feat(finance): 支持代录指定客服账户，并上线影子总账/对账/关账/快手平台退款

- 人工确认履约：管理员/财务/运营可传 fundAccountId / creditOwnerAdminUserId
  指定客服备用金/积分账户；客服仍强制本人账户
- 新增迁移 112：finance_accounts / journal_entries / journal_lines /
  periods / reconciliations / reconciliation_items，种子 11 个科目
- 影子总账：销售事实按日生成收入/退款/成本凭证，支持手工凭证、试算平衡；
  不接管钱包余额；总账同步接入定时任务与退款重算
- 期间关账/反关账：关账先补凭证并校验试算平衡，closed 期间禁止新增凭证
- 平台对账：JSON 账单导入，按 provider + platform_order_id 匹配订单/退款，
  标记 matched/amount_mismatch/missing_order/missing_refund/duplicate
- 平台退款：快手行业（91）同意退款 API 接入，成功后落 source=platform；
  抖音/拼多多返回 501，保留手工退款
- 新增后台「财务 → 总账与对账」页面（总账/期间/对账三个 Tab）
- 集成测试扩展到代录、总账平衡、关账阻断、手工凭证、对账匹配

验证：backend check 844（840 pass / 4 skip）；frontend check 172 + build；
迁移 112 在 scratch 库全量执行并重跑幂等；本地生产副本已升级到 112，
销售事实同步 56 条凭证，借贷合计 1,885,351,864 = 1,885,351,864。

apps/frontend/src/App.tsx

@@ -21,6 +21,7 @@ import WorkerLayout from '@/layouts/WorkerLayout'
 
 const AdminDashboardPage = lazy(() => import('@/pages/admin/AdminDashboardPage'))
 const AdminFinancePage = lazy(() => import('@/pages/admin/AdminFinancePage'))
+const AdminFinanceLedgerPage = lazy(() => import('@/pages/admin/AdminFinanceLedgerPage'))
 const AdminSalesProfitPage = lazy(() => import('@/pages/admin/AdminSalesProfitPage'))
 const AdminCostCenterPage = lazy(() => import('@/pages/admin/AdminCostCenterPage'))
 const AdminFundPage = lazy(() => import('@/pages/admin/AdminFundPage'))
@@ -147,6 +148,7 @@ function AdminApplication() {
               </Route>
               <Route element={<RequireRole roles={['admin', 'operator', 'finance']} />}>
                 <Route path="finance" element={<AdminFinancePage />} />
+                <Route path="finance/ledger" element={<AdminFinanceLedgerPage />} />
                 <Route path="sales-profit" element={<AdminSalesProfitPage />} />
                 <Route path="cost-center" element={<AdminCostCenterPage />} />
               </Route>

apps/frontend/src/components/admin/FinanceSubNav.tsx

@@ -1,6 +1,7 @@
 import {
   AccountBookOutlined,
   ApartmentOutlined,
+  AuditOutlined,
   LineChartOutlined,
   WalletOutlined,
 } from '@ant-design/icons'
@@ -30,6 +31,11 @@ export const FINANCE_NAV_ITEMS = [
     label: '收支明细',
     icon: <AccountBookOutlined />,
   },
+  {
+    key: '/admin/finance/ledger',
+    label: '总账与对账',
+    icon: <AuditOutlined />,
+  },
 ] as const
 
 type FinanceNavKey = (typeof FINANCE_NAV_ITEMS)[number]['key']

apps/frontend/src/components/admin/ManualFulfillmentConfirmModal.tsx

@@ -26,8 +26,14 @@ import {
 import { useMutation, useQuery, useQueryClient } from '@tanstack/react-query'
 import { useEffect, useState } from 'react'
 
-import { confirmAdminManualFulfillment, fetchAdminManualFulfillmentPending } from '@/services/admin'
+import {
+  confirmAdminManualFulfillment,
+  fetchAdminFundAccounts,
+  fetchAdminManualFulfillmentPending,
+  fetchAdminPlatformCreditOwners,
+} from '@/services/admin'
 import type { ManualFulfillmentPendingItem } from '@/types/admin'
+import { getAdminRole, getAdminUserId } from '@/utils/admin-auth'
 
 type ConfirmFormValues = {
   costYuan?: number
@@ -61,6 +67,11 @@ export function ManualFulfillmentConfirmModal({
   const queryClient = useQueryClient()
   const [form] = Form.useForm<ConfirmFormValues>()
   const [selectedId, setSelectedId] = useState<number | null>(null)
+  const [fundAccountId, setFundAccountId] = useState<number | null>(null)
+  const [creditOwnerAdminUserId, setCreditOwnerAdminUserId] = useState<number | null>(null)
+  const role = getAdminRole()
+  const privileged = role !== 'support'
+  const currentUserId = getAdminUserId()
 
   const pendingQuery = useQuery({
     queryKey: ['admin-manual-fulfillment-pending', 'order', orderId],
@@ -81,12 +92,49 @@ export function ManualFulfillmentConfirmModal({
     items[0] ||
     null
 
