B-44: 返修——768px 超大期末金额与未决状态避让

在 376–900px 五列目录把方向 chip 与期末金额分行，并加 Chromium 盒模型回归，避免 15 位金额盖住未决状态。

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

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/README.md

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

docs/decisions/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

docs/任务清单.md

@@ -1,29 +0,0 @@
-# 任务清单
-
-最后核对：2026-08-23。状态以当前代码和已合并提交为准。
-
-## 正在做
-
-- 当前没有已确认正在进行的业务功能开发。下一项工作开始前，先在此处写明负责人、范围和验收标准。
-
-## 已做完
-
-- 六类银行流水模板识别与解析。
-- 数据库迁移、不可变原始证据、导入批次和重复导入处理。
-- 管理员/公司用户登录、密码策略、会话、限流、服务端公司隔离和审计。
-- 动态公司、用户、银行账户、别名与账户审核流程。
-- 导入接口加固、逐工作表确认、失败诊断和导出。
-- 规范转账事件、双边匹配、同公司调拨排除与个人过账映射。
-- 登录页视觉融合改版。
-
-## 还没安排
-
-- 公司间余额和四类往来科目的正式计算，已批准手工记录入账，以及从余额逐层查回原始流水。
-- 起算日、期初余额、流水覆盖断档检测和无业务校准。
-- 月结、重开、调整/冲销审批与审计报告。
-- 服务端流水查询、筛选、分页和可追溯导出。
-- 站内提醒与状态流转；外部通知只预留扩展位置，不默认启用。
-- 前端全面接入真实接口，移除模拟金额、静态业务记录和 `localStorage` 业务状态。
-- 测试环境之外的运行保障，包括 HTTPS、备份、监控和正式部署方案。
-
-每完成或新增一项任务，必须在同一次提交里把它从本清单的相应栏目移走或补上，并同步更新 `最新进度.md`。

docs/最新进度.md

@@ -1,24 +0,0 @@
-# 最新进度
-
-最后核对：2026-08-23。以下“已完成”均以当前代码、数据库迁移、接口和自动化测试为依据，不把页面演示当作真实功能。
-
-## 已经真实完成
-
-- 支持中信、农行、工行、建行、河南农商行、郑州银行六类样本的 `.xls` / `.xlsx` 流水解析；能识别变动的表头位置和列顺序，并校验余额连续性。
-- 已有 SQLite 数据库和 5 次版本迁移。原始文件按内容哈希保存，导入批次、工作表、源行和异常都有记录；原始文件、工作表和源行被数据库规则保护，不能直接改或删。
-- 已实现管理员与公司用户登录、首次改密、会话失效、登录失败限流、服务端权限隔离和审计记录。
-- 已实现公司、用户、银行账户、别名等主数据管理；公司提交的银行账户需管理员审核后才能参与上传和识别。
-- 已实现导入、逐工作表确认或忽略、失败诊断、重复上传处理和 CSV 导出；未确认的工作表不进入后续处理。
-- 已实现规范转账事件和双边流水匹配。匹配决定保留历史，无法自动判断的记录进入人工审核；同公司调拨、外部流水和未锁定的单边记录不进入已确认的公司间往来。
-- 已有登录页、总账端和公司端页面，最近一次合并完成了登录页视觉改版。
-
-## 仍未完成或不能当成已完成
-
-- 公司间余额与会计科目的正式计算、已批准手工记录入账和逐层余额追溯尚未完成。
-- 全局起算日、期初余额、流水覆盖断档、无业务校准、月结、重开和调整审批尚未完成。
-- 提醒、完整的服务端查询导出，以及前端彻底移除演示数据和浏览器本地业务状态尚未完成。
-- 生产部署所需的 HTTPS、反向代理、备份、监控和正式运行保障尚未完成；本项目当前只允许测试环境部署。
-
-## 最近验证
-
-2026-08-23 已运行完整 Python 自动化测试：解析、持久化、认证与权限、导入接口、主数据和双边匹配相关测试均通过。后续修改功能时，必须再次运行完整测试并在本文件记录结果。

docs/项目需求.md

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

server.py

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

src/bank_importer/db.py

@@ -569,6 +569,235 @@ MIGRATIONS: tuple[Migration, ...] = (
         ALTER TABLE import_batches DROP COLUMN upload_bank_account_id;
         """,
     ),
+    Migration(
+        version=6,
+        name="0006_intercompany_ledger_events",
+        # B-44 canonical intercompany ledger layer. Manual records and the
+        # ledger event revision chain are append-only facts; current pointers
+        # (current revision per ledger event / manual decision, source claims)
+        # are rebuildable projections. Bank events enter only through
+        # ``eligible_intercompany_events``; nothing here rewrites bank rows.
+        up="""
+        CREATE TABLE manual_records (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            company_id INTEGER NOT NULL REFERENCES companies (id),
+            counterparty_company_id INTEGER NOT NULL REFERENCES companies (id),
+            occurred_at TEXT NOT NULL,
+            direction TEXT NOT NULL CHECK (direction IN ('outgoing', 'incoming')),
+            amount TEXT NOT NULL,
+            amount_scale INTEGER NOT NULL,
+            currency TEXT NOT NULL,
+            funding_source TEXT NOT NULL CHECK (funding_source IN (
+                'approved_bank_account', 'personal_transit', 'other'
+            )),
+            bank_account_id INTEGER REFERENCES bank_accounts (id),
+            personal_transit_mapping_id INTEGER REFERENCES personal_transit_mappings (id),
+            related_source_row_id INTEGER REFERENCES source_rows (id),
+            requested_subject TEXT NOT NULL CHECK (requested_subject IN (
+                'receivable', 'payable', 'other_receivable', 'other_payable'
+            )),
+            summary TEXT,
+            reason TEXT,
+            evidence_json TEXT,
+            request_key TEXT NOT NULL,
+            supersedes_record_id INTEGER REFERENCES manual_records (id),
+            submitted_by INTEGER REFERENCES users (id),
+            created_at TEXT NOT NULL,
+            UNIQUE (company_id, request_key),
+            CHECK (counterparty_company_id != company_id)
+        );
+
+        CREATE TABLE manual_record_decisions (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            record_id INTEGER NOT NULL REFERENCES manual_records (id),
+            revision INTEGER NOT NULL,
+            state TEXT NOT NULL CHECK (state IN (
+                'pending', 'approved', 'returned', 'exception', 'reversed'
+            )),
+            action TEXT NOT NULL,
+            reason TEXT,
+            actor_user_id INTEGER REFERENCES users (id),
+            actor_username TEXT,
+            idempotency_key TEXT,
+            supersedes_decision_id INTEGER REFERENCES manual_record_decisions (id),
+            created_at TEXT NOT NULL,
+            UNIQUE (record_id, revision)
+        );
+
+        CREATE TABLE current_manual_record_decisions (
+            record_id INTEGER PRIMARY KEY REFERENCES manual_records (id),
+            decision_id INTEGER NOT NULL UNIQUE REFERENCES manual_record_decisions (id)
+        );
+
+        CREATE TABLE ledger_events (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            lifecycle TEXT NOT NULL DEFAULT 'active'
+                CHECK (lifecycle IN ('active', 'superseded')),
+            created_at TEXT NOT NULL
+        );
+
+        CREATE TABLE ledger_event_revisions (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            ledger_event_id INTEGER NOT NULL REFERENCES ledger_events (id),
+            revision INTEGER NOT NULL,
+            state TEXT NOT NULL CHECK (state IN ('pending_subject', 'confirmed')),
+            effective_at TEXT NOT NULL,
+            amount TEXT NOT NULL,
+            amount_scale INTEGER NOT NULL,
+            currency TEXT NOT NULL,
+            payer_company_id INTEGER NOT NULL REFERENCES companies (id),
+            payee_company_id INTEGER NOT NULL REFERENCES companies (id),
+            perspective_company_id INTEGER REFERENCES companies (id),
+            subject_code TEXT CHECK (subject_code IN (
+                'receivable', 'payable', 'other_receivable', 'other_payable'
+            )),
+            source_kind TEXT NOT NULL CHECK (source_kind IN ('bank', 'manual', 'adjustment')),
+            source_revision_token TEXT,
+            posting_kind TEXT NOT NULL CHECK (posting_kind IN (
+                'normal', 'reversal', 'adjustment'
+            )),
+            reverses_ledger_event_id INTEGER REFERENCES ledger_events (id),
+            adjusts_ledger_event_id INTEGER REFERENCES ledger_events (id),
+            rule_version TEXT,
+            evidence_json TEXT,
+            idempotency_key TEXT,
+            actor_user_id INTEGER REFERENCES users (id),
+            actor_username TEXT,
+            reason TEXT,
+            supersedes_revision_id INTEGER REFERENCES ledger_event_revisions (id),
+            created_at TEXT NOT NULL,
+            UNIQUE (ledger_event_id, revision),
+            CHECK (payer_company_id != payee_company_id),
+            CHECK (state = 'confirmed' OR subject_code IS NULL),
+            CHECK (state = 'confirmed' OR perspective_company_id IS NULL),
+            CHECK (
+                state != 'confirmed'
+                OR (perspective_company_id IS NOT NULL AND subject_code IS NOT NULL)
+            )
+        );
+
+        CREATE TABLE current_ledger_event_revisions (
+            ledger_event_id INTEGER PRIMARY KEY REFERENCES ledger_events (id),
+            revision_id INTEGER NOT NULL UNIQUE REFERENCES ledger_event_revisions (id)
+        );
+
+        CREATE TABLE ledger_event_bank_sources (
+            bank_event_id INTEGER PRIMARY KEY REFERENCES canonical_transfer_events (id),
+            ledger_event_id INTEGER NOT NULL REFERENCES ledger_events (id),
+            UNIQUE (ledger_event_id, bank_event_id)
+        );
+
+        CREATE TABLE ledger_event_manual_sources (
+            manual_record_id INTEGER PRIMARY KEY REFERENCES manual_records (id),
+            ledger_event_id INTEGER NOT NULL REFERENCES ledger_events (id),
+            UNIQUE (ledger_event_id, manual_record_id)
+        );
+
+        CREATE TABLE ledger_subject_suggestions (
+            id INTEGER PRIMARY KEY AUTOINCREMENT,
+            ledger_event_id INTEGER NOT NULL REFERENCES ledger_events (id),
+            source_revision_id INTEGER NOT NULL REFERENCES ledger_event_revisions (id),
+            suggested_perspective_company_id INTEGER NOT NULL REFERENCES companies (id),
+            suggested_subject_code TEXT NOT NULL CHECK (suggested_subject_code IN (
+                'receivable', 'payable', 'other_receivable', 'other_payable'
+            )),
+            rule_version TEXT,
+            evidence_json TEXT,
+            created_at TEXT NOT NULL
+        );
+
+        CREATE INDEX idx_ledger_revisions_event ON ledger_event_revisions (ledger_event_id, revision);
+        CREATE INDEX idx_ledger_revisions_effective ON ledger_event_revisions (effective_at);
+        CREATE INDEX idx_ledger_revisions_pair_currency
+            ON ledger_event_revisions (payer_company_id, payee_company_id, currency);
+        CREATE INDEX idx_ledger_revisions_state
+            ON ledger_event_revisions (state, effective_at);
+        CREATE INDEX idx_manual_records_company ON manual_records (company_id, occurred_at);
+        CREATE INDEX idx_manual_decisions_record ON manual_record_decisions (record_id, revision);
+        CREATE INDEX idx_manual_decisions_state ON manual_record_decisions (state);
+        CREATE INDEX idx_subject_suggestions_event ON ledger_subject_suggestions (ledger_event_id);
+
+        CREATE VIEW eligible_position_events AS
+        SELECT le.id AS ledger_event_id,
+               cur.revision_id AS ledger_revision_id,
+               r.effective_at AS effective_at,
+               r.amount AS amount, r.amount_scale AS amount_scale,
+               r.currency AS currency,
+               r.payer_company_id AS payer_company_id,
+               r.payee_company_id AS payee_company_id,
+               r.perspective_company_id AS perspective_company_id,
+               r.subject_code AS subject_code,
+               r.source_kind AS source_kind, r.posting_kind AS posting_kind,
+               r.reverses_ledger_event_id AS reverses_ledger_event_id,
+               r.adjusts_ledger_event_id AS adjusts_ledger_event_id,
+               COALESCE(
+                   (SELECT bs.bank_event_id FROM ledger_event_bank_sources bs
+                    WHERE bs.ledger_event_id = le.id LIMIT 1),
+                   (SELECT ms.manual_record_id FROM ledger_event_manual_sources ms
+                    WHERE ms.ledger_event_id = le.id LIMIT 1)
+               ) AS source_id,
+               ((SELECT COUNT(*) FROM ledger_event_bank_sources bs
+                 WHERE bs.ledger_event_id = le.id)
+              + (SELECT COUNT(*) FROM ledger_event_manual_sources ms
+                 WHERE ms.ledger_event_id = le.id)) AS evidence_count
+        FROM ledger_events le
+        JOIN current_ledger_event_revisions cur ON cur.ledger_event_id = le.id
+        JOIN ledger_event_revisions r ON r.id = cur.revision_id
+        WHERE le.lifecycle = 'active' AND r.state = 'confirmed';
+
+        CREATE TRIGGER ledger_events_no_delete BEFORE DELETE ON ledger_events
+        BEGIN SELECT RAISE (ABORT, 'ledger_events rows are immutable'); END;
+        CREATE TRIGGER ledger_events_no_update BEFORE UPDATE ON ledger_events
+        BEGIN
+            SELECT RAISE (ABORT, 'ledger_events only allow lifecycle changes')
+            WHERE OLD.lifecycle = NEW.lifecycle
+               OR OLD.id IS NOT NEW.id
+               OR OLD.created_at IS NOT NEW.created_at;
+        END;
+
+        CREATE TRIGGER ledger_event_revisions_no_update BEFORE UPDATE ON ledger_event_revisions
+        BEGIN SELECT RAISE (ABORT, 'ledger_event_revisions rows are immutable'); END;
+        CREATE TRIGGER ledger_event_revisions_no_delete BEFORE DELETE ON ledger_event_revisions
+        BEGIN SELECT RAISE (ABORT, 'ledger_event_revisions rows are immutable'); END;
+
+        CREATE TRIGGER ledger_subject_suggestions_no_update BEFORE UPDATE ON ledger_subject_suggestions
+        BEGIN SELECT RAISE (ABORT, 'ledger_subject_suggestions rows are immutable'); END;
+        CREATE TRIGGER ledger_subject_suggestions_no_delete BEFORE DELETE ON ledger_subject_suggestions
+        BEGIN SELECT RAISE (ABORT, 'ledger_subject_suggestions rows are immutable'); END;
+
+        CREATE TRIGGER manual_records_no_update BEFORE UPDATE ON manual_records
+        BEGIN SELECT RAISE (ABORT, 'manual_records rows are immutable'); END;
+        CREATE TRIGGER manual_records_no_delete BEFORE DELETE ON manual_records
+        BEGIN SELECT RAISE (ABORT, 'manual_records rows are immutable'); END;
+
+        CREATE TRIGGER manual_record_decisions_no_update BEFORE UPDATE ON manual_record_decisions
+        BEGIN SELECT RAISE (ABORT, 'manual_record_decisions rows are immutable'); END;
+        CREATE TRIGGER manual_record_decisions_no_delete BEFORE DELETE ON manual_record_decisions
+        BEGIN SELECT RAISE (ABORT, 'manual_record_decisions rows are immutable'); END;
+        """,
+        down="""
+        DROP VIEW IF EXISTS eligible_position_events;
+        DROP TRIGGER IF EXISTS manual_record_decisions_no_delete;
+        DROP TRIGGER IF EXISTS manual_record_decisions_no_update;
+        DROP TRIGGER IF EXISTS manual_records_no_delete;
+        DROP TRIGGER IF EXISTS manual_records_no_update;
+        DROP TRIGGER IF EXISTS ledger_subject_suggestions_no_delete;
+        DROP TRIGGER IF EXISTS ledger_subject_suggestions_no_update;
+        DROP TRIGGER IF EXISTS ledger_event_revisions_no_delete;
+        DROP TRIGGER IF EXISTS ledger_event_revisions_no_update;
+        DROP TRIGGER IF EXISTS ledger_events_no_update;
+        DROP TRIGGER IF EXISTS ledger_events_no_delete;
+        DROP TABLE IF EXISTS ledger_subject_suggestions;
+        DROP TABLE IF EXISTS ledger_event_manual_sources;
+        DROP TABLE IF EXISTS ledger_event_bank_sources;
+        DROP TABLE IF EXISTS current_ledger_event_revisions;
+        DROP TABLE IF EXISTS ledger_event_revisions;
+        DROP TABLE IF EXISTS ledger_events;
+        DROP TABLE IF EXISTS current_manual_record_decisions;
+        DROP TABLE IF EXISTS manual_record_decisions;
+        DROP TABLE IF EXISTS manual_records;
+        """,
+    ),
 )
 
 

src/bank_importer/importing.py

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

src/bank_importer/ledger_events.py

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

src/bank_importer/manual_records.py

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

src/bank_importer/subjects.py

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

tests/b44_ui_check.js

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

tests/fixtures/b44-balance-directory.html

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

tests/ledger_helpers.py

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

tests/test_b44_frontend.py

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

tests/test_b44_layout.py

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

tests/test_ledger_events.py

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

tests/test_manual_records.py

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

tests/test_persistence.py

@@ -41,7 +41,7 @@ class PersistenceTestCase(unittest.TestCase):
 class MigrationTests(PersistenceTestCase):
     def test_migrate_creates_schema_and_is_idempotent(self) -> None:
         first = applied_versions(self.connection)
-        self.assertEqual([1, 2, 3, 4, 5], first)
+        self.assertEqual([1, 2, 3, 4, 5, 6], first)
         self.assertEqual([], migrate(self.connection))
         self.assertEqual(first, applied_versions(self.connection))
         tables = {
@@ -73,19 +73,28 @@ class MigrationTests(PersistenceTestCase):
             "transfer_match_candidates",
             "current_transfer_decisions",
             "transfer_observation_claims",
+            "manual_records",
+            "manual_record_decisions",
+            "current_manual_record_decisions",
+            "ledger_events",
+            "ledger_event_revisions",
+            "current_ledger_event_revisions",
+            "ledger_event_bank_sources",
+            "ledger_event_manual_sources",
+            "ledger_subject_suggestions",
             "schema_migrations",
         ):
             self.assertIn(table, tables)
 
     def test_rollback_removes_schema_and_forward_rebuilds_it(self) -> None:
-        self.assertEqual([5, 4, 3, 2, 1], rollback(self.connection, 0))
+        self.assertEqual([6, 5, 4, 3, 2, 1], rollback(self.connection, 0))
         self.assertEqual([], applied_versions(self.connection))
         remaining = self.connection.execute(
             "SELECT name FROM sqlite_master WHERE type = 'table' AND name = 'source_rows'"
         ).fetchone()
         self.assertIsNone(remaining)
-        self.assertEqual([1, 2, 3, 4, 5], migrate(self.connection))
-        self.assertEqual([1, 2, 3, 4, 5], applied_versions(self.connection))
+        self.assertEqual([1, 2, 3, 4, 5, 6], migrate(self.connection))
+        self.assertEqual([1, 2, 3, 4, 5, 6], applied_versions(self.connection))
 
     def test_rollback_to_4_keeps_bank_evidence_and_drops_event_layer(self) -> None:
         self.import_sample()
@@ -93,7 +102,7 @@ class MigrationTests(PersistenceTestCase):
             "SELECT COUNT(*) AS n FROM source_rows"
         ).fetchone()["n"]
         self.assertGreater(row_count, 0)
-        self.assertEqual([5], rollback(self.connection, 4))
+        self.assertEqual([6, 5], rollback(self.connection, 4))
         # The pre-migration evidence and schema are untouched.
         self.assertEqual(
             row_count,
@@ -109,6 +118,10 @@ class MigrationTests(PersistenceTestCase):
             "SELECT name FROM sqlite_master WHERE type = 'table' AND name = 'transfer_match_decisions'"
         ).fetchone()
         self.assertIsNone(remaining)
+        ledger_remaining = self.connection.execute(
+            "SELECT name FROM sqlite_master WHERE type = 'table' AND name = 'ledger_event_revisions'"
+        ).fetchone()
+        self.assertIsNone(ledger_remaining)
 
     def test_event_layer_views_exist_after_migration(self) -> None:
         view = self.connection.execute(
@@ -116,6 +129,93 @@ class MigrationTests(PersistenceTestCase):
         ).fetchone()
         self.assertIsNotNone(view)
 
