B-248: 收口登录错误态、焦点与桌面总宽

把居中手机卡改回横向双区，端口选择复用分段控件节奏，避免再叠加一套登录样式。

Co-authored-by: Cursor <cursoragent@cursor.com>

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`.

server.py

@@ -10,7 +10,10 @@ from http.cookies import SimpleCookie
 from http.server import SimpleHTTPRequestHandler, ThreadingHTTPServer
 from urllib.parse import parse_qs, urlparse
 
-from bank_importer import auth, importing, master_data, matching, multipart, personal_transit
+from bank_importer import (
+    auth, importing, ledger_events, manual_records, master_data, matching,
+    multipart, personal_transit, positions, subjects,
+)
 from bank_importer.db import connect, migrate, utc_now
 
 
@@ -101,6 +104,68 @@ class AppHandler(SimpleHTTPRequestHandler):
             self._handle_company_transfer_event_detail(int(company_event_match.group(1)))
             return
 
+        # B-44 intercompany positions (admin)
+        if path == "/api/admin/intercompany/balances":
+            self._handle_admin_intercompany_balances(query)
+            return
+        admin_pair = re.fullmatch(
+            r"/api/admin/intercompany/pairs/(\d+)/(\d+)", path
+        )
+        if admin_pair:
+            self._handle_admin_intercompany_pair(
+                int(admin_pair.group(1)), int(admin_pair.group(2)), query
+            )
+            return
+        if path == "/api/admin/intercompany/events":
+            self._handle_admin_intercompany_events(query)
+            return
+        if path == "/api/admin/subject-reviews":
+            self._handle_admin_subject_reviews(query)
+            return
+        if path == "/api/admin/manual-records":
+            self._handle_admin_manual_records(query)
+            return
+        admin_event_match = re.fullmatch(r"/api/admin/intercompany/events/(\d+)", path)
+        if admin_event_match:
+            self._handle_admin_intercompany_event_detail(int(admin_event_match.group(1)))
+            return
+        admin_evidence = re.fullmatch(
+            r"/api/admin/intercompany/events/(\d+)/evidence", path
+        )
+        if admin_evidence:
+            self._handle_admin_intercompany_evidence(int(admin_evidence.group(1)))
+            return
+
+        # B-44 intercompany positions (company, own-company scope)
+        if path == "/api/company/intercompany/balances":
+            self._handle_company_intercompany_balances(query)
+            return
+        company_pair = re.fullmatch(r"/api/company/intercompany/pairs/(\d+)", path)
+        if company_pair:
+            self._handle_company_intercompany_pair(int(company_pair.group(1)), query)
+            return
+        if path == "/api/company/intercompany/events":
+            self._handle_company_intercompany_events(query)
+            return
+        if path == "/api/company/manual-records":
+            self._handle_company_manual_records(query)
+            return
+        if path == "/api/company/companies":
+            self._handle_company_companies()
+            return
+        company_event_match = re.fullmatch(r"/api/company/intercompany/events/(\d+)", path)
+        if company_event_match:
+            self._handle_company_intercompany_event_detail(
+                int(company_event_match.group(1))
+            )
+            return
+        company_evidence = re.fullmatch(
+            r"/api/company/intercompany/events/(\d+)/evidence", path
+        )
+        if company_evidence:
+            self._handle_company_intercompany_evidence(int(company_evidence.group(1)))
+            return
+
         if path == "/admin.html" and not self._guard_page("admin"):
             return
         if path == "/company.html" and not self._guard_page("company"):
@@ -167,6 +232,29 @@ class AppHandler(SimpleHTTPRequestHandler):
         if mapping_review:
             self._handle_admin_review_personal_mapping(int(mapping_review.group(1)))
             return
+
+        # B-44 intercompany positions (admin writes)
+        subject_decision = re.fullmatch(
+            r"/api/admin/intercompany/events/(\d+)/subject-decisions", path
+        )
+        if subject_decision:
+            self._handle_admin_subject_decision(int(subject_decision.group(1)))
+            return
+        adjustment = re.fullmatch(
+            r"/api/admin/intercompany/events/(\d+)/adjustments", path
+        )
+        if adjustment:
+            self._handle_admin_intercompany_adjustment(int(adjustment.group(1)))
+            return
+        manual_decision = re.fullmatch(r"/api/admin/manual-records/(\d+)/decisions", path)
+        if manual_decision:
+            self._handle_admin_manual_record_decision(int(manual_decision.group(1)))
+            return
+
+        # B-44 intercompany positions (company writes)
+        if path == "/api/company/manual-records":
+            self._handle_company_manual_records_submit()
+            return
         self._send_json(404, {"status": "error", "message": "接口不存在。"})
 
     # ------------------------------------------------------------------
@@ -1611,6 +1699,11 @@ class AppHandler(SimpleHTTPRequestHandler):
             except Exception as exc:
                 self._send_json(500, {"status": "error", "message": f"重跑匹配失败：{exc}"})
                 return
+            try:
+                ledger_events.reconcile_bank_events(connection, actor=user)
+            except Exception as exc:
+                self._send_json(500, {"status": "error", "message": f"同步往来事件失败：{exc}"})
+                return
             auth.audit(
                 connection, "transfer_reconcile", actor=user,
                 target=f"rows:{len(row_ids)}",
@@ -1664,6 +1757,11 @@ class AppHandler(SimpleHTTPRequestHandler):
             except matching.MatchInputError as exc:
                 self._send_json(400, {"status": "error", "message": str(exc)})
                 return
+            try:
+                ledger_events.reconcile_bank_events(connection, actor=user)
+            except Exception as exc:
+                self._send_json(500, {"status": "error", "message": f"同步往来事件失败：{exc}"})
+                return
             self._send_json(200, {"status": "ok", "decision": payload})
         finally:
             connection.close()
@@ -1974,6 +2072,736 @@ class AppHandler(SimpleHTTPRequestHandler):
         return rows
 