+  const fundAccountsQuery = useQuery({
+    queryKey: ['admin-manual-confirm-fund-accounts'],
+    queryFn: () => fetchAdminFundAccounts({ page: 1, pageSize: 100 }),
+    enabled: open && privileged && Boolean(selected?.isFundCash),
+    retry: false,
+  })
+  const creditOwnersQuery = useQuery({
+    queryKey: ['admin-manual-confirm-credit-owners'],
+    queryFn: () => fetchAdminPlatformCreditOwners(),
+    enabled: open && privileged && Boolean(selected) && !selected?.isFundCash,
+    retry: false,
+  })
+
   useEffect(() => {
     if (!open) return
     setSelectedId(initialOrderItemId || null)
     form.resetFields()
   }, [open, initialOrderItemId, form])
 
+  // 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) {
+      const accounts = (fundAccountsQuery.data?.data.items || []).filter(
+        (item) => item.accountType === 'agent' && item.status === 'active',
+      )
+      const own = accounts.find((item) => item.ownerAdminUserId === currentUserId)
+      setFundAccountId(own?.id ?? null)
+      return
+    }
+    const owners = creditOwnersQuery.data?.data.items || []
+    const own = owners.find((item) => item.id === currentUserId)
+    setCreditOwnerAdminUserId(own?.id ?? null)
+  }, [
+    open,
+    privileged,
+    selected?.orderItemId,
+    selected?.isFundCash,
+    currentUserId,
+    fundAccountsQuery.data,
+    creditOwnersQuery.data,
+  ])
+
   const confirmMutation = useMutation({
     mutationFn: (values: ConfirmFormValues) =>
       confirmAdminManualFulfillment({
@@ -94,6 +142,10 @@ export function ManualFulfillmentConfirmModal({
         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
+          ? { creditOwnerAdminUserId }
+          : {}),
       }),
     onSuccess: (response) => {
       const result = response.data
@@ -122,7 +174,14 @@ export function ManualFulfillmentConfirmModal({
       open={open}
       title="确认人工履约"
       okText="确认履约"
-      okButtonProps={{ icon: <CheckOutlined />, disabled: !selected }}
+      okButtonProps={{
+        icon: <CheckOutlined />,
+        disabled:
+          !selected ||
+          (privileged &&
+            ((selected.isFundCash && !fundAccountId) ||
+              (!selected.isFundCash && !creditOwnerAdminUserId))),
+      }}
       cancelText="取消"
       confirmLoading={confirmMutation.isPending}
       onOk={() => {
@@ -181,6 +240,46 @@ export function ManualFulfillmentConfirmModal({
             <Typography.Text>¥{((selected?.revenueFen || 0) / 100).toFixed(2)}</Typography.Text>
           </div>
 
+          {privileged && selected ? (
+            selected.isFundCash ? (
+              <div>
+                <Typography.Text type="secondary">代录到客服备用金账户：</Typography.Text>
+                <Select
+                  showSearch
+                  optionFilterProp="label"
+                  value={fundAccountId ?? undefined}
+                  placeholder="请选择客服备用金账户"
+                  style={{ width: '100%', marginTop: 6 }}
+                  loading={fundAccountsQuery.isLoading}
+                  onChange={(value) => setFundAccountId(value)}
+                  options={(fundAccountsQuery.data?.data.items || [])
+                    .filter((item) => item.accountType === 'agent' && item.status === 'active')
+                    .map((item) => ({
+                      value: item.id,
+                      label: `${item.ownerName || item.accountNo} · 余额 ¥${(item.balanceFen / 100).toFixed(2)}`,
+                    }))}
+                />
+              </div>
+            ) : (
+              <div>
+                <Typography.Text type="secondary">代录到客服积分账户：</Typography.Text>
+                <Select
+                  showSearch
+                  optionFilterProp="label"
+                  value={creditOwnerAdminUserId ?? undefined}
+                  placeholder="请选择客服账号"
+                  style={{ width: '100%', marginTop: 6 }}
+                  loading={creditOwnersQuery.isLoading}
+                  onChange={(value) => setCreditOwnerAdminUserId(value)}
+                  options={(creditOwnersQuery.data?.data.items || []).map((item) => ({
+                    value: item.id,
+                    label: item.displayName || item.username,
+                  }))}
+                />
+              </div>
+            )
+          ) : null}
+
           {showCostInput ? (
             <Alert type="warning" showIcon message="该商品成本不固定，请填写本次实际成本" />
           ) : (

apps/frontend/src/layouts/AdminLayout.tsx

@@ -184,6 +184,7 @@ export default function AdminLayout() {
     '/admin/cost-center',
     '/admin/fund',
     '/admin/finance',
+    '/admin/finance/ledger',
   ].includes(selectedKey)
   const [openKeys, setOpenKeys] = useState<string[]>(['sub-finance'])
 
@@ -199,6 +200,7 @@ export default function AdminLayout() {
       { key: '/admin/cost-center', icon: <ApartmentOutlined />, label: '商品与成本' },
       { key: '/admin/fund', icon: <WalletOutlined />, label: '钱包管理' },
       { key: '/admin/finance', icon: <AccountBookOutlined />, label: '收支明细' },
+      { key: '/admin/finance/ledger', icon: <AuditOutlined />, label: '总账与对账' },
     ]
 
     const financeSubMenu = {
@@ -844,6 +846,7 @@ function resolveSelectedKey(pathname: string) {
   if (pathname.startsWith('/admin/sales-profit')) return '/admin/sales-profit'
   if (pathname.startsWith('/admin/cost-center')) return '/admin/cost-center'
   if (pathname.startsWith('/admin/fund')) return '/admin/fund'
+  if (pathname.startsWith('/admin/finance/ledger')) return '/admin/finance/ledger'
   if (pathname.startsWith('/admin/finance')) return '/admin/finance'
   if (pathname.startsWith('/admin/tasks')) return '/admin/tasks'
   if (pathname.startsWith('/admin/worker-platform')) return '/admin/worker-platform'

