HEL-165 部署：admin 端 app.js 缓存版本升至 v=9

Co-authored-by: multica-agent <github@multica.ai>

.gitignore

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

docs/HANDOFF.md

@@ -1,5 +1,3 @@
-⚠️ 本文档已过时，仅留档备查，请勿删除。当前代码状态请看 `README.md`、`项目需求.md`、`最新进度.md` 和 `任务清单.md`。
-
 # 项目交接说明
 
 更新时间：2026-08-06

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`.

docs/issues/001-p0-repository-data-hygiene.md

@@ -1,5 +1,3 @@
-⚠️ 本文档已过时，仅留档备查，请勿删除。该历史任务已落地；当前状态见 `../任务清单.md`。
-
 # [P0] 仓库银行样本数据分级与脱敏治理
 
 ## 背景

docs/issues/002-p0-persistence-and-immutable-imports.md

@@ -1,5 +1,3 @@
-⚠️ 本文档已过时，仅留档备查，请勿删除。该历史任务已落地；当前状态见 `../任务清单.md`。
-
 # [P0] 持久化层与不可变银行导入基础
 
 ## 背景

docs/issues/003-p0-auth-and-tenant-isolation.md

@@ -1,5 +1,3 @@
-⚠️ 本文档已过时，仅留档备查，请勿删除。该历史任务已落地；当前状态见 `../任务清单.md`。
-
 # [P0] 正式认证、RBAC 与公司级数据隔离
 
 ## 背景

docs/issues/004-p1-dynamic-master-data.md

@@ -1,5 +1,3 @@
-⚠️ 本文档已过时，仅留档备查，请勿删除。该历史任务已落地；当前状态见 `../任务清单.md`。
-
 # [P1] 动态公司、用户、账户和别名主数据
 
 ## 背景

docs/issues/005-p1-import-api-hardening.md

@@ -1,5 +1,3 @@
-⚠️ 本文档已过时，仅留档备查，请勿删除。该历史任务已落地；当前状态见 `../任务清单.md`。
-
 # [P1] 银行导入 API 加固与回归测试
 
 ## 背景

docs/issues/006-p1-canonical-transfer-matching.md

@@ -1,5 +1,3 @@
-⚠️ 本文档已过时，仅留档备查，请勿删除。该历史任务已落地；当前状态见 `../任务清单.md`。
-
 # [P1] 规范转账事件、双边匹配与调拨排除
 
 ## 背景

src/bank_importer/dashboard.py

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

src/bank_importer/db.py

@@ -569,6 +569,283 @@ 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;
+        """,
+    ),
+    Migration(
+        version=7,
+        name="0007_system_settings_and_reminders",
+        # System settings (closing day, global start date, auto-reminder) are
+        # persisted as a key/value table with an append-only change history
+        # (operator + before/after) for the audit requirement. Reminders are a
+        # separate append-only table so reminder history survives re-sends.
+        up="""
+        CREATE TABLE system_settings (
+            key TEXT PRIMARY KEY,
+            value TEXT NOT NULL,
+            updated_by INTEGER REFERENCES users (id),
+            updated_at TEXT NOT NULL
+        );
+
+        CREATE TABLE system_setting_changes (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            key TEXT NOT NULL,
+            before_value TEXT,
+            after_value TEXT NOT NULL,
+            actor_user_id INTEGER REFERENCES users (id),
+            actor_username TEXT,
+            created_at TEXT NOT NULL
+        );
+
+        CREATE TABLE reminders (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            company_id INTEGER NOT NULL REFERENCES companies (id),
+            kind TEXT NOT NULL,
+            content TEXT NOT NULL,
+            deadline TEXT,
+            source TEXT NOT NULL CHECK (source IN ('system', 'manual')),
+            status TEXT NOT NULL DEFAULT 'unread'
+                CHECK (status IN ('unread', 'done')),
+            actor_user_id INTEGER REFERENCES users (id),
+            actor_username TEXT,
+            created_at TEXT NOT NULL
+        );
+
+        CREATE INDEX idx_reminders_company ON reminders (company_id);
+        """,
+        down="""
+        DROP INDEX IF EXISTS idx_reminders_company;
+        DROP TABLE IF EXISTS reminders;
+        DROP TABLE IF EXISTS system_setting_changes;
+        DROP TABLE IF EXISTS system_settings;
+        """,
+    ),
 )
 
 