 
+    # ------------------------------------------------------------------
+    # B-44 intercompany positions (admin)
+    # ------------------------------------------------------------------
+
+    def _parse_window(self, query: dict[str, list[str]]) -> tuple[str, str]:
+        raw_from = (query.get("from") or [None])[0]
+        raw_cutoff = (query.get("cutoff") or [None])[0]
+        if raw_cutoff is None:
+            raw_cutoff = positions.today_shanghai()
+        try:
+            return positions.validate_window(raw_from, raw_cutoff)
+        except positions.PositionInputError as exc:
+            self._send_json(400, {"status": "error", "message": str(exc)})
+            raise
+
+    def _parse_limit(self, query: dict[str, list[str]], default: int = 50) -> int:
+        raw = (query.get("limit") or [str(default)])[0]
+        try:
+            return max(1, min(int(raw), 200))
+        except ValueError:
+            return default
+
+    def _parse_int(self, query: dict[str, list[str]], key: str, label: str) -> int | None:
+        raw = (query.get(key) or [None])[0]
+        if not raw:
+            return None
+        try:
+            return int(raw)
+        except ValueError:
+            self._send_json(400, {"status": "error", "message": f"{label}参数无效。"})
+            raise
+
+    def _handle_admin_intercompany_balances(self, query: dict[str, list[str]]) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            try:
+                from_, cutoff = self._parse_window(query)
+                company_id = self._parse_int(query, "company_id", "company_id")
+                currency = (query.get("currency") or [None])[0]
+                limit = self._parse_limit(query)
+                cursor = (query.get("cursor") or [None])[0]
+            except Exception:
+                return
+            try:
+                payload = positions.company_balances(
+                    connection, from_=from_, cutoff=cutoff, currency=currency,
+                    company_id=company_id, limit=limit, cursor=cursor,
+                )
+            except positions.PositionInputError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            self._send_json(200, {"status": "ok", **payload})
+        finally:
+            connection.close()
+
+    def _handle_admin_intercompany_pair(
+        self, company_a: int, company_b: int, query: dict[str, list[str]]
+    ) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            if not self._companies_exist(connection, (company_a, company_b)):
+                self._send_json(404, {"status": "error", "message": "公司不存在。"})
+                return
+            try:
+                from_, cutoff = self._parse_window(query)
+                currency = (query.get("currency") or [None])[0]
+            except Exception:
+                return
+            try:
+                payload = positions.pair_detail(
+                    connection, company_a, company_b,
+                    from_=from_, cutoff=cutoff, currency=currency,
+                )
+            except positions.PositionError as exc:
+                self._send_json(422, {"status": "error", "message": str(exc)})
+                return
+            except positions.PositionInputError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            self._send_json(200, {"status": "ok", **payload})
+        finally:
+            connection.close()
+
+    def _companies_exist(self, connection, ids: tuple[int, ...]) -> bool:
+        for company_id in ids:
+            row = connection.execute(
+                "SELECT id FROM companies WHERE id = ?", (company_id,)
+            ).fetchone()
+            if row is None:
+                return False
+        return True
+
+    def _handle_admin_intercompany_events(self, query: dict[str, list[str]]) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            try:
+                from_, cutoff = self._parse_window(query)
+                currency = (query.get("currency") or [None])[0]
+                company_id = self._parse_int(query, "company_id", "company_id")
+                company_a = self._parse_int(query, "company_a", "company_a")
+                company_b = self._parse_int(query, "company_b", "company_b")
+                subject = (query.get("subject") or [None])[0]
+                state = (query.get("state") or [None])[0]
+                posting_kind = (query.get("posting_kind") or [None])[0]
+                source_kind = (query.get("source_kind") or [None])[0]
+                limit = self._parse_limit(query)
+                cursor = (query.get("cursor") or [None])[0]
+            except Exception:
+                return
+            try:
+                payload = positions.list_events(
+                    connection, from_=from_, cutoff=cutoff, currency=currency,
+                    company_id=company_id, company_a=company_a, company_b=company_b,
+                    subject=subject, state=state, posting_kind=posting_kind,
+                    source_kind=source_kind, limit=limit, cursor=cursor,
+                )
+            except positions.PositionInputError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            self._send_json(200, {"status": "ok", **payload})
+        finally:
+            connection.close()
+
+    def _handle_admin_subject_reviews(self, query: dict[str, list[str]]) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            try:
+                from_, cutoff = self._parse_window(query)
+                company_id = self._parse_int(query, "company_id", "company_id")
+                limit = self._parse_limit(query)
+                cursor = (query.get("cursor") or [None])[0]
+            except Exception:
+                return
+            try:
+                payload = positions.subject_review_queue(
+                    connection, from_=from_, cutoff=cutoff,
+                    company_id=company_id, limit=limit, cursor=cursor,
+                )
+            except positions.PositionInputError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            self._send_json(200, {"status": "ok", **payload})
+        finally:
+            connection.close()
+
+    def _handle_admin_manual_records(self, query: dict[str, list[str]]) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            company_id = self._parse_int(query, "company_id", "company_id")
+            if company_id is None and (query.get("company_id") or [None])[0]:
+                return
+            state = (query.get("state") or [None])[0]
+            limit = self._parse_limit(query, 100)
+            try:
+                rows = manual_records.list_records(
+                    connection, company_id=company_id, state=state, limit=limit
+                )
+            except manual_records.ManualInputError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            items = []
+            for row in rows:
+                payload = manual_records._row_payload(connection, row)
+                items.append(payload)
+            self._send_json(200, {"status": "ok", "records": items})
+        finally:
+            connection.close()
+
+    def _handle_admin_intercompany_event_detail(self, event_id: int) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            payload = positions.event_detail(connection, event_id)
+            if payload is None:
+                self._send_json(404, {"status": "error", "message": "事件不存在。"})
+                return
+            self._send_json(200, {"status": "ok", **payload})
+        finally:
+            connection.close()
+
+    def _handle_admin_intercompany_evidence(self, event_id: int) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            payload = positions.event_evidence(connection, event_id)
+            if payload is None:
+                self._send_json(404, {"status": "error", "message": "事件不存在。"})
+                return
+            self._send_json(200, {"status": "ok", **payload})
+        finally:
+            connection.close()
+
+    def _handle_admin_subject_decision(self, event_id: int) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            data = self._read_json_body()
+            if data is None:
+                return
+            try:
+                perspective_company_id = int(data["perspective_company_id"])
+                expected_revision = (
+                    int(data["expected_revision"])
+                    if data.get("expected_revision") is not None
+                    else None
+                )
+            except (KeyError, TypeError, ValueError):
+                self._send_json(
+                    400, {"status": "error", "message": "perspective_company_id 或 expected_revision 无效。"}
+                )
+                return
+            try:
+                action = str(data.get("action") or "confirm")
+                if action in ("return", "exception"):
+                    payload = subjects.park_subject(
+                        connection,
+                        event_id,
+                        disposition=action,
+                        reason=str(data.get("reason") or ""),
+                        expected_revision=expected_revision,
+                        request_key=str(data.get("request_key") or "") or None,
+                        actor=user,
+                    )
+                else:
+                    payload = subjects.confirm_subject(
+                        connection,
+                        event_id,
+                        perspective_company_id=perspective_company_id,
+                        subject_code=str(data.get("subject_code") or ""),
+                        reason=str(data.get("reason") or ""),
+                        expected_revision=expected_revision,
+                        request_key=str(data.get("request_key") or "") or None,
+                        actor=user,
+                    )
+            except subjects.SubjectConflictError as exc:
+                self._send_json(409, {"status": "error", "message": str(exc)})
+                return
+            except subjects.SubjectInputError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            auth.audit(
+                connection, "subject_confirm", actor=user,
+                target=f"ledger_event:{event_id}",
+                detail=f"revision:{payload['revision']};subject:{payload['subject_code']}",
+                ip=self._client_ip,
+            )
+            self._send_json(200, {"status": "ok", "revision": payload})
+        finally:
+            connection.close()
+
+    def _handle_admin_intercompany_adjustment(self, event_id: int) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            data = self._read_json_body()
+            if data is None:
+                return
+            action = str(data.get("action") or "")
+            reason = str(data.get("reason") or "")
+            request_key = str(data.get("request_key") or "") or None
+            if not reason:
+                self._send_json(400, {"status": "error", "message": "必须填写操作原因。"})
+                return
+            try:
+                if action == "reverse":
+                    event_id, _revision_id = ledger_events.create_reversal(
+                        connection, event_id,
+                        source_kind="adjustment",
+                        source_revision_token=None,
+                        effective_at=data.get("effective_at") or None,
+                        reason=reason, actor=user, idempotency_key=request_key,
+                    )
+                    outcome: dict[str, object] = {
+                        "action": "reverse", "ledger_event_id": event_id,
+                    }
+                elif action == "adjust":
+                    try:
+                        effective_at = str(data.get("effective_at") or "")
+                        amount = str(data.get("amount") or "")
+                        currency = str(data.get("currency") or "")
+                        payer = int(data["payer_company_id"])
+                        payee = int(data["payee_company_id"])
+                        perspective = int(data["perspective_company_id"])
+                        subject_code = str(data.get("subject_code") or "")
+                    except (KeyError, TypeError, ValueError):
+                        self._send_json(
+                            400, {"status": "error", "message": "adjust 参数不完整或无效。"}
+                        )
+                        return
+                    event_id, _revision_id = ledger_events.create_adjustment(
+                        connection, event_id,
+                        effective_at=effective_at, amount=amount, currency=currency,
+                        payer_company_id=payer, payee_company_id=payee,
+                        perspective_company_id=perspective, subject_code=subject_code,
+                        reason=reason, actor=user, idempotency_key=request_key,
+                    )
+                    outcome = {"action": "adjust", "ledger_event_id": event_id}
+                elif action == "reopen":
+                    event_id, _revision_id = ledger_events.reopen_subject(
+                        connection, event_id, reason=reason, actor=user,
+                        idempotency_key=request_key,
+                    )
+                    outcome = {"action": "reopen", "ledger_event_id": event_id}
+                else:
+                    self._send_json(
+                        400,
+                        {"status": "error", "message": "action 必须是 reverse、adjust 或 reopen。"},
+                    )
+                    return
+            except ledger_events.LedgerConflictError as exc:
+                self._send_json(409, {"status": "error", "message": str(exc)})
+                return
+            except ledger_events.LedgerInputError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            auth.audit(
+                connection, f"ledger_{action}", actor=user,
+                target=f"ledger_event:{event_id}", detail=reason, ip=self._client_ip,
+            )
+            self._send_json(200, {"status": "ok", **outcome})
+        finally:
+            connection.close()
+
+    def _handle_admin_manual_record_decision(self, record_id: int) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            data = self._read_json_body()
+            if data is None:
+                return
+            try:
+                expected_decision_id = (
+                    int(data["expected_decision_id"])
+                    if data.get("expected_decision_id") is not None
+                    else None
+                )
+            except (TypeError, ValueError):
+                self._send_json(400, {"status": "error", "message": "expected_decision_id 无效。"})
+                return
+            try:
+                payload = manual_records.decide(
+                    connection,
+                    record_id,
+                    str(data.get("action") or ""),
+                    reason=str(data.get("reason") or ""),
+                    expected_decision_id=expected_decision_id,
+                    request_key=str(data.get("request_key") or "") or None,
+                    actor=user,
+                    subject_code=data.get("subject_code"),
+                    target_ledger_event_id=data.get("target_ledger_event_id"),
+                    effective_at=data.get("effective_at"),
+                )
+            except manual_records.ManualConflictError as exc:
+                self._send_json(409, {"status": "error", "message": str(exc)})
+                return
+            except manual_records.ManualInputError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            self._send_json(200, {"status": "ok", "decision": payload})
+        finally:
+            connection.close()
+
+    # ------------------------------------------------------------------
+    # B-44 intercompany positions (company, own-company scope only)
+    # ------------------------------------------------------------------
+
+    def _company_intercompany_scope(self, connection):
+        """Reject company users with 403; return the session company id."""
+        user = self._require_user(connection)
+        if user is None:
+            return None, None
+        if user["role"] != "company":
+            self._send_json(403, {"status": "error", "message": "该操作仅限公司用户。"})
+            return None, None
+        return user, user["company_id"]
+
+    def _handle_company_intercompany_balances(self, query: dict[str, list[str]]) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user, company_id = self._company_intercompany_scope(connection)
+            if company_id is None:
+                return
+            try:
+                from_, cutoff = self._parse_window(query)
+                currency = (query.get("currency") or [None])[0]
+                limit = self._parse_limit(query)
+                cursor = (query.get("cursor") or [None])[0]
+            except Exception:
+                return
+            try:
+                payload = positions.company_balances(
+                    connection, from_=from_, cutoff=cutoff, currency=currency,
+                    company_id=company_id, limit=limit, cursor=cursor,
+                )
+                counterparties = self._company_counterparty_summary(
+                    connection, company_id, from_, cutoff, currency
+                )
+            except positions.PositionInputError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            self._send_json(200, {"status": "ok", **payload, "counterparties": counterparties})
+        finally:
+            connection.close()
+
+    def _company_counterparty_summary(
+        self, connection, company_id: int, from_: str, cutoff: str, currency: str | None
+    ) -> list[dict[str, object]]:
+        events = positions.load_events(
+            connection, from_=from_, cutoff=cutoff, currency=currency,
+            company_id=company_id,
+        )
+        # Buckets are keyed by ``(counterparty, currency)``: amounts never mix
+        # across currencies, so one counterparty with CNY and USD yields two rows.
+        buckets: dict[tuple[int, str], dict[str, object]] = {}
+        for event in events:
+            counterparty = (
+                event["payee_company_id"]
+                if int(event["payer_company_id"]) == int(company_id)
+                else event["payer_company_id"]
+            )
+            name = (
+                event["payee_company_name"]
+                if int(event["payer_company_id"]) == int(company_id)
+                else event["payer_company_name"]
+            )
+            key = (int(counterparty), event["currency"])
+            bucket = buckets.setdefault(
+                key,
+                {
+                    "counterparty_company_id": counterparty,
+                    "counterparty_company_name": name,
+                    "currency": event["currency"],
+                    "signed": 0,
+                    "event_count": 0,
+                },
+            )
+            bucket["signed"] += positions.signed_amount(event, company_id)
+            bucket["event_count"] += 1
+
+        # Counterparties with pending-subject exposure also show up so the
+        # company portal never hides unconfirmed balances.
+        pending = connection.execute(
+            """
+            SELECT p.payer_company_id, p.payee_company_id, p.amount, p.currency,
+                   cpayer.name AS payer_company_name, cpayee.name AS payee_company_name
+            FROM current_ledger_event_revisions cur
+            JOIN ledger_event_revisions p ON p.id = cur.revision_id
+            JOIN companies cpayer ON cpayer.id = p.payer_company_id
+            JOIN companies cpayee ON cpayee.id = p.payee_company_id
+            WHERE p.state = 'pending_subject'
+              AND p.effective_at >= ? AND p.effective_at <= ?
+              AND (p.payer_company_id = ? OR p.payee_company_id = ?)
+            """,
+            (from_, cutoff + "T23:59:59", company_id, company_id),
+        ).fetchall()
+        for row in pending:
+            if currency and row["currency"] != currency:
+                continue
+            counterparty = (
+                row["payee_company_id"]
+                if int(row["payer_company_id"]) == int(company_id)
+                else row["payer_company_id"]
+            )
+            name = (
+                row["payee_company_name"]
+                if int(row["payer_company_id"]) == int(company_id)
+                else row["payer_company_name"]
+            )
+            buckets.setdefault(
+                (int(counterparty), row["currency"]),
+                {
+                    "counterparty_company_id": counterparty,
+                    "counterparty_company_name": name,
+                    "currency": row["currency"],
+                    "signed": 0,
+                    "event_count": 0,
+                },
+            )
+        items = []
+        for (counterparty, cur), bucket in sorted(buckets.items()):
+            signed = bucket["signed"]
+            unresolved = positions.unresolved_for_company(
+                connection, company_id, cutoff, currency=cur,
+                counterparty_filter=(company_id, counterparty),
+            )
+            direction = "receivable" if signed > 0 else ("payable" if signed < 0 else None)
+            items.append(
+                {
+                    "counterparty_company_id": counterparty,
+                    "counterparty_company_name": bucket["counterparty_company_name"],
+                    "currency": cur,
+                    "result": {
+                        "kind": "period_net_change",
+                        "signed_amount": str(signed),
+                        "direction": direction,
+                        "label": "期间净变动",
+                    },
+                    "unresolved": unresolved,
+                    "event_count": bucket["event_count"],
+                }
+            )
+        return items
+
+    def _handle_company_intercompany_pair(
+        self, counterparty_id: int, query: dict[str, list[str]]
+    ) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user, company_id = self._company_intercompany_scope(connection)
+            if company_id is None:
+                return
+            if not self._companies_exist(connection, (counterparty_id,)):
+                self._send_json(404, {"status": "error", "message": "公司不存在。"})
+                return
+            try:
+                from_, cutoff = self._parse_window(query)
+                currency = (query.get("currency") or [None])[0]
+            except Exception:
+                return
+            try:
+                payload = positions.pair_detail(
+                    connection, company_id, counterparty_id,
+                    from_=from_, cutoff=cutoff, currency=currency,
+                )
+            except positions.PositionError as exc:
+                self._send_json(422, {"status": "error", "message": str(exc)})
+                return
+            except positions.PositionInputError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            self._send_json(200, {"status": "ok", **payload})
+        finally:
+            connection.close()
+
+    def _handle_company_intercompany_events(self, query: dict[str, list[str]]) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user, company_id = self._company_intercompany_scope(connection)
+            if company_id is None:
+                return
+            try:
+                from_, cutoff = self._parse_window(query)
+                currency = (query.get("currency") or [None])[0]
+                subject = (query.get("subject") or [None])[0]
+                state = (query.get("state") or [None])[0]
+                posting_kind = (query.get("posting_kind") or [None])[0]
+                source_kind = (query.get("source_kind") or [None])[0]
+                limit = self._parse_limit(query)
+                cursor = (query.get("cursor") or [None])[0]
+            except Exception:
+                return
+            try:
+                payload = positions.list_events(
+                    connection, from_=from_, cutoff=cutoff, currency=currency,
+                    subject=subject, state=state, posting_kind=posting_kind,
+                    source_kind=source_kind, viewer_company_id=company_id,
+                    limit=limit, cursor=cursor,
+                )
+            except positions.PositionInputError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            self._send_json(200, {"status": "ok", **payload})
+        finally:
+            connection.close()
+
+    def _handle_company_intercompany_event_detail(self, event_id: int) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user, company_id = self._company_intercompany_scope(connection)
+            if company_id is None:
+                return
+            payload = positions.event_detail(connection, event_id)
+            if payload is None:
+                self._send_json(404, {"status": "error", "message": "事件不存在。"})
+                return
+            event = payload["event"]
+            if company_id not in (event["payer_company_id"], event["payee_company_id"]):
+                self._send_json(404, {"status": "error", "message": "事件不存在。"})
+                return
+            event.update(
+                positions.event_payload(
+                    connection,
+                    connection.execute(
+                        positions._DETAIL_SELECT + " WHERE p.ledger_event_id = ?",
+                        (event_id,),
+                    ).fetchone(),
+                    viewer_company_id=company_id,
+                )
+            )
+            self._send_json(200, {"status": "ok", **payload})
+        finally:
+            connection.close()
+
+    def _handle_company_intercompany_evidence(self, event_id: int) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user, company_id = self._company_intercompany_scope(connection)
+            if company_id is None:
+                return
+            detail = positions.event_detail(connection, event_id)
+            if detail is None:
+                self._send_json(404, {"status": "error", "message": "事件不存在。"})
+                return
+            event = detail["event"]
+            if company_id not in (event["payer_company_id"], event["payee_company_id"]):
+                self._send_json(404, {"status": "error", "message": "事件不存在。"})
+                return
+            payload = positions.event_evidence(
+                connection, event_id, viewer_company_id=company_id
+            )
+            if payload is None:
+                self._send_json(404, {"status": "error", "message": "事件不存在。"})
+                return
+            self._send_json(200, {"status": "ok", **payload})
+        finally:
+            connection.close()
+
+    def _handle_company_companies(self) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user, company_id = self._company_intercompany_scope(connection)
+            if company_id is None:
+                return
+            rows = connection.execute(
+                "SELECT id, name FROM companies ORDER BY id"
+            ).fetchall()
+            self._send_json(
+                200,
+                {"status": "ok", "companies": [dict(row) for row in rows]},
+            )
+        finally:
+            connection.close()
+
+    def _handle_company_manual_records(self, query: dict[str, list[str]]) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user, company_id = self._company_intercompany_scope(connection)
+            if company_id is None:
+                return
+            state = (query.get("state") or [None])[0]
+            limit = self._parse_limit(query, 100)
+            try:
+                rows = manual_records.list_records(
+                    connection, company_id=company_id, state=state, limit=limit
+                )
+            except manual_records.ManualInputError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            # A company only ever sees its own submissions, never declarations
+            # where it is merely the counterparty.
+            own = [
+                manual_records._row_payload(connection, row)
+                for row in rows
+                if row["company_id"] == company_id
+            ]
+            self._send_json(200, {"status": "ok", "records": own})
+        finally:
+            connection.close()
+
+    def _handle_company_manual_records_submit(self) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user, company_id = self._company_intercompany_scope(connection)
+            if company_id is None:
+                return
+            data = self._read_json_body()
+            if data is None:
+                return
+            try:
+                payload = manual_records.submit(
+                    connection,
+                    company_id=company_id,
+                    counterparty_company_id=int(data["counterparty_company_id"]),
+                    occurred_at=str(data.get("occurred_at") or ""),
+                    direction=str(data.get("direction") or ""),
+                    amount=str(data.get("amount") or ""),
+                    currency=str(data.get("currency") or ""),
+                    funding_source=str(data.get("funding_source") or ""),
+                    requested_subject=str(data.get("requested_subject") or ""),
+                    request_key=str(data.get("request_key") or ""),
+                    actor=user,
+                    bank_account_id=data.get("bank_account_id"),
+                    personal_transit_mapping_id=data.get("personal_transit_mapping_id"),
+                    related_source_row_id=data.get("related_source_row_id"),
+                    summary=data.get("summary"),
+                    reason=data.get("reason"),
+                    evidence=data.get("evidence"),
+                )
+            except manual_records.ManualConflictError as exc:
+                self._send_json(409, {"status": "error", "message": str(exc)})
+                return
+            except manual_records.ManualInputError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            auth.audit(
+                connection, "manual_submit", actor=user,
+                target=f"manual_record:{payload['id']}",
+                detail=f"amount:{payload['amount']};currency:{payload['currency']}",
+                ip=self._client_ip,
+            )
+            self._send_json(200, {"status": "ok", "record": payload})
+        finally:
+            connection.close()
+
+
     # ------------------------------------------------------------------
     # Request/response plumbing
     # ------------------------------------------------------------------

src/bank_importer/db.py

@@ -569,6 +569,235 @@ MIGRATIONS: tuple[Migration, ...] = (
         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;
+        """,
+    ),
 )
 
 

src/bank_importer/importing.py

@@ -25,6 +25,7 @@ import sqlite3
 import tempfile
 
 from . import auth
+from . import ledger_events
 from . import matching
 from .db import utc_now
 from .models import SheetResult, StatementBatch
@@ -648,6 +649,7 @@ def review_sheets(
                 [item["id"] for item in confirmed_rows],
                 actor=actor,
             )
+            ledger_events.reconcile_bank_events(connection, actor=actor)
         if began:
             connection.commit()
     except Exception:

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/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/b44_ui_check.js

@@ -0,0 +1,86 @@
+"use strict";
+
+const path = require("path");
+const assert = require("assert");
+const ui = require(path.join(__dirname, "..", "web", "app.js"));
+
+assert.strictEqual(ui.fmtAbsMoney(-1280), "1,280.00");
+assert.strictEqual(ui.fmtAbsMoney(1280), "1,280.00");
+assert.strictEqual(ui.fmtAbsMoney("60.5"), "60.50");
+
+assert.strictEqual(ui.eventIsNegative({ posting_kind: "reversal" }), true);
+assert.strictEqual(ui.eventIsNegative({ posting_kind: "normal", is_repayment: true }), true);
+assert.strictEqual(ui.eventIsNegative({ posting_kind: "normal", is_repayment: false }), false);
+
+assert.strictEqual(ui.cycleTab(0, 4, false), 1);
+assert.strictEqual(ui.cycleTab(3, 4, false), 0);
+assert.strictEqual(ui.cycleTab(0, 4, true), 3);
+assert.strictEqual(ui.cycleTab(2, 5, true), 1);
+assert.strictEqual(ui.cycleTab(0, 0, false), 0);
+
+assert.strictEqual(ui.drawerEscAction(1), "close");
+assert.strictEqual(ui.drawerEscAction(0), "close");
+assert.strictEqual(ui.drawerEscAction(2), "back");
+assert.strictEqual(ui.drawerEscAction(3), "back");
+
+const abs = ui.amountWithCurrency(1280, "CNY");
+assert.ok(abs.includes("CNY"));
+assert.ok(abs.includes("1,280.00"));
+assert.ok(!abs.includes("+"));
+assert.ok(!abs.includes("−"));
+
+const repay = ui.amountWithCurrency(3200000, "CNY", { signed: true, negative: true });
+assert.ok(repay.includes("−"));
+assert.ok(!repay.includes("+"));
+assert.ok(repay.includes("3,200,000.00"));
+
+assert.strictEqual(ui.resultDirection(10).label, "应收");
+assert.strictEqual(ui.resultDirection(-10).label, "应付");
+assert.strictEqual(ui.resultDirection(0).label, "持平");
+
+assert.strictEqual(ui.isCompactAmount(1280), false);
+assert.strictEqual(ui.isCompactAmount(999999999), false);
+assert.strictEqual(ui.isCompactAmount(1000000000), true);
+assert.strictEqual(ui.isCompactAmount("123456789012345"), true);
+assert.ok(ui.amountWithCurrency("123456789012345", "CNY").includes("is-compact"));
+assert.ok(!ui.amountWithCurrency(1280, "CNY").includes("is-compact"));
+
+assert.strictEqual(ui.cashDirectionLabel("outgoing"), "转出");
+assert.strictEqual(ui.cashDirectionLabel("incoming"), "转入");
+assert.strictEqual(ui.relatedFlowLabel(null), "无关联流水");
+assert.strictEqual(ui.relatedFlowLabel(""), "无关联流水");
+assert.strictEqual(ui.relatedFlowLabel("42"), "42");
+
+const subjectFields = ui.auditEvidenceFields("subject-review", {
+  direction: "outgoing",
+  effectiveAt: "2026-07-18T09:00:00",
+  amount: "600",
+  currency: "CNY",
+  summary: "资金调拨",
+});
+assert.deepStrictEqual(subjectFields.map((item) => item[0]), ["方向", "日期", "金额", "摘要"]);
+assert.strictEqual(subjectFields[0][1], "转出");
+
+const manualFields = ui.auditEvidenceFields("manual-review", {
+  counterpartyName: "乙公司",
+  direction: "incoming",
+  relatedSourceRowId: "",
+  submittedBy: "出纳甲",
+  attachmentName: "",
+  amount: "80",
+  currency: "CNY",
+  summary: "补记",
+});
+assert.deepStrictEqual(
+  manualFields.map((item) => item[0]),
+  ["对方公司名", "方向", "关联流水号", "提交人", "附件", "摘要", "金额"],
+);
+assert.strictEqual(manualFields[0][1], "乙公司");
+assert.strictEqual(manualFields[1][1], "转入");
+assert.strictEqual(manualFields[2][1], "无关联流水");
+
+assert.ok(ui.accountCell({ visibility: "visible", label: "中信 5316" }).includes("中信 5316"));
+assert.ok(ui.accountCell({ visibility: "masked" }).includes("按对方授权不可见"));
+assert.ok(ui.accountCell({ visibility: "missing" }).includes("源行缺失"));
+
+console.log("b44_ui_check ok");