apps/frontend/src/pages/admin/AdminFinanceLedgerPage.tsx

@@ -0,0 +1,687 @@
+import { AuditOutlined, PlusOutlined, ReloadOutlined, SyncOutlined } from '@ant-design/icons'
+import { useMutation, useQuery, useQueryClient } from '@tanstack/react-query'
+import {
+  App,
+  Button,
+  Card,
+  Col,
+  DatePicker,
+  Drawer,
+  Form,
+  Input,
+  InputNumber,
+  Modal,
+  Row,
+  Select,
+  Space,
+  Statistic,
+  Tabs,
+  Tag,
+  Typography,
+} from 'antd'
+import type { TableColumnsType } from 'antd'
+import { useState } from 'react'
+import type { Dayjs } from 'dayjs'
+
+import { AdminRangePicker } from '@/components/admin/AdminDatePicker'
+import FinanceSubNav from '@/components/admin/FinanceSubNav'
+import PageHeader from '@/components/admin/PageHeader'
+import PercentTable from '@/components/common/PercentTable'
+import dayjs from '@/lib/dayjs'
+import {
+  closeFinancePeriod,
+  createFinanceManualVoucher,
+  fetchFinanceAccounts,
+  fetchFinanceJournalEntries,
+  fetchFinancePeriods,
+  fetchFinanceReconciliation,
+  fetchFinanceReconciliations,
+  fetchFinanceTrialBalance,
+  importFinanceReconciliation,
+  reopenFinancePeriod,
+  resolveFinanceReconciliation,
+  syncFinanceLedger,
+} from '@/services/admin'
+import type {
+  FinanceAccount,
+  FinanceJournalEntry,
+  FinancePeriod,
+  FinanceReconciliation,
+  FinanceReconciliationItem,
+  FinanceTrialBalanceItem,
+} from '@/types/admin/finance-ledger'
+import { hasAdminPermission } from '@/utils/admin-auth'
+import { formatAdminDateTime } from '@/utils/admin-time'
+import { formatMoney } from './panels/shared'
+
+const PROVIDER_OPTIONS = [
+  { value: '91kaquan', label: '91 卡券 / 快手' },
+  { value: 'pdd', label: '拼多多' },
+  { value: 'douyin_mashida', label: '抖音码速达' },
+]
+
+const RECON_STATUS_META: Record<string, { label: string; color: string }> = {
+  imported: { label: '待匹配', color: 'processing' },
+  matched: { label: '全部匹配', color: 'green' },
+  differences: { label: '有差异', color: 'orange' },
+  resolved: { label: '已解决', color: 'default' },
+}
+
+const MATCH_STATUS_META: Record<string, { label: string; color: string }> = {
+  matched: { label: '匹配', color: 'green' },
+  amount_mismatch: { label: '金额不一致', color: 'orange' },
+  missing_order: { label: '系统无订单', color: 'red' },
+  missing_refund: { label: '系统无退款', color: 'red' },
+  duplicate: { label: '重复行', color: 'default' },
+}
+
+export default function AdminFinanceLedgerPage() {
+  const { message } = App.useApp()
+  const queryClient = useQueryClient()
+  const canConfig = hasAdminPermission('finance.config')
+  const [range, setRange] = useState<[Dayjs, Dayjs]>([dayjs().startOf('month'), dayjs()])
+  const [entryPage, setEntryPage] = useState(1)
+  const [entryPageSize, setEntryPageSize] = useState(20)
+  const [entryDetail, setEntryDetail] = useState<FinanceJournalEntry | null>(null)
+  const [voucherOpen, setVoucherOpen] = useState(false)
+  const [reconImportOpen, setReconImportOpen] = useState(false)
+  const [reconDetailId, setReconDetailId] = useState<number | null>(null)
+  const [reconPage, setReconPage] = useState(1)
+  const [reconPageSize, setReconPageSize] = useState(20)
+  const [voucherForm] = Form.useForm()
+  const [reconForm] = Form.useForm()
+
+  const dateFrom = range[0].format('YYYY-MM-DD')
+  const dateTo = range[1].format('YYYY-MM-DD')
+
+  const accountsQuery = useQuery({
+    queryKey: ['admin-finance-ledger-accounts'],
+    queryFn: () => fetchFinanceAccounts(),
+  })
+  const trialQuery = useQuery({
+    queryKey: ['admin-finance-ledger-trial', dateFrom, dateTo],
+    queryFn: () => fetchFinanceTrialBalance({ dateFrom, dateTo }),
+  })
+  const entriesQuery = useQuery({
+    queryKey: ['admin-finance-ledger-entries', dateFrom, dateTo, entryPage, entryPageSize],
+    queryFn: () =>
+      fetchFinanceJournalEntries({
+        dateFrom,
+        dateTo,
+        page: entryPage,
+        pageSize: entryPageSize,
+      }),
+  })
+  const periodsQuery = useQuery({
+    queryKey: ['admin-finance-periods'],
+    queryFn: () => fetchFinancePeriods(),
+  })
+  const reconciliationsQuery = useQuery({
+    queryKey: ['admin-finance-reconciliations', reconPage, reconPageSize],
+    queryFn: () => fetchFinanceReconciliations({ page: reconPage, pageSize: reconPageSize }),
+  })
+  const reconDetailQuery = useQuery({
+    queryKey: ['admin-finance-reconciliation-detail', reconDetailId],
+    queryFn: () => fetchFinanceReconciliation(Number(reconDetailId)),
+    enabled: Boolean(reconDetailId),
+  })
+
+  const syncMutation = useMutation({
+    mutationFn: () => syncFinanceLedger({ dateFrom, dateTo }),
+    onSuccess: (response) => {
+      message.success(`总账同步完成：新增 ${response.data.created} 条凭证`)
+      void queryClient.invalidateQueries({ queryKey: ['admin-finance-ledger'] })
