diff --git a/apps/backend/src/db/migrations/142_voucher_consume_job_codes.sql b/apps/backend/src/db/migrations/142_voucher_consume_job_codes.sql
new file mode 100644
index 00000000..00c9c897
--- /dev/null
+++ b/apps/backend/src/db/migrations/142_voucher_consume_job_codes.sql
@@ -0,0 +1,82 @@
+-- 核销任务直接保存目标券码，供后台“最近核销任务”展示和检索。
+-- 任务创建时会先解析候选券码；执行时再刷新一次，兼容券码晚于任务到达的场景。
+
+CREATE EXTENSION IF NOT EXISTS pg_trgm;
+
+ALTER TABLE voucher_consume_jobs
+  ADD COLUMN IF NOT EXISTS voucher_codes TEXT[] NOT NULL DEFAULT ARRAY[]::TEXT[];
+
+COMMENT ON COLUMN voucher_consume_jobs.voucher_codes IS
+  '核销任务关联的券码；快手电子凭证保存 voucher_code，抖音码速达保存我方与平台侧券码';
+
+-- array_to_string 在 PostgreSQL 中被标记为 STABLE，不能直接用于表达式索引；
+-- text[] 的拼接是本项目的确定性展示口径，用 IMMUTABLE 包装支持核销码模糊检索。
+CREATE OR REPLACE FUNCTION fulfillment_voucher_codes_search_text(codes TEXT[])
+RETURNS TEXT
+LANGUAGE sql
+IMMUTABLE
+PARALLEL SAFE
+RETURN ARRAY_TO_STRING(codes, ' ');
+
+COMMENT ON FUNCTION fulfillment_voucher_codes_search_text(TEXT[]) IS
+  '核销任务券码模糊搜索文本（用于 GIN trigram 表达式索引）';
+
+CREATE INDEX IF NOT EXISTS idx_voucher_consume_jobs_voucher_codes
+  ON voucher_consume_jobs
+  USING GIN ((fulfillment_voucher_codes_search_text(voucher_codes)) gin_trgm_ops);
+
+-- 回填已有任务。快手优先按任务/单元定位；没有任务时退回订单号维度。
+UPDATE voucher_consume_jobs job
+SET voucher_codes = COALESCE((
+  SELECT ARRAY_AGG(DISTINCT voucher.voucher_code ORDER BY voucher.voucher_code)
+  FROM kuaishou_industry_vouchers voucher
+  WHERE job.provider = 'kuaishou_industry'
+    AND voucher.oid = job.platform_order_id
+    AND BTRIM(voucher.voucher_code) <> ''
+    AND (
+      job.task_id IS NULL
+      OR voucher.task_id = job.task_id
+      OR voucher.unit_index = (
+        SELECT task.unit_index FROM fulfillment_tasks task WHERE task.id = job.task_id
+      )
+    )
+), ARRAY[]::TEXT[])
+WHERE job.provider = 'kuaishou_industry'
+  AND CARDINALITY(job.voucher_codes) = 0;
+
+-- 抖音码速达可能发生平台侧换码，因此两个券码都保留并可搜索。
+UPDATE voucher_consume_jobs job
+SET voucher_codes = COALESCE((
+  SELECT ARRAY_AGG(DISTINCT code ORDER BY code)
+  FROM (
+    SELECT certificate.cert_no AS code
+    FROM redeem_certificates certificate
+    WHERE certificate.provider = 'douyin_mashida'
+      AND (
+        certificate.local_order_id = job.order_id
+        OR (job.order_id IS NULL AND certificate.order_id = job.platform_order_id)
+      )
+      AND BTRIM(certificate.cert_no) <> ''
+      AND (
+        job.order_item_id IS NULL
+        OR certificate.order_item_id IS NULL
+        OR certificate.order_item_id = job.order_item_id
+      )
+    UNION
+    SELECT certificate.platform_cert_no AS code
+    FROM redeem_certificates certificate
+    WHERE certificate.provider = 'douyin_mashida'
+      AND (
+        certificate.local_order_id = job.order_id
+        OR (job.order_id IS NULL AND certificate.order_id = job.platform_order_id)
+      )
+      AND BTRIM(certificate.platform_cert_no) <> ''
+      AND (
+        job.order_item_id IS NULL
+        OR certificate.order_item_id IS NULL
+        OR certificate.order_item_id = job.order_item_id
+      )
+  ) codes
+), ARRAY[]::TEXT[])
+WHERE job.provider = 'douyin_mashida'
+  AND CARDINALITY(job.voucher_codes) = 0;
diff --git a/apps/backend/src/db/migrations/143_repair_third_party_voucher_products.sql b/apps/backend/src/db/migrations/143_repair_third_party_voucher_products.sql
new file mode 100644
index 00000000..cab4cf70
--- /dev/null
+++ b/apps/backend/src/db/migrations/143_repair_third_party_voucher_products.sql
@@ -0,0 +1,173 @@
+-- 143_repair_third_party_voucher_products.sql
+--
+-- 第三方卡券订单项必须关联 tpv:<内部 SKU>。历史商品归一在缺少 tpv 商品时
+-- 会回退到同名 man 商品，导致卡券订单使用人工商品维度而无法生成卡券采购成本。
+-- 本迁移只修正商品归属、渠道规则和能力，不删除任何商品、订单或历史快照。
+-- 部署后由 cost_snapshot / sales_facts 管道补建成本快照并重算受影响日期。
+
+DROP TABLE IF EXISTS pg_temp.tmp_repair_voucher_items;
+CREATE TEMP TABLE tmp_repair_voucher_items ON COMMIT DROP AS
+SELECT
+  oi.id AS order_item_id,
+  oi.order_id,
+  resolve_internal_sku(oi.manual_sku_key, oi.sku_name, oi.sku_code) AS internal_sku,
+  (COALESCE(o.paid_at, o.created_at) AT TIME ZONE 'Asia/Shanghai')::date::text AS basis_date
+FROM order_items oi
+JOIN orders o ON o.id = oi.order_id
+LEFT JOIN product_catalog current_product ON current_product.id = oi.canonical_product_id
+WHERE oi.fulfillment_channel = 'third_party_voucher'
+  AND BTRIM(resolve_internal_sku(oi.manual_sku_key, oi.sku_name, oi.sku_code)) <> ''
+  AND char_length(
+    'tpv:' || resolve_internal_sku(oi.manual_sku_key, oi.sku_name, oi.sku_code)
+  ) <= 64
+  AND (
+    current_product.id IS NULL
+    OR current_product.canonical_sku IS DISTINCT FROM
+      'tpv:' || resolve_internal_sku(oi.manual_sku_key, oi.sku_name, oi.sku_code)
+  );
+
+CREATE UNIQUE INDEX ON tmp_repair_voucher_items (order_item_id);
+
+INSERT INTO product_catalog (
+  canonical_sku, canonical_name, category, unit_name, status,
+  attributes_json, created_at, updated_at
+)
+SELECT DISTINCT
+  'tpv:' || item.internal_sku,
+  item.internal_sku,
+  '卡券',
+  '张',
+  'active',
+  '{"source":"third_party_voucher","auto_created":true,"repaired":true}'::jsonb,
+  NOW(),
+  NOW()
+FROM tmp_repair_voucher_items item
+ON CONFLICT (canonical_sku) DO UPDATE SET
+  status = 'active',
+  canonical_name = CASE
+    WHEN BTRIM(product_catalog.canonical_name) = '' THEN EXCLUDED.canonical_name
+    ELSE product_catalog.canonical_name
+  END,
+  attributes_json = product_catalog.attributes_json || EXCLUDED.attributes_json,
+  updated_at = EXCLUDED.updated_at;
+
+UPDATE order_items oi
+SET canonical_product_id = product.id,
+    updated_at = NOW()
+FROM tmp_repair_voucher_items item
+JOIN product_catalog product
+  ON product.canonical_sku = 'tpv:' || item.internal_sku
+ AND product.status = 'active'
+WHERE oi.id = item.order_item_id;
+
+UPDATE cost_snapshots snapshot
+SET canonical_product_id = product.id
+FROM tmp_repair_voucher_items item
+JOIN product_catalog product
+  ON product.canonical_sku = 'tpv:' || item.internal_sku
+WHERE snapshot.order_item_id = item.order_item_id
+  AND snapshot.superseded_at IS NULL
+  AND snapshot.reversed_at IS NULL;
+
+INSERT INTO product_channel_capabilities (
+  product_id, channel, priority, is_fallback, enabled, source, created_at, updated_at
+)
+SELECT DISTINCT
+  product.id,
+  'third_party_voucher',
+  10,
+  FALSE,
+  TRUE,
+  'voucher',
+  NOW(),
+  NOW()
+FROM tmp_repair_voucher_items item
+JOIN product_catalog product
+  ON product.canonical_sku = 'tpv:' || item.internal_sku
+ON CONFLICT (product_id, channel) DO UPDATE SET
+  priority = 10,
+  is_fallback = FALSE,
+  enabled = TRUE,
+  source = 'voucher',
+  updated_at = EXCLUDED.updated_at;
+
+-- 卡券没有外部履约载体，规则命中即完成渠道判定；同 SKU 其他能力保留为兜底。
+UPDATE internal_sku_channels channel
+SET is_fallback = TRUE,
+    priority = GREATEST(channel.priority, 90),
+    updated_at = NOW()
+FROM (
+  SELECT DISTINCT internal_sku
+  FROM tmp_repair_voucher_items
+) repaired
+WHERE canonicalize_internal_sku(channel.internal_sku) = repaired.internal_sku
+  AND channel.channel <> 'third_party_voucher'
+  AND channel.enabled = TRUE
+  AND channel.is_fallback = FALSE;
+
+INSERT INTO internal_sku_channels (
+  internal_sku, channel, priority, is_fallback, enabled,
+  canonical_product_id, config_json, source, created_at, updated_at
+)
+SELECT DISTINCT
+  item.internal_sku,
+  'third_party_voucher',
+  10,
+  FALSE,
+  TRUE,
+  product.id,
+  jsonb_build_object('voucherSku', item.internal_sku, 'repaired', TRUE),
+  'voucher',
+  NOW(),
+  NOW()
+FROM tmp_repair_voucher_items item
+JOIN product_catalog product
+  ON product.canonical_sku = 'tpv:' || item.internal_sku
+ON CONFLICT (internal_sku, channel) DO UPDATE SET
+  priority = 10,
+  is_fallback = FALSE,
+  enabled = TRUE,
+  canonical_product_id = EXCLUDED.canonical_product_id,
+  config_json = internal_sku_channels.config_json || EXCLUDED.config_json,
+  source = EXCLUDED.source,
+  updated_at = EXCLUDED.updated_at;
+
+-- 修复商品归属后，商品缺失和旧成本缺失异常由 cost_snapshot 管道重新计算并自动收口。
+WITH removed_links AS (
+  DELETE FROM cost_exception_items
+  WHERE order_item_id IN (
+    SELECT order_item_id FROM tmp_repair_voucher_items
+  )
+  RETURNING exception_id
+),
+affected_heads AS (
+  SELECT DISTINCT exception_id FROM removed_links
+)
+UPDATE cost_exceptions exception
+SET status = 'resolved',
+    resolved_at = NOW(),
+    item_count = 0,
+    last_seen_at = NOW()
+WHERE exception.id IN (SELECT exception_id FROM affected_heads)
+  AND NOT EXISTS (
+    SELECT 1
+    FROM cost_exception_items item
+    WHERE item.exception_id = exception.id
+  );
+
+UPDATE cost_exceptions exception
+SET status = 'resolved',
+    resolved_at = NOW(),
+    item_count = 0,
+    last_seen_at = NOW()
+WHERE exception.order_item_id IN (
+    SELECT order_item_id FROM tmp_repair_voucher_items
+  )
+  AND NOT EXISTS (
+    SELECT 1
+    FROM cost_exception_items item
+    WHERE item.exception_id = exception.id
+  );
+
+COMMENT ON COLUMN product_catalog.attributes_json IS
+  '标准商品扩展信息；第三方卡券修复记录 repaired=true，商品归属以 tpv:<内部 SKU> 为唯一口径';
diff --git a/apps/backend/src/db/migrations/144_fulfillment_shadow_configuration_sync.sql b/apps/backend/src/db/migrations/144_fulfillment_shadow_configuration_sync.sql
new file mode 100644
index 00000000..fd843efa
--- /dev/null
+++ b/apps/backend/src/db/migrations/144_fulfillment_shadow_configuration_sync.sql
@@ -0,0 +1,120 @@
+-- 144_fulfillment_shadow_configuration_sync.sql
+--
+-- 统一履约视图会读取人工配置和 internal_sku_channels 的派生状态。
+-- 这两张配置表变化时也必须刷新影子模型，否则影子表会保留旧载体状态和旧异常。
+
+CREATE OR REPLACE FUNCTION sync_fulfillment_shadow_for_manual_config()
+RETURNS TRIGGER
+LANGUAGE plpgsql
+AS $$
+DECLARE
+  old_key TEXT;
+  new_key TEXT;
+BEGIN
+  IF TG_OP <> 'INSERT' THEN
+    old_key := canonicalize_internal_sku(OLD.sku_key);
+  END IF;
+  IF TG_OP <> 'DELETE' THEN
+    new_key := canonicalize_internal_sku(NEW.sku_key);
+  END IF;
+
+  PERFORM sync_fulfillment_shadow(item.id)
+  FROM order_items item
+  WHERE item.fulfillment_status IN ('pending', 'assigned')
+    AND canonicalize_internal_sku(
+      resolve_internal_sku(item.manual_sku_key, item.sku_name, item.sku_code)
+    ) IN (old_key, new_key);
+
+  RETURN COALESCE(NEW, OLD);
+END;
+$$;
+
+DROP TRIGGER IF EXISTS trg_manual_fulfillment_config_shadow ON manual_fulfillment_configs;
+CREATE TRIGGER trg_manual_fulfillment_config_shadow
+AFTER INSERT OR UPDATE OR DELETE ON manual_fulfillment_configs
+FOR EACH ROW
+EXECUTE FUNCTION sync_fulfillment_shadow_for_manual_config();
+
+CREATE OR REPLACE FUNCTION sync_fulfillment_shadow_for_internal_channel()
+RETURNS TRIGGER
+LANGUAGE plpgsql
+AS $$
+DECLARE
+  old_key TEXT;
+  new_key TEXT;
+BEGIN
+  IF TG_OP <> 'INSERT' THEN
+    old_key := canonicalize_internal_sku(OLD.internal_sku);
+  END IF;
+  IF TG_OP <> 'DELETE' THEN
+    new_key := canonicalize_internal_sku(NEW.internal_sku);
+  END IF;
+
+  PERFORM sync_fulfillment_shadow(item.id)
+  FROM order_items item
+  WHERE item.fulfillment_status IN ('pending', 'assigned')
+    AND canonicalize_internal_sku(
+      resolve_internal_sku(item.manual_sku_key, item.sku_name, item.sku_code)
+    ) IN (old_key, new_key);
+
+  RETURN COALESCE(NEW, OLD);
+END;
+$$;
+
+DROP TRIGGER IF EXISTS trg_internal_sku_channel_shadow ON internal_sku_channels;
+CREATE TRIGGER trg_internal_sku_channel_shadow
+AFTER INSERT OR UPDATE OR DELETE ON internal_sku_channels
+FOR EACH ROW
+EXECUTE FUNCTION sync_fulfillment_shadow_for_internal_channel();
+
+CREATE OR REPLACE FUNCTION assert_manual_config_product_source()
+RETURNS TRIGGER
+LANGUAGE plpgsql
+AS $$
+BEGIN
+  IF NEW.canonical_product_id IS NOT NULL
+    AND NOT EXISTS (
+      SELECT 1
+      FROM product_catalog product
+      WHERE product.id = NEW.canonical_product_id
+        AND product.status = 'active'
+        AND product.canonical_sku LIKE 'man:%'
+    )
+  THEN
+    RAISE EXCEPTION
+      'manual fulfillment config product % must be an active man: product',
+      NEW.canonical_product_id
+      USING ERRCODE = '23514';
+  END IF;
+  RETURN NEW;
+END;
+$$;
+
+DROP TRIGGER IF EXISTS trg_manual_config_product_source ON manual_fulfillment_configs;
+CREATE TRIGGER trg_manual_config_product_source
+BEFORE INSERT OR UPDATE ON manual_fulfillment_configs
+FOR EACH ROW
+EXECUTE FUNCTION assert_manual_config_product_source();
+
+-- 已启用的配置仍可能指向后来被归档的人工商品。这里恢复其 man: 商品，
+-- 避免迁移后归一继续把后续订单挂到不可用商品上。
+UPDATE product_catalog product
+SET status = 'active',
+    updated_at = NOW()
+FROM manual_fulfillment_configs config
+WHERE config.canonical_product_id = product.id
+  AND config.enabled = TRUE
+  AND product.canonical_sku LIKE 'man:%'
+  AND product.status <> 'active';
+
+-- 修正迁移 141 后由配置变化造成的存量陈旧影子记录。
+SELECT sync_fulfillment_shadow(item.id)
+FROM order_items item
+WHERE item.fulfillment_status IN ('pending', 'assigned');
+
+COMMENT ON FUNCTION sync_fulfillment_shadow_for_manual_config() IS
+  '人工配置变更后重算同内部 SKU 的履约影子';
+COMMENT ON FUNCTION sync_fulfillment_shadow_for_internal_channel() IS
+  '统一渠道规则变更后重算同内部 SKU 的履约影子';
+COMMENT ON FUNCTION assert_manual_config_product_source() IS
+  '人工履约配置只能关联有效的 man: 标准商品';
diff --git a/apps/backend/src/db/migrations/145_fulfillment_current_attempt_latest.sql b/apps/backend/src/db/migrations/145_fulfillment_current_attempt_latest.sql
new file mode 100644
index 00000000..8f89e497
--- /dev/null
+++ b/apps/backend/src/db/migrations/145_fulfillment_current_attempt_latest.sql
@@ -0,0 +1,38 @@
+-- 145_fulfillment_current_attempt_latest.sql
+--
+-- 统一读模型按 task.id DESC 取当前尝试。为保持与 is_current 指针一致，
+-- 从现在开始禁止把较旧任务重新标记为 current；新尝试仍由业务先退休旧指针。
+
+CREATE OR REPLACE FUNCTION assert_fulfillment_current_is_latest()
+RETURNS TRIGGER
+LANGUAGE plpgsql
+AS $$
+BEGIN
+  IF NEW.is_current = TRUE
+    AND EXISTS (
+      SELECT 1
+      FROM fulfillment_tasks newer
+      WHERE newer.order_item_id = NEW.order_item_id
+        AND newer.unit_index = NEW.unit_index
+        AND newer.id > COALESCE(NEW.id, 0)
+    )
+  THEN
+    RAISE EXCEPTION
+      'fulfillment current attempt must be the latest attempt for order_item % unit %',
+      NEW.order_item_id,
+      NEW.unit_index
+      USING ERRCODE = '23514';
+  END IF;
+  RETURN NEW;
+END;
+$$;
+
+DROP TRIGGER IF EXISTS trg_fulfillment_current_is_latest ON fulfillment_tasks;
+CREATE TRIGGER trg_fulfillment_current_is_latest
+BEFORE INSERT OR UPDATE OF is_current, order_item_id, unit_index
+ON fulfillment_tasks
+FOR EACH ROW
+EXECUTE FUNCTION assert_fulfillment_current_is_latest();
+
+COMMENT ON FUNCTION assert_fulfillment_current_is_latest() IS
+  '当前履约尝试必须是同订单项单元中 id 最大的尝试，保证统一视图 id DESC 与 is_current 一致';
diff --git a/apps/backend/src/repositories/order-item-repo.test.ts b/apps/backend/src/repositories/order-item-repo.test.ts
index 34f31e42..560d5414 100644
--- a/apps/backend/src/repositories/order-item-repo.test.ts
+++ b/apps/backend/src/repositories/order-item-repo.test.ts
@@ -1,5 +1,6 @@
 import test from 'node:test'
 import assert from 'node:assert/strict'
+import { readFile } from 'node:fs/promises'
 
