From 4e83dbb84c236daf6b7a84f7fc64d228ae55ebb3 Mon Sep 17 00:00:00 2001
From: yml2213 <a2213290201@gmail.com>
Date: Thu, 5 Nov 2026 16:14:56 +0800
Subject: [PATCH] =?UTF-8?q?feat(fulfillment):=20=E5=A2=9E=E5=8A=A0?=
 =?UTF-8?q?=E7=BB=9F=E4=B8=80=E7=BB=93=E7=AE=97=E4=B8=8E=E5=A4=9A=E6=B8=A0?=
 =?UTF-8?q?=E9=81=93=E4=BA=BA=E5=B7=A5=E5=B1=A5=E7=BA=A6?=
MIME-Version: 1.0
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Content-Transfer-Encoding: 8bit

---
 .../migrations/130_voucher_consume_jobs.sql   |  14 +-
 .../131_pending_channel_selection.sql         |  18 +
 .../132_on_account_and_manual_channels.sql    |  93 ++++
 .../133_manual_credit_quantity_decimal.sql    |  21 +
 .../src/routes/admin/fulfillment-channel.ts   |  32 +-
 .../admin/admin-order-read-helpers.ts         |   1 +
 .../src/services/admin/admin-read-service.ts  |   1 +
 .../cost-center/cost-center-constants.ts      |   2 +
 .../cost-center/cost-center-mappers.ts        |   4 +-
 .../cost-center/cost-resolution-service.ts    |   5 +-
 .../cost-center/cost-snapshot-service.ts      |   2 +-
 .../manual-credit-quantity.test.ts            |  33 ++
 .../cost-center/manual-credit-quantity.ts     |  41 ++
 .../manual-fulfillment-config-service.ts      | 212 +++++++--
 .../cost-center/product-catalog-service.ts    |   4 +-
 .../manual-fulfillment-integrity.test.ts      |  11 +
 .../finance/manual-fulfillment-service.ts     | 235 ++++++++--
 .../fulfillment/carrier-creation-service.ts   |   4 +
 .../fulfillment/channel-assign-service.ts     | 440 ++++++++++++++----
 .../src/services/fulfillment/channel-types.ts |  10 +-
 .../intake-channel-decision-service.ts        |   4 +-
 .../fulfillment/internal-sku-resolver.ts      |   1 +
 .../voucher-consume-policy-service.ts         |  10 +
 .../voucher-consume-queue-service.ts          |   3 +-
 apps/backend/src/types/admin/read-models.ts   |   1 +
 .../admin/ManualFulfillmentConfirmModal.tsx   | 115 ++++-
 .../admin/AdminFulfillmentChannelPage.tsx     |  72 ++-
 .../src/pages/admin/AdminSalesProfitPage.tsx  |   2 +
 .../cost-center/ManualSkuConfigPanel.tsx      | 267 ++++++++---
 .../src/pages/admin/cost-center/shared.ts     |   2 +
 .../src/pages/admin/fund/FundSupportView.tsx  |  87 ++--
 .../pages/admin/fund/PlatformCreditPanel.tsx  |   7 +-
 .../panels/VoucherConsumePolicyPanel.tsx      |   5 +
 .../src/services/admin/cost-center.ts         |   8 +-
 .../src/services/admin/fulfillment-channel.ts |  23 +-
 apps/frontend/src/styles/admin.css            |  42 ++
 apps/frontend/src/types/admin/cost-center.ts  |  30 +-
 apps/frontend/src/types/admin/orders.ts       |   1 +
 apps/frontend/src/utils/admin-display.ts      |   3 +
 apps/frontend/src/utils/admin-options.ts      |   1 +
 apps/frontend/src/utils/credit-unit-price.ts  |  16 +
 apps/frontend/tests/credit-unit-price.test.ts |  20 +
 .../fund-support-wallet-on-account.test.ts    |  13 +
 43 files changed, 1582 insertions(+), 334 deletions(-)
 create mode 100644 apps/backend/src/db/migrations/131_pending_channel_selection.sql
 create mode 100644 apps/backend/src/db/migrations/132_on_account_and_manual_channels.sql
 create mode 100644 apps/backend/src/db/migrations/133_manual_credit_quantity_decimal.sql
 create mode 100644 apps/backend/src/services/cost-center/manual-credit-quantity.test.ts
 create mode 100644 apps/backend/src/services/cost-center/manual-credit-quantity.ts
 create mode 100644 apps/frontend/src/utils/credit-unit-price.ts
 create mode 100644 apps/frontend/tests/credit-unit-price.test.ts
 create mode 100644 apps/frontend/tests/fund-support-wallet-on-account.test.ts

diff --git a/apps/backend/src/db/migrations/130_voucher_consume_jobs.sql b/apps/backend/src/db/migrations/130_voucher_consume_jobs.sql
index ea668b80..7332a001 100644
--- a/apps/backend/src/db/migrations/130_voucher_consume_jobs.sql
+++ b/apps/backend/src/db/migrations/130_voucher_consume_jobs.sql
@@ -1,7 +1,7 @@
--- Persistent delayed voucher consumption jobs.
+-- 延迟核销任务。
 --
--- Business events only enqueue a job. A scheduler worker performs the external
--- platform call later, so a restart cannot lose a delayed consumption.
+-- 业务事件只负责投递任务，真正的外部平台核销由定时任务稍后执行；
+-- 任务持久化到数据库，服务重启也不会丢失延迟核销。
 
 CREATE TABLE IF NOT EXISTS voucher_consume_jobs (
   id BIGSERIAL PRIMARY KEY,
@@ -29,8 +29,8 @@ CREATE TABLE IF NOT EXISTS voucher_consume_jobs (
   finished_at TIMESTAMPTZ
 );
 
--- Keep one active/successful target per provider. Failed jobs may be replaced
--- by a later business event, while succeeded jobs suppress duplicate events.
+-- 同一平台、同一个核销目标只保留一个活跃或已成功任务。
+-- 失败任务允许后续业务事件重新投递；成功任务阻止重复投递。
 CREATE UNIQUE INDEX IF NOT EXISTS uq_voucher_consume_jobs_active_target
   ON voucher_consume_jobs(provider, target_key)
   WHERE status IN ('pending', 'processing', 'succeeded');
@@ -45,6 +45,6 @@ CREATE INDEX IF NOT EXISTS idx_voucher_consume_jobs_updated
   ON voucher_consume_jobs(updated_at DESC, id DESC);
 
 COMMENT ON TABLE voucher_consume_jobs IS
-  'Delayed voucher verification jobs; events enqueue, scheduler executes';
+  '延迟核销任务：业务事件负责投递，定时任务负责执行';
 COMMENT ON COLUMN voucher_consume_jobs.target_key IS
-  'Stable dedupe target: order-item when available, otherwise task/order';
+  '稳定去重目标：优先订单项，没有订单项时使用任务或订单';
diff --git a/apps/backend/src/db/migrations/131_pending_channel_selection.sql b/apps/backend/src/db/migrations/131_pending_channel_selection.sql
new file mode 100644
index 00000000..2dc3354c
--- /dev/null
+++ b/apps/backend/src/db/migrations/131_pending_channel_selection.sql
@@ -0,0 +1,18 @@
+-- 允许待履约订单项保留已经选择的履约渠道。
+--
+-- pending + 渠道：渠道已确定，但载体、商品或成本配置尚未完成；
+-- assigned：真实履约载体已经创建完成。
+
+ALTER TABLE order_items
+  DROP CONSTRAINT IF EXISTS chk_order_items_fulfillment_channel_status;
+
+ALTER TABLE order_items
+  ADD CONSTRAINT chk_order_items_fulfillment_channel_status
+  CHECK (
+    fulfillment_status = 'pending'
+    OR (fulfillment_status = 'assigned' AND fulfillment_channel IS NOT NULL)
+    OR fulfillment_status = 'archived'
+  );
+
+COMMENT ON CONSTRAINT chk_order_items_fulfillment_channel_status ON order_items IS
+  'pending 允许保留已选择渠道并等待配置完成；assigned 必须存在履约渠道';
diff --git a/apps/backend/src/db/migrations/132_on_account_and_manual_channels.sql b/apps/backend/src/db/migrations/132_on_account_and_manual_channels.sql
new file mode 100644
index 00000000..3a413e35
--- /dev/null
+++ b/apps/backend/src/db/migrations/132_on_account_and_manual_channels.sql
@@ -0,0 +1,93 @@
+-- 132_on_account_and_manual_channels.sql
+--
+-- 新增“统一结算”履约渠道，并支持一个内部 SKU 配置多个人工履约渠道。
+-- 客服确认履约时选择本次实际渠道；统一结算只生成虚拟账单，不扣积分或备用金。
+
+-- 1. 订单项履约渠道增加 on_account。
+ALTER TABLE order_items
+  DROP CONSTRAINT IF EXISTS chk_order_items_fulfillment_channel;
+
+ALTER TABLE order_items
+  ADD CONSTRAINT chk_order_items_fulfillment_channel
+  CHECK (
+    fulfillment_channel IS NULL
+    OR fulfillment_channel IN (
+      'work_order', 'affiliate_dash', 'third_party_voucher', 'manual', 'on_account'
+    )
+  );
+
+-- 2. 内部 SKU 渠道配置增加 on_account。
+ALTER TABLE internal_sku_channels
+  DROP CONSTRAINT IF EXISTS internal_sku_channels_channel_check;
+
+ALTER TABLE internal_sku_channels
+  ADD CONSTRAINT internal_sku_channels_channel_check
+  CHECK (channel IN ('work_order', 'affiliate_dash', 'third_party_voucher', 'manual', 'on_account'));
+
+-- 3. 自动核销任务允许记录 on_account 渠道。
+ALTER TABLE voucher_consume_jobs
+  DROP CONSTRAINT IF EXISTS voucher_consume_jobs_channel_check;
+
+ALTER TABLE voucher_consume_jobs
+  ADD CONSTRAINT voucher_consume_jobs_channel_check
+  CHECK (channel IN ('affiliate_dash', 'work_order', 'manual', 'third_party_voucher', 'on_account'));
+
+-- 4. 人工 SKU 配置支持多个渠道明细，旧单渠道字段继续保留用于兼容。
+ALTER TABLE manual_fulfillment_configs
+  ADD COLUMN IF NOT EXISTS channels_json JSONB NOT NULL DEFAULT '[]'::jsonb;
+
+ALTER TABLE manual_fulfillment_configs
+  DROP CONSTRAINT IF EXISTS chk_manual_fulfillment_configs_platform;
+
+ALTER TABLE manual_fulfillment_configs
+  ADD CONSTRAINT chk_manual_fulfillment_configs_platform
+  CHECK (platform_key IN ('nanhang', 'lewan', 'rock', 'fund_cash', 'on_account'));
+
+UPDATE manual_fulfillment_configs
+SET channels_json = jsonb_build_array(
+  jsonb_build_object(
+    'platformKey', platform_key,
+    'creditQuantity', credit_quantity,
+    'costMode', cost_mode,
+    'enabled', enabled
+  )
+)
+WHERE channels_json = '[]'::jsonb;
+
+COMMENT ON COLUMN manual_fulfillment_configs.channels_json IS
+  '人工履约渠道明细：platformKey / creditQuantity / costMode / enabled；旧 platform_key 字段保留兼容';
+
+-- 5. 统一结算虚拟账单。后续统一对账以该表为待办真源。
+CREATE TABLE IF NOT EXISTS on_account_bills (
+  id BIGSERIAL PRIMARY KEY,
+  bill_no TEXT NOT NULL UNIQUE,
+  order_id BIGINT NOT NULL REFERENCES orders(id) ON DELETE CASCADE,
+  order_item_id BIGINT NOT NULL REFERENCES order_items(id) ON DELETE CASCADE,
+  sku_key TEXT NOT NULL DEFAULT '',
+  canonical_product_id BIGINT REFERENCES product_catalog(id) ON DELETE SET NULL,
+  platform_order_id TEXT NOT NULL DEFAULT '',
+  amount_fen BIGINT NOT NULL CHECK (amount_fen >= 0),
+  status TEXT NOT NULL DEFAULT 'pending'
+    CHECK (status IN ('pending', 'reconciled', 'void')),
+  payee_name TEXT NOT NULL DEFAULT '',
+  note TEXT NOT NULL DEFAULT '',
+  metadata_json JSONB NOT NULL DEFAULT '{}'::jsonb,
+  created_by_admin_user_id BIGINT REFERENCES admin_users(id) ON DELETE SET NULL,
+  created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+  updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+  reconciled_at TIMESTAMPTZ
+);
+
+CREATE UNIQUE INDEX IF NOT EXISTS uq_on_account_bills_order_item
+  ON on_account_bills(order_item_id);
+
+CREATE INDEX IF NOT EXISTS idx_on_account_bills_status_created
+  ON on_account_bills(status, created_at DESC, id DESC);
+
+CREATE INDEX IF NOT EXISTS idx_on_account_bills_order
+  ON on_account_bills(order_id, order_item_id);
+
+COMMENT ON TABLE on_account_bills IS
+  '统一结算虚拟账单：确认履约时生成，不扣客服积分或备用金，后续统一对账';
+COMMENT ON COLUMN on_account_bills.status IS
+  'pending 待对账 / reconciled 已对账 / void 已作废';
diff --git a/apps/backend/src/db/migrations/133_manual_credit_quantity_decimal.sql b/apps/backend/src/db/migrations/133_manual_credit_quantity_decimal.sql
new file mode 100644
index 00000000..da9dfd45
--- /dev/null
+++ b/apps/backend/src/db/migrations/133_manual_credit_quantity_decimal.sql
@@ -0,0 +1,21 @@
+-- 133_manual_credit_quantity_decimal.sql
+--
+-- 人工履约的现金金额支持最多 2 位小数；积分渠道仍只接受整数。
+-- 成本金额仍按整数分保存，避免把金额精度扩散到财务快照和总账。
+
+ALTER TABLE manual_fulfillment_configs
+  ALTER COLUMN credit_quantity TYPE NUMERIC(18, 2)
+  USING ROUND(credit_quantity::numeric, 2);
+
+COMMENT ON COLUMN manual_fulfillment_configs.credit_quantity IS
+  '每单消耗量；积分渠道必须为整数，备用金现金/统一结算为元且最多 2 位小数；0 表示成本不固定';
+
+ALTER TABLE manual_fulfillment_configs
+  DROP CONSTRAINT IF EXISTS chk_manual_fulfillment_configs_integer_credit;
+
+ALTER TABLE manual_fulfillment_configs
+  ADD CONSTRAINT chk_manual_fulfillment_configs_integer_credit
+  CHECK (
+    platform_key IN ('fund_cash', 'on_account')
+    OR credit_quantity = TRUNC(credit_quantity)
+  );
diff --git a/apps/backend/src/routes/admin/fulfillment-channel.ts b/apps/backend/src/routes/admin/fulfillment-channel.ts
index d9f4f719..55f0f25f 100644
--- a/apps/backend/src/routes/admin/fulfillment-channel.ts
+++ b/apps/backend/src/routes/admin/fulfillment-channel.ts
@@ -8,9 +8,9 @@
 import { Router } from 'express'
 
 import {
-  assignChannelByInternalSku,
   assignChannelBySku,
   assignChannelToOrderItems,
+  assignPendingChannelGroup,
   deletePendingChannelGroup,
   deleteChannelRule,
   deleteChannelRules,
@@ -150,17 +150,18 @@ router.post(
   createJsonHandler(
     (req) =>
       deletePendingChannelGroup({
+        groupKey: String(bodyOf(req).groupKey || ''),
         internalSku: String(bodyOf(req).internalSku || ''),
         adminUserId: req.adminSession?.userId ?? null,
       }),
     {
-      successMessage: '待分类记录已删除',
-      errorMessage: '删除待分类记录失败',
+      successMessage: '待分类记录已忽略归档',
+      errorMessage: '归档待分类记录失败',
       scope: '[admin/fulfillment/pending/delete]',
       audit: (req, data) => ({
-        action: 'fulfillment.delete_pending_group',
-        targetType: 'internal_sku',
-        targetId: String(bodyOf(req).internalSku || ''),
+        action: 'fulfillment.archive_pending_group',
+        targetType: 'pending_group',
+        targetId: String(bodyOf(req).groupKey || bodyOf(req).internalSku || ''),
         data: data as Record<string, unknown>,
       }),
     },
@@ -307,13 +308,14 @@ router.post(
       const adminUserId = req.adminSession?.userId ?? null
       const note = String(body.note || '')
 
-      if (body.internalSku) {
-        return assignChannelByInternalSku({
-          internalSku: String(body.internalSku),
+      if (body.groupKey || body.internalSku) {
+        return assignPendingChannelGroup({
+          groupKey: String(body.groupKey || ''),
+          internalSku: String(body.internalSku || ''),
+          mappedInternalSku: String(body.mappedInternalSku || ''),
           channel,
           adminUserId,
           note,
-          createRule: body.createRule !== false,
         })
       }
 
@@ -341,8 +343,14 @@ router.post(
       scope: '[admin/fulfillment/assign]',
       audit: (req, data) => ({
         action: 'fulfillment.assign_channel',
-        targetType: 'order_item',
-        targetId: String(bodyOf(req).skuCode || bodyOf(req).orderItemId || ''),
+        targetType: bodyOf(req).groupKey ? 'pending_group' : 'order_item',
+        targetId: String(
+          bodyOf(req).groupKey ||
+            bodyOf(req).internalSku ||
+            bodyOf(req).skuCode ||
+            bodyOf(req).orderItemId ||
+            '',
+        ),
         data: { payload: bodyOf(req), result: data as Record<string, unknown> },
       }),
     },
diff --git a/apps/backend/src/services/admin/admin-order-read-helpers.ts b/apps/backend/src/services/admin/admin-order-read-helpers.ts
index b2b48839..049c1b9d 100644
--- a/apps/backend/src/services/admin/admin-order-read-helpers.ts
+++ b/apps/backend/src/services/admin/admin-order-read-helpers.ts
@@ -144,6 +144,7 @@ const ORDER_ITEM_FULFILLMENT_CHANNELS = new Set<AdminOrderItemFulfillmentMode>([
   'third_party_voucher',
   'legacy_platform',
   'manual',
+  'on_account',
   'pending',
   'archived',
 ])
diff --git a/apps/backend/src/services/admin/admin-read-service.ts b/apps/backend/src/services/admin/admin-read-service.ts
index 40b9558d..cadd4e45 100644
--- a/apps/backend/src/services/admin/admin-read-service.ts
+++ b/apps/backend/src/services/admin/admin-read-service.ts
@@ -152,6 +152,7 @@ const ADMIN_ORDER_FULFILLMENT_CHANNELS = new Set([
   'affiliate_dash',
   'third_party_voucher',
   'manual',
+  'on_account',
   'legacy_platform',
   'mixed',
   'pending',
diff --git a/apps/backend/src/services/cost-center/cost-center-constants.ts b/apps/backend/src/services/cost-center/cost-center-constants.ts
index de0aa318..e0114409 100644
--- a/apps/backend/src/services/cost-center/cost-center-constants.ts
+++ b/apps/backend/src/services/cost-center/cost-center-constants.ts
@@ -64,6 +64,7 @@ export type FulfillmentChannel =
   | 'affiliate_dash'
   | 'third_party_voucher'
   | 'manual'
+  | 'on_account'
   | 'pending'
   | 'archived'
   | 'unclassified'
@@ -73,6 +74,7 @@ export const FULFILLMENT_CHANNELS = new Set<string>([
   'affiliate_dash',
   'third_party_voucher',
   'manual',
+  'on_account',
   'pending',
   'archived',
   'unclassified',
diff --git a/apps/backend/src/services/cost-center/cost-center-mappers.ts b/apps/backend/src/services/cost-center/cost-center-mappers.ts
index 7e5abc56..fc34145c 100644
--- a/apps/backend/src/services/cost-center/cost-center-mappers.ts
+++ b/apps/backend/src/services/cost-center/cost-center-mappers.ts
@@ -70,7 +70,7 @@ export function costModelAppliesTo(costModel: string, channel: string) {
   if (costModel === 'affiliate_purchase') return channel === 'affiliate_dash'
   if (costModel === 'work_order_reward') return channel === 'work_order'
   if (costModel === 'third_party_voucher_cost') return channel === 'third_party_voucher'
-  if (costModel === 'manual_actual') return channel === 'manual'
+  if (costModel === 'manual_actual') return channel === 'manual' || channel === 'on_account'
   return false
 }
 