+      void queryClient.invalidateQueries({ queryKey: ['admin-finance-periods'] })
+    },
+    onError: (error) => message.error(error instanceof Error ? error.message : '同步总账失败'),
+  })
+
+  const voucherMutation = useMutation({
+    mutationFn: () => {
+      const values = voucherForm.getFieldsValue() as {
+        debitAccount: string
+        creditAccount: string
+        amountYuan: number
+        occurredAt?: Dayjs
+        memo?: string
+      }
+      const amountFen = Math.round(Number(values.amountYuan || 0) * 100)
+      return createFinanceManualVoucher({
+        occurredAt: values.occurredAt?.toISOString(),
+        memo: values.memo || '',
+        lines: [
+          { accountCode: values.debitAccount, debitFen: amountFen, memo: values.memo || '' },
+          { accountCode: values.creditAccount, creditFen: amountFen, memo: values.memo || '' },
+        ],
+      })
+    },
+    onSuccess: () => {
+      message.success('手工凭证已创建')
+      setVoucherOpen(false)
+      voucherForm.resetFields()
+      void queryClient.invalidateQueries({ queryKey: ['admin-finance-ledger'] })
+    },
+    onError: (error) => message.error(error instanceof Error ? error.message : '创建凭证失败'),
+  })
+
+  const closeMutation = useMutation({
+    mutationFn: (periodKey: string) => closeFinancePeriod(periodKey),
+    onSuccess: () => {
+      message.success('期间已关账')
+      void queryClient.invalidateQueries({ queryKey: ['admin-finance-periods'] })
+    },
+    onError: (error) => message.error(error instanceof Error ? error.message : '关账失败'),
+  })
+
+  const reopenMutation = useMutation({
+    mutationFn: (periodKey: string) => reopenFinancePeriod(periodKey),
+    onSuccess: () => {
+      message.success('期间已重新打开')
+      void queryClient.invalidateQueries({ queryKey: ['admin-finance-periods'] })
+    },
+    onError: (error) => message.error(error instanceof Error ? error.message : '反关账失败'),
+  })
+
+  const importReconMutation = useMutation({
+    mutationFn: () => {
+      const values = reconForm.getFieldsValue() as {
+        provider: string
+        periodRange?: [Dayjs, Dayjs]
+        rowsText: string
+      }
+      const parsed = JSON.parse(values.rowsText || '[]')
+      if (!Array.isArray(parsed) || parsed.length === 0) {
+        throw new Error('请粘贴至少一行 JSON 数组')
+      }
+      const periodRange = values.periodRange || range
+      return importFinanceReconciliation({
+        provider: values.provider,
+        periodFrom: periodRange[0].format('YYYY-MM-DD'),
+        periodTo: periodRange[1].format('YYYY-MM-DD'),
+        rows: parsed,
+      })
+    },
+    onSuccess: (response) => {
+      message.success(
+        `导入完成：${response.data.rows} 行，匹配 ${response.data.matched}，差异 ${response.data.mismatched}`,
+      )
+      setReconImportOpen(false)
+      reconForm.resetFields()
+      void queryClient.invalidateQueries({ queryKey: ['admin-finance-reconciliations'] })
+    },
+    onError: (error) => message.error(error instanceof Error ? error.message : '导入账单失败'),
+  })
+
+  const resolveReconMutation = useMutation({
+    mutationFn: (id: number) => resolveFinanceReconciliation(id, '后台确认差异已处理'),
+    onSuccess: () => {
+      message.success('已标记解决')
+      void queryClient.invalidateQueries({ queryKey: ['admin-finance-reconciliations'] })
+      void queryClient.invalidateQueries({ queryKey: ['admin-finance-reconciliation-detail'] })
+    },
+    onError: (error) => message.error(error instanceof Error ? error.message : '标记失败'),
+  })
+
+  const accountOptions = (accountsQuery.data?.data.items || []).map((item: FinanceAccount) => ({
+    value: item.accountCode,
+    label: `${item.accountCode} ${item.accountName}`,
+  }))
+
+  const trialColumns: TableColumnsType<FinanceTrialBalanceItem> = [
+    { title: '科目', dataIndex: 'accountCode', width: 90 },
+    { title: '名称', dataIndex: 'accountName', width: 160 },
+    { title: '类型', dataIndex: 'accountType', width: 90 },
+    {
+      title: '借方',
+      dataIndex: 'debitFen',
+      align: 'right',
+      width: 120,
+      render: (value: number) => formatMoney(value),
+    },
+    {
+      title: '贷方',
+      dataIndex: 'creditFen',
+      align: 'right',
+      width: 120,
+      render: (value: number) => formatMoney(value),
+    },
+    {
+      title: '余额',
+      dataIndex: 'balanceFen',
+      align: 'right',
+      width: 120,
+      render: (value: number) => formatMoney(value),
+    },
+  ]
+
+  const entryColumns: TableColumnsType<FinanceJournalEntry> = [
+    { title: '凭证号', dataIndex: 'entryNo', width: 200 },
+    {
+      title: '日期',
+      dataIndex: 'occurredAt',
+      width: 160,
+      render: (value: string) => formatAdminDateTime(value),
+    },