+    def test_ledger_layer_views_exist_after_migration(self) -> None:
+        view = self.connection.execute(
+            "SELECT name FROM sqlite_master WHERE type = 'view' AND name = 'eligible_position_events'"
+        ).fetchone()
+        self.assertIsNotNone(view)
+        table = self.connection.execute(
+            "SELECT name FROM sqlite_master WHERE type = 'table' AND name = 'ledger_event_revisions'"
+        ).fetchone()
+        self.assertIsNotNone(table)
+
+    def test_ledger_revision_log_is_immutable(self) -> None:
+        with self.connection:
+            self.connection.execute(
+                "INSERT INTO companies (name, created_at, updated_at) VALUES ('甲公司', ?, ?)",
+                (utc_now(), utc_now()),
+            )
+            self.connection.execute(
+                "INSERT INTO companies (name, created_at, updated_at) VALUES ('乙公司', ?, ?)",
+                (utc_now(), utc_now()),
+            )
+            company_a, company_b = [
+                row["id"]
+                for row in self.connection.execute("SELECT id FROM companies ORDER BY id")
+            ]
+            self.connection.execute(
+                "INSERT INTO ledger_events (lifecycle, created_at) VALUES ('active', ?)",
+                (utc_now(),),
+            )
+            event_id = self.connection.execute(
+                "SELECT id FROM ledger_events LIMIT 1"
+            ).fetchone()["id"]
+            self.connection.execute(
+                """
+                INSERT INTO ledger_event_revisions (
+                    ledger_event_id, revision, state, effective_at, amount,
+                    amount_scale, currency, payer_company_id, payee_company_id,
+                    source_kind, posting_kind, created_at
+                ) VALUES (?, 1, 'pending_subject', '2026-01-01T00:00:00', '1.00', 2,
+                          'CNY', ?, ?, 'bank', 'normal', ?)
+                """,
+                (event_id, company_a, company_b, utc_now()),
+            )
+        for statement in (
+            "UPDATE ledger_event_revisions SET amount = '9.99'",
+            "DELETE FROM ledger_event_revisions",
+            "UPDATE ledger_events SET created_at = '2020-01-01T00:00:00'",
+            "DELETE FROM ledger_events",
+        ):
+            with self.subTest(statement=statement):
+                with self.assertRaises(sqlite3.IntegrityError):
+                    self.connection.execute(statement)
+                self.connection.rollback()
+
+    def test_manual_record_facts_are_immutable(self) -> None:
+        with self.connection:
+            self.connection.execute(
+                "INSERT INTO companies (name, created_at, updated_at) VALUES ('甲公司', ?, ?)",
+                (utc_now(), utc_now()),
+            )
+            self.connection.execute(
+                "INSERT INTO companies (name, created_at, updated_at) VALUES ('乙公司', ?, ?)",
+                (utc_now(), utc_now()),
+            )
+            company_a, company_b = [
+                row["id"]
+                for row in self.connection.execute("SELECT id FROM companies ORDER BY id")
+            ]
+            self.connection.execute(
+                """
+                INSERT INTO manual_records (
+                    company_id, counterparty_company_id, occurred_at, direction,
+                    amount, amount_scale, currency, funding_source, requested_subject,
+                    request_key, created_at
+                ) VALUES (?, ?, '2026-01-01T00:00:00', 'incoming', '1.00', 2,
+                          'CNY', 'other', 'receivable', 'k1', ?)
+                """,
+                (company_a, company_b, utc_now()),
+            )
+        for statement in (
+            "UPDATE manual_records SET amount = '9.99'",
+            "DELETE FROM manual_records",
+        ):
+            with self.subTest(statement=statement):
+                with self.assertRaises(sqlite3.IntegrityError):
+                    self.connection.execute(statement)
+                self.connection.rollback()
+
     def test_decision_log_immutability_triggers(self) -> None:
         self.import_sample()
         source_row_id = self.connection.execute(

tests/test_positions.py

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

tests/test_positions_api.py

@@ -0,0 +1,594 @@
+"""HTTP integration tests for the B-44 intercompany position APIs.
+
+Covers the admin balances/pair/events/evidence/subject-review/manual-record
+endpoints and the company-side scoped reads with masked evidence, plus
+cross-tenant 404s and company-forbidden admin writes. Every test method spins
+up its own server with a fresh database so subject confirmations and matched
+fixtures never leak across tests.
+"""
+
+from __future__ import annotations
+
+import io
+import json
+import os
+from pathlib import Path
+import tempfile
+import threading
+import unittest
+
+from openpyxl import Workbook
+
+from bank_importer.db import connect, migrate
+
+import server
+from test_server_auth import Client, as_json
+
+BOOTSTRAP_PASSWORD = "BootAdmin123"
+ADMIN_PASSWORD = "AdminPass123"
+CASHIER_PASSWORD = "Cashier123"
+
+CCB_HEADER = [
+    "客户账号", "账户名称", "交易时间", "借方发生额（支取）", "贷方发生额（收入）",
+    "余额", "币种", "对方户名", "对方账号", "对方开户机构", "摘要", "备注",
+]
+
+ACCOUNT_A = "6222000000000001"
+ACCOUNT_B = "6222000000000002"
+
+
+def workbook_bytes(rows) -> bytes:
+    workbook = Workbook()
+    sheet = workbook.active
+    sheet.title = "正常流水"
+    sheet.append(CCB_HEADER)
+    for row in rows:
+        sheet.append(row)
+    buffer = io.BytesIO()
+    workbook.save(buffer)
+    return buffer.getvalue()
+
+
+def outgoing(own: str, cp: str, amount: str, at: str = "2026-01-05 10:00:00",
+             currency: str = "RMB"):
+    return [own, "测试公司", at, amount, "", "50000.00", currency, "对方", cp, "某银行", "借款", ""]
+
+
+def incoming(own: str, cp: str, amount: str, at: str = "2026-01-05 11:00:00",
+             currency: str = "RMB"):
+    return [own, "测试公司", at, "", amount, "50000.00", currency, "对方", cp, "某银行", "借款", ""]
+
+
+class IntercompanyApiTests(unittest.TestCase):
+    def setUp(self) -> None:
+        self.temp_dir = tempfile.TemporaryDirectory()
+        self.addCleanup(self.temp_dir.cleanup)
+        root = Path(self.temp_dir.name)
+        self.db_path = root / "app.db"
+        self.storage = root / "files"
+        self.initial_passwords: dict[str, str] = {}
+
+        self._old_db_path = server.DB_PATH
+        self._old_storage = server.STORAGE_DIR
+        server.DB_PATH = self.db_path
+        server.STORAGE_DIR = self.storage
+
+        os.environ["APP_BOOTSTRAP_ADMIN_PASSWORD"] = BOOTSTRAP_PASSWORD
+        connection = connect(self.db_path)
+        migrate(connection)
+        assert server.ensure_bootstrap_admin(connection) is None
+        connection.close()
+
+        class QuietHandler(server.AppHandler):
+            def log_message(self, *args) -> None:
+                pass
+
+        self.httpd = server.ThreadingHTTPServer(("127.0.0.1", 0), QuietHandler)
+        self.port = self.httpd.server_address[1]
+        self.thread = threading.Thread(target=self.httpd.serve_forever, daemon=True)
+        self.thread.start()
+
+        self.admin = Client("127.0.0.1", self.port)
+        status, _, data = self.admin.post_json(
+            "/api/login",
+            {"username": "group-admin", "password": BOOTSTRAP_PASSWORD, "portal": "admin"},
+        )
+        assert status == 200, data
+        status, _, data = self.admin.post_json(
+            "/api/password/change",
+            {"old_password": BOOTSTRAP_PASSWORD, "new_password": ADMIN_PASSWORD},
+        )
+        assert status == 200, data
+
+        self.company_a = self._create_company("甲公司", "cashier-a")
+        self.company_b = self._create_company("乙公司", "cashier-b")
+        self.company_c = self._create_company("丙公司", "cashier-c")
+        self.cashier_a = self._login_company("cashier-a", self.company_a)
+        self.cashier_b = self._login_company("cashier-b", self.company_b)
+        self.cashier_c = self._login_company("cashier-c", self.company_c)
+
+        self._approve_account(self.company_a, ACCOUNT_A)
+        self._approve_account(self.company_b, ACCOUNT_B)
+
+    def tearDown(self) -> None:
+        self.httpd.shutdown()
+        self.httpd.server_close()
+        server.DB_PATH = self._old_db_path
+        server.STORAGE_DIR = self._old_storage
+        os.environ.pop("APP_BOOTSTRAP_ADMIN_PASSWORD", None)
+
+    def _create_company(self, name: str, username: str) -> int:
+        status, _, data = self.admin.post_json(
+            "/api/admin/companies", {"name": name, "username": username}
+        )
+        assert status == 200, data
+        self.initial_passwords.setdefault(username, as_json(data)["initial_password"])
+        return as_json(data)["company_id"]
+
+    def _login_company(self, username: str, company_id: int) -> Client:
+        client = Client("127.0.0.1", self.port)
+        initial = self.initial_passwords[username]
+        status, _, data = client.post_json(
+            "/api/login", {"username": username, "password": initial, "portal": "company"}
+        )
+        assert status == 200, data
+        status, _, data = client.post_json(
+            "/api/password/change",
+            {"old_password": initial, "new_password": CASHIER_PASSWORD},
+        )
+        assert status == 200, data
+        return client
+
+    def _approve_account(self, company_id: int, number: str) -> None:
+        client = {self.company_a: self.cashier_a, self.company_b: self.cashier_b}[company_id]
+        status, _, data = client.post_json(
+            "/api/company/accounts",
+            {"bank_name": "中信银行", "account_type": "基本户",
+             "account_number": number, "start_date": "2026-01-01"},
+        )
+        assert status == 200, data
+        account_id = as_json(data)["account"]["id"]
+        status, _, data = self.admin.post_json(
+            f"/api/admin/accounts/{account_id}/review",
+            {"decision": "approve", "reason": "测试启用", "effective_from": "2026-01-01"},
+        )
+        assert status == 200, data
+
+    def _upload_and_confirm(self, client, company_id: int, rows) -> int:
+        content = workbook_bytes(rows)
+        status, _, data = self.admin.post_multipart(
+            "/api/parse", {"company_id": str(company_id)}, "账单.xlsx", content
+        )
+        assert status == 200, data
+        batch_id = as_json(data)["batch_id"]
+        status, _, data = client.get(f"/api/batches/{batch_id}/sheets")
+        names = [s["sheet_name"] for s in as_json(data)["sheets"] if s["outcome"] == "parsed"]
+        status, _, data = client.post_json(
+            f"/api/batches/{batch_id}/confirm", {"sheets": names}
+        )
+        assert status == 200, data
+        return batch_id
+
+    def _fresh_pair(self, amount: str = "100.00", at: str = "2026-01-05 10:00:00",
+                    currency: str = "RMB") -> dict:
+        """Upload+confirm a new A<->B pair; returns the pending review item."""
+        self._upload_and_confirm(
+            self.cashier_a, self.company_a,
+            [outgoing(ACCOUNT_A, ACCOUNT_B, amount, at, currency)],
+        )
+        self._upload_and_confirm(
+            self.cashier_b, self.company_b,
+            [incoming(ACCOUNT_B, ACCOUNT_A, amount, at.replace("10:", "11:"), currency)],
+        )
+        status, _, data = self.admin.get(
+            "/api/admin/subject-reviews?from=2026-01-01&cutoff=2026-12-31"
+        )
+        self.assertEqual(200, status, data)
+        items = as_json(data)["items"]
+        pending = [item for item in items if item["amount"] == amount]
+        self.assertEqual(1, len(pending), data)
+        return pending[0]
+
+    def _confirm(self, ledger_event_id: int) -> dict:
+        status, _, data = self.admin.get(
+            f"/api/admin/intercompany/events/{ledger_event_id}"
+        )
+        self.assertEqual(200, status, data)
+        detail = as_json(data)
+        status, _, data = self.admin.post_json(
+            f"/api/admin/intercompany/events/{ledger_event_id}/subject-decisions",
+            {
+                "perspective_company_id": detail["event"]["payer_company_id"],
+                "subject_code": "other_receivable",
+                "reason": "借款确认其他应收",
+                "expected_revision": detail["event"]["ledger_revision_id"],
+                "request_key": f"subj-{ledger_event_id}",
+            },
+        )
+        self.assertEqual(200, status, data)
+        return as_json(data)["revision"]
+
+    def balances(self, client=None, path="/api/admin/intercompany/balances") -> dict:
+        client = client or self.admin
+        status, _, data = client.get(path + "?from=2026-01-01&cutoff=2026-12-31")
+        self.assertEqual(200, status, data)
+        return as_json(data)
+
+    def _by_company(self, payload: dict, company_id: int) -> dict:
+        return next(item for item in payload["items"] if item["company_id"] == company_id)
+
+    # ------------------------------------------------------------------
+    # Admin balances / pair / events
+    # ------------------------------------------------------------------
+
+    def test_admin_balances_directory(self) -> None:
+        self._fresh_pair("100.00")
+        payload = self.balances()
+        self.assertEqual("2026-12-31", payload["window"]["cutoff"])
+        companies = {item["company_id"] for item in payload["items"]}
+        self.assertIn(self.company_a, companies)
+        self.assertIn(self.company_b, companies)
+        for item in payload["items"]:
+            self.assertEqual("unavailable", item["opening"]["status"])
+            self.assertIsNone(item["opening"]["amount"])
+            self.assertEqual("period_net_change", item["result"]["kind"])
+            self.assertIn("gross_amount", item["unresolved"])
+            self.assertIn("count", item["unresolved"])
+            self.assertIn("by_reason", item["unresolved"])
+            self.assertEqual("RMB", item["currency"])
+
+    def test_admin_balances_pending_subject_shows_unresolved(self) -> None:
+        self._fresh_pair("100.00")
+        payload = self.balances()
+        item = self._by_company(payload, self.company_a)
+        self.assertEqual(1, item["unresolved"]["count"])
+        self.assertEqual(
+            "100.00", item["unresolved"]["by_reason"]["subject_review"]["gross_amount"]
+        )
+        self.assertEqual("0", item["period"]["debit"])
+        self.assertEqual("0", item["period"]["credit"])
+
+    def test_admin_pair_detail_conserves(self) -> None:
+        self._fresh_pair("100.00")
+        status, _, data = self.admin.get(
+            f"/api/admin/intercompany/pairs/{self.company_a}/{self.company_b}"
+            "?from=2026-01-01&cutoff=2026-12-31"
+        )
+        self.assertEqual(200, status, data)
+        payload = as_json(data)
+        item = payload["items"][0]
+        self.assertTrue(item["conservation"]["opposite"])
+        self.assertTrue(item["conservation"]["abs_equal"])
+        self.assertEqual("unavailable", item["opening"]["status"])
+        self.assertIn("subjects", item)
+        self.assertEqual(1, item["unresolved"]["count"])
+
+    def test_admin_subject_decision_flows_to_balances(self) -> None:
+        pending = self._fresh_pair("100.00")
+        revision = self._confirm(pending["ledger_event_id"])
+        self.assertEqual("confirmed", revision["state"])
+        self.assertEqual("other_receivable", revision["subject_code"])
+        payload = self.balances()
+        item = self._by_company(payload, self.company_a)
+        self.assertEqual(0, item["unresolved"]["count"])
+        self.assertEqual("100.00", item["period"]["debit"])
+        self.assertEqual("100.00", item["result"]["signed_amount"])
+
+    def test_admin_subject_decision_stale_revision_conflicts(self) -> None:
+        pending = self._fresh_pair("100.00")
+        status, _, data = self.admin.post_json(
+            f"/api/admin/intercompany/events/{pending['ledger_event_id']}/subject-decisions",
+            {
+                "perspective_company_id": pending["payer_company_id"],
+                "subject_code": "other_receivable", "reason": "确认",
+                "expected_revision": 999, "request_key": "stale-key",
+            },
+        )
+        self.assertEqual(409, status, data)
+
+    def test_admin_events_list_and_evidence(self) -> None:
+        pending = self._fresh_pair("100.00")
+        revision = self._confirm(pending["ledger_event_id"])
+        status, _, data = self.admin.get(
+            "/api/admin/intercompany/events?from=2026-01-01&cutoff=2026-12-31"
+        )
+        self.assertEqual(200, status, data)
+        items = as_json(data)["items"]
+        self.assertTrue(items)
+        event = next(
+            item for item in items
+            if item["ledger_event_id"] == revision["ledger_event_id"]
+        )
+        self.assertEqual("confirmed", event["state"])
+        self.assertEqual("other_receivable", event["subject_code"])
+        self.assertIn("payer_company_name", event)
+        self.assertIn("amount", event)
+
+        status, _, data = self.admin.get(
+            f"/api/admin/intercompany/events/{event['ledger_event_id']}"
+        )
+        self.assertEqual(200, status, data)
+        self.assertEqual("confirmed", as_json(data)["state"])
+
+        status, _, data = self.admin.get(
+            f"/api/admin/intercompany/events/{event['ledger_event_id']}/evidence"
+        )
+        self.assertEqual(200, status, data)
+        blocks = as_json(data)["blocks"]
+        self.assertTrue(blocks)
+        for block in blocks:
+            self.assertEqual("visible", block["visibility"])
+
+    def test_admin_events_list_includes_pending_subject(self) -> None:
+        pending = self._fresh_pair("100.00")
+        status, _, data = self.admin.get(
+            "/api/admin/intercompany/events?from=2026-01-01&cutoff=2026-12-31"
+        )
+        self.assertEqual(200, status, data)
+        items = as_json(data)["items"]
+        item = next(
+            item for item in items
+            if item["ledger_event_id"] == pending["ledger_event_id"]
+        )
+        self.assertEqual("pending_subject", item["state"])
+        self.assertIsNone(item["subject_code"])
+
+    def test_admin_manual_record_decision_via_api(self) -> None:
+        status, _, data = self.cashier_a.post_json(
+            "/api/company/manual-records",
+            {
+                "counterparty_company_id": self.company_b,
+                "occurred_at": "2026-02-01T09:00:00",
+                "direction": "incoming", "amount": "20.00", "currency": "CNY",
+                "funding_source": "other", "requested_subject": "other_receivable",
+                "request_key": "mr-api-1", "summary": "还款",
+            },
+        )
+        self.assertEqual(200, status, data)
+        record = as_json(data)["record"]
+        self.assertEqual("pending", record["state"])
+
+        status, _, data = self.admin.get("/api/admin/manual-records")
+        self.assertEqual(200, status, data)
+        records = as_json(data)["records"]
+        self.assertTrue(any(item["id"] == record["id"] for item in records))
+
+        status, _, data = self.admin.post_json(
+            f"/api/admin/manual-records/{record['id']}/decisions",
+            {"action": "approve_new", "reason": "银行流水中无此事实",
+             "expected_decision_id": record["decision_id"], "request_key": "dec-api-1"},
+        )
+        self.assertEqual(200, status, data)
+        self.assertEqual("approved", as_json(data)["decision"]["state"])
+
+        status, _, data = self.cashier_a.get("/api/company/manual-records")
+        self.assertEqual(200, status, data)
+        own = [item for item in as_json(data)["records"] if item["id"] == record["id"]]
+        self.assertEqual(1, len(own))
+        self.assertEqual("approved", own[0]["state"])
+
+        status, _, data = self.cashier_b.get("/api/company/manual-records")
+        self.assertEqual(200, status, data)
+        self.assertEqual([], [
+            item for item in as_json(data)["records"] if item["id"] == record["id"]
+        ])
+
+    def test_admin_adjustment_reverse_via_api(self) -> None:
+        pending = self._fresh_pair("100.00")
+        revision = self._confirm(pending["ledger_event_id"])
+        status, _, data = self.admin.post_json(
+            f"/api/admin/intercompany/events/{revision['ledger_event_id']}/adjustments",
+            {"action": "reverse", "reason": "科目误判，冲销"},
+        )
+        self.assertEqual(200, status, data)
+        self.assertEqual("reverse", as_json(data)["action"])
+
+    # ------------------------------------------------------------------
+    # Company scope and masking
+    # ------------------------------------------------------------------
+
+    def test_company_balances_scoped_to_own_company(self) -> None:
+        self._fresh_pair("100.00")
+        status, _, data = self.cashier_a.get(
+            "/api/company/intercompany/balances?from=2026-01-01&cutoff=2026-12-31"
+        )
+        self.assertEqual(200, status, data)
+        payload = as_json(data)
+        for item in payload["items"]:
+            self.assertEqual(self.company_a, item["company_id"])
+        self.assertIn("counterparties", payload)
+        self.assertTrue(payload["counterparties"])
+
+    def test_company_pair_and_events_are_own_scope(self) -> None:
+        self._fresh_pair("100.00")
+        status, _, data = self.cashier_a.get(
+            f"/api/company/intercompany/pairs/{self.company_b}"
+            "?from=2026-01-01&cutoff=2026-12-31"
+        )
+        self.assertEqual(200, status, data)
+        self.assertEqual(self.company_a, as_json(data)["companies"]["a"]["company_id"])
+
+        status, _, data = self.cashier_a.get(
+            "/api/company/intercompany/events?from=2026-01-01&cutoff=2026-12-31"
+        )
+        self.assertEqual(200, status, data)
+        items = as_json(data)["items"]
+        self.assertTrue(items)
+        for item in items:
+            self.assertIn("direction", item)
+            self.assertIn("own_subject_label", item)
+            self.assertIn(item["direction"], ("incoming", "outgoing"))
+
+    def test_company_evidence_masks_counterparty_side(self) -> None:
+        pending = self._fresh_pair("100.00")
+        self._confirm(pending["ledger_event_id"])
+        status, _, data = self.cashier_a.get(
+            f"/api/company/intercompany/events/{pending['ledger_event_id']}/evidence"
+        )
+        self.assertEqual(200, status, data)
+        blocks = as_json(data)["blocks"]
+        visibilities = {block["visibility"] for block in blocks}
+        self.assertTrue(visibilities & {"visible", "masked"})
+        for block in blocks:
+            if block["visibility"] == "masked":
+                self.assertEqual("按对方授权不可见", block["fields"].get("note"))
+            self.assertNotIn(ACCOUNT_B, json.dumps(block["fields"], ensure_ascii=False))
+
+    def test_company_cannot_read_or_write_admin_intercompany(self) -> None:
+        self._fresh_pair("100.00")
+        status, _, data = self.cashier_a.get("/api/admin/intercompany/balances")
+        self.assertEqual(403, status, data)
+        status, _, data = self.cashier_a.get("/api/admin/manual-records")
+        self.assertEqual(403, status, data)
+        status, _, data = self.cashier_a.post_json(
+            "/api/admin/manual-records/1/decisions", {"action": "approve_new", "reason": "x"}
+        )
+        self.assertEqual(403, status, data)
+        status, _, data = self.cashier_a.post_json(
+            "/api/admin/intercompany/events/1/adjustments",
+            {"action": "reverse", "reason": "越权"},
+        )
+        self.assertEqual(403, status, data)
+
+    def test_cross_company_reads_are_404(self) -> None:
+        pending = self._fresh_pair("100.00")
+        status, _, data = self.cashier_c.get(
+            f"/api/company/intercompany/events/{pending['ledger_event_id']}"
+        )
+        self.assertEqual(404, status, data)
+        status, _, data = self.cashier_c.get(
+            f"/api/company/intercompany/events/{pending['ledger_event_id']}/evidence"
+        )
+        self.assertEqual(404, status, data)
+
+    def test_company_counterparty_summary_splits_by_currency(self) -> None:
+        # A->B 100 CNY and A->B 50 USD must render two rows, never a mixed
+        # "CNY 150.00" bucket.
+        cny = self._fresh_pair("100.00", currency="CNY")
+        usd = self._fresh_pair("50.00", at="2026-01-20 10:00:00", currency="USD")
+        for pending in (cny, usd):
+            self._confirm(pending["ledger_event_id"])
+
+        status, _, data = self.cashier_a.get(
+            "/api/company/intercompany/balances?from=2026-01-01&cutoff=2026-12-31"
+        )
+        self.assertEqual(200, status, data)
+        counterparties = as_json(data)["counterparties"]
+        rows = [row for row in counterparties if row["counterparty_company_id"] == self.company_b]
+        self.assertEqual(2, len(rows), counterparties)
+        by_currency = {row["currency"]: row for row in rows}
+        self.assertEqual({"CNY", "USD"}, set(by_currency))
+        self.assertEqual("100.00", by_currency["CNY"]["result"]["signed_amount"])
+        self.assertEqual("50.00", by_currency["USD"]["result"]["signed_amount"])
+        for row in rows:
+            self.assertNotEqual("150.00", row["result"]["signed_amount"])
+            self.assertEqual(1, row["event_count"])
+
+    def test_company_events_subject_filter_matches_mirror(self) -> None:
+        # A confirms subject "receivable" (stored from A's perspective); B must
+        # still find the event when filtering by the mirror subject "payable".
+        pending = self._fresh_pair("100.00")
+        status, _, data = self.admin.post_json(
+            f"/api/admin/intercompany/events/{pending['ledger_event_id']}/subject-decisions",
+            {
+                "perspective_company_id": self.company_a,
+                "subject_code": "receivable", "reason": "确认应收",
+                "expected_revision": 1, "request_key": "mirror-subj",
+            },
+        )
+        self.assertEqual(200, status, data)
+
+        status, _, data = self.cashier_b.get(
+            "/api/company/intercompany/events?from=2026-01-01&cutoff=2026-12-31&subject=payable"
+        )
+        self.assertEqual(200, status, data)
+        items = as_json(data)["items"]
+        self.assertTrue(any(
+            item["ledger_event_id"] == pending["ledger_event_id"] for item in items
+        ), data)
+
+    def test_manual_reverse_via_api_uses_explicit_effective_date(self) -> None:
+        status, _, data = self.cashier_a.post_json(
+            "/api/company/manual-records",
+            {
+                "counterparty_company_id": self.company_b,
+                "occurred_at": "2026-02-01T09:00:00",
+                "direction": "incoming", "amount": "20.00", "currency": "CNY",
+                "funding_source": "other", "requested_subject": "other_receivable",
+                "request_key": "mr-rev-api", "summary": "还款",
+            },
+        )
+        self.assertEqual(200, status, data)
+        record = as_json(data)["record"]
+        status, _, data = self.admin.post_json(
+            f"/api/admin/manual-records/{record['id']}/decisions",
+            {"action": "approve_new", "reason": "确认入账",
+             "expected_decision_id": record["decision_id"], "request_key": "dec-rev-api"},
+        )
+        self.assertEqual(200, status, data)
+        event_id = as_json(data)["decision"]["ledger_event_id"]
+
+        status, _, data = self.admin.get(
+            f"/api/admin/intercompany/events/{event_id}"
+        )
+        self.assertEqual(200, status, data)
+        revision_id = as_json(data)["event"]["ledger_revision_id"]
+
+        status, _, data = self.admin.post_json(
+            f"/api/admin/manual-records/{record['id']}/decisions",
+            {"action": "reverse", "reason": "误录冲销", "effective_at": "2026-06-15",
+             "expected_decision_id": None, "request_key": "dec-rev-api-2"},
+        )
+        self.assertEqual(200, status, data)
+
+        status, _, data = self.admin.get(
+            "/api/admin/intercompany/events?from=2026-01-01&cutoff=2026-12-31"
+        )
+        self.assertEqual(200, status, data)
+        reversals = [item for item in as_json(data)["items"] if item["posting_kind"] == "reversal"]
+        self.assertEqual(1, len(reversals))
+        self.assertEqual("2026-06-15", reversals[0]["effective_at"][:10])
+        self.assertEqual(event_id, reversals[0]["reverses_ledger_event_id"])
+
+    def test_admin_events_include_account_chips(self) -> None:
+        pending = self._fresh_pair("100.00")
+        revision = self._confirm(pending["ledger_event_id"])
+        status, _, data = self.admin.get(
+            "/api/admin/intercompany/events?from=2026-01-01&cutoff=2026-12-31"
+        )
+        self.assertEqual(200, status, data)
+        event = next(
+            item for item in as_json(data)["items"]
+            if item["ledger_event_id"] == revision["ledger_event_id"]
+        )
+        self.assertIn("payer_account", event)
+        self.assertIn("payee_account", event)
+        self.assertEqual("visible", event["payer_account"]["visibility"])
+        self.assertTrue(event["payer_account"]["label"])
+        self.assertIn("summary", event)
+        self.assertIn("is_repayment", event)
+
+    def test_subject_exception_drops_from_review_queue(self) -> None:
+        pending = self._fresh_pair("77.00")
+        status, _, data = self.admin.post_json(
+            f"/api/admin/intercompany/events/{pending['ledger_event_id']}/subject-decisions",
+            {
+                "perspective_company_id": pending["payer_company_id"],
+                "action": "exception",
+                "reason": "转异常待核查",
+                "expected_revision": pending["revision_id"],
+                "request_key": "park-exc-api",
+            },
+        )
+        self.assertEqual(200, status, data)
+        self.assertEqual("pending_subject", as_json(data)["revision"]["state"])
+        status, _, data = self.admin.get(
+            "/api/admin/subject-reviews?from=2026-01-01&cutoff=2026-12-31"
+        )
+        self.assertEqual(200, status, data)
+        ids = [item["ledger_event_id"] for item in as_json(data)["items"]]
+        self.assertNotIn(pending["ledger_event_id"], ids)
+
+
+if __name__ == "__main__":
+    unittest.main()