tests/fixtures/b44-balance-directory.html

@@ -0,0 +1,138 @@
+<!doctype html>
+<html lang="zh-CN">
+  <head>
+    <meta charset="UTF-8" />
+    <meta name="viewport" content="width=device-width, initial-scale=1.0" />
+    <title>B-44 余额目录布局回归</title>
+    <link rel="stylesheet" href="../../web/styles.css" />
+  </head>
+  <body data-portal="admin">
+    <div class="app-shell">
+      <aside class="sidebar" id="sidebar" aria-label="总账管理导航">
+        <div class="brand"><span class="brand-mark">金</span><span class="brand-copy"><strong>金牛集团</strong><small>总账管理端</small></span></div>
+        <nav class="nav-list">
+          <button class="nav-item is-active" type="button"><span>往来查询</span></button>
+        </nav>
+      </aside>
+      <div class="workspace">
+        <main id="main-content">
+          <section class="app-view is-active">
+            <header class="page-heading"><div><h1>往来查询</h1><p>公司间往来余额目录</p></div></header>
+            <section class="panel company-ledger-panel" aria-label="公司余额目录">
+              <div class="panel-heading"><div><h2>公司余额目录</h2><p>每行余额都附带截止日、期初状态、本期借贷、结果与未决金额</p></div></div>
+              <div class="ledger-head is-balances"><span>公司</span><span class="ledger-hide-md">借方合计</span><span class="ledger-hide-md">贷方合计</span><span>期末结果</span><span>未决</span><span>截止日</span><span></span></div>
+              <div class="company-ledgers">
+                <details class="company-ledger is-balances">
+                  <summary>
+                    <span class="company-name" title="甲公司"><i>甲</i><b>甲公司</b><small class="currency-tag">CNY</small></span>
+                    <strong class="amount debit ledger-hide-md"><span class="amount-with-currency"><span class="currency-code">CNY</span>1,280.00</span></strong>
+                    <strong class="amount credit ledger-hide-md"><span class="amount-with-currency"><span class="currency-code">CNY</span>320.00</span></strong>
+                    <span class="ledger-result"><em class="status success">应收</em><b><span class="amount-with-currency"><span class="currency-code">CNY</span>960.00</span></b></span>
+                    <span class="ledger-unresolved is-empty"><span class="status neutral">未决 0.00</span></span>
+                    <span class="ledger-cutoff">截止 2026.07.31</span>
+                    <svg></svg>
+                  </summary>
+                </details>
+                <details class="company-ledger is-balances" id="stressRow">
+                  <summary>
+                    <span class="company-name" title="东南沿海综合贸易与供应链管理股份有限公司"><i>东</i><b>东南沿海综合贸易与供应链管理股份有限公司</b><small class="currency-tag">CNY</small></span>
+                    <strong class="amount debit ledger-hide-md"><span class="amount-with-currency is-compact"><span class="currency-code">CNY</span>123,456,789,012,345.00</span></strong>
+                    <strong class="amount credit ledger-hide-md"><span class="amount-with-currency is-compact"><span class="currency-code">CNY</span>100,000,000,000,000.00</span></strong>
+                    <span class="ledger-result"><em class="status success">应收</em><b><span class="amount-with-currency is-compact"><span class="currency-code">CNY</span>23,456,789,012,345.00</span></b></span>
+                    <span class="ledger-unresolved is-active"><span class="status warning">未决 2,150.00 · 3 笔</span><small style="display:block;color:var(--color-ink-muted);font-size:10px">手工记录待审 800.00 · 1 笔；待确认科目 1,350.00 · 2 笔</small></span>
+                    <span class="ledger-cutoff">截止 2026.07.31</span>
+                    <svg></svg>
+                  </summary>
+                </details>
+              </div>
+            </section>
+          </section>
+        </main>
+      </div>
+    </div>
+    <aside class="drawer is-open" id="evidenceDrawer">
+      <header class="drawer-header">
+        <div>
+          <div class="drawer-breadcrumb"><button type="button">往来查询</button> / 甲公司 ↔ 乙公司</div>
+          <h2>甲公司 ↔ 乙公司</h2>
+        </div>
+        <button type="button" class="icon-button" aria-label="关闭">×</button>
+      </header>
+      <div class="drawer-body">
+        <div class="pair-balance-line is-six" id="drawerSix">
+          <div><span>期初余额</span><strong class="amount-neutral">期初不可用</strong></div>
+          <div><span>本期借方</span><strong><span class="amount-with-currency is-compact"><span class="currency-code">CNY</span>123,456,789,012,345.00</span></strong></div>
+          <div><span>本期贷方</span><strong><span class="amount-with-currency"><span class="currency-code">CNY</span>320.00</span></strong></div>
+          <div class="pair-final"><span>期末结果</span><strong><em class="status success">应收</em> <span class="amount-with-currency is-compact"><span class="currency-code">CNY</span>23,456,789,012,345.00</span></strong></div>
+          <div class="pair-unresolved is-empty"><span>未决金额</span><strong><span class="amount-with-currency"><span class="currency-code">CNY</span>0.00</span></strong></div>
+          <div><span>截止日</span><strong class="amount-neutral">2026.07.31</strong></div>
+        </div>
+      </div>
+    </aside>
+    <pre id="b175-metrics" hidden></pre>
+    <script>
+      function box(el) {
+        const r = el.getBoundingClientRect();
+        return { left: r.left, right: r.right, top: r.top, bottom: r.bottom, width: r.width, height: r.height };
+      }
+      function overlap(a, b) {
+        const dx = Math.min(a.right, b.right) - Math.max(a.left, b.left);
+        const dy = Math.min(a.bottom, b.bottom) - Math.max(a.top, b.top);
+        if (dx <= 0 || dy <= 0) return 0;
+        return Math.round(Math.min(dx, dy) === dy ? dx : dx);
+      }
+      function clipped(el) {
+        return el.scrollWidth > el.clientWidth + 1;
+      }
+      function measure() {
+        const row = document.querySelector("#stressRow");
+        const summary = row.querySelector("summary");
+        const amount = row.querySelector(".ledger-result .amount-with-currency");
+        const direction = row.querySelector(".ledger-result .status");
+        const unresolved = row.querySelector(".ledger-unresolved .status");
+        const cutoff = row.querySelector(".ledger-cutoff");
+        const chevron = row.querySelector("summary > svg");
+        const head = document.querySelector(".ledger-head.is-balances");
+        const drawerAmount = document.querySelector("#drawerSix .pair-final .amount-with-currency");
+        const amountBox = box(amount);
+        const unresolvedBox = box(unresolved);
+        const cutoffBox = box(cutoff);
+        const chevronBox = box(chevron);
+        const directionBox = box(direction);
+        const metrics = {
+          viewport: window.innerWidth,
+          clientWidth: document.documentElement.clientWidth,
+          fiveColVisible: getComputedStyle(head).display !== "none",
+          amountText: amount.textContent.replace(/\s+/g, " ").trim(),
+          unresolvedText: unresolved.textContent.replace(/\s+/g, " ").trim(),
+          cutoffText: cutoff.textContent.replace(/\s+/g, " ").trim(),
+          amountUnresolvedOverlap: overlap(amountBox, unresolvedBox),
+          amountCutoffOverlap: overlap(amountBox, cutoffBox),
+          unresolvedCutoffOverlap: overlap(unresolvedBox, cutoffBox),
+          unresolvedChevronOverlap: overlap(unresolvedBox, chevronBox),
+          cutoffChevronOverlap: overlap(cutoffBox, chevronBox),
+          directionUnresolvedOverlap: overlap(directionBox, unresolvedBox),
+          amountClipped: clipped(amount),
+          unresolvedClipped: clipped(unresolved),
+          cutoffClipped: clipped(cutoff),
+          amountVisible: amountBox.width > 4 && amountBox.height > 4,
+          unresolvedVisible: unresolvedBox.width > 4 && unresolvedBox.height > 4,
+          cutoffVisible: cutoffBox.width > 4 && cutoffBox.height > 4,
+          stackedResult: getComputedStyle(row.querySelector(".ledger-result")).flexDirection === "column",
+          drawerAmountClipped: clipped(drawerAmount),
+          summaryWidth: Math.round(box(summary).width),
+        };
+        const node = document.getElementById("b175-metrics");
+        node.hidden = false;
+        node.textContent = JSON.stringify(metrics);
+        document.title = "B175 " + node.textContent;
+      }
+      window.measureB175 = measure;
+      if (document.readyState === "complete") {
+        measure();
+      } else {
+        window.addEventListener("load", measure);
+      }
+    </script>
+  </body>
+</html>

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_b44_frontend.py

@@ -0,0 +1,109 @@
+"""Static + Node checks for the B-44 visual rework.
+
+Covers unique ids, nav copy, drawer/directory breakpoints, eight-column
+event table, and the exported keyboard/amount helpers.
+"""
+
+from __future__ import annotations
+
+from pathlib import Path
+import re
+import subprocess
+import unittest
+
+ROOT = Path(__file__).resolve().parents[1]
+WEB = ROOT / "web"
+
+
+class B44FrontendContractTests(unittest.TestCase):
+    @classmethod
+    def setUpClass(cls) -> None:
+        cls.admin = (WEB / "admin.html").read_text(encoding="utf-8")
+        cls.company = (WEB / "company.html").read_text(encoding="utf-8")
+        cls.css = (WEB / "styles.css").read_text(encoding="utf-8")
+        cls.js = (WEB / "app.js").read_text(encoding="utf-8")
+
+    def test_admin_ids_are_unique(self) -> None:
+        self.assertEqual(1, self.admin.count('id="companyLedgers"'))
+        self.assertEqual(1, self.admin.count('id="balanceLedgers"'))
+        self.assertIn('data-view="pair"', self.admin)
+        self.assertRegex(self.admin, r'data-view="pair"[^>]*>[\s\S]*?<span>往来查询</span>')
+        self.assertIn("<h1>往来查询</h1>", self.admin)
+        self.assertIn("转为异常后，该记录暂不纳入余额计算", self.admin)
+        self.assertIn('id="auditExceptionNote"', self.admin)
+
+    def test_company_balance_groups_and_nav(self) -> None:
+        self.assertIn('id="companyBalanceGroups"', self.company)
+        self.assertNotIn('id="companyBalanceLine"', self.company)
+        self.assertRegex(self.company, r'data-view="balances"[^>]*>[\s\S]*?<span>往来余额</span>')
+        self.assertIn("<h1>往来余额</h1>", self.company)
+
+    def test_css_directory_and_drawer_breakpoints(self) -> None:
+        self.assertIn("@media (max-width: 375px)", self.css)
+        self.assertIn("@media (max-width: 1179px)", self.css)
+        self.assertIn("@media (min-width: 376px) and (max-width: 900px)", self.css)
+        self.assertIn(
+            "minmax(80px, 0.85fr) minmax(152px, 1.2fr) minmax(96px, 0.9fr) minmax(84px, 0.5fr) 24px",
+            self.css,
+        )
+        self.assertIn("@media (max-width: 767px)", self.css)
+        self.assertIn(".drawer {", self.css)
+        self.assertIn("width: 640px", self.css)
+        self.assertIn(".drawer { width: 480px; }", self.css)
+        self.assertIn(".drawer { width: 100%; }", self.css)
+        self.assertIn(".drawer .pair-balance-line.is-six", self.css)
+        self.assertIn("repeat(3, 1fr)", self.css)
+        self.assertIn(".drawer .event-table { min-width: 860px; }", self.css)
+        self.assertIn(".company-row.is-balance-counterparty", self.css)
+        self.assertIn(".ledger-hide-md", self.css)
+        self.assertIn(".company-name b { overflow: hidden; text-overflow: ellipsis; white-space: nowrap; min-width: 0; }", self.css)
+        self.assertIn(".amount-with-currency.is-compact { font-size: 11px; }", self.css)
+        self.assertIn("minmax(88px, 1fr) minmax(0, max-content) 24px", self.css)
+        self.assertIn("grid-row: 1 / span 2", self.css)
+        self.assertIn("flex-direction: column; align-items: flex-end; gap: 2px;", self.css)
+
+    def test_js_selectors_and_event_table(self) -> None:
+        self.assertIn('loadAdminBalances($("#balanceLedgers"))', self.js)
+        self.assertNotIn('loadAdminBalances($("#companyLedgers"))', self.js)
+        self.assertIn("交易日期", self.js)
+        self.assertIn("本方账户", self.js)
+        self.assertIn("对方账户", self.js)
+        self.assertIn("摘要", self.js)
+        self.assertIn("匹配状态", self.js)
+        self.assertIn("function eventTableHead()", self.js)
+        self.assertIn("colspan=\"8\"", self.js)
+        self.assertIn("function cycleTab(", self.js)
+        self.assertIn("function drawerEscAction(", self.js)
+        self.assertIn("function eventIsNegative(", self.js)
+        self.assertIn("fmtAbsMoney", self.js)
+        self.assertIn("is-balance-counterparty", self.js)
+        self.assertIn("function isCompactAmount(", self.js)
+        self.assertIn("function auditEvidenceFields(", self.js)
+        self.assertIn("无关联流水", self.js)
+        self.assertIn('row.dataset.direction = "outgoing"', self.js)
+        self.assertIn("row.dataset.counterpartyName", self.js)
+        self.assertIn("row.dataset.relatedSourceRowId", self.js)
+        heads = re.search(
+            r"function eventTableHead\(\) \{\s*return `([^`]+)`",
+            self.js,
+        )
+        self.assertIsNotNone(heads)
+        markup = heads.group(1)
+        self.assertNotIn("来源", markup)
+        for label in ("交易日期", "方向", "科目", "本方账户", "对方账户", "摘要", "匹配状态", "金额"):
+            self.assertIn(label, markup)
+        self.assertEqual(8, len(re.findall(r"<th\b", markup)))
+
+    def test_node_keyboard_and_amount_helpers(self) -> None:
+        result = subprocess.run(
+            ["node", str(ROOT / "tests" / "b44_ui_check.js")],
+            capture_output=True,
+            text=True,
+            cwd=str(ROOT),
+        )
+        self.assertEqual(0, result.returncode, result.stdout + result.stderr)
+        self.assertIn("b44_ui_check ok", result.stdout)
+
+
+if __name__ == "__main__":
+    unittest.main()

