius: var(--radius-sm); color: var(--color-ink-muted); font-size: 12px; }
-.toast-region { position: fixed; right: 20px; bottom: 20px; z-index: 200; display: grid; gap: 8px; }
-.toast { min-width: 280px; max-width: 390px; padding: 13px 15px; border: 1px solid var(--color-line-strong); border-radius: var(--radius-md); background: rgba(20, 20, 20, 0.96); color: var(--color-ink); box-shadow: var(--shadow-panel); backdrop-filter: blur(20px); }
-.toast strong, .toast small { display: block; }
-.toast small { color: var(--color-ink-muted); }
-
-/* Login */
-.entry-page { overflow-x: hidden; }
-.entry-shell { min-height: 100vh; display: grid; grid-template-columns: minmax(0, 1.15fr) minmax(430px, 0.85fr); }
-.entry-context { position: relative; min-height: 100vh; display: flex; flex-direction: column; justify-content: space-between; padding: clamp(32px, 5vw, 76px); border-right: 1px solid var(--color-line); background: #080808; }
-.entry-context::after { content: ""; position: absolute; inset: 12% 8% 12% auto; width: 1px; background: rgba(55, 235, 137, 0.32); box-shadow: 0 0 38px rgba(55, 235, 137, 0.45); }
-.entry-brand { display: flex; align-items: center; gap: 12px; }
-.entry-brand > span:last-child { display: flex; flex-direction: column; }
-.entry-brand small { color: var(--color-ink-muted); }
-.entry-statement { max-width: 680px; margin: 80px 0; }
-.entry-statement h1 { max-width: 640px; font-size: clamp(38px, 5vw, 70px); line-height: 1.12; letter-spacing: 0; }
-.entry-statement p { margin-top: 20px; color: var(--color-ink-muted); }
-.entry-facts { display: grid; grid-template-columns: repeat(3, 1fr); gap: 12px; max-width: 670px; }
-.entry-facts div { padding: 15px; border: 1px solid var(--color-line); border-radius: var(--radius-md); background: var(--color-surface-muted); }
-.entry-facts dt { color: var(--color-ink-muted); }
-.entry-facts dd { margin-top: 4px; color: var(--color-primary); }
-.entry-form-wrap { min-height: 100vh; display: grid; place-items: center; padding: 40px; background: var(--color-bg); }
-.entry-form { width: min(420px, 100%); display: grid; gap: 18px; padding: 28px; border: 1px solid var(--color-line); border-radius: var(--radius-xl); background: var(--color-surface); box-shadow: var(--shadow-panel); backdrop-filter: blur(24px); }
-.entry-form header h2 { font-size: 25px; }
-.entry-form header p, .entry-note { color: var(--color-ink-muted); }
-.role-switch { display: grid; grid-template-columns: 1fr 1fr; gap: 9px; }
-.role-switch label { cursor: pointer; }
-.role-switch input { position: absolute; opacity: 0; }
-.role-switch span { min-height: 83px; display: grid; grid-template-columns: 30px 1fr; align-content: center; gap: 1px 9px; padding: 12px; border: 1px solid var(--color-line); border-radius: var(--radius-md); background: rgba(0, 0, 0, 0.14); transition: border-color var(--duration-fast), background var(--duration-fast), transform var(--duration-fast); }
-.role-switch svg { grid-row: 1 / 3; align-self: center; color: var(--color-ink-muted); }
-.role-switch small { color: var(--color-ink-muted); }
-.role-switch input:checked + span { border-color: rgba(55, 235, 137, 0.4); background: var(--color-primary-wash); transform: translateY(-1px); }
-.role-switch input:checked + span svg { color: var(--color-primary); }
-.entry-note { font-size: 10px; }
-
-@media (max-width: 1180px) {
-  .app-shell { grid-template-columns: 88px minmax(0, 1fr); }
-  .sidebar { width: 70px; padding-inline: 9px; }
-  .workspace { grid-column: 2; }
-  .brand { justify-content: center; padding-inline: 0; }
-  .brand-copy, .nav-item span, .nav-item b, .user-block > span:last-child, .company-context div { display: none; }
-  .nav-item { justify-content: center; padding: 0; }
-  .user-block, .company-context { justify-content: center; padding-inline: 0; }
-  .metric-grid { grid-template-columns: repeat(2, 1fr); }
-  .period-ribbon { grid-template-columns: repeat(3, 1fr); }
-  .period-ribbon > .period-warning { grid-column: 1 / -1; border-top: 1px solid var(--color-line); border-left: 0; }