+    { title: '事件', dataIndex: 'eventType', width: 140 },
+    { title: '摘要', dataIndex: 'memo' },
+    {
+      title: '借方合计',
+      dataIndex: 'debitTotalFen',
+      align: 'right',
+      width: 120,
+      render: (value: number) => formatMoney(value),
+    },
+  ]
+
+  const periodColumns: TableColumnsType<FinancePeriod> = [
+    { title: '期间', dataIndex: 'periodKey', width: 100 },
+    {
+      title: '状态',
+      dataIndex: 'status',
+      width: 90,
+      render: (value: string) => (
+        <Tag color={value === 'closed' ? 'default' : 'processing'}>
+          {value === 'closed' ? '已关账' : '开放'}
+        </Tag>
+      ),
+    },
+    {
+      title: '关账时间',
+      dataIndex: 'closedAt',
+      width: 170,
+      render: (value: string | null) => (value ? formatAdminDateTime(value) : '-'),
+    },
+    {
+      title: '操作',
+      width: 150,
+      render: (_, row) =>
+        canConfig ? (
+          row.status === 'closed' ? (
+            <Button size="small" onClick={() => reopenMutation.mutate(row.periodKey)}>
+              反关账
+            </Button>
+          ) : (
+            <Button size="small" type="primary" onClick={() => closeMutation.mutate(row.periodKey)}>
+              关账
+            </Button>
+          )
+        ) : null,
+    },
+  ]
+
+  const reconColumns: TableColumnsType<FinanceReconciliation> = [
+    { title: '批次', dataIndex: 'id', width: 80 },
+    { title: '平台', dataIndex: 'provider', width: 120 },
+    {
+      title: '期间',
+      width: 190,
+      render: (_, row) => `${row.periodFrom} ~ ${row.periodTo}`,
+    },
+    {
+      title: '状态',
+      dataIndex: 'status',
+      width: 110,
+      render: (value: string) => {
+        const meta = RECON_STATUS_META[value] || { label: value, color: 'default' }
+        return <Tag color={meta.color}>{meta.label}</Tag>
+      },
+    },
+    {
+      title: '系统金额',
+      dataIndex: 'expectedFen',
+      align: 'right',
+      width: 120,
+      render: (value: number) => formatMoney(value),
+    },
+    {
+      title: '账单金额',
+      dataIndex: 'actualFen',
+      align: 'right',
+      width: 120,
+      render: (value: number) => formatMoney(value),
+    },
+    {
+      title: '差异',
+      dataIndex: 'diffFen',
+      align: 'right',
+      width: 120,
+      render: (value: number) => (
+        <Typography.Text type={value === 0 ? 'secondary' : 'danger'}>
+          {formatMoney(value)}
+        </Typography.Text>
+      ),
+    },
+    {
+      title: '操作',
+      width: 140,
+      render: (_, row) => (
+        <Space>
+          <Button size="small" onClick={() => setReconDetailId(row.id)}>
+            明细
+          </Button>
+          {canConfig && row.status !== 'resolved' ? (
+            <Button size="small" onClick={() => resolveReconMutation.mutate(row.id)}>
+              标记解决
+            </Button>
+          ) : null}
+        </Space>
+      ),
+    },
+  ]
+
+  const reconItemColumns: TableColumnsType<FinanceReconciliationItem> = [
+    { title: '行', dataIndex: 'lineNo', width: 60 },
+    { title: '平台单号', dataIndex: 'platformOrderId', width: 190 },
+    { title: '类型', dataIndex: 'entryType', width: 80 },
+    {
+      title: '账单金额',
+      dataIndex: 'amountFen',
+      align: 'right',
+      width: 110,
+      render: (value: number) => formatMoney(value),
+    },
+    {
+      title: '系统金额',
+      dataIndex: 'expectedFen',
+      align: 'right',
+      width: 110,
+      render: (value: number | null) => (value === null ? '-' : formatMoney(value)),
+    },
+    {
+      title: '结果',
+      dataIndex: 'matchStatus',
+      width: 120,
+      render: (value: string) => {
+        const meta = MATCH_STATUS_META[value] || { label: value, color: 'default' }
+        return <Tag color={meta.color}>{meta.label}</Tag>
+      },
+    },
+  ]
+
+  return (
+    <>
+      <PageHeader title="总账与对账" description="影子总账、期间关账与平台账单对账" />
+      <FinanceSubNav current="/admin/finance/ledger" />
+      <Card bordered={false}>
+        <Space wrap style={{ marginBottom: 16 }}>
+          <AdminRangePicker
+            value={range}
+            onChange={(value) => {
+              if (value?.[0] && value?.[1]) setRange([value[0], value[1]])
+            }}
+          />
+          {canConfig ? (
+            <Button
+              type="primary"
+              icon={<SyncOutlined />}
+              loading={syncMutation.isPending}
+              onClick={() => syncMutation.mutate()}
+            >
+              同步销售事实到总账
+            </Button>
+          ) : null}
+          <Button
+            icon={<ReloadOutlined />}
+            onClick={() => {
+              void trialQuery.refetch()
+              void entriesQuery.refetch()
+            }}
+          >
+            刷新