web/design-system.css

@@ -1,693 +0,0 @@
-/* ─── 金牛实业资金往来管理系统 · 共享样式 ─────────────────────────────
-   方向:tech-utility(数据密集型工具)。六枚基础 token 绑定设计方向,
-   状态色仅在此 :root 块内以 oklch 派生,组件一律引用变量。 */
-
-:root {
-  --bg:      oklch(98% 0.005 250);
-  --surface: oklch(100% 0 0);
-  --fg:      oklch(22% 0.02 240);
-  --muted:   oklch(50% 0.018 240);
-  --border:  oklch(90% 0.008 240);
-  --accent:  oklch(58% 0.16 145);
-
-  /* 状态色 — 仅此处定义 */
-  --success: oklch(55% 0.14 150);
-  --warn:    oklch(62% 0.14 70);
-  --danger:  oklch(55% 0.18 25);
-  --info:    oklch(52% 0.12 240);
-
-  --accent-soft:  color-mix(in oklch, var(--accent) 12%, transparent);
-  --success-soft: color-mix(in oklch, var(--success) 12%, transparent);
-  --warn-soft:    color-mix(in oklch, var(--warn) 14%, transparent);
-  --danger-soft:  color-mix(in oklch, var(--danger) 11%, transparent);
-  --info-soft:    color-mix(in oklch, var(--info) 10%, transparent);
-  --fg-soft:      color-mix(in oklch, var(--fg) 5%, transparent);
-
-  --font-body: -apple-system, BlinkMacSystemFont, "Segoe UI", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", system-ui, sans-serif;
-  --font-mono: "JetBrains Mono", "IBM Plex Mono", ui-monospace, "SF Mono", Menlo, monospace;
-
-  --radius: 8px;
-  --radius-lg: 12px;
-  --side-w: 232px;
-}
-
-/* ─── reset ─────────────────────────────────────────────────────── */
-*, *::before, *::after { box-sizing: border-box; }
-body {
-  margin: 0;
-  background: var(--bg);
-  color: var(--fg);
-  font-family: var(--font-body);
-  font-size: 14px;
-  line-height: 1.55;
-  -webkit-font-smoothing: antialiased;
-}
-img, svg { display: block; }
-a { color: inherit; text-decoration: none; }
-button { font: inherit; cursor: pointer; }
-h1, h2, h3, h4 { margin: 0; line-height: 1.3; }
-p { margin: 0; }
-
-:focus-visible {
-  outline: 2px solid var(--accent);
-  outline-offset: 2px;
-  border-radius: 4px;
-}
-
-/* ─── 应用外壳 ──────────────────────────────────────────────────── */
-.shell { display: grid; grid-template-columns: var(--side-w) 1fr; min-height: 100vh; }
-
-.sidebar {
-  background: var(--surface);
-  border-right: 1px solid var(--border);
-  display: flex;
-  flex-direction: column;
-  position: sticky;
-  top: 0;
-  height: 100vh;
-}
-.side-brand {
-  padding: 18px 20px 16px;
-  border-bottom: 1px solid var(--border);
-}
-.side-brand .brand-name { font-size: 15px; font-weight: 650; letter-spacing: -0.01em; }
-.side-brand .brand-sub { font-family: var(--font-mono); font-size: 11px; color: var(--muted); margin-top: 3px; letter-spacing: 0.02em; }
-.side-role {
-  display: inline-flex; align-items: center; gap: 6px;
-  margin-top: 10px;
-  padding: 3px 9px;
-  border-radius: 999px;
-  background: var(--accent-soft);
-  color: var(--accent);
-  font-size: 11px; font-weight: 600;
-}
-.side-role.company { background: var(--info-soft); color: var(--info); }
-
-.side-nav { flex: 1; overflow-y: auto; padding: 12px 10px; }
-.side-nav .nav-group { font-family: var(--font-mono); font-size: 10.5px; letter-spacing: 0.08em; color: var(--muted); padding: 14px 10px 6px; }
-.side-nav a {
-  display: flex; align-items: center; gap: 10px;
-  padding: 8px 10px;
-  border-radius: var(--radius);
-  color: var(--muted);
-  font-size: 13.5px;
-  margin-bottom: 1px;
-}
-.side-nav a svg { width: 16px; height: 16px; flex: none; }
-.side-nav a:hover { color: var(--fg); background: var(--fg-soft); }
-.side-nav a.active {
-  color: var(--fg);
-  background: var(--accent-soft);
-  font-weight: 600;
-}
-.side-nav a.active svg { color: var(--accent); }
-.side-nav a .nav-badge {
-  margin-left: auto;
-  font-family: var(--font-mono);
-  font-size: 10.5px;
-  padding: 1px 7px;
-  border-radius: 999px;
-  background: var(--danger-soft);
-  color: var(--danger);
-  font-weight: 600;
-}
-.side-foot { border-top: 1px solid var(--border); padding: 12px 16px; }
-.side-foot .user-row { display: flex; align-items: center; gap: 10px; min-width: 0; }
-.side-foot .user-row > div { min-width: 0; }
-.side-foot .avatar {
-  width: 30px; height: 30px; border-radius: 50%;
-  background: var(--fg); color: var(--surface);
-  display: grid; place-items: center;
-  font-size: 12px; font-weight: 600;
-  flex: none;
-}
-.side-foot .user-name { font-size: 13px; font-weight: 600; white-space: nowrap; }
-.side-foot .user-meta { font-family: var(--font-mono); font-size: 11px; color: var(--muted); overflow: hidden; text-overflow: ellipsis; white-space: nowrap; }
-.side-foot .logout { margin-left: auto; color: var(--muted); font-size: 12px; padding: 4px 6px; border-radius: 6px; background: none; border: 0; flex: none; white-space: nowrap; }
-.side-foot .logout:hover { color: var(--danger); background: var(--danger-soft); }
-
-.main { min-width: 0; display: flex; flex-direction: column; }
-
-.topbar {
-  position: sticky; top: 0; z-index: 20;
-  background: color-mix(in oklch, var(--bg) 88%, transparent);
-  backdrop-filter: blur(10px);
-  border-bottom: 1px solid var(--border);
-  padding: 12px 28px;
-  display: flex; align-items: center; gap: 16px;
-  flex-wrap: wrap;
-}
-.topbar .crumb { font-family: var(--font-mono); font-size: 12px; color: var(--muted); }
-.topbar .crumb b { color: var(--fg); font-weight: 600; }
-.topbar .topbar-right { margin-left: auto; display: flex; align-items: center; gap: 10px; }
-
-.content { padding: 24px 28px 64px; max-width: 1440px; width: 100%; margin-inline: auto; }
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-/* ─── 页头 ──────────────────────────────────────────────────────── */
-.page-head { display: flex; align-items: flex-end; justify-content: space-between; gap: 20px; margin-bottom: 20px; flex-wrap: wrap; }
-.page-head h1 { font-size: 22px; font-weight: 700; letter-spacing: -0.015em; }
-.page-head .page-sub { color: var(--muted); font-size: 13px; margin-top: 5px; max-width: 72ch; }
-.page-head .page-actions { display: flex; gap: 8px; flex-wrap: wrap; }
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-/* ─── 按钮 ──────────────────────────────────────────────────────── */
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-  display: inline-flex; align-items: center; justify-content: center; gap: 7px;
-  padding: 8px 14px;
-  min-height: 34px;
-  border-radius: var(--radius);
-  border: 1px solid var(--border);
-  background: var(--surface);
-  color: var(--fg);
-  font-size: 13px; font-weight: 550;
-  transition: background 0.12s ease, border-color 0.12s ease;
-}
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-.btn:active { transform: translateY(1px); }
-.btn-primary { background: var(--accent); border-color: var(--accent); color: var(--surface); }
-.btn-primary:hover { background: color-mix(in oklch, var(--accent) 88%, black); border-color: color-mix(in oklch, var(--accent) 88%, black); }
-.btn-ghost { background: transparent; border-color: transparent; color: var(--muted); }
-.btn-ghost:hover { color: var(--fg); background: var(--fg-soft); }
-.btn-danger { color: var(--danger); border-color: color-mix(in oklch, var(--danger) 35%, var(--border)); }
-.btn-danger:hover { background: var(--danger-soft); border-color: var(--danger); }
-.btn-sm { padding: 4px 10px; min-height: 26px; font-size: 12px; border-radius: 6px; }
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-.btn-primary[disabled] { opacity: 1; background: var(--fg-soft); border-color: var(--border); color: var(--muted); }
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-/* ─── 卡片 ──────────────────────────────────────────────────────── */
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-  background: var(--surface);
-  border: 1px solid var(--border);
-  border-radius: var(--radius-lg);
-  padding: 18px 20px;
-}
-.card-head { display: flex; align-items: center; justify-content: space-between; gap: 12px; margin-bottom: 14px; }
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-.card-title .sub { display: block; font-size: 12px; font-weight: 400; color: var(--muted); margin-top: 2px; }
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-/* ─── 指标卡 ────────────────────────────────────────────────────── */
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-.stat-card .stat-label { font-size: 12.5px; color: var(--muted); display: flex; align-items: center; gap: 6px; }
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-  font-variant-numeric: tabular-nums;
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-.stat-card .stat-foot { font-size: 12px; color: var(--muted); margin-top: 6px; }
-.stat-card.alert .stat-value { color: var(--danger); }
-.stat-card.warn .stat-value { color: var(--warn); }
-.stat-dot { width: 8px; height: 8px; border-radius: 50%; flex: none; }
-.stat-dot.danger { background: var(--danger); }
-.stat-dot.warn { background: var(--warn); }
-.stat-dot.success { background: var(--success); }
-.stat-dot.info { background: var(--info); }
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-/* ─── 栅格与布局工具 ────────────────────────────────────────────── */
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-.grid-2 { grid-template-columns: repeat(2, minmax(0, 1fr)); }
-.grid-3 { grid-template-columns: repeat(3, minmax(0, 1fr)); }
-.grid-4 { grid-template-columns: repeat(4, minmax(0, 1fr)); }
-.grid-5 { grid-template-columns: repeat(5, minmax(0, 1fr)); }
-.grid-2-1 { grid-template-columns: minmax(0, 2fr) minmax(0, 1fr); align-items: start; }
-.grid-1-2 { grid-template-columns: minmax(0, 1fr) minmax(0, 2fr); align-items: start; }
-.grid-3-2 { grid-template-columns: minmax(0, 3fr) minmax(0, 2fr); align-items: start; }
-.row { display: flex; align-items: center; gap: 10px; }
-.row-between { display: flex; align-items: center; justify-content: space-between; gap: 12px; }
-.stack { display: flex; flex-direction: column; gap: 14px; }
-.muted { color: var(--muted); }
-.num { font-family: var(--font-mono); font-variant-numeric: tabular-nums; }
-.meta { font-family: var(--font-mono); font-size: 12px; color: var(--muted); }
-.mt-0 { margin-top: 0; }
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-@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); }
-}
-@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; }
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-/* ─── 数据表 ────────────────────────────────────────────────────── */
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-.ds-table { width: 100%; border-collapse: collapse; font-size: 13px; min-width: 640px; }
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-.ds-table th {
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-  background: var(--bg);
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-.ds-table tbody tr:hover { background: var(--fg-soft); }
-.ds-table tbody tr:last-child td { border-bottom: 0; }
-.ds-table .num-col { font-family: var(--font-mono); font-variant-numeric: tabular-nums; text-align: right; }
-.ds-table td.wrap, .ds-table th.wrap { white-space: normal; min-width: 180px; }
-.ds-table .cell-main { font-weight: 550; }
-.ds-table .cell-sub { display: block; font-family: var(--font-mono); font-size: 11px; color: var(--muted); margin-top: 1px; }
-.ds-table tr.clickable { cursor: pointer; }
-.ds-table .amt-in { color: var(--success); }
-.ds-table .amt-out { color: var(--danger); }
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-/* ─── 徽章 / 状态 ───────────────────────────────────────────────── */
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-  border-radius: 999px;
-  font-size: 11.5px; font-weight: 600;
-  white-space: nowrap;
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-.pill::before { content: ""; width: 5px; height: 5px; border-radius: 50%; background: currentColor; }
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-.pill-warn { background: var(--warn-soft); color: color-mix(in oklch, var(--warn) 80%, black); }
-.pill-danger { background: var(--danger-soft); color: var(--danger); }
-.pill-info { background: var(--info-soft); color: var(--info); }
-.pill-muted { background: var(--fg-soft); color: var(--muted); }
-.pill-accent { background: var(--accent-soft); color: var(--accent); }
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-.tag {
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-  padding: 2px 8px;
-  border: 1px solid var(--border);
-  border-radius: 6px;
-  font-family: var(--font-mono);
-  font-size: 11px;
-  color: var(--muted);
-  white-space: nowrap;
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-/* ─── 筛选栏与表单 ──────────────────────────────────────────────── */
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-  display: flex; align-items: flex-end; gap: 12px; flex-wrap: wrap;
-  padding: 14px 16px;
-  background: var(--surface);
-  border: 1px solid var(--border);
-  border-radius: var(--radius-lg);
-  margin-bottom: 14px;
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-.field { display: flex; flex-direction: column; gap: 5px; min-width: 0; }
-.field > label { font-size: 12px; color: var(--muted); font-weight: 550; }
-.input, .select, .textarea, .field .input, .field .select, .field .textarea {
-  padding: 7px 11px;
-  border: 1px solid var(--border);
-  border-radius: var(--radius);
-  background: var(--surface);
-  color: var(--fg);
-  font: inherit;
-  font-size: 13px;
-  min-height: 34px;
-}
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-  border-color: var(--accent);
-}
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-.textarea { min-height: 84px; resize: vertical; line-height: 1.55; }
-.field .hint { font-size: 11.5px; color: var(--muted); }
-.field .hint.error { color: var(--danger); }
-
-/* ─── Tabs ──────────────────────────────────────────────────────── */
-.tabs { display: flex; gap: 2px; border-bottom: 1px solid var(--border); margin-bottom: 16px; overflow-x: auto; }
-.tabs button {
-  background: none; border: 0;
-  padding: 9px 14px;
-  font-size: 13px; font-weight: 550;
-  color: var(--muted);
-  border-bottom: 2px solid transparent;
-  margin-bottom: -1px;
-  flex: none;
-  white-space: nowrap;
-}
-.tabs button:hover { color: var(--fg); }
-.tabs button.active { color: var(--fg); border-bottom-color: var(--accent); }
-.tabs button .tab-count {
-  font-family: var(--font-mono); font-size: 10.5px;
-  padding: 1px 6px; border-radius: 999px;
-  background: var(--fg-soft); color: var(--muted);
-  margin-left: 5px;
-}
-.tabs button.active .tab-count { background: var(--accent-soft); color: var(--accent); }
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-/* ─── 时间轴(账期) ─────────────────────────────────────────────── */
-.timeline { display: flex; gap: 0; border: 1px solid var(--border); border-radius: var(--radius-lg); overflow: hidden; background: var(--surface); padding: 0; }
-.tl-cell { flex: 1; padding: 12px 10px; border-right: 1px solid var(--border); text-align: center; min-width: 0; }
-.tl-cell:last-child { border-right: 0; }
-.tl-cell .tl-month { font-family: var(--font-mono); font-size: 11px; color: var(--muted); letter-spacing: 0.04em; }
-.tl-cell .tl-state { font-size: 12px; font-weight: 600; margin-top: 4px; display: flex; align-items: center; justify-content: center; gap: 5px; }
-.tl-cell.closed { background: var(--fg-soft); }
-.tl-cell.closed .tl-state { color: var(--muted); }
-.tl-cell.current { background: var(--accent-soft); }
-.tl-cell.current .tl-state { color: var(--accent); }
-.tl-cell.open .tl-state { color: var(--fg); }
-
-/* ─── 进度条 ────────────────────────────────────────────────────── */
-.progress { height: 6px; border-radius: 999px; background: var(--fg-soft); overflow: hidden; }
-.progress > span { display: block; height: 100%; border-radius: 999px; background: var(--accent); }
-.progress.warn > span { background: var(--warn); }
-.progress.danger > span { background: var(--danger); }
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-/* ─── 列表行(快查 / 待办 / 通知) ────────────────────────────────── */
-.list-row {
-  display: flex; align-items: center; gap: 12px;
-  padding: 10px 4px;
-  border-bottom: 1px solid var(--border);
-  font-size: 13px;
-}
-.list-row:last-child { border-bottom: 0; }
-.list-row .lr-main { min-width: 0; flex: 1; }
-.list-row .lr-title { font-weight: 550; overflow: hidden; text-overflow: ellipsis; white-space: nowrap; }
-.list-row .lr-sub { font-size: 12px; color: var(--muted); margin-top: 1px; }
-.list-row .lr-side { text-align: right; flex: none; }
-[data-detail] { cursor: pointer; }
-.list-row[data-detail]:hover { background: var(--fg-soft); }
-.list-row[data-detail] { margin-inline: -4px; padding-inline: 4px; border-radius: var(--radius); }
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-/* ─── 弹窗 ──────────────────────────────────────────────────────── */
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-  position: fixed; inset: 0; z-index: 50;
-  background: color-mix(in oklch, var(--fg) 45%, transparent);
-  display: none;
-  align-items: center; justify-content: center;
-  padding: 24px;
-}
-.modal-backdrop.open { display: flex; }
-.modal {
-  background: var(--surface);
-  border-radius: var(--radius-lg);
-  border: 1px solid var(--border);
-  width: 100%; max-width: 560px;
-  max-height: 86vh; overflow-y: auto;
-  padding: 22px 24px;
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-.modal-head { display: flex; align-items: center; justify-content: space-between; margin-bottom: 4px; }
-.modal-title { font-size: 16px; font-weight: 700; }
-.modal-close { background: none; border: 0; color: var(--muted); font-size: 18px; padding: 4px 8px; border-radius: 6px; }
-.modal-close:hover { background: var(--fg-soft); color: var(--fg); }
-.modal-sub { font-size: 12.5px; color: var(--muted); margin-bottom: 16px; }
-.modal-actions { display: flex; justify-content: flex-end; gap: 8px; margin-top: 20px; }
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-/* ─── 明细展开行 ────────────────────────────────────────────────── */
-.detail-box {
-  background: var(--bg);
-  border: 1px solid var(--border);
-  border-radius: var(--radius);
-  padding: 12px 14px;
-  font-size: 12.5px;
-}
-.kv { display: grid; grid-template-columns: auto 1fr; gap: 4px 18px; font-size: 12.5px; }
-.kv dt { color: var(--muted); }
-.kv dd { margin: 0; font-family: var(--font-mono); font-variant-numeric: tabular-nums; }
-
-/* ─── 提示条 ────────────────────────────────────────────────────── */
-.notice {
-  display: flex; gap: 10px; align-items: flex-start;
-  padding: 12px 14px;
-  border-radius: var(--radius-lg);
-  border: 1px solid var(--border);
-  font-size: 13px;
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-.notice.danger { background: var(--danger-soft); border-color: color-mix(in oklch, var(--danger) 30%, transparent); }
-.notice.info { background: var(--info-soft); border-color: color-mix(in oklch, var(--info) 25%, transparent); }
-.notice .n-title { font-weight: 650; }
-.notice .n-body { color: color-mix(in oklch, var(--fg) 80%, var(--muted)); margin-top: 2px; font-size: 12.5px; }
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-/* ─── 登录页 ────────────────────────────────────────────────────── */
-.login-wrap {
-  min-height: 100vh;
-  display: grid;
-  grid-template-columns: 1fr 1fr;
-}
-.login-aside {
-  background: var(--fg);
-  color: var(--surface);
-  padding: 48px 56px;
-  display: flex; flex-direction: column;
-}
-.login-aside .brand-mark { font-family: var(--font-mono); font-size: 12px; letter-spacing: 0.1em; opacity: 0.65; }
-.login-aside h1 { font-size: 30px; font-weight: 700; letter-spacing: -0.02em; margin-top: 18px; line-height: 1.25; }
-.login-aside .aside-sub { opacity: 0.72; font-size: 14px; margin-top: 14px; max-width: 40ch; }
-.login-aside .aside-list { margin-top: auto; display: flex; flex-direction: column; gap: 12px; }
-.login-aside .aside-item { display: flex; gap: 10px; font-size: 13px; opacity: 0.85; align-items: baseline; }
-.login-aside .aside-item .tick { font-family: var(--font-mono); color: var(--accent); }
-.login-panel { display: grid; place-items: center; padding: 48px 32px; }
-.login-card { width: 100%; max-width: 400px; }
-.login-card h2 { font-size: 20px; font-weight: 700; letter-spacing: -0.01em; }
-.login-card .login-sub { color: var(--muted); font-size: 13px; margin: 6px 0 24px; }
-.role-switch { display: grid; grid-template-columns: 1fr 1fr; gap: 8px; margin-bottom: 18px; }
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-  background: var(--surface);
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-.role-switch button .r-desc { font-size: 11.5px; color: var(--muted); margin-top: 2px; }
-.role-switch button.active { border-color: var(--accent); background: var(--accent-soft); }
-.role-switch button.active .r-name { color: var(--accent); }
-.login-card .field { margin-bottom: 14px; }
-.login-foot { margin-top: 16px; font-size: 12px; color: var(--muted); text-align: center; }
-.login-foot a { color: var(--accent); font-weight: 550; }
-.login-foot a:hover { text-decoration: underline; }
-@media (max-width: 900px) {
-  .login-wrap { grid-template-columns: 1fr; }
-  .login-aside { display: none; }
-}
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-/* ─── 空状态 ────────────────────────────────────────────────────── */
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-/* ─── 账期流程条(公司端工作台) ─────────────────────────────────── */
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-.flow-step { padding: 14px 16px 13px; border-right: 1px solid var(--border); min-width: 0; }
-.flow-step:last-child { border-right: 0; }
-a.flow-step { cursor: pointer; transition: background 0.12s ease; }
-a.flow-step:hover { background: var(--fg-soft); }
-.flow-step .fs-top { display: flex; align-items: center; gap: 8px; }
-.flow-step .fs-idx { font-family: var(--font-mono); font-size: 11px; color: var(--muted); }
-.flow-step .fs-dot { width: 9px; height: 9px; border-radius: 50%; background: var(--border); flex: none; }
-.flow-step .fs-name { font-size: 13.5px; font-weight: 650; }
-.flow-step .fs-state { font-size: 12px; font-weight: 600; margin-top: 7px; color: var(--muted); }
-.flow-step .fs-meta { font-size: 12px; color: var(--muted); margin-top: 2px; }
-.flow-step.done .fs-dot { background: var(--success); }
-.flow-step.done .fs-state { color: var(--success); }
-.flow-step.part .fs-dot { background: var(--warn); }
-.flow-step.part .fs-state { color: color-mix(in oklch, var(--warn) 78%, black); }
-.flow-step.doing { background: var(--warn-soft); }
-.flow-step.doing .fs-dot { background: var(--warn); box-shadow: 0 0 0 3px color-mix(in oklch, var(--warn) 22%, transparent); }
-.flow-step.doing .fs-state { color: color-mix(in oklch, var(--warn) 78%, black); }
-a.flow-step.doing:hover { background: color-mix(in oklch, var(--warn) 16%, transparent); }
-@media (max-width: 860px) {
-  .flow { grid-template-columns: 1fr; }
-  .flow-step { border-right: 0; border-bottom: 1px solid var(--border); }
-  .flow-step:last-child { border-bottom: 0; }
-}
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-/* ─── 迷你指标(2×2 数字块) ────────────────────────────────────── */
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-.mini-stat { background: var(--bg); border: 1px solid var(--border); border-radius: var(--radius); padding: 11px 13px; min-width: 0; }
-.mini-stat .ms-label { font-size: 11.5px; color: var(--muted); }
-.mini-stat .ms-value { font-family: var(--font-mono); font-variant-numeric: tabular-nums; font-size: 17px; font-weight: 650; letter-spacing: -0.01em; margin-top: 3px; }
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-.mini-stat .ms-value.pos { color: var(--success); }
-.mini-stat .ms-value.neg { color: var(--danger); }
-
-/* ─── 上传组件(拖放区 / 文件条 / 附件选择) ────────────────────── */
-.dropzone {
-  border: 1.5px dashed color-mix(in oklch, var(--fg) 28%, var(--border));
-  border-radius: var(--radius-lg);
-  background: var(--bg);
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-}
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-.dropzone.dragover { border-color: var(--accent); border-style: solid; background: var(--accent-soft); }
-.dropzone svg { width: 28px; height: 28px; margin: 0 auto 10px; color: var(--muted); }
-.dropzone .dz-title { font-size: 14px; font-weight: 650; }
-.dropzone .dz-sub { font-size: 12.5px; color: var(--muted); margin-top: 5px; }
-.dropzone .dz-sub .dz-browse { color: var(--accent); font-weight: 600; text-decoration: underline; text-underline-offset: 3px; }
-.dropzone .dz-formats { font-family: var(--font-mono); font-size: 11px; color: var(--muted); margin-top: 12px; letter-spacing: 0.02em; }
-
-.file-chip {
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-  margin-top: 12px;
-  padding: 10px 12px;
-  border: 1px solid var(--border);
-  border-radius: var(--radius);
-  background: var(--surface);
-}
-.file-chip svg { width: 18px; height: 18px; color: var(--muted); flex: none; }
-.file-chip .fc-info { min-width: 0; flex: 1; }
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-.file-chip .fc-remove:hover { color: var(--danger); background: var(--danger-soft); }
-
-.attach-pick {
-  display: inline-flex; align-items: center; gap: 7px;
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-  border: 1.5px dashed color-mix(in oklch, var(--fg) 28%, var(--border));
-  border-radius: var(--radius);
-  color: var(--muted);
-  font-size: 13px;
-  cursor: pointer;
-  transition: border-color 0.12s ease, color 0.12s ease, background 0.12s ease;
-}
-.attach-pick svg { width: 15px; height: 15px; }
-.attach-pick:hover { border-color: var(--accent); color: var(--accent); background: var(--accent-soft); }
-
-/* ─── 数据表合计行 ─────────────────────────────────────────────── */
-.ds-table tfoot td { background: var(--bg); font-weight: 650; border-top: 1.5px solid color-mix(in oklch, var(--fg) 30%, var(--border)); border-bottom: 0; }
-
-/* ─── 入口页(index) ────────────────────────────────────────────── */
-.portal-wrap { min-height: 100vh; display: grid; place-items: center; padding: 40px 24px; }
-.portal-inner { width: 100%; max-width: 880px; }
-.portal-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 16px; margin-top: 28px; }
-.portal-card {
-  display: block;
-  background: var(--surface);
-  border: 1px solid var(--border);
-  border-radius: var(--radius-lg);
-  padding: 24px;
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-.portal-card:hover { border-color: var(--accent); transform: translateY(-2px); }
-.portal-card .pc-role { font-family: var(--font-mono); font-size: 11px; letter-spacing: 0.08em; color: var(--accent); }
-.portal-card h3 { font-size: 17px; font-weight: 700; margin-top: 8px; }
-.portal-card p { color: var(--muted); font-size: 13px; margin-top: 6px; }
-.portal-card .pc-go { font-size: 12.5px; font-weight: 600; color: var(--accent); margin-top: 14px; }
-@media (max-width: 720px) { .portal-grid { grid-template-columns: 1fr; } }
-
-/* ─── SPA 视图切换 / 无障碍结构类 ───────────────────────────────── */
-.app-view { display: none; }
-.app-view.is-active { display: block; }
-.sr-only { position: absolute !important; width: 1px; height: 1px; padding: 0; margin: -1px; overflow: hidden; clip: rect(0, 0, 0, 0); white-space: nowrap; border: 0; }
-.skip-link {
-  position: fixed; top: 8px; left: 50%; z-index: 500;
-  padding: 8px 14px;
-  border-radius: var(--radius);
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-  font-size: 13px; font-weight: 600;
-  transform: translate(-50%, -150%);
-  transition: transform 0.12s ease;
-}
-.skip-link:focus { transform: translate(-50%, 0); }
-
-/* ─── 图标按钮 / 窄屏侧栏折叠 ──────────────────────────────────── */
-.icon-button {
-  display: inline-grid; place-items: center;
-  width: 34px; height: 34px;
-  border: 1px solid var(--border);
-  border-radius: var(--radius);
-  background: var(--surface); color: var(--muted);
-  cursor: pointer;
-  transition: border-color 0.12s ease, background 0.12s ease, color 0.12s ease;
-}
-.icon-button:hover { color: var(--fg); border-color: color-mix(in oklch, var(--fg) 40%, var(--border)); background: var(--fg-soft); }
-.icon-button svg { width: 18px; height: 18px; }
-.menu-button { display: none; }
-@media (max-width: 860px) {
-  .menu-button { display: inline-grid; }
-  .shell { grid-template-columns: 1fr; }
-  .sidebar {
-    position: fixed; top: 0; left: 0; bottom: 0; z-index: 40;
-    width: var(--side-w); height: 100dvh;
-    transform: translateX(-100%);
-    transition: transform 0.2s ease;
-  }
-  .sidebar.is-open { transform: none; box-shadow: 0 0 48px color-mix(in oklch, var(--fg) 22%, transparent); }
-}
-
-/* ─── Toast 轻量提示 ───────────────────────────────────────────── */
-.toast-region { position: fixed; right: 16px; bottom: 16px; z-index: 300; display: grid; gap: 8px; }
-.toast {
-  display: flex; align-items: flex-start; gap: 9px;
-  min-width: 260px; max-width: 380px;
-  padding: 11px 14px;
-  border: 1px solid var(--border);
-  border-radius: var(--radius-lg);
-  background: var(--surface);
-  box-shadow: 0 12px 34px color-mix(in oklch, var(--fg) 18%, transparent);
-  font-size: 13px;
-}
-.toast .t-dot { width: 8px; height: 8px; border-radius: 50%; flex: none; margin-top: 5px; background: var(--muted); }
-.toast .t-body { min-width: 0; }
-.toast .t-title { font-weight: 650; }
-.toast .t-detail { color: var(--muted); font-size: 12px; margin-top: 1px; }
-.toast.success { border-color: color-mix(in oklch, var(--success) 35%, var(--border)); }
-.toast.success .t-dot { background: var(--success); }
-.toast.warn { border-color: color-mix(in oklch, var(--warn) 40%, var(--border)); }
-.toast.warn .t-dot { background: var(--warn); }
-.toast.danger { border-color: color-mix(in oklch, var(--danger) 35%, var(--border)); }
-.toast.danger .t-dot { background: var(--danger); }
-.toast.info { border-color: color-mix(in oklch, var(--info) 35%, var(--border)); }
-.toast.info .t-dot { background: var(--info); }
-@media (max-width: 720px) {
-  .toast-region { right: 12px; bottom: 12px; left: 12px; }
-  .toast { min-width: 0; max-width: none; }
-}
-
-/* ─── 侧滑详情抽屉（用 modal/card token 重画） ─────────────────── */
-.drawer {
-  position: fixed; top: 0; right: 0; bottom: 0; z-index: 60;
-  width: min(400px, calc(100vw - 24px));
-  display: flex; flex-direction: column;
-  background: var(--surface);
-  border-left: 1px solid var(--border);
-  box-shadow: -18px 0 50px color-mix(in oklch, var(--fg) 22%, transparent);
-  transform: translateX(100%);
-  visibility: hidden;
-  transition: transform 0.22s ease, visibility 0.22s;
-}
-.drawer.is-open { transform: none; visibility: visible; }
-.drawer-head { display: flex; align-items: flex-start; justify-content: space-between; gap: 12px; padding: 18px 20px 12px; border-bottom: 1px solid var(--border); }
-.drawer-head .d-title { font-size: 16px; font-weight: 700; margin-top: 6px; }
-.drawer-head .d-desc { color: var(--muted); font-size: 12.5px; margin-top: 4px; }
-.drawer-body { flex: 1; overflow-y: auto; padding: 16px 20px; }
-.drawer-body .kv { grid-template-columns: auto 1fr; gap: 8px 18px; }
-.drawer-body .kv dt { color: var(--muted); white-space: nowrap; }
-.drawer-body .kv dd { text-align: right; word-break: break-all; }
-.drawer-tip { margin: 0 20px 12px; padding: 12px 14px; border: 1px solid var(--border); border-radius: var(--radius); background: var(--bg); color: var(--muted); font-size: 12.5px; }
-.drawer-tip strong { display: block; color: var(--fg); margin-bottom: 4px; }
-.drawer-foot { display: flex; justify-content: flex-end; gap: 8px; padding: 14px 20px; border-top: 1px solid var(--border); }
-
-/* ─── 加载中骨架 / 表内加载行 ──────────────────────────────────── */
-.skeleton { display: block; border-radius: var(--radius); background: var(--fg-soft); position: relative; overflow: hidden; }
-.skeleton::after {
-  content: ""; position: absolute; inset: 0;
-  background: linear-gradient(90deg, transparent, color-mix(in oklch, var(--surface) 60%, transparent), transparent);
-  animation: skeleton-shimmer 1.3s ease-in-out infinite;
-}
-@keyframes skeleton-shimmer { from { transform: translateX(-100%); } to { transform: translateX(100%); } }
-.skeleton-line { height: 12px; margin-bottom: 10px; }
-.loading-row { padding: 40px 20px; text-align: center; color: var(--muted); font-family: var(--font-mono); font-size: 12.5px; letter-spacing: 0.04em; }
-.loading-inline { display: inline-flex; align-items: center; gap: 8px; color: var(--muted); font-family: var(--font-mono); font-size: 12.5px; }
-.loading-inline::before {
-  content: ""; width: 12px; height: 12px; border-radius: 50%;
-  border: 2px solid var(--border); border-top-color: var(--accent);
-  animation: loading-spin 0.7s linear infinite;
-}
-@keyframes loading-spin { to { transform: rotate(360deg); } }
-
-/* ─── 提示条补充：成功态 ───────────────────────────────────────── */
-.notice.success { background: var(--success-soft); border-color: color-mix(in oklch, var(--success) 30%, transparent); }
-.notice.success .n-title { color: color-mix(in oklch, var(--success) 82%, black); }