 import {
   preserveAssignedOrderItemState,
@@ -202,3 +203,19 @@ test('已分配订单重推写库时不会用平台新 SKU 覆盖冻结值', asy
   assert.equal(updateParams[0]?.[0], 'lucky_coin_x2')
   assert.equal(updateParams[0]?.[1], '幸运币2个')
 })
+
+test('所有替换订单项入口都在同一事务内分摊订单收入', async () => {
+  const source = await readFile(new URL('./order-item-repo.ts', import.meta.url), 'utf8')
+  const replaceSource = source.slice(
+    source.indexOf('export async function replaceOrderItems('),
+    source.indexOf('export async function applyOrderItemRevenueAllocationWithExecutor('),
+  )
+
+  assert.ok(replaceSource.includes('withTransaction'))
+  assert.ok(replaceSource.includes('applyOrderItemRevenueAllocationWithExecutor'))
+  assert.ok(replaceSource.includes('SELECT total_amount FROM orders'))
+  assert.ok(
+    replaceSource.indexOf('replaceOrderItemsWithExecutor') <
+      replaceSource.indexOf('applyOrderItemRevenueAllocationWithExecutor'),
+  )
+})
diff --git a/apps/backend/src/repositories/order-item-repo.ts b/apps/backend/src/repositories/order-item-repo.ts
index 3d218507..326e6a9c 100644
--- a/apps/backend/src/repositories/order-item-repo.ts
+++ b/apps/backend/src/repositories/order-item-repo.ts
@@ -42,9 +42,22 @@ export async function replaceOrderItems(
   orderId: number | string,
   items: OrderItemReplaceInput[],
 ): Promise<OrderItemRow[]> {
-  return withTransaction((client: PoolClient) =>
-    replaceOrderItemsWithExecutor(client.query.bind(client), orderId, items),
-  )
+  return withTransaction(async (client: PoolClient) => {
+    const executor = client.query.bind(client)
+    await replaceOrderItemsWithExecutor(executor, orderId, items)
+    const order = await client.query<{ total_amount: string | number }>(
+      `SELECT total_amount FROM orders WHERE id = $1`,
+      [orderId],
+    )
+    if (order.rows[0]) {
+      await applyOrderItemRevenueAllocationWithExecutor(
+        executor,
+        orderId,
+        Number(order.rows[0].total_amount) || 0,
+      )
+    }
+    return listOrderItemsByOrderIdWithExecutor(executor, orderId)
+  })
 }
 