tests/test_b44_layout.py

@@ -0,0 +1,530 @@
+"""Chromium layout regression for the B-44 admin balance directory.
+
+Measures 15-digit period-end amounts against the unresolved chip using
+getBoundingClientRect — not static text presence.
+"""
+
+from __future__ import annotations
+
+import base64
+import hashlib
+import json
+import os
+from http.server import SimpleHTTPRequestHandler, ThreadingHTTPServer
+from pathlib import Path
+import socket
+import subprocess
+import tempfile
+import threading
+import time
+from urllib.parse import urlparse
+from urllib.request import urlopen
+import unittest
+import sys
+
+ROOT = Path(__file__).resolve().parents[1]
+if str(Path(__file__).resolve().parent) not in sys.path:
+    sys.path.insert(0, str(Path(__file__).resolve().parent))
+FIXTURE = "/tests/fixtures/b44-balance-directory.html"
+CHROME_CANDIDATES = [
+    Path(os.environ.get("PROGRAMFILES", r"C:\Program Files"))
+    / "Google/Chrome/Application/chrome.exe",
+    Path(os.environ.get("PROGRAMFILES(X86)", r"C:\Program Files (x86)"))
+    / "Microsoft/Edge/Application/msedge.exe",
+]
+VIEWPORTS = (720, 768, 800, 900, 375, 1024, 1440)
+
+
+def chrome_bin() -> Path:
+    for path in CHROME_CANDIDATES:
+        if path.exists():
+            return path
+    raise FileNotFoundError("Chrome/Edge not found for layout regression")
+
+
+class QuietHandler(SimpleHTTPRequestHandler):
+    def __init__(self, *args, **kwargs) -> None:
+        super().__init__(*args, directory=str(ROOT), **kwargs)
+
+    def log_message(self, *_args) -> None:
+        pass
+
+    def handle(self) -> None:
+        try:
+            super().handle()
+        except (ConnectionResetError, BrokenPipeError, TimeoutError):
+            pass
+
+
+class _Cdp:
+    def __init__(self, ws_url: str) -> None:
+        parsed = urlparse(ws_url)
+        self._sock = socket.create_connection((parsed.hostname, parsed.port or 80), timeout=10)
+        self._sock.settimeout(10)
+        key = base64.b64encode(os.urandom(16)).decode()
+        path = parsed.path + (f"?{parsed.query}" if parsed.query else "")
+        self._sock.sendall(
+            (
+                f"GET {path} HTTP/1.1\r\n"
+                f"Host: {parsed.netloc}\r\n"
+                "Upgrade: websocket\r\n"
+                "Connection: Upgrade\r\n"
+                f"Sec-WebSocket-Key: {key}\r\n"
+                "Sec-WebSocket-Version: 13\r\n\r\n"
+            ).encode()
+        )
+        header = b""
+        while b"\r\n\r\n" not in header:
+            chunk = self._sock.recv(4096)
+            if not chunk:
+                raise ConnectionError("CDP websocket handshake failed")
+            header += chunk
+        expected = base64.b64encode(
+            hashlib.sha1((key + "258EAFA5-E914-47DA-95CA-C5AB0DC85B11").encode()).digest()
+        ).decode()
+        if expected not in header.decode("latin1"):
+            raise ConnectionError("CDP websocket accept mismatch")
+        leftover = header.split(b"\r\n\r\n", 1)[1]
+        self._buf = leftover
+        self._next_id = 1
+
+    def call(self, method: str, params: dict | None = None, timeout: float = 15) -> dict:
+        msg_id = self._next_id
+        self._next_id += 1
+        self._send({"id": msg_id, "method": method, "params": params or {}})
+        deadline = time.time() + timeout
+        while time.time() < deadline:
+            payload = self._recv()
+            if payload.get("id") == msg_id:
+                if "error" in payload:
+                    raise RuntimeError(f"{method}: {payload['error']}")
+                return payload.get("result") or {}
+        raise TimeoutError(method)
+
+    def wait_event(self, name: str, timeout: float = 15) -> dict:
+        deadline = time.time() + timeout
+        while time.time() < deadline:
+            payload = self._recv()
+            if payload.get("method") == name:
+                return payload.get("params") or {}
+        raise TimeoutError(name)
+
+    def close(self) -> None:
+        try:
+            self._sock.close()
+        except OSError:
+            pass
+
+    def _send(self, obj: dict) -> None:
+        data = json.dumps(obj, separators=(",", ":")).encode()
+        mask = os.urandom(4)
+        header = bytearray([0x81])
+        length = len(data)
+        if length < 126:
+            header.append(0x80 | length)
+        elif length < 65536:
+            header.append(0x80 | 126)
+            header.extend(length.to_bytes(2, "big"))
+        else:
+            header.append(0x80 | 127)
+            header.extend(length.to_bytes(8, "big"))
+        header.extend(mask)
+        masked = bytes(b ^ mask[i % 4] for i, b in enumerate(data))
+        self._sock.sendall(header + masked)
+
+    def _recv(self) -> dict:
+        while True:
+            opcode, payload = self._read_frame()
+            if opcode == 0x9:
+                self._send_pong(payload)
+                continue
+            if opcode == 0xA:
+                continue
+            if opcode == 0x8:
+                raise ConnectionError("CDP websocket closed")
+            return json.loads(payload.decode())
+
+    def _send_pong(self, payload: bytes) -> None:
+        mask = os.urandom(4)
+        header = bytearray([0x8A, 0x80 | len(payload)])
+        header.extend(mask)
+        masked = bytes(b ^ mask[i % 4] for i, b in enumerate(payload))
+        self._sock.sendall(header + masked)
+
+    def _read_frame(self) -> tuple[int, bytes]:
+        header = self._read_exact(2)
+        opcode = header[0] & 0x0F
+        length = header[1] & 0x7F
+        masked = bool(header[1] & 0x80)
+        if length == 126:
+            length = int.from_bytes(self._read_exact(2), "big")
+        elif length == 127:
+            length = int.from_bytes(self._read_exact(8), "big")
+        mask = self._read_exact(4) if masked else b""
+        payload = self._read_exact(length)
+        if masked:
+            payload = bytes(b ^ mask[i % 4] for i, b in enumerate(payload))
+        return opcode, payload
+
+    def _read_exact(self, size: int) -> bytes:
+        while len(self._buf) < size:
+            chunk = self._sock.recv(4096)
+            if not chunk:
+                raise ConnectionError("CDP websocket closed")
+            self._buf += chunk
+        data, self._buf = self._buf[:size], self._buf[size:]
+        return data
+
+
+class B44LayoutRegressionTests(unittest.TestCase):
+    @classmethod
+    def setUpClass(cls) -> None:
+        cls.chrome = chrome_bin()
+        cls.httpd = ThreadingHTTPServer(("127.0.0.1", 0), QuietHandler)
+        cls.http_thread = threading.Thread(target=cls.httpd.serve_forever, daemon=True)
+        cls.http_thread.start()
+        cls.port = cls.httpd.server_address[1]
+        cls.url = f"http://127.0.0.1:{cls.port}{FIXTURE}"
+        cls.tmp = tempfile.TemporaryDirectory(prefix="b44-layout-", ignore_cleanup_errors=True)
+        user_dir = cls.tmp.name
+        cls.proc = subprocess.Popen(
+            [
+                str(cls.chrome),
+                "--headless=new",
+                "--disable-gpu",
+                "--no-first-run",
+                "--disable-extensions",
+                "--remote-debugging-port=0",
+                f"--user-data-dir={user_dir}",
+                "about:blank",
+            ],
+            stdout=subprocess.DEVNULL,
+            stderr=subprocess.DEVNULL,
+        )
+        port_file = Path(user_dir) / "DevToolsActivePort"
+        deadline = time.time() + 15
+        listing = None
+        while time.time() < deadline:
+            if port_file.exists() and port_file.stat().st_size:
+                text = port_file.read_text(encoding="utf-8").strip().splitlines()
+                if text:
+                    cls.debug_port = int(text[0])
+                    try:
+                        listing = json.loads(
+                            urlopen(
+                                f"http://127.0.0.1:{cls.debug_port}/json/list",
+                                timeout=5,
+                            ).read()
+                        )
+                    except Exception:
+                        listing = None
+                    if listing and any(item.get("type") == "page" for item in listing):
+                        break
+            time.sleep(0.05)
+        else:
+            raise RuntimeError("Chrome DevTools port not ready")
+        page = next(item for item in listing if item.get("type") == "page")
+        cls.cdp = _Cdp(page["webSocketDebuggerUrl"])
+        cls.cdp.call("Runtime.enable")
+        cls.cdp.call("Page.enable")
+
+    @classmethod
+    def tearDownClass(cls) -> None:
+        if getattr(cls, "cdp", None):
+            cls.cdp.close()
+        if getattr(cls, "proc", None):
+            cls.proc.terminate()
+            try:
+                cls.proc.wait(timeout=5)
+            except subprocess.TimeoutExpired:
+                cls.proc.kill()
+                cls.proc.wait(timeout=5)
+        time.sleep(0.2)
+        if getattr(cls, "httpd", None):
+            cls.httpd.shutdown()
+            cls.httpd.server_close()
+        if getattr(cls, "tmp", None):
+            cls.tmp.cleanup()
+
+    def _metrics(self, width: int) -> dict:
+        self.cdp.call("Emulation.setDeviceMetricsOverride", {
+            "width": width,
+            "height": 1100,
+            "deviceScaleFactor": 1,
+            "mobile": False,
+        })
+        self.cdp.call("Page.navigate", {"url": f"{self.url}?w={width}"})
+        deadline = time.time() + 10
+        last = None
+        while time.time() < deadline:
+            result = self.cdp.call(
+                "Runtime.evaluate",
+                {
+                    "expression": (
+                        "typeof window.measureB175 === 'function' "
+                        "? (window.measureB175(), document.getElementById('b175-metrics').textContent) "
+                        ": null"
+                    ),
+                    "returnByValue": True,
+                },
+            )
+            last = result.get("result", {}).get("value")
+            if last:
+                return json.loads(last)
+            time.sleep(0.1)
+        raise TimeoutError(f"layout metrics not ready: {last}")
+
+    def test_fifteen_digit_amount_clear_of_unresolved_chip(self) -> None:
+        for width in VIEWPORTS:
+            with self.subTest(width=width):
+                metrics = self._metrics(width)
+                self.assertEqual(width, metrics["viewport"], metrics)
+                self.assertIn("23,456,789,012,345.00", metrics["amountText"])
+                self.assertIn("未决", metrics["unresolvedText"])
+                self.assertIn("2026.07.31", metrics["cutoffText"])
+                self.assertTrue(metrics["amountVisible"])
+                self.assertTrue(metrics["unresolvedVisible"])
+                self.assertTrue(metrics["cutoffVisible"])
+                self.assertFalse(metrics["amountClipped"], metrics)
+                self.assertFalse(metrics["unresolvedClipped"], metrics)
+                self.assertFalse(metrics["cutoffClipped"], metrics)
+                self.assertEqual(0, metrics["amountUnresolvedOverlap"], metrics)
+                self.assertEqual(0, metrics["amountCutoffOverlap"], metrics)
+                self.assertEqual(0, metrics["unresolvedCutoffOverlap"], metrics)
+                self.assertEqual(0, metrics["directionUnresolvedOverlap"], metrics)
+                self.assertEqual(0, metrics["cutoffChevronOverlap"], metrics)
+                self.assertFalse(metrics["drawerAmountClipped"], metrics)
+                if 376 <= width <= 1179:
+                    self.assertTrue(metrics["fiveColVisible"], metrics)
+                if 376 <= width <= 900:
+                    self.assertTrue(metrics["stackedResult"], metrics)
+                if width <= 375:
+                    self.assertFalse(metrics["fiveColVisible"], metrics)
+
+
+LIVE_MEASURE = r"""
+(() => {
+  const pair = document.querySelector('[data-view="pair"]');
+  if (pair) pair.click();
+  const rows = [...document.querySelectorAll("#balanceLedgers .company-ledger.is-balances")];
+  if (!rows.length) return null;
+  const row = rows.find((item) => (item.textContent || "").includes("123,456,789,012,345")) || rows[0];
+  const amount = row.querySelector(".ledger-result .amount-with-currency");
+  const direction = row.querySelector(".ledger-result .status");
+  const unresolved = row.querySelector(".ledger-unresolved .status") || row.querySelector(".ledger-unresolved");
+  const cutoff = row.querySelector(".ledger-cutoff");
+  const chevron = row.querySelector("summary > svg");
+  const box = (el) => {
+    const r = el.getBoundingClientRect();
+    return { left: r.left, right: r.right, top: r.top, bottom: r.bottom };
+  };
+  const overlap = (a, b) => {
+    const dx = Math.min(a.right, b.right) - Math.max(a.left, b.left);
+    const dy = Math.min(a.bottom, b.bottom) - Math.max(a.top, b.top);
+    if (dx <= 0 || dy <= 0) return 0;
+    return Math.round(dx);
+  };
+  const clipped = (el) => el.scrollWidth > el.clientWidth + 1;
+  const amountBox = box(amount);
+  const unresolvedBox = box(unresolved);
+  return {
+    viewport: window.innerWidth,
+    amountText: (amount.textContent || "").replace(/\s+/g, " ").trim(),
+    unresolvedText: (unresolved.textContent || "").replace(/\s+/g, " ").trim(),
+    cutoffText: (cutoff.textContent || "").replace(/\s+/g, " ").trim(),
+    amountUnresolvedOverlap: overlap(amountBox, unresolvedBox),
+    directionUnresolvedOverlap: overlap(box(direction), unresolvedBox),
+    amountCutoffOverlap: overlap(amountBox, box(cutoff)),
+    unresolvedCutoffOverlap: overlap(unresolvedBox, box(cutoff)),
+    cutoffChevronOverlap: overlap(box(cutoff), box(chevron)),
+    amountClipped: clipped(amount),
+    unresolvedClipped: clipped(unresolved),
+    cutoffClipped: clipped(cutoff),
+    fiveColVisible: getComputedStyle(document.querySelector(".ledger-head.is-balances")).display !== "none",
+    stackedResult: getComputedStyle(row.querySelector(".ledger-result")).flexDirection === "column",
+    rowCount: rows.length,
+  };
+})()
+"""
+
+COMPANY_MEASURE = r"""
+(() => {
+  const balances = document.querySelector('[data-view="balances"]');
+  if (balances) balances.click();
+  const row = document.querySelector(".company-row.is-balance-counterparty");
+  if (!row) return null;
+  const amount = row.querySelector(".amount-with-currency") || row.querySelector(".company-row-figure strong");
+  const direction = row.querySelector(".status");
+  const cutoff = row.querySelector(".company-row-figure small");
+  const box = (el) => {
+    const r = el.getBoundingClientRect();
+    return { left: r.left, right: r.right, top: r.top, bottom: r.bottom, width: r.width, height: r.height };
+  };
+  const overlap = (a, b) => {
+    const dx = Math.min(a.right, b.right) - Math.max(a.left, b.left);
+    const dy = Math.min(a.bottom, b.bottom) - Math.max(a.top, b.top);
+    if (dx <= 0 || dy <= 0) return 0;
+    return Math.round(dx);
+  };
+  return {
+    viewport: window.innerWidth,
+    amountText: (amount?.textContent || "").replace(/\s+/g, " ").trim(),
+    directionText: (direction?.textContent || "").replace(/\s+/g, " ").trim(),
+    cutoffText: (cutoff?.textContent || "").replace(/\s+/g, " ").trim(),
+    amountDirectionOverlap: amount && direction ? overlap(box(amount), box(direction)) : 0,
+    visible: Boolean(amount && amount.getBoundingClientRect().width > 4),
+  };
+})()
+"""
+
+
+class LiveAdminDirectoryLayoutTests(unittest.TestCase):
+    """Chromium against a real login/API page with B-168-scale 15-digit amounts."""
+
+    @classmethod
+    def setUpClass(cls) -> None:
+        from test_positions_api import IntercompanyApiTests
+
+        cls.api = IntercompanyApiTests("test_admin_balances_directory")
+        cls.api.setUp()
+        confirmed = cls.api._fresh_pair("123456789012345.00")
+        cls.api._confirm(confirmed["ledger_event_id"])
+        cls.api._fresh_pair("2150.00")
+        cls.tmp = tempfile.TemporaryDirectory(prefix="b44-live-", ignore_cleanup_errors=True)
+        cls.proc = subprocess.Popen(
+            [
+                str(chrome_bin()),
+                "--headless=new",
+                "--disable-gpu",
+                "--no-first-run",
+                "--disable-extensions",
+                "--remote-debugging-port=0",
+                f"--user-data-dir={cls.tmp.name}",
+                "about:blank",
+            ],
+            stdout=subprocess.DEVNULL,
+            stderr=subprocess.DEVNULL,
+        )
+        port_file = Path(cls.tmp.name) / "DevToolsActivePort"
+        deadline = time.time() + 15
+        listing = None
+        while time.time() < deadline:
+            if port_file.exists() and port_file.stat().st_size:
+                text = port_file.read_text(encoding="utf-8").strip().splitlines()
+                if text:
+                    cls.debug_port = int(text[0])
+                    try:
+                        listing = json.loads(
+                            urlopen(
+                                f"http://127.0.0.1:{cls.debug_port}/json/list",
+                                timeout=5,
+                            ).read()
+                        )
+                    except Exception:
+                        listing = None
+                    if listing and any(item.get("type") == "page" for item in listing):
+                        break
+            time.sleep(0.05)
+        else:
+            raise RuntimeError("Chrome DevTools port not ready")
+        page = next(item for item in listing if item.get("type") == "page")
+        cls.cdp = _Cdp(page["webSocketDebuggerUrl"])
+        cls.cdp.call("Runtime.enable")
+        cls.cdp.call("Page.enable")
+        cls.cdp.call("Network.enable")
+        token = cls.api.admin.cookies["cw_session"]
+        cls.cdp.call(
+            "Network.setCookie",
+            {
+                "name": "cw_session",
+                "value": token,
+                "url": f"http://127.0.0.1:{cls.api.port}/",
+            },
+        )
+
+    @classmethod
+    def tearDownClass(cls) -> None:
+        if getattr(cls, "cdp", None):
+            cls.cdp.close()
+        if getattr(cls, "proc", None):
+            cls.proc.terminate()
+            try:
+                cls.proc.wait(timeout=5)
+            except subprocess.TimeoutExpired:
+                cls.proc.kill()
+                cls.proc.wait(timeout=5)
+        time.sleep(0.2)
+        if getattr(cls, "api", None):
+            cls.api.tearDown()
+            cls.api.doCleanups()
+        if getattr(cls, "tmp", None):
+            cls.tmp.cleanup()
+
+    def _eval(self, expression: str):
+        deadline = time.time() + 12
+        last = None
+        while time.time() < deadline:
+            result = self.cdp.call(
+                "Runtime.evaluate",
+                {"expression": expression, "returnByValue": True},
+            )
+            last = result.get("result", {}).get("value")
+            if last:
+                return last
+            time.sleep(0.15)
+        raise TimeoutError(f"live page metrics not ready: {last}")
+
+    def _open(self, path: str, width: int) -> None:
+        self.cdp.call("Emulation.setDeviceMetricsOverride", {
+            "width": width,
+            "height": 1100,
+            "deviceScaleFactor": 1,
+            "mobile": False,
+        })
+        self.cdp.call("Page.navigate", {"url": f"http://127.0.0.1:{self.api.port}/{path}"})
+        time.sleep(0.4)
+
+    def test_live_admin_directory_viewports(self) -> None:
+        for width in (720, 768, 800, 900, 375, 1024, 1440):
+            with self.subTest(width=width):
+                self._open("admin.html", width)
+                metrics = self._eval(LIVE_MEASURE)
+                self.assertEqual(width, metrics["viewport"], metrics)
+                self.assertGreaterEqual(metrics["rowCount"], 1, metrics)
+                self.assertIn("123,456,789,012,345", metrics["amountText"], metrics)
+                self.assertIn("未决", metrics["unresolvedText"], metrics)
+                self.assertIn("2026.07.31", metrics["cutoffText"], metrics)
+                self.assertFalse(metrics["amountClipped"], metrics)
+                self.assertFalse(metrics["unresolvedClipped"], metrics)
+                self.assertEqual(0, metrics["amountUnresolvedOverlap"], metrics)
+                self.assertEqual(0, metrics["directionUnresolvedOverlap"], metrics)
+                self.assertEqual(0, metrics["amountCutoffOverlap"], metrics)
+                if 376 <= width <= 900:
+                    self.assertTrue(metrics["stackedResult"], metrics)
+                if width <= 375:
+                    self.assertFalse(metrics["fiveColVisible"], metrics)
+
+    def test_live_company_balance_rows(self) -> None:
+        token = self.api.cashier_a.cookies["cw_session"]
+        self.cdp.call(
+            "Network.setCookie",
+            {
+                "name": "cw_session",
+                "value": token,
+                "url": f"http://127.0.0.1:{self.api.port}/",
+            },
+        )
+        for width in (375, 1440):
+            with self.subTest(width=width):
+                self._open("company.html", width)
+                metrics = self._eval(COMPANY_MEASURE)
+                self.assertTrue(metrics["visible"], metrics)
+                self.assertTrue(metrics["amountText"], metrics)
+                self.assertTrue(metrics["directionText"], metrics)
+                self.assertIn("截止", metrics["cutoffText"], metrics)
+                self.assertEqual(0, metrics["amountDirectionOverlap"], metrics)
+
+
+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_login_frontend.py