src/bank_importer/importing.py

@@ -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/master_data.py

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

src/bank_importer/settings.py

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

src/bank_importer/subjects.py

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

tests/ledger_helpers.py

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

tests/test_dashboard.py

@@ -0,0 +1,498 @@
+"""Dashboard aggregate helpers and admin HTTP endpoints (no openpyxl dependency)."""
+
+from __future__ import annotations
+
+import os
+from pathlib import Path
+import tempfile
+import threading
+import unittest
+
+from bank_importer import dashboard, master_data
+from bank_importer.db import connect, migrate
+
+import server
+from test_server_auth import Client, as_json
+
+BOOTSTRAP_PASSWORD = "BootAdmin123"
+ADMIN_PASSWORD = "AdminPass123"
+
+
+class DashboardUnitTests(unittest.TestCase):
+    def setUp(self) -> None:
+        self.connection = connect(":memory:")
+        migrate(self.connection)
+
+    def tearDown(self) -> None:
+        self.connection.close()
+
+    def test_empty_dashboard(self) -> None:
+        payload = dashboard.build_dashboard(
+            self.connection, from_date="2026-01-01", cutoff="2026-08-20"
+        )
+        self.assertEqual(0, payload["audit"]["total"])
+        self.assertEqual([], payload["companies"])
+        self.assertEqual(7, len(payload["weekly_flow"]["labels"]))
+
+    def test_pending_account_counts_as_medium(self) -> None:
+        now = master_data.utc_now()
+        cursor = self.connection.execute(
+            "INSERT INTO companies (name, credit_code, cashier_name, status, created_at, updated_at) "
+            "VALUES ('甲公司', NULL, NULL, 'active', ?, ?)",
+            (now, now),
+        )
+        company_id = int(cursor.lastrowid)
+        self.connection.commit()
+        master_data.submit_bank_account(
+            self.connection,
+            company_id=company_id,
+            bank_name="工行",
+            account_type="一般户",
+            account_number="6222020000000001",
+            start_date="2026-01-01",
+            actor=None,
+        )
+        counts = dashboard.audit_counts(self.connection)
+        self.assertEqual(1, counts["medium"])
+        self.assertEqual(0, counts["high"])
+        self.assertEqual(1, counts["total"])
+
+    def test_pending_manual_counts_as_medium(self) -> None:
+        from bank_importer import auth, manual_records
+
+        now = master_data.utc_now()
+        a = self.connection.execute(
+            "INSERT INTO companies (name, credit_code, cashier_name, status, created_at, updated_at) "
+            "VALUES ('甲公司', NULL, NULL, 'active', ?, ?)",
+            (now, now),
+        ).lastrowid
+        b = self.connection.execute(
+            "INSERT INTO companies (name, credit_code, cashier_name, status, created_at, updated_at) "
+            "VALUES ('乙公司', NULL, NULL, 'active', ?, ?)",
+            (now, now),
+        ).lastrowid
+        self.connection.commit()
+        auth.create_user(
+            self.connection, "cashier-a", "CashierPass123", "company", company_id=int(a)
+        )
+        actor = self.connection.execute(
+            "SELECT * FROM users WHERE username = 'cashier-a'"
+        ).fetchone()
+        manual_records.submit(
+            self.connection,
+            company_id=int(a),
+            counterparty_company_id=int(b),
+            occurred_at="2026-02-01T09:00:00",
+            direction="incoming",
+            amount="100.00",
+            currency="CNY",
+            funding_source="other",
+            requested_subject="receivable",
+            request_key="hel157-manual-1",
+            actor=actor,
+        )
+        counts = dashboard.audit_counts(self.connection)
+        self.assertEqual(1, counts["medium"])
+        self.assertEqual(0, counts["high"])
+        self.assertEqual(1, counts["total"])
+
+    def test_audit_total_equals_queue_sum(self) -> None:
+        """Homepage / badge / audit heading must share one backend total."""
+        now = master_data.utc_now()
+        a = self.connection.execute(
+            "INSERT INTO companies (name, credit_code, cashier_name, status, created_at, updated_at) "
+            "VALUES ('甲公司', NULL, NULL, 'active', ?, ?)",
+            (now, now),
+        ).lastrowid
+        self.connection.commit()
+        master_data.submit_bank_account(
+            self.connection,
+            company_id=int(a),
+            bank_name="工行",
+            account_type="一般户",
+            account_number="6222020000000002",
+            start_date="2026-01-01",
+            actor=None,
+        )
+        event_id = self.connection.execute(
+            "INSERT INTO canonical_transfer_events (lifecycle, created_at) VALUES ('active', ?)",
+            (now,),
+        ).lastrowid
+        decision_id = self.connection.execute(
+            """
+            INSERT INTO transfer_match_decisions (
+              event_id, revision, effective_at, amount, currency, classification,
+              pairing, locked, mode, rule_version, created_at
+            ) VALUES (?, 1, '2026-07-05T10:00:00', '100000.00', 'CNY', 'unresolved',
+                      'single', 0, 'manual', 'test', ?)
+            """,
+            (event_id, now),
+        ).lastrowid
+        self.connection.execute(
+            "INSERT INTO current_transfer_decisions (event_id, decision_id) VALUES (?, ?)",
+            (event_id, decision_id),
+        )
+        self.connection.commit()
+
+        counts = dashboard.audit_counts(self.connection)
+        payload = dashboard.build_dashboard(
+            self.connection, from_date="2026-01-01", cutoff="2026-08-20"
+        )
+        self.assertEqual(counts, payload["audit"])
+        self.assertEqual(
+            counts["total"],
+            counts["high"] + counts["medium"] + counts["low"],
+        )
+        self.assertEqual(1, counts["high"])
+        self.assertEqual(1, counts["medium"])
+        self.assertEqual(2, counts["total"])
+
+    def test_company_summaries_from_eligible_events(self) -> None:
+        now = master_data.utc_now()
+        a = self.connection.execute(
+            "INSERT INTO companies (name, credit_code, cashier_name, status, created_at, updated_at) "
+            "VALUES ('甲公司', NULL, NULL, 'active', ?, ?)",
+            (now, now),
+        ).lastrowid
+        b = self.connection.execute(
+            "INSERT INTO companies (name, credit_code, cashier_name, status, created_at, updated_at) "
+            "VALUES ('乙公司', NULL, NULL, 'active', ?, ?)",
+            (now, now),
+        ).lastrowid
+        event_id = self.connection.execute(
+            "INSERT INTO canonical_transfer_events (lifecycle, created_at) VALUES ('active', ?)",
+            (now,),
+        ).lastrowid
+        decision_id = self.connection.execute(
+            """
+            INSERT INTO transfer_match_decisions (
+              event_id, revision, effective_at, amount, currency, classification,
+              pairing, locked, mode, rule_version, created_at
+            ) VALUES (?, 1, '2026-07-05T10:00:00', '100000.00', 'CNY', 'intercompany',
+                      'paired', 0, 'manual', 'test', ?)
+            """,
+            (event_id, now),
+        ).lastrowid
+        self.connection.execute(
+            "INSERT INTO current_transfer_decisions (event_id, decision_id) VALUES (?, ?)",
+            (event_id, decision_id),
+        )
+        self.connection.execute(
+            """
+            INSERT INTO transfer_decision_participants (
+              decision_id, role, company_id, bank_account_id, resolve_method, created_at
+            ) VALUES (?, 'payer', ?, NULL, 'manual', ?), (?, 'payee', ?, NULL, 'manual', ?)
+            """,
+            (decision_id, a, now, decision_id, b, now),
+        )
+        self.connection.commit()
+
+        items, totals = dashboard.company_summaries(
+            self.connection, from_date="2026-01-01", cutoff="2026-08-20"
+        )
+        self.assertEqual(1, totals["detail_count"])
+        by_name = {row["name"]: row for row in items}
+        self.assertEqual(1, by_name["甲公司"]["detail_count"])
+        self.assertEqual("10.00", by_name["甲公司"]["debit_wan"])
+        self.assertEqual("-10.00", by_name["甲公司"]["net_wan"])
+        self.assertEqual("10.00", by_name["乙公司"]["credit_wan"])
+        self.assertEqual("10.00", by_name["乙公司"]["net_wan"])
+
+        detail = dashboard.company_peer_groups(
+            self.connection, int(a), from_date="2026-01-01", cutoff="2026-08-20"
+        )
+        self.assertEqual(1, len(detail["groups"]))
+        self.assertEqual("乙公司", detail["groups"][0]["peer_name"])
+        self.assertIsNone(detail["groups"][0]["opening"])
+
+
+class DashboardApiTests(unittest.TestCase):
+    @classmethod
+    def setUpClass(cls) -> None:
+        cls.temp_dir = tempfile.TemporaryDirectory()
+        root = Path(cls.temp_dir.name)
+        cls.db_path = root / "app.db"
+        cls.storage = root / "files"
+
+        cls._old_db_path = server.DB_PATH
+        cls._old_storage = server.STORAGE_DIR
+        server.DB_PATH = cls.db_path
+        server.STORAGE_DIR = cls.storage
+
+        os.environ["APP_BOOTSTRAP_ADMIN_PASSWORD"] = BOOTSTRAP_PASSWORD
+        connection = connect(cls.db_path)
+        migrate(connection)
+        assert server.ensure_bootstrap_admin(connection) is None
+        connection.close()
+
+        class QuietHandler(server.AppHandler):
+            def log_message(self, *args) -> None:
+                pass
+
+        cls.httpd = server.ThreadingHTTPServer(("127.0.0.1", 0), QuietHandler)
+        cls.port = cls.httpd.server_address[1]
+        cls.thread = threading.Thread(target=cls.httpd.serve_forever, daemon=True)
+        cls.thread.start()
+
+        cls.admin = Client("127.0.0.1", cls.port)
+        status, _, data = cls.admin.post_json(
+            "/api/login",
+            {"username": "group-admin", "password": BOOTSTRAP_PASSWORD, "portal": "admin"},
+        )
+        assert status == 200, data
+        status, _, data = cls.admin.post_json(
+            "/api/password/change",
+            {"old_password": BOOTSTRAP_PASSWORD, "new_password": ADMIN_PASSWORD},
+        )
+        assert status == 200, data
+
+        status, _, data = cls.admin.post_json(
+            "/api/admin/companies", {"name": "甲公司", "username": "cashier-a"}
+        )
+        assert status == 200, data
+
+    @classmethod
+    def tearDownClass(cls) -> None:
+        cls.httpd.shutdown()
+        cls.httpd.server_close()
+        server.DB_PATH = cls._old_db_path
+        server.STORAGE_DIR = cls._old_storage
+        cls.temp_dir.cleanup()
+
+    def test_dashboard_ok_for_admin(self) -> None:
+        status, _, raw = self.admin.get(
+            "/api/admin/dashboard?from=2026-01-01&cutoff=2026-08-20"
+        )
+        data = as_json(raw)
+        self.assertEqual(200, status)
+        self.assertEqual("ok", data["status"])
+        self.assertIn("audit", data)
+        self.assertEqual(1, len(data["companies"]))
+        self.assertEqual("甲公司", data["companies"][0]["name"])
+
+    def test_audit_counts_sync_after_account_review(self) -> None:
+        """Pending account raises dashboard.audit; approve brings total back down."""
+        from bank_importer.db import connect as db_connect
+        from bank_importer import master_data as md
+
+        status, _, raw = self.admin.get("/api/admin/companies")
+        company_id = as_json(raw)["companies"][0]["id"]
+
+        connection = db_connect(self.db_path)
+        try:
+            account = md.submit_bank_account(
+                connection,
+                company_id=company_id,
+                bank_name="工行",
+                account_type="一般户",
+                account_number="6222020000000099",
+                start_date="2026-01-01",
+                actor=None,
+            )
+            account_id = account["id"]
+        finally:
+            connection.close()
+
+        status, _, raw = self.admin.get("/api/admin/dashboard")
+        before = as_json(raw)["audit"]
+        self.assertEqual(200, status)
+        self.assertGreaterEqual(before["medium"], 1)
+        self.assertGreaterEqual(before["total"], 1)
+
+        status, _, raw = self.admin.post_json(
+            f"/api/admin/accounts/{account_id}/review",
+            {"decision": "approve", "reason": "HEL-157 sync test"},
+        )
+        self.assertEqual(200, status, raw)
+
+        status, _, raw = self.admin.get("/api/admin/dashboard")
+        after = as_json(raw)["audit"]
+        self.assertEqual(after["medium"], before["medium"] - 1)
+        self.assertEqual(after["total"], before["total"] - 1)
+        self.assertEqual(
+            after["total"], after["high"] + after["medium"] + after["low"]
+        )
+
+    def test_three_queue_audit_parity_and_dispose_sync(self) -> None:
+        """Seed account+manual+exception: list sizes == dashboard.audit; dispose syncs -1."""
+        from bank_importer.db import connect as db_connect
+        from bank_importer import auth, manual_records, master_data as md
+
+        status, _, raw = self.admin.get("/api/admin/companies")
+        company_id = as_json(raw)["companies"][0]["id"]
+
+        # Second company for manual counterparty.
+        status, _, raw = self.admin.post_json(
+            "/api/admin/companies", {"name": "乙公司", "username": "cashier-b-hel157"}
+        )
+        self.assertEqual(200, status, raw)
+        company_b = as_json(raw).get("company_id") or as_json(raw).get("id")
+        self.assertIsNotNone(company_b)
+
+        connection = db_connect(self.db_path)
+        try:
+            account = md.submit_bank_account(
+                connection,
+                company_id=company_id,
+                bank_name="工行",
+                account_type="一般户",
+                account_number="6222020000000157",
+                start_date="2026-01-01",
+                actor=None,
+            )
+            account_id = account["id"]
+
+            cashier = connection.execute(
+                "SELECT * FROM users WHERE username = 'cashier-a'"
+            ).fetchone()
+            if cashier is None:
+                auth.create_user(
+                    connection,
+                    "cashier-a",
+                    "CashierPass123",
+                    "company",
+                    company_id=company_id,
+                )
+                cashier = connection.execute(
+                    "SELECT * FROM users WHERE username = 'cashier-a'"
+                ).fetchone()
+            manual = manual_records.submit(
+                connection,
+                company_id=company_id,
+                counterparty_company_id=int(company_b),
+                occurred_at="2026-02-01T09:00:00",
+                direction="incoming",
+                amount="100.00",
+                currency="CNY",
+                funding_source="other",
+                requested_subject="receivable",
+                request_key="hel157-queue-manual",
+                actor=cashier,
+            )
+
+            now = md.utc_now()
+            event_id = connection.execute(
+                "INSERT INTO canonical_transfer_events (lifecycle, created_at) VALUES ('active', ?)",
+                (now,),
+            ).lastrowid
+            decision_id = connection.execute(
+                """
+                INSERT INTO transfer_match_decisions (
+                  event_id, revision, effective_at, amount, currency, classification,
+                  pairing, locked, mode, rule_version, created_at
+                ) VALUES (?, 1, '2026-07-05T10:00:00', '100000.00', 'CNY', 'unresolved',
+                          'single', 0, 'manual', 'test', ?)
+                """,
+                (event_id, now),
+            ).lastrowid
+            connection.execute(
+                "INSERT INTO current_transfer_decisions (event_id, decision_id) VALUES (?, ?)",
+                (event_id, decision_id),
+            )
+            connection.commit()
+            manual_id = manual["id"]
+            manual_decision_id = manual["decision_id"]
+        finally:
+            connection.close()
+
+        def queue_sizes():
+            st, _, body = self.admin.get("/api/admin/accounts?status=pending")
+            self.assertEqual(200, st, body)
+            accounts_n = len(as_json(body)["accounts"])
+            st, _, body = self.admin.get("/api/admin/manual-records?state=pending")
+            self.assertEqual(200, st, body)
+            manuals_n = len(as_json(body)["records"])
+            st, _, body = self.admin.get("/api/admin/match-exceptions")
+            self.assertEqual(200, st, body)
+            exceptions_n = len(as_json(body)["exceptions"])
+            return accounts_n, manuals_n, exceptions_n, accounts_n + manuals_n + exceptions_n
+
+        def assert_parity(expected_total: int) -> dict:
+            st, _, body = self.admin.get("/api/admin/dashboard")
+            self.assertEqual(200, st, body)
+            audit = as_json(body)["audit"]
+            accounts_n, manuals_n, exceptions_n, list_total = queue_sizes()
+            self.assertEqual(expected_total, audit["total"])
+            self.assertEqual(expected_total, list_total)
+            self.assertEqual(
+                audit["total"], audit["high"] + audit["medium"] + audit["low"]
+            )
+            self.assertGreaterEqual(accounts_n, 1 if expected_total >= 3 else 0)
+            return {
+                "audit": audit,
+                "accounts": accounts_n,
+                "manuals": manuals_n,
+                "exceptions": exceptions_n,
+            }
+
+        before = assert_parity(3)
+        self.assertEqual(1, before["accounts"])
+        self.assertEqual(1, before["manuals"])
+        self.assertEqual(1, before["exceptions"])
+        self.assertEqual(1, before["audit"]["high"])
+        self.assertEqual(2, before["audit"]["medium"])
+
+        # Dispose account → total 2
+        st, _, body = self.admin.post_json(
+            f"/api/admin/accounts/{account_id}/review",
+            {"decision": "approve", "reason": "HEL-157 three-queue dispose account"},
+        )
+        self.assertEqual(200, st, body)
+        after_account = assert_parity(2)
+
+        # Dispose manual → total 1
+        st, _, body = self.admin.post_json(
+            f"/api/admin/manual-records/{manual_id}/decisions",
+            {
+                "action": "approve_new",
+                "reason": "HEL-157 three-queue dispose manual",
+                "expected_decision_id": manual_decision_id,
+                "request_key": "hel157-dispose-manual",
+            },
+        )
+        self.assertEqual(200, st, body)
+        after_manual = assert_parity(1)
+        self.assertEqual(0, after_manual["manuals"])
+
+        # Dispose match exception via reverse → total 0
+        st, _, body = self.admin.get("/api/admin/match-exceptions")
+        exceptions = as_json(body)["exceptions"]
+        self.assertEqual(1, len(exceptions))
+        target = exceptions[0]
+        st, _, body = self.admin.post_json(
+            f"/api/admin/transfer-events/{target['event_id']}/decisions",
+            {
+                "action": "reverse",
+                "reason": "HEL-157 three-queue dispose match",
+                "expected_revision": target["revision"],
+                "request_key": "hel157-dispose-match",
+            },
+        )
+        self.assertEqual(200, st, body)
+        after_match = assert_parity(0)
+        self.assertEqual(0, after_match["exceptions"])
+        self.assertEqual(after_account["audit"]["total"] - 1, after_manual["audit"]["total"])
+        self.assertEqual(after_manual["audit"]["total"] - 1, after_match["audit"]["total"])
+
+    def test_company_detail_missing(self) -> None:
+        status, _, raw = self.admin.get(
+            "/api/admin/dashboard/companies/999999?from=2026-01-01&cutoff=2026-08-20"
+        )
+        data = as_json(raw)
+        self.assertEqual(404, status)
+        self.assertEqual("error", data["status"])
+
+    def test_company_detail_ok(self) -> None:
+        status, _, raw = self.admin.get("/api/admin/dashboard")
+        data = as_json(raw)
+        company_id = data["companies"][0]["id"]
+        status, _, raw = self.admin.get(
+            f"/api/admin/dashboard/companies/{company_id}?from=2026-01-01&cutoff=2026-08-20"
+        )
+        detail = as_json(raw)
+        self.assertEqual(200, status)
+        self.assertEqual([], detail["groups"])
+
+
+if __name__ == "__main__":
+    unittest.main()