@@ -88,7 +88,7 @@ export function costModelScopeSql(channelExpression: string): string {
     OR (ci.cost_model = 'third_party_voucher_cost'
       AND ${channelExpression} = 'third_party_voucher')
     OR (ci.cost_model = 'manual_actual'
-      AND ${channelExpression} = 'manual')
+      AND ${channelExpression} IN ('manual', 'on_account'))
   )`
 }
 
diff --git a/apps/backend/src/services/cost-center/cost-resolution-service.ts b/apps/backend/src/services/cost-center/cost-resolution-service.ts
index 67bc7fca..a560000b 100644
--- a/apps/backend/src/services/cost-center/cost-resolution-service.ts
+++ b/apps/backend/src/services/cost-center/cost-resolution-service.ts
@@ -37,6 +37,7 @@ import type {
   MissingCostItem,
   OrderItemCostContext,
 } from './cost-center-shared.js'
+import { calculateManualCostFen, parseManualChannelQuantity } from './manual-credit-quantity.js'
 
 export async function previewAdminCost(payload: JsonObject = {}) {
   const context = await resolveCostContext(payload)
@@ -138,14 +139,14 @@ async function resolveManualCostHint(orderItemId: number | null) {
   )
   const row = result.rows[0]
   if (!row) return null
-  const creditQuantity = Number(row.credit_quantity || 0)
+  const creditQuantity = parseManualChannelQuantity(row.credit_quantity, row.platform_key) ?? 0
   const unitPriceFen = Number(row.unit_price_fen || 1)
   return {
     platformKey: row.platform_key,
     creditQuantity,
     unitPriceFen,
     costMode: row.cost_mode === 'fixed' ? ('fixed' as const) : ('variable' as const),
-    costFen: creditQuantity > 0 ? creditQuantity * unitPriceFen : null,
+    costFen: creditQuantity > 0 ? calculateManualCostFen(creditQuantity, unitPriceFen) : null,
   }
 }
 
diff --git a/apps/backend/src/services/cost-center/cost-snapshot-service.ts b/apps/backend/src/services/cost-center/cost-snapshot-service.ts
index c7368980..b1ff75a7 100644
--- a/apps/backend/src/services/cost-center/cost-snapshot-service.ts
+++ b/apps/backend/src/services/cost-center/cost-snapshot-service.ts
@@ -323,7 +323,7 @@ const CANDIDATE_SQL = `
   LEFT JOIN work_product_rules wpr ON wpr.id = wo.product_rule_id
   WHERE oi.fulfillment_status = 'assigned'
     AND oi.fulfillment_channel IN (
-      'affiliate_dash', 'third_party_voucher', 'work_order', 'manual'
+      'affiliate_dash', 'third_party_voucher', 'work_order', 'manual', 'on_account'
     )
 `
 
diff --git a/apps/backend/src/services/cost-center/manual-credit-quantity.test.ts b/apps/backend/src/services/cost-center/manual-credit-quantity.test.ts
new file mode 100644
index 00000000..3881e706
--- /dev/null
+++ b/apps/backend/src/services/cost-center/manual-credit-quantity.test.ts
@@ -0,0 +1,33 @@
+import assert from 'node:assert/strict'
+import test from 'node:test'
+
+import {
+  calculateManualCostFen,
+  normalizeManualCreditQuantity,
+  parseManualChannelQuantity,
+  parseManualCreditQuantity,
+} from './manual-credit-quantity.js'
+
+test('人工履约现金金额支持两位小数', () => {
+  assert.equal(normalizeManualCreditQuantity('12.345'), 12.35)
+  assert.equal(parseManualCreditQuantity('12.34'), 12.34)
+  assert.equal(parseManualCreditQuantity(-1), null)
+})
+
+test('积分渠道拒绝小数，现金渠道允许小数', () => {
+  assert.equal(parseManualChannelQuantity('2.5', 'nanhang'), null)
+  assert.equal(parseManualChannelQuantity('2', 'nanhang'), 2)
+  assert.equal(parseManualChannelQuantity('2.5', 'fund_cash'), 2.5)
+  assert.equal(parseManualChannelQuantity('2.5', 'on_account'), 2.5)
+})
+
+test('人工履约现金成本按分四舍五入', () => {
+  assert.equal(calculateManualCostFen(12.34, 100), 1234)
+  assert.equal(calculateManualCostFen(0.015, 100), 2)
+})
+
+test('负数和超出数据库精度的数量返回非法', () => {
+  assert.equal(parseManualCreditQuantity('abc'), null)
+  assert.equal(parseManualCreditQuantity(-0.01), null)
+  assert.equal(parseManualCreditQuantity('1000000000000000'), null)
+})
diff --git a/apps/backend/src/services/cost-center/manual-credit-quantity.ts b/apps/backend/src/services/cost-center/manual-credit-quantity.ts
new file mode 100644
index 00000000..0c12d305
--- /dev/null
+++ b/apps/backend/src/services/cost-center/manual-credit-quantity.ts
@@ -0,0 +1,41 @@
+const QUANTITY_SCALE = 100
+const MAX_QUANTITY = 99_999_999_999.99
+const CASH_CHANNELS = new Set(['fund_cash', 'on_account'])
+
+/**
+ * 人工履约的现金金额统一保留 2 位小数。
+ * 积分渠道仍只接受整数，由配置入口按平台单独校验。
+ */
+export function normalizeManualCreditQuantity(value: unknown): number {
+  const parsed = Number(value)
+  if (!Number.isFinite(parsed) || parsed <= 0) return 0
+  const normalized = Math.round((parsed + Number.EPSILON) * QUANTITY_SCALE) / QUANTITY_SCALE
+  return Math.min(MAX_QUANTITY, normalized)
+}
+
+/** 解析接口入参；非法值返回 null，由调用方给出明确的业务错误。 */
+export function parseManualCreditQuantity(value: unknown): number | null {
+  const parsed = parseManualSignedCreditQuantity(value)
+  return parsed !== null && parsed >= 0 ? parsed : null
+}
+
+/** 积分渠道只接受整数；备用金现金和统一结算接受两位小数。 */
+export function parseManualChannelQuantity(value: unknown, platformKey: string): number | null {
+  const parsed = parseManualCreditQuantity(value)
+  if (parsed === null) return null
+  if (!CASH_CHANNELS.has(platformKey) && !Number.isInteger(parsed)) return null
+  return parsed
+}
+
+function parseManualSignedCreditQuantity(value: unknown): number | null {
+  const parsed = Number(value)
+  if (!Number.isFinite(parsed) || Math.abs(parsed) > MAX_QUANTITY) return null
+  return Math.round((parsed + Number.EPSILON) * QUANTITY_SCALE) / QUANTITY_SCALE
+}
+
+/** 成本金额始终落库为整数分；不足 1 分时按四舍五入处理。 */
+export function calculateManualCostFen(creditQuantity: unknown, unitPriceFen: unknown): number {
+  const quantity = normalizeManualCreditQuantity(creditQuantity)
+  const unitPrice = Math.max(0, Math.trunc(Number(unitPriceFen) || 0))
+  return Math.round(quantity * unitPrice)
+}
diff --git a/apps/backend/src/services/cost-center/manual-fulfillment-config-service.ts b/apps/backend/src/services/cost-center/manual-fulfillment-config-service.ts
index 99ba48ec..d59432b0 100644
--- a/apps/backend/src/services/cost-center/manual-fulfillment-config-service.ts
+++ b/apps/backend/src/services/cost-center/manual-fulfillment-config-service.ts
@@ -8,6 +8,11 @@ import { upsertInternalSkuChannel } from '../fulfillment/internal-sku-channel-se
 import { reconcilePendingCarriers } from '../fulfillment/carrier-reconciliation-service.js'
 import { canonicalizeInternalSku, containsCjk } from '../fulfillment/internal-sku-resolver.js'
 import { refreshFactsForDates } from '../finance/refresh-facts.js'
+import {
+  calculateManualCostFen,
+  normalizeManualCreditQuantity,
+  parseManualChannelQuantity,
+} from './manual-credit-quantity.js'
 
 /**
  * 人工履约 SKU 配置服务。
@@ -15,7 +20,7 @@ import { refreshFactsForDates } from '../finance/refresh-facts.js'
  * 口径（2026-10-24 确认）：
  *   * 配置主键优先取内部 SKU（快手 spec_json.skuNick / 拼多多 spec_json.outSkuSn），
  *     缺失时按 sku_code → sku_name 兜底；同名/同码算同一个商品，跨渠道共用一份配置；
- *   * 配置项：履约渠道（南航/乐玩/ROCK/备用金现金）+ 消耗积分 + 成本模式；
+ *   * 配置项：履约渠道（南航/乐玩/ROCK/备用金现金/统一结算）+ 消耗量 + 成本模式；
  *   * 换算率固定：1 积分 = 1 分钱；
  *   * 消耗积分 0 = 成本不固定，由客服在确认履约时手填实际成本；
  *   * 「重新匹配」= 把配置回填到历史人工订单项，幂等可反复执行。
@@ -23,7 +28,7 @@ import { refreshFactsForDates } from '../finance/refresh-facts.js'
  * 没有匹配引擎、没有打分：这就是一张带统计的 SKU 配置清单。
  */
 
-export const MANUAL_PLATFORM_KEYS = ['nanhang', 'lewan', 'rock', 'fund_cash'] as const
+export const MANUAL_PLATFORM_KEYS = ['nanhang', 'lewan', 'rock', 'fund_cash', 'on_account'] as const
 export type ManualPlatformKey = (typeof MANUAL_PLATFORM_KEYS)[number]
 
 /**
@@ -42,6 +47,7 @@ const PLATFORM_UNIT_PRICE_FEN: Record<ManualPlatformKey, number> = {
   lewan: 1,
   rock: 100,
   fund_cash: 100,
+  on_account: 100,
 }
 
 const PLATFORM_LABELS: Record<ManualPlatformKey, string> = {
@@ -49,6 +55,7 @@ const PLATFORM_LABELS: Record<ManualPlatformKey, string> = {
   lewan: '乐玩后台',
   rock: 'ROCK 后台',
   fund_cash: '备用金现金',
+  on_account: '统一结算',
 }
 
 /** 读取平台档案里配置的换算率；档案不存在时用默认表。 */
@@ -86,10 +93,18 @@ type ManualSkuRow = {
   scan_to_date: string | null
   config_id: number | null
   config_platform_key: string | null
-  config_credit_quantity: number | null
+  config_credit_quantity: number | string | null
   config_cost_mode: string | null
   config_canonical_product_id: number | null
   config_enabled: boolean | null
+  config_channels_json: unknown
+}
+
+type ManualChannelConfig = {
+  platformKey: ManualPlatformKey
+  creditQuantity: number
+  costMode: 'fixed' | 'variable'
+  enabled: boolean
 }
 
 /**
@@ -238,7 +253,10 @@ export async function listManualSkus(input: Record<string, unknown> = {}) {
   }
   if (platformKey) {
     params.push(platformKey)
-    conditions.push(`cfg.platform_key = $${params.length}`)
+    conditions.push(`(
+      cfg.platform_key = $${params.length}
+      OR cfg.channels_json @> jsonb_build_array(jsonb_build_object('platformKey', $${params.length}))
+    )`)
   }
   if (provider) {
     params.push(provider)
@@ -275,7 +293,8 @@ export async function listManualSkus(input: Record<string, unknown> = {}) {
         cfg.credit_quantity AS config_credit_quantity,
         cfg.cost_mode AS config_cost_mode,
         cfg.canonical_product_id AS config_canonical_product_id,
-        cfg.enabled AS config_enabled
+        cfg.enabled AS config_enabled,
+        cfg.channels_json AS config_channels_json
       FROM manual_sku_registry r
       LEFT JOIN manual_fulfillment_configs cfg
         ON canonicalize_internal_sku(cfg.sku_key) = canonicalize_internal_sku(r.sku_key)
@@ -340,8 +359,10 @@ export async function saveManualFulfillmentConfig(payload: JsonObject) {
       errorCode: 'manual_config_sku_key_required',
     })
   }
-  const platformKey = normalizePlatformKey(payload.platformKey ?? payload.platform_key)
-  const creditQuantity = normalizeCreditQuantity(payload.creditQuantity ?? payload.credit_quantity)
+  const channels = normalizeManualChannels(payload)
+  const primaryChannel = channels[0]!
+  const platformKey = primaryChannel.platformKey
+  const creditQuantity = primaryChannel.creditQuantity
   const canonicalProductId = normalizeOptionalId(
     payload.canonicalProductId ?? payload.canonical_product_id,
   )
@@ -349,7 +370,7 @@ export async function saveManualFulfillmentConfig(payload: JsonObject) {
   const note = optionalText(payload.note, 300)
 
   // 消耗积分为 0 = 成本不固定，客服确认履约时手填。
-  const costMode = creditQuantity > 0 ? 'fixed' : 'variable'
+  const costMode = primaryChannel.costMode
 
   const unitPrices = await loadPlatformUnitPriceFen()
   const now = nowIso()
@@ -411,7 +432,7 @@ export async function saveManualFulfillmentConfig(payload: JsonObject) {
           `UPDATE manual_fulfillment_configs
            SET sku_key = $2, canonical_product_id = $3, platform_key = $4,
                credit_quantity = $5, cost_mode = $6, enabled = $7, note = $8,
-               updated_at = $9
+               channels_json = $9::jsonb, updated_at = $10
            WHERE id = $1
            RETURNING *`,
           [
@@ -423,16 +444,27 @@ export async function saveManualFulfillmentConfig(payload: JsonObject) {
             costMode,
             enabled,
             note,
+            JSON.stringify(channels),
             now,
           ],
         )
       : await client.query(
           `INSERT INTO manual_fulfillment_configs (
              sku_key, canonical_product_id, platform_key, credit_quantity,
-             cost_mode, enabled, note, created_at, updated_at
-           ) VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $8)
+             cost_mode, enabled, note, channels_json, created_at, updated_at
+           ) VALUES ($1, $2, $3, $4, $5, $6, $7, $8::jsonb, $9, $9)
            RETURNING *`,
-          [skuKey, resolvedProductId, platformKey, creditQuantity, costMode, enabled, note, now],
+          [
+            skuKey,
+            resolvedProductId,
+            platformKey,
+            creditQuantity,
+            costMode,
+            enabled,
+            note,
+            JSON.stringify(channels),
+            now,
+          ],
         )
     return requiredRow(result.rows[0], '保存人工履约配置失败')
   })
@@ -776,7 +808,7 @@ async function attachCostVersionsForManualConfigs() {
       )
       SELECT
         $1, 'product', '', '', cfg.canonical_product_id, NULL,
-        (cfg.credit_quantity * (fp.config_json->>'rechargeUnitPriceFen')::bigint), 0,
+        ROUND(cfg.credit_quantity * (fp.config_json->>'rechargeUnitPriceFen')::bigint, 0)::bigint,
         '1970-01-01T00:00:00+08:00', 'manual', 'active',
         '人工履约配置：积分按平台换算率折算',
         NOW(), NOW()
@@ -817,10 +849,11 @@ export async function getManualFulfillmentConfig(skuKey: string) {
     sku_key: string
     canonical_product_id: number | null
     platform_key: string
-    credit_quantity: number
+    credit_quantity: number | string
     cost_mode: string
     enabled: boolean
     note: string
+    channels_json: unknown
     created_at: string
     updated_at: string
   }>(
@@ -842,16 +875,86 @@ export async function listManualPlatformOptions() {
     items: MANUAL_PLATFORM_KEYS.map((key) => ({
       key,
       label: PLATFORM_LABELS[key],
-      isCredit: key !== 'fund_cash',
+      isCredit: key !== 'fund_cash' && key !== 'on_account',
       creditUnitPriceFen: unitPrices[key],
     })),
   }
 }
 
+function normalizeStoredChannels(input: {
+  channels_json: unknown
+  platform_key: string
+  credit_quantity: number | string
+  cost_mode: string
+  enabled: boolean
+}): ManualChannelConfig[] {
+  const raw = Array.isArray(input.channels_json) ? input.channels_json : []
+  const parsed: ManualChannelConfig[] = []
+  const seen = new Set<ManualPlatformKey>()
+  for (const item of raw) {
+    if (!item || typeof item !== 'object' || Array.isArray(item)) continue
+    const row = item as Record<string, unknown>
+    const key = String(row.platformKey || row.platform_key || '').trim() as ManualPlatformKey
+    if (!MANUAL_PLATFORM_KEYS.includes(key) || seen.has(key)) continue
+    seen.add(key)
+    const creditQuantity =
+      parseManualChannelQuantity(row.creditQuantity ?? row.credit_quantity ?? 0, key) ?? 0
+    parsed.push({
+      platformKey: key,
+      creditQuantity,
+      costMode: creditQuantity > 0 ? 'fixed' : 'variable',
+      enabled: row.enabled !== false,
+    })
+  }
+  if (parsed.length > 0) return parsed
+
+  const key = String(input.platform_key || '').trim() as ManualPlatformKey
+  if (!MANUAL_PLATFORM_KEYS.includes(key)) return []
+  const creditQuantity = parseManualChannelQuantity(input.credit_quantity, key) ?? 0
+  return [
+    {
+      platformKey: key,
+      creditQuantity,
+      costMode: creditQuantity > 0 ? 'fixed' : 'variable',
+      enabled: input.enabled !== false,
+    },
+  ]
+}
+
+function mapConfiguredChannels(
+  channels: ManualChannelConfig[],
+  unitPrices: Record<ManualPlatformKey, number>,
+) {
+  return channels.map((channel) => {
+    const creditUnitPriceFen = unitPrices[channel.platformKey] ?? DEFAULT_CREDIT_UNIT_PRICE_FEN
+    return {
+      platformKey: channel.platformKey,
+      platformLabel: PLATFORM_LABELS[channel.platformKey] || channel.platformKey,
+      creditQuantity: channel.creditQuantity,
+      costMode: channel.costMode,
+      costFen: calculateManualCostFen(channel.creditQuantity, creditUnitPriceFen),
+      creditUnitPriceFen,
+      enabled: channel.enabled,
+      isFundCash: channel.platformKey === 'fund_cash',
+      isOnAccount: channel.platformKey === 'on_account',
+    }
+  })
+}
+
 function mapManualSku(row: ManualSkuRow, unitPrices: Record<ManualPlatformKey, number>) {
-  const creditQuantity = Number(row.config_credit_quantity || 0)
+  const creditQuantity = normalizeManualCreditQuantity(row.config_credit_quantity)
   const platformKey = (row.config_platform_key || '') as ManualPlatformKey
   const unitPriceFen = unitPrices[platformKey] ?? DEFAULT_CREDIT_UNIT_PRICE_FEN
+  const channels =
+    row.config_id === null
+      ? []
+      : normalizeStoredChannels({
+          channels_json: row.config_channels_json,
+          platform_key: row.config_platform_key || '',
+          credit_quantity: row.config_credit_quantity || 0,
+          cost_mode: row.config_cost_mode || 'variable',
+          enabled: row.config_enabled !== false,
+        })
   return {
     id: Number(row.id),
     skuKey: row.sku_key,
@@ -873,12 +976,13 @@ function mapManualSku(row: ManualSkuRow, unitPrices: Record<ManualPlatformKey, n
           platformLabel: PLATFORM_LABELS[platformKey] || '',
           creditQuantity,
           costMode: row.config_cost_mode || 'variable',
-          costFen: creditQuantity * unitPriceFen,
+          costFen: calculateManualCostFen(creditQuantity, unitPriceFen),
           creditUnitPriceFen: unitPriceFen,
           canonicalProductId: row.config_canonical_product_id
             ? Number(row.config_canonical_product_id)
             : null,
           enabled: row.config_enabled !== false,
+          channels: mapConfiguredChannels(channels, unitPrices),
         }
       : null,
   }
@@ -890,18 +994,20 @@ function mapManualConfig(
     sku_key: string
     canonical_product_id: number | null
     platform_key: string
-    credit_quantity: number
+    credit_quantity: number | string
     cost_mode: string
     enabled: boolean
     note: string
+    channels_json: unknown
     created_at: string
     updated_at: string
   },
   unitPrices: Record<ManualPlatformKey, number>,
 ) {
-  const creditQuantity = Number(row.credit_quantity || 0)
+  const creditQuantity = normalizeManualCreditQuantity(row.credit_quantity)
   const platformKey = row.platform_key as ManualPlatformKey
   const unitPriceFen = unitPrices[platformKey] ?? DEFAULT_CREDIT_UNIT_PRICE_FEN
+  const channels = normalizeStoredChannels(row)
   return {
     id: Number(row.id),
     skuKey: row.sku_key,
@@ -910,9 +1016,10 @@ function mapManualConfig(
     platformLabel: PLATFORM_LABELS[platformKey] || row.platform_key,
     creditQuantity,
     costMode: row.cost_mode,
-    costFen: creditQuantity * unitPriceFen,
+    costFen: calculateManualCostFen(creditQuantity, unitPriceFen),
     creditUnitPriceFen: unitPriceFen,
     enabled: row.enabled,
+    channels: mapConfiguredChannels(channels, unitPrices),
     note: row.note || '',
     createdAt: row.created_at,
     updatedAt: row.updated_at,
@@ -930,14 +1037,67 @@ function normalizePlatformKey(value: unknown): ManualPlatformKey {
   return text as ManualPlatformKey
 }
 