web/index.html

@@ -1,33 +1,48 @@
 <!doctype html>
 <html lang="zh-CN">
-<head>
-  <meta charset="utf-8" />
-  <meta name="viewport" content="width=device-width, initial-scale=1" />
-  <title>金牛实业资金往来管理系统 · 入口</title>
-  <link rel="stylesheet" href="design-system.css?v=4" />
-</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>
-
-      <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>
-          <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>
-          <span class="pc-go">去管理端登录 →</span>
-        </a>
-        <a class="portal-card" href="login-company.html">
-          <span class="pc-role">公司业务端 · 7 个页面</span>
-          <h3>工作台 / 流水导入 / 手工记录 / 流水管理 / 往来确认 / 银行账户 / 通知</h3>
-          <p>面向成员公司出纳：上传银行流水、登记手工往来、确认单边匹配与科目，跟踪本月完成进度。</p>
-          <span class="pc-go">去公司端登录 →</span>
-        </a>
-      </div>
-    </div>
-  </div>
-</body>
+  <head>
+    <meta charset="UTF-8" />
+    <meta name="viewport" content="width=device-width, initial-scale=1.0" />
+    <meta name="description" content="河南金牛实业集团内部资金往来与银行流水管理" />
+    <title>登录 · 河南金牛实业集团</title>
+    <link rel="stylesheet" href="styles.css" />
+  </head>
+  <body class="entry-page">
+    <!--
+      THESIS: 登录页只完成身份确认，并明确区分总账管理端与公司业务端。
+      OWN-WORLD: 深黑身份场景、石墨玻璃表单和荧光绿当前状态，延续双端工作台的材料语言。
+      STORY: 居中集团登录卡：先确认集团身份与系统名称，再选择工作端口登录。
+      FIRST VIEWPORT: 一张悬浮玻璃登录卡居于氛围光中央，集团名称置顶，端口选择、账号表单与系统事实依次排列。
+      FORM: 用户参考图锁定的深色玻璃财务工作台，Operate 模式；seed key fe8a50aa。
+      FINISH: unreviewed and undocumented is unfinished; this build ends with the finish review, the verdict, and DESIGN.md
+    -->
+    <main class="entry-shell">
+      <section class="entry-card" aria-labelledby="login-title">
+        <div class="entry-brand"><span class="brand-mark">金</span><span><strong id="product-name">河南金牛实业集团</strong><small>集团资金往来管理系统</small></span></div>
+        <form class="entry-form" id="loginForm">
+          <header><h2 id="login-title">登录</h2><p>请选择与账号一致的工作端口</p></header>
+          <div class="role-switch" role="radiogroup" aria-label="工作端口">
+            <label><input type="radio" name="role" value="admin" checked /><span><svg><use href="icons.svg#shield-check"/></svg><b>总账管理端</b><small>集团管理员</small></span></label>
+            <label><input type="radio" name="role" value="company" /><span><svg><use href="icons.svg#building"/></svg><b>公司业务端</b><small>公司出纳</small></span></label>
+          </div>
+          <label class="field"><span>账号</span><input name="username" autocomplete="username" required /></label>
+          <label class="field"><span>密码</span><span class="password-field"><input name="password" type="password" autocomplete="current-password" required /><button type="button" class="inside-icon" id="togglePassword" aria-label="显示密码" title="显示密码"><svg><use href="icons.svg#eye"/></svg></button></span></label>
+          <div id="changePassword" hidden>
+            <p class="entry-note">首次登录须修改密码，请设置新密码后再进入工作台。</p>
+            <label class="field"><span>新密码</span><input name="new_password" type="password" autocomplete="new-password" /></label>
+            <label class="field"><span>确认新密码</span><input name="confirm_password" type="password" autocomplete="new-password" /></label>
+          </div>
+          <p class="entry-note" id="loginError" role="alert" hidden></p>
+          <label class="check-field"><input type="checkbox" checked />记住本次登录</label>
+          <button class="button primary wide" type="submit"><span id="loginAction">进入总账管理端</span><svg><use href="icons.svg#chevron-right"/></svg></button>
+        </form>
+        <dl class="entry-facts">
+          <div><dt>全局起算日</dt><dd>2026.01.01</dd></div>
+          <div><dt>当前账期</dt><dd>2026 年 7 月</dd></div>
+          <div><dt>覆盖银行</dt><dd>已对接 6 家</dd></div>
+        </dl>
+      </section>
+    </main>
+    <script src="app.js"></script>
+  </body>
 </html>

web/login-admin.html

@@ -1,77 +0,0 @@
-<!doctype html>
-<html lang="zh-CN">
-<head>
-  <meta charset="utf-8" />
-  <meta name="viewport" content="width=device-width, initial-scale=1" />
-  <title>登录 · 金牛实业资金往来管理系统</title>
-  <link rel="stylesheet" href="design-system.css?v=4" />
-</head>
-<body data-role="admin">
-  <div class="login-wrap">
-    <aside class="login-aside">
-      <span class="brand-mark">JINNIU GROUP · TREASURY</span>
-      <h1>河南金牛实业集团有限公司<br />资金往来管理系统</h1>
-      <p class="aside-sub">集团内部各公司之间资金往来的统一记账平台。导入银行流水后自动轧算公司间往来余额，从集团汇总可层层下钻至银行原始流水。</p>
-      <div class="aside-list">
-        <div class="aside-item"><span class="tick">01</span><span>银行流水自动归集，公司间往来余额实时轧算</span></div>
-        <div class="aside-item"><span class="tick">02</span><span>单边匹配、流水断档、科目确认集中审核</span></div>
-        <div class="aside-item"><span class="tick">03</span><span>月度结账检查：流水提交、账户连续、审核完成</span></div>
-        <div class="aside-item"><span class="tick">04</span><span>汇总 → 公司 → 账户 → 原始流水，四级穿透追溯</span></div>
-      </div>
-    </aside>
-
-    <main class="login-panel">
-      <div class="login-card">
-        <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>
-
-        <form id="login-form" novalidate>
-          <div class="field">
-            <label for="account">账号</label>
-            <input class="input" id="account" placeholder="请输入账号" autocomplete="username" />
-            <span class="hint error" id="account-err" hidden>请输入账号</span>
-          </div>
-          <div class="field">
-            <label for="password">密码</label>
-            <input class="input" id="password" type="password" placeholder="请输入密码" autocomplete="current-password" />
-            <span class="hint error" id="password-err" hidden>请输入密码</span>
-          </div>
-          <div class="field">
-            <span class="hint error" id="login-err" role="alert" hidden></span>
-          </div>
-          <button class="btn btn-primary" type="submit" style="width: 100%; margin-top: 6px;">登 录</button>
-        </form>
-
-        <p class="login-foot">忘记密码请联系集团总账管理员重置 · <a href="index.html">返回入口页</a></p>
-      </div>
-    </main>
-  </div>
-
-  <div class="modal-backdrop" id="pwd-modal">
-    <div class="modal" role="dialog" aria-modal="true" aria-labelledby="pwd-title">
-      <div class="modal-head">
-        <span class="modal-title" id="pwd-title">首次登录 · 修改初始密码</span>
-      </div>
-      <p class="modal-sub">为保障资金安全，首次登录必须修改初始密码。新密码需 8 位以上，且包含字母与数字。</p>
-      <div class="field" style="margin-bottom: 12px;">
-        <label for="new-pwd">新密码</label>
-        <input class="input" id="new-pwd" type="password" placeholder="8 位以上，含字母与数字" autocomplete="new-password" />
-        <span class="hint error" id="new-pwd-err" hidden>密码需 8 位以上，且包含字母与数字</span>
-      </div>
-      <div class="field">
-        <label for="new-pwd2">确认新密码</label>
-        <input class="input" id="new-pwd2" type="password" placeholder="再次输入新密码" autocomplete="new-password" />
-        <span class="hint error" id="new-pwd2-err" hidden>两次输入的密码不一致</span>
-      </div>
-      <div class="field" style="margin-top: 12px;">
-        <span class="hint error" id="pwd-err" role="alert" hidden></span>
-      </div>
-      <div class="modal-actions">
-        <button class="btn btn-primary" id="pwd-confirm">确认修改并进入系统</button>
-      </div>
-    </div>
-  </div>
-
-  <script src="login.js?v=4"></script>
-</body>
-</html>