 export async function applyOrderItemRevenueAllocationWithExecutor(
diff --git a/apps/backend/src/routes/admin/cost-center-catalog.ts b/apps/backend/src/routes/admin/cost-center-catalog.ts
index a790e0e3..4a38af96 100644
--- a/apps/backend/src/routes/admin/cost-center-catalog.ts
+++ b/apps/backend/src/routes/admin/cost-center-catalog.ts
@@ -1,16 +1,12 @@
 /**
  * 成本中心 · 商品与映射路由。
  *
- * 覆盖：接单模板初始化、自动发货/接单平台商品同步与回填、人工商品归一、
+ * 覆盖：接单模板初始化、自动发货/接单平台商品同步与回填、人工商品自动投影、
  * 标准商品 CRUD、渠道映射 CRUD、未归一队列、归一数量回填。
  */
 import { Router } from 'express'
 
-import { ensureVoucherChannelRules } from '../../services/fulfillment/channel-assign-service.js'
-
 import {
-  archiveHistoricalManualProducts,
-  archiveSupersededManualProducts,
   backfillAdminNormalizedQuantities,
   backfillAdminProductMappings,
   createAdminChannelMapping,
@@ -27,6 +23,7 @@ import {
   updateAdminChannelMapping,
   updateAdminProduct,
 } from '../../services/cost-center/product-catalog-service.js'
+import { upsertAdminVoucherProduct } from '../../services/cost-center/voucher-product-service.js'
 import {
   importAdminAffiliateDashPricesBaseline,
   setAdminAffiliateProductPrice,
@@ -164,38 +161,6 @@ router.post(
   }),
 )
 
-router.post(
-  '/cost-center/products/archive-historical-manual',
-  requireAdminPermission('finance.config'),
-  createJsonHandler((req) => archiveHistoricalManualProducts(bodyOf(req)), {
-    successMessage: '历史人工商品已归档',
-    errorMessage: '归档历史人工商品失败',
-    scope: '[admin/cost-center/products/archive-historical-manual]',
-    audit: (_req, data) => ({
-      action: 'cost_historical_manual_products_archived',
-      targetType: 'product_catalog',
-      targetId: '',
-      data: data as Record<string, unknown>,
-    }),
-  }),
-)
-
-router.post(
-  '/cost-center/products/archive-superseded-manual',
-  requireAdminPermission('finance.config'),
-  createJsonHandler((req) => archiveSupersededManualProducts(bodyOf(req)), {
-    successMessage: '重复人工归一商品已归档',
-    errorMessage: '归档重复人工归一商品失败',
-    scope: '[admin/cost-center/products/archive-superseded-manual]',
-    audit: (_req, data) => ({
-      action: 'cost_superseded_manual_products_archived',
-      targetType: 'product_catalog',
-      targetId: '',
-      data: data as Record<string, unknown>,
-    }),
-  }),
-)
-
 router.patch(
   '/cost-center/products/:productId',
   requireAdminPermission('finance.config'),
@@ -402,16 +367,16 @@ router.post(
 )
 
 router.post(
-  '/cost-center/voucher-products/ensure-rules',
+  '/cost-center/voucher-products',
   requireAdminPermission('finance.config'),
-  createJsonHandler(() => ensureVoucherChannelRules(), {
-    successMessage: '卡券渠道规则已补齐',
-    errorMessage: '补齐卡券渠道规则失败',
-    scope: '[admin/cost-center/voucher-products/ensure-rules]',
+  createJsonHandler((req) => upsertAdminVoucherProduct(bodyOf(req), sessionOf(req)), {
+    successMessage: '卡券 SKU 已保存',
+    errorMessage: '保存卡券 SKU 失败',
+    scope: '[admin/cost-center/voucher-products]',
     audit: (_req, data) => ({
-      action: 'voucher_internal_channels_ensured',
-      targetType: 'internal_sku_channels',
-      targetId: '',
+      action: 'voucher_product_upserted',
+      targetType: 'product_catalog',
+      targetId: String((data as { product?: { id?: number } })?.product?.id || ''),
       data: data as Record<string, unknown>,
     }),
   }),
diff --git a/apps/backend/src/routes/admin/finance.ts b/apps/backend/src/routes/admin/finance.ts
index 31e9bf58..0904a338 100644
--- a/apps/backend/src/routes/admin/finance.ts
+++ b/apps/backend/src/routes/admin/finance.ts
@@ -13,6 +13,10 @@ import {
   confirmManualFulfillment,
   listManualFulfillmentPending,
 } from '../../services/finance/manual-fulfillment-service.js'
+import {
+  listOnAccountBills,
+  reconcileOnAccountBill,
+} from '../../services/finance/on-account-bill-service.js'
 import {
   createJsonHandler,
   requireAdminPermission,
@@ -152,4 +156,44 @@ router.post(
   }),
 )
 
+router.get(
+  '/finance/on-account-bills',
+  requireAdminRoles(['admin', 'operator', 'support', 'finance']),
+  createJsonHandler((req) => listOnAccountBills(req.query as Record<string, unknown>), {
+    successMessage: 'ok',
+    errorMessage: '读取统一结算账单失败',
+    scope: '[admin/finance/on-account-bills]',
+  }),
+)
+
+router.post(
+  '/finance/on-account-bills/:billId/reconcile',
+  requireAdminPermission('finance.reconcile'),
+  createJsonHandler(
+    (req) => reconcileOnAccountBill(req.params.billId, bodyOf(req), sessionOf(req)),
+    {
+      successMessage: '统一结算账单已对账',
+      errorMessage: '统一结算账单对账失败',
+      scope: '[admin/finance/on-account-bills/:billId/reconcile]',
+      audit: (req, data) => {
+        const result = data as {
+          bill?: { id?: number; billNo?: string }
+          amountFen?: number
+          snapshotId?: number
+        }
+        return {
+          action: 'on_account_bill_reconciled',
+          targetType: 'on_account_bill',
+          targetId: String(result.bill?.id || req.params.billId || ''),
+          data: {
+            billNo: result.bill?.billNo || '',
+            amountFen: result.amountFen || 0,
+            costSnapshotId: result.snapshotId || null,
+          },
+        }
+      },
+    },
+  ),
+)
+
 export default router
diff --git a/apps/backend/src/routes/admin/kuaishou-industry.ts b/apps/backend/src/routes/admin/kuaishou-industry.ts
index 76a03f9d..d0b6e6c4 100644
--- a/apps/backend/src/routes/admin/kuaishou-industry.ts
+++ b/apps/backend/src/routes/admin/kuaishou-industry.ts
@@ -9,6 +9,7 @@ import {
   listAdminKuaishouIndustryRefunds,
   listAdminKuaishouIndustryShops,
   listAdminKuaishouIndustryVouchers,
+  reissueAndConsumeAdminKuaishouIndustryVoucher,
   resendAdminKuaishouIndustryVoucherCode,
   reverseAdminKuaishouIndustryVoucher,
 } from '../../services/admin/kuaishou-industry-admin-service.js'
@@ -21,6 +22,7 @@ import type {
   AdminKuaishouIndustryVoucherCheckAvailableRouteBody,
   AdminKuaishouIndustryVoucherConsumeRouteBody,
   AdminKuaishouIndustryVoucherDestroyRouteBody,
+  AdminKuaishouIndustryVoucherReissueConsumeRouteBody,
   AdminKuaishouIndustryVoucherResendRouteBody,
   AdminKuaishouIndustryVoucherReverseRouteBody,
 } from '../../types/admin/route-inputs.js'
@@ -204,6 +206,24 @@ router.post(
   ),
 )
 