-function normalizeCreditQuantity(value: unknown) {
-  const parsed = Number(value)
-  if (!Number.isFinite(parsed) || parsed < 0 || !Number.isInteger(parsed)) {
-    throw createHttpError('消耗积分必须是非负整数', {
-      statusCode: 400,
-      errorCode: 'manual_config_credit_invalid',
+function normalizeManualChannels(payload: JsonObject): ManualChannelConfig[] {
+  const rawChannels = Array.isArray(payload.channels) ? payload.channels : []
+  const source =
+    rawChannels.length > 0
+      ? rawChannels
+      : [
+          {
+            platformKey: payload.platformKey ?? payload.platform_key,
+            creditQuantity: payload.creditQuantity ?? payload.credit_quantity,
+            enabled: payload.enabled,
+          },
+        ]
+  const seen = new Set<ManualPlatformKey>()
+  const channels: ManualChannelConfig[] = []
+
+  for (const raw of source) {
+    if (!raw || typeof raw !== 'object' || Array.isArray(raw)) continue
+    const item = raw as JsonObject
+    const platformKey = normalizePlatformKey(item.platformKey ?? item.platform_key)
+    if (seen.has(platformKey)) continue
+    seen.add(platformKey)
+    const creditQuantity = normalizeCreditQuantity(
+      item.creditQuantity ?? item.credit_quantity ?? 0,
+      platformKey,
+    )
+    channels.push({
+      platformKey,
+      creditQuantity,
+      costMode: creditQuantity > 0 ? 'fixed' : 'variable',
+      enabled: item.enabled === false ? false : true,
     })
   }
+
+  if (channels.length === 0) {
+    throw createHttpError('请至少配置一个履约渠道', {
+      statusCode: 400,
+      errorCode: 'manual_config_channels_required',
+    })
+  }
+  if (channels.length > 10) {
+    throw createHttpError('单个 SKU 最多配置 10 个履约渠道', {
+      statusCode: 400,
+      errorCode: 'manual_config_channels_too_many',
+    })
+  }
+  return channels
+}
+
+function normalizeCreditQuantity(value: unknown, platformKey: ManualPlatformKey) {
+  const parsed = parseManualChannelQuantity(value, platformKey)
+  if (parsed === null) {
+    throw createHttpError(
+      platformKey === 'fund_cash' || platformKey === 'on_account'
+        ? '金额必须是大于等于 0 且最多 2 位小数的数字'
+        : '积分渠道的消耗积分必须是非负整数',
+      {
+        statusCode: 400,
+        errorCode: 'manual_config_credit_invalid',
+      },
+    )
+  }
   return parsed
 }
 
diff --git a/apps/backend/src/services/cost-center/product-catalog-service.ts b/apps/backend/src/services/cost-center/product-catalog-service.ts
index 92956dce..acf6257b 100644
--- a/apps/backend/src/services/cost-center/product-catalog-service.ts
+++ b/apps/backend/src/services/cost-center/product-catalog-service.ts
@@ -822,7 +822,7 @@ export async function getAdminChannelMappingDiagnostics(payload: JsonObject = {}
 
   const modes = channel
     ? [channel]
-    : ['work_order', 'affiliate_dash', 'third_party_voucher', 'manual']
+    : ['work_order', 'affiliate_dash', 'third_party_voucher', 'manual', 'on_account']
   // 顺序跑：并行会同时扫 cost_exceptions，实测 4 路并发比串行更慢（I/O 争抢）。
   const aggregates: Array<{ groupTotal: number; itemTotal: number }> = []
   for (const mode of modes) {
@@ -874,7 +874,7 @@ export async function listAdminUnmappedMappingGroups(payload: JsonObject = {}) {
   // 按履约方式拆开统计：命中索引，单模式约 90ms；「全部」时顺序跑四种模式。
   const modes = channel
     ? [channel]
-    : ['work_order', 'affiliate_dash', 'third_party_voucher', 'manual']
+    : ['work_order', 'affiliate_dash', 'third_party_voucher', 'manual', 'on_account']
   const totals: Array<{ groupTotal: number; itemTotal: number }> = []
   for (const mode of modes) {
     const totalParams = [...params, mode]
diff --git a/apps/backend/src/services/finance/manual-fulfillment-integrity.test.ts b/apps/backend/src/services/finance/manual-fulfillment-integrity.test.ts
index fb2a4973..452cddfe 100644
--- a/apps/backend/src/services/finance/manual-fulfillment-integrity.test.ts
+++ b/apps/backend/src/services/finance/manual-fulfillment-integrity.test.ts
@@ -21,6 +21,17 @@ test('人工成本：固定成本按配置积分 × 平台换算率', () => {
   )
 })
 
+test('人工成本：备用金和统一结算金额支持两位小数', () => {
+  assert.deepEqual(
+    resolveManualFulfillmentCost({
+      creditQuantity: 12.34,
+      unitPriceFen: 100,
+      providedCostFen: undefined,
+    }),
+    { costFen: 1234, costMode: 'fixed' },
+  )
+})
+
 test('人工成本：成本不固定必须手填正数金额', () => {
   assert.deepEqual(
     resolveManualFulfillmentCost({
diff --git a/apps/backend/src/services/finance/manual-fulfillment-service.ts b/apps/backend/src/services/finance/manual-fulfillment-service.ts
index e51f3a4f..59fc8b4e 100644
--- a/apps/backend/src/services/finance/manual-fulfillment-service.ts
+++ b/apps/backend/src/services/finance/manual-fulfillment-service.ts
@@ -17,6 +17,11 @@ import {
 import { rebuildChannelSalesDailyFacts } from './sales-facts-channel-service.js'
 import { syncFinanceLedgerFromFacts } from './finance-ledger-service.js'
 import { scheduleVoucherConsumeForOrderItems } from '../fulfillment/voucher-consume-queue-service.js'
+import {
+  calculateManualCostFen,
+  normalizeManualCreditQuantity,
+  parseManualChannelQuantity,
+} from '../cost-center/manual-credit-quantity.js'
 
 /**
  * 人工履约待办与「确认履约」。
@@ -37,6 +42,92 @@ const PLATFORM_LABELS: Record<string, string> = {
   lewan: '乐玩后台',
   rock: 'ROCK 后台',
   fund_cash: '备用金现金',
+  on_account: '统一结算',
+}
+
+const MANUAL_PLATFORM_KEYS = ['nanhang', 'lewan', 'rock', 'fund_cash', 'on_account'] as const
+type ManualExecutionPlatformKey = (typeof MANUAL_PLATFORM_KEYS)[number]
+
+type ManualConfiguredChannel = {
+  platformKey: ManualExecutionPlatformKey
+  platformLabel: string
+  creditQuantity: number
+  creditUnitPriceFen: number
+  costFen: number | null
+  costMode: 'fixed' | 'variable'
+  isFundCash: boolean
+  isOnAccount: boolean
+  enabled: boolean
+}
+
+async function loadManualPlatformUnitPrices(): Promise<Record<ManualExecutionPlatformKey, number>> {
+  const result = await query<{ profile_key: string; config_json: Record<string, unknown> }>(
+    `SELECT profile_key, config_json FROM fulfillment_profiles WHERE profile_key LIKE 'manual_%'`,
+  )
+  const prices: Record<ManualExecutionPlatformKey, number> = {
+    nanhang: 1,
+    lewan: 1,
+    rock: 100,
+    fund_cash: 100,
+    on_account: 100,
+  }
+  for (const row of result.rows) {
+    const key = row.profile_key.replace(/^manual_/, '') as ManualExecutionPlatformKey
+    const price = Number(row.config_json?.rechargeUnitPriceFen)
+    if (key in prices && Number.isInteger(price) && price > 0) {
+      prices[key] = price
+    }
+  }
+  return prices
+}
+
+function resolveManualConfiguredChannels(input: {
+  channelsJson: unknown
+  legacyPlatformKey: unknown
+  legacyCreditQuantity: unknown
+  legacyCostMode: unknown
+  legacyEnabled: unknown
+  unitPrices: Record<ManualExecutionPlatformKey, number>
+}): ManualConfiguredChannel[] {
+  const raw = Array.isArray(input.channelsJson) ? input.channelsJson : []
+  const source =
+    raw.length > 0
+      ? raw
+      : [
+          {
+            platformKey: input.legacyPlatformKey,
+            creditQuantity: input.legacyCreditQuantity,
+            costMode: input.legacyCostMode,
+            enabled: input.legacyEnabled,
+          },
+        ]
+  const seen = new Set<ManualExecutionPlatformKey>()
+  const channels: ManualConfiguredChannel[] = []
+
+  for (const item of source) {
+    if (!item || typeof item !== 'object' || Array.isArray(item)) continue
+    const row = item as Record<string, unknown>
+    const platformKey = String(
+      row.platformKey ?? row.platform_key ?? '',
+    ).trim() as ManualExecutionPlatformKey
+    if (!MANUAL_PLATFORM_KEYS.includes(platformKey) || seen.has(platformKey)) continue
+    if (row.enabled === false) continue
+    seen.add(platformKey)
+    const creditQuantity = parseManualChannelQuantity(row.creditQuantity, platformKey) ?? 0
+    const unitPriceFen = input.unitPrices[platformKey]
+    channels.push({
+      platformKey,
+      platformLabel: PLATFORM_LABELS[platformKey] || platformKey,
+      creditQuantity,
+      creditUnitPriceFen: unitPriceFen,
+      costFen: creditQuantity > 0 ? calculateManualCostFen(creditQuantity, unitPriceFen) : null,
+      costMode: creditQuantity > 0 ? 'fixed' : 'variable',
+      isFundCash: platformKey === 'fund_cash',
+      isOnAccount: platformKey === 'on_account',
+      enabled: true,
+    })
+  }
+  return channels
 }
 
 type PendingRow = {
@@ -55,6 +146,7 @@ type PendingRow = {
   credit_quantity: string
   cost_mode: string
   credit_unit_price_fen: string
+  config_channels_json: unknown
   fulfilled_at: string | null
 }
 
@@ -67,6 +159,7 @@ type ConfirmContextRow = {
   shop_id: string
   sku_code: string
   sku_name: string
+  internal_sku: string
   revenue_fen: string
   basis_at: string
   canonical_product_id: number | null
@@ -76,6 +169,7 @@ type ConfirmContextRow = {
   credit_quantity: string
   cost_mode: string
   credit_unit_price_fen: string
+  config_channels_json: unknown
   work_order_id: number | null
   work_order_no: string | null
   work_product_rule_id: number | null
@@ -91,6 +185,7 @@ export async function listManualFulfillmentPending(
   input: Record<string, unknown> = {},
   session: AdminSession,
 ) {
+  const unitPrices = await loadManualPlatformUnitPrices()
   const page = normalizePositiveInteger(input.page, 1, '页码')
   const pageSize = Math.min(
     100,
@@ -173,6 +268,7 @@ export async function listManualFulfillmentPending(
        cfg.platform_key,
        cfg.credit_quantity,
        cfg.cost_mode,
+       cfg.channels_json AS config_channels_json,
        COALESCE((fp.config_json->>'rechargeUnitPriceFen')::bigint, 1) AS credit_unit_price_fen,
        fulfilled.fulfilled_at
      FROM order_items oi
@@ -187,7 +283,7 @@ export async function listManualFulfillmentPending(
   )
 
   return {
-    items: result.rows.map(mapPending),
+    items: result.rows.map((row) => mapPending(row, unitPrices)),
     pagination: { page, pageSize, total: Number(countResult.rows[0]?.total || 0) },
   }
 }
@@ -204,6 +300,7 @@ export async function confirmManualFulfillment(payload: JsonObject, session: Adm
     '请选择订单项',
   )
   const now = nowIso()
+  const platformUnitPrices = await loadManualPlatformUnitPrices()
 
   // 钱与成本必须同一事务：先锁订单项、复查未履约，再扣款、最后写快照。
   // 任何一步失败（余额不足、成本版本缺失、重复快照）都整体回滚，不会留下「扣了钱没记成本」。
@@ -223,14 +320,16 @@ export async function confirmManualFulfillment(payload: JsonObject, session: Adm
           o.shop_id,
           oi.sku_code,
           oi.sku_name,
+          resolve_internal_sku(oi.manual_sku_key, oi.sku_name, oi.sku_code) AS internal_sku,
           COALESCE(oi.revenue_amount_fen, 0)::bigint AS revenue_fen,
           COALESCE(o.paid_at, o.created_at) AS basis_at,
           oi.canonical_product_id,
           COALESCE(oi.fulfillment_channel, CASE WHEN oi.fulfillment_status = 'archived' THEN 'archived' ELSE 'pending' END) AS channel,
           oi.fulfillment_config_id AS config_id,
           COALESCE(cfg.platform_key, '') AS platform_key,
-          COALESCE(cfg.credit_quantity, 0)::bigint AS credit_quantity,
+          COALESCE(cfg.credit_quantity, 0) AS credit_quantity,
           COALESCE(cfg.cost_mode, 'variable') AS cost_mode,
+          cfg.channels_json AS config_channels_json,
           COALESCE((fp.config_json->>'rechargeUnitPriceFen')::bigint, 1) AS credit_unit_price_fen,
           wo.id AS work_order_id,
           wo.work_order_no,
@@ -284,13 +383,30 @@ export async function confirmManualFulfillment(payload: JsonObject, session: Adm
         errorCode: 'manual_fulfillment_config_missing',
       })
     }
-    const platformKey = row.platform_key as PlatformCreditKey | 'fund_cash'
-    if (platformKey !== 'fund_cash' && !PLATFORM_CREDIT_KEYS.includes(platformKey)) {
-      throw createHttpError('该商品的人工履约平台配置无效，请重新配置', {
+    const configuredChannels = resolveManualConfiguredChannels({
+      channelsJson: row.config_channels_json,
+      legacyPlatformKey: row.platform_key,
+      legacyCreditQuantity: row.credit_quantity,
+      legacyCostMode: row.cost_mode,
+      legacyEnabled: true,
+      unitPrices: platformUnitPrices,
+    })
+    if (configuredChannels.length === 0) {
+      throw createHttpError('该商品没有可用的人工履约渠道，请重新配置', {
         statusCode: 409,
         errorCode: 'manual_fulfillment_config_invalid',
       })
     }
+    const requestedPlatformKey = String(payload.platformKey ?? payload.platform_key ?? '').trim()
+    const selectedChannel =
+      configuredChannels.find((channel) => channel.platformKey === requestedPlatformKey) ||
+      (configuredChannels.length === 1 ? configuredChannels[0] : undefined)
+    if (!selectedChannel) {
+      throw createHttpError('请选择本次实际执行的履约渠道', {
+        statusCode: 400,
+        errorCode: 'manual_fulfillment_platform_required',
+      })
+    }
 
     // 锁内复查：并发/双击的第二个请求会等锁，醒来后看到快照直接拒绝，不会重复扣款。
     const existing = await client.query<{ id: number }>(
@@ -306,20 +422,26 @@ export async function confirmManualFulfillment(payload: JsonObject, session: Adm
       })
     }
 
-    const creditQuantity = Number(row.credit_quantity || 0)
-    const unitPriceFen = Number(row.credit_unit_price_fen || 1)
-    if (platformKey !== 'fund_cash' && creditQuantity <= 0) {
+    const platformKey = selectedChannel.platformKey
+    const creditQuantity = selectedChannel.creditQuantity
+    const unitPriceFen = selectedChannel.creditUnitPriceFen
+    if (platformKey !== 'fund_cash' && platformKey !== 'on_account' && creditQuantity <= 0) {
       throw createHttpError('该人工 SKU 的积分配置无效，请先在成本中心重新配置', {
         statusCode: 409,
         errorCode: 'manual_fulfillment_config_invalid',
       })
     }
 
-    const costPlan = resolveManualFulfillmentCost({
-      creditQuantity,
-      unitPriceFen,
-      providedCostFen: payload.costFen ?? payload.cost_fen ?? payload.amountFen,
-    })
+    const providedCostFen = payload.costFen ?? payload.cost_fen ?? payload.amountFen
+    const costPlan =
+      platformKey === 'on_account' &&
+      (providedCostFen === undefined || providedCostFen === null || providedCostFen === '')
+        ? ({ costFen: 0, costMode: 'variable' } as const)
+        : resolveManualFulfillmentCost({
+            creditQuantity,
+            unitPriceFen,
+            providedCostFen,
+          })
     const costFen = costPlan.costFen
     const payeeName = optionalText(payload.payeeName ?? payload.payee_name, 120)
     const note = optionalText(payload.note, 300)
@@ -342,9 +464,12 @@ export async function confirmManualFulfillment(payload: JsonObject, session: Adm
     let fundExpenseId: number | null = null
     let creditEntryId: number | null = null
     let balanceAfter: number | null = null
-    let subjectSource: 'manual_expense' | 'platform_credit'
+    let onAccountBillId: number | null = null
+    let subjectSource: 'manual_expense' | 'platform_credit' | 'on_account'
 