web/login-company.html

@@ -1,77 +0,0 @@
-<!doctype html>
-<html lang="zh-CN">
-<head>
-  <meta charset="utf-8" />
-  <meta name="viewport" content="width=device-width, initial-scale=1" />
-  <title>登录 · 金牛实业资金往来管理系统</title>
-  <link rel="stylesheet" href="design-system.css?v=4" />
-</head>
-<body data-role="company">
-  <div class="login-wrap">
-    <aside class="login-aside">
-      <span class="brand-mark">JINNIU GROUP · TREASURY</span>
-      <h1>河南金牛实业集团有限公司<br />资金往来管理系统</h1>
-      <p class="aside-sub">集团内部各公司之间资金往来的统一记账平台。导入银行流水后自动轧算公司间往来余额，从集团汇总可层层下钻至银行原始流水。</p>
-      <div class="aside-list">
-        <div class="aside-item"><span class="tick">01</span><span>银行流水自动归集，公司间往来余额实时轧算</span></div>
-        <div class="aside-item"><span class="tick">02</span><span>单边匹配、流水断档、科目确认集中审核</span></div>
-        <div class="aside-item"><span class="tick">03</span><span>月度结账检查：流水提交、账户连续、审核完成</span></div>
-        <div class="aside-item"><span class="tick">04</span><span>汇总 → 公司 → 账户 → 原始流水，四级穿透追溯</span></div>
-      </div>
-    </aside>
-
-    <main class="login-panel">
-      <div class="login-card">
-        <h2>登录系统</h2>
-        <p class="login-sub">请输入账号密码登录公司业务端。首次登录需修改初始密码。</p>
-
-        <form id="login-form" novalidate>
-          <div class="field">
-            <label for="account">账号</label>
-            <input class="input" id="account" placeholder="请输入账号" autocomplete="username" />
-            <span class="hint error" id="account-err" hidden>请输入账号</span>
-          </div>
-          <div class="field">
-            <label for="password">密码</label>
-            <input class="input" id="password" type="password" placeholder="请输入密码" autocomplete="current-password" />
-            <span class="hint error" id="password-err" hidden>请输入密码</span>
-          </div>
-          <div class="field">
-            <span class="hint error" id="login-err" role="alert" hidden></span>
-          </div>
-          <button class="btn btn-primary" type="submit" style="width: 100%; margin-top: 6px;">登 录</button>
-        </form>
-
-        <p class="login-foot">忘记密码请联系集团总账管理员重置 · <a href="index.html">返回入口页</a></p>
-      </div>
-    </main>
-  </div>
-
-  <div class="modal-backdrop" id="pwd-modal">
-    <div class="modal" role="dialog" aria-modal="true" aria-labelledby="pwd-title">
-      <div class="modal-head">
-        <span class="modal-title" id="pwd-title">首次登录 · 修改初始密码</span>
-      </div>
-      <p class="modal-sub">为保障资金安全，首次登录必须修改初始密码。新密码需 8 位以上，且包含字母与数字。</p>
-      <div class="field" style="margin-bottom: 12px;">
-        <label for="new-pwd">新密码</label>
-        <input class="input" id="new-pwd" type="password" placeholder="8 位以上，含字母与数字" autocomplete="new-password" />
-        <span class="hint error" id="new-pwd-err" hidden>密码需 8 位以上，且包含字母与数字</span>
-      </div>
-      <div class="field">
-        <label for="new-pwd2">确认新密码</label>
-        <input class="input" id="new-pwd2" type="password" placeholder="再次输入新密码" autocomplete="new-password" />
-        <span class="hint error" id="new-pwd2-err" hidden>两次输入的密码不一致</span>
-      </div>
-      <div class="field" style="margin-top: 12px;">
-        <span class="hint error" id="pwd-err" role="alert" hidden></span>
-      </div>
-      <div class="modal-actions">
-        <button class="btn btn-primary" id="pwd-confirm">确认修改并进入系统</button>
-      </div>
-    </div>
-  </div>
-
-  <script src="login.js?v=4"></script>
-</body>
-</html>