-  .admin-dashboard-grid, .company-dashboard-grid { grid-template-columns: 1fr; }
-  .flow-filters { grid-template-columns: repeat(3, 1fr); }
-  .flow-filters .button { min-height: 40px; }
-  .manual-layout { grid-template-columns: 1fr; }
-  .account-directory { grid-template-columns: repeat(2, 1fr); }
-}
-
-@media (max-width: 900px) {
-  main { padding-inline: 20px; }
-  .search-box { display: none; }
-  .settings-layout, .reminder-layout { grid-template-columns: 1fr; }
-  .pair-query-form { grid-template-columns: 1fr 40px 1fr; }
-  .pair-query-form .field:nth-of-type(3) { grid-column: 1 / 3; }
-  .pair-query-form .button { grid-column: 3; }
-  .ledger-head { display: none; }
-  .company-ledger summary { grid-template-columns: minmax(180px, 1.4fr) repeat(2, minmax(100px, 0.7fr)) 28px; }
-  .company-ledger summary > span:nth-child(4), .company-ledger summary > span:nth-child(5) { display: none; }
-  .ledger-breakdown { grid-template-columns: 1fr; }
-  .ledger-breakdown section + section { border-top: 1px solid var(--color-line); border-left: 0; }
-  .pair-balance-line { grid-template-columns: repeat(3, 1fr); }
-  .pair-balance-line .pair-final { grid-column: 1 / -1; border-top: 1px solid var(--color-line); border-left: 0; }
-  .subject-strip { grid-template-columns: repeat(3, 1fr); }
-  .work-progress { grid-template-columns: 1fr 24px 1fr; row-gap: 16px; }
-  .work-progress i:nth-of-type(2) { display: none; }
-  .entry-shell { grid-template-columns: 1fr; }
-  .entry-context { min-height: 58vh; border-right: 0; border-bottom: 1px solid var(--color-line); }
-  .entry-form-wrap { min-height: auto; }
-}
-
-@media (max-width: 720px) {
-  .app-shell { display: block; }
-  .sidebar { inset: 10px auto 10px 10px; width: 242px; transform: translateX(calc(-100% - 20px)); transition: transform var(--duration-standard) var(--ease-out); }
-  .sidebar.is-open { transform: none; }
-  .sidebar.is-open .brand-copy, .sidebar.is-open .nav-item span, .sidebar.is-open .nav-item b, .sidebar.is-open .user-block > span:last-child, .sidebar.is-open .company-context div { display: flex; }
-  .sidebar.is-open .nav-item { justify-content: flex-start; padding: 0 12px; }
-  .sidebar.is-open .company-context { justify-content: flex-start; padding-inline: 10px; }
-  .workspace { display: block; }
-  .topbar { height: 64px; padding: 0 13px; gap: 9px; }
-  .menu-button { display: inline-grid; }
-  .workspace-name { min-width: 0; }
-  .workspace-name span { display: none; }
-  .demo-badge { padding: 2px 6px; }
-  .period-button { display: none; }
-  .topbar-actions .button { width: 40px; padding: 0; font-size: 0; }
-  main { padding: 12px 13px 42px; }
-  .page-heading { min-height: auto; flex-direction: column; margin-bottom: 18px; }
-  .page-heading h1 { font-size: 27px; }
-  .page-heading > .button { align-self: stretch; }
-  .metric-grid { grid-template-columns: 1fr 1fr; gap: 10px; }
-  .metric-card { min-height: 128px; grid-template-columns: minmax(0, 1fr) 38px; padding: 15px; }
-  .metric-icon { width: 38px; height: 38px; border-radius: 12px; }
-  .metric-value { font-size: 25px; }
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-  .period-ribbon > div { min-height: 64px; }
-  .period-ribbon > div:nth-child(3) { border-top: 1px solid var(--color-line); border-left: 0; }
-  .period-warning { grid-column: 1 / -1; }
-  .panel-heading { min-height: 60px; padding: 11px 13px; }
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-  .task-list button { grid-template-columns: 30px minmax(0, 1fr) 18px; padding-inline: 12px; }
-  .task-list button > b { display: none; }
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-  .quick-result { margin-inline: 12px; }
-  .company-ledger summary { grid-template-columns: minmax(145px, 1fr) 100px 24px; padding-inline: 12px; }
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-  .filter-bar { align-items: stretch; flex-direction: column; }
-  .segmented { width: 100%; }