@@ -0,0 +1,84 @@
+"""Static contracts for the B-229 login desktop layout."""
+
+from __future__ import annotations
+
+from pathlib import Path
+import re
+import unittest
+
+ROOT = Path(__file__).resolve().parents[1]
+WEB = ROOT / "web"
+
+
+class LoginFrontendContractTests(unittest.TestCase):
+    @classmethod
+    def setUpClass(cls) -> None:
+        cls.html = (WEB / "index.html").read_text(encoding="utf-8")
+        cls.css = (WEB / "styles.css").read_text(encoding="utf-8")
+        cls.js = (WEB / "app.js").read_text(encoding="utf-8")
+
+    def test_dual_zone_markup_and_auth_controls(self) -> None:
+        self.assertIn('class="entry-context"', self.html)
+        self.assertIn('class="entry-form-wrap"', self.html)
+        self.assertIn('id="loginForm"', self.html)
+        self.assertIn('id="togglePassword"', self.html)
+        self.assertIn('id="changePassword"', self.html)
+        self.assertIn('id="loginError"', self.html)
+        self.assertIn('name="username"', self.html)
+        self.assertIn('name="password"', self.html)
+        self.assertIn('name="new_password"', self.html)
+        self.assertIn('name="confirm_password"', self.html)
+        self.assertIn('value="admin"', self.html)
+        self.assertIn('value="company"', self.html)
+        self.assertIn("总账管理端", self.html)
+        self.assertIn("公司业务端", self.html)
+        self.assertIn("服务状态", self.html)
+        self.assertIn("当前账期", self.html)
+        self.assertNotIn("entry-card", self.html)
+        self.assertNotIn('value="group-admin"', self.html)
+        self.assertNotIn('value="demo123456"', self.html)
+
+    def test_login_css_lives_in_one_section(self) -> None:
+        self.assertIn("minmax(460px, 520px)", self.css)
+        self.assertIn("max-width: 1180px", self.css)
+        self.assertIn("margin: 0 auto", self.css)
+        self.assertIn("width: min(440px, 100%)", self.css)
+        self.assertIn("@media (max-width: 1023px)", self.css)
+        self.assertIn("@media (max-width: 720px)", self.css)
+        self.assertIn("minmax(400px, 440px)", self.css)
+        self.assertNotIn(".entry-card", self.css)
+        self.assertNotIn("0 0 60px rgba(55, 235, 137, 0.06)", self.css)
+        login_block = self.css.split("/* Login */", 1)[1]
+        after_login = login_block.split("/* ---- B-44", 1)[0] if "/* ---- B-44" in login_block else login_block
+        self.assertEqual(1, after_login.count(".entry-shell { width: 100%;"))
+        self.assertEqual(3, len(re.findall(r"\.entry-shell \{", after_login)))
+        later = self.css.split("/* ---- B-44 intercompany balances ---- */", 1)[-1]
+        self.assertNotIn(".entry-shell", later)
+        self.assertNotIn(".entry-form {", later)
+        self.assertNotIn(".role-switch {", later)
+
+    def test_login_error_and_keyboard_focus_follow_tokens(self) -> None:
+        self.assertIn(".entry-form #loginError { color: var(--color-danger); }", self.css)
+        self.assertIn(
+            ".entry-form .field input:focus-visible { outline: 2px solid var(--color-primary-strong); outline-offset: 3px; }",
+            self.css,
+        )
+
+    def test_role_switch_reuses_segmented_rhythm(self) -> None:
+        self.assertIn(".role-switch { display: flex; gap: 4px; padding: 4px;", self.css)
+        self.assertIn("min-height: 36px", self.css)
+        self.assertIn('role="radiogroup"', self.html)
+        self.assertIn("class=\"sr-only\"", self.html)
+
+    def test_auth_javascript_untouched(self) -> None:
+        self.assertIn("function initEntry()", self.js)
+        self.assertIn('fetch("/api/login"', self.js)
+        self.assertIn('fetch("/api/password/change"', self.js)
+        self.assertIn("must_change_password", self.js)
+        self.assertIn("#togglePassword", self.js)
+        self.assertIn("进入总账管理端", self.js)
+        self.assertIn("进入公司业务端", self.js)
+
+
+if __name__ == "__main__":
+    unittest.main()

tests/test_login_layout.py

@@ -0,0 +1,228 @@
+"""Chromium layout regression for the B-229 login page.
+
+Measures dual-zone geometry, form width, overflow and overlap at the
+accepted viewports. Screenshots are written next to other visual evidence.
+"""
+
+from __future__ import annotations
+
+import base64
+import json
+import subprocess
+import sys
+import tempfile
+import threading
+import time
+import unittest
+from http.server import ThreadingHTTPServer
+from pathlib import Path
+from urllib.request import urlopen
+
+ROOT = Path(__file__).resolve().parents[1]
+if str(Path(__file__).resolve().parent) not in sys.path:
+    sys.path.insert(0, str(Path(__file__).resolve().parent))
+
+from test_b44_layout import QuietHandler, _Cdp, chrome_bin  # noqa: E402
+
+SCREEN_DIR = ROOT / "screenshots"
+LOGIN_URL = "/web/index.html"
+MEASURE = r"""
+(() => {
+  const box = (el) => {
+    if (!el) return null;
+    const r = el.getBoundingClientRect();
+    return {
+      left: r.left, right: r.right, top: r.top, bottom: r.bottom,
+      width: r.width, height: r.height
+    };
+  };
+  const overlapArea = (a, b) => {
+    if (!a || !b) return 0;
+    const dx = Math.min(a.right, b.right) - Math.max(a.left, b.left);
+    const dy = Math.min(a.bottom, b.bottom) - Math.max(a.top, b.top);
+    if (dx <= 0 || dy <= 0) return 0;
+    return Math.round(dx * dy);
+  };
+  const shell = document.querySelector(".entry-shell");
+  const context = document.querySelector(".entry-context");
+  const wrap = document.querySelector(".entry-form-wrap");
+  const form = document.querySelector(".entry-form");
+  const role = document.querySelector(".role-switch");
+  const spans = [...document.querySelectorAll(".role-switch span")];
+  const brand = document.querySelector("#product-name");
+  const status = document.querySelector(".entry-status");
+  const statement = document.querySelector(".entry-statement h1");
+  const sh = box(shell);
+  const ctx = box(context);
+  const wr = box(wrap);
+  const fm = box(form);
+  const sp = spans.map(box);
+  const clipped = (el) => Boolean(el && el.scrollWidth > el.clientWidth + 1);
+  return {
+    viewport: window.innerWidth,
+    viewportH: window.innerHeight,
+    grid: getComputedStyle(shell).gridTemplateColumns,
+    shellBox: sh,
+    shellCentered: Boolean(sh && Math.abs((sh.left + sh.right) / 2 - window.innerWidth / 2) <= 1),
+    contextBox: ctx,
+    wrapBox: wr,
+    formBox: fm,
+    formWidth: fm ? Math.round(fm.width) : 0,
+    roleHeight: role ? Math.round(role.getBoundingClientRect().height) : 0,
+    roleHorizontal: sp.length === 2 && sp[0].right <= sp[1].left + 2,
+    dualZone: Boolean(ctx && wr && ctx.right <= wr.left + 2 && Math.abs(ctx.top - wr.top) < 48),
+    stacked: Boolean(ctx && wr && ctx.bottom <= wr.top + 8),
+    overlap: overlapArea(ctx, fm),
+    pageOverflowX: document.documentElement.scrollWidth - window.innerWidth,
+    formBottom: fm ? fm.bottom : 0,
+    formFitsViewport: Boolean(fm && fm.top >= -1 && fm.bottom <= window.innerHeight + 2),
+    brandClipped: clipped(brand),
+    statementClipped: clipped(statement),
+    statusText: (status?.textContent || "").replace(/\s+/g, " ").trim(),
+    periodText: (document.querySelector(".entry-facts")?.textContent || "").replace(/\s+/g, " ").trim(),
+    hasToggle: Boolean(document.querySelector("#togglePassword")),
+    hasError: Boolean(document.querySelector("#loginError")),
+    changeHidden: document.querySelector("#changePassword")?.hidden === true,
+  };
+})()
+"""
+
+VIEWPORTS = (
+    (1440, 900, "desktop", "b229-login-1440.png"),
+    (1366, 768, "desktop", "b229-login-1366.png"),
+    (1024, 768, "desktop", "b229-login-1024.png"),
+    (768, 1024, "compact", "b229-login-768.png"),
+    (375, 812, "mobile", "b229-login-375.png"),
+)
+
+
+class LoginLayoutTests(unittest.TestCase):
+    @classmethod
+    def setUpClass(cls) -> None:
+        cls.chrome = chrome_bin()
+        cls.httpd = ThreadingHTTPServer(("127.0.0.1", 0), QuietHandler)
+        cls.http_thread = threading.Thread(target=cls.httpd.serve_forever, daemon=True)
+        cls.http_thread.start()
+        cls.port = cls.httpd.server_address[1]
+        cls.tmp = tempfile.TemporaryDirectory(prefix="b229-login-", ignore_cleanup_errors=True)
+        cls.proc = subprocess.Popen(
+            [
+                str(cls.chrome),
+                "--headless=new",
+                "--disable-gpu",
+                "--no-first-run",
+                "--disable-extensions",
+                "--hide-scrollbars",
+                "--remote-debugging-port=0",
+                f"--user-data-dir={cls.tmp.name}",
+                "about:blank",
+            ],
+            stdout=subprocess.DEVNULL,
+            stderr=subprocess.DEVNULL,
+        )
+        port_file = Path(cls.tmp.name) / "DevToolsActivePort"
+        deadline = time.time() + 15
+        listing = None
+        while time.time() < deadline:
+            if port_file.exists() and port_file.stat().st_size:
+                text = port_file.read_text(encoding="utf-8").strip().splitlines()
+                if text:
+                    cls.debug_port = int(text[0])
+                    try:
+                        listing = json.loads(
+                            urlopen(f"http://127.0.0.1:{cls.debug_port}/json/list", timeout=5).read()
+                        )
+                    except Exception:
+                        listing = None
+                    if listing and any(item.get("type") == "page" for item in listing):
+                        break
+            time.sleep(0.05)
+        else:
+            raise RuntimeError("Chrome DevTools port not ready")
+        page = next(item for item in listing if item.get("type") == "page")
+        cls.cdp = _Cdp(page["webSocketDebuggerUrl"])
+        cls.cdp.call("Runtime.enable")
+        cls.cdp.call("Page.enable")
+        SCREEN_DIR.mkdir(exist_ok=True)
+
+    @classmethod
+    def tearDownClass(cls) -> None:
+        if getattr(cls, "cdp", None):
+            cls.cdp.close()
+        if getattr(cls, "proc", None):
+            cls.proc.terminate()
+            try:
+                cls.proc.wait(timeout=5)
+            except Exception:
+                cls.proc.kill()
+                cls.proc.wait(timeout=5)
+        time.sleep(0.2)
+        if getattr(cls, "httpd", None):
+            cls.httpd.shutdown()
+            cls.httpd.server_close()
+        if getattr(cls, "tmp", None):
+            cls.tmp.cleanup()
+
+    def _open(self, width: int, height: int) -> dict:
+        self.cdp.call(
+            "Emulation.setDeviceMetricsOverride",
+            {
+                "width": width,
+                "height": height,
+                "deviceScaleFactor": 1,
+                "mobile": width <= 720,
+            },
+        )
+        self.cdp.call("Page.navigate", {"url": f"http://127.0.0.1:{self.port}{LOGIN_URL}"})
+        time.sleep(0.4)
+        deadline = time.time() + 8
+        last = None
+        while time.time() < deadline:
+            result = self.cdp.call("Runtime.evaluate", {"expression": MEASURE, "returnByValue": True})
+            last = result.get("result", {}).get("value")
+            if last and last.get("formWidth"):
+                return last
+            time.sleep(0.1)
+        raise TimeoutError(f"login metrics not ready: {last}")
+
+    def _shot(self, name: str) -> None:
+        raw = self.cdp.call("Page.captureScreenshot", {"format": "png", "captureBeyondViewport": False})
+        (SCREEN_DIR / name).write_bytes(base64.b64decode(raw["data"]))
+
+    def test_login_viewports(self) -> None:
+        for width, height, mode, shot in VIEWPORTS:
+            with self.subTest(width=width, height=height, mode=mode):
+                metrics = self._open(width, height)
+                self._shot(shot)
+                self.assertEqual(width, metrics["viewport"], metrics)
+                self.assertEqual(0, metrics["overlap"], metrics)
+                self.assertLessEqual(metrics["pageOverflowX"], 1, metrics)
+                self.assertFalse(metrics["brandClipped"], metrics)
+                self.assertFalse(metrics["statementClipped"], metrics)
+                self.assertTrue(metrics["roleHorizontal"], metrics)
+                self.assertLessEqual(metrics["roleHeight"], 52, metrics)
+                self.assertIn("运行中", metrics["statusText"], metrics)
+                self.assertIn("2026 年 7 月", metrics["periodText"], metrics)
+                self.assertTrue(metrics["hasToggle"], metrics)
+                self.assertTrue(metrics["hasError"], metrics)
+                self.assertTrue(metrics["changeHidden"], metrics)
+                if mode == "desktop":
+                    self.assertTrue(metrics["dualZone"], metrics)
+                    self.assertLessEqual(metrics["shellBox"]["width"], 1180, metrics)
+                    self.assertTrue(metrics["shellCentered"], metrics)
+                    self.assertFalse(metrics["stacked"], metrics)
+                    self.assertGreaterEqual(metrics["formWidth"], 420, metrics)
+                    self.assertLessEqual(metrics["formWidth"], 460, metrics)
+                    self.assertTrue(metrics["formFitsViewport"], metrics)
+                elif mode == "compact":
+                    self.assertTrue(metrics["dualZone"], metrics)
+                    self.assertFalse(metrics["stacked"], metrics)
+                    self.assertGreaterEqual(metrics["formWidth"], 360, metrics)
+                    self.assertLessEqual(metrics["formWidth"], 440, metrics)
+                else:
+                    self.assertTrue(metrics["stacked"], metrics)
+                    self.assertFalse(metrics["dualZone"], metrics)
+
+
+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_persistence.py