web/login.js

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

web/styles.css

@@ -0,0 +1,936 @@
+:root {
+  color-scheme: dark;
+  --font-ui: "Microsoft YaHei UI", "PingFang SC", "Noto Sans CJK SC", system-ui, sans-serif;
+  --font-data: "Segoe UI", "Microsoft YaHei UI", system-ui, sans-serif;
+  --color-bg: #050505;
+  --color-bg-soft: #0a0a0a;
+  --color-nav: #0a0a0a;
+  --color-surface: rgba(22, 22, 22, 0.82);
+  --color-surface-solid: #161616;
+  --color-surface-raised: #1c1c1c;
+  --color-surface-muted: rgba(255, 255, 255, 0.035);
+  --color-line: rgba(255, 255, 255, 0.09);
+  --color-line-strong: rgba(255, 255, 255, 0.16);
+  --color-ink: #f2f7f4;
+  --color-ink-soft: #a6b0aa;
+  --color-ink-muted: #89938d;
+  --color-primary: #37eb89;
+  --color-primary-strong: #70ffae;
+  --color-primary-dark: #08160e;
+  --color-primary-wash: rgba(55, 235, 137, 0.11);
+  --color-positive: #37eb89;
+  --color-positive-wash: rgba(55, 235, 137, 0.1);
+  --color-warning: #ffbc52;
+  --color-warning-wash: rgba(255, 188, 82, 0.11);
+  --color-danger: #ff626d;
+  --color-danger-wash: rgba(255, 98, 109, 0.11);
+  --color-info: #66a8ff;
+  --color-info-wash: rgba(102, 168, 255, 0.11);
+  --row-h-evidence: 55px;
+  --z-drawer: 150;
+  --radius-sm: 10px;
+  --radius-md: 16px;
+  --radius-lg: 22px;
+  --radius-xl: 28px;
+  --shadow-panel: 0 24px 70px rgba(0, 0, 0, 0.34), inset 0 1px rgba(255, 255, 255, 0.035);
+  --shadow-low: 0 12px 32px rgba(0, 0, 0, 0.22), inset 0 1px rgba(255, 255, 255, 0.06), inset 0 -1px 0 rgba(0, 0, 0, 0.22);
+  --shadow-glow: 0 0 28px rgba(55, 235, 137, 0.12);
+  --duration-fast: 150ms;
+  --duration-standard: 260ms;
+  --ease-out: cubic-bezier(0.22, 1, 0.36, 1);
+}
+
+* { box-sizing: border-box; }
+html { min-width: 320px; background: var(--color-bg); scroll-behavior: smooth; }
+body { margin: 0; min-width: 320px; min-height: 100vh; background: var(--color-bg); color: var(--color-ink); font: 14px/1.6 var(--font-ui); -webkit-font-smoothing: antialiased; }
+button, input, select, textarea { font: inherit; }
+button, a, summary { -webkit-tap-highlight-color: transparent; }
+button { color: inherit; }
+a { color: inherit; text-decoration: none; }
+h1, h2, h3, p, dl, dd { margin: 0; }
+svg { width: 18px; height: 18px; fill: none; stroke: currentColor; stroke-width: 1.8; stroke-linecap: round; stroke-linejoin: round; }
+strong, .amount, .number, dd { font-variant-numeric: tabular-nums; }
+::selection { background: rgba(55, 235, 137, 0.26); color: #fff; }
+::-webkit-scrollbar { width: 9px; height: 9px; }
+::-webkit-scrollbar-track { background: transparent; }
+::-webkit-scrollbar-thumb { border: 2px solid transparent; border-radius: 10px; background: rgba(255, 255, 255, 0.15); background-clip: padding-box; }
+
+.sr-only { position: absolute !important; width: 1px; height: 1px; padding: 0; margin: -1px; overflow: hidden; clip: rect(0, 0, 0, 0); white-space: nowrap; border: 0; }
+.skip-link { position: fixed; top: 8px; left: 50%; z-index: 500; padding: 8px 12px; border-radius: var(--radius-sm); background: var(--color-primary); color: var(--color-primary-dark); transform: translate(-50%, -150%); }
+.skip-link:focus { transform: translate(-50%, 0); }
+:focus-visible { outline: 2px solid var(--color-primary-strong); outline-offset: 3px; }
+[hidden] { display: none !important; }
+
+/* Application frame */
+.app-shell { min-height: 100vh; display: grid; grid-template-columns: 266px minmax(0, 1fr); }
+.sidebar { position: fixed; inset: 18px auto 18px 18px; z-index: 120; width: 248px; display: flex; flex-direction: column; padding: 16px 12px; border: 1px solid var(--color-line); border-radius: var(--radius-xl); background: rgba(12, 12, 12, 0.9); box-shadow: var(--shadow-panel); backdrop-filter: blur(26px) saturate(125%); }
+.brand { min-height: 60px; display: flex; align-items: center; gap: 11px; padding: 7px 10px 20px; border-bottom: 1px solid var(--color-line); }
+.brand-mark { width: 36px; height: 36px; display: grid; place-items: center; flex: 0 0 auto; border: 1px solid rgba(112, 255, 174, 0.32); border-radius: 12px; background: var(--color-primary-wash); color: var(--color-primary-strong); box-shadow: var(--shadow-glow); font-size: 18px; font-weight: 800; }
+.brand-copy { display: flex; flex-direction: column; min-width: 0; }
+.brand-copy strong { font-size: 15px; }
+.brand-copy small, .user-block small, .company-context small { color: var(--color-ink-muted); font-size: 10px; }
+.company-context { min-height: 64px; display: flex; align-items: center; gap: 10px; margin: 12px 4px 2px; padding: 10px; border: 1px solid var(--color-line); border-radius: var(--radius-md); background: var(--color-surface-muted); }
+.company-context > span { width: 34px; height: 34px; display: grid; place-items: center; border-radius: 11px; background: var(--color-primary); color: var(--color-primary-dark); font-weight: 800; }
+.company-context div { display: flex; flex-direction: column; }
+.nav-list { display: grid; gap: 8px; padding: 14px 2px; overflow-y: auto; }
+.nav-item { position: relative; width: 100%; min-height: 46px; display: flex; align-items: center; gap: 11px; padding: 0 12px; border: 1px solid transparent; border-radius: 14px; background: transparent; color: var(--color-ink-soft); text-align: left; cursor: pointer; transition: color var(--duration-fast), background var(--duration-fast), border-color var(--duration-fast), transform var(--duration-fast); }
+.nav-item:hover { color: var(--color-ink); background: rgba(255, 255, 255, 0.045); transform: translateX(2px); }
+.nav-item.is-active { border-color: rgba(255, 255, 255, 0.1); background: rgba(255, 255, 255, 0.075); color: var(--color-ink); box-shadow: inset 0 1px rgba(255, 255, 255, 0.045), 0 8px 22px rgba(0, 0, 0, 0.2); }
+.nav-item.is-active svg { color: var(--color-primary); filter: drop-shadow(0 0 8px rgba(55, 235, 137, 0.42)); }
+.nav-item svg { width: 17px; flex: 0 0 auto; }
+.nav-item span { overflow: hidden; text-overflow: ellipsis; white-space: nowrap; }
+.nav-item b { min-width: 19px; height: 19px; display: grid; place-items: center; margin-left: auto; border-radius: 7px; background: var(--color-primary-wash); color: var(--color-primary); font-size: 10px; }
+.sidebar-footer { display: grid; gap: 8px; margin-top: auto; padding-top: 12px; border-top: 1px solid var(--color-line); }
+.user-block { min-height: 51px; display: flex; align-items: center; gap: 10px; padding: 7px 9px; }
+.user-block > span:last-child { display: flex; flex-direction: column; }
+.avatar { width: 34px; height: 34px; display: grid; place-items: center; flex: 0 0 auto; border-radius: 50%; background: #242c28; color: var(--color-primary-strong); font-weight: 700; }
+.workspace { min-width: 0; grid-column: 2; }
+.topbar { position: sticky; top: 0; z-index: 90; height: 56px; display: flex; align-items: center; gap: 13px; padding: 0 30px; border-bottom: 1px solid rgba(255, 255, 255, 0.055); background: rgba(5, 5, 5, 0.82); backdrop-filter: blur(22px); }
+.topbar-spacer { flex: 1; }
+.workspace-name { display: flex; flex-direction: column; min-width: 150px; }
+.workspace-name span { color: var(--color-ink-muted); font-size: 10px; }
+.workspace-name strong { font-size: 14px; }
+.demo-badge { padding: 3px 8px; border: 1px solid rgba(255, 188, 82, 0.22); border-radius: 8px; background: var(--color-warning-wash); color: var(--color-warning); font-size: 10px; }
+.topbar-actions { display: flex; align-items: center; gap: 9px; margin-left: auto; }
+.search-box { width: clamp(200px, 22vw, 340px); height: 40px; display: flex; align-items: center; gap: 9px; padding: 0 13px; border: 1px solid var(--color-line); border-radius: 14px; background: rgba(255, 255, 255, 0.035); color: var(--color-ink-muted); transition: border-color var(--duration-fast), background var(--duration-fast), box-shadow var(--duration-fast); }
+.search-box:focus-within { border-color: rgba(55, 235, 137, 0.4); background: rgba(255, 255, 255, 0.055); box-shadow: var(--shadow-glow); }
+.search-box input { width: 100%; border: 0; outline: 0; background: transparent; color: var(--color-ink); }
+.search-box input::placeholder, input::placeholder, textarea::placeholder { color: #626b66; }
+.period-button, .icon-button, .inside-icon, .swap-button { display: inline-grid; place-items: center; border: 1px solid var(--color-line); background: var(--color-surface-muted); color: var(--color-ink-soft); cursor: pointer; transition: border-color var(--duration-fast), color var(--duration-fast), background var(--duration-fast), transform var(--duration-fast); }
+.period-button { min-height: 40px; grid-auto-flow: column; gap: 8px; padding: 0 13px; border-radius: 14px; }
+.icon-button { position: relative; width: 40px; height: 40px; border-radius: 13px; }
+.inside-icon { width: 36px; height: 36px; border: 0; background: transparent; }
+.period-button:hover, .icon-button:hover, .inside-icon:hover, .swap-button:hover { border-color: var(--color-line-strong); background: rgba(255, 255, 255, 0.07); color: var(--color-ink); transform: translateY(-1px); }
+.notification-dot { position: absolute; top: -5px; right: -5px; min-width: 17px; height: 17px; display: grid; place-items: center; border: 2px solid var(--color-bg); border-radius: 9px; background: var(--color-danger); color: #fff; font: 9px var(--font-data); }
+.menu-button { display: none; }
+main { width: min(1560px, 100%); margin: 0 auto; padding: 12px 32px 58px; }
+.app-view { display: none; }
+.app-view.is-active { display: block; }
+.page-heading { min-height: 56px; display: flex; align-items: flex-start; justify-content: space-between; gap: 20px; margin-bottom: 18px; }
+.page-heading h1 { font-size: clamp(22px, 2.4vw, 30px); line-height: 1.2; letter-spacing: 0; }
+.page-heading p { margin-top: 5px; color: var(--color-ink-muted); }
+.content-toolbar { display: contents; }
+.content-toolbar > .search-box { margin-inline: auto; width: clamp(260px, 42vw, 520px); }
+.content-toolbar .toolbar-group { display: flex; align-items: center; gap: 10px; flex-shrink: 0; }
+.dashboard-head { align-items: center; gap: 20px; margin-bottom: 20px; }
+
+/* Commands and fields */
+.button { min-height: 40px; display: inline-flex; align-items: center; justify-content: center; gap: 8px; padding: 0 15px; border: 1px solid transparent; border-radius: 13px; font-weight: 700; cursor: pointer; transition: transform var(--duration-fast), box-shadow var(--duration-fast), background var(--duration-fast), border-color var(--duration-fast); }
+.button:hover { transform: translateY(-1px); }
+.button:active { transform: translateY(0) scale(0.985); }
+.button.primary { background: var(--color-primary); color: var(--color-primary-dark); box-shadow: 0 8px 24px rgba(55, 235, 137, 0.18); }
+.button.primary:hover { background: var(--color-primary-strong); box-shadow: 0 10px 30px rgba(55, 235, 137, 0.25); }
+.button.secondary { border-color: var(--color-line); background: rgba(255, 255, 255, 0.045); color: var(--color-ink); }
+.button.secondary:hover { border-color: var(--color-line-strong); background: rgba(255, 255, 255, 0.08); }
+.button.small { min-height: 34px; padding-inline: 11px; border-radius: 11px; font-size: 11px; }
+.button.wide { width: 100%; }
+.button:disabled { opacity: 0.42; cursor: not-allowed; transform: none; }
+.text-button { padding: 3px 0; border: 0; background: none; color: var(--color-primary); cursor: pointer; }
+.text-button:hover { color: var(--color-primary-strong); }
+.full-text-button { width: 100%; padding: 13px; border-top: 1px solid var(--color-line); }
+.field { min-width: 0; display: flex; flex-direction: column; gap: 6px; color: var(--color-ink-soft); }
+.field > span { color: var(--color-ink-muted); font-size: 11px; }
+.field input, .field select, .field textarea { width: 100%; min-height: 40px; padding: 9px 11px; border: 1px solid var(--color-line); border-radius: 11px; outline: 0; background: rgba(2, 5, 3, 0.48); color: var(--color-ink); transition: border-color var(--duration-fast), box-shadow var(--duration-fast), background var(--duration-fast); }
+.field textarea { resize: vertical; }
+.field input:focus, .field select:focus, .field textarea:focus { border-color: rgba(55, 235, 137, 0.5); background: rgba(2, 5, 3, 0.7); box-shadow: 0 0 0 3px rgba(55, 235, 137, 0.08); }
+.field select { color-scheme: dark; }
+.field.compact { min-width: 150px; }
+.password-field { display: grid; grid-template-columns: 1fr 38px; border: 1px solid var(--color-line); border-radius: 12px; background: rgba(2, 5, 3, 0.48); }
+.password-field input { border: 0; background: transparent; }
+.check-field { display: flex; align-items: center; gap: 8px; color: var(--color-ink-soft); }
+.check-field input { accent-color: var(--color-primary); }
+.swap-button { width: 38px; height: 38px; border-radius: 12px; align-self: end; }
+
+/* Glass surfaces */
+.panel, .period-ribbon, .query-band, .filter-bar, .filter-grid, .pair-report, .work-progress, .reconcile-summary { position: relative; border: 1px solid var(--color-line); border-radius: var(--radius-lg); background: linear-gradient(160deg, rgba(28, 28, 28, 0.82) 0%, rgba(16, 16, 16, 0.86) 50%, rgba(10, 10, 10, 0.88) 100%); box-shadow: var(--shadow-low); backdrop-filter: blur(22px) saturate(120%); transition: transform var(--duration-standard) var(--ease-out), box-shadow var(--duration-standard), border-color var(--duration-standard); }
+.panel::before, .period-ribbon::before, .reconcile-summary::before, .work-progress::before { content: ""; position: absolute; inset: 0; border-radius: inherit; background: linear-gradient(165deg, rgba(255, 255, 255, 0.1) 0%, rgba(255, 255, 255, 0.03) 40%, rgba(255, 255, 255, 0) 70%); pointer-events: none; }
+.panel:hover { box-shadow: 0 20px 48px rgba(0, 0, 0, 0.32), inset 0 1px rgba(255, 255, 255, 0.07); border-color: rgba(255, 255, 255, 0.14); }
+.panel { min-width: 0; overflow: hidden; }
+.panel > * { position: relative; }
+.panel-heading { min-height: 67px; display: flex; align-items: center; justify-content: space-between; gap: 15px; padding: 14px 17px; border-bottom: 1px solid var(--color-line); }
+.panel-heading h2 { font-size: 15px; }
+.panel-heading p { margin-top: 3px; color: var(--color-ink-muted); font-size: 11px; }
+.status { display: inline-flex; align-items: center; justify-content: center; gap: 5px; width: max-content; min-height: 23px; padding: 2px 8px; border: 1px solid transparent; border-radius: 8px; font-size: 10px; font-style: normal; white-space: nowrap; }
+.status.success { border-color: rgba(55, 235, 137, 0.18); background: var(--color-positive-wash); color: var(--color-positive); }
+.status.warning { border-color: rgba(255, 188, 82, 0.18); background: var(--color-warning-wash); color: var(--color-warning); }
+.status.danger { border-color: rgba(255, 98, 109, 0.18); background: var(--color-danger-wash); color: var(--color-danger); }
+.status.neutral { border-color: var(--color-line); background: rgba(255, 255, 255, 0.045); color: var(--color-ink-soft); }
+.task-level { width: 30px; height: 30px; display: grid; place-items: center; border-radius: 10px; font-size: 10px; font-style: normal; font-weight: 800; }
+.task-level.danger { background: var(--color-danger-wash); color: var(--color-danger); }
+.task-level.warning { background: var(--color-warning-wash); color: var(--color-warning); }
+.task-level.neutral { background: rgba(255, 255, 255, 0.055); color: var(--color-ink-soft); }
+
+/* Dashboard */
+.metric-grid { display: grid; grid-template-columns: repeat(4, minmax(0, 1fr)); gap: 18px; margin: 0 0 18px; }
+.metric-card { position: relative; min-height: 164px; display: grid; grid-template-columns: minmax(0, 1fr) 48px; align-content: space-between; gap: 14px; padding: 24px 22px; overflow: hidden; border: 1px solid var(--color-line); border-radius: var(--radius-lg); background: linear-gradient(160deg, rgba(28, 28, 28, 0.86) 0%, rgba(14, 14, 14, 0.88) 50%, rgba(8, 8, 8, 0.9) 100%); box-shadow: var(--shadow-low); backdrop-filter: blur(24px) saturate(125%); transform: perspective(900px) rotateX(0.6deg) rotateY(-0.8deg); transform-origin: center bottom; transition: transform var(--duration-standard) var(--ease-out), border-color var(--duration-standard), box-shadow var(--duration-standard); }
+.metric-card::before { content: ""; position: absolute; inset: 0; border-radius: inherit; background: linear-gradient(165deg, rgba(255, 255, 255, 0.12) 0%, rgba(255, 255, 255, 0.04) 42%, rgba(255, 255, 255, 0) 72%); pointer-events: none; }
+.metric-card::after { content: ""; position: absolute; inset: auto 15% -1px 15%; height: 1px; background: currentColor; opacity: 0.35; box-shadow: 0 -8px 24px currentColor; transition: opacity var(--duration-standard), box-shadow var(--duration-standard); }
+.metric-card:hover::after { opacity: 0.7; box-shadow: 0 -10px 34px currentColor; }
+.metric-card:hover { transform: perspective(900px) rotateX(3.5deg) rotateY(-4.5deg) translateY(-10px); border-color: rgba(255, 255, 255, 0.32); box-shadow: 0 36px 80px rgba(0, 0, 0, 0.5), 0 0 0 1px rgba(255, 255, 255, 0.06), inset 0 1px rgba(255, 255, 255, 0.14); }
+.metric-copy { align-self: start; }
+.metric-label { display: block; color: var(--color-ink-soft); font-size: 13px; }
+.metric-value { display: block; margin-top: 7px; font: 700 34px/1.05 var(--font-data); letter-spacing: 0; }
+.metric-value small { margin-left: 5px; color: var(--color-ink-muted); font: 11px var(--font-ui); }
+.metric-icon { position: relative; width: 48px; height: 48px; display: grid; place-items: center; border: 1px solid var(--color-line); border-radius: 50%; background: radial-gradient(circle at 50% 35%, rgba(255, 255, 255, 0.09), rgba(255, 255, 255, 0.02) 70%); color: var(--color-ink-soft); box-shadow: inset 0 1px rgba(255, 255, 255, 0.05); }
+.metric-icon::after { content: ""; position: absolute; inset: -3px; border-radius: 50%; border: 1px solid currentColor; opacity: 0.12; pointer-events: none; }
+.metric-foot { grid-column: 1 / -1; color: var(--color-ink-muted); font-size: 11px; }
+.metric-foot strong { color: var(--color-positive); }
+.metric-card.warning { color: var(--color-warning); }
+.metric-card.danger { color: var(--color-danger); }
+.metric-card.success { color: var(--color-positive); }
+.metric-card .metric-copy { color: var(--color-ink); }
+.metric-card .metric-icon { color: var(--color-ink-soft); }
+.metric-card .metric-foot { color: var(--color-ink-muted); }
+.metric-card[data-metric-link], .metric-card[data-metric-action] { cursor: pointer; }
+.metric-card.warning .metric-icon, .metric-card.warning .metric-foot strong { color: var(--color-warning); }
+.metric-card.warning .metric-icon::after { opacity: 0.28; }
+.metric-card.danger .metric-icon, .metric-card.danger .metric-foot strong { color: var(--color-danger); }
+.metric-card.danger .metric-icon::after { opacity: 0.32; }
+.metric-card.success .metric-icon { color: var(--color-positive); }
+.metric-card.success .metric-icon::after { opacity: 0.22; border-color: var(--color-positive); }
+.period-ribbon { display: grid; grid-template-columns: 1fr 1fr 1fr minmax(310px, 1.4fr); margin-bottom: 18px; overflow: hidden; }
+.period-ribbon > div { min-height: 72px; display: flex; flex-direction: column; justify-content: center; padding: 13px 17px; border-left: 1px solid var(--color-line); }
+.period-ribbon > div:first-child { border-left: 0; }
+.period-ribbon span, .period-ribbon small { color: var(--color-ink-muted); }
+.period-ribbon strong { margin-top: 3px; }
+.period-ribbon > .period-warning { display: grid; grid-template-columns: 24px minmax(0, 1fr) auto; align-items: center; gap: 10px; }
+.period-warning > svg { color: var(--color-warning); }
+.period-warning > span { display: flex; flex-direction: column; }
+.period-warning > span strong { color: var(--color-ink); }
+.admin-dashboard-grid { display: grid; grid-template-columns: minmax(0, 1.42fr) minmax(310px, 0.58fr); gap: 18px; margin-bottom: 18px; }
+.task-list button { width: 100%; min-height: 73px; display: grid; grid-template-columns: 32px minmax(0, 1fr) auto 18px; align-items: center; gap: 11px; padding: 12px 16px; border: 0; border-top: 1px solid var(--color-line); background: transparent; text-align: left; cursor: pointer; transition: background var(--duration-fast); }
+.task-list button:first-child { border-top: 0; }
+.task-list button:hover { background: rgba(255, 255, 255, 0.035); }
+.task-list button > span:nth-child(2) { display: flex; flex-direction: column; }
+.task-list small, .task-list button > b { color: var(--color-ink-muted); font-size: 11px; }
+.task-list button > svg { color: var(--color-ink-muted); }
+.quick-pair-form { display: grid; grid-template-columns: 1fr 38px 1fr; gap: 10px; padding: 16px; }
+.quick-pair-form .button { grid-column: 1 / -1; }
+.quick-result { margin: 0 16px 16px; padding: 14px; border: 1px solid rgba(55, 235, 137, 0.16); border-radius: var(--radius-md); background: var(--color-primary-wash); }
+.quick-result span, .quick-result p { color: var(--color-ink-muted); }
+.quick-result strong { display: block; margin: 4px 0; color: var(--color-primary-strong); font: 700 22px var(--font-data); }
+.quick-result small { margin-left: 4px; font: 10px var(--font-ui); }
+
+/* Key-company / account-coverage flat list (replaces the floating 3D card stack) */
+.company-list { display: grid; gap: 8px; padding: 10px 12px 14px; }
+.company-row { position: relative; display: grid; grid-template-columns: 34px minmax(0, 1fr) auto auto; align-items: center; gap: 12px; min-height: 62px; padding: 11px 13px; border: 1px solid var(--color-line); border-radius: var(--radius-md); background: linear-gradient(160deg, rgba(22, 22, 22, 0.7) 0%, rgba(12, 12, 12, 0.75) 100%); cursor: pointer; transition: background var(--duration-fast), border-color var(--duration-fast), transform var(--duration-standard) var(--ease-out), box-shadow var(--duration-standard); }
+.company-row:hover { background: linear-gradient(160deg, rgba(32, 32, 32, 0.8) 0%, rgba(18, 18, 18, 0.85) 100%); border-color: var(--color-line-strong); box-shadow: 0 12px 28px rgba(0, 0, 0, 0.25); }
+.company-row:focus-visible { outline: 2px solid var(--color-primary-strong); outline-offset: 2px; }
+.company-row-mark { width: 34px; height: 34px; display: grid; place-items: center; flex: 0 0 auto; border-radius: 10px; background: var(--color-primary-wash); color: var(--color-primary); font-weight: 800; font-size: 13px; }
+.company-row.is-warning .company-row-mark { background: var(--color-warning-wash); color: var(--color-warning); }
+.company-row.is-danger .company-row-mark { background: var(--color-danger-wash); color: var(--color-danger); }
+.company-row-body { display: flex; flex-direction: column; min-width: 0; }
+.company-row-body strong { overflow: hidden; text-overflow: ellipsis; white-space: nowrap; font-size: 14px; }
+.company-row-body small { color: var(--color-ink-muted); font-size: 11px; }
+.company-row-figure { display: flex; flex-direction: column; align-items: flex-end; text-align: right; min-width: 92px; }
+.company-row-figure strong { font: 600 14px var(--font-data); color: var(--color-ink); }
+.company-row-figure small { color: var(--color-ink-muted); font-size: 11px; }
+.company-row .status { flex: 0 0 auto; }
+
+/* Timeline-strip: horizontal calculation window ribbon */
+.timeline-strip { display: grid; grid-template-columns: 96px minmax(0, 1fr); gap: 14px; align-items: stretch; padding: 16px 18px; border: 1px solid var(--color-line); border-radius: var(--radius-lg); background: linear-gradient(180deg, rgba(22, 22, 22, 0.86), rgba(10, 10, 10, 0.86)); box-shadow: var(--shadow-low); backdrop-filter: blur(22px) saturate(125%); }
+.timeline-strip::before { content: ""; position: absolute; }
+.timeline-legend { display: flex; flex-direction: column; justify-content: center; gap: 6px; }
+.timeline-legend strong { font-size: 13px; }
+.timeline-legend span { color: var(--color-ink-muted); font-size: 11px; }
+.timeline-body { position: relative; min-height: 88px; padding-top: 6px; }
+.timeline-axis { position: relative; height: 14px; display: grid; grid-template-columns: repeat(12, minmax(0, 1fr)); border-bottom: 1px solid var(--color-line); }
+.timeline-axis span { font: 600 10px var(--font-data); color: var(--color-ink-muted); align-self: end; padding-bottom: 4px; text-align: left; }
+.timeline-axis span + span { border-left: 1px solid var(--color-line); padding-left: 4px; }
+.timeline-rows { display: grid; gap: 8px; margin-top: 12px; }
+.timeline-row { position: relative; display: grid; grid-template-columns: 96px minmax(0, 1fr); align-items: center; gap: 10px; font-size: 11px; }
+.timeline-row > span { color: var(--color-ink-soft); }
+.timeline-track { position: relative; height: 14px; border-radius: 7px; background: rgba(255, 255, 255, 0.04); overflow: hidden; }
+.timeline-track i { position: absolute; top: 0; bottom: 0; border-radius: inherit; }
+.timeline-track i.coverage { background: linear-gradient(90deg, rgba(55, 235, 137, 0.35), rgba(55, 235, 137, 0.55)); box-shadow: inset 0 0 0 1px rgba(112, 255, 174, 0.32); }
+.timeline-track i.warning { background: linear-gradient(90deg, rgba(255, 188, 82, 0.32), rgba(255, 188, 82, 0.52)); box-shadow: inset 0 0 0 1px rgba(255, 188, 82, 0.32); }
+.timeline-track i.danger { background: linear-gradient(90deg, rgba(255, 98, 109, 0.32), rgba(255, 98, 109, 0.52)); box-shadow: inset 0 0 0 1px rgba(255, 98, 109, 0.32); }
+.timeline-today { position: absolute; top: -2px; bottom: -2px; width: 2px; background: var(--color-primary-strong); box-shadow: 0 0 12px rgba(112, 255, 174, 0.6); border-radius: 1px; }
+.timeline-today::after { content: ""; position: absolute; top: -6px; left: 50%; transform: translateX(-50%); width: 10px; height: 10px; border-radius: 50%; background: var(--color-primary-strong); box-shadow: 0 0 0 4px rgba(112, 255, 174, 0.18); }
+.timeline-strip-panel { position: relative; }
+
+/* Ledger and queries */
+.inline-search { width: min(240px, 38vw); height: 36px; display: flex; align-items: center; gap: 8px; padding: 0 11px; border: 1px solid var(--color-line); border-radius: 11px; background: rgba(0, 0, 0, 0.18); color: var(--color-ink-muted); }
+.inline-search input { width: 100%; border: 0; outline: 0; background: transparent; color: var(--color-ink); }
+.ledger-head, .company-ledger summary { display: grid; grid-template-columns: minmax(210px, 1.4fr) repeat(2, minmax(100px, 0.75fr)) minmax(150px, 0.9fr) 86px 24px; align-items: center; gap: 10px; }
+.ledger-head { min-height: 42px; padding: 0 16px; border-bottom: 1px solid var(--color-line); color: var(--color-ink-muted); font-size: 10px; }
+.company-ledger { border-top: 1px solid var(--color-line); }
+.company-ledger:first-child { border-top: 0; }
+.company-ledger summary { min-height: 72px; padding: 10px 16px; list-style: none; cursor: pointer; transition: background var(--duration-fast); }
+.company-ledger summary::-webkit-details-marker { display: none; }
+.company-ledger summary:hover { background: rgba(255, 255, 255, 0.035); }
+.company-ledger summary > svg { transition: transform var(--duration-standard) var(--ease-out); }
+.company-ledger[open] summary > svg { transform: rotate(180deg); }