tests/test_ledger_events.py

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

tests/test_manual_records.py

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

tests/test_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, 7], first)
         self.assertEqual([], migrate(self.connection))
         self.assertEqual(first, applied_versions(self.connection))
         tables = {
@@ -73,19 +73,31 @@ 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",
+            "system_settings",
+            "system_setting_changes",
+            "reminders",
             "schema_migrations",
         ):
             self.assertIn(table, tables)
 
     def test_rollback_removes_schema_and_forward_rebuilds_it(self) -> None:
-        self.assertEqual([5, 4, 3, 2, 1], rollback(self.connection, 0))
+        self.assertEqual([7, 6, 5, 4, 3, 2, 1], rollback(self.connection, 0))
         self.assertEqual([], applied_versions(self.connection))
         remaining = self.connection.execute(
             "SELECT name FROM sqlite_master WHERE type = 'table' AND name = 'source_rows'"
         ).fetchone()
         self.assertIsNone(remaining)
-        self.assertEqual([1, 2, 3, 4, 5], migrate(self.connection))
-        self.assertEqual([1, 2, 3, 4, 5], applied_versions(self.connection))
+        self.assertEqual([1, 2, 3, 4, 5, 6, 7], migrate(self.connection))
+        self.assertEqual([1, 2, 3, 4, 5, 6, 7], applied_versions(self.connection))
 
     def test_rollback_to_4_keeps_bank_evidence_and_drops_event_layer(self) -> None:
         self.import_sample()
@@ -93,7 +105,7 @@ 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([7, 6, 5], rollback(self.connection, 4))
         # The pre-migration evidence and schema are untouched.
         self.assertEqual(
             row_count,
@@ -109,6 +121,10 @@ 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 +132,93 @@ 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()

tests/test_settings_reminders.py

@@ -0,0 +1,296 @@
+"""Integration tests for system settings persistence and reminder flow."""
+
+from __future__ import annotations
+
+from http.client import HTTPConnection
+from http.cookies import SimpleCookie
+import json
+import os
+from pathlib import Path
+import tempfile
+import threading
+import unittest
+
+from bank_importer.db import connect, migrate
+from bank_importer import auth, settings
+
+import server
+
+
+BOOTSTRAP_PASSWORD = "BootAdmin123"
+ADMIN_PASSWORD = "AdminPass123"
+
+
+class Client:
+    def __init__(self, host: str, port: int) -> None:
+        self.host = host
+        self.port = port
+        self.cookies: dict[str, str] = {}
+
+    def request(self, method, path, body=None, headers=None):
+        connection = HTTPConnection(self.host, self.port)
+        request_headers = dict(headers or {})
+        if self.cookies:
+            request_headers["Cookie"] = "; ".join(
+                f"{k}={v}" for k, v in self.cookies.items()
+            )
+        connection.request(method, path, body=body, headers=request_headers)
+        response = connection.getresponse()
+        data = response.read()
+        set_cookie = dict(response.getheaders()).get("Set-Cookie")
+        if set_cookie:
+            cookie = SimpleCookie()
+            cookie.load(set_cookie)
+            for key, morsel in cookie.items():
+                if morsel.value:
+                    self.cookies[key] = morsel.value
+                else:
+                    self.cookies.pop(key, None)
+        status = response.status
+        connection.close()
+        return status, data
+
+    def get(self, path):
+        return self.request("GET", path)
+
+    def post_json(self, path, payload):
+        return self.request(
+            "POST", path, body=json.dumps(payload).encode("utf-8"),
+            headers={"Content-Type": "application/json"},
+        )
+
+
+def as_json(data: bytes):
+    return json.loads(data.decode("utf-8"))
+
+
+class SettingsAndRemindersTests(unittest.TestCase):
+    @classmethod
+    def setUpClass(cls) -> None:
+        cls.temp_dir = tempfile.TemporaryDirectory()
+        root = Path(cls.temp_dir.name)
+        cls.db_path = root / "app.db"
+        cls.storage = root / "files"
+
+        cls._old_db_path = server.DB_PATH
+        cls._old_storage = server.STORAGE_DIR
+        server.DB_PATH = cls.db_path
+        server.STORAGE_DIR = cls.storage
+
+        os.environ["APP_BOOTSTRAP_ADMIN_PASSWORD"] = BOOTSTRAP_PASSWORD
+        connection = connect(cls.db_path)
+        migrate(connection)
+        server.ensure_bootstrap_admin(connection)
+        # One active account for company 1 so pending items are generated.
+        with connection:
+            connection.execute(
+                "INSERT INTO companies (name, credit_code, status, created_at, updated_at) "
+                "VALUES ('甲公司', NULL, 'active', 't', 't')"
+            )
+            company_id = connection.execute(
+                "SELECT id FROM companies WHERE name = '甲公司'"
+            ).fetchone()["id"]
+            connection.execute(
+                "INSERT INTO bank_accounts (company_id, account_number, bank_name, status, created_at, updated_at) "
+                "VALUES (?, '11112222', '工行', 'active', 't', 't')",
+                (company_id,),
+            )
+        cls.company_id = company_id
+        connection.close()
+
+        class QuietHandler(server.AppHandler):
+            def log_message(self, *args) -> None:
+                pass
+
+        cls.httpd = server.ThreadingHTTPServer(("127.0.0.1", 0), QuietHandler)
+        cls.port = cls.httpd.server_address[1]
+        cls.thread = threading.Thread(target=cls.httpd.serve_forever, daemon=True)
+        cls.thread.start()
+
+        cls.admin = Client("127.0.0.1", cls.port)
+        status, data = cls.admin.post_json(
+            "/api/login",
+            {"username": "group-admin", "password": BOOTSTRAP_PASSWORD, "portal": "admin"},
+        )
+        assert status == 200, data
+        status, data = cls.admin.post_json(
+            "/api/password/change",
+            {"old_password": BOOTSTRAP_PASSWORD, "new_password": ADMIN_PASSWORD},
+        )
+        assert status == 200, data
+
+    @classmethod
+    def tearDownClass(cls) -> None:
+        cls.httpd.shutdown()
+        cls.httpd.server_close()
+        server.DB_PATH = cls._old_db_path
+        server.STORAGE_DIR = cls._old_storage
+        os.environ.pop("APP_BOOTSTRAP_ADMIN_PASSWORD", None)
+        cls.temp_dir.cleanup()
+
+    def test_settings_roundtrip_persists(self) -> None:
+        status, data = self.admin.post_json(
+            "/api/admin/settings",
+            {"closing_day": "1", "start_date": "2026-01-05", "auto_remind": "0", "remind_days": "5"},
+        )
+        self.assertEqual(200, status, data)
+        updated = as_json(data)["settings"]
+        self.assertEqual("1", updated["closing_day"])
+        self.assertEqual("2026-01-05", updated["start_date"])
+        self.assertEqual("0", updated["auto_remind"])
+        self.assertEqual("5", updated["remind_days"])
+
+        status, data = self.admin.get("/api/admin/settings")
+        self.assertEqual(200, status)
+        self.assertEqual("1", as_json(data)["settings"]["closing_day"])
+
+    def test_invalid_closing_day_rejected(self) -> None:
+        for bad in ("0", "29", "abc"):
+            status, data = self.admin.post_json("/api/admin/settings", {"closing_day": bad})
+            self.assertEqual(400, status, (bad, data))
+
+    def test_setting_change_is_audited(self) -> None:
+        status, data = self.admin.post_json("/api/admin/settings", {"closing_day": "7"})
+        self.assertEqual(200, status)
+        connection = connect(self.db_path)
+        try:
+            rows = connection.execute(
+                "SELECT key, before_value, after_value, actor_username "
+                "FROM system_setting_changes WHERE key = 'closing_day' "
+                "ORDER BY id DESC LIMIT 1"
+            ).fetchall()
+        finally:
+            connection.close()
+        self.assertTrue(rows)
+        self.assertEqual("7", rows[0]["after_value"])
+        self.assertNotEqual(rows[0]["before_value"], rows[0]["after_value"])
+        self.assertEqual("group-admin", rows[0]["actor_username"])
+
+    def test_reminder_pending_and_send(self) -> None:
+        status, data = self.admin.get(
+            f"/api/admin/reminders/pending?company_id={self.company_id}"
+        )
+        self.assertEqual(200, status, data)
+        items = as_json(data)["items"]
+        self.assertTrue(items)
+
+        status, data = self.admin.post_json(
+            "/api/admin/reminders/send", {"company_id": self.company_id}
+        )
+        self.assertEqual(200, status, data)
+        payload = as_json(data)
+        self.assertGreaterEqual(len(payload["reminders"]), 1)
+        self.assertTrue(payload["deadline"])
+
+        status, data = self.admin.get("/api/admin/reminders")
+        self.assertEqual(200, status)
+        history = as_json(data)["reminders"]
+        self.assertGreaterEqual(len(history), 1)
+        self.assertEqual(self.company_id, history[0]["company_id"])
+
+    def test_company_user_forbidden_on_settings_and_reminders(self) -> None:
+        # A company user must not be able to read or write admin settings.
+        status, data = self.admin.post_json(
+            "/api/admin/users", {"username": "cashier-x", "company_id": self.company_id}
+        )
+        self.assertEqual(200, status, data)
+        initial = as_json(data)["initial_password"]
+        cashier = Client("127.0.0.1", self.port)
+        status, data = cashier.post_json(
+            "/api/login",
+            {"username": "cashier-x", "password": initial, "portal": "company"},
+        )
+        self.assertEqual(200, status)
+        status, data = cashier.post_json(
+            "/api/password/change",
+            {"old_password": initial, "new_password": "Changed123"},
+        )
+        self.assertEqual(200, status)
+
+        for path in ("/api/admin/settings", "/api/admin/reminders"):
+            status, _ = cashier.get(path)
+            self.assertEqual(403, status, path)
+
+        # Company session must get 403 on admin write endpoints (settings /
+        # reminders / review decisions), not just GETs.
+        write_calls = (
+            ("POST /api/admin/settings", lambda: cashier.post_json(
+                "/api/admin/settings",
+                {"closing_day": "10", "start_date": "2026-01-01", "auto_remind": "0", "remind_days": "3"},
+            )),
+            ("POST /api/admin/reminders/send", lambda: cashier.post_json(
+                "/api/admin/reminders/send", {"company_id": self.company_id}
+            )),
+            ("POST /api/admin/accounts/1/review", lambda: cashier.post_json(
+                "/api/admin/accounts/1/review", {"decision": "approve"}
+            )),
+            ("POST /api/admin/transfer-events/1/decisions", lambda: cashier.post_json(
+                "/api/admin/transfer-events/1/decisions",
+                {"action": "confirm_single", "reason": "越权"},
+            )),
+            ("POST /api/admin/manual-records/1/decisions", lambda: cashier.post_json(
+                "/api/admin/manual-records/1/decisions",
+                {"action": "approve_new", "reason": "越权"},
+            )),
+            ("POST /api/admin/intercompany/events/1/subject-decisions", lambda: cashier.post_json(
+                "/api/admin/intercompany/events/1/subject-decisions",
+                {"subject": "other_receivable", "reason": "越权"},
+            )),
+            ("POST /api/admin/intercompany/events/1/adjustments", lambda: cashier.post_json(
+                "/api/admin/intercompany/events/1/adjustments",
+                {"action": "reverse", "reason": "越权"},
+            )),
+        )
+        for label, call in write_calls:
+            status, data = call()
+            self.assertEqual(403, status, f"{label}: {data}")
+        # Settings must be unchanged after the forbidden write attempt.
+        status, data = self.admin.get("/api/admin/settings")
+        self.assertEqual(200, status)
+        self.assertEqual("5", as_json(data)["settings"]["closing_day"])
+
+
+class SettingsModuleTests(unittest.TestCase):
+    """Unit tests for the settings module on a fresh in-memory database."""
+
+    def setUp(self) -> None:
+        self.connection = connect(":memory:")
+        self.addCleanup(self.connection.close)
+        migrate(self.connection)
+
+    def test_defaults_applied_when_no_row_exists(self) -> None:
+        values = settings.get_settings(self.connection)
+        self.assertEqual("5", values["closing_day"])
+        self.assertEqual("2026-01-01", values["start_date"])
+        self.assertEqual("1", values["auto_remind"])
+        self.assertEqual("3", values["remind_days"])
+
+    def test_validate_rejects_bad_values(self) -> None:
+        for bad in ({"closing_day": "0"}, {"closing_day": "29"}, {"closing_day": "abc"}):
+            _, error = settings.validate_settings(bad)
+            self.assertIsNotNone(error)
+        _, error = settings.validate_settings({"start_date": "2026-13-40"})
+        self.assertIsNotNone(error)
+        _, error = settings.validate_settings({"auto_remind": "2"})
+        self.assertIsNotNone(error)
+
+    def test_update_writes_value_and_trail(self) -> None:
+        user_id = auth.create_user(self.connection, "group-admin", "AdminPass123", "admin")
+        user = self.connection.execute(
+            "SELECT id, username FROM users WHERE id = ?", (user_id,)
+        ).fetchone()
+        updated = settings.update_settings(
+            self.connection, {"closing_day": "1", "auto_remind": "0"}, user
+        )
+        self.assertEqual("1", updated["closing_day"])
+        self.assertEqual("0", updated["auto_remind"])
+        changes = self.connection.execute(
+            "SELECT key, before_value, after_value FROM system_setting_changes ORDER BY id"
+        ).fetchall()
+        self.assertEqual(2, len(changes))
+        self.assertEqual("5", changes[0]["before_value"])
+        self.assertEqual("1", changes[0]["after_value"])
+
+
+if __name__ == "__main__":
+    unittest.main()