@@ -41,7 +41,7 @@ class PersistenceTestCase(unittest.TestCase):
 class MigrationTests(PersistenceTestCase):
     def test_migrate_creates_schema_and_is_idempotent(self) -> None:
         first = applied_versions(self.connection)
-        self.assertEqual([1, 2, 3, 4, 5], first)
+        self.assertEqual([1, 2, 3, 4, 5, 6], first)
         self.assertEqual([], migrate(self.connection))
         self.assertEqual(first, applied_versions(self.connection))
         tables = {
@@ -73,19 +73,28 @@ class MigrationTests(PersistenceTestCase):
             "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",
             "schema_migrations",
         ):
             self.assertIn(table, tables)
 
     def test_rollback_removes_schema_and_forward_rebuilds_it(self) -> None:
-        self.assertEqual([5, 4, 3, 2, 1], rollback(self.connection, 0))
+        self.assertEqual([6, 5, 4, 3, 2, 1], rollback(self.connection, 0))
         self.assertEqual([], applied_versions(self.connection))
         remaining = self.connection.execute(
             "SELECT name FROM sqlite_master WHERE type = 'table' AND name = 'source_rows'"
         ).fetchone()
         self.assertIsNone(remaining)
-        self.assertEqual([1, 2, 3, 4, 5], migrate(self.connection))
-        self.assertEqual([1, 2, 3, 4, 5], applied_versions(self.connection))
+        self.assertEqual([1, 2, 3, 4, 5, 6], migrate(self.connection))
+        self.assertEqual([1, 2, 3, 4, 5, 6], applied_versions(self.connection))
 
     def test_rollback_to_4_keeps_bank_evidence_and_drops_event_layer(self) -> None:
         self.import_sample()
@@ -93,7 +102,7 @@ class MigrationTests(PersistenceTestCase):
             "SELECT COUNT(*) AS n FROM source_rows"
         ).fetchone()["n"]
         self.assertGreater(row_count, 0)
-        self.assertEqual([5], rollback(self.connection, 4))
+        self.assertEqual([6, 5], rollback(self.connection, 4))
         # The pre-migration evidence and schema are untouched.
         self.assertEqual(
             row_count,
@@ -109,6 +118,10 @@ class MigrationTests(PersistenceTestCase):
             "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(
@@ -116,6 +129,93 @@ class MigrationTests(PersistenceTestCase):
         ).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(

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()

web/admin.html

@@ -147,21 +147,21 @@
           </section>
 
           <section class="app-view" data-page="pair">
-            <header class="page-heading"><div><h1>往来查询</h1><p>按公司对查询双方口径、科目和逐笔凭证</p></div></header>
+            <header class="page-heading"><div><h1>往来查询</h1><p>公司间往来余额目录、公司对明细与逐层追溯</p></div>
+              <span class="status neutral" id="balanceOpeningNote">期初不可用 · 仅显示期间净变动</span>
+            </header>
             <section class="query-band">
-              <form class="pair-query-form" data-pair-form>
-                <label class="field"><span>本方公司</span><select name="from"><option>A公司</option><option>B公司</option><option>C公司</option><option>D公司</option><option>E公司</option><option>F公司</option></select></label>
-                <button class="swap-button" type="button" data-swap aria-label="交换公司" title="交换公司"><svg><use href="icons.svg#arrow-left-right"/></svg></button>
-                <label class="field"><span>对方公司</span><select name="to"><option>B公司</option><option>C公司</option><option>D公司</option><option>E公司</option><option>F公司</option><option>A公司</option></select></label>
-                <label class="field"><span>统计截止</span><input name="end" type="date" value="2026-07-31" /></label>
+              <form class="pair-query-form" data-balance-form>
+                <label class="field"><span>统计起始</span><input name="from" type="date" value="2026-01-01" /></label>
+                <label class="field"><span>统计截止</span><input name="cutoff" type="date" value="2026-07-31" /></label>
+                <label class="field"><span>币种</span><select name="currency"><option value="">全部币种</option><option value="CNY">CNY</option><option value="RMB">RMB</option></select></label>
                 <button class="button primary" type="submit"><svg><use href="icons.svg#search"/></svg>查询</button>
               </form>
             </section>
-            <section class="pair-report" id="pairReport">
-              <header class="pair-report-heading"><div><h2><span data-pair-from>A公司</span> 与 <span data-pair-to>B公司</span></h2><p id="pairPeriod">统计口径 2026.01.01—2026.07.31</p></div><span class="status warning" id="pairReviewStatus">含 1 笔待审核</span></header>
-              <div class="pair-balance-line"><div><span>期初余额</span><strong id="pairOpening">0.00</strong></div><div><span>本期借方</span><strong id="pairDebit">2,416.00</strong></div><div><span>本期贷方</span><strong id="pairCredit">1,136.00</strong></div><div class="pair-final"><span>期末结果</span><strong id="pairFinal">应收 1,280.00<small>万元</small></strong></div></div>
-              <div class="subject-strip"><button class="is-active" data-subject-filter="all" aria-pressed="true"><span>全部往来</span><strong data-subject-total="all">5 笔</strong></button><button data-subject-filter="应收" aria-pressed="false"><span>应收</span><strong data-subject-total="应收">1,280.00</strong></button><button data-subject-filter="其他应收" aria-pressed="false"><span>其他应收</span><strong data-subject-total="其他应收">640.00</strong></button><button data-subject-filter="应付" aria-pressed="false"><span>应付</span><strong data-subject-total="应付">728.00</strong></button><button data-subject-filter="其他应付" aria-pressed="false"><span>其他应付</span><strong data-subject-total="其他应付">408.00</strong></button></div>
-              <div class="table-scroll"><table class="data-table" id="pairTransactions"><thead><tr><th>交易日期</th><th>方向</th><th>科目</th><th>本方账户</th><th>对方账户</th><th>摘要</th><th>匹配</th><th class="number">金额（万元）</th></tr></thead><tbody><tr data-subject="应收"><td>2026.07.18</td><td>转出</td><td>应收</td><td>中信 · 5316</td><td>工行 · 9481</td><td>往来款</td><td><span class="status success">双边匹配</span></td><td class="number">1,000.00</td></tr><tr data-subject="应收"><td>2026.07.06</td><td>转入</td><td>应收</td><td>中信 · 5316</td><td>工行 · 9481</td><td>归还往来款</td><td><span class="status success">双边匹配</span></td><td class="number">−320.00</td></tr><tr data-subject="其他应收"><td>2026.06.27</td><td>转出</td><td>其他应收</td><td>建行 · 0845</td><td>工行 · 9481</td><td>资金调拨</td><td><span class="status warning">单边待核</span></td><td class="number">600.00</td></tr></tbody></table></div>
+            <section class="panel company-ledger-panel" aria-label="公司余额目录">
+              <div class="panel-heading"><div><h2>公司余额目录</h2><p>每行余额都附带截止日、期初状态、本期借贷、结果与未决金额</p></div></div>
+              <div class="ledger-head is-balances"><span>公司</span><span class="ledger-hide-md">借方合计</span><span class="ledger-hide-md">贷方合计</span><span>期末结果</span><span>未决</span><span>截止日</span><span></span></div>
+              <div id="balanceLedgers" class="company-ledgers" aria-live="polite"></div>
             </section>
           </section>
 
@@ -219,7 +219,7 @@
     <dialog id="auditDialog" class="dialog">
       <form id="auditForm">
         <header><div><h2 id="auditDialogTitle">审核事项</h2><p id="auditDialogMeta">原始证据与处理决定将一并留痕</p></div><button type="button" class="icon-button" data-close-audit aria-label="关闭" title="关闭"><svg><use href="icons.svg#x"/></svg></button></header>
-        <div class="dialog-body"><div class="evidence-block" id="auditEvidence"></div><label class="field"><span>处理决定</span><select name="decision" required><option value="">请选择</option><option>确认并纳入计算</option><option>退回公司补充材料</option><option>转为异常待后续处理</option></select></label><label class="field"><span>处理依据</span><textarea name="reason" rows="3" required placeholder="填写核验账号、摘要、回单或说明"></textarea></label></div>
+        <div class="dialog-body"><div class="evidence-block" id="auditEvidence"></div><label class="field"><span>处理决定</span><select name="decision" required><option value="">请选择</option><option>确认并纳入计算</option><option>退回公司补充材料</option><option>转为异常</option></select></label><p class="decision-danger" id="auditExceptionNote" hidden>转为异常后，该记录暂不纳入余额计算，转入异常队列等待人工核查；此操作将写入审计日志。</p><label class="field"><span>处理依据</span><textarea name="reason" rows="3" required placeholder="填写核验账号、摘要、回单或说明"></textarea></label></div>
         <footer><button type="button" class="button secondary" data-close-audit>取消</button><button class="button primary" type="submit">提交审核结果</button></footer>
       </form>
     </dialog>
@@ -230,6 +230,17 @@
         <footer><button type="button" class="button secondary" data-close-closing>取消</button><button class="button primary" type="submit">确认执行结账</button></footer>
       </form>
     </dialog>
+    <div class="drawer-scrim" id="drawerScrim" data-close-drawer aria-hidden="true"></div>
+    <aside class="drawer" id="evidenceDrawer" aria-label="往来明细与源行证据抽屉" aria-hidden="true">
+      <header class="drawer-header">
+        <div>
+          <div class="drawer-breadcrumb" id="drawerBreadcrumb"></div>
+          <h2 id="drawerTitle">往来明细</h2>
+        </div>
+        <button type="button" class="icon-button" data-close-drawer aria-label="关闭抽屉" title="关闭"><svg><use href="icons.svg#x"/></svg></button>
+      </header>
+      <div class="drawer-body" id="drawerBody" tabindex="-1"></div>
+    </aside>
     <div class="toast-region" id="toastRegion" aria-live="polite"></div>
     <script src="app.js"></script>
   </body>

web/company.html

@@ -26,7 +26,8 @@
           <button class="nav-item" data-view="upload"><svg><use href="icons.svg#upload"/></svg><span>流水导入</span></button>
           <button class="nav-item" data-view="manual"><svg><use href="icons.svg#plus"/></svg><span>手工记录</span></button>
           <button class="nav-item" data-view="flows"><svg><use href="icons.svg#file-spreadsheet"/></svg><span>流水管理</span></button>
-          <button class="nav-item" data-view="reconcile"><svg><use href="icons.svg#arrow-left-right"/></svg><span>往来确认</span><b>2</b></button>
+          <button class="nav-item" data-view="balances"><svg><use href="icons.svg#arrow-left-right"/></svg><span>往来余额</span></button>
+          <button class="nav-item" data-view="reconcile"><svg><use href="icons.svg#circle-check"/></svg><span>往来确认</span><b>2</b></button>
           <button class="nav-item" data-view="accounts"><svg><use href="icons.svg#landmark"/></svg><span>银行账户</span></button>
           <button class="nav-item" data-view="notifications"><svg><use href="icons.svg#bell"/></svg><span>通知</span><b>2</b></button>
         </nav>
@@ -140,7 +141,7 @@
                 <div class="form-body">
                   <div class="form-grid"><label class="field"><span>交易日期</span><input name="transactionDate" type="date" value="2026-08-06" required /></label><label class="field"><span>收付方向</span><select name="direction" required><option>付款</option><option>收款</option></select></label></div>
                   <div class="form-grid"><label class="field"><span>金额（元）</span><input name="amount" type="number" min="0.01" step="0.01" required /></label><label class="field"><span>资金来源</span><select name="sourceAccount" required><option value="">请选择</option><option>个人过账</option></select></label></div>
-                  <div class="form-grid"><label class="field"><span>对方类型</span><select name="counterpartyType" required><option>集团内部公司</option><option>个人过账方</option><option>外部单位</option></select></label><label class="field"><span>对方名称</span><input name="counterparty" maxlength="100" placeholder="公司全称或个人姓名" required /></label></div>
+                  <div class="form-grid"><label class="field"><span>对方类型</span><select name="counterpartyType" required><option>集团内部公司</option><option>个人过账方</option><option>外部单位</option></select></label><label class="field"><span>对方公司</span><select name="counterparty" required><option value="">请选择集团内部公司</option></select></label></div>
                   <div class="form-grid"><label class="field"><span>对方账号</span><input name="counterpartyAccount" maxlength="64" placeholder="可选" /></label><label class="field"><span>往来科目</span><select name="subject" required><option>应收</option><option>应付</option><option>其他应收</option><option>其他应付</option></select></label></div>
                   <label class="field"><span>业务摘要</span><input name="summary" maxlength="120" placeholder="例如：个人代付后转回" required /></label>
                   <label class="field"><span>补充说明</span><textarea name="remark" rows="3" maxlength="500" placeholder="说明形成原因和核对依据" required></textarea></label>
@@ -162,6 +163,25 @@
             <section class="panel"><div class="table-summary"><span>当前结果 <strong id="flowCount">3</strong> 笔</span><span>金额单位：元</span></div><div class="table-scroll"><table class="data-table" id="flowTable"><thead><tr><th>日期</th><th>银行账户</th><th>方向</th><th>对方户名 / 账号</th><th>摘要</th><th>银行流水号</th><th>归集状态</th><th class="number">金额</th></tr></thead><tbody><tr data-bank="中信银行"><td>2026.07.18</td><td>中信银行 · 5316</td><td>转出</td><td><strong>B公司</strong><small>尾号 9481</small></td><td>往来款</td><td>CIT260718018</td><td><span class="status success">双边匹配</span></td><td class="number">10,000,000.00</td></tr><tr data-bank="建设银行"><td>2026.07.12</td><td>建设银行 · 0845</td><td>转出</td><td><strong>A公司</strong><small>尾号 5316</small></td><td>同名账户调拨</td><td>CCB260712031</td><td><span class="status neutral">同公司调拨</span></td><td class="number">2,000,000.00</td></tr><tr data-bank="中信银行"><td>2026.07.06</td><td>中信银行 · 5316</td><td>转入</td><td><strong>B公司</strong><small>尾号 9481</small></td><td>归还往来款</td><td>CIT260706041</td><td><span class="status success">双边匹配</span></td><td class="number">3,200,000.00</td></tr></tbody></table></div></section>
           </section>
 