+router.post(
+  '/kuaishou-industry/vouchers/reissue-consume',
+  requireAdminRoles(['admin', 'operator']),
+  createJsonHandler(
+    (req) =>
+      reissueAndConsumeAdminKuaishouIndustryVoucher(
+        req.body as AdminKuaishouIndustryVoucherReissueConsumeRouteBody,
+      ),
+    {
+      successMessage: '历史券补发并核销已执行',
+      errorMessage: '历史券补发并核销失败',
+      scope: '[admin/kuaishou-industry/vouchers/reissue-consume]',
+      audit: (req, data) =>
+        buildKuaishouIndustryAudit('kuaishou_industry_voucher_reissue_consume', req.body, data),
+    },
+  ),
+)
+
 router.post(
   '/kuaishou-industry/vouchers/destroy',
   requireAdminRoles(['admin', 'operator']),
@@ -238,6 +258,13 @@ function buildKuaishouIndustryAudit(action: string, body: unknown, data: unknown
       success: Boolean(result.success),
       httpStatus: Number(result.httpStatus || 0) || 0,
       error: String(result.error || ''),
+      stage: String(result.stage || ''),
+      reason: String(result.reason || ''),
+      validMinutes: Number(result.validMinutes || 0) || 0,
+      originalValidEndTime: Number(result.originalValidEndTime || 0) || 0,
+      validEndTime: Number(result.validEndTime || 0) || 0,
+      sendSuccess: Boolean(result.sendSuccess),
+      consumeSuccess: Boolean(result.consumeSuccess),
     },
   }
 }
diff --git a/apps/backend/src/services/admin/kuaishou-industry-admin-service.ts b/apps/backend/src/services/admin/kuaishou-industry-admin-service.ts
index ff1ba098..8c676758 100644
--- a/apps/backend/src/services/admin/kuaishou-industry-admin-service.ts
+++ b/apps/backend/src/services/admin/kuaishou-industry-admin-service.ts
@@ -27,6 +27,7 @@ import { resendKuaishouIndustryVoucherSendCallback } from '../platforms/kuaishou
 import {
   consumeKuaishouIndustryVoucher,
   destroyKuaishouIndustryVoucher,
+  isKuaishouIndustryVoucherSendCallbackSuccess,
   resolveKuaishouIndustryEticketType,
 } from '../platforms/kuaishou-industry/voucher-service.js'
 import {
@@ -39,6 +40,8 @@ import { attachKuaishouIndustryVoucherToTask } from '../platforms/kuaishou-indus
 import type { KuaishouIndustryOpenApiCallResult } from '../platforms/kuaishou-industry/openapi-client.js'
 import type { KuaishouIndustryVoucherRow, TaskRow } from '../../types/repository/rows.js'
 
+const historicalReissueInFlight = new Set<string>()
+
 export async function listAdminKuaishouIndustryVouchers(
   input: KuaishouIndustryVoucherAdminListQuery = {},
 ) {
@@ -201,11 +204,204 @@ export async function resendAdminKuaishouIndustryVoucherCode(input: JsonObject =
   return {
     success: result.success,
     response: 'response' in result ? result.response || null : null,
-    error: result.error || '',
+    error:
+      result.error ||
+      resolveKuaishouOpenApiErrorMessage('response' in result ? result.response : null),
     voucher: result.voucher ? mapAdminKuaishouIndustryVoucher(result.voucher) : null,
   }
 }
 
+/**
+ * 历史发码失败券的受控补偿入口。
+ *
+ * 只允许未使用券进入；先把本地有效期临时改到未来，再复用原券码发码。
+ * 发码成功后立即核销，避免为了补回调把历史券重新暴露给买家。
+ */
+export async function reissueAndConsumeAdminKuaishouIndustryVoucher(input: JsonObject = {}) {
+  const voucher = await resolveRequiredVoucher(input)
+  const voucherCode = String(voucher.voucher_code || '').trim()
+  const accountStatus = String(voucher.status || '')
+    .trim()
+    .toUpperCase()
+  const nowMs = Date.now()
+  const originalValidEndTime = Number(voucher.valid_end_time || 0) || 0
+
+  if (accountStatus !== 'UNUSED') {
+    throw createHttpError('仅未使用电子凭证可以补发并核销', {
+      statusCode: 409,
+      errorCode: 'admin_kuaishou_industry_reissue_voucher_not_unused',
+    })
+  }
+
+  if (isKuaishouIndustryVoucherSendCallbackSuccess(voucher) && originalValidEndTime > nowMs) {
+    throw createHttpError('该电子凭证已发码成功且仍在有效期，请直接执行手动核销', {
+      statusCode: 409,
+      errorCode: 'admin_kuaishou_industry_reissue_voucher_already_active',
+    })
+  }
+
+  if (historicalReissueInFlight.has(voucherCode)) {
+    throw createHttpError('该电子凭证正在补发，请勿重复提交', {
+      statusCode: 409,
+      errorCode: 'admin_kuaishou_industry_reissue_in_progress',
+    })
+  }
+
+  const validity = resolveKuaishouIndustryHistoricalReissueWindow(input.validMinutes, nowMs)
+  const reason = normalizeKuaishouIndustryHistoricalReissueReason(input.reason)
+  const originalValidStartTime = Number(voucher.valid_start_time || 0) || 0
+  const validStartTime =
+    originalValidStartTime > 0 ? Math.min(originalValidStartTime, nowMs - 1_000) : nowMs - 1_000
+
+  historicalReissueInFlight.add(voucherCode)
+  try {
+    const prepared = await updateKuaishouIndustryVoucherByCode(voucherCode, {
+      validStartTime,
+      validEndTime: validity.validEndTime,
+      sendCallbackStatus: 'pending',
+      sendCallbackLastError: '',
+      sendCallbackResponseJson: {},
+      sendCallbackSentAt: null,
+      updatedAt: new Date().toISOString(),
+    })
+    if (!prepared) {
+      throw createHttpError('准备历史券补发时未找到电子凭证', {
+        statusCode: 404,
+        errorCode: 'admin_kuaishou_industry_reissue_voucher_not_found',
+      })
+    }
+
+    const sendResult = await resendAdminKuaishouIndustryVoucherCode({
+      voucherCode,
+      oid: voucher.oid,
+      orderId: voucher.oid,
+    })
+    if (!sendResult.success) {
+      return {
+        success: false,
+        stage: 'send',
+        reason,
+        validMinutes: validity.validMinutes,
+        originalValidEndTime,
+        validEndTime: validity.validEndTime,
+        sendSuccess: false,
+        consumeSuccess: false,
+        response: sendResult.response,
+        error: sendResult.error || '电子凭证发码回调失败',
+        voucher: sendResult.voucher,
+        task: null,
+      }
+    }
+
+    const sentVoucher = await findKuaishouIndustryVoucherByCode(voucherCode, voucher.oid)
+    if (!sentVoucher || !isKuaishouIndustryVoucherSendCallbackSuccess(sentVoucher)) {
+      return {
+        success: false,
+        stage: 'send',
+        reason,
+        validMinutes: validity.validMinutes,
+        originalValidEndTime,
+        validEndTime: validity.validEndTime,
+        sendSuccess: false,
+        consumeSuccess: false,
+        response: sendResult.response,
+        error: '电子凭证发码回调返回成功，但本地状态未更新',
+        voucher: sentVoucher ? mapAdminKuaishouIndustryVoucher(sentVoucher) : null,
+        task: null,
+      }
+    }
+
+    const task = sentVoucher.task_id ? await getTaskById(sentVoucher.task_id) : null
+    const consumeType = String(input.consumeType || '').trim()
+    const consumeInput: Parameters<typeof consumeKuaishouIndustryVoucher>[1] = {
+      source: 'admin_historical_reissue_consume',
+      token: String(input.token || sentVoucher.token || '').trim(),
+      consumeTime: Date.now(),
+      ...(consumeType ? { consumeType } : {}),
+      ...(input.serialNum ? { serialNum: String(input.serialNum).trim() } : {}),
+      ...(input.storeName ? { storeName: String(input.storeName).trim() } : {}),
+      ...(input.storeAddress ? { storeAddress: String(input.storeAddress).trim() } : {}),
+      ...(input.expressCode ? { expressCode: String(input.expressCode).trim() } : {}),
+      ...(input.expressNo ? { expressNo: String(input.expressNo).trim() } : {}),
+    }
+    if (task) {
+      consumeInput.task = task
+    }
+
+    const consumeResult = await consumeKuaishouIndustryVoucher(sentVoucher, consumeInput)
+    if (!consumeResult.ok || !consumeResult.voucher) {
+      return {
+        success: false,
+        stage: 'consume',
+        reason,
+        validMinutes: validity.validMinutes,
+        originalValidEndTime,
+        validEndTime: validity.validEndTime,
+        sendSuccess: true,
+        consumeSuccess: false,
+        response: sendResult.response,
+        error: consumeResult.errorMessage || '电子凭证发码成功，但核销失败',
+        voucher: consumeResult.voucher
+          ? mapAdminKuaishouIndustryVoucher(consumeResult.voucher)
+          : mapAdminKuaishouIndustryVoucher(sentVoucher),
+        task: task ? mapTaskReference(task) : null,
+      }
+    }
+
+    return {
+      success: true,
+      stage: 'completed',
+      reason,
+      validMinutes: validity.validMinutes,
+      originalValidEndTime,
+      validEndTime: validity.validEndTime,
+      sendSuccess: true,
+      consumeSuccess: true,
+      response: sendResult.response,
+      error: '',
+      voucher: mapAdminKuaishouIndustryVoucher(consumeResult.voucher),
+      task: task ? mapTaskReference(task) : null,
+    }
+  } finally {
+    historicalReissueInFlight.delete(voucherCode)
+  }
+}
+
+export function resolveKuaishouIndustryHistoricalReissueWindow(
+  rawMinutes: unknown,
+  nowMs = Date.now(),
+) {
+  const validMinutes = Number(rawMinutes)
+  if (!Number.isInteger(validMinutes) || validMinutes < 1 || validMinutes > 60) {
+    throw createHttpError('临时有效期必须是 1 到 60 分钟的整数', {
+      statusCode: 400,
+      errorCode: 'admin_kuaishou_industry_reissue_valid_minutes_invalid',
+    })
+  }
+
+  return {
+    validMinutes,
+    validEndTime: nowMs + validMinutes * 60_000,
+  }
+}
+
+export function normalizeKuaishouIndustryHistoricalReissueReason(rawReason: unknown) {
+  const reason = String(rawReason || '').trim()
+  if (!reason) {
+    throw createHttpError('补发原因不能为空', {
+      statusCode: 400,
+      errorCode: 'admin_kuaishou_industry_reissue_reason_required',
+    })
+  }
+  if (reason.length > 200) {
+    throw createHttpError('补发原因不能超过 200 个字符', {
+      statusCode: 400,
+      errorCode: 'admin_kuaishou_industry_reissue_reason_too_long',
+    })
+  }
+  return reason
+}
+
 export async function destroyAdminKuaishouIndustryVoucherByCode(input: JsonObject = {}) {
   const voucher = await resolveRequiredVoucher(input)
   const checkPayload = buildVoucherOpenApiPayload(input, voucher)
@@ -485,6 +681,14 @@ function mapOpenApiResult(result: KuaishouIndustryOpenApiCallResult) {
   }
 }
 