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-  .flow-filters .grow, .flow-filters .button { grid-column: 1 / -1; }
-  .pair-query-form { grid-template-columns: 1fr 38px 1fr; }
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-  .pair-balance-line .pair-final { grid-column: auto; border-left: 1px solid var(--color-line); }
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-  .company-alert .button { grid-column: 1 / -1; }
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-  .reconcile-summary div { min-height: 70px; border-top: 1px solid var(--color-line); border-left: 0; }
-  .reconcile-summary div:first-child { border-top: 0; }
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-  .account-directory dl { grid-template-columns: 1fr 1fr; }
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-  .closing-checks article { border-top: 1px solid var(--color-line); border-left: 0; }
-  .closing-footer { align-items: stretch; flex-direction: column; }
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-  .notification-list article > em { grid-column: 2; justify-self: start; }
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-  .dialog { width: 100%; max-width: none; height: 100%; max-height: none; border-radius: 0; }
-  .dialog > form { min-height: 100%; display: flex; flex-direction: column; }
-  .dialog-body { flex: 1; }
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-  .toast-region { right: 12px; bottom: 12px; left: 12px; }
-  .toast { min-width: 0; max-width: none; }
-  .entry-context { min-height: auto; padding: 30px 22px; }
-  .entry-statement { margin: 54px 0 42px; }
-  .entry-statement h1 { font-size: 39px; }
-  .entry-facts { grid-template-columns: 1fr; }
-  .entry-form-wrap { padding: 32px 16px 48px; }
-  .entry-form { padding: 22px; }
-}
-
-@media (max-width: 460px) {
-  .metric-card { min-height: 150px; padding: 13px; }
-  .metric-copy { min-height: 52px; }
-  .metric-label { font-size: 11px; }
-  .metric-value { font-size: 23px; }
-  .role-switch { grid-template-columns: 1fr; }
-}
-
-@media (max-width: 1180px) {
-  .timeline-strip { grid-template-columns: 1fr; }
-  .timeline-legend { padding-bottom: 4px; }
-}
-
-@media (max-width: 900px) {
-  .company-row { grid-template-columns: 34px minmax(0, 1fr) auto; }
-  .company-row-figure { display: none; }
-}
-
-@media (max-width: 720px) {
-  .timeline-strip { padding: 14px; }
-  .timeline-rows { gap: 6px; }
-  .timeline-row { grid-template-columns: 80px minmax(0, 1fr); }
-  .timeline-axis span { font-size: 9px; }
-}
-
-/* ===== 参考图对齐：胶囊搜索条 / 账期时间轴 / 右侧详情面板 ===== */
-.content-toolbar > .search-box { border-radius: 999px; background: rgba(255, 255, 255, 0.045); backdrop-filter: blur(18px) saturate(120%); }
-
-.timeline-panel { margin-top: 18px; padding: 18px; }
-.timeline { padding: 10px 4px 0; }
-.timeline-bar { position: relative; height: 14px; border: 1px solid var(--color-line); border-radius: 999px; background: rgba(255, 255, 255, 0.05); }
-.timeline-seg, .timeline-gap { position: absolute; top: 2px; bottom: 2px; border-radius: 999px; }
-.timeline-seg.is-closed { background: linear-gradient(90deg, rgba(55, 235, 137, 0.5), rgba(55, 235, 137, 0.28)); }
-.timeline-seg.is-current { background: linear-gradient(90deg, rgba(255, 188, 82, 0.4), rgba(255, 188, 82, 0.18)); }
-.timeline-gap { background: repeating-linear-gradient(45deg, rgba(255, 98, 109, 0.75) 0 6px, rgba(255, 98, 109, 0.35) 6px 12px); box-shadow: 0 0 12px rgba(255, 98, 109, 0.25); }
-.timeline-today { position: absolute; top: -4px; bottom: -4px; width: 2px; background: var(--color-primary-strong); box-shadow: 0 0 10px rgba(55, 235, 137, 0.6); }
-.timeline-today::after { content: "今天"; position: absolute; top: -19px; right: 5px; font-size: 10px; font-style: normal; color: var(--color-primary-strong); white-space: nowrap; }
-.timeline-ticks { position: relative; height: 34px; margin-top: 8px; }
-.timeline-ticks span { position: absolute; display: flex; flex-direction: column; transform: translateX(-50%); font-size: 10px; color: var(--color-ink-muted); text-align: center; }