+          <section class="app-view" data-page="balances">
+            <header class="page-heading"><div><h1>往来余额</h1><p>本公司往来余额、对方公司明细与允许查看的源证据</p></div>
+              <span class="status neutral" id="companyOpeningNote">期初不可用 · 仅显示期间净变动</span>
+            </header>
+            <div class="company-alert balance-alert" id="companyUnresolvedAlert" hidden>
+              <svg><use href="icons.svg#circle-alert"/></svg>
+              <div><strong id="companyUnresolvedText"></strong><p>未确认事项不影响已确认余额，处理前请先核对证据。</p></div>
+              <button class="button secondary" data-view-link="reconcile">去确认</button>
+            </div>
+            <section class="pair-report" id="companyBalanceSummary">
+              <header class="pair-report-heading"><div><h2>本公司往来汇总</h2><p id="companyBalancePeriod">统计口径</p></div></header>
+              <div id="companyBalanceGroups" class="balance-currency-groups"></div>
+            </section>
+            <section class="panel company-stack-panel">
+              <div class="panel-heading"><div><h2>对方公司明细</h2><p>点击任意对方公司查看往来事件与允许的源证据</p></div></div>
+              <div class="company-list" id="companyCounterparties" aria-live="polite"></div>
+            </section>
+          </section>
+
           <section class="app-view" data-page="reconcile">
             <header class="page-heading"><div><h1>往来确认</h1><p>系统计算为主，只处理无法确定的匹配与科目</p></div></header>
             <section class="reconcile-summary"><div><span>自动确认</span><strong>18 笔</strong><small>无需人工处理</small></div><div><span>单边待匹配</span><strong id="matchPendingCount">1 笔</strong><small>需选择对方证据</small></div><div><span>科目待确认</span><strong id="subjectPendingCount">1 笔</strong><small>需选择会计科目</small></div></section>
@@ -195,6 +215,17 @@
         <footer><button type="button" class="button secondary" data-close-account>取消</button><button class="button primary" type="submit">提交登记</button></footer>
       </form>
     </dialog>
+    <div class="drawer-scrim" id="drawerScrim" data-close-drawer aria-hidden="true"></div>
+    <aside class="drawer" id="evidenceDrawer" aria-label="往来明细与源行证据抽屉" aria-hidden="true">
+      <header class="drawer-header">
+        <div>
+          <div class="drawer-breadcrumb" id="drawerBreadcrumb"></div>
+          <h2 id="drawerTitle">往来明细</h2>
+        </div>
+        <button type="button" class="icon-button" data-close-drawer aria-label="关闭抽屉" title="关闭"><svg><use href="icons.svg#x"/></svg></button>
+      </header>
+      <div class="drawer-body" id="drawerBody" tabindex="-1"></div>
+    </aside>
     <div class="toast-region" id="toastRegion" aria-live="polite"></div>
     <script src="app.js"></script>
   </body>

web/index.html

@@ -11,19 +11,31 @@
     <!--
       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。
+      STORY: 桌面双区入口：左侧确认集团身份、系统名称与账期状态，右侧选择工作端口后登录。
+      FIRST VIEWPORT: 横向双区；左侧入口信息，右侧 420-460px 登录表单。端口选择为紧凑分段控件。
       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">
+      <section class="entry-context" aria-labelledby="product-name">
         <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>
+        <p class="entry-status"><span>服务状态</span><b>运行中</b></p>
+        <div class="entry-statement">
+          <h1>一笔往来，追溯到双方银行凭证。</h1>
+          <p>选择与账号一致的工作端口后进入对应工作台。总账管理端查看集团全貌，公司业务端只处理本公司账务。</p>
+        </div>
+        <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>
+      <section class="entry-form-wrap" aria-labelledby="login-title">
         <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>
+            <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 class="sr-only">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 class="sr-only">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>
@@ -36,11 +48,6 @@
           <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>

web/styles.css

@@ -26,6 +26,8 @@
   --color-danger-wash: rgba(255, 98, 109, 0.11);
   --color-info: #66a8ff;
   --color-info-wash: rgba(102, 168, 255, 0.11);
+  --row-h-evidence: 55px;
+  --z-drawer: 150;
   --radius-sm: 10px;
   --radius-md: 16px;
   --radius-lg: 22px;
@@ -218,7 +220,7 @@ main { width: min(1560px, 100%); margin: 0 auto; padding: 12px 32px 58px; }
 .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 strong { overflow: hidden; text-overflow: ellipsis; white-space: nowrap; 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); }
@@ -259,8 +261,9 @@ main { width: min(1560px, 100%); margin: 0 auto; padding: 12px 32px 58px; }
 .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 { display: grid; grid-template-columns: 38px minmax(0, 1fr); align-items: center; column-gap: 10px; min-width: 0; }
 .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 b { overflow: hidden; text-overflow: ellipsis; white-space: nowrap; min-width: 0; }
 .company-name small { color: var(--color-ink-muted); }
 .amount { font: 600 13px var(--font-data); }
 .amount.debit { color: var(--color-positive); }
@@ -432,32 +435,61 @@ main { width: min(1560px, 100%); margin: 0 auto; padding: 12px 32px 58px; }
 
 /* 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-shell { width: 100%; max-width: 1180px; min-height: 100vh; display: grid; grid-template-columns: minmax(0, 1fr) minmax(460px, 520px); margin: 0 auto; padding: 0; }
+.entry-context { position: relative; min-width: 0; min-height: 100vh; display: flex; flex-direction: column; justify-content: space-between; padding: clamp(28px, 4vw, 56px) clamp(28px, 4vw, 64px); border-right: 1px solid var(--color-line); background: var(--color-bg-soft); }
+.entry-brand { display: flex; align-items: center; gap: 12px; min-width: 0; }
+.entry-brand > span:last-child { display: flex; flex-direction: column; min-width: 0; }
+.entry-brand strong { overflow: hidden; text-overflow: ellipsis; white-space: nowrap; }
 .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-status { display: flex; align-items: center; gap: 8px; margin: 14px 0 0; color: var(--color-ink-soft); font-size: 12px; }
+.entry-status span { color: var(--color-ink-muted); }
+.entry-status b { color: var(--color-ink); font-weight: 700; }
+.entry-status b::before { content: ""; display: inline-block; width: 7px; height: 7px; margin-right: 6px; border-radius: 50%; background: var(--color-primary); vertical-align: 1px; }
+.entry-statement { max-width: 640px; margin: 48px 0 auto; }
+.entry-statement h1 { max-width: 620px; font-size: clamp(30px, 3.4vw, 48px); line-height: 1.18; letter-spacing: 0; }
+.entry-statement p { margin-top: 12px; color: var(--color-ink-muted); max-width: 520px; }
+.entry-facts { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 10px; max-width: 640px; }
+.entry-facts div { min-width: 0; padding: 12px; border: 1px solid var(--color-line); border-radius: var(--radius-sm); background: var(--color-surface-muted); }
+.entry-facts dt { color: var(--color-ink-muted); font-size: 11px; }
+.entry-facts dd { margin-top: 4px; color: var(--color-primary); overflow-wrap: anywhere; }
+.entry-form-wrap { min-width: 0; min-height: 100vh; display: grid; place-items: center; padding: 28px 24px; background: var(--color-bg); }
+.entry-form { width: min(440px, 100%); display: grid; gap: 11px; padding: 22px 22px 20px; border: 1px solid var(--color-line); border-radius: var(--radius-lg); background: var(--color-surface); box-shadow: var(--shadow-low); backdrop-filter: blur(18px); }
+.entry-form header h2 { font-size: 20px; }
+.entry-form header p { margin-top: 4px; font-size: 12px; }
 .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); }
+.entry-form #loginError { color: var(--color-danger); }
+.entry-form .field { gap: 4px; }
+.entry-form .field input:focus-visible { outline: 2px solid var(--color-primary-strong); outline-offset: 3px; }
+.role-switch { display: flex; gap: 4px; padding: 4px; border: 1px solid var(--color-line); border-radius: 13px; background: rgba(0, 0, 0, 0.18); }
+.role-switch label { position: relative; flex: 1; min-width: 0; cursor: pointer; }
+.role-switch input { position: absolute; opacity: 0; width: 1px; height: 1px; }
+.role-switch span { min-height: 36px; display: flex; align-items: center; justify-content: center; gap: 6px; padding: 0 8px; border: 0; border-radius: 9px; background: transparent; color: var(--color-ink-muted); transition: color var(--duration-fast), background var(--duration-fast); }
+.role-switch svg { width: 15px; height: 15px; flex: 0 0 auto; }
+.role-switch b { overflow: hidden; text-overflow: ellipsis; white-space: nowrap; font-size: 12px; }
+.role-switch input:checked + span { background: var(--color-primary-wash); color: var(--color-ink); }
 .role-switch input:checked + span svg { color: var(--color-primary); }
-.entry-note { font-size: 10px; }
+.role-switch input:focus-visible + span { outline: 2px solid var(--color-primary-strong); outline-offset: 2px; }
+.entry-note { font-size: 12px; }
+
+@media (max-width: 1023px) {
+  .entry-shell { grid-template-columns: minmax(0, 1fr) minmax(400px, 440px); }
+  .entry-context { padding: 24px 20px; }
+  .entry-statement { margin: 28px 0 auto; }
+  .entry-statement h1 { font-size: clamp(24px, 3.6vw, 34px); }
+  .entry-facts { grid-template-columns: 1fr; max-width: none; }
+  .entry-form-wrap { padding: 20px 16px; }
+  .entry-form { width: min(400px, 100%); padding: 18px; gap: 10px; }
+}
+
+@media (max-width: 720px) {
+  .entry-shell { grid-template-columns: 1fr; }
+  .entry-context { min-height: auto; padding: 22px 16px 16px; border-right: 0; border-bottom: 1px solid var(--color-line); }
+  .entry-statement { margin: 18px 0 14px; }
+  .entry-statement h1 { font-size: 24px; }
+  .entry-facts { grid-template-columns: 1fr; }
+  .entry-form-wrap { min-height: auto; padding: 16px 16px 32px; align-content: start; }
+  .entry-form { width: 100%; padding: 16px; }
+}
 
 @media (max-width: 1180px) {
   .app-shell { grid-template-columns: 88px minmax(0, 1fr); }
@@ -485,8 +517,8 @@ main { width: min(1560px, 100%); margin: 0 auto; padding: 12px 32px 58px; }
   .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; }
+  .company-ledger:not(.is-balances) summary { grid-template-columns: minmax(180px, 1.4fr) repeat(2, minmax(100px, 0.7fr)) 28px; }
+  .company-ledger:not(.is-balances) summary > span:nth-child(4), .company-ledger:not(.is-balances) 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); }
@@ -494,9 +526,6 @@ main { width: min(1560px, 100%); margin: 0 auto; padding: 12px 32px 58px; }
   .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) {
@@ -532,8 +561,8 @@ main { width: min(1560px, 100%); margin: 0 auto; padding: 12px 32px 58px; }
   .task-list button > b { display: none; }
   .quick-pair-form { grid-template-columns: 1fr 38px 1fr; padding-inline: 12px; }
   .quick-result { margin-inline: 12px; }
-  .company-ledger summary { grid-template-columns: minmax(145px, 1fr) 100px 24px; padding-inline: 12px; }
-  .company-ledger summary > strong:nth-of-type(2), .company-ledger summary > span:nth-child(4), .company-ledger summary > span:nth-child(5) { display: none; }
+  .company-ledger:not(.is-balances) summary { grid-template-columns: minmax(145px, 1fr) 100px 24px; padding-inline: 12px; }
+  .company-ledger:not(.is-balances) summary > strong:nth-of-type(2), .company-ledger:not(.is-balances) summary > span:nth-child(4), .company-ledger:not(.is-balances) summary > span:nth-child(5) { display: none; }
   .company-name { grid-template-columns: 30px minmax(0, 1fr); }
   .company-name i { width: 28px; height: 28px; }
   .filter-bar { align-items: stretch; flex-direction: column; }
@@ -570,12 +599,6 @@ main { width: min(1560px, 100%); margin: 0 auto; padding: 12px 32px 58px; }
   .form-grid { grid-template-columns: 1fr; }
   .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) {
@@ -583,7 +606,6 @@ main { width: min(1560px, 100%); margin: 0 auto; padding: 12px 32px 58px; }
   .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) {
@@ -592,8 +614,8 @@ main { width: min(1560px, 100%); margin: 0 auto; padding: 12px 32px 58px; }
 }
 
 @media (max-width: 900px) {
-  .company-row { grid-template-columns: 34px minmax(0, 1fr) auto; }
-  .company-row-figure { display: none; }
+  .company-row:not(.is-balance-counterparty) { grid-template-columns: 34px minmax(0, 1fr) auto; }
+  .company-row:not(.is-balance-counterparty) .company-row-figure { display: none; }
 }
 
 @media (max-width: 720px) {
@@ -715,24 +737,201 @@ body::before { content: ""; position: fixed; inset: 0; z-index: 0; pointer-event
 .table-scroll { padding: 2px 14px 8px; }
 .table-summary { margin: 0 14px; }
 