+function resolveKuaishouOpenApiErrorMessage(response: unknown) {
+  if (!response || typeof response !== 'object' || Array.isArray(response)) {
+    return ''
+  }
+  const current = response as Record<string, unknown>
+  return String(current.error_msg || current.sub_msg || current.message || current.msg || '').trim()
+}
+
 function sanitizeOpenApiRequest(request: JsonObject | undefined): JsonObject | null {
   if (!request) {
     return null
diff --git a/apps/backend/src/services/admin/kuaishou-industry-reissue-consume.test.ts b/apps/backend/src/services/admin/kuaishou-industry-reissue-consume.test.ts
new file mode 100644
index 00000000..dd505a68
--- /dev/null
+++ b/apps/backend/src/services/admin/kuaishou-industry-reissue-consume.test.ts
@@ -0,0 +1,76 @@
+import assert from 'node:assert/strict'
+import { readFile } from 'node:fs/promises'
+import test from 'node:test'
+
+import {
+  normalizeKuaishouIndustryHistoricalReissueReason,
+  resolveKuaishouIndustryHistoricalReissueWindow,
+} from './kuaishou-industry-admin-service.js'
+
+test('历史券补发窗口只允许 1 到 60 分钟', () => {
+  const nowMs = 1_800_000_000_000
+
+  assert.deepEqual(resolveKuaishouIndustryHistoricalReissueWindow(10, nowMs), {
+    validMinutes: 10,
+    validEndTime: nowMs + 10 * 60_000,
+  })
+  assert.throws(() => resolveKuaishouIndustryHistoricalReissueWindow(0, nowMs), /1 到 60 分钟/)
+  assert.throws(() => resolveKuaishouIndustryHistoricalReissueWindow(61, nowMs), /1 到 60 分钟/)
+  assert.throws(() => resolveKuaishouIndustryHistoricalReissueWindow('1.5', nowMs), /1 到 60 分钟/)
+})
+
+test('历史券补发原因必填且限制长度', () => {
+  assert.equal(
+    normalizeKuaishouIndustryHistoricalReissueReason('  历史发码失败补发  '),
+    '历史发码失败补发',
+  )
+  assert.throws(() => normalizeKuaishouIndustryHistoricalReissueReason('  '), /不能为空/)
+  assert.throws(
+    () => normalizeKuaishouIndustryHistoricalReissueReason('x'.repeat(201)),
+    /不能超过 200/,
+  )
+})
+
+test('受控补发必须先重置有效期，再发码，最后立即核销', async () => {
+  const source = await readFile(
+    new URL('./kuaishou-industry-admin-service.ts', import.meta.url),
+    'utf8',
+  )
+  const start = source.indexOf(
+    'export async function reissueAndConsumeAdminKuaishouIndustryVoucher',
+  )
+  assert.ok(start > 0, '未找到历史券补发并核销服务')
+  const body = source.slice(
+    start,
+    source.indexOf('\nexport function resolveKuaishouIndustryHistoricalReissueWindow', start),
+  )
+
+  const prepareIndex = body.indexOf('updateKuaishouIndustryVoucherByCode')
+  const sendIndex = body.indexOf('resendAdminKuaishouIndustryVoucherCode')
+  const consumeIndex = body.indexOf('consumeKuaishouIndustryVoucher(sentVoucher')
+
+  assert.ok(prepareIndex > 0, '必须先更新本地临时有效期')
+  assert.ok(sendIndex > prepareIndex, '必须先重置有效期再重发发码')
+  assert.ok(consumeIndex > sendIndex, '必须等发码成功后再执行核销')
+  assert.ok(body.includes("source: 'admin_historical_reissue_consume'"), '核销来源必须可审计')
+  assert.ok(body.includes("sendCallbackStatus: 'pending'"), '重发前必须重置发码状态')
+  assert.ok(body.includes("stage: 'send'"), '发码失败必须返回明确阶段')
+  assert.ok(body.includes("stage: 'consume'"), '核销失败必须返回明确阶段')
+  assert.ok(body.includes("stage: 'completed'"), '成功必须返回完成阶段')
+})
+
+test('补发并核销路由只允许管理员和运营执行', async () => {
+  const source = await readFile(
+    new URL('../../routes/admin/kuaishou-industry.ts', import.meta.url),
+    'utf8',
+  )
+  const routeIndex = source.indexOf("'/kuaishou-industry/vouchers/reissue-consume'")
+  assert.ok(routeIndex > 0, '未注册历史券补发并核销路由')
+  const routeBody = source.slice(routeIndex, source.indexOf('\nrouter.post(', routeIndex + 1))
+
+  assert.ok(routeBody.includes("requireAdminRoles(['admin', 'operator'])"), '必须限制管理员和运营')
+  assert.ok(
+    routeBody.includes("'kuaishou_industry_voucher_reissue_consume'"),
+    '必须写入独立审计动作',
+  )
+})
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 fc34145c..8b6b8b43 100644
--- a/apps/backend/src/services/cost-center/cost-center-mappers.ts
+++ b/apps/backend/src/services/cost-center/cost-center-mappers.ts
@@ -34,28 +34,12 @@ export function productSourceOf(canonicalSku: string): string {
 }
 
 /** 商品来源筛选的 SQL 片段：按 canonical_sku 前缀过滤。 */
-export function productSourceFilterSql(
-  paramIndex: number,
-  column = 'p.canonical_sku',
-  nameColumn = 'p.canonical_name',
-): string {
+export function productSourceFilterSql(paramIndex: number, column = 'p.canonical_sku'): string {
   return `(
     ($${paramIndex} = 'affiliate_dash' AND ${column} LIKE 'aff:%')
     OR ($${paramIndex} = 'work_order' AND (${column} LIKE 'tpl:%' OR ${column} LIKE 'wo:%'))
     OR ($${paramIndex} = 'third_party_voucher' AND ${column} LIKE 'tpv:%')
-    OR (
-      $${paramIndex} = 'manual'
-      AND ${column} LIKE 'man:%'
-      AND NOT EXISTS (
-        SELECT 1
-        FROM internal_sku_channels live_channel
-        WHERE live_channel.enabled = TRUE
-          AND live_channel.is_fallback = FALSE
-          AND live_channel.channel <> 'manual'
-          AND canonicalize_internal_sku(live_channel.internal_sku)
-              = canonicalize_internal_sku(${nameColumn})
-      )
-    )
+    OR ($${paramIndex} = 'manual' AND ${column} LIKE 'man:%')
   )`
 }
 
diff --git a/apps/backend/src/services/cost-center/cost-center-overview-service.ts b/apps/backend/src/services/cost-center/cost-center-overview-service.ts
index 55dc539f..099a9e5d 100644
--- a/apps/backend/src/services/cost-center/cost-center-overview-service.ts
+++ b/apps/backend/src/services/cost-center/cost-center-overview-service.ts
@@ -6,6 +6,7 @@
  *   2. 成本项统计按 cost_model 分组，不再读 cost_items.carrier_type。
  */
 import { query } from '../../db/client.js'
+import { productSourceFilterSql } from './cost-center-mappers.js'
 import { PROVIDERS, productSourceOf, toNumber } from './cost-center-shared.js'
 
 export type CostCenterScope = 'affiliate_dash' | 'work_order' | 'manual'
@@ -37,25 +38,7 @@ export async function getAdminCostCenterOverview(params: { scope?: string } = {}
         SELECT p.id
         FROM product_catalog p
         WHERE p.status = 'active'
-          AND (
-            $1::text IS NULL
-            OR ($1 = 'affiliate_dash' AND p.canonical_sku LIKE 'aff:%')
-            OR ($1 = 'work_order' AND (p.canonical_sku LIKE 'tpl:%' OR p.canonical_sku LIKE 'wo:%'))
-            OR ($1 = 'third_party_voucher' AND p.canonical_sku LIKE 'tpv:%')
-            OR (
-              $1 = 'manual'
-              AND p.canonical_sku LIKE 'man:%'
-              AND NOT EXISTS (
-                SELECT 1
-                FROM internal_sku_channels live_channel
-                WHERE live_channel.enabled = TRUE
-                  AND live_channel.is_fallback = FALSE
-                  AND live_channel.channel <> 'manual'
-                  AND canonicalize_internal_sku(live_channel.internal_sku)
-                      = canonicalize_internal_sku(p.canonical_name)
-              )
-            )
-          )
+          AND ($1::text IS NULL OR ${productSourceFilterSql(1)})
       ),
       scoped_cost_models AS (
         SELECT CASE $1
diff --git a/apps/backend/src/services/cost-center/cost-center.test.ts b/apps/backend/src/services/cost-center/cost-center.test.ts
index d1c35136..c7039c29 100644
--- a/apps/backend/src/services/cost-center/cost-center.test.ts
+++ b/apps/backend/src/services/cost-center/cost-center.test.ts
@@ -8,7 +8,7 @@ import {
   resolveMappingNameKey,
 } from './cost-center-shared.js'
 import { calculateCostTotal, validateCostVersionScope } from './cost-resolution-service.js'
-import { resolveMappingProductId } from './product-catalog-service.js'
+import { createAdminProduct, resolveMappingProductId } from './product-catalog-service.js'
 import { productSourceFilterSql } from './cost-center-mappers.js'
 import {
   buildTemplateMappingPlan,
@@ -310,14 +310,11 @@ test('第三方卡券删除：无历史引用硬删除，有历史引用自动
   assert.ok(routeSource.includes("'/cost-center/voucher-products/:productId'"))
 })
 