-    if (platformKey === 'fund_cash') {
+    if (platformKey === 'on_account') {
+      subjectSource = 'on_account'
+    } else if (platformKey === 'fund_cash') {
       // 备用金现金：复用唯一写入口，但把 client 传进去，和快照共用同一个事务。
       const fundAccountId = await resolveFundAccountId(payload, session, client)
       const { writeFundExpense } = await import('../admin/admin-fund-service.js')
@@ -457,11 +582,49 @@ export async function confirmManualFulfillment(payload: JsonObject, session: Adm
       })
     }
 
+    if (platformKey === 'on_account') {
+      const billNo = `OAB${Date.now()}${orderItemId}`
+      const bill = await client.query<{ id: number }>(
+        `
+          INSERT INTO on_account_bills (
+            bill_no, order_id, order_item_id, sku_key, canonical_product_id,
+            platform_order_id, amount_fen, status, payee_name, note, metadata_json,
+            created_by_admin_user_id, created_at, updated_at
+          ) VALUES (
+            $1, $2, $3, $4, $5, $6, $7, 'pending', $8, $9, $10::jsonb, $11, $12, $12
+          )
+          RETURNING id
+        `,
+        [
+          billNo,
+          row.order_id_resolved,
+          orderItemId,
+          String(row.internal_sku || row.sku_name || '').trim(),
+          row.canonical_product_id,
+          row.platform_order_id,
+          costFen,
+          payeeName,
+          note,
+          JSON.stringify({
+            platformKey,
+            configId: Number(row.config_id),
+            creditQuantity,
+            costMode: costPlan.costMode,
+            orderItemId,
+          }),
+          session.userId,
+          now,
+        ],
+      )
+      onAccountBillId = Number(bill.rows[0]?.id || 0) || null
+    }
+
     // 人工确认即渠道成立：写新三列，避免订单一直停在 pending。
+    const finalChannel = platformKey === 'on_account' ? 'on_account' : 'manual'
     await client.query(
       `
         UPDATE order_items
-        SET fulfillment_channel = 'manual',
+        SET fulfillment_channel = $3,
             fulfillment_status = 'assigned',
             fulfillment_source = 'manual_confirm',
             fulfillment_decided_at = $2,
@@ -469,7 +632,7 @@ export async function confirmManualFulfillment(payload: JsonObject, session: Adm
         WHERE id = $1
           AND fulfillment_status <> 'archived'
       `,
-      [orderItemId, now],
+      [orderItemId, now, finalChannel],
     )
 
     // 人工缺成本异常立即收口，不等下一轮定时任务。
@@ -508,6 +671,7 @@ export async function confirmManualFulfillment(payload: JsonObject, session: Adm
       fundExpenseId,
       creditEntryId,
       balanceAfter,
+      onAccountBillId,
     }
   })
 
@@ -754,10 +918,13 @@ export function resolveManualFulfillmentCost(input: {
   unitPriceFen: number
   providedCostFen?: unknown
 }): { costFen: number; costMode: 'fixed' | 'variable' } {
-  const creditQuantity = Math.max(0, Math.trunc(Number(input.creditQuantity) || 0))
+  const creditQuantity = normalizeManualCreditQuantity(input.creditQuantity)
   if (creditQuantity > 0) {
     const unitPriceFen = Math.max(0, Math.trunc(Number(input.unitPriceFen) || 0))
-    return { costFen: creditQuantity * unitPriceFen, costMode: 'fixed' }
+    return {
+      costFen: calculateManualCostFen(creditQuantity, unitPriceFen),
+      costMode: 'fixed',
+    }
   }
   if (
     input.providedCostFen === undefined ||
@@ -779,10 +946,16 @@ export function resolveManualFulfillmentCost(input: {
   return { costFen, costMode: 'variable' }
 }
 
-function mapPending(row: PendingRow) {
-  const creditQuantity = Number(row.credit_quantity || 0)
-  const unitPriceFen = Number(row.credit_unit_price_fen || 1)
-  const isFundCash = row.platform_key === 'fund_cash'
+function mapPending(row: PendingRow, unitPrices: Record<ManualExecutionPlatformKey, number>) {
+  const channels = resolveManualConfiguredChannels({
+    channelsJson: row.config_channels_json,
+    legacyPlatformKey: row.platform_key,
+    legacyCreditQuantity: row.credit_quantity,
+    legacyCostMode: row.cost_mode,
+    legacyEnabled: true,
+    unitPrices,
+  })
+  const primary = channels[0]
   return {
     orderItemId: Number(row.order_item_id),
     orderId: Number(row.order_id),
@@ -795,14 +968,16 @@ function mapPending(row: PendingRow) {
     revenueFen: Number(row.revenue_fen || 0),
     paidAt: row.paid_at,
     configId: Number(row.config_id),
-    platformKey: row.platform_key,
-    platformLabel: PLATFORM_LABELS[row.platform_key] || row.platform_key,
-    isFundCash,
-    creditQuantity,
-    creditUnitPriceFen: unitPriceFen,
-    costMode: row.cost_mode || 'variable',
+    platformKey: primary?.platformKey || '',
+    platformLabel: primary?.platformLabel || '',
+    isFundCash: primary?.isFundCash === true,
+    isOnAccount: primary?.isOnAccount === true,
+    creditQuantity: primary?.creditQuantity || 0,
+    creditUnitPriceFen: primary?.creditUnitPriceFen || 1,
+    costMode: primary?.costMode || 'variable',
     /** 固定成本的金额；成本不固定时为 null，客服要手填。 */
-    costFen: creditQuantity > 0 ? creditQuantity * unitPriceFen : null,
+    costFen: primary?.costFen ?? null,
+    channels,
     fulfilled: Boolean(row.fulfilled_at),
     fulfilledAt: row.fulfilled_at || null,
   }
diff --git a/apps/backend/src/services/fulfillment/carrier-creation-service.ts b/apps/backend/src/services/fulfillment/carrier-creation-service.ts
index 9611a0a9..5b013571 100644
--- a/apps/backend/src/services/fulfillment/carrier-creation-service.ts
+++ b/apps/backend/src/services/fulfillment/carrier-creation-service.ts
@@ -182,6 +182,10 @@ export async function ensureCarrierForOrderItem(input: {
     return { ready: true, created: false, reason: 'carrier_not_required', message: '' }
   }
 
+  if (channel === 'on_account') {
+    return { ready: true, created: false, reason: 'carrier_not_required', message: '' }
+  }
+
   if (channel === 'work_order') {
     if (await hasWorkOrder(Number(item.id))) {
       return { ready: true, created: false, reason: 'work_order_exists', message: '' }
diff --git a/apps/backend/src/services/fulfillment/channel-assign-service.ts b/apps/backend/src/services/fulfillment/channel-assign-service.ts
index f2baa987..4e08ab3c 100644
--- a/apps/backend/src/services/fulfillment/channel-assign-service.ts
+++ b/apps/backend/src/services/fulfillment/channel-assign-service.ts
@@ -213,7 +213,7 @@ export function resolveChannelDecision(item: ChannelCandidateItem): ChannelDecis
         pendingReason: '',
       }
     }
-    if (plan.primary.channel === 'third_party_voucher') {
+    if (plan.primary.channel === 'third_party_voucher' || plan.primary.channel === 'on_account') {
       return {
         channel: plan.primary.channel,
         source: 'auto_mapping',
@@ -419,13 +419,14 @@ export async function assignPendingOrderItemChannels(
             AS input(id, channel, source)
           WHERE oi.id = input.id
             AND oi.fulfillment_status = 'pending'
-            AND oi.fulfillment_locked = FALSE
+            AND (oi.fulfillment_locked = FALSE OR $4::boolean)
           RETURNING oi.id
         `,
         [
           assignments.map((row) => row.id),
           assignments.map((row) => row.channel),
           assignments.map((row) => row.source),
+          options.includeLocked === true,
         ],
       )
       const assignedItemIds = updated.rows
@@ -456,11 +457,18 @@ export async function assignOrderItemsAfterCarrierReady(input: {
   source: FulfillmentSource
   lock: boolean
   note?: string | undefined
-}): Promise<{ updated: number; carrierFailed: number }> {
+  canonicalProductId?: number | null
+}): Promise<{
+  updated: number
+  carrierFailed: number
+  carrierFailures: Array<{ orderItemId: number; reason: string; message: string }>
+}> {
   const ids = [
     ...new Set(input.orderItemIds.map(Number).filter((id) => Number.isInteger(id) && id > 0)),
   ]
-  if (ids.length === 0) return { updated: 0, carrierFailed: 0 }
+  if (ids.length === 0) {
+    return { updated: 0, carrierFailed: 0, carrierFailures: [] }
+  }
 
   const items = (
     await query<OrderItemRow>(`SELECT * FROM order_items WHERE id = ANY($1::bigint[])`, [ids])
@@ -473,6 +481,7 @@ export async function assignOrderItemsAfterCarrierReady(input: {
   )
   const assignedIds: number[] = []
   let carrierFailed = 0
+  const carrierFailures: Array<{ orderItemId: number; reason: string; message: string }> = []
 
   for (const item of items) {
     if (item.fulfillment_status === 'archived') continue
@@ -515,6 +524,11 @@ export async function assignOrderItemsAfterCarrierReady(input: {
 
     if (!carrier.ready) {
       carrierFailed += 1
+      carrierFailures.push({
+        orderItemId: Number(item.id),
+        reason: carrier.reason,
+        message: carrier.message,
+      })
       if (item.fulfillment_status === 'assigned') {
         // 运营切换渠道失败时恢复原渠道，宁可保留旧状态，也不制造渠道与载体不一致。
         await query(
@@ -542,12 +556,13 @@ export async function assignOrderItemsAfterCarrierReady(input: {
       } else {
         await query(
           `UPDATE order_items
-           SET fulfillment_channel = NULL,
+           SET fulfillment_channel = $3,
                fulfillment_status = 'pending',
-               fulfillment_source = '',
+               fulfillment_source = 'operator_assigned',
                fulfillment_locked = TRUE,
                fulfillment_pending_reason = 'no_carrier',
                fulfillment_pending_detail = $2::jsonb,
+               canonical_product_id = COALESCE($4, canonical_product_id),
                updated_at = NOW()
            WHERE id = $1 AND fulfillment_status <> 'archived'`,
           [
@@ -558,6 +573,8 @@ export async function assignOrderItemsAfterCarrierReady(input: {
               message: carrier.message,
               carrierIssue: carrier.reason,
             }),
+            input.channel,
+            input.canonicalProductId || null,
           ],
         )
       }
@@ -570,12 +587,20 @@ export async function assignOrderItemsAfterCarrierReady(input: {
            fulfillment_status = 'assigned',
            fulfillment_source = $3,
            fulfillment_locked = $4,
+           canonical_product_id = COALESCE($6, canonical_product_id),
            fulfillment_reason = COALESCE(NULLIF($5, ''), fulfillment_reason),
            fulfillment_pending_reason = NULL,
            fulfillment_pending_detail = NULL,
            updated_at = NOW()
        WHERE id = $1 AND fulfillment_status <> 'archived'`,
-      [item.id, input.channel, input.source, input.lock, String(input.note || '').slice(0, 200)],
+      [
+        item.id,
+        input.channel,
+        input.source,
+        input.lock,
+        String(input.note || '').slice(0, 200),
+        input.canonicalProductId || null,
+      ],
     )
     if ((updated.rowCount || 0) > 0) assignedIds.push(Number(item.id))
   }
@@ -611,7 +636,11 @@ export async function assignOrderItemsAfterCarrierReady(input: {
     [ids, input.channel, input.source, input.lock],
   )
   await syncAssignedChannelSnapshots(ids, input.channel, input.source)
-  return { updated: Number(final.rows[0]?.count || assignedIds.length), carrierFailed }
+  return {
+    updated: Number(final.rows[0]?.count || assignedIds.length),
+    carrierFailed,
+    carrierFailures,
+  }
 }
 
 async function syncAssignedChannelSnapshots(
@@ -646,7 +675,9 @@ async function syncAssignedChannelSnapshots(
             reason:
               channel === 'work_order'
                 ? '内部 SKU 渠道配置指定接单平台'
-                : '内部 SKU 渠道配置指定第三方卡券',
+                : channel === 'on_account'
+                  ? '内部 SKU 渠道配置指定统一结算'
+                  : '内部 SKU 渠道配置指定第三方卡券',
             matchedRule: null,
             candidates: [],
             skipped: [],
@@ -963,7 +994,9 @@ export async function unlockChannel(orderItemIds: number[]): Promise<{ updated:
 }
 
 export type PendingGroupRow = {
-  internal_sku: string
+  group_key: string
+  scope_type: 'internal_sku' | 'source_sku'
+  internal_sku: string | null
   sku_name: string
   providers: string[]
   shop_ids: string[]
@@ -980,7 +1013,7 @@ export type PendingGroupRow = {
 }
 
 type PendingShopNameRow = {
-  internal_sku: string
+  group_key: string
   provider: string
   shop_id: string
   shop_name: string
@@ -989,6 +1022,20 @@ type PendingShopNameRow = {
 
 type PendingGroupDbRow = Omit<PendingGroupRow, 'shops'>
 
+const PENDING_GROUP_KEY_SQL = `
+  CASE
+    WHEN COALESCE(BTRIM(${INTERNAL_SKU_SQL}), '') <> ''
+      THEN 'sku:' || encode(convert_to(${INTERNAL_SKU_SQL}, 'UTF8'), 'hex')
+    ELSE 'source:' || encode(
+      convert_to(
+        CONCAT_WS(CHR(31), o.provider, o.shop_id, oi.sku_code),
+        'UTF8'
+      ),
+      'hex'
+    )
+  END
+`
+
 /** 待分类队列：按全局内部 SKU 聚合（跨平台、跨店铺合并为一行）。 */
 export async function listPendingChannelGroups(input: {
   page?: number
@@ -1010,13 +1057,16 @@ export async function listPendingChannelGroups(input: {
 
   const total = await query<{ count: number }>(
     `
-      SELECT COUNT(*)::int AS count FROM (
-        SELECT 1
+      WITH pending_items AS (
+        SELECT
+          ${INTERNAL_SKU_SQL} AS internal_sku,
+          ${PENDING_GROUP_KEY_SQL} AS group_key
         FROM order_items oi
         JOIN orders o ON o.id = oi.order_id
         WHERE ${where}
-        GROUP BY ${INTERNAL_SKU_SQL}
-      ) grouped
+      )
+      SELECT COUNT(DISTINCT group_key)::int AS count
+      FROM pending_items
     `,
     params,
   )
@@ -1024,86 +1074,116 @@ export async function listPendingChannelGroups(input: {
   params.push(pageSize, (page - 1) * pageSize)
   const rows = await query<PendingGroupDbRow>(
     `
+      WITH pending_items AS (
+        SELECT
+          oi.id,
+          oi.order_id,
+          oi.sku_code,
+          oi.sku_name,
+          oi.fulfillment_locked,
+          oi.fulfillment_pending_reason,
+          oi.fulfillment_pending_detail,
+          oi.revenue_amount_fen,
+          oi.created_at,
+          o.provider,
+          o.shop_id,
+          ${INTERNAL_SKU_SQL} AS internal_sku,
+          ${PENDING_GROUP_KEY_SQL} AS group_key
+        FROM order_items oi
+        JOIN orders o ON o.id = oi.order_id
+        WHERE ${where}
+      )
       SELECT
-        ${INTERNAL_SKU_SQL} AS internal_sku,
-        MIN(oi.sku_name) AS sku_name,
-        array_agg(DISTINCT o.provider) AS providers,
-        array_agg(DISTINCT o.shop_id) AS shop_ids,
-        array_agg(DISTINCT oi.sku_code) AS sku_codes,
-        array_remove(array_agg(DISTINCT oi.fulfillment_pending_reason), NULL) AS pending_reasons,
+        pi.group_key,
+        CASE WHEN pi.internal_sku <> '' THEN 'internal_sku' ELSE 'source_sku' END AS scope_type,
+        pi.internal_sku,
+        MIN(pi.sku_name) AS sku_name,
+        array_agg(DISTINCT pi.provider) AS providers,
+        array_agg(DISTINCT pi.shop_id) AS shop_ids,
+        array_agg(DISTINCT pi.sku_code) AS sku_codes,
+        array_remove(array_agg(DISTINCT pi.fulfillment_pending_reason), NULL) AS pending_reasons,
         array_remove(
           array_agg(
             DISTINCT COALESCE(
-              oi.fulfillment_pending_detail->>'carrierIssue',
-              oi.fulfillment_pending_detail->>'reason'
+              pi.fulfillment_pending_detail->>'carrierIssue',
+              pi.fulfillment_pending_detail->>'reason'
             )
           ),
           NULL
         ) AS pending_subreasons,
         COALESCE(cfg.channels, ARRAY[]::text[]) AS configured_channels,
-        COUNT(*) FILTER (WHERE oi.fulfillment_locked)::int AS locked_item_count,
+        COUNT(*) FILTER (WHERE pi.fulfillment_locked)::int AS locked_item_count,
         COUNT(*)::int AS item_count,
-        COALESCE(SUM(oi.revenue_amount_fen), 0)::bigint AS revenue_fen,
-        MIN(oi.created_at) AS first_seen_at,
-        MAX(oi.created_at) AS last_seen_at
-      FROM order_items oi
-      JOIN orders o ON o.id = oi.order_id
+        COALESCE(SUM(pi.revenue_amount_fen), 0)::bigint AS revenue_fen,
+        MIN(pi.created_at) AS first_seen_at,
+        MAX(pi.created_at) AS last_seen_at
+      FROM pending_items pi
       LEFT JOIN LATERAL (
         SELECT array_agg(DISTINCT channel.channel ORDER BY channel.channel) AS channels
         FROM internal_sku_channels channel
         WHERE channel.enabled = TRUE
           AND canonicalize_internal_sku(channel.internal_sku) =
-              ${INTERNAL_SKU_SQL}
+              pi.internal_sku
       ) cfg ON TRUE
-      WHERE ${where}
-      GROUP BY ${INTERNAL_SKU_SQL}, cfg.channels
+      GROUP BY pi.group_key, pi.internal_sku, cfg.channels
       ORDER BY item_count DESC, internal_sku
       LIMIT $${params.length - 1} OFFSET $${params.length}
     `,
     params,
   )
 