+          </Button>
+        </Space>
+
+        <Tabs
+          items={[
+            {
+              key: 'ledger',
+              label: '总账',
+              children: (
+                <Space direction="vertical" size={16} style={{ width: '100%' }}>
+                  <Row gutter={16}>
+                    <Col xs={24} md={8}>
+                      <Statistic
+                        title="借方合计"
+                        value={formatMoney(trialQuery.data?.data.totals.debitFen || 0)}
+                      />
+                    </Col>
+                    <Col xs={24} md={8}>
+                      <Statistic
+                        title="贷方合计"
+                        value={formatMoney(trialQuery.data?.data.totals.creditFen || 0)}
+                      />
+                    </Col>
+                    <Col xs={24} md={8}>
+                      <Statistic
+                        title="借贷平衡"
+                        value={trialQuery.data?.data.balanced ? '是' : '否'}
+                        valueStyle={{
+                          color: trialQuery.data?.data.balanced ? '#3f8600' : '#cf1322',
+                        }}
+                      />
+                    </Col>
+                  </Row>
+                  <Card size="small" title="试算平衡">
+                    <PercentTable
+                      size="small"
+                      rowKey="accountCode"
+                      loading={trialQuery.isLoading}
+                      dataSource={trialQuery.data?.data.items || []}
+                      columns={trialColumns}
+                      pagination={false}
+                    />
+                  </Card>
+                  <Card
+                    size="small"
+                    title="凭证"
+                    extra={
+                      canConfig ? (
+                        <Button
+                          size="small"
+                          icon={<PlusOutlined />}
+                          onClick={() => setVoucherOpen(true)}
+                        >
+                          手工凭证
+                        </Button>
+                      ) : null
+                    }
+                  >
+                    <PercentTable
+                      size="small"
+                      rowKey="id"
+                      loading={entriesQuery.isLoading}
+                      dataSource={entriesQuery.data?.data.items || []}
+                      columns={entryColumns}
+                      onRow={(row) => ({ onClick: () => setEntryDetail(row) })}
+                      pagination={{
+                        current: entryPage,
+                        pageSize: entryPageSize,
+                        total: entriesQuery.data?.data.pagination.total || 0,
+                        showSizeChanger: true,
+                        onChange: (page, size) => {
+                          setEntryPage(page)
+                          setEntryPageSize(size)
+                        },
+                      }}
+                    />
+                  </Card>
+                </Space>
+              ),
+            },
+            {
+              key: 'periods',
+              label: '期间关账',
+              children: (
+                <Card size="small" title="会计期间">
+                  <PercentTable
+                    size="small"
+                    rowKey="periodKey"
+                    loading={periodsQuery.isLoading}
+                    dataSource={periodsQuery.data?.data.items || []}
+                    columns={periodColumns}
+                    pagination={false}
+                  />
+                </Card>
+              ),
+            },
+            {
+              key: 'reconciliations',
+              label: '平台对账',
+              children: (
+                <Card
+                  size="small"
+                  title="对账批次"
+                  extra={
+                    canConfig ? (
+                      <Button
+                        size="small"
+                        type="primary"
+                        icon={<AuditOutlined />}
+                        onClick={() => setReconImportOpen(true)}
+                      >
+                        导入账单
+                      </Button>
+                    ) : null
+                  }
+                >
+                  <PercentTable
+                    size="small"
+                    rowKey="id"
+                    loading={reconciliationsQuery.isLoading}
+                    dataSource={reconciliationsQuery.data?.data.items || []}
+                    columns={reconColumns}
+                    pagination={{
+                      current: reconPage,
+                      pageSize: reconPageSize,