-test('人工客服筛选排除已有其他主渠道的旧 man 商品', () => {
+test('人工客服筛选保留所有可维护的 man 商品和显式兜底配置', () => {
   const sql = productSourceFilterSql(1)
   assert.ok(sql.includes(`$1 = 'manual'`))
-  assert.ok(sql.includes("live_channel.channel <> 'manual'"))
-  assert.ok(
-    sql.includes('canonicalize_internal_sku(live_channel.internal_sku)') &&
-      sql.includes('canonicalize_internal_sku(p.canonical_name)'),
-  )
+  assert.ok(sql.includes("LIKE 'man:%'"))
+  assert.ok(!sql.includes('live_channel'))
 })
 
 test('成本中心总览异常统计必须走异常表关联，不能全表扫描订单项子查询', async () => {
@@ -328,6 +325,7 @@ test('成本中心总览异常统计必须走异常表关联，不能全表扫
   )
   assert.ok(source.includes('JOIN order_items oi ON oi.id = ce.order_item_id'))
   assert.ok(!source.includes('ce.order_item_id IN ('))
+  assert.ok(source.includes('productSourceFilterSql(1)'))
 })
 
 test('tpv: 商品来源归为第三方卡券', async () => {
@@ -336,3 +334,29 @@ test('tpv: 商品来源归为第三方卡券', async () => {
   assert.equal(productSourceOf('tpv:模拟卡券'), 'third_party_voucher')
   assert.equal(productSourceOf('man:模拟人工'), 'manual')
 })
+
+test('人工标准商品禁止绕过人工 SKU 配置手工创建', async () => {
+  await assert.rejects(
+    createAdminProduct(
+      {
+        canonicalSku: 'man:破片手榴弹-兔兔白日梦',
+        canonicalName: '破片手榴弹-兔兔白日梦',
+      },
+      {} as never,
+    ),
+    /人工 SKU 配置自动创建/,
+  )
+})
+
+test('第三方卡券商品禁止绕过卡券 SKU 配置手工创建', async () => {
+  await assert.rejects(
+    createAdminProduct(
+      {
+        canonicalSku: 'tpv:11月改名卡',
+        canonicalName: '11月改名卡',
+      },
+      {} as never,
+    ),
+    /卡券 SKU 配置自动创建/,
+  )
+})
diff --git a/apps/backend/src/services/cost-center/cost-exception-service.ts b/apps/backend/src/services/cost-center/cost-exception-service.ts
index 27c84d37..6166f9e8 100644
--- a/apps/backend/src/services/cost-center/cost-exception-service.ts
+++ b/apps/backend/src/services/cost-center/cost-exception-service.ts
@@ -1,3 +1,5 @@
+import type { PoolClient } from 'pg'
+
 import { query } from '../../db/client.js'
 import { nowIso } from '../../utils/time.js'
 
@@ -19,6 +21,7 @@ export const COST_EXCEPTION_REASONS = [
   'cost_missing',
   'manual_config_missing',
   'manual_cost_missing',
+  'on_account_cost_pending',
   'carrier_missing',
 ] as const
 
@@ -29,14 +32,16 @@ export type UpsertExceptionInput = {
   scopeKey: string
   orderItemId: number
   detail?: Record<string, unknown>
+  client?: Pick<PoolClient, 'query'>
 }
 
 /** 幂等上浮一条聚合问题：已存在则累加明细并刷新 last_seen。 */
 export async function upsertAggregatedException(input: UpsertExceptionInput): Promise<void> {
   const now = nowIso()
   const detail = JSON.stringify(input.detail || {})
+  const run = input.client ? input.client.query.bind(input.client) : query
 
-  const result = await query<{ id: number }>(
+  const result = await run<{ id: number }>(
     `
       INSERT INTO cost_exceptions (
         subject_type, subject_id, order_item_id, reason, status, detail_json,
@@ -55,7 +60,7 @@ export async function upsertAggregatedException(input: UpsertExceptionInput): Pr
   const exceptionId = result.rows[0]?.id
   if (!exceptionId) return
 
-  await query(
+  await run(
     `
       INSERT INTO cost_exception_items (exception_id, order_item_id, created_at)
       VALUES ($1, $2, $3)
@@ -64,7 +69,7 @@ export async function upsertAggregatedException(input: UpsertExceptionInput): Pr
     [exceptionId, input.orderItemId, now],
   )
 
-  await query(
+  await run(
     `
       UPDATE cost_exceptions ce
       SET item_count = (
diff --git a/apps/backend/src/services/cost-center/legacy-manual-product-cleanup.integration.test.ts b/apps/backend/src/services/cost-center/legacy-manual-product-cleanup.integration.test.ts
deleted file mode 100644
index de9faff7..00000000
--- a/apps/backend/src/services/cost-center/legacy-manual-product-cleanup.integration.test.ts
+++ /dev/null
@@ -1,84 +0,0 @@
-/** 旧人工归一商品清理集成测试（真实 PostgreSQL）。 */
-import assert from 'node:assert/strict'
-import test from 'node:test'
-
-const TEST_DATABASE_URL = String(
-  process.env.LEGACY_MANUAL_PRODUCT_CLEANUP_TEST_DATABASE_URL || '',
-).trim()
-
-test(
-  '已被其他主渠道接管的历史 man 商品只归档并修正兜底指向',
-  { skip: !TEST_DATABASE_URL ? '未设置 LEGACY_MANUAL_PRODUCT_CLEANUP_TEST_DATABASE_URL' : false },
-  async () => {
-    process.env.DATABASE_URL = TEST_DATABASE_URL
-    const { closeDb, query } = await import('../../db/client.js')
-    const { archiveSupersededManualProducts } = await import('./product-catalog-service.js')
-    const suffix = `${Date.now()}_${Math.floor(Math.random() * 1_000_000)}`
-    const internalSku = `清理测试人工商品-${suffix}`
-    const manSku = `man:${internalSku}`
-    const liveSku = `aff:cleanup-${suffix}`
-    let manProductId = 0
-    let liveProductId = 0
-
-    try {
-      const inserted = await query<{ id: number; canonical_sku: string }>(
-        `
-          INSERT INTO product_catalog (
-            canonical_sku, canonical_name, category, unit_name, status,
-            attributes_json, created_at, updated_at
-          ) VALUES
-            ($1, $3, '人工客服', '件', 'active', '{"source":"manual_normalization"}'::jsonb, NOW(), NOW()),
-            ($2, $3, '自动发货', '件', 'active', '{}'::jsonb, NOW(), NOW())
-          RETURNING id, canonical_sku
-        `,
-        [manSku, liveSku, internalSku],
-      )
-      manProductId = Number(inserted.rows.find((row) => row.canonical_sku === manSku)?.id)
-      liveProductId = Number(inserted.rows.find((row) => row.canonical_sku === liveSku)?.id)
-      assert.ok(manProductId > 0)
-      assert.ok(liveProductId > 0)
-
-      await query(
-        `
-          INSERT INTO internal_sku_channels (
-            internal_sku, channel, priority, is_fallback, enabled,
-            canonical_product_id, config_json, source, created_at, updated_at
-          ) VALUES
-            ($1, 'affiliate_dash', 10, FALSE, TRUE, $3, '{}'::jsonb, 'test', NOW(), NOW()),
-            ($1, 'manual', 90, TRUE, TRUE, $2, '{}'::jsonb, 'test', NOW(), NOW())
-        `,
-        [internalSku, manProductId, liveProductId],
-      )
-
-      const preview = await archiveSupersededManualProducts()
-      assert.equal(preview.candidateCount, 1)
-      assert.ok(preview.sample.some((row) => Number(row.id) === manProductId))
-
-      const result = await archiveSupersededManualProducts({ execute: true })
-      assert.equal(result.archivedCount, 1)
-      assert.equal(result.repointedChannelCount, 1)
-
-      const products = await query<{ canonical_sku: string; status: string }>(
-        'SELECT canonical_sku, status FROM product_catalog WHERE id = ANY($1::bigint[])',
-        [[manProductId, liveProductId]],
-      )
-      assert.equal(products.rows.find((row) => row.canonical_sku === manSku)?.status, 'archived')
-      assert.equal(products.rows.find((row) => row.canonical_sku === liveSku)?.status, 'active')
-      const fallback = await query<{ canonical_product_id: number }>(
-        `SELECT canonical_product_id
-         FROM internal_sku_channels
-         WHERE internal_sku = $1 AND channel = 'manual'`,
-        [internalSku],
-      )
-      assert.equal(Number(fallback.rows[0]?.canonical_product_id), liveProductId)
-    } finally {
-      if (manProductId > 0 || liveProductId > 0) {
-        await query('DELETE FROM internal_sku_channels WHERE internal_sku = $1', [internalSku])
-        await query('DELETE FROM product_catalog WHERE id = ANY($1::bigint[])', [
-          [manProductId, liveProductId],
-        ])
-      }
-      await closeDb()
-    }
-  },
-)
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 27aa86ed..dcfab3f0 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
@@ -1,10 +1,15 @@
+import type { PoolClient } from 'pg'
+
 import { query, withTransaction } from '../../db/client.js'
 import { resolveExceptionsForItemsByReason } from './cost-exception-service.js'
 import type { JsonObject } from '../../types/json.js'
 import { createHttpError } from '../../utils/http.js'
 import { formatShanghaiDate, shiftDate } from '../../utils/finance-date-range.js'
 import { nowIso } from '../../utils/time.js'
-import { upsertInternalSkuChannel } from '../fulfillment/internal-sku-channel-service.js'
+import {
+  upsertInternalSkuChannel,
+  upsertInternalSkuChannelWithClient,
+} from '../fulfillment/internal-sku-channel-service.js'
 import { reconcilePendingCarriers } from '../fulfillment/carrier-reconciliation-service.js'
 import {
   attachFulfillmentConfigurations,
@@ -463,6 +468,26 @@ export async function saveManualFulfillmentConfig(payload: JsonObject) {
     const existingId = Number(existing.rows[0]?.id || 0)
     let resolvedProductId = canonicalProductId
 