-/* ===== 登录页重做：居中集团登录卡 ===== */
-.entry-shell { display: grid; grid-template-columns: 1fr; place-items: center; min-height: 100vh; padding: 48px 20px; }
-.entry-card { position: relative; width: min(470px, 100%); overflow: hidden; border: 1px solid rgba(255, 255, 255, 0.13); border-radius: var(--radius-xl); background: linear-gradient(165deg, rgba(36, 36, 36, 0.9) 0%, rgba(16, 16, 16, 0.92) 60%, rgba(10, 10, 10, 0.94) 100%); box-shadow: var(--shadow-panel), 0 0 60px rgba(55, 235, 137, 0.06); backdrop-filter: blur(28px) saturate(125%); }
-.entry-card::before { content: ""; position: absolute; inset: 0; background: radial-gradient(150% 110% at 50% 118%, rgba(255, 255, 255, 0.07), transparent 55%), linear-gradient(165deg, rgba(255, 255, 255, 0.12) 0%, rgba(255, 255, 255, 0.03) 42%, transparent 70%); pointer-events: none; }
-.entry-card::after { content: ""; position: absolute; top: 0; left: 18%; right: 18%; height: 2px; background: linear-gradient(90deg, transparent, rgba(55, 235, 137, 0.65), transparent); }
-.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; }
-.entry-brand small { margin-top: 4px; font-size: 12px; letter-spacing: 0.08em; }
-.entry-form { width: 100%; gap: 16px; padding: 24px 28px 10px; border: 0; background: transparent; box-shadow: none; backdrop-filter: none; }
-.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; }
-.entry-facts { max-width: none; gap: 10px; padding: 16px 28px 28px; }
-.entry-facts div { padding: 12px; text-align: center; }
-.entry-facts dd { margin-top: 2px; font-size: 12px; }
-
 @media (prefers-reduced-motion: reduce) {
   *, *::before, *::after { scroll-behavior: auto !important; animation-duration: 0.01ms !important; animation-iteration-count: 1 !important; transition-duration: 0.01ms !important; }
 }
+
+/* ---- B-44 intercompany balances ---- */
+.status.info { border-color: rgba(102, 168, 255, 0.18); background: var(--color-info-wash); color: var(--color-info); }
+.amount-neutral { color: var(--color-ink-muted); }
+.currency-code { font-size: 10px; color: var(--color-ink-muted); margin-right: 4px; }
+.amount-with-currency { white-space: nowrap; font-variant-numeric: tabular-nums; }
+.amount-with-currency.is-compact { font-size: 11px; }
+.account-cell { white-space: nowrap; }
+.summary-cell { max-width: 220px; overflow: hidden; text-overflow: ellipsis; white-space: nowrap; }
+.candidate-list { margin: 8px 0 0; padding: 0; list-style: none; color: var(--color-ink-soft); font-size: 12px; }
+.candidate-list li { padding: 4px 0; border-bottom: 1px dashed var(--color-line); }
+.candidate-list li:last-child { border-bottom: 0; }
+.reason-full { max-height: calc(1.6em * 6); overflow: auto; white-space: pre-wrap; }
+.decision-danger { margin-top: 8px; color: var(--color-danger); font-size: 12px; }
+.balance-currency-groups { display: grid; gap: 12px; }
+.balance-currency-groups .pair-balance-line { border: 1px solid var(--color-line); border-radius: var(--radius-md); overflow: hidden; }
+
+/* Balance directory: 公司 | 借方 | 贷方 | 期末结果 | 未决 | 截止日 | ▸ */
+.ledger-head.is-balances, .company-ledger.is-balances summary {
+  grid-template-columns: minmax(180px, 1.3fr) minmax(0, 0.7fr) minmax(0, 0.7fr) minmax(0, 0.9fr) minmax(0, 0.7fr) minmax(96px, 0.55fr) 24px;
+}
+.company-ledger.is-balances summary { min-height: 72px; }
+.company-ledger.is-balances summary .company-name { min-width: 96px; }
+.company-ledger.is-balances summary .ledger-cutoff { color: var(--color-ink-muted); font-size: 11px; white-space: nowrap; }
+.company-ledger.is-balances .ledger-result { display: flex; align-items: center; gap: 7px; min-width: 0; }
+.company-ledger.is-balances .ledger-result b { font: 600 14px var(--font-data); font-variant-numeric: tabular-nums; white-space: nowrap; min-width: 0; }
+.company-ledger.is-balances .ledger-unresolved { font-size: 11px; white-space: nowrap; }
+.company-ledger.is-balances .ledger-unresolved.is-empty { color: var(--color-ink-muted); }
+.company-ledger.is-balances .ledger-unresolved.is-active { color: var(--color-warning); }
+.company-ledger.is-balances .currency-tag { color: var(--color-ink-muted); font-size: 10px; }
+.company-ledger.is-balances .subject-row small { white-space: nowrap; }
+@media (max-width: 1179px) {
+  .ledger-head.is-balances, .company-ledger.is-balances summary {
+    grid-template-columns: minmax(120px, 1.2fr) minmax(136px, 0.9fr) minmax(0, 0.7fr) minmax(96px, 0.55fr) 24px;
+  }
+  .ledger-head.is-balances .ledger-hide-md,
+  .company-ledger.is-balances summary .ledger-hide-md { display: none; }
+  .company-ledger.is-balances summary .amount-with-currency .currency-code { display: none; }
+}
+@media (min-width: 376px) and (max-width: 900px) {
+  .ledger-head.is-balances { display: grid; }
+  .ledger-head.is-balances, .company-ledger.is-balances summary {
+    grid-template-columns: minmax(80px, 0.85fr) minmax(152px, 1.2fr) minmax(96px, 0.9fr) minmax(84px, 0.5fr) 24px;
+  }
+  .company-ledger.is-balances summary .ledger-result {
+    flex-direction: column;
+    align-items: flex-start;
+    justify-content: center;
+    gap: 2px;
+  }
+  .company-ledger.is-balances .ledger-result b { font-size: 11px; }
+  .company-ledger.is-balances .ledger-unresolved {
+    min-width: 0;
+    white-space: normal;
+  }
+  .company-ledger.is-balances .ledger-unresolved .status {
+    width: auto;
+    max-width: 100%;
+    height: auto;
+    white-space: normal;
+    justify-content: flex-start;
+    text-align: left;
+  }
+}
+@media (max-width: 375px) {
+  .ledger-head.is-balances { display: none; }
+  .company-ledger.is-balances summary {
+    grid-template-columns: minmax(88px, 1fr) minmax(0, max-content) 24px;
+    grid-template-rows: auto auto;
+    align-items: center;
+    column-gap: 10px;
+    row-gap: 4px;
+  }
+  .company-ledger.is-balances summary .company-name { grid-column: 1; grid-row: 1; min-width: 88px; }
+  .company-ledger.is-balances summary .ledger-result {
+    grid-column: 2; grid-row: 1; justify-self: end;
+    flex-direction: column; align-items: flex-end; gap: 2px;
+  }
+  .company-ledger.is-balances summary .ledger-result .currency-code { display: none; }
+  .company-ledger.is-balances summary .ledger-unresolved {
+    grid-column: 1; grid-row: 2; min-width: 0; white-space: normal;
+  }
+  .company-ledger.is-balances summary .ledger-cutoff { grid-column: 2; grid-row: 2; justify-self: end; }
+  .company-ledger.is-balances summary > svg { grid-column: 3; grid-row: 1 / span 2; align-self: center; }
+  .company-ledger.is-balances summary .ledger-hide-md { display: none; }
+}
+
+/* Pair report six-cell: page may be six-across; drawer is always two rows of three */
+.pair-balance-line.is-six { grid-template-columns: repeat(6, 1fr); }
+.pair-balance-line.is-six .pair-final { grid-column: auto; border-left: 1px solid var(--color-line); }
+.pair-balance-line .pair-open-note { color: var(--color-ink-muted); font-size: 10px; margin-top: 3px; }
+.pair-balance-line .pair-unresolved b { color: var(--color-warning); }
+.pair-balance-line .pair-unresolved.is-empty b { color: var(--color-ink); }
+.pair-balance-line .pair-cutoff { color: var(--color-ink-muted); font-size: 10px; margin-top: 3px; }
+@media (max-width: 1180px) {
+  .pair-balance-line.is-six { grid-template-columns: repeat(3, 1fr); }
+  .pair-balance-line.is-six div:nth-child(4) { border-top: 1px solid var(--color-line); border-left: 0; }
+  .pair-balance-line.is-six div:nth-child(5), .pair-balance-line.is-six div:nth-child(6) { border-top: 1px solid var(--color-line); }
+}
+.amount-with-currency { font-variant-numeric: tabular-nums; white-space: nowrap; }
+.amount-with-currency.is-compact { font-size: 11px; }
+.amount-with-currency .currency-code { margin-right: 4px; color: var(--color-ink-muted); font-size: 10px; font-weight: 500; }
+
+/* Evidence drawer: <768 full, 768–1179 480px, >=1180 640px */
+.drawer-scrim { position: fixed; inset: 0; z-index: calc(var(--z-drawer) - 1); background: rgba(5, 5, 5, 0.6); opacity: 0; pointer-events: none; transition: opacity var(--duration-standard) var(--ease-out); }
+.drawer-scrim.is-open { opacity: 1; pointer-events: auto; }
+.drawer { position: fixed; top: 0; right: 0; bottom: 0; z-index: var(--z-drawer); width: 640px; max-width: 100%; display: flex; flex-direction: column; background: rgba(17, 17, 17, 0.96); border-left: 1px solid var(--color-line-strong); box-shadow: var(--shadow-panel); transform: translateX(24px); opacity: 0; visibility: hidden; transition: transform var(--duration-standard) var(--ease-out), opacity var(--duration-standard) var(--ease-out), visibility 0s linear var(--duration-standard); }
+.drawer.is-open { transform: translateX(0); opacity: 1; visibility: visible; transition-delay: 0s; }
+@media (max-width: 1179px) { .drawer { width: 480px; } }
+@media (max-width: 767px) { .drawer { width: 100%; } }
+.drawer-header { min-height: 74px; display: flex; align-items: flex-start; justify-content: space-between; gap: 12px; padding: 16px 18px; border-bottom: 1px solid var(--color-line); }
+.drawer-header .drawer-breadcrumb { display: flex; flex-wrap: wrap; align-items: center; gap: 5px; color: var(--color-ink-muted); font-size: 11px; }
+.drawer-header .drawer-breadcrumb button { border: 0; padding: 0; background: none; color: var(--color-info); cursor: pointer; font-size: 11px; }
+.drawer-header .drawer-breadcrumb button:hover { text-decoration: underline; }
+.drawer-header h2 { margin-top: 6px; font-size: 17px; }
+.drawer-body { flex: 1; overflow: auto; padding: 16px 18px 24px; contain: layout paint; }
+.drawer .pair-balance-line { border: 1px solid var(--color-line); border-radius: var(--radius-md); overflow: hidden; margin-bottom: 16px; }
+.drawer .pair-balance-line div { min-height: 64px; min-width: 0; overflow: hidden; }
+.drawer .pair-balance-line strong { overflow-wrap: anywhere; }
+.drawer .pair-balance-line .amount-with-currency.is-compact { white-space: normal; overflow-wrap: anywhere; }
+.drawer .pair-balance-line .pair-cutoff,
+.drawer .pair-balance-line strong.amount-neutral { white-space: nowrap; }
+.drawer .pair-balance-line.is-six {
+  grid-template-columns: repeat(3, 1fr);
+}
+.drawer .pair-balance-line.is-six .pair-final { grid-column: auto; }
+.drawer .pair-balance-line.is-six div:nth-child(4) { border-top: 1px solid var(--color-line); border-left: 0; }
+.drawer .pair-balance-line.is-six div:nth-child(5),
+.drawer .pair-balance-line.is-six div:nth-child(6) { border-top: 1px solid var(--color-line); }
+.drawer .event-table { min-width: 860px; }
+.drawer .event-table td { height: var(--row-h-evidence); }
+.drawer .event-row { cursor: pointer; }
+.drawer .event-row:focus-visible { outline: 2px solid var(--color-primary-strong); outline-offset: -2px; }
+.drawer .evidence-stack { display: flex; flex-direction: column; gap: 10px; }
+.drawer .evidence-midline { display: flex; align-items: center; gap: 10px; color: var(--color-ink-muted); font-size: 11px; }
+.drawer .evidence-midline::before, .drawer .evidence-midline::after { content: ""; flex: 1; height: 1px; background: var(--color-line); }
+.evidence-block.is-missing { border-color: rgba(102, 168, 255, 0.28); background: var(--color-info-wash); }
+.evidence-block .evidence-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 7px 14px; margin-top: 10px; }
+.evidence-block .evidence-grid div { display: flex; flex-direction: column; min-width: 0; }
+.evidence-block .evidence-grid dt { color: var(--color-ink-muted); font-size: 10px; }
+.evidence-block .evidence-grid dd { color: var(--color-ink-soft); font-size: 12px; word-break: break-all; }
+.evidence-block .evidence-masked { color: var(--color-ink-muted); font-style: normal; }
+@media (max-width: 720px) { .evidence-block .evidence-grid { grid-template-columns: 1fr; } }
+
+.company-row.is-balance-counterparty { grid-template-columns: 34px minmax(0, 1fr) minmax(0, auto); }
+.company-row.is-balance-counterparty .company-row-figure {
+  display: flex; flex-direction: column; align-items: flex-end; gap: 4px; min-width: 0;
+}
+.company-row.is-balance-counterparty .company-row-figure strong { display: flex; flex-wrap: wrap; align-items: center; justify-content: flex-end; gap: 6px; }
+@media (max-width: 900px) {
+  .company-row.is-balance-counterparty {
+    grid-template-columns: 34px minmax(0, 1fr);
+    row-gap: 8px;
+  }
+  .company-row.is-balance-counterparty .company-row-figure {
+    grid-column: 2;
+    align-items: flex-start;
+    text-align: left;
+    flex-wrap: wrap;
+    flex-direction: row;
+    column-gap: 10px;
+    row-gap: 4px;
+  }
+}
+
+/* Loading skeletons */
+.skeleton-row { height: var(--row-h-evidence); display: flex; align-items: center; gap: 12px; padding: 0 14px; border-bottom: 1px solid var(--color-line); }
+.skeleton-row span { height: 12px; border-radius: 6px; background: rgba(255, 255, 255, 0.06); }
+.skeleton-row span:nth-child(1) { width: 22%; } .skeleton-row span:nth-child(2) { width: 14%; }
+.skeleton-row span:nth-child(3) { width: 14%; } .skeleton-row span:nth-child(4) { width: 18%; }
+.skeleton-row span:nth-child(5) { width: 12%; }
+.skeleton-block { animation: skeleton-breathe 1200ms ease-in-out infinite; }
+
+/* Empty / error / no-permission states */
+.state-panel { display: flex; flex-direction: column; align-items: center; gap: 10px; justify-content: center; min-height: 240px; padding: 28px 18px; text-align: center; color: var(--color-ink-muted); }
+.state-panel .state-icon { width: 40px; height: 40px; color: var(--color-ink-muted); opacity: 0.7; }
+.state-panel strong { color: var(--color-ink-soft); font-size: 14px; }
+.state-panel p { max-width: 420px; font-size: 12px; }
+.state-panel .button { margin-top: 6px; }
+.state-panel.is-error { border: 1px solid rgba(255, 98, 109, 0.3); border-radius: var(--radius-lg); background: var(--color-danger-wash); }
+.state-panel.is-error strong { color: var(--color-danger); }
+.state-panel.is-denied { border: 1px solid var(--color-line); border-radius: var(--radius-lg); background: var(--color-surface); }
+
+/* Company portal alert variant + direction chips */
+.balance-alert { border-color: rgba(255, 188, 82, 0.24); background: var(--color-warning-wash); }
+.balance-alert > svg { color: var(--color-warning); }
+.balance-alert .button { color: var(--color-warning); }
+.company-row .result-direction { font-weight: 600; font-variant-numeric: tabular-nums; }
+.subject-strip button { white-space: nowrap; }
+
+/* Direction chips: text-first, arrows as affordance, never color-only */
+.direction-chip { display: inline-flex; align-items: center; gap: 4px; min-height: 23px; padding: 2px 8px; border-radius: 8px; border: 1px solid var(--color-line); background: rgba(255, 255, 255, 0.045); color: var(--color-ink-soft); font-size: 10px; white-space: nowrap; }
+
+@keyframes skeleton-breathe { 0%, 100% { opacity: 0.55; } 50% { opacity: 1; } }
+@media (prefers-reduced-motion: reduce) { .skeleton-block { animation: none; } }