+                      total: reconciliationsQuery.data?.data.pagination.total || 0,
+                      showSizeChanger: true,
+                      onChange: (page, size) => {
+                        setReconPage(page)
+                        setReconPageSize(size)
+                      },
+                    }}
+                  />
+                </Card>
+              ),
+            },
+          ]}
+        />
+      </Card>
+
+      <Drawer
+        open={Boolean(entryDetail)}
+        title={entryDetail?.entryNo || '凭证明细'}
+        width={640}
+        onClose={() => setEntryDetail(null)}
+      >
+        {entryDetail ? (
+          <Space direction="vertical" size={12} style={{ width: '100%' }}>
+            <Typography.Text type="secondary">{entryDetail.memo}</Typography.Text>
+            <PercentTable
+              size="small"
+              rowKey="lineNo"
+              pagination={false}
+              dataSource={entryDetail.lines}
+              columns={[
+                { title: '科目', dataIndex: 'accountName' },
+                {
+                  title: '借方',
+                  dataIndex: 'debitFen',
+                  align: 'right',
+                  render: (value: number) => (value ? formatMoney(value) : '-'),
+                },
+                {
+                  title: '贷方',
+                  dataIndex: 'creditFen',
+                  align: 'right',
+                  render: (value: number) => (value ? formatMoney(value) : '-'),
+                },
+              ]}
+            />
+          </Space>
+        ) : null}
+      </Drawer>
+
+      <Modal
+        open={voucherOpen}
+        title="新增手工凭证"
+        okText="创建"
+        confirmLoading={voucherMutation.isPending}
+        onOk={() => voucherMutation.mutate()}
+        onCancel={() => setVoucherOpen(false)}
+      >
+        <Form form={voucherForm} layout="vertical">
+          <Form.Item name="debitAccount" label="借方科目" rules={[{ required: true }]}>
+            <Select options={accountOptions} showSearch optionFilterProp="label" />
+          </Form.Item>
+          <Form.Item name="creditAccount" label="贷方科目" rules={[{ required: true }]}>
+            <Select options={accountOptions} showSearch optionFilterProp="label" />
+          </Form.Item>
+          <Form.Item name="amountYuan" label="金额（元）" rules={[{ required: true }]}>
+            <InputNumber min={0.01} precision={2} style={{ width: '100%' }} />
+          </Form.Item>
+          <Form.Item name="occurredAt" label="发生时间">
+            <DatePicker showTime style={{ width: '100%' }} />
+          </Form.Item>
+          <Form.Item name="memo" label="摘要">
+            <Input maxLength={200} />
+          </Form.Item>
+        </Form>
+      </Modal>
+
+      <Modal
+        open={reconImportOpen}
+        title="导入平台账单"
+        width={720}
+        okText="导入并匹配"
+        confirmLoading={importReconMutation.isPending}
+        onOk={() => importReconMutation.mutate()}
+        onCancel={() => setReconImportOpen(false)}
+      >
+        <Form form={reconForm} layout="vertical" initialValues={{ provider: '91kaquan' }}>
+          <Form.Item name="provider" label="平台" rules={[{ required: true }]}>
+            <Select options={PROVIDER_OPTIONS} />
+          </Form.Item>
+          <Form.Item name="periodRange" label="账单期间">
+            <AdminRangePicker />
+          </Form.Item>
+          <Form.Item
+            name="rowsText"
+            label="账单明细 JSON"
+            rules={[{ required: true }]}
+            extra='示例：[{"platformOrderId":"...","entryType":"sale","amountFen":100}]；refund 行可带 externalRef。'
+          >
+            <Input.TextArea
+              rows={8}
+              placeholder='[{"platformOrderId":"123","entryType":"sale","amountFen":100}]'
+            />
+          </Form.Item>
+        </Form>
+      </Modal>
+
+      <Drawer
+        open={Boolean(reconDetailId)}
+        title={`对账批次 #${reconDetailId || ''}`}
+        width={860}
+        onClose={() => setReconDetailId(null)}
+      >
+        {reconDetailQuery.data ? (
+          <Space direction="vertical" size={12} style={{ width: '100%' }}>
+            <Typography.Text type="secondary">
+              {reconDetailQuery.data.data.provider} · {reconDetailQuery.data.data.periodFrom} ~{' '}
+              {reconDetailQuery.data.data.periodTo} · 差异{' '}
+              {formatMoney(reconDetailQuery.data.data.diffFen)}
+            </Typography.Text>
+            <PercentTable
+              size="small"
+              rowKey="id"
+              pagination={false}
+              dataSource={reconDetailQuery.data.data.items}
+              columns={reconItemColumns}
+            />
+          </Space>
+        ) : null}
+      </Drawer>
+    </>
+  )
+}