-  const internalSkus = rows.rows.map((row) => row.internal_sku)
+  const groupKeys = rows.rows.map((row) => row.group_key)
   const shopsBySku = new Map<string, Array<{ id: string; name: string }>>()
-  if (internalSkus.length > 0) {
+  if (groupKeys.length > 0) {
     const shopRows = await query<PendingShopNameRow>(
       `
+        WITH pending_items AS (
+          SELECT
+            oi.id,
+            o.provider,
+            o.shop_id,
+            o.shop_name,
+            oi.sku_code,
+            ${INTERNAL_SKU_SQL} AS internal_sku,
+            ${PENDING_GROUP_KEY_SQL} AS group_key
+          FROM order_items oi
+          JOIN orders o ON o.id = oi.order_id
+          WHERE oi.fulfillment_status = 'pending'
+        )
         SELECT
-          ${INTERNAL_SKU_SQL} AS internal_sku,
-          o.provider,
-          o.shop_id,
-          COALESCE(NULLIF(BTRIM(o.shop_name), ''), o.shop_id) AS shop_name,
+          group_key,
+          provider,
+          shop_id,
+          COALESCE(NULLIF(BTRIM(shop_name), ''), shop_id) AS shop_name,
           COUNT(*)::int AS usage_count
-        FROM order_items oi
-        JOIN orders o ON o.id = oi.order_id
-        WHERE oi.fulfillment_status = 'pending'
-          AND ${INTERNAL_SKU_SQL} = ANY($1::text[])
-          AND BTRIM(o.shop_id) <> ''
-        GROUP BY ${INTERNAL_SKU_SQL}, o.provider, o.shop_id, o.shop_name
+        FROM pending_items
+        WHERE group_key = ANY($1::text[])
+          AND BTRIM(shop_id) <> ''
+        GROUP BY group_key, provider, shop_id, shop_name
         ORDER BY
-          internal_sku,
+          group_key,
           provider,
           shop_id,
           CASE
-            WHEN BTRIM(o.shop_name) = '' OR BTRIM(o.shop_name) = o.shop_id THEN 3
-            WHEN BTRIM(o.shop_name) = '91卡券' OR BTRIM(o.shop_name) LIKE '快手店铺-%' THEN 2
-            WHEN BTRIM(o.shop_name) ~ '[一-龥]' THEN 0
+            WHEN BTRIM(shop_name) = '' OR BTRIM(shop_name) = shop_id THEN 3
+            WHEN BTRIM(shop_name) = '91卡券' OR BTRIM(shop_name) LIKE '快手店铺-%' THEN 2
+            WHEN BTRIM(shop_name) ~ '[一-龥]' THEN 0
             ELSE 1
           END,
           usage_count DESC,
           shop_name
       `,
-      [internalSkus],
+      [groupKeys],
     )
 
     const seen = new Set<string>()
     for (const row of shopRows.rows) {
-      const shopKey = `${row.internal_sku}\u0000${row.shop_id}`
+      const shopKey = `${row.group_key}\u0000${row.shop_id}`
       if (seen.has(shopKey)) continue
       seen.add(shopKey)
-      const shops = shopsBySku.get(row.internal_sku) || []
+      const shops = shopsBySku.get(row.group_key) || []
       shops.push({ id: row.shop_id, name: row.shop_name || row.shop_id })
-      shopsBySku.set(row.internal_sku, shops)
+      shopsBySku.set(row.group_key, shops)
     }
   }
 
@@ -1111,7 +1191,7 @@ export async function listPendingChannelGroups(input: {
     items: rows.rows.map((row) => ({
       ...row,
       shops:
-        shopsBySku.get(row.internal_sku) ||
+        shopsBySku.get(row.group_key) ||
         row.shop_ids.map((shopId) => ({ id: shopId, name: shopId })),
     })),
     total: total.rows[0]?.count || 0,
@@ -1225,23 +1305,67 @@ export type DeletePendingChannelGroupResult = {
   skippedClosedDays: number
 }
 
+type PendingGroupScope =
+  | { type: 'internal_sku'; internalSku: string }
+  | { type: 'source_sku'; provider: string; shopId: string; skuCode: string }
+
+function resolvePendingGroupScopeInput(input: {
+  groupKey?: string
+  internalSku?: string
+}): PendingGroupScope | null {
+  const groupKey = String(input.groupKey || '').trim()
+  if (groupKey) {
+    const match = /^(sku|source):([0-9a-f]+)$/i.exec(groupKey)
+    if (!match) return null
+    const scopeType = String(match[1] || '').toLowerCase()
+    const encoded = String(match[2] || '')
+    if (!encoded || encoded.length % 2 !== 0) return null
+    const decoded = Buffer.from(encoded, 'hex').toString('utf8')
+    if (scopeType === 'sku') {
+      const internalSku = canonicalizeInternalSku(decoded)
+      return internalSku ? { type: 'internal_sku', internalSku } : null
+    }
+    const parts = decoded.split(String.fromCharCode(31))
+    if (parts.length !== 3 || !parts[0]) return null
+    return {
+      type: 'source_sku',
+      provider: parts[0],
+      shopId: parts[1] || '',
+      skuCode: parts[2] || '',
+    }
+  }
+
+  const internalSku = canonicalizeInternalSku(input.internalSku)
+  return internalSku ? { type: 'internal_sku', internalSku } : null
+}
+
 /**
  * 删除待分类 SKU：只归档订单项并清理其成本/异常，不删除原始订单。
- * 已关账月份拒绝操作，避免已固化财务口径与底层数据不一致。
+ * 已关账月份只跳过事实重算，不再阻止历史待办归档。
  */
 export async function deletePendingChannelGroup(input: {
-  internalSku: string
+  groupKey?: string
+  internalSku?: string
   adminUserId: number | null
 }): Promise<DeletePendingChannelGroupResult> {
-  const internalSku = canonicalizeInternalSku(input.internalSku)
-  if (!internalSku || !containsCjk(internalSku)) {
-    throw createHttpError('必须使用包含中文的内部 SKU', {
+  const scope = resolvePendingGroupScopeInput(input)
+  if (!scope) {
+    throw createHttpError('缺少待分类队列分组标识', {
       statusCode: 400,
-      errorCode: 'internal_sku_required',
+      errorCode: 'pending_group_key_required',
     })
   }
 
   const result = await withTransaction(async (client) => {
+    const itemParams: unknown[] = []
+    const itemWhere = ["oi.fulfillment_status = 'pending'"]
+    if (scope.type === 'internal_sku') {
+      itemParams.push(scope.internalSku)
+      itemWhere.push(`${INTERNAL_SKU_SQL} = $${itemParams.length}`)
+    } else {
+      itemParams.push(scope.provider, scope.shopId, scope.skuCode)
+      itemWhere.push(`o.provider = $1 AND o.shop_id = $2 AND oi.sku_code = $3`)
+    }
     const items = await client.query<{ id: number; order_id: number; basis_date: string }>(
       `
         SELECT
@@ -1251,12 +1375,11 @@ export async function deletePendingChannelGroup(input: {
             AS basis_date
         FROM order_items oi
         JOIN orders o ON o.id = oi.order_id
-        WHERE oi.fulfillment_status = 'pending'
-          AND ${INTERNAL_SKU_SQL} = $1
+        WHERE ${itemWhere.join(' AND ')}
         ORDER BY oi.id
         FOR UPDATE OF oi
       `,
-      [internalSku],
+      itemParams,
     )
     const itemIds = items.rows.map((row) => Number(row.id))
     if (itemIds.length === 0) {
@@ -1269,29 +1392,6 @@ export async function deletePendingChannelGroup(input: {
       }
     }
 
-    const periodKeys = [
-      ...new Set(items.rows.map((row) => String(row.basis_date || '').slice(0, 7)).filter(Boolean)),
-    ]
-    const closedPeriods = await client.query<{ period_key: string }>(
-      `
-        SELECT period_key
-        FROM finance_periods
-        WHERE status = 'closed'
-          AND period_key = ANY($1::text[])
-        ORDER BY period_key
-      `,
-      [periodKeys],
-    )
-    if (closedPeriods.rows.length > 0) {
-      throw createHttpError(
-        `包含已关账期间（${closedPeriods.rows.map((row) => row.period_key).join('、')}），不能删除`,
-        {
-          statusCode: 409,
-          errorCode: 'finance_period_closed',
-        },
-      )
-    }
-
     const snapshots = await client.query(
       `DELETE FROM cost_snapshots WHERE order_item_id = ANY($1::bigint[])`,
       [itemIds],
@@ -1368,6 +1468,71 @@ export async function deletePendingChannelGroup(input: {
   }
 }
 
+export async function assignPendingChannelGroup(input: {
+  groupKey?: string
+  internalSku?: string
+  mappedInternalSku?: string
+  channel: string
+  adminUserId: number | null
+  note?: string | undefined
+}): Promise<{
+  updated: number
+  ruleCreated: boolean
+  carrierFailed: number
+  channelSaved: boolean
+  draftProductId: number | null
+}> {
+  const scope = resolvePendingGroupScopeInput(input)
+  if (!scope) {
+    throw createHttpError('缺少待分类队列分组标识', {
+      statusCode: 400,
+      errorCode: 'pending_group_key_required',
+    })
+  }
+  if (scope.type !== 'internal_sku') {
+    const mappedInternalSku = canonicalizeInternalSku(input.mappedInternalSku)
+    if (!mappedInternalSku || !containsCjk(mappedInternalSku)) {
+      throw createHttpError('该来源 SKU 缺少内部 SKU，请先填写包含中文的内部 SKU', {
+        statusCode: 409,
+        errorCode: 'internal_sku_mapping_required',
+      })
+    }
+    const updated = await query(
+      `
+        UPDATE order_items oi
+        SET spec_json = COALESCE(oi.spec_json, '{}'::jsonb)
+              || jsonb_build_object('skuNick', $4::text),
+            updated_at = NOW()
+        FROM orders o
+        WHERE o.id = oi.order_id
+          AND o.provider = $1
+          AND o.shop_id = $2
+          AND oi.sku_code = $3
+          AND oi.fulfillment_status = 'pending'
+      `,
+      [scope.provider, scope.shopId, scope.skuCode, mappedInternalSku],
+    )
+    if ((updated.rowCount || 0) === 0) {
+      throw createHttpError('待分类来源 SKU 已发生变化，请刷新后重试', {
+        statusCode: 409,
+        errorCode: 'pending_group_stale',
+      })
+    }
+    return assignChannelByInternalSku({
+      internalSku: mappedInternalSku,
+      channel: input.channel,
+      adminUserId: input.adminUserId,
+      note: input.note,
+    })
+  }
+  return assignChannelByInternalSku({
+    internalSku: scope.internalSku,
+    channel: input.channel,
+    adminUserId: input.adminUserId,
+    note: input.note,
+  })
+}
+
 /** 按内部 SKU 批量指定（同一中文 SKU 跨平台码一起分流）。 */
 export async function assignChannelByInternalSku(input: {
   internalSku: string
@@ -1375,7 +1540,14 @@ export async function assignChannelByInternalSku(input: {
   adminUserId: number | null
   note?: string | undefined
   createRule?: boolean | undefined
-}): Promise<{ updated: number; ruleCreated: boolean; carrierFailed: number }> {
+}): Promise<{
+  updated: number
+  ruleCreated: boolean
+  carrierFailed: number
+  channelSaved: boolean
+  draftProductId: number | null
+  carrierFailures: Array<{ orderItemId: number; reason: string; message: string }>
+}> {
   if (!isFulfillmentChannel(input.channel)) {
     throw createHttpError('渠道无效', { statusCode: 400, errorCode: 'invalid_channel' })
   }
@@ -1408,6 +1580,16 @@ export async function assignChannelByInternalSku(input: {
     [internalSku, input.channel],
   )
 
+  const draftProductId = await ensureDraftProductForChannel(internalSku, input.channel).catch(
+    (error) => {
+      logWarn('[channel-assign]', '自动创建渠道草稿商品失败', {
+        internalSku,
+        channel: input.channel,
+        error: error instanceof Error ? error.message : String(error),
+      })
+      return null
+    },
+  )
   const carrier = await resolveInternalSkuCarrierConfig(internalSku, input.channel)
   await setInternalSkuPrimaryChannel({
     internalSku,
@@ -1431,6 +1613,7 @@ export async function assignChannelByInternalSku(input: {
     source: 'operator_assigned',
     lock: true,
     note: input.note,
+    canonicalProductId: draftProductId,
   })
   await query(
     `UPDATE order_items
@@ -1439,7 +1622,12 @@ export async function assignChannelByInternalSku(input: {
     [ids, input.adminUserId],
   )
 
-  return { ...applied, ruleCreated }
+  return {
+    ...applied,
+    ruleCreated,
+    channelSaved: true,
+    draftProductId,
+  }
 }
 
 /** 按平台 SKU 定位内部 SKU 后全局指定渠道。 */
@@ -1597,6 +1785,72 @@ export async function listChannelRulesPage(
   }
 }
 
+async function ensureDraftProductForChannel(
+  internalSku: string,
+  channel: FulfillmentChannel,
+): Promise<number | null> {
+  const key = canonicalizeInternalSku(internalSku)
+  if (!key) return null
+  const definition = {
+    affiliate_dash: { prefix: 'aff:', category: '自动发货', unit: '件' },
+    work_order: { prefix: 'tpl:', category: '接单', unit: '件' },
+    manual: { prefix: 'man:', category: '人工', unit: '件' },
+    on_account: { prefix: 'man:', category: '统一结算', unit: '件' },
+    third_party_voucher: { prefix: 'tpv:', category: '卡券', unit: '张' },
+  }[channel]
+  const canonicalSku = `${definition.prefix}${key}`
+  if (canonicalSku.length > 64) return null
+
+  const now = nowIso()
+  const result = await query<{ id: number; status: string }>(
+    `
+      INSERT INTO product_catalog (
+        canonical_sku,
+        canonical_name,
+        category,
+        unit_name,
+        status,
+        attributes_json,
+        created_at,
+        updated_at
+      ) VALUES (
+        $1, $2, $3, $4, 'active',
+        $5::jsonb, $6, $6
+      )
+      ON CONFLICT (canonical_sku) DO UPDATE
+      SET updated_at = product_catalog.updated_at
+      RETURNING id, status
+    `,
+    [
+      canonicalSku,
+      key.slice(0, 120),
+      definition.category,
+      definition.unit,
+      JSON.stringify({
+        source: channel,
+        auto_created: true,
+        draft: true,
+        pending_cost_config: true,
+      }),
+      now,
+    ],
+  )
+  const product = result.rows[0]
+  const productId = Number(product?.id || 0)
+  if (!productId || product?.status !== 'active') return null
+
+  await query(
+    `
+      INSERT INTO product_channel_capabilities (
+        product_id, channel, priority, is_fallback, enabled, source
+      ) VALUES ($1, $2, 10, FALSE, TRUE, 'auto')
+      ON CONFLICT (product_id, channel) DO NOTHING
+    `,
+    [productId, channel],
+  )
+  return productId
+}
+
 async function resolveInternalSkuCarrierConfig(
   internalSku: string,
   channel: string,
@@ -1625,7 +1879,13 @@ async function resolveInternalSkuCarrierConfig(
   }
 
   const prefixes =
-    channel === 'affiliate_dash' ? ['aff:'] : channel === 'work_order' ? ['tpl:', 'wo:'] : ['tpv:']
+    channel === 'affiliate_dash'
+      ? ['aff:']
+      : channel === 'work_order'
+        ? ['tpl:', 'wo:']
+        : channel === 'on_account'
+          ? ['man:']
+          : ['tpv:']
   const product = await query<{ id: number; canonical_sku: string }>(
     `SELECT id, canonical_sku
      FROM product_catalog
@@ -1663,7 +1923,9 @@ async function resolveInternalSkuCarrierConfig(
         ? { affiliateSku: carrierKey }
         : channel === 'work_order'
           ? { workRuleKey: carrierKey }
-          : { voucherSku: carrierKey },
+          : channel === 'on_account'
+            ? { settlementSku: carrierKey }
+            : { voucherSku: carrierKey },
   }
 }
 
diff --git a/apps/backend/src/services/fulfillment/channel-types.ts b/apps/backend/src/services/fulfillment/channel-types.ts
index 34513644..a0d5c1cf 100644
--- a/apps/backend/src/services/fulfillment/channel-types.ts
+++ b/apps/backend/src/services/fulfillment/channel-types.ts
@@ -12,6 +12,7 @@ export const FULFILLMENT_CHANNELS = [
   'affiliate_dash',
   'third_party_voucher',
   'manual',
+  'on_account',
 ] as const
 
 export type FulfillmentChannel = (typeof FULFILLMENT_CHANNELS)[number]
@@ -51,6 +52,7 @@ export const CHANNEL_LABELS: Record<FulfillmentChannel, string> = {
   affiliate_dash: '自动发货',
   third_party_voucher: '第三方卡券',
   manual: '人工客服',
+  on_account: '统一结算',
 }
 
 export const MATCH_KEY_TYPES = ['sku_code', 'internal_sku', 'sku_name'] as const
@@ -64,13 +66,17 @@ export type RuleSource = (typeof RULE_SOURCES)[number]
 /** 渠道是否需要履约载体（卡券渠道不需要）。 */
 export function channelNeedsCarrier(channel: FulfillmentChannel | null | undefined): boolean {
   if (!channel) return false
-  return channel !== 'third_party_voucher'
+  return channel !== 'third_party_voucher' && channel !== 'on_account'
 }
 
 /** 渠道是否参与成本核算。 */
 export function channelHasCostModel(channel: FulfillmentChannel | null | undefined): boolean {
   return (
-    channel === 'affiliate_dash' || channel === 'work_order' || channel === 'third_party_voucher'
+    channel === 'affiliate_dash' ||
+    channel === 'work_order' ||
+    channel === 'third_party_voucher' ||
+    channel === 'manual' ||
+    channel === 'on_account'
   )
 }
 
diff --git a/apps/backend/src/services/fulfillment/intake-channel-decision-service.ts b/apps/backend/src/services/fulfillment/intake-channel-decision-service.ts
index 4d5c8ef6..ee92a616 100644
--- a/apps/backend/src/services/fulfillment/intake-channel-decision-service.ts
+++ b/apps/backend/src/services/fulfillment/intake-channel-decision-service.ts
@@ -200,7 +200,9 @@ export function applyIntakeChannelPlan(
     reason:
       channel === 'work_order'
         ? '内部 SKU 渠道配置指定接单平台'
-        : '内部 SKU 渠道配置指定第三方卡券',
+        : channel === 'on_account'
+          ? '内部 SKU 渠道配置指定统一结算'
+          : '内部 SKU 渠道配置指定第三方卡券',
     configured: false,
   })
 }
diff --git a/apps/backend/src/services/fulfillment/internal-sku-resolver.ts b/apps/backend/src/services/fulfillment/internal-sku-resolver.ts
index a7b5ac4c..f5ac2f43 100644
--- a/apps/backend/src/services/fulfillment/internal-sku-resolver.ts
+++ b/apps/backend/src/services/fulfillment/internal-sku-resolver.ts
@@ -57,6 +57,7 @@ export const INTERNAL_SKU_CHANNEL_ORDER: readonly FulfillmentChannel[] = [
   'work_order',
   'third_party_voucher',
   'manual',
+  'on_account',
 ]
 
 export function compareFulfillmentChannel(a: FulfillmentChannel, b: FulfillmentChannel): number {
diff --git a/apps/backend/src/services/fulfillment/voucher-consume-policy-service.ts b/apps/backend/src/services/fulfillment/voucher-consume-policy-service.ts
index 356db20c..591c0562 100644
--- a/apps/backend/src/services/fulfillment/voucher-consume-policy-service.ts
+++ b/apps/backend/src/services/fulfillment/voucher-consume-policy-service.ts
@@ -10,6 +10,7 @@ export const VOUCHER_CONSUME_CHANNELS = [
   'work_order',
   'manual',
   'third_party_voucher',
+  'on_account',
 ] as const
 export type VoucherConsumeChannel = (typeof VOUCHER_CONSUME_CHANNELS)[number]
 