-.timeline-ticks span:first-child { transform: none; text-align: left; }
-.timeline-ticks span:last-child { transform: translateX(-100%); text-align: right; }
-.timeline-ticks small { color: var(--color-ink-soft); }
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-.timeline-panel .dot { width: 8px; height: 8px; border-radius: 50%; }
-.dot.success { background: var(--color-positive); }
-.dot.warning { background: var(--color-warning); }
-.dot.danger { background: var(--color-danger); }
-.dot.today { background: var(--color-primary-strong); box-shadow: 0 0 6px rgba(55, 235, 137, 0.7); }
-
-.detail-drawer { position: fixed; top: 16px; right: 16px; bottom: 16px; z-index: 80; width: min(380px, calc(100vw - 32px)); display: flex; flex-direction: column; border: 1px solid var(--color-line-strong); border-radius: var(--radius-lg); background: linear-gradient(160deg, rgba(28, 28, 28, 0.92), rgba(12, 12, 12, 0.94)); box-shadow: var(--shadow-panel); backdrop-filter: blur(26px) saturate(125%); transform: translateX(calc(100% + 32px)); visibility: hidden; transition: transform var(--duration-standard) var(--ease-out), visibility var(--duration-standard); }
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-.detail-drawer h2 { margin-top: 8px; font-size: 17px; }
-.detail-drawer .detail-desc { margin-top: 4px; color: var(--color-ink-muted); font-size: 12px; }
-.detail-fields { display: grid; gap: 10px; margin: 0; padding: 14px 18px; overflow-y: auto; }
-.detail-fields > div { display: flex; justify-content: space-between; gap: 14px; padding-bottom: 10px; border-bottom: 1px dashed var(--color-line); }
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-.detail-tip { margin: 0 18px 12px; padding: 12px; border: 1px solid var(--color-line); border-radius: var(--radius-md); background: var(--color-surface-muted); color: var(--color-ink-soft); font-size: 12px; }
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-.detail-drawer > footer .button { flex: 1; justify-content: center; }
-.detail-drawer .status { align-self: flex-start; }
-[data-detail] { cursor: pointer; }
-
-@media (max-width: 720px) {
-  .detail-drawer { top: 8px; right: 8px; bottom: 8px; width: calc(100vw - 16px); }
-  .timeline-panel { padding: 14px; }
-}
-
-/* ===== 质感打磨：玻璃光泽 / 氛围光 / 对比与呼吸感 ===== */
-:root {
-  --radius-lg: 24px;
-  --radius-xl: 30px;
-}
-
-body::before { content: ""; position: fixed; inset: 0; z-index: 0; pointer-events: none; background: radial-gradient(52vw 42vh at 62% 32%, rgba(55, 235, 137, 0.055), transparent 62%), radial-gradient(40vw 34vh at 90% 4%, rgba(102, 168, 255, 0.032), transparent 60%), radial-gradient(46vw 40vh at 28% 96%, rgba(55, 235, 137, 0.028), transparent 60%); }
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-
-.metric-card { border-color: rgba(255, 255, 255, 0.12); background: radial-gradient(120% 90% at 50% 108%, rgba(255, 255, 255, 0.09), rgba(255, 255, 255, 0.02) 42%, transparent 60%), linear-gradient(160deg, rgba(41, 41, 41, 0.86) 0%, rgba(23, 23, 23, 0.88) 50%, rgba(12, 12, 12, 0.9) 100%); }
-.metric-card::before { background: radial-gradient(130% 100% at 50% 112%, rgba(255, 255, 255, 0.1) 0%, rgba(255, 255, 255, 0.03) 45%, transparent 62%), linear-gradient(165deg, rgba(255, 255, 255, 0.14) 0%, rgba(255, 255, 255, 0.05) 42%, transparent 72%); }
-.panel::before, .period-ribbon::before, .reconcile-summary::before, .work-progress::before { background: radial-gradient(150% 110% at 50% 118%, rgba(255, 255, 255, 0.05), transparent 55%), linear-gradient(165deg, rgba(255, 255, 255, 0.1) 0%, rgba(255, 255, 255, 0.03) 40%, transparent 70%); }
-
-.nav-item.is-active { border-color: rgba(255, 255, 255, 0.16); background: linear-gradient(160deg, rgba(255, 255, 255, 0.14), rgba(255, 255, 255, 0.06)); box-shadow: inset 0 1px rgba(255, 255, 255, 0.14), 0 10px 26px rgba(0, 0, 0, 0.32), 0 0 18px rgba(55, 235, 137, 0.08); }
-.metric-value { font-size: clamp(28px, 2.6vw, 38px); font-weight: 800; color: #ffffff; white-space: nowrap; }