web/admin.html

@@ -3,24 +3,24 @@
   <head>
     <meta charset="UTF-8" />
     <meta name="viewport" content="width=device-width, initial-scale=1.0" />
-    <meta name="description" content="金牛集团总账管理端" />
-    <title>总账管理端 · 金牛集团</title>
-    <link rel="stylesheet" href="design-system.css?v=4" />
+    <meta name="description" content="金牛集团管理端" />
+    <title>管理端 · 金牛集团</title>
+    <link rel="stylesheet" href="design-system.css?v=8" />
   </head>
   <body data-portal="admin">
     <a class="skip-link" href="#main-content">跳到主要内容</a>
     <div class="shell">
-      <aside class="sidebar" id="sidebar" aria-label="总账管理导航">
+      <aside class="sidebar" id="sidebar" aria-label="管理导航">
         <div class="side-brand">
           <div class="brand-name">金牛实业 · 资金往来</div>
           <div class="brand-sub">HENAN JINNIU INDUSTRIAL GROUP</div>
-          <span class="side-role">总账管理端</span>
+          <span class="side-role">管理端</span>
         </div>
         <nav class="side-nav">
           <div class="nav-group">日常</div>
           <a class="active" data-view="dashboard" href="#dashboard"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><rect x="3" y="3" width="8" height="8" rx="1.5"/><rect x="13" y="3" width="8" height="5" rx="1.5"/><rect x="13" y="10" width="8" height="11" rx="1.5"/><rect x="3" y="13" width="8" height="8" rx="1.5"/></svg><span class="nav-label">管理总览</span></a>
           <a data-view="pair" href="#pair"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M7 8h13l-3.5-3.5M17 16H4l3.5 3.5"/></svg><span class="nav-label">往来查询</span></a>
-          <a data-view="audit" href="#audit"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M9 11.5l2 2 4-4.5"/><rect x="4" y="3" width="16" height="18" rx="2"/></svg><span class="nav-label">审核中心</span><span class="nav-badge">6</span></a>
+          <a data-view="audit" href="#audit"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M9 11.5l2 2 4-4.5"/><rect x="4" y="3" width="16" height="18" rx="2"/></svg><span class="nav-label">审核中心</span><span class="nav-badge" id="auditNavBadge" style="display: none;">0</span></a>
           <a data-view="flows" href="#flows"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M4 6h16M4 12h16M4 18h10"/></svg><span class="nav-label">流水管理</span></a>
           <div class="nav-group">基础与结账</div>
           <a data-view="companies" href="#companies"><svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7"><path d="M4 21V8l8-5 8 5v13"/><path d="M9 21v-6h6v6"/></svg><span class="nav-label">公司与账号</span></a>
@@ -32,7 +32,7 @@
             <span class="avatar">管</span>
             <div>
               <div class="user-name">系统管理员</div>
-              <div class="user-meta">集团总账会计</div>
+              <div class="user-meta">管理员</div>
             </div>
             <button class="logout" type="button">退出</button>
           </div>
@@ -41,7 +41,7 @@
 
       <div class="main">
         <div class="topbar">
-          <span class="crumb">总账管理端 / <b id="currentViewName">管理总览</b></span>
+          <span class="crumb">管理端 / <b id="currentViewName">管理总览</b></span>
           <div class="topbar-right">
             <span class="tag">账期 2026-07</span>
             <span class="tag">统计截止 2026-08-20</span>
@@ -56,9 +56,6 @@
                 <h1>管理总览</h1>
                 <p class="page-sub">2026-01-01 至 2026-08-20，集团 6 家成员公司相互往来累计发生 8.11 亿元、392 笔明细。页面上任意数字与公司均可逐级穿透，直至银行原始流水。</p>
               </div>
-              <div class="page-actions">
-                <button class="btn" data-view-link="pair">往来查询</button>
-              </div>
             </div>
 
             <div class="grid grid-4">
@@ -72,10 +69,10 @@
                 <div class="stat-value">39,040.30<span class="unit">万元</span></div>
                 <div class="stat-foot">6 家公司合计 · 与借方同源互证</div>
               </div>
-              <div class="card stat-card warn">
-                <div class="stat-label">借贷轧差 · 未匹配</div>
-                <div class="stat-value">3,000.00<span class="unit">万元</span></div>
-                <div class="stat-foot">由单边流水与待确认往来形成，可在往来查询核对</div>
+              <div class="card stat-card warn" data-view-link="audit" style="cursor: pointer;">
+                <div class="stat-label">待审核事项 · 审核中心</div>
+                <div class="stat-value" id="dashAuditTotal">0<span class="unit">项</span></div>
+                <div class="stat-foot" id="dashAuditFoot">高 0 项 · 中 0 项 · 其余 0 项低风险</div>
               </div>
               <div class="card stat-card">
                 <div class="stat-label">7 月账期确认进度</div>
@@ -85,176 +82,128 @@
               </div>
             </div>
 