@@ -150,6 +151,11 @@ function createDefaultPlatformPolicy(): VoucherPlatformConsumePolicy {
         mode: 'after_order_received',
         delaySeconds: 5,
       },
+      on_account: {
+        enabled: false,
+        mode: 'manual',
+        delaySeconds: 0,
+      },
     },
   }
 }
@@ -189,6 +195,10 @@ function normalizePlatformPolicy(
         fallback.channels.third_party_voucher,
         ['manual', 'after_order_received'],
       ),
+      on_account: normalizeChannelPolicy(rawChannels.on_account, fallback.channels.on_account, [
+        'manual',
+        'after_order_received',
+      ]),
     },
   }
 }
diff --git a/apps/backend/src/services/fulfillment/voucher-consume-queue-service.ts b/apps/backend/src/services/fulfillment/voucher-consume-queue-service.ts
index b9042aa9..ea852d31 100644
--- a/apps/backend/src/services/fulfillment/voucher-consume-queue-service.ts
+++ b/apps/backend/src/services/fulfillment/voucher-consume-queue-service.ts
@@ -858,7 +858,8 @@ function normalizeVoucherChannel(value: unknown): VoucherConsumeChannel | null {
     channel === 'affiliate_dash' ||
     channel === 'work_order' ||
     channel === 'manual' ||
-    channel === 'third_party_voucher'
+    channel === 'third_party_voucher' ||
+    channel === 'on_account'
   ) {
     return channel
   }
diff --git a/apps/backend/src/types/admin/read-models.ts b/apps/backend/src/types/admin/read-models.ts
index 08034c37..5403f823 100644
--- a/apps/backend/src/types/admin/read-models.ts
+++ b/apps/backend/src/types/admin/read-models.ts
@@ -13,6 +13,7 @@ export type AdminOrderItemFulfillmentMode =
   | 'affiliate_dash'
   | 'legacy_platform'
   | 'manual'
+  | 'on_account'
   | 'pending'
 
 export type AdminOrderFulfillmentMode = AdminOrderItemFulfillmentMode | 'mixed'
diff --git a/apps/frontend/src/components/admin/ManualFulfillmentConfirmModal.tsx b/apps/frontend/src/components/admin/ManualFulfillmentConfirmModal.tsx
index 412bf305..cf3413a5 100644
--- a/apps/frontend/src/components/admin/ManualFulfillmentConfirmModal.tsx
+++ b/apps/frontend/src/components/admin/ManualFulfillmentConfirmModal.tsx
@@ -32,7 +32,7 @@ import {
   fetchAdminManualFulfillmentPending,
   fetchAdminPlatformCreditOwners,
 } from '@/services/admin'
-import type { ManualFulfillmentPendingItem } from '@/types/admin'
+import type { ManualConfiguredChannel, ManualFulfillmentPendingItem } from '@/types/admin'
 import { getAdminRole, getAdminUserId } from '@/utils/admin-auth'
 
 type ConfirmFormValues = {
@@ -67,6 +67,7 @@ export function ManualFulfillmentConfirmModal({
   const queryClient = useQueryClient()
   const [form] = Form.useForm<ConfirmFormValues>()
   const [selectedId, setSelectedId] = useState<number | null>(null)
+  const [selectedPlatformKey, setSelectedPlatformKey] = useState<string | null>(null)
   const [fundAccountId, setFundAccountId] = useState<number | null>(null)
   const [creditOwnerAdminUserId, setCreditOwnerAdminUserId] = useState<number | null>(null)
   const role = getAdminRole()
@@ -91,30 +92,51 @@ export function ManualFulfillmentConfirmModal({
     items.find((item) => item.orderItemId === initialOrderItemId) ||
     items[0] ||
     null
+  const configuredChannels = selected?.channels || []
+  const selectedChannel: ManualConfiguredChannel | null =
+    configuredChannels.find((channel) => channel.platformKey === selectedPlatformKey) ||
+    configuredChannels[0] ||
+    null
 
   const fundAccountsQuery = useQuery({
     queryKey: ['admin-manual-confirm-fund-accounts'],
     queryFn: () => fetchAdminFundAccounts({ page: 1, pageSize: 100 }),
-    enabled: open && privileged && Boolean(selected?.isFundCash),
+    enabled: open && privileged && selectedChannel?.isFundCash === true,
     retry: false,
   })
   const creditOwnersQuery = useQuery({
     queryKey: ['admin-manual-confirm-credit-owners'],
     queryFn: () => fetchAdminPlatformCreditOwners(),
-    enabled: open && privileged && Boolean(selected) && !selected?.isFundCash,
+    enabled:
+      open &&
+      privileged &&
+      Boolean(selectedChannel) &&
+      selectedChannel?.isFundCash !== true &&
+      selectedChannel?.isOnAccount !== true,
     retry: false,
   })
 
   useEffect(() => {
     if (!open) return
     setSelectedId(initialOrderItemId || null)
+    setSelectedPlatformKey(null)
     form.resetFields()
   }, [open, initialOrderItemId, form])
 
+  useEffect(() => {
+    if (!open || !selected) return
+    setSelectedPlatformKey((current) => {
+      if (current && selected.channels.some((channel) => channel.platformKey === current)) {
+        return current
+      }
+      return selected.channels[0]?.platformKey || selected.platformKey || null
+    })
+  }, [open, selected?.orderItemId, selected?.channels, selected?.platformKey])
+
   // 代录时默认选本人账户；客服没有代录权限，不展示选择。
   useEffect(() => {
     if (!open || !privileged) return
-    if (selected?.isFundCash) {
+    if (selectedChannel?.isFundCash) {
       const accounts = (fundAccountsQuery.data?.data.items || []).filter(
         (item) => item.accountType === 'agent' && item.status === 'active',
       )
@@ -122,6 +144,11 @@ export function ManualFulfillmentConfirmModal({
       setFundAccountId(own?.id ?? null)
       return
     }
+    if (selectedChannel?.isOnAccount) {
+      setCreditOwnerAdminUserId(null)
+      setFundAccountId(null)
+      return
+    }
     const owners = creditOwnersQuery.data?.data.items || []
     const own = owners.find((item) => item.id === currentUserId)
     setCreditOwnerAdminUserId(own?.id ?? null)
@@ -129,7 +156,8 @@ export function ManualFulfillmentConfirmModal({
     open,
     privileged,
     selected?.orderItemId,
-    selected?.isFundCash,
+    selectedChannel?.isFundCash,
+    selectedChannel?.isOnAccount,
     currentUserId,
     fundAccountsQuery.data,
     creditOwnersQuery.data,
@@ -139,18 +167,25 @@ export function ManualFulfillmentConfirmModal({
     mutationFn: (values: ConfirmFormValues) =>
       confirmAdminManualFulfillment({
         orderItemId: selected?.orderItemId || 0,
+        platformKey: selectedChannel?.platformKey || selected?.platformKey || '',
         costFen: values.costYuan === undefined ? undefined : Math.round(values.costYuan * 100),
         payeeName: values.payeeName || '',
         note: values.note || '',
-        ...(privileged && selected?.isFundCash && fundAccountId ? { fundAccountId } : {}),
-        ...(privileged && selected && !selected.isFundCash && creditOwnerAdminUserId
+        ...(privileged && selectedChannel?.isFundCash && fundAccountId ? { fundAccountId } : {}),
+        ...(privileged &&
+        selectedChannel &&
+        !selectedChannel.isFundCash &&
+        !selectedChannel.isOnAccount &&
+        creditOwnerAdminUserId
           ? { creditOwnerAdminUserId }
           : {}),
       }),
     onSuccess: (response) => {
       const result = response.data
       message.success(
-        `履约已确认，扣 ${result.creditQuantity} 积分，成本 ¥${(result.costFen / 100).toFixed(2)}`,
+        result.onAccountBillId
+          ? `履约已确认，已生成统一结算虚拟账单 ¥${(result.costFen / 100).toFixed(2)}`
+          : `履约已确认，扣 ${result.creditQuantity} 积分，成本 ¥${(result.costFen / 100).toFixed(2)}`,
       )
       void queryClient.invalidateQueries({ queryKey: ['admin-manual-fulfillment-pending'] })
       void queryClient.invalidateQueries({ queryKey: ['admin-order-detail'] })
@@ -167,7 +202,8 @@ export function ManualFulfillmentConfirmModal({
     },
   })
 
-  const showCostInput = selected?.costFen === null
+  const showCostInput = selectedChannel?.costFen === null
+  const costRequired = showCostInput && selectedChannel?.isOnAccount !== true
 
   return (
     <Modal
@@ -178,9 +214,12 @@ export function ManualFulfillmentConfirmModal({
         icon: <CheckOutlined />,
         disabled:
           !selected ||
+          !selectedChannel ||
           (privileged &&
-            ((selected.isFundCash && !fundAccountId) ||
-              (!selected.isFundCash && !creditOwnerAdminUserId))),
+            ((selectedChannel.isFundCash && !fundAccountId) ||
+              (!selectedChannel.isFundCash &&
+                !selectedChannel.isOnAccount &&
+                !creditOwnerAdminUserId))),
       }}
       cancelText="取消"
       confirmLoading={confirmMutation.isPending}
@@ -227,12 +266,30 @@ export function ManualFulfillmentConfirmModal({
             </Typography.Text>
           </div>
           <div>
-            <Typography.Text type="secondary">履约渠道：</Typography.Text>
-            <Tag color={PLATFORM_TAG_COLORS[selected?.platformKey || ''] || 'default'}>
-              {selected?.platformLabel || '-'}
-            </Tag>
-            {selected && !selected.isFundCash ? (
-              <Typography.Text>消耗 {selected.creditQuantity} 积分</Typography.Text>
+            <Typography.Text type="secondary">本次实际履约渠道：</Typography.Text>
+            {selected && configuredChannels.length > 1 ? (
+              <Select
+                value={selectedChannel?.platformKey}
+                onChange={(value) => {
+                  setSelectedPlatformKey(value)
+                  form.setFieldValue('costYuan', undefined)
+                }}
+                options={configuredChannels.map((channel) => ({
+                  value: channel.platformKey,
+                  label: channel.platformLabel,
+                }))}
+                style={{ width: '100%', marginTop: 6 }}
+              />
+            ) : (
+              <Tag color={PLATFORM_TAG_COLORS[selectedChannel?.platformKey || ''] || 'default'}>
+                {selectedChannel?.platformLabel || '-'}
+              </Tag>
+            )}
+            {selectedChannel && !selectedChannel.isFundCash && !selectedChannel.isOnAccount ? (
+              <Typography.Text>消耗 {selectedChannel.creditQuantity} 积分</Typography.Text>
+            ) : null}
+            {selectedChannel?.isOnAccount ? (
+              <Typography.Text>只生成虚拟账单，不扣积分或备用金</Typography.Text>
             ) : null}
           </div>
           <div>
@@ -240,8 +297,8 @@ export function ManualFulfillmentConfirmModal({
             <Typography.Text>¥{((selected?.revenueFen || 0) / 100).toFixed(2)}</Typography.Text>
           </div>
 
-          {privileged && selected ? (
-            selected.isFundCash ? (
+          {privileged && selected && selectedChannel ? (
+            selectedChannel.isFundCash ? (
               <div>
                 <Typography.Text type="secondary">代录到客服备用金账户：</Typography.Text>
                 <Select
@@ -260,7 +317,7 @@ export function ManualFulfillmentConfirmModal({
                     }))}
                 />
               </div>
-            ) : (
+            ) : selectedChannel.isOnAccount ? null : (
               <div>
                 <Typography.Text type="secondary">代录到客服积分账户：</Typography.Text>
                 <Select
@@ -281,11 +338,19 @@ export function ManualFulfillmentConfirmModal({
           ) : null}
 
           {showCostInput ? (
-            <Alert type="warning" showIcon message="该商品成本不固定，请填写本次实际成本" />
+            <Alert
+              type="warning"
+              showIcon
+              message={
+                selectedChannel?.isOnAccount
+                  ? '统一结算金额可以先留空，后续统一对账时补录'
+                  : '该商品成本不固定，请填写本次实际成本'
+              }
+            />
           ) : (
             <Statistic
               title="本次成本"
-              value={(selected?.costFen || 0) / 100}
+              value={(selectedChannel?.costFen || 0) / 100}
               precision={2}
               prefix="¥"
             />
@@ -295,11 +360,11 @@ export function ManualFulfillmentConfirmModal({
             {showCostInput ? (
               <Form.Item
                 name="costYuan"
-                label="实际成本（元）"
-                rules={[{ required: true, message: '请填写实际成本' }]}
+                label={selectedChannel?.isOnAccount ? '预计结算金额（元）' : '实际成本（元）'}
+                rules={costRequired ? [{ required: true, message: '请填写实际成本' }] : []}
               >
                 <InputNumber
-                  min={0.01}
+                  min={selectedChannel?.isOnAccount ? 0 : 0.01}
                   precision={2}
                   style={{ width: '100%' }}
                   placeholder="例如 12.50"
diff --git a/apps/frontend/src/pages/admin/AdminFulfillmentChannelPage.tsx b/apps/frontend/src/pages/admin/AdminFulfillmentChannelPage.tsx
index 96d92f0e..7deb2ffc 100644
--- a/apps/frontend/src/pages/admin/AdminFulfillmentChannelPage.tsx
+++ b/apps/frontend/src/pages/admin/AdminFulfillmentChannelPage.tsx
@@ -68,6 +68,7 @@ const CHANNEL_OPTIONS = [
   { value: 'affiliate_dash', label: '自动发货' },
   { value: 'third_party_voucher', label: '第三方卡券' },
   { value: 'manual', label: '人工客服' },
+  { value: 'on_account', label: '统一结算' },
 ]
 
 const CHANNEL_COLOR: Record<string, string> = {
@@ -75,6 +76,7 @@ const CHANNEL_COLOR: Record<string, string> = {
   affiliate_dash: 'green',
   third_party_voucher: 'purple',
   manual: 'orange',
+  on_account: 'gold',
 }
 
 const CHANNEL_SOURCE_LABEL: Record<string, string> = {
@@ -133,6 +135,7 @@ function PendingPanel() {
   const [page, setPage] = useState(1)
   const [pageSize, setPageSize] = useState(ADMIN_DEFAULT_PAGE_SIZE)
   const [selections, setSelections] = useState<Record<string, string>>({})
+  const [internalSkuDrafts, setInternalSkuDrafts] = useState<Record<string, string>>({})
 
   const query = useQuery({
     queryKey: ['fulfillment-pending', keyword, page, pageSize],
@@ -142,16 +145,26 @@ function PendingPanel() {
   const assignMutation = useMutation({
     mutationFn: (row: PendingChannelGroup) =>
       assignChannelByInternalSku({
-        internalSku: row.internal_sku,
+        groupKey: row.group_key,
+        internalSku: row.internal_sku || '',
+        mappedInternalSku: row.internal_sku
+          ? ''
+          : String(internalSkuDrafts[rowKey(row)] || '').trim(),
         channel: selections[rowKey(row)] || '',
       }),
     onSuccess: (result) => {
+      const productMessage = result.data.draftProductId ? '和标准商品' : ''
       if (result.data.carrierFailed > 0) {
+        const firstFailure = result.data.carrierFailures?.[0]
         message.warning(
-          `已指定 ${result.data.updated} 个订单项，${result.data.carrierFailed} 个因载体创建失败仍待处理`,
+          `渠道${productMessage}已保存，${result.data.carrierFailed} 个订单项仍待补配置${
+            firstFailure?.message ? `：${firstFailure.message}` : ''
+          }`,
         )
       } else {
-        message.success(`已指定 ${result.data.updated} 个订单项`)
+        message.success(
+          `已指定 ${result.data.updated} 个订单项${productMessage ? `并创建${productMessage.slice(1)}` : ''}`,
+        )
       }
       void queryClient.invalidateQueries({ queryKey: ['fulfillment-pending'] })
     },
@@ -183,7 +196,7 @@ function PendingPanel() {
 
   const retryCarrierMutation = useMutation({
     mutationFn: (row: PendingChannelGroup) =>
-      retryPendingCarriers({ internalSku: row.internal_sku }),
+      retryPendingCarriers({ internalSku: row.internal_sku || '' }),
     onSuccess: (result) => {
       const data = result.data
       const detail = [
@@ -205,11 +218,11 @@ function PendingPanel() {
 
   const deleteMutation = useMutation({
     mutationFn: (row: PendingChannelGroup) =>
-      deletePendingChannelGroup({ internalSku: row.internal_sku }),
+      deletePendingChannelGroup({ groupKey: row.group_key }),
     onSuccess: (result) => {
       const data = result.data
       message.success(
-        `已删除 ${data.archivedItems} 个待分类订单项，原始订单保留；财务事实已重算 ${data.refreshedDays} 天`,
+        `已忽略归档 ${data.archivedItems} 个待分类订单项，原始订单保留；财务事实已重算 ${data.refreshedDays} 天`,
       )
       void queryClient.invalidateQueries({ queryKey: ['fulfillment-pending'] })
       void queryClient.invalidateQueries({ queryKey: ['fulfillment-exceptions'] })
@@ -261,9 +274,23 @@ function PendingPanel() {
       title: '内部SKU',
       dataIndex: 'internal_sku',
       width: 220,
-      render: (value: string, row: PendingChannelGroup) => (
-        <Space direction="vertical" size={2}>
-          <Typography.Text delete={!value}>{value || '未识别内部 SKU'}</Typography.Text>
+      render: (value: string | null, row: PendingChannelGroup) => (
+        <Space direction="vertical" size={4}>
+          {value ? (
+            <Typography.Text>{value}</Typography.Text>
+          ) : (
+            <Input
+              size="small"
+              placeholder="填写内部 SKU"
+              value={internalSkuDrafts[rowKey(row)] || ''}
+              onChange={(event) =>
+                setInternalSkuDrafts((current) => ({
+                  ...current,
+                  [rowKey(row)]: event.target.value,
+                }))
+              }
+            />
+          )}
           {row.configured_channels?.length ? (
             <Space size={2} wrap>
               {row.configured_channels.map((channel) => (
@@ -345,7 +372,9 @@ function PendingPanel() {
           <Select
             size="small"
             style={{ width: 180 }}
-            placeholder="选择渠道"
+            placeholder={
+              row.internal_sku || internalSkuDrafts[rowKey(row)] ? '选择渠道' : '先补内部 SKU'
+            }
             options={CHANNEL_OPTIONS}
             value={selections[rowKey(row)]}
             onChange={(value) => setSelections((prev) => ({ ...prev, [rowKey(row)]: value }))}
@@ -353,11 +382,14 @@ function PendingPanel() {
           <Button
             size="small"
             type="primary"
-            disabled={!selections[rowKey(row)]}
+            disabled={
+              (!row.internal_sku && !String(internalSkuDrafts[rowKey(row)] || '').trim()) ||
+              !selections[rowKey(row)]
+            }
             loading={assignMutation.isPending}
             onClick={() => assignMutation.mutate(row)}
           >
-            指定
+            保存渠道
           </Button>
           {row.configured_channels?.length ? (
             <Tooltip title="重新确认渠道并补建工单或自动发货任务">
@@ -371,26 +403,26 @@ function PendingPanel() {
               </Button>
             </Tooltip>
           ) : null}
-          <Tooltip title="删除待分类记录，不删除原始订单">
+          <Tooltip title="从待办中忽略并归档，不删除原始订单">
             <Button
               danger
               icon={<DeleteOutlined />}
               loading={deleteMutation.isPending}
               onClick={() =>
                 Modal.confirm({
-                  title: '删除待分类记录',
+                  title: '忽略并归档待分类记录',
                   content: (
                     <div>
                       <p>
-                        将归档 <strong>{row.item_count}</strong> 个订单项，并清除已生成的成本快照、
-                        分类异常，重算对应销售事实与总账。
+                        将从待办中归档 <strong>{row.item_count}</strong> 个订单项，并清除已生成的
+                        派生成本快照、分类异常；可重建的财务事实会按开放期间重算。
                       </p>
                       <p style={{ marginBottom: 0 }}>
-                        原始订单和订单商品不会被删除；已关账期间禁止删除。
+                        原始订单和订单商品不会删除；已关账期间只跳过重算，不再阻止归档。
                       </p>
                     </div>
                   ),
-                  okText: '确认删除',
+                  okText: '确认归档',
                   okButtonProps: { danger: true },
                   cancelText: '取消',
                   onOk: () => deleteMutation.mutateAsync(row),
@@ -441,7 +473,7 @@ function PendingPanel() {
         type="warning"
         showIcon
         style={{ marginBottom: 12 }}
-        message="删除只会归档对应订单项并清理财务成本记录，不会删除原始订单。配置错误优先修正模板/映射后重试匹配；确认无需履约或核算时，可直接删除。"
+        message="指定渠道会先保存渠道和草稿标准商品；载体或成本未配置时会继续留在队列中。忽略归档只影响派生流程，不删除原始订单。"
       />
       <PercentTable
         rowKey={(row) => rowKey(row)}
@@ -1196,7 +1228,7 @@ function PipelinesPanel() {
 }
 