+    if (resolvedProductId) {
+      const product = await client.query<{ canonical_sku: string; status: string }>(
+        `SELECT canonical_sku, status
+         FROM product_catalog
+         WHERE id = $1
+         LIMIT 1`,
+        [resolvedProductId],
+      )
+      if (
+        !product.rows[0] ||
+        product.rows[0].status !== 'active' ||
+        !String(product.rows[0].canonical_sku || '').startsWith('man:')
+      ) {
+        throw createHttpError('人工履约配置只能关联有效的 man: 标准商品', {
+          statusCode: 400,
+          errorCode: 'manual_config_product_source_invalid',
+        })
+      }
+    }
+
     // 人工配置本身就是该 SKU 的标准商品声明。没有显式关联时自动创建/复用
     // man:<内部 SKU>，避免运营再去「标准商品」手工建一次。
     if (!resolvedProductId) {
@@ -543,14 +568,14 @@ export async function saveManualFulfillmentConfig(payload: JsonObject) {
             now,
           ],
         )
-    return requiredRow(result.rows[0], '保存人工履约配置失败')
+    const saved = requiredRow(result.rows[0], '保存人工履约配置失败')
+    await syncRegistryConfigId(saved.sku_key, saved.id, client)
+    await upsertManualRegistryConfig(saved, client)
+    // 标准商品、人工配置和渠道规则必须一起提交，避免保存成功后仍未生效。
+    await syncManualChannelRule(saved, client)
+    return saved
   })
 
-  await syncRegistryConfigId(config.sku_key, config.id)
-  await upsertManualRegistryConfig(config)
-  // 同步渠道规则：人工配置就是「这个内部 SKU 走人工渠道」的唯一声明，
-  // 少了这一步，新配的 SKU 会一直停在待分类。
-  await syncManualChannelRule(config)
   // 配置补全后，失败的 pending 会因 locked=true 无法被定时任务重试，这里主动解锁并重试。
   const pendingAssigned = await retryPendingManualItems(config.sku_key)
   // 配置保存后立刻回填该 SKU 最近 30 天的订单项，避免必须再点一次「重新匹配」。
@@ -938,26 +963,33 @@ async function attachCostVersionsForManualConfigs() {
 }
 
 /** 配置保存/删除后同步登记表上的 config_id。 */
-async function syncRegistryConfigId(skuKey: string, configId: number | null) {
-  await query(
-    `UPDATE manual_sku_registry
-               SET config_id = $2, updated_at = $3
-               WHERE canonicalize_internal_sku(sku_key) = $1`,
-    [canonicalizeInternalSku(skuKey), configId, nowIso()],
-  )
+async function syncRegistryConfigId(skuKey: string, configId: number | null, client?: PoolClient) {
+  const sql = `
+    UPDATE manual_sku_registry
+    SET config_id = $2, updated_at = $3
+    WHERE canonicalize_internal_sku(sku_key) = $1
+  `
+  const params = [canonicalizeInternalSku(skuKey), configId, nowIso()]
+  if (client) {
+    await client.query(sql, params)
+    return
+  }
+  await query(sql, params)
 }
 
 /** 配置保存后确保登记表仍有同一 SKU 的记录，兼容旧扫描清单和运维查询。 */
-async function upsertManualRegistryConfig(config: {
-  id: number
-  sku_key: string
-  canonical_product_id: number | null
-}) {
+async function upsertManualRegistryConfig(
+  config: {
+    id: number
+    sku_key: string
+    canonical_product_id: number | null
+  },
+  client?: PoolClient,
+) {
   const key = canonicalizeInternalSku(config.sku_key)
   if (!key) return
   const now = nowIso()
-  await query(
-    `
+  const sql = `
       INSERT INTO manual_sku_registry (
         sku_key, display_name, config_id, created_at, updated_at
       )
@@ -976,9 +1008,13 @@ async function upsertManualRegistryConfig(config: {
         END,
         config_id = EXCLUDED.config_id,
         updated_at = EXCLUDED.updated_at
-    `,
-    [key, config.id, now, config.canonical_product_id],
-  )
+    `
+  const params = [key, config.id, now, config.canonical_product_id]
+  if (client) {
+    await client.query(sql, params)
+    return
+  }
+  await query(sql, params)
 }
 
 /** 读取单个 SKU 的配置详情（含平台标签与成本折算）。 */
@@ -1299,29 +1335,32 @@ function requiredRow<T>(row: T | undefined, message: string): T {
 /**
  * 人工配置 → internal_sku_channels（内部 SKU 精确匹配）。
  */
-async function syncManualChannelRule(config: {
-  id: number
-  sku_key: string
-  canonical_product_id: number | null
-  enabled: boolean
-  note: string
-}): Promise<void> {
+async function syncManualChannelRule(
+  config: {
+    id: number
+    sku_key: string
+    canonical_product_id: number | null
+    enabled: boolean
+    note: string
+  },
+  client?: PoolClient,
+): Promise<void> {
   const skuKey = String(config.sku_key || '').trim()
   if (!skuKey) return
 
-  const otherChannel = await query<{ exists: boolean }>(
-    `
+  const otherChannelSql = `
       SELECT EXISTS (
         SELECT 1 FROM internal_sku_channels
         WHERE canonicalize_internal_sku(internal_sku) = $1
           AND enabled = TRUE
           AND channel <> 'manual'
       ) AS exists
-    `,
-    [skuKey],
-  )
+    `
+  const otherChannel = client
+    ? await client.query<{ exists: boolean }>(otherChannelSql, [skuKey])
+    : await query<{ exists: boolean }>(otherChannelSql, [skuKey])
   const hasOtherChannel = otherChannel.rows[0]?.exists === true
-  await upsertInternalSkuChannel({
+  const channelInput = {
     internalSku: skuKey,
     channel: 'manual',
     priority: hasOtherChannel ? 90 : 10,
@@ -1331,5 +1370,10 @@ async function syncManualChannelRule(config: {
     source: 'manual_config',
     configJson: { manualConfigId: config.id, note: String(config.note || '').slice(0, 200) },
     replacePriority: true,
-  })
+  } as const
+  if (client) {
+    await upsertInternalSkuChannelWithClient(client, channelInput)
+    return
+  }
+  await upsertInternalSkuChannel(channelInput)
 }
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 34aa9b80..e89a2453 100644
--- a/apps/backend/src/services/cost-center/product-catalog-service.ts
+++ b/apps/backend/src/services/cost-center/product-catalog-service.ts
@@ -17,7 +17,6 @@ import { normalizeMatchText, normalizeSkuSeriesEquivalence } from '../product-ma
 import { resolveSkuNameQuantity } from '../product-match/pricing.js'
 import { setAdminAffiliateProductPrice } from './affiliate-product-service.js'
 import { resolvePriceEffectiveFrom } from './cost-center-normalizers.js'
-import { ensureVoucherRuleForSku } from '../fulfillment/channel-assign-service.js'
 import { syncCostSnapshotsForItems } from './cost-snapshot-service.js'
 import { attachFulfillmentConfigurations } from '../fulfillment/fulfillment-state-service.js'
 import {
@@ -319,6 +318,18 @@ export async function listAdminProducts(payload: JsonObject = {}) {
 
 export async function createAdminProduct(payload: JsonObject, _session: AdminSession) {
   const canonicalSku = normalizeRequiredText(payload.canonicalSku, '标准 SKU', 64)
+  if (canonicalSku.startsWith('man:')) {
+    throw createHttpError('人工商品由人工 SKU 配置自动创建，请从人工 SKU 配置入口新增', {
+      statusCode: 409,
+      errorCode: 'cost_manual_product_managed_by_config',
+    })
+  }
+  if (canonicalSku.startsWith('tpv:')) {
+    throw createHttpError('卡券商品由第三方卡券 SKU 配置自动创建，请从卡券配置入口新增', {
+      statusCode: 409,
+      errorCode: 'cost_voucher_product_managed_by_config',
+    })
+  }
   if (!/^[A-Za-z0-9._:-]+$/.test(canonicalSku)) {
     throw createHttpError('标准 SKU 只能包含字母、数字、点、下划线、冒号和短横线', {
       statusCode: 400,
@@ -355,10 +366,6 @@ export async function createAdminProduct(payload: JsonObject, _session: AdminSes
       errorCode: 'cost_product_sku_exists',
     })
   }
-  // 卡券没有载体证据，创建商品时顺手把渠道规则补上，避免新 SKU 停在待分类。
-  if (canonicalSku.startsWith('tpv:')) {
-    await ensureVoucherRuleForSku(canonicalSku.slice(4))
-  }
   return { product: mapProduct(inserted) }
 }
 