-            <div class="grid grid-3-2" style="margin-top: 14px;">
-              <div class="stack">
-                <div class="card" id="companyTotals">
-                  <div class="card-head">
-                    <span class="card-title">各公司往来合计<span class="sub">2026-01-01 至 2026-08-20 · 单位：万元 · 点击任意行查看该公司往来明细</span></span>
-                    <input class="input" id="company-search" aria-label="搜索公司" placeholder="搜索公司…" style="width: 170px;" />
-                  </div>
-                  <div class="table-wrap" style="border: 0;">
-                    <table class="ds-table">
-                      <thead>
-                        <tr><th>公司</th><th class="num-col">借方合计</th><th class="num-col">贷方合计</th><th class="num-col">明细笔数</th><th class="num-col">期末净往来</th><th>7 月状态</th></tr>
-                      </thead>
-                      <tbody>
-                        <tr class="clickable" data-view-link="pair">
-                          <td class="cell-main">金牛煤业<span class="cell-sub">河南金牛煤业有限公司</span></td>
-                          <td class="num-col">18,420.50</td>
-                          <td class="num-col">12,386.00</td>
-                          <td class="num-col">128</td>
-                          <td class="num-col amt-in">+6,034.50</td>
-                          <td><span class="pill pill-success">已完成</span></td>
-                        </tr>
-                        <tr class="clickable" data-view-link="pair">
-                          <td class="cell-main">金牛物流<span class="cell-sub">河南金牛物流有限公司</span></td>
-                          <td class="num-col">6,208.75</td>
-                          <td class="num-col">7,914.30</td>
-                          <td class="num-col">74</td>
-                          <td class="num-col amt-out">-1,705.55</td>
-                          <td><span class="pill pill-success">已完成</span></td>
-                        </tr>
-                        <tr class="clickable" data-view-link="pair">
-                          <td class="cell-main">金牛贸易<span class="cell-sub">河南金牛贸易有限公司</span></td>
-                          <td class="num-col">9,850.00</td>
-                          <td class="num-col">9,102.40</td>
-                          <td class="num-col">86</td>
-                          <td class="num-col amt-in">+747.60</td>
-                          <td><span class="pill pill-success">已完成</span></td>
-                        </tr>
-                        <tr class="clickable" data-view-link="pair">
-                          <td class="cell-main">金牛置业<span class="cell-sub">河南金牛置业有限公司</span></td>
-                          <td class="num-col">3,960.20</td>
-                          <td class="num-col">5,730.00</td>
-                          <td class="num-col">52</td>
-                          <td class="num-col amt-out">-1,769.80</td>
-                          <td><span class="pill pill-warn">流水待补</span></td>
-                        </tr>
-                        <tr class="clickable" data-view-link="pair">
-                          <td class="cell-main">金牛新能源<span class="cell-sub">河南金牛新能源有限公司</span></td>
-                          <td class="num-col">2,130.00</td>
-                          <td class="num-col">2,886.00</td>
-                          <td class="num-col">31</td>
-                          <td class="num-col amt-out">-756.00</td>
-                          <td><span class="pill pill-warn">确认中</span></td>
-                        </tr>
-                        <tr class="clickable" data-view-link="pair">
-                          <td class="cell-main">金牛农业<span class="cell-sub">河南金牛农业科技发展有限公司</span></td>
-                          <td class="num-col">1,470.85</td>
-                          <td class="num-col">1,021.60</td>
-                          <td class="num-col">21</td>
-                          <td class="num-col amt-in">+449.25</td>
-                          <td><span class="pill pill-danger">未提交</span></td>
-                        </tr>
-                      </tbody>
-                      <tfoot>
-                        <tr>
-                          <td>合计 · 6 家</td>
-                          <td class="num-col">42,040.30</td>
-                          <td class="num-col">39,040.30</td>
-                          <td class="num-col">392</td>
-                          <td class="num-col">+3,000.00</td>
-                          <td>—</td>
-                        </tr>
-                      </tfoot>
-                    </table>
+            <div class="card dash-master" id="companyMasterDetail">
+              <div class="card-head dash-master-head">
+                <span class="card-title" style="min-width: 0;">
+                  公司往来合计 · 往来明细
+                  <span class="sub" id="dashListSub">单位：万元 · 左侧选择公司，右侧查看其往来明细</span>
+                </span>
+                <div class="dash-master-head-actions">
+                  <span class="meta" id="dashMasterMeta">—</span>
+                  <input class="input" id="company-search" aria-label="搜索公司" placeholder="搜索公司…" />
+                </div>
+              </div>
+              <div class="grid grid-480-1 dash-master-split">
+                <div class="dash-master-pane dash-master-pane--list">
+                  <div class="dash-company-list" id="dashCompanyRows" role="listbox" aria-label="公司往来合计">
+                    <div class="dash-company-loading muted">加载中…</div>
                   </div>
                 </div>
-
-                <div class="card">
-                  <div class="card-head">
-                    <span class="card-title">公司对查<span class="sub">选择两家公司，直达它们之间的往来明细</span></span>
-                  </div>
-                  <div class="row" style="align-items: flex-end; flex-wrap: wrap;">
-                    <div class="field" style="flex: 1 1 190px; margin-bottom: 0;">
-                      <label for="ql-self">本方公司</label>
-                      <select class="select" id="ql-self">
-                        <option>河南金牛煤业有限公司</option>
-                        <option>河南金牛物流有限公司</option>
-                        <option>河南金牛贸易有限公司</option>
-                        <option>河南金牛置业有限公司</option>
-                        <option>河南金牛新能源有限公司</option>
-                        <option selected>河南金牛农业科技发展有限公司</option>
-                      </select>
-                    </div>
-                    <span class="meta" style="padding: 0 4px 9px; flex: none;">↔</span>
-                    <div class="field" style="flex: 1 1 190px; margin-bottom: 0;">
-                      <label for="ql-peer">对方公司</label>
-                      <select class="select" id="ql-peer">
-                        <option selected>河南金牛煤业有限公司</option>
-                        <option>河南金牛物流有限公司</option>
-                        <option>河南金牛贸易有限公司</option>
-                        <option>河南金牛置业有限公司</option>
-                        <option>河南金牛新能源有限公司</option>
-                      </select>
+                <div class="dash-master-pane dash-master-pane--detail">
+                  <div class="dash-detail-toolbar">
+                    <div class="dash-detail-heading">
+                      <span class="dash-detail-name" id="dashDetailTitle">请选择左侧公司</span>
+                      <span class="meta" id="dashDetailSub">按对方公司分组 · 二级默认收起 · 已确认 / 待确认分列</span>
                     </div>
                   </div>
-                  <div class="detail-box row-between" style="margin-top: 12px;">
-                    <div>
-                      <div style="font-weight: 650;">金牛农业 → 应收 386.24 万元</div>
-                      <div class="meta" style="margin-top: 2px;">14 笔（借 9 / 贷 5）· 最早未结 2026-03-12</div>
+                  <div class="dash-detail-summary" id="dashDetailSummary" hidden>
+                    <div class="dash-summary-item">
+                      <span class="dash-summary-label">笔数</span>
+                      <span class="dash-summary-value num" id="dashSumCount">0</span>
+                    </div>
+                    <div class="dash-summary-item">
+                      <span class="dash-summary-label">期初</span>
+                      <span class="dash-summary-value num" id="dashSumOpening">—</span>
+                    </div>
+                    <div class="dash-summary-item">
+                      <span class="dash-summary-label">本期借方</span>
+                      <span class="dash-summary-value num" id="dashSumDebit">0.00</span>
+                    </div>
+                    <div class="dash-summary-item">
+                      <span class="dash-summary-label">本期贷方</span>
+                      <span class="dash-summary-value num" id="dashSumCredit">0.00</span>
+                    </div>
+                    <div class="dash-summary-item">
+                      <span class="dash-summary-label">期末</span>
+                      <span class="dash-summary-value num" id="dashSumEnding">0.00</span>
+                    </div>
+                  </div>
+                  <div class="dash-detail-body" id="dashDetailBody">
+                    <div class="table-wrap dash-master-scroll" id="dashDetailWrap">
+                      <table class="ds-table ds-table--compact" id="dashDetailTable">
+                        <thead>
+                          <tr>
+                            <th>对方 / 摘要</th>
+                            <th class="num-col">笔数</th>
+                            <th class="num-col">期初</th>
+                            <th class="num-col">本期借方</th>
+                            <th class="num-col">本期贷方</th>
+                            <th class="num-col">期末</th>
+                          </tr>
+                        </thead>
+                        <tbody id="dashDetailRows">
+                          <tr><td colspan="6" class="muted">请选择左侧公司</td></tr>
+                        </tbody>
+                      </table>
+                    </div>
+                    <div class="dash-detail-empty" id="dashDetailEmpty" hidden>
+                      <div class="e-title">该公司期间内暂无已归集往来</div>
+                      <div class="e-desc" id="dashDetailEmptyDesc">期初 — · 导入流水并归集后在此展示</div>
                     </div>
-                    <button class="btn btn-sm" data-view-link="pair">查看逐笔往来</button>
                   </div>
                 </div>
               </div>
+            </div>
 
-              <div class="stack">
-                <div class="card">
-                  <div class="card-head">
-                    <span class="card-title">待办队列<span class="sub">12 项待处理 · 下方为影响结账的前 4 项，从第 1 项开始</span></span>
-                    <button class="btn btn-sm btn-ghost" data-view-link="audit">审核中心 →</button>
+            <div class="grid grid-2" style="margin-top: 14px;">
+              <div class="card">
+                <div class="card-head">
+                  <span class="card-title">公司对查<span class="sub">选择两家公司，直达它们之间的往来明细</span></span>
+                </div>
+                <div class="row" style="align-items: flex-end; flex-wrap: wrap;">
+                  <div class="field" style="flex: 1 1 190px; margin-bottom: 0;">
+                    <label for="ql-self">本方公司</label>
+                    <select class="select" id="ql-self">
+                      <option>河南金牛煤业有限公司</option>
+                      <option>河南金牛物流有限公司</option>
+                      <option>河南金牛贸易有限公司</option>
+                      <option>河南金牛置业有限公司</option>
+                      <option>河南金牛新能源有限公司</option>
+                      <option selected>河南金牛农业科技发展有限公司</option>
+                    </select>
                   </div>
-                  <div class="list-row" data-detail="admin-gap">
-                    <span class="pill pill-danger">高</span>
-                    <div class="lr-main">
-                      <div class="lr-title">金牛置业 · 中行尾号 8821 账户 7 月流水断档 11 天</div>
-                      <div class="lr-sub">07-06 至 07-16 无流水，影响与金牛煤业 320 万元往来的归集</div>
-                    </div>
-                    <button class="btn btn-sm" data-view-link="audit">去审核</button>
-                  </div>
-                  <div class="list-row" data-detail="admin-unsubmitted">
-                    <span class="pill pill-danger">高</span>
-                    <div class="lr-main">
-                      <div class="lr-title">金牛农业 7 月全部账户未提交流水</div>
-                      <div class="lr-sub">已发 2 次系统提醒，最近一次 08-18，仍未响应</div>
-                    </div>
-                    <button class="btn btn-sm" data-view-link="reminders">再提醒</button>
-                  </div>
-                  <div class="list-row" data-detail="admin-unilateral">
-                    <span class="pill pill-warn">中</span>
-                    <div class="lr-main">
-                      <div class="lr-title">金牛新能源 ↔ 金牛贸易 3 笔单边流水待对方证据</div>
-                      <div class="lr-sub">合计 486 万元，需新能源侧选择对方银行流水佐证</div>
-                    </div>
-                    <button class="btn btn-sm" data-view-link="audit">去审核</button>
-                  </div>
-                  <div class="list-row" data-detail="admin-subject">
-                    <span class="pill pill-warn">中</span>
-                    <div class="lr-main">
-                      <div class="lr-title">5 笔手工记录待确认往来科目</div>
-                      <div class="lr-sub">应收 / 其他应收待判定，涉及煤业、物流、贸易</div>
-                    </div>
-                    <button class="btn btn-sm" data-view-link="audit">去审核</button>
-                  </div>
-                  <div class="table-foot">
-                    <span>其余 8 项为低风险与已挂起事项</span>
-                    <button class="btn btn-sm btn-ghost" data-view-link="audit" style="color: var(--fg); font-weight: 550;">进入审核中心 →</button>
+                  <span class="meta" style="padding: 0 4px 9px; flex: none;">↔</span>
+                  <div class="field" style="flex: 1 1 190px; margin-bottom: 0;">
+                    <label for="ql-peer">对方公司</label>
+                    <select class="select" id="ql-peer">
+                      <option selected>河南金牛煤业有限公司</option>
+                      <option>河南金牛物流有限公司</option>
+                      <option>河南金牛贸易有限公司</option>
+                      <option>河南金牛置业有限公司</option>
+                      <option>河南金牛新能源有限公司</option>
+                    </select>
                   </div>
                 </div>
-
-                <div class="card">
-                  <div class="card-head">
-                    <span class="card-title">账期与结账<span class="sub">每月 5 日结账 · 全局起算日 2026-01-01</span></span>
+                <div class="detail-box row-between" style="margin-top: 12px;">
+                  <div>
+                    <div style="font-weight: 650;">金牛农业 → 应收 386.24 万元</div>
+                    <div class="meta" style="margin-top: 2px;">14 笔（借 9 / 贷 5）· 最早未结 2026-03-12</div>
                   </div>
-                  <dl class="kv">
-                    <dt>当前账期</dt><dd>2026-07 · 进行中</dd>
-                    <dt>结账日</dt><dd style="color: color-mix(in oklch, var(--warn) 78%, black); font-weight: 650;">2026-08-29（顺延）· 距今 9 天</dd>
-                    <dt>上一账期</dt><dd>2026-06 · 已于 07-03 结账</dd>
-                  </dl>
-                  <button class="btn" data-view-link="settings" style="width: 100%; margin-top: 14px;">进入结账检查</button>
+                  <button class="btn btn-sm" data-view-link="pair">查看逐笔往来</button>
                 </div>
               </div>
+
+              <div class="card">
+                <div class="card-head">
+                  <span class="card-title">账期与结账<span class="sub" id="dashboardPeriodSub">每月 5 日结账 · 全局起算日 2026-01-01</span></span>
+                </div>
+                <dl class="kv">
+                  <dt>当前账期</dt><dd>2026-07 · 进行中</dd>
+                  <dt>结账日</dt><dd style="color: color-mix(in oklch, var(--warn) 78%, black); font-weight: 650;">2026-08-29（顺延）· 距今 9 天</dd>
+                  <dt>上一账期</dt><dd>2026-06 · 已于 07-03 结账</dd>
+                </dl>
+                <button class="btn" data-view-link="settings" style="width: 100%; margin-top: 14px;">进入结账检查</button>
+              </div>
             </div>
           </section>
 