+.company-name { display: grid; grid-template-columns: 38px minmax(0, 1fr); align-items: center; column-gap: 10px; min-width: 0; }
+.company-name i { width: 36px; height: 36px; grid-row: 1 / 3; display: grid; place-items: center; border-radius: 12px; background: var(--color-primary-wash); color: var(--color-primary); font-style: normal; font-weight: 800; }
+.company-name b { overflow: hidden; text-overflow: ellipsis; white-space: nowrap; min-width: 0; }
+.company-name small { color: var(--color-ink-muted); }
+.amount { font: 600 13px var(--font-data); }
+.amount.debit { color: var(--color-positive); }
+.amount.credit { color: var(--color-warning); }
+.ledger-breakdown { display: grid; grid-template-columns: 1fr 1fr; border-top: 1px solid var(--color-line); background: rgba(0, 0, 0, 0.13); }
+.ledger-breakdown section { padding: 14px 16px; }
+.ledger-breakdown section + section { border-left: 1px solid var(--color-line); }
+.ledger-breakdown header { display: flex; justify-content: space-between; margin-bottom: 8px; color: var(--color-ink-soft); }
+.subject-row { width: 100%; min-height: 48px; display: grid; grid-template-columns: minmax(0, 1fr) auto 18px; align-items: center; gap: 10px; padding: 8px 10px; border: 0; border-top: 1px solid var(--color-line); background: transparent; text-align: left; cursor: pointer; }
+.subject-row:hover { background: rgba(255, 255, 255, 0.035); }
+.subject-row span { display: flex; flex-direction: column; }
+.subject-row small { color: var(--color-ink-muted); }
+.query-band, .filter-grid { padding: 17px; margin-bottom: 18px; }
+.pair-query-form { display: grid; grid-template-columns: minmax(150px, 1fr) 38px minmax(150px, 1fr) minmax(150px, 0.8fr) auto; align-items: end; gap: 11px; }
+.pair-report { overflow: hidden; }
+.pair-report-heading { min-height: 84px; display: flex; align-items: center; justify-content: space-between; gap: 18px; padding: 16px 18px; border-bottom: 1px solid var(--color-line); }
+.pair-report-heading p { color: var(--color-ink-muted); }
+.pair-result { text-align: right; }
+.pair-result strong { display: block; color: var(--color-primary); font: 700 22px var(--font-data); }
+.pair-balance-line { display: grid; grid-template-columns: repeat(5, 1fr); border-bottom: 1px solid var(--color-line); }
+.pair-balance-line div { min-height: 76px; display: flex; flex-direction: column; justify-content: center; padding: 12px 16px; border-left: 1px solid var(--color-line); }
+.pair-balance-line div:first-child { border-left: 0; }
+.pair-balance-line span, .pair-balance-line small { color: var(--color-ink-muted); }
+.pair-balance-line strong { margin-top: 3px; font: 600 15px var(--font-data); }
+.pair-final strong { color: var(--color-primary); font-size: 19px; }
+.subject-strip { display: grid; grid-template-columns: repeat(5, 1fr); border-bottom: 1px solid var(--color-line); }
+.subject-strip button { min-height: 62px; display: flex; flex-direction: column; justify-content: center; padding: 9px 14px; border: 0; border-left: 1px solid var(--color-line); background: rgba(255, 255, 255, 0.018); text-align: left; cursor: pointer; }
+.subject-strip button:first-child { border-left: 0; }
+.subject-strip button.is-active { background: var(--color-primary-wash); color: var(--color-primary); box-shadow: inset 0 -2px var(--color-primary); }
+.subject-strip span { color: var(--color-ink-muted); font-size: 10px; }
+
+/* Filters and tables */
+.filter-bar { display: flex; align-items: center; justify-content: space-between; gap: 14px; padding: 12px; margin-bottom: 18px; }
+.segmented { display: flex; gap: 4px; padding: 4px; overflow-x: auto; border: 1px solid var(--color-line); border-radius: 13px; background: rgba(0, 0, 0, 0.18); }
+.segmented button { min-height: 32px; padding: 0 11px; border: 0; border-radius: 9px; background: transparent; color: var(--color-ink-muted); white-space: nowrap; cursor: pointer; }
+.segmented button.is-active { background: rgba(255, 255, 255, 0.09); color: var(--color-ink); }
+.flow-filters { display: grid; grid-template-columns: repeat(5, minmax(130px, 1fr)) minmax(200px, 1.4fr) auto; align-items: end; gap: 11px; }
+.flow-filters .grow { min-width: 0; }
+.table-summary { min-height: 51px; display: flex; align-items: center; justify-content: space-between; gap: 12px; padding: 0 16px; border-bottom: 1px solid var(--color-line); color: var(--color-ink-muted); font-size: 11px; }
+.table-scroll { max-width: 100%; overflow: auto; }
+.data-table { width: 100%; min-width: 860px; border-collapse: collapse; }
+.data-table th { height: 42px; padding: 8px 13px; border-bottom: 1px solid var(--color-line); background: rgba(255, 255, 255, 0.025); color: var(--color-ink-muted); font-size: 10px; font-weight: 500; text-align: left; white-space: nowrap; }
+.data-table td { height: 55px; padding: 9px 13px; border-bottom: 1px solid rgba(255, 255, 255, 0.055); color: var(--color-ink-soft); vertical-align: middle; }
+.data-table tbody tr { transition: background var(--duration-fast); }
+.data-table tbody tr:hover { background: rgba(55, 235, 137, 0.035); }
+.data-table tbody tr:last-child td { border-bottom: 0; }
+.data-table td strong, .data-table td small { display: block; }
+.data-table td strong { color: var(--color-ink); }
+.data-table td small { color: var(--color-ink-muted); }
+.data-table .number { color: var(--color-ink); text-align: right; font-family: var(--font-data); font-variant-numeric: tabular-nums; }
+
+/* Settings, reminders and company work */
+.settings-layout { display: grid; grid-template-columns: 340px minmax(0, 1fr); gap: 18px; }
+.form-body { display: grid; gap: 15px; padding: 17px; }
+.panel form footer, form.panel footer { display: flex; justify-content: flex-end; gap: 9px; padding: 13px 17px; border-top: 1px solid var(--color-line); }
+.closing-panel { grid-column: 1 / -1; }
+.closing-checks { display: grid; grid-template-columns: repeat(4, 1fr); }
+.closing-checks article { min-height: 75px; display: flex; align-items: center; gap: 10px; padding: 13px 16px; border-left: 1px solid var(--color-line); }
+.closing-checks article:first-child { border-left: 0; }
+.closing-checks svg { color: var(--color-positive); }
+.closing-checks .is-blocked svg { color: var(--color-danger); }
+.closing-checks span { display: flex; flex-direction: column; }
+.closing-checks small { color: var(--color-ink-muted); }
+.closing-footer { min-height: 62px; display: flex; align-items: center; justify-content: flex-end; gap: 10px; padding: 10px 16px; border-top: 1px solid var(--color-line); }
+.closing-footer > span { margin-right: auto; color: var(--color-ink-muted); }
+.reminder-layout { display: grid; grid-template-columns: 360px minmax(0, 1fr); gap: 18px; }
+.notification-list article { min-height: 76px; display: grid; grid-template-columns: 38px minmax(0, 1fr) auto; align-items: center; gap: 12px; padding: 12px 16px; border-top: 1px solid var(--color-line); }
+.notification-list article:first-child { border-top: 0; }
+.notification-list article.is-unread { background: rgba(102, 168, 255, 0.045); }
+.notification-list article > span:nth-child(2) { display: flex; flex-direction: column; }
+.notification-list small, .notification-list p { color: var(--color-ink-muted); }
+.notification-list p { margin-top: 4px; }
+.notification-icon { width: 35px; height: 35px; display: grid; place-items: center; border-radius: 12px; background: rgba(255, 255, 255, 0.055); color: var(--color-ink-soft); }
+.notification-icon.danger { background: var(--color-danger-wash); color: var(--color-danger); }
+.notification-icon.warning { background: var(--color-warning-wash); color: var(--color-warning); }
+.notification-icon.success { background: var(--color-positive-wash); color: var(--color-positive); }
+.company-alert { min-height: 78px; display: grid; grid-template-columns: 32px minmax(0, 1fr) auto; align-items: center; gap: 14px; margin-bottom: 18px; padding: 14px 16px; border: 1px solid rgba(255, 98, 109, 0.22); border-radius: var(--radius-lg); background: var(--color-danger-wash); box-shadow: var(--shadow-low); }
+.company-alert > svg { color: var(--color-danger); }
+.company-alert p { color: #c18e92; }
+.company-dashboard-grid { display: grid; grid-template-columns: minmax(0, 1.35fr) minmax(300px, 0.65fr); gap: 18px; }
+.cashier-tasks article { min-height: 92px; display: grid; grid-template-columns: 32px minmax(0, 1fr) auto; align-items: center; gap: 12px; padding: 13px 16px; border-top: 1px solid var(--color-line); }
+.cashier-tasks article:first-child { border-top: 0; }
+.cashier-tasks p, .cashier-tasks small { color: var(--color-ink-muted); }
+.coverage-list article { min-height: 62px; display: flex; align-items: center; justify-content: space-between; gap: 12px; padding: 10px 16px; border-top: 1px solid var(--color-line); }
+.coverage-list article:first-child { border-top: 0; }
+.coverage-list article > span { display: flex; flex-direction: column; }
+.coverage-list small { color: var(--color-ink-muted); }
+.work-progress { display: grid; grid-template-columns: minmax(130px, 1fr) 40px minmax(130px, 1fr) 40px minmax(130px, 1fr) 40px minmax(130px, 1fr); align-items: center; margin-top: 18px; padding: 18px; }
+.work-progress div { display: flex; align-items: center; gap: 10px; }
+.work-progress div > span { width: 31px; height: 31px; display: grid; place-items: center; border-radius: 11px; background: var(--color-positive); color: var(--color-primary-dark); font-weight: 800; }
+.work-progress p { display: flex; flex-direction: column; }
+.work-progress small { color: var(--color-ink-muted); }
+.work-progress i { height: 1px; background: var(--color-line-strong); }
+.work-progress .pending > span { background: rgba(255, 255, 255, 0.065); color: var(--color-ink-muted); }
+.reconcile-summary { display: grid; grid-template-columns: repeat(3, 1fr); margin-bottom: 18px; overflow: hidden; }
+.reconcile-summary div { min-height: 86px; display: flex; flex-direction: column; justify-content: center; padding: 14px 18px; border-left: 1px solid var(--color-line); }
+.reconcile-summary div:first-child { border-left: 0; }
+.reconcile-summary span, .reconcile-summary small { color: var(--color-ink-muted); }
+.reconcile-summary strong { font: 600 19px var(--font-data); }
+.review-list > article { padding: 16px; border-top: 1px solid var(--color-line); }
+.review-list > article:first-child { border-top: 0; }
+.review-main { display: grid; grid-template-columns: 38px 1fr; gap: 10px; }
+.review-main p { color: var(--color-ink-muted); }
+.candidate { display: flex; align-items: end; justify-content: space-between; gap: 16px; margin: 13px 0 0 48px; padding: 12px; border: 1px solid var(--color-line); border-radius: var(--radius-md); background: rgba(0, 0, 0, 0.15); }
+.candidate-options { display: grid; gap: 8px; margin: 13px 0 0 48px; padding: 12px; border: 1px solid var(--color-line); border-radius: var(--radius-md); }
+.candidate-options legend { padding: 0 5px; color: var(--color-ink-muted); }
+.candidate-options label { display: flex; align-items: center; gap: 9px; padding: 9px; border-radius: 11px; background: rgba(255, 255, 255, 0.035); }
+.candidate-options input { accent-color: var(--color-primary); }
+.candidate-options label span { display: flex; flex-direction: column; }
+.candidate-options small { color: var(--color-ink-muted); }
+.review-actions { display: flex; justify-content: flex-end; gap: 9px; margin-top: 10px; }
+.review-history { padding: 14px 16px; border-top: 1px solid var(--color-line); background: var(--color-positive-wash); }
+.evidence-block { padding: 12px; border: 1px solid var(--color-line); border-radius: var(--radius-md); background: rgba(0, 0, 0, 0.16); }
+.evidence-block strong, .evidence-block small { display: block; }
+.evidence-block small { color: var(--color-ink-muted); }
+.account-directory { display: grid; grid-template-columns: repeat(3, minmax(240px, 1fr)); gap: 16px; }
+.account-directory article { overflow: hidden; border: 1px solid var(--color-line); border-radius: var(--radius-lg); background: var(--color-surface); box-shadow: var(--shadow-low); }
+.account-directory header { display: grid; grid-template-columns: 38px minmax(0, 1fr) auto; align-items: center; gap: 10px; padding: 15px; border-bottom: 1px solid var(--color-line); }
+.account-directory header div { display: flex; flex-direction: column; }
+.account-directory header small { color: var(--color-ink-muted); }
+.bank-mark { width: 36px; height: 36px; display: grid; place-items: center; border-radius: 12px; background: var(--color-primary-wash); color: var(--color-primary); font-weight: 800; }
+.account-directory dl { display: grid; grid-template-columns: repeat(3, 1fr); }
+.account-directory dl div { padding: 12px; border-left: 1px solid var(--color-line); }
+.account-directory dl div:first-child { border-left: 0; }
+.account-directory dt { color: var(--color-ink-muted); font-size: 10px; }
+.account-directory dd { margin-top: 3px; font-size: 11px; }
+.manual-layout { display: grid; grid-template-columns: minmax(340px, 390px) minmax(0, 1fr); align-items: start; gap: 18px; }
+.manual-records-table { min-width: 900px; }
+
+/* Dialogs and feedback */
+.dialog { width: min(580px, calc(100% - 28px)); padding: 0; overflow: hidden; border: 1px solid var(--color-line-strong); border-radius: var(--radius-lg); background: rgba(17, 17, 17, 0.96); color: var(--color-ink); box-shadow: var(--shadow-panel); backdrop-filter: blur(28px); }
+.dialog::backdrop { background: rgba(0, 0, 0, 0.74); backdrop-filter: blur(6px); }
+.dialog > form > header { min-height: 72px; display: flex; align-items: center; justify-content: space-between; gap: 16px; padding: 14px 18px; border-bottom: 1px solid var(--color-line); }
+.dialog header p { color: var(--color-ink-muted); }
+.dialog-body { display: grid; gap: 15px; padding: 18px; }
+.dialog > form > footer { display: flex; justify-content: flex-end; gap: 9px; padding: 13px 18px; border-top: 1px solid var(--color-line); }
+.form-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 12px; }
+.form-callout { display: flex; align-items: center; gap: 9px; padding: 10px; border: 1px solid rgba(102, 168, 255, 0.22); border-radius: 12px; background: var(--color-info-wash); color: #9ac6ff; }
+.dropzone { min-height: 168px; display: flex; flex-direction: column; align-items: center; justify-content: center; gap: 6px; border: 1px dashed rgba(255, 255, 255, 0.24); border-radius: var(--radius-md); background: rgba(0, 0, 0, 0.15); color: var(--color-ink-soft); text-align: center; transition: border-color var(--duration-fast), background var(--duration-fast); }
+.dropzone:hover, .dropzone.is-dragging { border-color: var(--color-primary); background: var(--color-primary-wash); }
+.dropzone input { position: absolute; width: 1px; height: 1px; opacity: 0; }
+.dropzone > svg { width: 30px; height: 30px; color: var(--color-primary); }
+.file-preview { display: grid; grid-template-columns: 40px minmax(0, 1fr) 40px; align-items: center; gap: 10px; padding: 10px; border: 1px solid var(--color-line); border-radius: var(--radius-md); }
+.file-preview > span:nth-child(2) { display: flex; flex-direction: column; min-width: 0; }
+.file-preview strong { overflow: hidden; text-overflow: ellipsis; white-space: nowrap; }
+.file-preview small { color: var(--color-ink-muted); }
+.file-type { width: 38px; height: 38px; display: grid; place-items: center; border-radius: 12px; background: var(--color-primary-wash); color: var(--color-primary); }
+.parse-result { display: grid; grid-template-columns: 38px 1fr; align-items: center; gap: 10px; padding: 11px; border: 1px solid rgba(55, 235, 137, 0.22); border-radius: var(--radius-md); background: var(--color-positive-wash); }
+.parse-result p { color: #9bd7b6; }
+.parse-result.is-exception { border-color: rgba(255, 188, 82, 0.25); background: var(--color-warning-wash); }
+.parse-result.is-exception p { color: #e7bd78; }
+.sheet-review { margin-top: 12px; padding-top: 12px; border-top: 1px solid var(--color-line); }
+.sheet-review h3 { font-size: 14px; }
+.sheet-review-hint { margin-top: 4px; color: var(--color-ink-muted); font-size: 12px; line-height: 1.5; }
+.sheet-list { display: grid; gap: 8px; margin-top: 10px; max-height: 220px; overflow-y: auto; }
+.sheet-item { display: grid; grid-template-columns: minmax(0, 1fr) auto; gap: 8px; padding: 10px; border: 1px solid var(--color-line); border-radius: var(--radius-md); background: var(--color-surface-muted); }
+.sheet-item.is-pending { border-color: rgba(255, 188, 82, 0.45); }
+.sheet-item-head { display: flex; align-items: center; gap: 8px; flex-wrap: wrap; }
+.sheet-item-head strong { font-size: 13px; }
+.sheet-item-head small { color: var(--color-ink-muted); }
+.sheet-item-meta { margin-top: 5px; color: var(--color-ink-muted); font-size: 12px; line-height: 1.5; }
+.sheet-item-actions { display: flex; align-items: center; gap: 6px; }
+.sheet-item-actions .text-button { font-size: 12px; padding: 4px 8px; }
+.sheet-item-reason { margin-top: 6px; padding: 6px 8px; border: 1px solid var(--color-line); border-radius: var(--radius-sm); color: var(--color-ink-muted); font-size: 12px; }
+.toast-region { position: fixed; right: 20px; bottom: 20px; z-index: 200; display: grid; gap: 8px; }
+.toast { min-width: 280px; max-width: 390px; padding: 13px 15px; border: 1px solid var(--color-line-strong); border-radius: var(--radius-md); background: rgba(20, 20, 20, 0.96); color: var(--color-ink); box-shadow: var(--shadow-panel); backdrop-filter: blur(20px); }
+.toast strong, .toast small { display: block; }
+.toast small { color: var(--color-ink-muted); }
+
+/* Login */
+.entry-page { overflow-x: hidden; }
+.entry-shell { min-height: 100vh; display: grid; grid-template-columns: minmax(0, 1.15fr) minmax(430px, 0.85fr); }
+.entry-context { position: relative; min-height: 100vh; display: flex; flex-direction: column; justify-content: space-between; padding: clamp(32px, 5vw, 76px); border-right: 1px solid var(--color-line); background: #080808; }
+.entry-context::after { content: ""; position: absolute; inset: 12% 8% 12% auto; width: 1px; background: rgba(55, 235, 137, 0.32); box-shadow: 0 0 38px rgba(55, 235, 137, 0.45); }
+.entry-brand { display: flex; align-items: center; gap: 12px; }
+.entry-brand > span:last-child { display: flex; flex-direction: column; }
+.entry-brand small { color: var(--color-ink-muted); }
+.entry-statement { max-width: 680px; margin: 80px 0; }
+.entry-statement h1 { max-width: 640px; font-size: clamp(38px, 5vw, 70px); line-height: 1.12; letter-spacing: 0; }
+.entry-statement p { margin-top: 20px; color: var(--color-ink-muted); }
+.entry-facts { display: grid; grid-template-columns: repeat(3, 1fr); gap: 12px; max-width: 670px; }
+.entry-facts div { padding: 15px; border: 1px solid var(--color-line); border-radius: var(--radius-md); background: var(--color-surface-muted); }
+.entry-facts dt { color: var(--color-ink-muted); }
+.entry-facts dd { margin-top: 4px; color: var(--color-primary); }
+.entry-form-wrap { min-height: 100vh; display: grid; place-items: center; padding: 40px; background: var(--color-bg); }
+.entry-form { width: min(420px, 100%); display: grid; gap: 18px; padding: 28px; border: 1px solid var(--color-line); border-radius: var(--radius-xl); background: var(--color-surface); box-shadow: var(--shadow-panel); backdrop-filter: blur(24px); }
+.entry-form header h2 { font-size: 25px; }
+.entry-form header p, .entry-note { color: var(--color-ink-muted); }
+.role-switch { display: grid; grid-template-columns: 1fr 1fr; gap: 9px; }
+.role-switch label { cursor: pointer; }
+.role-switch input { position: absolute; opacity: 0; }
+.role-switch span { min-height: 83px; display: grid; grid-template-columns: 30px 1fr; align-content: center; gap: 1px 9px; padding: 12px; border: 1px solid var(--color-line); border-radius: var(--radius-md); background: rgba(0, 0, 0, 0.14); transition: border-color var(--duration-fast), background var(--duration-fast), transform var(--duration-fast); }
+.role-switch svg { grid-row: 1 / 3; align-self: center; color: var(--color-ink-muted); }
+.role-switch small { color: var(--color-ink-muted); }
+.role-switch input:checked + span { border-color: rgba(55, 235, 137, 0.4); background: var(--color-primary-wash); transform: translateY(-1px); }
+.role-switch input:checked + span svg { color: var(--color-primary); }
+.entry-note { font-size: 10px; }
+
+@media (max-width: 1180px) {
+  .app-shell { grid-template-columns: 88px minmax(0, 1fr); }
+  .sidebar { width: 70px; padding-inline: 9px; }
+  .workspace { grid-column: 2; }
+  .brand { justify-content: center; padding-inline: 0; }
+  .brand-copy, .nav-item span, .nav-item b, .user-block > span:last-child, .company-context div { display: none; }
+  .nav-item { justify-content: center; padding: 0; }
+  .user-block, .company-context { justify-content: center; padding-inline: 0; }
+  .metric-grid { grid-template-columns: repeat(2, 1fr); }
+  .period-ribbon { grid-template-columns: repeat(3, 1fr); }
+  .period-ribbon > .period-warning { grid-column: 1 / -1; border-top: 1px solid var(--color-line); border-left: 0; }
+  .admin-dashboard-grid, .company-dashboard-grid { grid-template-columns: 1fr; }
+  .flow-filters { grid-template-columns: repeat(3, 1fr); }
+  .flow-filters .button { min-height: 40px; }
+  .manual-layout { grid-template-columns: 1fr; }
+  .account-directory { grid-template-columns: repeat(2, 1fr); }
+}
+
+@media (max-width: 900px) {
+  main { padding-inline: 20px; }
+  .search-box { display: none; }
+  .settings-layout, .reminder-layout { grid-template-columns: 1fr; }
+  .pair-query-form { grid-template-columns: 1fr 40px 1fr; }
+  .pair-query-form .field:nth-of-type(3) { grid-column: 1 / 3; }
+  .pair-query-form .button { grid-column: 3; }
+  .ledger-head { display: none; }
+  .company-ledger:not(.is-balances) summary { grid-template-columns: minmax(180px, 1.4fr) repeat(2, minmax(100px, 0.7fr)) 28px; }
+  .company-ledger:not(.is-balances) summary > span:nth-child(4), .company-ledger:not(.is-balances) summary > span:nth-child(5) { display: none; }
+  .ledger-breakdown { grid-template-columns: 1fr; }
+  .ledger-breakdown section + section { border-top: 1px solid var(--color-line); border-left: 0; }
+  .pair-balance-line { grid-template-columns: repeat(3, 1fr); }
+  .pair-balance-line .pair-final { grid-column: 1 / -1; border-top: 1px solid var(--color-line); border-left: 0; }
+  .subject-strip { grid-template-columns: repeat(3, 1fr); }
+  .work-progress { grid-template-columns: 1fr 24px 1fr; row-gap: 16px; }
+  .work-progress i:nth-of-type(2) { display: none; }
+  .entry-shell { grid-template-columns: 1fr; }
+  .entry-context { min-height: 58vh; border-right: 0; border-bottom: 1px solid var(--color-line); }
+  .entry-form-wrap { min-height: auto; }
+}
+
+@media (max-width: 720px) {
+  .app-shell { display: block; }
+  .sidebar { inset: 10px auto 10px 10px; width: 242px; transform: translateX(calc(-100% - 20px)); transition: transform var(--duration-standard) var(--ease-out); }
+  .sidebar.is-open { transform: none; }
+  .sidebar.is-open .brand-copy, .sidebar.is-open .nav-item span, .sidebar.is-open .nav-item b, .sidebar.is-open .user-block > span:last-child, .sidebar.is-open .company-context div { display: flex; }
+  .sidebar.is-open .nav-item { justify-content: flex-start; padding: 0 12px; }
+  .sidebar.is-open .company-context { justify-content: flex-start; padding-inline: 10px; }
+  .workspace { display: block; }
+  .topbar { height: 64px; padding: 0 13px; gap: 9px; }
+  .menu-button { display: inline-grid; }
+  .workspace-name { min-width: 0; }
+  .workspace-name span { display: none; }
+  .demo-badge { padding: 2px 6px; }
+  .period-button { display: none; }
+  .topbar-actions .button { width: 40px; padding: 0; font-size: 0; }
+  main { padding: 12px 13px 42px; }
+  .page-heading { min-height: auto; flex-direction: column; margin-bottom: 18px; }
+  .page-heading h1 { font-size: 27px; }
+  .page-heading > .button { align-self: stretch; }
+  .metric-grid { grid-template-columns: 1fr 1fr; gap: 10px; }
+  .metric-card { min-height: 128px; grid-template-columns: minmax(0, 1fr) 38px; padding: 15px; }
+  .metric-icon { width: 38px; height: 38px; border-radius: 12px; }
+  .metric-value { font-size: 25px; }
+  .period-ribbon { grid-template-columns: 1fr 1fr; }
+  .period-ribbon > div { min-height: 64px; }
+  .period-ribbon > div:nth-child(3) { border-top: 1px solid var(--color-line); border-left: 0; }
+  .period-warning { grid-column: 1 / -1; }
+  .panel-heading { min-height: 60px; padding: 11px 13px; }
+  .inline-search { display: none; }
+  .task-list button { grid-template-columns: 30px minmax(0, 1fr) 18px; padding-inline: 12px; }
+  .task-list button > b { display: none; }
+  .quick-pair-form { grid-template-columns: 1fr 38px 1fr; padding-inline: 12px; }
+  .quick-result { margin-inline: 12px; }
+  .company-ledger:not(.is-balances) summary { grid-template-columns: minmax(145px, 1fr) 100px 24px; padding-inline: 12px; }
+  .company-ledger:not(.is-balances) summary > strong:nth-of-type(2), .company-ledger:not(.is-balances) summary > span:nth-child(4), .company-ledger:not(.is-balances) summary > span:nth-child(5) { display: none; }
+  .company-name { grid-template-columns: 30px minmax(0, 1fr); }
+  .company-name i { width: 28px; height: 28px; }
+  .filter-bar { align-items: stretch; flex-direction: column; }
+  .segmented { width: 100%; }
+  .flow-filters { grid-template-columns: 1fr 1fr; }
+  .flow-filters .grow, .flow-filters .button { grid-column: 1 / -1; }
+  .pair-query-form { grid-template-columns: 1fr 38px 1fr; }
+  .pair-query-form .field:nth-of-type(3), .pair-query-form .button { grid-column: 1 / -1; }
+  .pair-report-heading { align-items: flex-start; flex-direction: column; }
+  .pair-balance-line { grid-template-columns: 1fr 1fr; }
+  .pair-balance-line .pair-final { grid-column: auto; border-left: 1px solid var(--color-line); }
+  .subject-strip { grid-template-columns: 1fr 1fr; }
+  .company-alert { grid-template-columns: 28px 1fr; }
+  .company-alert .button { grid-column: 1 / -1; }
+  .cashier-tasks article { grid-template-columns: 30px minmax(0, 1fr); }
+  .cashier-tasks .button { grid-column: 2; justify-self: start; }
+  .work-progress { grid-template-columns: 1fr; }
+  .work-progress i { display: none; }
+  .reconcile-summary { grid-template-columns: 1fr; }
+  .reconcile-summary div { min-height: 70px; border-top: 1px solid var(--color-line); border-left: 0; }
+  .reconcile-summary div:first-child { border-top: 0; }
+  .candidate, .candidate-options { align-items: stretch; flex-direction: column; margin-left: 0; }
+  .account-directory { grid-template-columns: 1fr; }
+  .account-directory dl { grid-template-columns: 1fr 1fr; }
+  .closing-checks { grid-template-columns: 1fr; }
+  .closing-checks article { border-top: 1px solid var(--color-line); border-left: 0; }
+  .closing-footer { align-items: stretch; flex-direction: column; }
+  .notification-list article { grid-template-columns: 34px minmax(0, 1fr); }
+  .notification-list article > em { grid-column: 2; justify-self: start; }
+  .table-summary { align-items: flex-start; flex-direction: column; justify-content: center; padding-block: 9px; }
+  .dialog { width: 100%; max-width: none; height: 100%; max-height: none; border-radius: 0; }