 function rowKey(row: PendingChannelGroup) {
-  return row.internal_sku
+  return row.group_key
 }
 
 function formatCarrierParams(row: ChannelRule) {
diff --git a/apps/frontend/src/pages/admin/AdminSalesProfitPage.tsx b/apps/frontend/src/pages/admin/AdminSalesProfitPage.tsx
index eff397e5..d096bded 100644
--- a/apps/frontend/src/pages/admin/AdminSalesProfitPage.tsx
+++ b/apps/frontend/src/pages/admin/AdminSalesProfitPage.tsx
@@ -40,6 +40,7 @@ const FULFILLMENT_MODE_OPTIONS = [
   { value: 'affiliate_dash', label: '自动发货' },
   { value: 'third_party_voucher', label: '第三方卡券' },
   { value: 'manual', label: '人工客服' },
+  { value: 'on_account', label: '统一结算' },
   { value: 'unclassified', label: '未分类' },
   { value: 'archived', label: '历史归档' },
 ]
@@ -49,6 +50,7 @@ const FULFILLMENT_MODE_LABEL: Record<string, string> = {
   affiliate_dash: '自动发货',
   third_party_voucher: '第三方卡券',
   manual: '人工客服',
+  on_account: '统一结算',
   archived: '历史归档',
   unclassified: '未分类',
 }
diff --git a/apps/frontend/src/pages/admin/cost-center/ManualSkuConfigPanel.tsx b/apps/frontend/src/pages/admin/cost-center/ManualSkuConfigPanel.tsx
index f67bab5e..5834a7c2 100644
--- a/apps/frontend/src/pages/admin/cost-center/ManualSkuConfigPanel.tsx
+++ b/apps/frontend/src/pages/admin/cost-center/ManualSkuConfigPanel.tsx
@@ -13,6 +13,8 @@
 import {
   DeleteOutlined,
   EditOutlined,
+  MinusCircleOutlined,
+  PlusOutlined,
   ReloadOutlined,
   ScanOutlined,
   SyncOutlined,
@@ -50,14 +52,21 @@ import {
   saveAdminManualConfig,
   scanAdminManualSkus,
 } from '@/services/admin'
-import type { ManualSkuItem } from '@/types/admin'
+import type { ManualPlatformKey, ManualSkuItem } from '@/types/admin'
 import { ADMIN_DEFAULT_PAGE_SIZE, buildAdminTablePagination } from '@/utils/admin-pagination'
+import {
+  formatCreditQuantity,
+  formatCreditUnitPriceLabel,
+  formatCreditUnitPriceYuan,
+} from '@/utils/credit-unit-price'
 import dayjs from '@/lib/dayjs'
 import type { Dayjs } from 'dayjs'
 
 type ConfigFormValues = {
-  platformKey: string
-  creditQuantity: number
+  channels: Array<{
+    platformKey: string
+    creditQuantity: number
+  }>
   note?: string
 }
 
@@ -66,13 +75,21 @@ const PLATFORM_TAG_COLORS: Record<string, string> = {
   lewan: 'purple',
   rock: 'cyan',
   fund_cash: 'orange',
+  on_account: 'gold',
 }
 
-/** 按换算率把「消耗单位」翻译成人话。 */
-function unitLabel(platformKey: string, creditUnitPriceFen: number) {
-  if (platformKey === 'fund_cash') return '元'
-  if (creditUnitPriceFen >= 100) return '积分（1积分=1元）'
-  return '积分（1积分=1分）'
+function isCashChannel(platformKey: string) {
+  return platformKey === 'fund_cash' || platformKey === 'on_account'
+}
+
+function channelQuantityText(platformKey: string, creditQuantity: number) {
+  const quantity = formatCreditQuantity(creditQuantity)
+  return isCashChannel(platformKey) ? `¥${quantity}` : `${quantity} 积分`
+}
+
+function platformOptionLabel(platformKey: string, label: string, creditUnitPriceFen: number) {
+  if (isCashChannel(platformKey)) return `${label} · 按元填写`
+  return `${label} · ${formatCreditUnitPriceLabel(creditUnitPriceFen)}`
 }
 
 export function ManualSkuConfigPanel() {
@@ -139,8 +156,10 @@ export function ManualSkuConfigPanel() {
     mutationFn: (values: ConfigFormValues) =>
       saveAdminManualConfig({
         skuKey: editing?.skuKey || '',
-        platformKey: values.platformKey,
-        creditQuantity: values.creditQuantity,
+        channels: values.channels.map((channel) => ({
+          platformKey: channel.platformKey,
+          creditQuantity: Number(channel.creditQuantity || 0),
+        })),
         note: values.note || '',
       }),
     onSuccess: (response) => {
@@ -191,9 +210,21 @@ export function ManualSkuConfigPanel() {
 
   function openConfig(item: ManualSkuItem) {
     setEditing(item)
+    const configuredChannels = item.config?.channels?.length
+      ? item.config.channels
+      : item.config
+        ? [
+            {
+              platformKey: item.config.platformKey,
+              creditQuantity: item.config.creditQuantity,
+            },
+          ]
+        : [{ platformKey: '', creditQuantity: 0 }]
     form.setFieldsValue({
-      platformKey: item.config?.platformKey || undefined,
-      creditQuantity: item.config?.creditQuantity ?? undefined,
+      channels: configuredChannels.map((channel) => ({
+        platformKey: channel.platformKey,
+        creditQuantity: channel.creditQuantity,
+      })),
       note: item.config?.note || '',
     })
     setModalOpen(true)
@@ -229,20 +260,37 @@ export function ManualSkuConfigPanel() {
       title: '履约渠道',
       key: 'platform',
       width: 150,
-      render: (_, row) =>
-        row.config ? (
+      render: (_, row) => {
+        if (!row.config) {
+          return <Typography.Text type="secondary">未配置</Typography.Text>
+        }
+        const channels = row.config.channels?.length
+          ? row.config.channels
+          : [
+              {
+                platformKey: row.config.platformKey,
+                platformLabel: row.config.platformLabel,
+                creditQuantity: row.config.creditQuantity,
+                creditUnitPriceFen: row.config.creditUnitPriceFen,
+                costFen: row.config.costFen,
+              },
+            ]
+        return (
           <Space size={4} direction="vertical">
-            <Tag color={PLATFORM_TAG_COLORS[row.config.platformKey] || 'default'}>
-              {row.config.platformLabel || row.config.platformKey}
-            </Tag>
-            <Typography.Text type="secondary" style={{ fontSize: 12 }}>
-              {row.config.creditQuantity}{' '}
-              {unitLabel(row.config.platformKey, row.config.creditUnitPriceFen)}
-            </Typography.Text>
+            {channels.map((channel) => (
+              <div key={`${row.id}-${channel.platformKey}`}>
+                <Tag color={PLATFORM_TAG_COLORS[channel.platformKey] || 'default'}>
+                  {channel.platformLabel}
+                </Tag>
+                <Typography.Text type="secondary" style={{ fontSize: 12 }}>
+                  {channelQuantityText(channel.platformKey, channel.creditQuantity)}
+                  {' · '}¥{((channel.costFen || 0) / 100).toFixed(2)}
+                </Typography.Text>
+              </div>
+            ))}
           </Space>
-        ) : (
-          <Typography.Text type="secondary">未配置</Typography.Text>
-        ),
+        )
+      },
     },
     {
       title: '成本',
@@ -251,7 +299,9 @@ export function ManualSkuConfigPanel() {
       align: 'right',
       render: (_, row) =>
         row.config ? (
-          row.config.costMode === 'fixed' ? (
+          (row.config.channels?.length || 0) > 1 ? (
+            <Tag color="blue">按实际渠道</Tag>
+          ) : row.config.costMode === 'fixed' ? (
             <Typography.Text>¥{(row.config.costFen / 100).toFixed(2)}</Typography.Text>
           ) : (
             <Tag color="orange">不固定·客服填</Tag>
@@ -286,11 +336,10 @@ export function ManualSkuConfigPanel() {
     },
   ]
 
-  const selectedPlatform = form.getFieldValue('platformKey')
-  const selectedCredit = form.getFieldValue('creditQuantity')
-  const previewUnitPrice = platformMap.get(selectedPlatform)?.creditUnitPriceFen ?? 0
-  const previewCostFen =
-    selectedPlatform && Number(selectedCredit) > 0 ? Number(selectedCredit) * previewUnitPrice : 0
+  function previewChannelCost(platformKey: string, creditQuantity: number) {
+    const unitPrice = platformMap.get(platformKey as ManualPlatformKey)?.creditUnitPriceFen ?? 0
+    return Number(creditQuantity) > 0 ? Math.round(Number(creditQuantity) * unitPrice) : 0
+  }
 
   return (
     <Card bordered={false} title="人工 SKU 配置">
@@ -426,38 +475,138 @@ export function ManualSkuConfigPanel() {
           showIcon
           style={{ marginBottom: 14 }}
           message={`商品名称：${editing?.displayName || '（无）'}（仅供识别）`}
-          description="保存后自动同步标准商品、统一渠道规则和订单匹配；不需要再去其它页面重复设置。消耗积分填 0 表示成本不固定，客服会在确认履约时手填实际成本。"
+          description="一个 SKU 可以配置多个渠道，客服确认履约时选择本次实际渠道。积分渠道填整数积分；备用金现金和统一结算填金额，最多两位小数。填 0 表示成本不固定，由客服确认时填写。"
         />
         <Form<ConfigFormValues> form={form} layout="vertical">
-          <Form.Item
-            name="platformKey"
-            label="履约渠道"
-            rules={[{ required: true, message: '请选择履约渠道' }]}
+          <Form.List
+            name="channels"
+            rules={[
+              {
+                validator: async (_, channels) => {
+                  if (!Array.isArray(channels) || channels.length === 0) {
+                    throw new Error('请至少配置一个履约渠道')
+                  }
+                },
+              },
+            ]}
           >
-            <Select
-              placeholder="请选择渠道"
-              options={platforms.map((item) => ({
-                value: item.key,
-                label: `${item.label}（${unitLabel(item.key, item.creditUnitPriceFen)}）`,
-              }))}
-              onChange={() => form.validateFields(['creditQuantity'])}
-            />
-          </Form.Item>
-          <Form.Item
-            name="creditQuantity"
-            label="每单消耗积分"
-            rules={[{ required: true, message: '请输入消耗积分' }]}
-            extra="填 0 表示成本不固定，客服确认履约时手填实际成本。"
-          >
-            <InputNumber min={0} precision={0} style={{ width: '100%' }} placeholder="例如 10" />
-          </Form.Item>
-          <Form.Item label="折算成本">
-            <Typography.Text strong>
-              {previewCostFen > 0
-                ? `¥${(previewCostFen / 100).toFixed(2)}（${previewCostFen} 分）`
-                : '成本不固定，由客服手填'}
-            </Typography.Text>
-          </Form.Item>
+            {(fields, { add, remove }, { errors }) => (
+              <Space direction="vertical" size={12} style={{ width: '100%' }}>
+                {fields.map((field, index) => (
+                  <div key={field.key} className="manual-channel-config-item">
+                    <div className="manual-channel-config-head">
+                      <Typography.Text strong>履约渠道 {index + 1}</Typography.Text>
+                      <Button
+                        type="text"
+                        danger
+                        title="移除此渠道"
+                        aria-label={`移除履约渠道 ${index + 1}`}
+                        icon={<MinusCircleOutlined />}
+                        disabled={fields.length <= 1}
+                        onClick={() => remove(field.name)}
+                      />
+                    </div>
+                    <Form.Item
+                      name={[field.name, 'platformKey']}
+                      label="履约渠道"
+                      rules={[{ required: true, message: '请选择履约渠道' }]}
+                    >
+                      <Select
+                        placeholder="请选择履约渠道"
+                        options={platforms.map((item) => ({
+                          value: item.key,
+                          label: platformOptionLabel(item.key, item.label, item.creditUnitPriceFen),
+                        }))}
+                      />
+                    </Form.Item>
+                    <Form.Item noStyle shouldUpdate>
+                      {() => {
+                        const platformKey = String(
+                          form.getFieldValue(['channels', field.name, 'platformKey']) || '',
+                        )
+                        const creditQuantity = Number(
+                          form.getFieldValue(['channels', field.name, 'creditQuantity']) || 0,
+                        )
+                        const cashChannel = isCashChannel(platformKey)
+                        const unitPriceFen =
+                          platformMap.get(platformKey as ManualPlatformKey)?.creditUnitPriceFen ?? 0
+                        const costFen = previewChannelCost(platformKey, creditQuantity)
+                        return (
+                          <Row gutter={12}>
+                            <Col xs={24} sm={12}>
+                              <Form.Item
+                                name={[field.name, 'creditQuantity']}
+                                label={
+                                  !platformKey
+                                    ? '消耗 / 金额'
+                                    : cashChannel
+                                      ? '每单金额'
+                                      : '每单消耗积分'
+                                }
+                                rules={[
+                                  { required: true, message: '请输入消耗或金额' },
+                                  {
+                                    validator: async (_, value) => {
+                                      const quantity = Number(value)
+                                      if (!Number.isFinite(quantity) || quantity < 0) {
+                                        throw new Error('请输入大于等于 0 的数字')
+                                      }
+                                      if (!cashChannel && !Number.isInteger(quantity)) {
+                                        throw new Error('积分必须是整数')
+                                      }
+                                    },
+                                  },
+                                ]}
+                                extra={
+                                  platformKey
+                                    ? cashChannel
+                                      ? '单位：元，最多两位小数'
+                                      : `换算率：${formatCreditUnitPriceLabel(unitPriceFen)}`
+                                    : '积分填整数，现金和统一结算填金额'
+                                }
+                                style={{ marginBottom: 0 }}
+                              >
+                                <InputNumber
+                                  min={0}
+                                  precision={cashChannel ? 2 : 0}
+                                  step={cashChannel ? 0.01 : 1}
+                                  style={{ width: '100%' }}
+                                  placeholder={cashChannel ? '例如 12.50' : '例如 10'}
+                                  addonAfter={
+                                    platformKey ? (cashChannel ? '元' : '积分') : undefined
+                                  }
+                                />
+                              </Form.Item>
+                            </Col>
+                            <Col xs={24} sm={12}>
+                              <Form.Item label="折算成本" style={{ marginBottom: 0 }}>
+                                <div className="manual-channel-cost-preview">
+                                  <Typography.Text strong={costFen > 0}>
+                                    {costFen > 0
+                                      ? `¥${(costFen / 100).toFixed(2)}`
+                                      : '成本不固定，由客服确认时填写'}
+                                  </Typography.Text>
+                                  {platformKey && !cashChannel ? (
+                                    <Typography.Text type="secondary">
+                                      1积分={formatCreditUnitPriceYuan(unitPriceFen)}
+                                    </Typography.Text>
+                                  ) : null}
+                                </div>
+                              </Form.Item>
+                            </Col>
+                          </Row>
+                        )
+                      }}
+                    </Form.Item>
+                  </div>
+                ))}
+                <Button type="dashed" icon={<PlusOutlined />} onClick={() => add()}>
+                  添加履约渠道
+                </Button>
+                <Form.ErrorList errors={errors} />
+              </Space>
+            )}
+          </Form.List>
           <Form.Item name="note" label="备注">
             <Input.TextArea rows={2} maxLength={300} showCount />
           </Form.Item>
diff --git a/apps/frontend/src/pages/admin/cost-center/shared.ts b/apps/frontend/src/pages/admin/cost-center/shared.ts
index 794540a8..faa83c60 100644
--- a/apps/frontend/src/pages/admin/cost-center/shared.ts
+++ b/apps/frontend/src/pages/admin/cost-center/shared.ts
@@ -130,6 +130,7 @@ export const FULFILLMENT_MODE_LABELS: Record<string, string> = {
   affiliate_dash: '自动发货',
   third_party_voucher: '第三方卡券',
   manual: '人工客服',
+  on_account: '统一结算',
   archived: '历史归档',
   unclassified: '未分类',
 }
@@ -139,6 +140,7 @@ export const FULFILLMENT_MODE_COLORS: Record<string, string> = {
   affiliate_dash: 'green',
   third_party_voucher: 'cyan',
   manual: 'orange',
+  on_account: 'gold',
   archived: 'default',
   unclassified: 'gold',
 }
diff --git a/apps/frontend/src/pages/admin/fund/FundSupportView.tsx b/apps/frontend/src/pages/admin/fund/FundSupportView.tsx
index d182c6a0..fe148b24 100644
--- a/apps/frontend/src/pages/admin/fund/FundSupportView.tsx
+++ b/apps/frontend/src/pages/admin/fund/FundSupportView.tsx
@@ -46,6 +46,7 @@ import type {
 } from '@/types/admin'
 import type { UploadedFile } from '@/types/worker-platform'
 import { formatAdminDateTime } from '@/utils/admin-time'
+import { formatCreditUnitPriceLabel } from '@/utils/credit-unit-price'
 import {
   FUND_ACCOUNT_STATUS_LABELS,
   FUND_CATEGORY_LABELS,
@@ -387,7 +388,7 @@ export default function FundSupportView() {
     <section className="page-stack">
       <PageHeader
         title="我的钱包"
-        description="四个平台钱包：南航 / 乐玩 / ROCK 积分与备用金现金。余额由流水自动计算，不能手工修改。"
+        description="五种履约方式：南航 / 乐玩 / ROCK 积分、备用金现金、统一结算。积分余额与现金余额由流水自动计算，不能手工修改。"
         extra={
           <Button
             icon={<ReloadOutlined />}
@@ -418,51 +419,61 @@ export default function FundSupportView() {
         />
       ) : null}
 