@@ -408,51 +357,6 @@
                   </tr>
                 </thead>
                 <tbody id="auditRows">
-                  <tr data-audit-type="断档" data-company="金牛置业">
-                    <td><span class="pill pill-danger">高</span></td>
-                    <td><span class="cell-main">金牛置业 · 中行尾号 8821</span><span class="cell-sub">07-06 至 07-16 无流水</span></td>
-                    <td>流水断档</td>
-                    <td>2026-07</td>
-                    <td class="wrap">11 天无流水，与金牛煤业 320 万煤炭采购款往来无法归集，阻断 7 月结账</td>
-                    <td><span class="pill pill-info">待审核</span></td>
-                    <td><div class="row" style="gap:6px;"><button type="button" class="btn btn-sm btn-primary" data-audit-action="approve">通过</button><button type="button" class="btn btn-sm btn-danger" data-audit-action="reject">驳回</button></div></td>
-                  </tr>
-                  <tr data-audit-type="单边" data-company="金牛新能源">
-                    <td><span class="pill pill-warn">中</span></td>
-                    <td><span class="cell-main">金牛新能源 ↔ 金牛贸易</span><span class="cell-sub">3 笔单边合计 486 万</span></td>
-                    <td>单边匹配</td>
-                    <td>2026-07</td>
-                    <td class="wrap">单边支付无对方对应流水，往来差异挂账，待对方选择流水佐证</td>
-                    <td><span class="pill pill-info">待审核</span></td>
-                    <td><div class="row" style="gap:6px;"><button type="button" class="btn btn-sm btn-primary" data-audit-action="approve">通过</button><button type="button" class="btn btn-sm btn-danger" data-audit-action="reject">驳回</button></div></td>
-                  </tr>
-                  <tr data-audit-type="科目" data-company="金牛煤业">
-                    <td><span class="pill pill-warn">中</span></td>
-                    <td><span class="cell-main">金牛煤业 · 手工记录</span><span class="cell-sub">场地押金 42 万</span></td>
-                    <td>科目确认</td>
-                    <td>2026-07</td>
-                    <td class="wrap">「应收 / 其他应收」科目待判定，影响科目汇总口径</td>
-                    <td><span class="pill pill-info">待审核</span></td>
-                    <td><div class="row" style="gap:6px;"><button type="button" class="btn btn-sm btn-primary" data-audit-action="approve">通过</button><button type="button" class="btn btn-sm btn-danger" data-audit-action="reject">驳回</button></div></td>
-                  </tr>
-                  <tr data-audit-type="起算" data-company="金牛物流">
-                    <td><span class="pill pill-danger">高</span></td>
-                    <td><span class="cell-main">金牛物流 · 工行基本户</span><span class="cell-sub">期初与上年结转差 28.6 万</span></td>
-                    <td>起算区间校准</td>
-                    <td>2026-01 起算</td>
-                    <td class="wrap">期初余额与上年结转不衔接，全年累计数失真，需校准起算区间</td>
-                    <td><span class="pill pill-info">待审核</span></td>
-                    <td><div class="row" style="gap:6px;"><button type="button" class="btn btn-sm btn-primary" data-audit-action="approve">通过</button><button type="button" class="btn btn-sm btn-danger" data-audit-action="reject">驳回</button></div></td>
-                  </tr>
-                  <tr data-audit-type="手工" data-company="金牛贸易">
-                    <td><span class="pill pill-warn">中</span></td>
-                    <td><span class="cell-main">金牛贸易 · 手工补录</span><span class="cell-sub">现金缴存 64 万</span></td>
-                    <td>公司手工记录</td>
-                    <td>2026-07</td>
-                    <td class="wrap">无银行回单附件，需人工核实后方可入账</td>
-                    <td><span class="pill pill-info">待审核</span></td>
-                    <td><div class="row" style="gap:6px;"><button type="button" class="btn btn-sm btn-primary" data-audit-action="approve">通过</button><button type="button" class="btn btn-sm btn-danger" data-audit-action="reject">驳回</button></div></td>
-                  </tr>
                 </tbody>
               </table>
               <div class="table-foot">
@@ -524,7 +428,7 @@
               </table>
               <div class="table-foot">
                 <span id="flowCount">共 0 笔</span>
-                <span class="meta">数据范围：2026-01-01 起算 · 每月 5 日结账（7 月顺延至 08-29）</span>
+                <span class="meta" id="flowsRangeMeta">数据范围：加载中…</span>
               </div>
             </div>
           </section>
@@ -570,7 +474,7 @@
               </div>
               <div class="table-foot" style="border: 1px solid var(--border); border-radius: 0 0 var(--radius-lg) var(--radius-lg);">
                 <span id="companyFoot">共 0 家公司</span>
-                <span class="meta">登录账号初始密码由集团总账统一发放</span>
+                <span class="meta">登录账号初始密码由管理员统一发放</span>
               </div>
             </div>
           </section>
@@ -585,7 +489,7 @@
 
             <div class="card">
               <div class="card-head">
-                <span class="card-title">账期时间轴<span class="sub">全局起算日 2026-01-01 起，每月 5 日结账</span></span>
+                <span class="card-title">账期时间轴<span class="sub" id="timelineSub">全局起算日 2026-01-01 起，每月 5 日结账</span></span>
               </div>
               <div class="timeline">
                 <div class="tl-cell closed"><div class="tl-month">2026-01</div><div class="tl-state">已结账</div></div>
@@ -614,7 +518,7 @@
                     <div class="field" style="margin-bottom: 14px;">
                       <label for="cs-day">每月结账日</label>
                       <input class="input num-input" type="number" name="closingDay" id="cs-day" min="1" max="28" value="5" />
-                      <span class="hint">每月几号执行上月结账 · 2026-07 因故顺延至 08-29</span>
+                      <span class="hint">每月几号执行上月结账</span>
                     </div>
                     <div class="field" style="margin-bottom: 16px;">
                       <label>自动提醒</label>
@@ -643,7 +547,7 @@
 
                 <div class="card">
                   <div class="card-head">
-                    <span class="card-title">期初余额管理<span class="sub">2026-01-01 起算的公司间往来期初数</span></span>
+                    <span class="card-title">期初余额管理<span class="sub" id="openingSub">2026-01-01 起算的公司间往来期初数</span></span>
                     <button class="btn btn-sm" id="openOpeningDialog">新增</button>
                   </div>
                   <div class="table-wrap" style="border: 0;">
@@ -718,34 +622,22 @@
             <div class="grid grid-1-2">
               <div class="card">
                 <div class="card-head">
-                  <span class="card-title">发送处理提醒<span class="sub">将以人工提醒形式送达所选公司出纳与财务负责人</span></span>
+                  <span class="card-title">发送处理提醒<span class="sub">选择公司后系统自动列出待提醒事项，核对后一键发送</span></span>
                 </div>
                 <form id="reminderForm" novalidate>
                   <div class="field" style="margin-bottom: 14px;">
-                    <label>接收公司（可多选）</label>
-                    <div class="row" id="reminderCompanyList" style="flex-wrap: wrap; gap: 8px 16px;"></div>
-                    <span class="hint error" id="company-error" style="display: none;">请至少选择一家接收公司</span>
+                    <label for="reminder-company">接收公司</label>
+                    <select class="select" id="reminder-company"><option value="">请选择公司</option></select>
+                    <span class="hint error" id="company-error" style="display: none;">请选择一家接收公司</span>
                   </div>
-                  <div class="field" style="margin-bottom: 14px;">
-                    <label for="reminder-type">提醒类型</label>
-                    <select class="select" id="reminder-type">
-                      <option selected>流水未提交</option>
-                      <option>单边待确认</option>
-                      <option>科目待确认</option>
-                      <option>账户登记</option>
-                      <option>其他</option>
-                    </select>
+                  <div class="field" style="margin-bottom: 16px;">
+                    <label>待提醒事项（系统自动列出）</label>
+                    <div id="reminder-items">
+                      <div class="empty">请先选择公司，系统将自动列出该公司待提醒事项。</div>
+                    </div>
+                    <span class="hint error" id="reminder-error" style="display: none;">该公司当前没有待提醒事项</span>
                   </div>
-                  <div class="field" style="margin-bottom: 14px;">
-                    <label for="reminder-content">提醒内容</label>
-                    <textarea class="textarea" id="reminder-content">请于截止日期前完成 2026 年 7 月银行流水上传与待确认事项处理。</textarea>
-                    <span class="hint error" id="content-error" style="display: none;">提醒内容不能为空</span>
-                  </div>
-                  <div class="field" style="margin-bottom: 18px;">
-                    <label for="reminder-deadline">截止日期</label>
-                    <input class="input" type="date" id="reminder-deadline" value="2026-08-29" min="2026-08-20" />
-                  </div>
-                  <button type="submit" class="btn btn-primary" id="send-btn" style="width: 100%;">发送提醒</button>
+                  <button type="submit" class="btn btn-primary" id="send-btn" style="width: 100%;" disabled>发送提醒</button>
                   <p class="hint" id="send-hint" style="margin-top: 10px; display: none;"></p>
                 </form>
               </div>
@@ -793,7 +685,7 @@
           <span class="modal-title">新增成员公司</span>
           <button type="button" class="modal-close" data-close="companyDialog" aria-label="关闭">×</button>
         </div>
-        <p class="modal-sub">登记后系统将生成公司端登录账号，初始密码由集团总账统一发放。</p>
+        <p class="modal-sub">登记后系统将生成公司端登录账号，初始密码由管理员统一发放。</p>
         <form id="companyForm" novalidate>
           <div class="field" style="margin-bottom: 12px;">
             <label for="f-name">公司全称</label>
@@ -1050,19 +942,6 @@
       </div>
     </div>
     <div class="toast-region" id="toastRegion" aria-live="polite"></div>
-    <script src="app.js?v=4"></script>
-    <script>
-      (function () {
-        var input = document.getElementById("company-search");
-        if (!input) return;
-        input.addEventListener("input", function () {
-          var q = this.value.trim();
-          var rows = document.querySelectorAll("#companyTotals tbody tr");
-          rows.forEach(function (tr) {
-            tr.style.display = (!q || tr.textContent.indexOf(q) > -1) ? "" : "none";
-          });
-        });
-      })();
-    </script>
+    <script src="app.js?v=9"></script>
   </body>
 </html>

web/company.html

@@ -5,7 +5,7 @@
     <meta name="viewport" content="width=device-width, initial-scale=1.0" />
     <meta name="description" content="金牛集团公司业务端" />
     <title>公司业务端 · 金牛集团</title>
-    <link rel="stylesheet" href="design-system.css?v=4" />
+    <link rel="stylesheet" href="design-system.css?v=5" />
   </head>
   <body data-portal="company">
     <a class="skip-link" href="#main-content">跳到主要内容</a>
@@ -83,7 +83,7 @@
                   <div class="fs-meta" id="workspaceConfirmMeta">单边流水 3 笔 · 科目确认 2 笔</div>
                 </a>
                 <div class="flow-step wait">
-                  <div class="fs-top"><span class="fs-idx">04</span><span class="fs-dot"></span><span class="fs-name">总账复核</span></div>
+                  <div class="fs-top"><span class="fs-idx">04</span><span class="fs-dot"></span><span class="fs-name">管理复核</span></div>
                   <div class="fs-state">等待集团</div>
                   <div class="fs-meta">2 笔复核在途 · 无需本公司操作</div>
                 </div>
@@ -174,7 +174,7 @@
               <div class="stack">
                 <div class="card">
                   <div class="card-head">
-                    <span class="card-title">本公司往来合计<span class="sub">2026-01-01 至 2026-08-20 · 与集团总账口径一致 · 单位：万元</span></span>
+                    <span class="card-title">本公司往来合计<span class="sub">2026-01-01 至 2026-08-20 · 与管理端口径一致 · 单位：万元</span></span>
                   </div>
                   <div class="mini-stats">
                     <div class="mini-stat">
@@ -199,7 +199,7 @@
 
                 <div class="card">
                   <div class="card-head">
-                    <span class="card-title">最新通知<span class="sub">来自集团总账</span></span>
+                    <span class="card-title">最新通知<span class="sub">来自管理端</span></span>
                     <button class="btn btn-sm btn-ghost" data-view-link="notifications">全部通知 (3) →</button>
                   </div>
                   <div class="list-row">
@@ -325,7 +325,7 @@
             <div class="page-head">
               <div>
                 <h1>手工记录</h1>
-                <p class="page-sub">登记未通过银行流水体现的往来业务，如个人过账、现金收付与未入账回单。提交后由集团总账会计审核，通过后计入本公司往来台账。</p>
+                <p class="page-sub">登记未通过银行流水体现的往来业务，如个人过账、现金收付与未入账回单。提交后由管理员审核，通过后计入本公司往来台账。</p>
               </div>
             </div>
 