-
-.metric-grid { gap: 20px; margin-bottom: 20px; }
-.admin-dashboard-grid { gap: 20px; margin-bottom: 20px; }
-.company-dashboard-grid { gap: 20px; }
-.page-heading { margin-bottom: 22px; }
-
-@media (max-width: 720px) {
-  .metric-grid { gap: 10px; margin-bottom: 14px; }
-  .page-heading { margin-bottom: 18px; }
-}
-
-/* ===== 反馈修正：侧栏质感 + 模块间距统一 ===== */
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-.sidebar::before { content: ""; position: absolute; inset: 0; border-radius: inherit; background: radial-gradient(150% 110% at 50% 118%, rgba(255, 255, 255, 0.06), transparent 55%), linear-gradient(170deg, rgba(255, 255, 255, 0.1), rgba(255, 255, 255, 0.02) 45%, transparent 70%); pointer-events: none; }
-.nav-list { gap: 10px; }
-.nav-item { min-height: 48px; border-radius: 16px; }
-.user-block { border: 1px solid var(--color-line); border-radius: 16px; background: var(--color-surface-muted); }
-
-.company-alert { margin-bottom: 20px; }
-.period-ribbon { margin-bottom: 20px; }
-.company-stack-panel { margin-bottom: 20px; }
-.work-progress { margin-top: 20px; }
-.timeline-panel { margin-top: 20px; }
-
-/* ===== 反馈修正：整体提亮 + 列表改为玻璃行（去掉线条隔断） ===== */
-:root {
-  --color-ink-soft: #b6c0ba;
-  --color-ink-muted: #99a39d;
-}
-
-.panel, .period-ribbon, .query-band, .filter-bar, .filter-grid, .pair-report, .work-progress, .reconcile-summary { border-color: rgba(255, 255, 255, 0.12); background: linear-gradient(160deg, rgba(37, 37, 37, 0.84) 0%, rgba(21, 21, 21, 0.87) 50%, rgba(12, 12, 12, 0.89) 100%); }
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-
-.task-list, .cashier-tasks, .coverage-list, .notification-list, .review-list { display: grid; gap: 8px; padding: 12px 14px 14px; }
-.task-list button, .cashier-tasks article, .coverage-list article, .notification-list article, .review-list > article, .subject-row { border: 1px solid var(--color-line); border-radius: var(--radius-md); background: linear-gradient(160deg, rgba(32, 32, 32, 0.72) 0%, rgba(15, 15, 15, 0.78) 100%); transition: background var(--duration-fast), border-color var(--duration-fast), box-shadow var(--duration-fast), transform var(--duration-fast); }
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-.company-ledger[open] { border-color: rgba(255, 255, 255, 0.18); }
-.company-ledger:last-child { margin-bottom: 14px; }
-
-.data-table { border-collapse: separate; border-spacing: 0 8px; }
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-.data-table td:last-child { border-right: 1px solid var(--color-line); border-radius: 0 12px 12px 0; }
-.data-table tbody tr:hover td { background: linear-gradient(160deg, rgba(44, 44, 44, 0.85) 0%, rgba(22, 22, 22, 0.88) 100%); }
-.data-table tbody tr:last-child td { border-bottom: 1px solid var(--color-line); }
-.table-scroll { padding: 2px 14px 8px; }
-.table-summary { margin: 0 14px; }
-
-/* ===== 登录页重做：居中集团登录卡 ===== */
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-.entry-brand { flex-direction: column; justify-content: center; gap: 15px; min-height: 0; padding: 36px 28px 24px; border-bottom: 1px solid var(--color-line); text-align: center; }
-.entry-brand .brand-mark { width: 54px; height: 54px; border-radius: 17px; font-size: 26px; }
-.entry-brand > span:last-child { align-items: center; }
-.entry-brand strong { font-size: 21px; letter-spacing: 0.03em; }
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-.entry-form header { text-align: center; }
-.entry-form header h2 { font-size: 22px; }
-.entry-form header p { margin-top: 4px; color: var(--color-ink-muted); font-size: 12px; }
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-.entry-facts div { padding: 12px; text-align: center; }
-.entry-facts dd { margin-top: 2px; font-size: 12px; }
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-  *, *::before, *::after { scroll-behavior: auto !important; animation-duration: 0.01ms !important; animation-iteration-count: 1 !important; transition-duration: 0.01ms !important; }
-}