+  .dialog > form { min-height: 100%; display: flex; flex-direction: column; }
+  .dialog-body { flex: 1; }
+  .form-grid { grid-template-columns: 1fr; }
+  .toast-region { right: 12px; bottom: 12px; left: 12px; }
+  .toast { min-width: 0; max-width: none; }
+  .entry-context { min-height: auto; padding: 30px 22px; }
+  .entry-statement { margin: 54px 0 42px; }
+  .entry-statement h1 { font-size: 39px; }
+  .entry-facts { grid-template-columns: 1fr; }
+  .entry-form-wrap { padding: 32px 16px 48px; }
+  .entry-form { padding: 22px; }
+}
+
+@media (max-width: 460px) {
+  .metric-card { min-height: 150px; padding: 13px; }
+  .metric-copy { min-height: 52px; }
+  .metric-label { font-size: 11px; }
+  .metric-value { font-size: 23px; }
+  .role-switch { grid-template-columns: 1fr; }
+}
+
+@media (max-width: 1180px) {
+  .timeline-strip { grid-template-columns: 1fr; }
+  .timeline-legend { padding-bottom: 4px; }
+}
+
+@media (max-width: 900px) {
+  .company-row:not(.is-balance-counterparty) { grid-template-columns: 34px minmax(0, 1fr) auto; }
+  .company-row:not(.is-balance-counterparty) .company-row-figure { display: none; }
+}
+
+@media (max-width: 720px) {
+  .timeline-strip { padding: 14px; }
+  .timeline-rows { gap: 6px; }
+  .timeline-row { grid-template-columns: 80px minmax(0, 1fr); }
+  .timeline-axis span { font-size: 9px; }
+}
+
+/* ===== 参考图对齐：胶囊搜索条 / 账期时间轴 / 右侧详情面板 ===== */
+.content-toolbar > .search-box { border-radius: 999px; background: rgba(255, 255, 255, 0.045); backdrop-filter: blur(18px) saturate(120%); }
+
+.timeline-panel { margin-top: 18px; padding: 18px; }
+.timeline { padding: 10px 4px 0; }
+.timeline-bar { position: relative; height: 14px; border: 1px solid var(--color-line); border-radius: 999px; background: rgba(255, 255, 255, 0.05); }
+.timeline-seg, .timeline-gap { position: absolute; top: 2px; bottom: 2px; border-radius: 999px; }
+.timeline-seg.is-closed { background: linear-gradient(90deg, rgba(55, 235, 137, 0.5), rgba(55, 235, 137, 0.28)); }
+.timeline-seg.is-current { background: linear-gradient(90deg, rgba(255, 188, 82, 0.4), rgba(255, 188, 82, 0.18)); }
+.timeline-gap { background: repeating-linear-gradient(45deg, rgba(255, 98, 109, 0.75) 0 6px, rgba(255, 98, 109, 0.35) 6px 12px); box-shadow: 0 0 12px rgba(255, 98, 109, 0.25); }
+.timeline-today { position: absolute; top: -4px; bottom: -4px; width: 2px; background: var(--color-primary-strong); box-shadow: 0 0 10px rgba(55, 235, 137, 0.6); }
+.timeline-today::after { content: "今天"; position: absolute; top: -19px; right: 5px; font-size: 10px; font-style: normal; color: var(--color-primary-strong); white-space: nowrap; }
+.timeline-ticks { position: relative; height: 34px; margin-top: 8px; }
+.timeline-ticks span { position: absolute; display: flex; flex-direction: column; transform: translateX(-50%); font-size: 10px; color: var(--color-ink-muted); text-align: center; }
+.timeline-ticks span:first-child { transform: none; text-align: left; }
+.timeline-ticks span:last-child { transform: translateX(-100%); text-align: right; }
+.timeline-ticks small { color: var(--color-ink-soft); }
+.timeline-panel .timeline-legend { display: flex; flex-direction: row; flex-wrap: wrap; gap: 6px 18px; margin: 10px 0 0; padding: 0; list-style: none; font-size: 11px; color: var(--color-ink-soft); }
+.timeline-panel .timeline-legend li { display: flex; align-items: center; gap: 6px; }
+.timeline-panel .dot { width: 8px; height: 8px; border-radius: 50%; }
+.dot.success { background: var(--color-positive); }
+.dot.warning { background: var(--color-warning); }
+.dot.danger { background: var(--color-danger); }
+.dot.today { background: var(--color-primary-strong); box-shadow: 0 0 6px rgba(55, 235, 137, 0.7); }
+
+.detail-drawer { position: fixed; top: 16px; right: 16px; bottom: 16px; z-index: 80; width: min(380px, calc(100vw - 32px)); display: flex; flex-direction: column; border: 1px solid var(--color-line-strong); border-radius: var(--radius-lg); background: linear-gradient(160deg, rgba(28, 28, 28, 0.92), rgba(12, 12, 12, 0.94)); box-shadow: var(--shadow-panel); backdrop-filter: blur(26px) saturate(125%); transform: translateX(calc(100% + 32px)); visibility: hidden; transition: transform var(--duration-standard) var(--ease-out), visibility var(--duration-standard); }
+.detail-drawer.is-open { transform: none; visibility: visible; }
+.detail-drawer > header { display: flex; align-items: flex-start; justify-content: space-between; gap: 12px; padding: 18px 18px 12px; border-bottom: 1px solid var(--color-line); }
+.detail-drawer h2 { margin-top: 8px; font-size: 17px; }
+.detail-drawer .detail-desc { margin-top: 4px; color: var(--color-ink-muted); font-size: 12px; }
+.detail-fields { display: grid; gap: 10px; margin: 0; padding: 14px 18px; overflow-y: auto; }
+.detail-fields > div { display: flex; justify-content: space-between; gap: 14px; padding-bottom: 10px; border-bottom: 1px dashed var(--color-line); }
+.detail-fields dt { flex-shrink: 0; color: var(--color-ink-muted); font-size: 12px; }
+.detail-fields dd { margin: 0; text-align: right; font-size: 12px; }
+.detail-tip { margin: 0 18px 12px; padding: 12px; border: 1px solid var(--color-line); border-radius: var(--radius-md); background: var(--color-surface-muted); color: var(--color-ink-soft); font-size: 12px; }
+.detail-tip strong { display: block; margin-bottom: 4px; color: var(--color-ink); }
+.detail-drawer > footer { display: flex; gap: 10px; margin-top: auto; padding: 14px 18px; border-top: 1px solid var(--color-line); }
+.detail-drawer > footer .button { flex: 1; justify-content: center; }
+.detail-drawer .status { align-self: flex-start; }
+[data-detail] { cursor: pointer; }
+
+@media (max-width: 720px) {
+  .detail-drawer { top: 8px; right: 8px; bottom: 8px; width: calc(100vw - 16px); }
+  .timeline-panel { padding: 14px; }
+}
+
+/* ===== 质感打磨：玻璃光泽 / 氛围光 / 对比与呼吸感 ===== */
+:root {
+  --radius-lg: 24px;
+  --radius-xl: 30px;
+}
+
+body::before { content: ""; position: fixed; inset: 0; z-index: 0; pointer-events: none; background: radial-gradient(52vw 42vh at 62% 32%, rgba(55, 235, 137, 0.055), transparent 62%), radial-gradient(40vw 34vh at 90% 4%, rgba(102, 168, 255, 0.032), transparent 60%), radial-gradient(46vw 40vh at 28% 96%, rgba(55, 235, 137, 0.028), transparent 60%); }
+.app-shell { position: relative; z-index: 0; }
+
+.metric-card { border-color: rgba(255, 255, 255, 0.12); background: radial-gradient(120% 90% at 50% 108%, rgba(255, 255, 255, 0.09), rgba(255, 255, 255, 0.02) 42%, transparent 60%), linear-gradient(160deg, rgba(41, 41, 41, 0.86) 0%, rgba(23, 23, 23, 0.88) 50%, rgba(12, 12, 12, 0.9) 100%); }
+.metric-card::before { background: radial-gradient(130% 100% at 50% 112%, rgba(255, 255, 255, 0.1) 0%, rgba(255, 255, 255, 0.03) 45%, transparent 62%), linear-gradient(165deg, rgba(255, 255, 255, 0.14) 0%, rgba(255, 255, 255, 0.05) 42%, transparent 72%); }
+.panel::before, .period-ribbon::before, .reconcile-summary::before, .work-progress::before { background: radial-gradient(150% 110% at 50% 118%, rgba(255, 255, 255, 0.05), transparent 55%), linear-gradient(165deg, rgba(255, 255, 255, 0.1) 0%, rgba(255, 255, 255, 0.03) 40%, transparent 70%); }
+
+.nav-item.is-active { border-color: rgba(255, 255, 255, 0.16); background: linear-gradient(160deg, rgba(255, 255, 255, 0.14), rgba(255, 255, 255, 0.06)); box-shadow: inset 0 1px rgba(255, 255, 255, 0.14), 0 10px 26px rgba(0, 0, 0, 0.32), 0 0 18px rgba(55, 235, 137, 0.08); }
+.metric-value { font-size: clamp(28px, 2.6vw, 38px); font-weight: 800; color: #ffffff; white-space: nowrap; }
+
+.metric-grid { gap: 20px; margin-bottom: 20px; }
+.admin-dashboard-grid { gap: 20px; margin-bottom: 20px; }
+.company-dashboard-grid { gap: 20px; }
+.page-heading { margin-bottom: 22px; }
+
+@media (max-width: 720px) {
+  .metric-grid { gap: 10px; margin-bottom: 14px; }
+  .page-heading { margin-bottom: 18px; }
+}
+
+/* ===== 反馈修正：侧栏质感 + 模块间距统一 ===== */
+.sidebar { border-color: rgba(255, 255, 255, 0.13); background: linear-gradient(170deg, rgba(26, 26, 26, 0.92), rgba(10, 10, 10, 0.94)); box-shadow: var(--shadow-panel), 0 0 44px rgba(55, 235, 137, 0.05); }
+.sidebar::before { content: ""; position: absolute; inset: 0; border-radius: inherit; background: radial-gradient(150% 110% at 50% 118%, rgba(255, 255, 255, 0.06), transparent 55%), linear-gradient(170deg, rgba(255, 255, 255, 0.1), rgba(255, 255, 255, 0.02) 45%, transparent 70%); pointer-events: none; }
+.nav-list { gap: 10px; }
+.nav-item { min-height: 48px; border-radius: 16px; }
+.user-block { border: 1px solid var(--color-line); border-radius: 16px; background: var(--color-surface-muted); }
+
+.company-alert { margin-bottom: 20px; }
+.period-ribbon { margin-bottom: 20px; }
+.company-stack-panel { margin-bottom: 20px; }
+.work-progress { margin-top: 20px; }
+.timeline-panel { margin-top: 20px; }
+
+/* ===== 反馈修正：整体提亮 + 列表改为玻璃行（去掉线条隔断） ===== */
+:root {
+  --color-ink-soft: #b6c0ba;
+  --color-ink-muted: #99a39d;
+}
+
+.panel, .period-ribbon, .query-band, .filter-bar, .filter-grid, .pair-report, .work-progress, .reconcile-summary { border-color: rgba(255, 255, 255, 0.12); background: linear-gradient(160deg, rgba(37, 37, 37, 0.84) 0%, rgba(21, 21, 21, 0.87) 50%, rgba(12, 12, 12, 0.89) 100%); }
+.panel::before, .period-ribbon::before, .reconcile-summary::before, .work-progress::before { background: radial-gradient(150% 110% at 50% 118%, rgba(255, 255, 255, 0.06), transparent 55%), linear-gradient(165deg, rgba(255, 255, 255, 0.13) 0%, rgba(255, 255, 255, 0.04) 40%, transparent 70%); }
+
+.task-list, .cashier-tasks, .coverage-list, .notification-list, .review-list { display: grid; gap: 8px; padding: 12px 14px 14px; }
+.task-list button, .cashier-tasks article, .coverage-list article, .notification-list article, .review-list > article, .subject-row { border: 1px solid var(--color-line); border-radius: var(--radius-md); background: linear-gradient(160deg, rgba(32, 32, 32, 0.72) 0%, rgba(15, 15, 15, 0.78) 100%); transition: background var(--duration-fast), border-color var(--duration-fast), box-shadow var(--duration-fast), transform var(--duration-fast); }
+.task-list button:hover, .cashier-tasks article:hover, .coverage-list article:hover, .notification-list article:hover, .review-list > article:hover, .subject-row:hover { border-color: rgba(255, 255, 255, 0.2); background: linear-gradient(160deg, rgba(44, 44, 44, 0.82) 0%, rgba(22, 22, 22, 0.86) 100%); box-shadow: 0 10px 26px rgba(0, 0, 0, 0.28); }
+.notification-list article.is-unread { border-color: rgba(102, 168, 255, 0.3); background: linear-gradient(160deg, rgba(102, 168, 255, 0.1), rgba(102, 168, 255, 0.04)); }
+.company-ledger { margin: 8px 14px; border: 1px solid var(--color-line); border-radius: var(--radius-md); background: linear-gradient(160deg, rgba(32, 32, 32, 0.72) 0%, rgba(15, 15, 15, 0.78) 100%); overflow: hidden; }
+.company-ledger[open] { border-color: rgba(255, 255, 255, 0.18); }
+.company-ledger:last-child { margin-bottom: 14px; }
+
+.data-table { border-collapse: separate; border-spacing: 0 8px; }
+.data-table th { height: 28px; padding: 0 13px; border-bottom: 0; background: transparent; }
+.data-table td { border-bottom: 0; border-top: 1px solid var(--color-line); border-bottom: 1px solid var(--color-line); background: linear-gradient(160deg, rgba(32, 32, 32, 0.72) 0%, rgba(15, 15, 15, 0.78) 100%); }
+.data-table td:first-child { border-left: 1px solid var(--color-line); border-radius: 12px 0 0 12px; }
+.data-table td:last-child { border-right: 1px solid var(--color-line); border-radius: 0 12px 12px 0; }
+.data-table tbody tr:hover td { background: linear-gradient(160deg, rgba(44, 44, 44, 0.85) 0%, rgba(22, 22, 22, 0.88) 100%); }
+.data-table tbody tr:last-child td { border-bottom: 1px solid var(--color-line); }
+.table-scroll { padding: 2px 14px 8px; }
+.table-summary { margin: 0 14px; }
+
+/* ===== 登录页重做：居中集团登录卡 ===== */
+.entry-shell { display: grid; grid-template-columns: 1fr; place-items: center; min-height: 100vh; padding: 48px 20px; }
+.entry-card { position: relative; width: min(470px, 100%); overflow: hidden; border: 1px solid rgba(255, 255, 255, 0.13); border-radius: var(--radius-xl); background: linear-gradient(165deg, rgba(36, 36, 36, 0.9) 0%, rgba(16, 16, 16, 0.92) 60%, rgba(10, 10, 10, 0.94) 100%); box-shadow: var(--shadow-panel), 0 0 60px rgba(55, 235, 137, 0.06); backdrop-filter: blur(28px) saturate(125%); }
+.entry-card::before { content: ""; position: absolute; inset: 0; background: radial-gradient(150% 110% at 50% 118%, rgba(255, 255, 255, 0.07), transparent 55%), linear-gradient(165deg, rgba(255, 255, 255, 0.12) 0%, rgba(255, 255, 255, 0.03) 42%, transparent 70%); pointer-events: none; }
+.entry-card::after { content: ""; position: absolute; top: 0; left: 18%; right: 18%; height: 2px; background: linear-gradient(90deg, transparent, rgba(55, 235, 137, 0.65), transparent); }
+.entry-brand { flex-direction: column; justify-content: center; gap: 15px; min-height: 0; padding: 36px 28px 24px; border-bottom: 1px solid var(--color-line); text-align: center; }
+.entry-brand .brand-mark { width: 54px; height: 54px; border-radius: 17px; font-size: 26px; }
+.entry-brand > span:last-child { align-items: center; }
+.entry-brand strong { font-size: 21px; letter-spacing: 0.03em; }
+.entry-brand small { margin-top: 4px; font-size: 12px; letter-spacing: 0.08em; }
+.entry-form { width: 100%; gap: 16px; padding: 24px 28px 10px; border: 0; background: transparent; box-shadow: none; backdrop-filter: none; }
+.entry-form header { text-align: center; }
+.entry-form header h2 { font-size: 22px; }
+.entry-form header p { margin-top: 4px; color: var(--color-ink-muted); font-size: 12px; }
+.entry-facts { max-width: none; gap: 10px; padding: 16px 28px 28px; }
+.entry-facts div { padding: 12px; text-align: center; }
+.entry-facts dd { margin-top: 2px; font-size: 12px; }
+
+@media (prefers-reduced-motion: reduce) {
+  *, *::before, *::after { scroll-behavior: auto !important; animation-duration: 0.01ms !important; animation-iteration-count: 1 !important; transition-duration: 0.01ms !important; }
+}
+
+/* ---- B-44 intercompany balances ---- */
+.status.info { border-color: rgba(102, 168, 255, 0.18); background: var(--color-info-wash); color: var(--color-info); }
+.amount-neutral { color: var(--color-ink-muted); }
+.currency-code { font-size: 10px; color: var(--color-ink-muted); margin-right: 4px; }
+.amount-with-currency { white-space: nowrap; font-variant-numeric: tabular-nums; }
+.amount-with-currency.is-compact { font-size: 11px; }
+.account-cell { white-space: nowrap; }
+.summary-cell { max-width: 220px; overflow: hidden; text-overflow: ellipsis; white-space: nowrap; }
+.candidate-list { margin: 8px 0 0; padding: 0; list-style: none; color: var(--color-ink-soft); font-size: 12px; }
+.candidate-list li { padding: 4px 0; border-bottom: 1px dashed var(--color-line); }
+.candidate-list li:last-child { border-bottom: 0; }
+.reason-full { max-height: calc(1.6em * 6); overflow: auto; white-space: pre-wrap; }
+.decision-danger { margin-top: 8px; color: var(--color-danger); font-size: 12px; }
+.balance-currency-groups { display: grid; gap: 12px; }
+.balance-currency-groups .pair-balance-line { border: 1px solid var(--color-line); border-radius: var(--radius-md); overflow: hidden; }
+
+/* Balance directory: 公司 | 借方 | 贷方 | 期末结果 | 未决 | 截止日 | ▸ */
+.ledger-head.is-balances, .company-ledger.is-balances summary {
+  grid-template-columns: minmax(180px, 1.3fr) minmax(0, 0.7fr) minmax(0, 0.7fr) minmax(0, 0.9fr) minmax(0, 0.7fr) minmax(96px, 0.55fr) 24px;
+}
+.company-ledger.is-balances summary { min-height: 72px; }
+.company-ledger.is-balances summary .company-name { min-width: 96px; }
+.company-ledger.is-balances summary .ledger-cutoff { color: var(--color-ink-muted); font-size: 11px; white-space: nowrap; }
+.company-ledger.is-balances .ledger-result { display: flex; align-items: center; gap: 7px; min-width: 0; }
+.company-ledger.is-balances .ledger-result b { font: 600 14px var(--font-data); font-variant-numeric: tabular-nums; white-space: nowrap; min-width: 0; }
+.company-ledger.is-balances .ledger-unresolved { font-size: 11px; white-space: nowrap; }
+.company-ledger.is-balances .ledger-unresolved.is-empty { color: var(--color-ink-muted); }
+.company-ledger.is-balances .ledger-unresolved.is-active { color: var(--color-warning); }
+.company-ledger.is-balances .currency-tag { color: var(--color-ink-muted); font-size: 10px; }
+.company-ledger.is-balances .subject-row small { white-space: nowrap; }
+@media (max-width: 1179px) {
+  .ledger-head.is-balances, .company-ledger.is-balances summary {
+    grid-template-columns: minmax(120px, 1.2fr) minmax(136px, 0.9fr) minmax(0, 0.7fr) minmax(96px, 0.55fr) 24px;
+  }
+  .ledger-head.is-balances .ledger-hide-md,
+  .company-ledger.is-balances summary .ledger-hide-md { display: none; }
+  .company-ledger.is-balances summary .amount-with-currency .currency-code { display: none; }
+}
+@media (min-width: 376px) and (max-width: 900px) {
+  .ledger-head.is-balances { display: grid; }
+  .ledger-head.is-balances, .company-ledger.is-balances summary {
+    grid-template-columns: minmax(80px, 0.85fr) minmax(152px, 1.2fr) minmax(96px, 0.9fr) minmax(84px, 0.5fr) 24px;
+  }
+  .company-ledger.is-balances summary .ledger-result {
+    flex-direction: column;
+    align-items: flex-start;
+    justify-content: center;
+    gap: 2px;
+  }
+  .company-ledger.is-balances .ledger-result b { font-size: 11px; }
+  .company-ledger.is-balances .ledger-unresolved {
+    min-width: 0;
+    white-space: normal;
+  }
+  .company-ledger.is-balances .ledger-unresolved .status {
+    width: auto;
+    max-width: 100%;
+    height: auto;
+    white-space: normal;
+    justify-content: flex-start;
+    text-align: left;
+  }
+}
+@media (max-width: 375px) {
+  .ledger-head.is-balances { display: none; }
+  .company-ledger.is-balances summary {
+    grid-template-columns: minmax(88px, 1fr) minmax(0, max-content) 24px;
+    grid-template-rows: auto auto;
+    align-items: center;
+    column-gap: 10px;
+    row-gap: 4px;
+  }
+  .company-ledger.is-balances summary .company-name { grid-column: 1; grid-row: 1; min-width: 88px; }
+  .company-ledger.is-balances summary .ledger-result {
+    grid-column: 2; grid-row: 1; justify-self: end;
+    flex-direction: column; align-items: flex-end; gap: 2px;
+  }
+  .company-ledger.is-balances summary .ledger-result .currency-code { display: none; }
+  .company-ledger.is-balances summary .ledger-unresolved {
+    grid-column: 1; grid-row: 2; min-width: 0; white-space: normal;
+  }
+  .company-ledger.is-balances summary .ledger-cutoff { grid-column: 2; grid-row: 2; justify-self: end; }
+  .company-ledger.is-balances summary > svg { grid-column: 3; grid-row: 1 / span 2; align-self: center; }
+  .company-ledger.is-balances summary .ledger-hide-md { display: none; }
+}
+
+/* Pair report six-cell: page may be six-across; drawer is always two rows of three */
+.pair-balance-line.is-six { grid-template-columns: repeat(6, 1fr); }
+.pair-balance-line.is-six .pair-final { grid-column: auto; border-left: 1px solid var(--color-line); }
+.pair-balance-line .pair-open-note { color: var(--color-ink-muted); font-size: 10px; margin-top: 3px; }
+.pair-balance-line .pair-unresolved b { color: var(--color-warning); }
+.pair-balance-line .pair-unresolved.is-empty b { color: var(--color-ink); }
+.pair-balance-line .pair-cutoff { color: var(--color-ink-muted); font-size: 10px; margin-top: 3px; }
+@media (max-width: 1180px) {
+  .pair-balance-line.is-six { grid-template-columns: repeat(3, 1fr); }
+  .pair-balance-line.is-six div:nth-child(4) { border-top: 1px solid var(--color-line); border-left: 0; }
+  .pair-balance-line.is-six div:nth-child(5), .pair-balance-line.is-six div:nth-child(6) { border-top: 1px solid var(--color-line); }
+}
+.amount-with-currency { font-variant-numeric: tabular-nums; white-space: nowrap; }
+.amount-with-currency.is-compact { font-size: 11px; }
+.amount-with-currency .currency-code { margin-right: 4px; color: var(--color-ink-muted); font-size: 10px; font-weight: 500; }
+
+/* Evidence drawer: <768 full, 768–1179 480px, >=1180 640px */
+.drawer-scrim { position: fixed; inset: 0; z-index: calc(var(--z-drawer) - 1); background: rgba(5, 5, 5, 0.6); opacity: 0; pointer-events: none; transition: opacity var(--duration-standard) var(--ease-out); }
+.drawer-scrim.is-open { opacity: 1; pointer-events: auto; }
+.drawer { position: fixed; top: 0; right: 0; bottom: 0; z-index: var(--z-drawer); width: 640px; max-width: 100%; display: flex; flex-direction: column; background: rgba(17, 17, 17, 0.96); border-left: 1px solid var(--color-line-strong); box-shadow: var(--shadow-panel); transform: translateX(24px); opacity: 0; visibility: hidden; transition: transform var(--duration-standard) var(--ease-out), opacity var(--duration-standard) var(--ease-out), visibility 0s linear var(--duration-standard); }
+.drawer.is-open { transform: translateX(0); opacity: 1; visibility: visible; transition-delay: 0s; }
+@media (max-width: 1179px) { .drawer { width: 480px; } }
+@media (max-width: 767px) { .drawer { width: 100%; } }
+.drawer-header { min-height: 74px; display: flex; align-items: flex-start; justify-content: space-between; gap: 12px; padding: 16px 18px; border-bottom: 1px solid var(--color-line); }
+.drawer-header .drawer-breadcrumb { display: flex; flex-wrap: wrap; align-items: center; gap: 5px; color: var(--color-ink-muted); font-size: 11px; }
+.drawer-header .drawer-breadcrumb button { border: 0; padding: 0; background: none; color: var(--color-info); cursor: pointer; font-size: 11px; }
+.drawer-header .drawer-breadcrumb button:hover { text-decoration: underline; }
+.drawer-header h2 { margin-top: 6px; font-size: 17px; }
+.drawer-body { flex: 1; overflow: auto; padding: 16px 18px 24px; contain: layout paint; }
+.drawer .pair-balance-line { border: 1px solid var(--color-line); border-radius: var(--radius-md); overflow: hidden; margin-bottom: 16px; }
+.drawer .pair-balance-line div { min-height: 64px; min-width: 0; overflow: hidden; }
+.drawer .pair-balance-line strong { overflow-wrap: anywhere; }
+.drawer .pair-balance-line .amount-with-currency.is-compact { white-space: normal; overflow-wrap: anywhere; }
+.drawer .pair-balance-line .pair-cutoff,
+.drawer .pair-balance-line strong.amount-neutral { white-space: nowrap; }
+.drawer .pair-balance-line.is-six {
+  grid-template-columns: repeat(3, 1fr);
+}
+.drawer .pair-balance-line.is-six .pair-final { grid-column: auto; }
+.drawer .pair-balance-line.is-six div:nth-child(4) { border-top: 1px solid var(--color-line); border-left: 0; }
+.drawer .pair-balance-line.is-six div:nth-child(5),
+.drawer .pair-balance-line.is-six div:nth-child(6) { border-top: 1px solid var(--color-line); }
+.drawer .event-table { min-width: 860px; }
+.drawer .event-table td { height: var(--row-h-evidence); }
+.drawer .event-row { cursor: pointer; }
+.drawer .event-row:focus-visible { outline: 2px solid var(--color-primary-strong); outline-offset: -2px; }
+.drawer .evidence-stack { display: flex; flex-direction: column; gap: 10px; }
+.drawer .evidence-midline { display: flex; align-items: center; gap: 10px; color: var(--color-ink-muted); font-size: 11px; }
+.drawer .evidence-midline::before, .drawer .evidence-midline::after { content: ""; flex: 1; height: 1px; background: var(--color-line); }
+.evidence-block.is-missing { border-color: rgba(102, 168, 255, 0.28); background: var(--color-info-wash); }
+.evidence-block .evidence-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 7px 14px; margin-top: 10px; }
+.evidence-block .evidence-grid div { display: flex; flex-direction: column; min-width: 0; }
+.evidence-block .evidence-grid dt { color: var(--color-ink-muted); font-size: 10px; }
+.evidence-block .evidence-grid dd { color: var(--color-ink-soft); font-size: 12px; word-break: break-all; }
+.evidence-block .evidence-masked { color: var(--color-ink-muted); font-style: normal; }
+@media (max-width: 720px) { .evidence-block .evidence-grid { grid-template-columns: 1fr; } }
+
+.company-row.is-balance-counterparty { grid-template-columns: 34px minmax(0, 1fr) minmax(0, auto); }
+.company-row.is-balance-counterparty .company-row-figure {
+  display: flex; flex-direction: column; align-items: flex-end; gap: 4px; min-width: 0;
+}
+.company-row.is-balance-counterparty .company-row-figure strong { display: flex; flex-wrap: wrap; align-items: center; justify-content: flex-end; gap: 6px; }
+@media (max-width: 900px) {
+  .company-row.is-balance-counterparty {
+    grid-template-columns: 34px minmax(0, 1fr);
+    row-gap: 8px;
+  }
+  .company-row.is-balance-counterparty .company-row-figure {
+    grid-column: 2;
+    align-items: flex-start;
+    text-align: left;
+    flex-wrap: wrap;
+    flex-direction: row;
+    column-gap: 10px;
+    row-gap: 4px;
+  }
+}
+
+/* Loading skeletons */
+.skeleton-row { height: var(--row-h-evidence); display: flex; align-items: center; gap: 12px; padding: 0 14px; border-bottom: 1px solid var(--color-line); }
+.skeleton-row span { height: 12px; border-radius: 6px; background: rgba(255, 255, 255, 0.06); }
+.skeleton-row span:nth-child(1) { width: 22%; } .skeleton-row span:nth-child(2) { width: 14%; }
+.skeleton-row span:nth-child(3) { width: 14%; } .skeleton-row span:nth-child(4) { width: 18%; }
+.skeleton-row span:nth-child(5) { width: 12%; }
+.skeleton-block { animation: skeleton-breathe 1200ms ease-in-out infinite; }
+
+/* Empty / error / no-permission states */
+.state-panel { display: flex; flex-direction: column; align-items: center; gap: 10px; justify-content: center; min-height: 240px; padding: 28px 18px; text-align: center; color: var(--color-ink-muted); }
+.state-panel .state-icon { width: 40px; height: 40px; color: var(--color-ink-muted); opacity: 0.7; }
+.state-panel strong { color: var(--color-ink-soft); font-size: 14px; }
+.state-panel p { max-width: 420px; font-size: 12px; }
+.state-panel .button { margin-top: 6px; }
+.state-panel.is-error { border: 1px solid rgba(255, 98, 109, 0.3); border-radius: var(--radius-lg); background: var(--color-danger-wash); }
+.state-panel.is-error strong { color: var(--color-danger); }
+.state-panel.is-denied { border: 1px solid var(--color-line); border-radius: var(--radius-lg); background: var(--color-surface); }
+
+/* Company portal alert variant + direction chips */
+.balance-alert { border-color: rgba(255, 188, 82, 0.24); background: var(--color-warning-wash); }
+.balance-alert > svg { color: var(--color-warning); }
+.balance-alert .button { color: var(--color-warning); }
+.company-row .result-direction { font-weight: 600; font-variant-numeric: tabular-nums; }
+.subject-strip button { white-space: nowrap; }
+
+/* Direction chips: text-first, arrows as affordance, never color-only */
+.direction-chip { display: inline-flex; align-items: center; gap: 4px; min-height: 23px; padding: 2px 8px; border-radius: 8px; border: 1px solid var(--color-line); background: rgba(255, 255, 255, 0.045); color: var(--color-ink-soft); font-size: 10px; white-space: nowrap; }
+
+@keyframes skeleton-breathe { 0%, 100% { opacity: 0.55; } 50% { opacity: 1; } }
+@media (prefers-reduced-motion: reduce) { .skeleton-block { animation: none; } }