@@ -353,15 +353,15 @@
                   </div>
                   <div class="notice info" style="margin-top: 14px;">
                     <svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7" style="width: 16px; height: 16px; flex: none; margin-top: 2px; color: var(--info);"><circle cx="12" cy="12" r="8.5"/><path d="M12 8v5M12 16.5v.01"/></svg>
-                    <div><div class="n-title">手工记录与银行原始流水分开留痕</div><div class="n-body">总账复核通过后才纳入往来计算，撤回后需重新登记提交。</div></div>
+                    <div><div class="n-title">手工记录与银行原始流水分开留痕</div><div class="n-body">管理员复核通过后才纳入往来计算，撤回后需重新登记提交。</div></div>
                   </div>
-                  <button class="btn btn-primary" type="submit" style="width: 100%; margin-top: 16px;">提交总账复核</button>
+                  <button class="btn btn-primary" type="submit" style="width: 100%; margin-top: 16px;">提交管理复核</button>
                 </form>
               </div>
 
               <div class="card">
                 <div class="card-head">
-                  <span class="card-title">已提交记录<span class="sub">账期 2026-07 内本公司提交的手工往来，<span class="num" id="manualPendingStatus">0</span> 笔待总账复核</span></span>
+                  <span class="card-title">已提交记录<span class="sub">账期 2026-07 内本公司提交的手工往来，<span class="num" id="manualPendingStatus">0</span> 笔待管理复核</span></span>
                 </div>
                 <div class="table-wrap" style="border: 0;">
                   <table class="ds-table">
@@ -380,7 +380,7 @@
                 </div>
                 <div class="table-foot">
                   <span id="manualFoot">共 0 条</span>
-                  <span class="meta">审核由集团总账会计在 1 个工作日内完成</span>
+                  <span class="meta">审核由管理员在 1 个工作日内完成</span>
                 </div>
               </div>
             </div>
@@ -659,8 +659,8 @@
             <div class="notice info" style="margin-bottom: 14px;">
               <svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.7" style="width: 16px; height: 16px; flex: none; margin-top: 2px; color: var(--info);"><circle cx="12" cy="12" r="8.5"/><path d="M12 8v5M12 16.5v.01"/></svg>
               <div>
-                <div class="n-title">新账户需总账管理员审核通过后方可上传流水</div>
-                <div class="n-body">提交登记后由集团总账管理员核对开户信息，审核周期一般 1 个工作日；审核结果将通过站内通知告知。</div>
+                <div class="n-title">新账户需管理员审核通过后方可上传流水</div>
+                <div class="n-body">提交登记后由管理员核对开户信息，审核周期一般 1 个工作日；审核结果将通过站内通知告知。</div>
               </div>
             </div>
 
@@ -698,7 +698,7 @@
             <div class="page-head">
               <div>
                 <h1>通知</h1>
-                <p class="page-sub">系统与总账管理员发送给本公司的全部消息。7 月账期结账因故顺延至 2026-08-29，请优先处理未读与处理中事项。</p>
+                <p class="page-sub">系统与管理员发送给本公司的全部消息。7 月账期结账因故顺延至 2026-08-29，请优先处理未读与处理中事项。</p>
               </div>
               <div class="page-actions">
                 <button class="btn btn-ghost" id="mark-all-read">全部标为已读</button>
@@ -734,9 +734,9 @@
                 </div>
                 <div class="list-row" data-status="unread">
                   <span class="pill pill-danger" style="flex: none;">未读</span>
-                  <span class="tag">总账管理员</span>
+                  <span class="tag">管理员</span>
                   <div class="lr-main">
-                    <div class="lr-title">总账管理员提醒：请于 08-29 前完成待确认事项</div>
+                    <div class="lr-title">管理员提醒：请于 08-29 前完成待确认事项</div>
                     <div class="lr-sub"><span class="meta">2026-08-18 16:40</span> · 7 月账期结账顺延至 08-29，贵公司当前仍有 5 项往来确认未完成，请合理安排时间。</div>
                   </div>
                   <div class="lr-side"><button class="btn btn-sm btn-mark-read">标记已读</button></div>
@@ -746,13 +746,13 @@
                   <span class="tag">系统</span>
                   <div class="lr-main">
                     <div class="lr-title">手工记录科目待确认：其他应收 ¥86,500.00</div>
-                    <div class="lr-sub"><span class="meta">2026-08-15 10:02</span> · 07-28 录入的矿区备用金垫付记录，往来科目「其他应收」待总账管理员复核。</div>
+                    <div class="lr-sub"><span class="meta">2026-08-15 10:02</span> · 07-28 录入的矿区备用金垫付记录，往来科目「其他应收」待管理员复核。</div>
                   </div>
                   <div class="lr-side"><button class="btn btn-sm btn-primary" data-view-link="manual">去处理</button></div>
                 </div>
                 <div class="list-row" data-status="doing">
                   <span class="pill pill-warn" style="flex: none;">处理中</span>
-                  <span class="tag">总账管理员</span>
+                  <span class="tag">管理员</span>
                   <div class="lr-main">
                     <div class="lr-title">往来确认回复：置业已确认 320 万煤炭采购款</div>
                     <div class="lr-sub"><span class="meta">2026-08-12 11:26</span> · 金牛置业已确认 07-14 煤炭采购款 ¥3,200,000.00，请补充本方工行 3305 账户流水证据完成闭环。</div>
@@ -777,10 +777,10 @@
                 </div>
                 <div class="list-row" data-status="done">
                   <span class="pill pill-success" style="flex: none;">已完成</span>
-                  <span class="tag">总账管理员</span>
+                  <span class="tag">管理员</span>
                   <div class="lr-main">
                     <div class="lr-title">交行 尾号 7710 账户开户资料已受理</div>
-                    <div class="lr-sub"><span class="meta">2026-07-22 13:10</span> · 新账户开户资料已提交总账管理员，审核通过后方可启用并上传流水。</div>
+                    <div class="lr-sub"><span class="meta">2026-07-22 13:10</span> · 新账户开户资料已提交管理员，审核通过后方可启用并上传流水。</div>
                   </div>
                 </div>
                 <div class="list-row" data-status="done">
@@ -928,7 +928,7 @@
           <span class="modal-title">登记银行账户</span>
           <button type="button" class="modal-close" data-close="accountDialog" aria-label="关闭">×</button>
         </div>
-        <p class="modal-sub">账户提交后由总账管理员复核，复核通过前不能上传流水，也不参与账户识别与覆盖计算。</p>
+        <p class="modal-sub">账户提交后由管理员复核，复核通过前不能上传流水，也不参与账户识别与覆盖计算。</p>
         <form id="accountForm" novalidate>
           <div class="grid grid-2">
             <div class="field">
@@ -943,7 +943,7 @@
           <div class="field" style="margin-top: 12px;">
             <label>银行账号</label>
             <input class="input num-input" name="accountNumber" inputmode="numeric" required />
-            <span class="hint">仅尾号对外显示，完整账号仅总账管理员可见</span>
+            <span class="hint">仅尾号对外显示，完整账号仅管理员可见</span>
           </div>
           <div class="field" style="margin-top: 12px;">
             <label>启用日期</label>
@@ -957,6 +957,6 @@
       </div>
     </div>
     <div class="toast-region" id="toastRegion" aria-live="polite"></div>
-    <script src="app.js?v=4"></script>
+    <script src="app.js?v=6"></script>
   </body>
 </html>

web/design-system.css

@@ -213,6 +213,233 @@ p { margin: 0; }
 .grid-2-1 { grid-template-columns: minmax(0, 2fr) minmax(0, 1fr); align-items: start; }
 .grid-1-2 { grid-template-columns: minmax(0, 1fr) minmax(0, 2fr); align-items: start; }
 .grid-3-2 { grid-template-columns: minmax(0, 3fr) minmax(0, 2fr); align-items: start; }
+/* 管理端首页主从：左栏约 480px（定稿 HEL-153），右侧明细更宽 */
+.grid-480-1 { grid-template-columns: minmax(0, 480px) minmax(0, 1fr); align-items: stretch; }
+
+/* 方案 A：一体卡片 · 分栏主从（HEL-162） */
+.dash-master {
+  margin-top: 14px;
+  padding: 0;
+  overflow: hidden;
+}
+.dash-master-head {
+  padding: 12px 16px 10px;
+  margin-bottom: 0;
+  gap: 10px;
+  border-bottom: 1px solid var(--border);
+  flex-wrap: wrap;
+}
+.dash-master-head .card-title .sub {
+  display: inline;
+  margin-left: 6px;
+}
+.dash-master-head-actions {
+  display: flex;
+  align-items: center;
+  gap: 10px;
+  flex: none;
+  margin-left: auto;
+}
+.dash-master-head-actions .input {
+  width: 132px;
+  min-height: 28px;
+  padding: 4px 8px;
+  flex: none;
+}
+.dash-master-split {
+  gap: 0;
+  /* 少数据自适应；整卡（含共享头）目标约 340px；多数据模块内滚动 */
+  max-height: 300px;
+  /* max-height  alone 无法约束隐式行高；补可收缩行后 pane 内 overflow:auto 才会生效 */
+  grid-template-rows: minmax(0, 1fr);
+  overflow: hidden;
+}
+.dash-master-pane {
+  display: flex;
+  flex-direction: column;
+  min-width: 0;
+  min-height: 0;
+  overflow: hidden;
+}
+.dash-master-pane--list {
+  border-right: 1px solid var(--border);
+}
+.dash-company-list {
+  flex: 1;
+  min-height: 0;
+  overflow: auto;
+}
+.dash-company-loading,
+.dash-company-empty {
+  padding: 16px;
+  font-size: 13px;
+}
+.dash-company-item {
+  display: flex;
+  align-items: center;
+  gap: 12px;
+  padding: 8px 14px 8px 16px;
+  border-bottom: 1px solid var(--border);
+  cursor: pointer;
+  transition: background 0.12s ease;
+}
+.dash-company-item:last-child {
+  border-bottom: 0;
+}
+.dash-company-item:hover {
+  background: var(--fg-soft);
+}
+.dash-company-item.is-selected {
+  background: var(--accent-soft);
+  box-shadow: inset 3px 0 0 var(--accent);
+  padding-left: 13px;
+}
+.dash-company-item.is-selected:hover {
+  background: var(--accent-soft);
+}
+.dash-company-main {
+  min-width: 0;
+  flex: 1;
+}
+.dash-company-name {
+  display: block;
+  white-space: nowrap;
+  overflow: hidden;
+  text-overflow: ellipsis;
+  font-size: 13.5px;
+  font-weight: 550;
+  color: var(--fg);
+  line-height: 1.35;
+}
+.dash-company-meta {
+  display: block;
+  margin-top: 2px;
+  font-size: 12px;
+  color: var(--muted);
+  white-space: nowrap;
+  overflow: hidden;
+  text-overflow: ellipsis;
+}
+.dash-company-net {
+  flex: none;
+  font-family: var(--font-mono);
+  font-variant-numeric: tabular-nums;
+  font-size: 13px;
+  font-weight: 600;
+  text-align: right;
+  min-width: 4.5em;
+}
+.dash-detail-toolbar {
+  padding: 10px 14px 0;
+  flex: none;
+}
+.dash-detail-heading {
+  display: flex;
+  flex-direction: column;
+  gap: 2px;
+  min-width: 0;
+}
+.dash-detail-name {
+  font-size: 14px;
+  font-weight: 650;
+  color: var(--fg);
+  white-space: nowrap;
+  overflow: hidden;
+  text-overflow: ellipsis;
+}
+.dash-detail-summary {
+  display: grid;
+  grid-template-columns: repeat(5, minmax(0, 1fr));
+  gap: 0;
+  margin: 10px 14px 0;
+  border: 1px solid var(--border);
+  border-radius: var(--radius);
+  background: var(--bg);
+  flex: none;
+}
+.dash-summary-item {
+  padding: 8px 10px;
+  border-right: 1px solid var(--border);
+  min-width: 0;
+}
+.dash-summary-item:last-child {
+  border-right: 0;
+}
+.dash-summary-label {
+  display: block;
+  font-family: var(--font-mono);
+  font-size: 11px;
+  letter-spacing: 0.04em;
+  color: var(--muted);
+  margin-bottom: 2px;
+}
+.dash-summary-value {
+  display: block;
+  font-size: 13px;
+  font-weight: 600;
+  color: var(--fg);
+  white-space: nowrap;
+  overflow: hidden;
+  text-overflow: ellipsis;
+}
+.dash-detail-body {
+  flex: 1;
+  min-height: 0;
+  display: flex;
+  flex-direction: column;
+  position: relative;
+  margin-top: 8px;
+}
+.dash-master-scroll {
+  border: 0;
+  border-radius: 0;
+  flex: 1;
+  min-height: 0;
+  overflow: auto;
+}
+.dash-detail-empty {
+  flex: 1;
+  min-height: 120px;
+  display: flex;
+  flex-direction: column;
+  align-items: center;
+  justify-content: center;
+  text-align: center;
+  padding: 20px 24px;
+  color: var(--muted);
+  font-size: 13px;
+}
+.dash-detail-empty .e-title {
+  font-weight: 600;
+  color: var(--fg);
+  margin-bottom: 6px;
+}
+.dash-detail-empty .e-desc {
+  max-width: 360px;
+  line-height: 1.55;
+}
+.dash-master-scroll[hidden],
+.dash-detail-empty[hidden],
+.dash-detail-summary[hidden] {
+  display: none !important;
+}
+.ds-table.ds-table--compact {
+  min-width: 0;
+}
+.ds-table.ds-table--compact th,
+.ds-table.ds-table--compact td {
+  padding: 6px 12px;
+}
+.ds-table.ds-table--compact th {
+  font-size: 11px;
+  white-space: nowrap;
+}
+.ds-table tbody tr.is-selected {
+  background: var(--accent-soft);
+}
+.ds-table tbody tr.is-selected:hover {
+  background: var(--accent-soft);
+}
 .row { display: flex; align-items: center; gap: 10px; }
 .row-between { display: flex; align-items: center; justify-content: space-between; gap: 12px; }
 .stack { display: flex; flex-direction: column; gap: 14px; }
@@ -223,13 +450,56 @@ p { margin: 0; }
 