apps/frontend/src/services/admin/cost-center.ts

@@ -458,6 +458,10 @@ export function confirmAdminManualFulfillment(payload: {
   costFen?: number
   payeeName?: string
   note?: string
+  /** 管理员/财务代录：指定客服备用金账户 */
+  fundAccountId?: number
+  /** 管理员/财务代录：指定客服积分账户归属人 */
+  creditOwnerAdminUserId?: number
 }) {
   return apiPost<ManualFulfillmentConfirmResult>(
     '/api/v1/admin/finance/manual-fulfillment/confirm',

apps/frontend/src/services/admin/finance-ledger.ts

@@ -0,0 +1,115 @@
+import { apiGet, apiPost } from '@/lib/http'
+import type {
+  FinanceAccount,
+  FinanceJournalEntry,
+  FinancePeriod,
+  FinanceReconciliation,
+  FinanceReconciliationItem,
+  FinanceTrialBalance,
+} from '@/types/admin/finance-ledger'
+
+export function fetchFinanceAccounts() {
+  return apiGet<{ items: FinanceAccount[] }>('/api/v1/admin/finance/ledger/accounts')
+}
+
+export function fetchFinanceTrialBalance(params: { dateFrom: string; dateTo: string }) {
+  return apiGet<FinanceTrialBalance>('/api/v1/admin/finance/ledger/trial-balance', params)
+}
+
+export function fetchFinanceJournalEntries(params: {
+  dateFrom?: string
+  dateTo?: string
+  page?: number
+  pageSize?: number
+}) {
+  return apiGet<{
+    items: FinanceJournalEntry[]
+    pagination: { page: number; pageSize: number; total: number }
+  }>('/api/v1/admin/finance/ledger/entries', params)
+}
+
+export function syncFinanceLedger(payload: { dateFrom?: string; dateTo?: string }) {
+  return apiPost<{ created: number; skipped: number }>('/api/v1/admin/finance/ledger/sync', payload)
+}
+
+export function createFinanceManualVoucher(payload: {
+  occurredAt?: string
+  memo?: string
+  reference?: string
+  lines: Array<{
+    accountCode: string
+    debitFen?: number
+    creditFen?: number
+    memo?: string
+  }>
+}) {
+  return apiPost<{ entryId: number; entryNo: string }>(
+    '/api/v1/admin/finance/ledger/manual-voucher',
+    payload,
+  )
+}
+
+export function fetchFinancePeriods() {
+  return apiGet<{ items: FinancePeriod[] }>('/api/v1/admin/finance/periods')
+}
+
+export function closeFinancePeriod(periodKey: string) {
+  return apiPost<{ periodKey: string }>(
+    `/api/v1/admin/finance/periods/${encodeURIComponent(periodKey)}/close`,
+    {},
+  )
+}
+
+export function reopenFinancePeriod(periodKey: string) {
+  return apiPost<FinancePeriod>(
+    `/api/v1/admin/finance/periods/${encodeURIComponent(periodKey)}/reopen`,
+    {},
+  )
+}
+
+export function fetchFinanceReconciliations(params?: {
+  page?: number
+  pageSize?: number
+  provider?: string
+}) {
+  return apiGet<{
+    items: FinanceReconciliation[]
+    pagination: { page: number; pageSize: number; total: number }
+  }>('/api/v1/admin/finance/reconciliations', params)
+}
+
+export function fetchFinanceReconciliation(id: number) {
+  return apiGet<FinanceReconciliation & { items: FinanceReconciliationItem[] }>(
+    `/api/v1/admin/finance/reconciliations/${id}`,
+  )
+}
+
+export function importFinanceReconciliation(payload: {
+  provider: string
+  periodFrom: string
+  periodTo: string
+  rows: Array<{
+    platformOrderId: string
+    entryType: 'sale' | 'refund'
+    amountFen: number
+    externalRef?: string
+    occurredAt?: string
+  }>
+}) {
+  return apiPost<{
+    reconciliationId: number
+    status: string
+    rows: number
+    matched: number
+    mismatched: number
+    expectedFen: number
+    actualFen: number
+    diffFen: number
+  }>('/api/v1/admin/finance/reconciliations/import', payload)
+}
+
+export function resolveFinanceReconciliation(id: number, note: string) {
+  return apiPost<FinanceReconciliation>(`/api/v1/admin/finance/reconciliations/${id}/resolve`, {
+    note,
+  })
+}

apps/frontend/src/services/admin/index.ts

@@ -1,6 +1,7 @@
 export * from './auth'
 export * from './dashboard'
 export * from './finance'
+export * from './finance-ledger'
 export * from './cost-center'
 export * from './fund'
 export * from './users'

apps/frontend/src/types/admin/finance-ledger.ts

@@ -0,0 +1,91 @@
+export type FinanceAccount = {
+  accountCode: string
+  accountName: string
+  accountType: 'asset' | 'liability' | 'equity' | 'revenue' | 'expense'
+  normalSide: 'debit' | 'credit'
+  description: string
+}
+
+export type FinanceTrialBalanceItem = {
+  accountCode: string
+  accountName: string
+  accountType: string
+  normalSide: string
+  debitFen: number
+  creditFen: number
+  balanceFen: number
+}
+
+export type FinanceTrialBalance = {
+  range: { dateFrom: string; dateTo: string }
+  items: FinanceTrialBalanceItem[]
+  totals: { debitFen: number; creditFen: number; balanceFen: number }
+  balanced: boolean
+}
+
+export type FinanceJournalLine = {
+  lineNo: number
+  accountCode: string
+  accountName: string
+  debitFen: number
+  creditFen: number
+  memo: string
+}
+
+export type FinanceJournalEntry = {
+  id: number
+  entryNo: string
+  eventType: string
+  refType: string
+  refId: string
+  occurredAt: string
+  periodKey: string
+  status: string
+  memo: string
+  metadata: Record<string, unknown>
+  debitTotalFen: number
+  lines: FinanceJournalLine[]
+}
+
+export type FinancePeriod = {
+  periodKey: string
+  startsAt: string
+  endsAt: string
+  status: 'open' | 'closed'
+  summary: Record<string, unknown>
+  closedAt: string | null
+  closedByAdminUserId: number | null
+}
+
+export type FinanceReconciliation = {
+  id: number
+  provider: string
+  periodFrom: string
+  periodTo: string
+  source: string
+  status: 'imported' | 'matched' | 'differences' | 'resolved'
+  expectedFen: number
+  actualFen: number
+  diffFen: number
+  summary: Record<string, unknown>
+  importedByAdminUserId: number | null
+  importedByName: string
+  resolvedAt: string | null
+  createdAt: string
+}
+
+export type FinanceReconciliationItem = {
+  id: number
+  lineNo: number
+  platformOrderId: string
+  externalRef: string
+  entryType: 'sale' | 'refund'
+  amountFen: number
+  expectedFen: number | null
+  diffFen: number | null
+  occurredAt: string | null
+  matchedOrderId: number | null
+  matchedRefundId: number | null
+  matchStatus: 'matched' | 'amount_mismatch' | 'missing_order' | 'missing_refund' | 'duplicate'
+  detail: Record<string, unknown>
+}