-      <Row gutter={[16, 16]}>
+      <div className="support-wallet-grid">
         {myCreditWallets.map((wallet) => (
-          <Col xs={24} sm={12} lg={6} key={wallet.platform.key}>
-            <Card>
-              <Statistic
-                title={
-                  <Space size={6}>
-                    <span>{wallet.platform.label}</span>
-                    <Tag color={wallet.platform.creditUnitPriceFen >= 100 ? 'cyan' : 'blue'}>
-                      1积分=
-                      {wallet.platform.creditUnitPriceFen >= 100 ? '1元' : '1分'}
-                    </Tag>
-                  </Space>
-                }
-                value={wallet.balanceQuantity}
-                suffix="积分"
-                valueStyle={{
-                  color: wallet.balanceQuantity > 0 ? undefined : '#999',
-                }}
-              />
-              <Typography.Text type="secondary" style={{ fontSize: 12 }}>
-                折合 ¥{(wallet.balanceAmountFen / 100).toFixed(2)}
-              </Typography.Text>
-            </Card>
-          </Col>
-        ))}
-        <Col xs={24} sm={12} lg={6}>
-          <Card>
+          <Card key={wallet.platform.key}>
             <Statistic
-              title="备用金现金"
-              value={account ? account.balanceFen / 100 : 0}
-              precision={2}
-              prefix="￥"
+              title={
+                <Space size={6}>
+                  <span>{wallet.platform.label}</span>
+                  <Tag color={wallet.platform.creditUnitPriceFen >= 100 ? 'cyan' : 'blue'}>
+                    {formatCreditUnitPriceLabel(wallet.platform.creditUnitPriceFen)}
+                  </Tag>
+                </Space>
+              }
+              value={wallet.balanceQuantity}
+              suffix="积分"
               valueStyle={{
-                color: account && account.balanceFen > 0 ? undefined : '#999',
+                color: wallet.balanceQuantity > 0 ? undefined : '#999',
               }}
             />
             <Typography.Text type="secondary" style={{ fontSize: 12 }}>
-              {account
-                ? `本月发放 ¥${(account.monthInFen / 100).toFixed(2)} · 支出/缴回 ¥${(account.monthOutFen / 100).toFixed(2)}`
-                : '尚未开通备用金账户'}
+              折合 ¥{(wallet.balanceAmountFen / 100).toFixed(2)}
             </Typography.Text>
           </Card>
-        </Col>
-      </Row>
+        ))}
+        <Card>
+          <Statistic
+            title="备用金现金"
+            value={account ? account.balanceFen / 100 : 0}
+            precision={2}
+            prefix="￥"
+            valueStyle={{
+              color: account && account.balanceFen > 0 ? undefined : '#999',
+            }}
+          />
+          <Typography.Text type="secondary" style={{ fontSize: 12 }}>
+            {account
+              ? `本月发放 ¥${(account.monthInFen / 100).toFixed(2)} · 支出/缴回 ¥${(account.monthOutFen / 100).toFixed(2)}`
+              : '尚未开通备用金账户'}
+          </Typography.Text>
+        </Card>
+        <Card>
+          <Statistic
+            title={
+              <Space size={6}>
+                <span>统一结算</span>
+                <Tag color="gold">后对账</Tag>
+              </Space>
+            }
+            value="按单生成"
+            valueStyle={{ color: '#8c6d1f', fontSize: 22 }}
+          />
+          <Typography.Text type="secondary" style={{ fontSize: 12 }}>
+            生成虚拟账单，不扣积分或备用金
+          </Typography.Text>
+        </Card>
+      </div>
 
       {account ? (
         <Card>
diff --git a/apps/frontend/src/pages/admin/fund/PlatformCreditPanel.tsx b/apps/frontend/src/pages/admin/fund/PlatformCreditPanel.tsx
index d01f63ca..7a036f1b 100644
--- a/apps/frontend/src/pages/admin/fund/PlatformCreditPanel.tsx
+++ b/apps/frontend/src/pages/admin/fund/PlatformCreditPanel.tsx
@@ -42,6 +42,7 @@ import type { PlatformCreditAccount, PlatformCreditEntry, PlatformCreditOwner }
 import { hasAdminPermission } from '@/utils/admin-auth'
 import { formatAdminDateTime } from '@/utils/admin-time'
 import { buildAdminLocalTablePagination } from '@/utils/admin-pagination'
+import { formatCreditUnitPriceLabel } from '@/utils/credit-unit-price'
 
 const PLATFORM_TAG_COLORS: Record<string, string> = {
   nanhang: 'blue',
@@ -342,7 +343,7 @@ export function PlatformCreditPanel() {
         showIcon
         style={{ marginBottom: 14 }}
         message="南航 / 乐玩 / ROCK 三平台积分互不通用，每平台一个钱包"
-        description="换算率按平台：南航、乐玩 1 积分 = 1 分；ROCK 1 积分 = 1 元。可在下方按客服直接分配或调整积分；备用金现金在「现金钱包 / 对账中心」管理。"
+        description="换算率按平台展示为人民币金额；南航、乐玩默认 1 积分 = 0.01 元，ROCK 默认 1 积分 = 1.00 元。可在下方按客服直接分配或调整积分；备用金现金在「现金钱包 / 对账中心」管理。"
       />
 
       <Row gutter={[12, 12]} style={{ marginBottom: 12 }}>
@@ -359,7 +360,7 @@ export function PlatformCreditPanel() {
                   suffix="积分"
                   prefix={
                     <Tag color={PLATFORM_TAG_COLORS[platform.key] || 'default'}>
-                      1积分={platform.creditUnitPriceFen >= 100 ? '1元' : '1分'}
+                      {formatCreditUnitPriceLabel(platform.creditUnitPriceFen)}
                     </Tag>
                   }
                 />
@@ -459,7 +460,7 @@ export function PlatformCreditPanel() {
             <Select
               options={platforms.map((item) => ({
                 value: item.key,
-                label: `${item.label}（1积分=${item.creditUnitPriceFen >= 100 ? '1元' : '1分'}）`,
+                label: `${item.label} · ${formatCreditUnitPriceLabel(item.creditUnitPriceFen)}`,
               }))}
             />
           </Form.Item>
diff --git a/apps/frontend/src/pages/admin/panels/VoucherConsumePolicyPanel.tsx b/apps/frontend/src/pages/admin/panels/VoucherConsumePolicyPanel.tsx
index d80319ae..54e242dd 100644
--- a/apps/frontend/src/pages/admin/panels/VoucherConsumePolicyPanel.tsx
+++ b/apps/frontend/src/pages/admin/panels/VoucherConsumePolicyPanel.tsx
@@ -38,6 +38,7 @@ const CHANNEL_LABEL: Record<VoucherConsumeChannel, string> = {
   affiliate_dash: '自动发货',
   work_order: '接单工单',
   manual: '人工客服',
+  on_account: '统一结算',
   third_party_voucher: '第三方卡券',
 }
 
@@ -68,6 +69,10 @@ const MODE_OPTIONS: Record<
     { value: 'after_order_received', label: '收到订单后' },
     { value: 'manual', label: '人工核销' },
   ],
+  on_account: [
+    { value: 'after_order_received', label: '收到订单后' },
+    { value: 'manual', label: '人工核销' },
+  ],
 }
 
 type PolicyRow = {
diff --git a/apps/frontend/src/services/admin/cost-center.ts b/apps/frontend/src/services/admin/cost-center.ts
index f637bc1d..8adbb34c 100644
--- a/apps/frontend/src/services/admin/cost-center.ts
+++ b/apps/frontend/src/services/admin/cost-center.ts
@@ -378,8 +378,11 @@ export function scanAdminManualSkus(payload: { fromDate: string; toDate: string
 
 export function saveAdminManualConfig(payload: {
   skuKey: string
-  platformKey: string
-  creditQuantity: number
+  channels: Array<{
+    platformKey: string
+    creditQuantity: number
+    enabled?: boolean
+  }>
   canonicalProductId?: number | null
   enabled?: boolean
   note?: string
@@ -493,6 +496,7 @@ export function fetchAdminManualFulfillmentPending(
 
 export function confirmAdminManualFulfillment(payload: {
   orderItemId: number
+  platformKey: string
   costFen?: number
   payeeName?: string
   note?: string
diff --git a/apps/frontend/src/services/admin/fulfillment-channel.ts b/apps/frontend/src/services/admin/fulfillment-channel.ts
index f894b916..a9284d78 100644
--- a/apps/frontend/src/services/admin/fulfillment-channel.ts
+++ b/apps/frontend/src/services/admin/fulfillment-channel.ts
@@ -2,7 +2,9 @@ import { apiDelete, apiGet, apiPost } from '@/lib/http'
 
 /** 待分类队列（按内部 SKU 聚合）。 */
 export type PendingChannelGroup = {
-  internal_sku: string
+  group_key: string
+  scope_type: 'internal_sku' | 'source_sku'
+  internal_sku: string | null
   sku_name: string
   providers: string[]
   shop_ids: string[]
@@ -30,7 +32,7 @@ export type ChannelRule = {
   id: number
   match_key_type: 'internal_sku'
   match_key: string
-  channel: 'work_order' | 'affiliate_dash' | 'third_party_voucher' | 'manual'
+  channel: 'work_order' | 'affiliate_dash' | 'third_party_voucher' | 'manual' | 'on_account'
   priority: number
   enabled: boolean
   is_fallback: boolean
@@ -145,6 +147,7 @@ export type VoucherConsumeChannel =
   | 'affiliate_dash'
   | 'work_order'
   | 'manual'
+  | 'on_account'
   | 'third_party_voucher'
 export type VoucherConsumeMode =
   | 'manual'
@@ -261,7 +264,7 @@ export function retryPendingCarriers(payload: { internalSku: string }) {
   )
 }
 
-export function deletePendingChannelGroup(payload: { internalSku: string }) {
+export function deletePendingChannelGroup(payload: { groupKey: string }) {
   return apiPost<DeletePendingChannelGroupResult>(
     '/api/v1/admin/fulfillment/pending/delete',
     payload,
@@ -269,14 +272,20 @@ export function deletePendingChannelGroup(payload: { internalSku: string }) {
 }
 
 export function assignChannelByInternalSku(payload: {
+  groupKey?: string
   internalSku: string
+  mappedInternalSku?: string
   channel: string
   note?: string
 }) {
-  return apiPost<{ updated: number; carrierFailed: number; ruleCreated: boolean }>(
-    '/api/v1/admin/fulfillment/assign',
-    payload,
-  )
+  return apiPost<{
+    updated: number
+    carrierFailed: number
+    ruleCreated: boolean
+    channelSaved: boolean
+    draftProductId: number | null
+    carrierFailures: Array<{ orderItemId: number; reason: string; message: string }>
+  }>('/api/v1/admin/fulfillment/assign', payload)
 }
 
 export function assignChannelToItems(payload: {
diff --git a/apps/frontend/src/styles/admin.css b/apps/frontend/src/styles/admin.css
index a17259a1..c6f8a0f3 100644
--- a/apps/frontend/src/styles/admin.css
+++ b/apps/frontend/src/styles/admin.css
@@ -15,6 +15,48 @@
     linear-gradient(315deg, rgba(31, 41, 55, 0.045), transparent 38%), #f5f7fb;
 }
 
+.manual-channel-config-item {
+  width: 100%;
+  padding: 14px;
+  border: 1px solid #e6eaf0;
+  border-radius: 8px;
+  background: #fafbfc;
+}
+
+.manual-channel-config-head {
+  display: flex;
+  align-items: center;
+  justify-content: space-between;
+  min-height: 24px;
+  margin-bottom: 8px;
+}
+
+.manual-channel-cost-preview {
+  display: flex;
+  min-height: 32px;
+  flex-direction: column;
+  justify-content: center;
+  gap: 2px;
+  padding: 4px 11px;
+  border: 1px solid #e6eaf0;
+  border-radius: 6px;
+  background: #fff;
+}
+
+.manual-channel-cost-preview .ant-typography {
+  line-height: 1.45;
+}
+
+.support-wallet-grid {
+  display: grid;
+  grid-template-columns: repeat(auto-fill, minmax(160px, 1fr));
+  gap: 16px;
+}
+
+.support-wallet-grid > .ant-card {
+  height: 100%;
+}
+
 .auth-shell {
   width: min(940px, 100%);
   min-height: 560px;
diff --git a/apps/frontend/src/types/admin/cost-center.ts b/apps/frontend/src/types/admin/cost-center.ts
index fed46143..2d9482df 100644
--- a/apps/frontend/src/types/admin/cost-center.ts
+++ b/apps/frontend/src/types/admin/cost-center.ts
@@ -1,7 +1,12 @@
 /**
  * 履约渠道：唯一真源是 order_items.fulfillment_channel + fulfillment_status。
  */
-export type FulfillmentChannel = 'work_order' | 'affiliate_dash' | 'third_party_voucher' | 'manual'
+export type FulfillmentChannel =
+  | 'work_order'
+  | 'affiliate_dash'
+  | 'third_party_voucher'
+  | 'manual'
+  | 'on_account'
 
 /** 商品来源：由 canonical_sku 前缀推导，空串表示未分类。 */
 export type ProductSource = 'affiliate_dash' | 'work_order' | 'third_party_voucher' | 'manual' | ''
@@ -371,10 +376,9 @@ export interface CostExceptionSummary {
 }
 
 /**
- * 人工履约渠道：客服人工有四个钱包。
- * 南航/乐玩/ROCK 是积分（三平台积分互不通用），备用金是现金。
+ * 人工履约渠道：南航/乐玩/ROCK 积分、备用金现金、统一结算。
  */
-export type ManualPlatformKey = 'nanhang' | 'lewan' | 'rock' | 'fund_cash'
+export type ManualPlatformKey = 'nanhang' | 'lewan' | 'rock' | 'fund_cash' | 'on_account'
 
 /** 成本模式：fixed=按积分固定；variable=成本不固定，客服确认履约时手填。 */
 export type ManualCostMode = 'fixed' | 'variable'
@@ -424,6 +428,19 @@ export interface ManualFulfillmentConfig {
     pendingAssigned: number
     rematchedItems: number
   }
+  channels: ManualConfiguredChannel[]
+}
+
+export interface ManualConfiguredChannel {
+  platformKey: ManualPlatformKey
+  platformLabel: string
+  creditQuantity: number
+  costMode: ManualCostMode
+  costFen: number | null
+  creditUnitPriceFen: number
+  isFundCash: boolean
+  isOnAccount: boolean
+  enabled: boolean
 }
 
 export interface ManualSkuListResult {
@@ -525,9 +542,10 @@ export interface ManualFulfillmentPendingItem {
   revenueFen: number
   paidAt: string
   configId: number
-  platformKey: PlatformCreditKey | 'fund_cash'
+  platformKey: PlatformCreditKey | 'fund_cash' | 'on_account'
   platformLabel: string
   isFundCash: boolean
+  isOnAccount: boolean
   creditQuantity: number
   creditUnitPriceFen: number
   costMode: ManualCostMode
@@ -535,6 +553,7 @@ export interface ManualFulfillmentPendingItem {
   costFen: number | null
   fulfilled: boolean
   fulfilledAt: string | null
+  channels: ManualConfiguredChannel[]
 }
 
 export interface ManualFulfillmentPendingListResult {
@@ -553,4 +572,5 @@ export interface ManualFulfillmentConfirmResult {
   fundExpenseId: number | null
   creditEntryId: number | null
   balanceAfter: number | null
+  onAccountBillId: number | null
 }
diff --git a/apps/frontend/src/types/admin/orders.ts b/apps/frontend/src/types/admin/orders.ts
index 8d5498c2..7f643a47 100644
--- a/apps/frontend/src/types/admin/orders.ts
+++ b/apps/frontend/src/types/admin/orders.ts
@@ -13,6 +13,7 @@ export type AdminOrderItemFulfillmentMode =
   | 'affiliate_dash'
   | 'third_party_voucher'
   | 'manual'
+  | 'on_account'
   | 'pending'
   | 'archived'
 
diff --git a/apps/frontend/src/utils/admin-display.ts b/apps/frontend/src/utils/admin-display.ts
index e4e62d8e..f07b6db0 100644
--- a/apps/frontend/src/utils/admin-display.ts
+++ b/apps/frontend/src/utils/admin-display.ts
@@ -225,6 +225,7 @@ export function resolveOrderFulfillmentMode(row: {
     | 'affiliate_dash'
     | 'third_party_voucher'
     | 'manual'
+    | 'on_account'
     | 'pending'
     | 'archived'
     | 'mixed'
@@ -240,6 +241,8 @@ export function resolveOrderFulfillmentMode(row: {
       return { label: '🗄 历史归档', color: 'default' }
     case 'manual':
       return { label: '🙋 人工履约', color: 'orange' }
+    case 'on_account':
+      return { label: '统一结算', color: 'gold' }
     case 'mixed':
       return { label: '🔀 混合履约', color: 'geekblue' }
     default:
diff --git a/apps/frontend/src/utils/admin-options.ts b/apps/frontend/src/utils/admin-options.ts
index 06473583..1dd1a838 100644
--- a/apps/frontend/src/utils/admin-options.ts
+++ b/apps/frontend/src/utils/admin-options.ts
@@ -34,6 +34,7 @@ export const adminOrderFulfillmentModeOptions = [
   { label: '接单平台', value: 'work_order' },
   { label: '第三方卡券', value: 'third_party_voucher' },
   { label: '人工履约', value: 'manual' },
+  { label: '统一结算', value: 'on_account' },
   { label: '混合履约', value: 'mixed' },
   { label: '待判定', value: 'pending' },
   { label: '历史归档', value: 'archived' },
diff --git a/apps/frontend/src/utils/credit-unit-price.ts b/apps/frontend/src/utils/credit-unit-price.ts
new file mode 100644
index 00000000..5718760d
--- /dev/null
+++ b/apps/frontend/src/utils/credit-unit-price.ts
@@ -0,0 +1,16 @@
+/** 分 → 元，用于统一展示积分换算率。 */
+export function formatCreditUnitPriceYuan(value: number | string | null | undefined) {
+  const fen = Number(value)
+  return `${(Number.isFinite(fen) ? fen / 100 : 0).toFixed(2)}元`
+}
+
+export function formatCreditUnitPriceLabel(value: number | string | null | undefined) {
+  return `1积分=${formatCreditUnitPriceYuan(value)}`
+}
+
+/** 配置金额最多 2 位小数，去掉无意义的尾随 0。 */
+export function formatCreditQuantity(value: number | string | null | undefined) {
+  const quantity = Number(value)
+  if (!Number.isFinite(quantity)) return '0'
+  return String(Number(quantity.toFixed(2)))
+}
diff --git a/apps/frontend/tests/credit-unit-price.test.ts b/apps/frontend/tests/credit-unit-price.test.ts
new file mode 100644
index 00000000..8ba5c985
--- /dev/null
+++ b/apps/frontend/tests/credit-unit-price.test.ts
@@ -0,0 +1,20 @@
+import assert from 'node:assert/strict'
+import test from 'node:test'
+
+import {
+  formatCreditQuantity,
+  formatCreditUnitPriceLabel,
+  formatCreditUnitPriceYuan,
+} from '../src/utils/credit-unit-price.ts'
+
+test('积分换算率统一按元展示，不再使用“分”', () => {
+  assert.equal(formatCreditUnitPriceYuan(1), '0.01元')
+  assert.equal(formatCreditUnitPriceYuan(100), '1.00元')
+  assert.equal(formatCreditUnitPriceLabel(125), '1积分=1.25元')
+})
+
+test('人工履约配置量支持小数并去掉无意义尾零', () => {
+  assert.equal(formatCreditQuantity(1.5), '1.5')
+  assert.equal(formatCreditQuantity('2.2500'), '2.25')
+  assert.equal(formatCreditQuantity(0), '0')
+})
diff --git a/apps/frontend/tests/fund-support-wallet-on-account.test.ts b/apps/frontend/tests/fund-support-wallet-on-account.test.ts
new file mode 100644
index 00000000..5b7e40f1
--- /dev/null
+++ b/apps/frontend/tests/fund-support-wallet-on-account.test.ts
@@ -0,0 +1,13 @@
+import assert from 'node:assert/strict'
+import { readFile } from 'node:fs/promises'
+import test from 'node:test'
+
+test('客服我的钱包展示统一结算虚拟账单入口', async () => {
+  const source = await readFile(
+    new URL('../src/pages/admin/fund/FundSupportView.tsx', import.meta.url),
+    'utf8',
+  )
+  assert.ok(source.includes('统一结算'), '钱包页必须展示统一结算卡片')
+  assert.ok(source.includes('生成虚拟账单，不扣积分或备用金'))
+  assert.ok(source.includes('support-wallet-grid'))
+})