 @media (max-width: 1100px) {
   .grid-4, .grid-5 { grid-template-columns: repeat(2, minmax(0, 1fr)); }
-  .grid-3, .grid-2-1, .grid-1-2, .grid-3-2 { grid-template-columns: minmax(0, 1fr); }
+  .grid-3, .grid-2-1, .grid-1-2, .grid-3-2, .grid-480-1 { grid-template-columns: minmax(0, 1fr); }
+  .dash-master-split {
+    max-height: none;
+    grid-template-rows: none;
+    overflow: visible;
+  }
+  .dash-master-pane--list {
+    border-right: 0;
+    border-bottom: 1px solid var(--border);
+    max-height: 280px;
+  }
+  .dash-master-pane--detail {
+    max-height: 420px;
+  }
+  .dash-detail-summary {
+    grid-template-columns: repeat(3, minmax(0, 1fr));
+  }
+  .dash-summary-item:nth-child(3) {
+    border-right: 0;
+  }
+  .dash-summary-item:nth-child(n+4) {
+    border-top: 1px solid var(--border);
+  }
 }
 @media (max-width: 860px) {
   .shell { grid-template-columns: 1fr; }
   .sidebar { position: static; height: auto; }
   .grid-2 { grid-template-columns: 1fr; }
   .content { padding: 16px 16px 48px; }
+  .dash-master-head-actions {
+    width: 100%;
+    margin-left: 0;
+    justify-content: space-between;
+  }
+  .dash-master-head-actions .input {
+    flex: 1;
+    width: auto;
+  }
+  .dash-detail-summary {
+    grid-template-columns: repeat(2, minmax(0, 1fr));
+  }
+  .dash-summary-item:nth-child(2n) {
+    border-right: 0;
+  }
+  .dash-summary-item:nth-child(3) {
+    border-right: 1px solid var(--border);
+  }
+  .dash-summary-item:nth-child(n+3) {
+    border-top: 1px solid var(--border);
+  }
 }
 
 /* ─── 数据表 ────────────────────────────────────────────────────── */
@@ -459,6 +729,33 @@ p { margin: 0; }
 .login-foot { margin-top: 16px; font-size: 12px; color: var(--muted); text-align: center; }
 .login-foot a { color: var(--accent); font-weight: 550; }
 .login-foot a:hover { text-decoration: underline; }
+
+/* 端标识：登录页顶部大字区分管理端 / 公司端 */
+.login-role-title {
+  font-size: 34px;
+  font-weight: 800;
+  letter-spacing: 0.02em;
+  line-height: 1.15;
+  margin-bottom: 6px;
+}
+.login-role-title.admin { color: var(--accent); }
+.login-role-title.company { color: var(--info); }
+.login-role-caption { color: var(--muted); font-size: 13px; margin-bottom: 22px; }
+/* 管理端青绿 / 公司端品蓝侧栏色块 */
+.login-aside.company { background: var(--info); }
+.login-aside.company .aside-item .tick { color: var(--surface); opacity: 0.85; }
+.login-back {
+  display: inline-flex; align-items: center; gap: 6px;
+  margin-bottom: 20px;
+  padding: 6px 12px;
+  border: 1px solid var(--border);
+  border-radius: 999px;
+  background: var(--surface);
+  color: var(--fg);
+  font-size: 12.5px; font-weight: 600;
+}
+.login-back:hover { border-color: var(--accent); color: var(--accent); }
+.login-back.company:hover { border-color: var(--info); color: var(--info); }
 @media (max-width: 900px) {
   .login-wrap { grid-template-columns: 1fr; }
   .login-aside { display: none; }

web/index.html

@@ -4,20 +4,20 @@
   <meta charset="utf-8" />
   <meta name="viewport" content="width=device-width, initial-scale=1" />
   <title>金牛实业资金往来管理系统 · 入口</title>
-  <link rel="stylesheet" href="design-system.css?v=4" />
+  <link rel="stylesheet" href="design-system.css?v=5" />
 </head>
 <body>
   <div class="portal-wrap">
     <div class="portal-inner">
       <p class="meta" style="letter-spacing: 0.1em;">JINNIU GROUP · INTERCOMPANY TREASURY</p>
       <h1 style="font-size: 26px; font-weight: 700; letter-spacing: -0.015em; margin-top: 10px;">河南金牛实业集团有限公司 · 资金往来管理系统</h1>
-      <p class="muted" style="margin-top: 10px; max-width: 64ch;">集团内部公司间资金往来记账平台。银行流水导入后自动轧算往来余额，支持从集团汇总逐级穿透至银行原始流水。本系统包含总账管理端与公司业务端两套界面。</p>
+      <p class="muted" style="margin-top: 10px; max-width: 64ch;">集团内部公司间资金往来记账平台。银行流水导入后自动轧算往来余额，支持从集团汇总逐级穿透至银行原始流水。本系统包含管理端与公司业务端两套界面。</p>
 
       <div class="portal-grid">
         <a class="portal-card" href="login-admin.html">
-          <span class="pc-role">总账管理端 · 7 个页面</span>
+          <span class="pc-role">管理端 · 7 个页面</span>
           <h3>管理总览 / 往来查询 / 审核中心 / 流水管理 / 公司与账号 / 结账与期初 / 提醒管理</h3>
-          <p>面向集团总账会计：全局监控各公司流水提交与往来余额，集中处理审核事项，执行月度结账。</p>
+          <p>面向管理员：全局监控各公司流水提交与往来余额，集中处理审核事项，执行月度结账。</p>
           <span class="pc-go">去管理端登录 →</span>
         </a>
         <a class="portal-card" href="login-company.html">

web/login-admin.html

@@ -4,7 +4,7 @@
   <meta charset="utf-8" />
   <meta name="viewport" content="width=device-width, initial-scale=1" />
   <title>登录 · 金牛实业资金往来管理系统</title>
-  <link rel="stylesheet" href="design-system.css?v=4" />
+  <link rel="stylesheet" href="design-system.css?v=5" />
 </head>
 <body data-role="admin">
   <div class="login-wrap">
@@ -22,8 +22,11 @@
 
     <main class="login-panel">
       <div class="login-card">
+        <a class="login-back" href="index.html">← 返回入口页</a>
+        <div class="login-role-title admin">管理端</div>
+        <p class="login-role-caption">管理员统一监控集团各公司资金往来，执行月度结账。</p>
         <h2>登录系统</h2>
-        <p class="login-sub">请输入账号密码登录总账管理端。首次登录需修改初始密码。</p>
+        <p class="login-sub">请输入账号密码登录管理端。首次登录需修改初始密码。</p>
 
         <form id="login-form" novalidate>
           <div class="field">
@@ -42,7 +45,7 @@
           <button class="btn btn-primary" type="submit" style="width: 100%; margin-top: 6px;">登 录</button>
         </form>
 
-        <p class="login-foot">忘记密码请联系集团总账管理员重置 · <a href="index.html">返回入口页</a></p>
+        <p class="login-foot">忘记密码请联系管理员重置 · <a href="index.html">返回入口页</a></p>
       </div>
     </main>
   </div>
@@ -72,6 +75,6 @@
     </div>
   </div>
 
-  <script src="login.js?v=4"></script>
+  <script src="login.js?v=5"></script>
 </body>
 </html>

web/login-company.html

@@ -4,11 +4,11 @@
   <meta charset="utf-8" />
   <meta name="viewport" content="width=device-width, initial-scale=1" />
   <title>登录 · 金牛实业资金往来管理系统</title>
-  <link rel="stylesheet" href="design-system.css?v=4" />
+  <link rel="stylesheet" href="design-system.css?v=5" />
 </head>
 <body data-role="company">
   <div class="login-wrap">
-    <aside class="login-aside">
+    <aside class="login-aside company">
       <span class="brand-mark">JINNIU GROUP · TREASURY</span>
       <h1>河南金牛实业集团有限公司<br />资金往来管理系统</h1>
       <p class="aside-sub">集团内部各公司之间资金往来的统一记账平台。导入银行流水后自动轧算公司间往来余额，从集团汇总可层层下钻至银行原始流水。</p>
@@ -22,6 +22,9 @@
 
     <main class="login-panel">
       <div class="login-card">
+        <a class="login-back company" href="index.html">← 返回入口页</a>
+        <div class="login-role-title company">公司端</div>
+        <p class="login-role-caption">成员公司出纳上传流水、登记手工往来、确认单边匹配。</p>
         <h2>登录系统</h2>
         <p class="login-sub">请输入账号密码登录公司业务端。首次登录需修改初始密码。</p>
 
@@ -42,7 +45,7 @@
           <button class="btn btn-primary" type="submit" style="width: 100%; margin-top: 6px;">登 录</button>
         </form>
 
-        <p class="login-foot">忘记密码请联系集团总账管理员重置 · <a href="index.html">返回入口页</a></p>
+        <p class="login-foot">忘记密码请联系管理员重置 · <a href="index.html">返回入口页</a></p>
       </div>
     </main>
   </div>
@@ -72,6 +75,6 @@
     </div>
   </div>
 
-  <script src="login.js?v=4"></script>
+  <script src="login.js?v=5"></script>
 </body>
 </html>