@@ -586,164 +593,6 @@ export async function deleteAdminVoucherProduct(productId: number | string) {
   })
 }
 
-/**
- * 批量归档旧人工归一商品。
- *
- * 只处理 attributes_json.source=manual_normalization、当前为 active，
- * 且所有关联订单项都已 archived 的商品。只改 status，不删除任何数据。
- */
-export async function archiveHistoricalManualProducts(payload: JsonObject = {}) {
-  const execute = payload.execute === true || payload.execute === 'true'
-  const candidates = await query<{ id: number; canonical_sku: string; canonical_name: string }>(
-    `
-      SELECT p.id, p.canonical_sku, p.canonical_name
-      FROM product_catalog p
-      WHERE p.status = 'active'
-        AND p.canonical_sku LIKE 'man:%'
-        AND p.attributes_json->>'source' = 'manual_normalization'
-        AND EXISTS (SELECT 1 FROM order_items oi WHERE oi.canonical_product_id = p.id)
-        AND NOT EXISTS (
-          SELECT 1 FROM order_items oi
-          WHERE oi.canonical_product_id = p.id
-            AND oi.fulfillment_status <> 'archived'
-        )
-      ORDER BY p.id
-    `,
-  )
-  const ids = candidates.rows.map((row) => Number(row.id))
-  if (!execute || ids.length === 0) {
-    return {
-      dryRun: !execute,
-      candidateCount: ids.length,
-      archivedCount: 0,
-      sample: candidates.rows.slice(0, 20),
-    }
-  }
-
-  const updated = await query(
-    `UPDATE product_catalog
-     SET status = 'archived', updated_at = NOW()
-     WHERE id = ANY($1::bigint[]) AND status = 'active'`,
-    [ids],
-  )
-  return {
-    dryRun: false,
-    candidateCount: ids.length,
-    archivedCount: updated.rowCount || 0,
-    sample: candidates.rows.slice(0, 20),
-  }
-}
-
-type SupersededManualProductRow = {
-  id: number
-  canonical_sku: string
-  canonical_name: string
-  primary_channel: string
-  target_product_id: number
-  target_product_sku: string
-}
-
-/**
- * 归档已被其他渠道主规则接管的旧人工归一商品。
- *
- * `man:` 只表示旧人工来源，不代表当前主渠道。同名内部 SKU 已有自动发货、
- * 接单平台或卡券主渠道后，旧 man: 商品不再参与新路由，只需从当前目录归档。
- * 历史订单、成本版本和成本快照全部保留；仍指向旧商品的手动兜底改指当前主商品。
- */
-export async function archiveSupersededManualProducts(payload: JsonObject = {}) {
-  const execute = payload.execute === true || payload.execute === 'true'
-  return withTransaction(async (client) => {
-    const candidates = await client.query<SupersededManualProductRow>(
-      `
-        SELECT
-          p.id,
-          p.canonical_sku,
-          p.canonical_name,
-          live.channel AS primary_channel,
-          target.id AS target_product_id,
-          target.canonical_sku AS target_product_sku
-        FROM product_catalog p
-        JOIN LATERAL (
-          SELECT c.channel, c.canonical_product_id
-          FROM internal_sku_channels c
-          WHERE c.enabled = TRUE
-            AND c.is_fallback = FALSE
-            AND c.channel <> 'manual'
-            AND canonicalize_internal_sku(c.internal_sku)
-                = canonicalize_internal_sku(p.canonical_name)
-          ORDER BY c.priority, c.channel
-          LIMIT 1
-        ) live ON TRUE
-        JOIN product_catalog target
-          ON target.id = live.canonical_product_id
-         AND target.status = 'active'
-        WHERE p.status = 'active'
-          AND p.canonical_sku LIKE 'man:%'
-          AND p.attributes_json->>'source' = 'manual_normalization'
-        ORDER BY p.id
-        FOR UPDATE OF p
-      `,
-    )
-    const rows = candidates.rows.map((row) => ({
-      ...row,
-      id: Number(row.id),
-      target_product_id: Number(row.target_product_id),
-    }))
-    if (!execute || rows.length === 0) {
-      return {
-        dryRun: !execute,
-        candidateCount: rows.length,
-        archivedCount: 0,
-        repointedChannelCount: 0,
-        sample: rows.slice(0, 20),
-      }
-    }
-
-    const repointed = await client.query(
-      `
-        UPDATE internal_sku_channels c
-        SET canonical_product_id = input.target_product_id,
-            updated_at = NOW()
-        FROM unnest($1::text[], $2::bigint[], $3::bigint[])
-          AS input(internal_sku, source_product_id, target_product_id)
-        WHERE canonicalize_internal_sku(c.internal_sku)
-            = canonicalize_internal_sku(input.internal_sku)
-          AND c.channel = 'manual'
-          AND c.canonical_product_id = input.source_product_id
-      `,
-      [
-        rows.map((row) => row.canonical_name),
-        rows.map((row) => row.id),
-        rows.map((row) => row.target_product_id),
-      ],
-    )
-    const archived = await client.query(
-      `
-        UPDATE product_catalog
-        SET status = 'archived',
-            attributes_json = COALESCE(attributes_json, '{}'::jsonb) || $1::jsonb,
-            updated_at = NOW()
-        WHERE id = ANY($2::bigint[]) AND status = 'active'
-      `,
-      [
-        JSON.stringify({
-          legacyManualArchived: true,
-          legacyManualArchiveReason: 'superseded_by_active_primary_channel',
-          legacyManualArchivedAt: nowIso(),
-        }),
-        rows.map((row) => row.id),
-      ],
-    )
-    return {
-      dryRun: false,
-      candidateCount: rows.length,
-      archivedCount: archived.rowCount || 0,
-      repointedChannelCount: repointed.rowCount || 0,
-      sample: rows.slice(0, 20),
-    }
-  })
-}
-
 type MappingProductGroupRow = {
   canonical_product_id: number
   canonical_sku: string
diff --git a/apps/backend/src/services/cost-center/product-normalize-service.test.ts b/apps/backend/src/services/cost-center/product-normalize-service.test.ts
index 5463dacf..4ac1cd97 100644
--- a/apps/backend/src/services/cost-center/product-normalize-service.test.ts
+++ b/apps/backend/src/services/cost-center/product-normalize-service.test.ts
@@ -1,4 +1,5 @@
 import assert from 'node:assert/strict'
+import { readFile } from 'node:fs/promises'
 import test from 'node:test'
 
 import {
@@ -63,9 +64,11 @@ function item(patch: Record<string, unknown> = {}) {
     sku_name: '任意',
     normalized_sku_name: null as string | null,
     normalized_sku_series: null as string | null,
-    fulfillment_channel: 'work_order' as string | null,
+    fulfillment_channel: null as string | null,
+    canonical_product_id: null as number | null,
     work_rule_key: null as string | null,
     manual_config_product_id: null as number | null,
+    manual_config_product_sku: null as string | null,
     ...patch,
   }
 }
@@ -123,6 +126,7 @@ test('商品归一：人工渠道直接使用配置里指定的商品', () => {
         fulfillment_channel: 'manual',
         sku_code: 'unknown',
         manual_config_product_id: 44,
+        manual_config_product_sku: 'man:配置商品',
       }),
       index,
     ),
@@ -144,11 +148,65 @@ test('商品归一：第三方卡券按 tpv:SKU 直接命中', () => {
   )
 })
 
+test('商品归一：第三方卡券缺少 tpv 商品时不能串到同名人工商品', () => {
+  assert.equal(
+    resolveProductId(
+      item({
+        fulfillment_channel: 'third_party_voucher',
+        internal_sku: '套装-测试',
+      }),
+      index,
+    ),
+    null,
+  )
+})
+
+test('商品归一：其他已确定渠道也不能借用同名其他来源商品', () => {
+  for (const fulfillmentChannel of ['manual', 'on_account', 'affiliate_dash', 'work_order']) {
+    assert.equal(
+      resolveProductId(
+        item({
+          fulfillment_channel: fulfillmentChannel,
+          sku_code: 'unknown',
+          internal_sku: '套装-测试',
+        }),
+        index,
+      ),
+      null,
+    )
+  }
+})
+
+test('商品归一：人工配置也只能挂载 man: 商品', () => {
+  assert.equal(
+    resolveProductId(
+      item({
+        fulfillment_channel: 'manual',
+        manual_config_product_id: 99,
+        manual_config_product_sku: 'aff:错误商品',
+      }),
+      index,
+    ),
+    null,
+  )
+  assert.equal(
+    resolveProductId(
+      item({
+        fulfillment_channel: 'on_account',
+        manual_config_product_id: 99,
+        manual_config_product_sku: 'man:正确商品',
+      }),
+      index,
+    ),
+    99,
+  )
+})
+
 test('商品归一：中文内部 SKU 命中标准商品，不依赖平台 SKU', () => {
   assert.equal(
     resolveProductId(
       item({
-        fulfillment_channel: 'affiliate_dash',
+        fulfillment_channel: null,
         sku_code: 'unknown',
         internal_sku: '套装-测试',
       }),
@@ -178,3 +236,14 @@ test('三方卡券自动建商品时优先使用内部中文 SKU', () => {
   assert.equal(voucherCanonicalSku({ manual_sku_key: '', sku_name: '', sku_code: 'x' }), null)
   assert.equal(voucherCanonicalSku({}), null)
 })
+
+test('商品归一扫描会纠正所有渠道的错误来源商品', async () => {
+  const source = await readFile(new URL('./product-normalize-service.ts', import.meta.url), 'utf8')
+
+  assert.ok(source.includes("current_product.canonical_sku NOT LIKE 'aff:%'"))
+  assert.ok(source.includes("current_product.canonical_sku NOT LIKE 'man:%'"))
+  assert.ok(source.includes("current_product.canonical_sku NOT LIKE 'tpl:%'"))
+  assert.ok(source.includes("current_product.canonical_sku NOT LIKE 'tpv:%'"))
+  assert.ok(source.includes('canonicalProductId: null'))
+  assert.ok(source.includes('onlyWhenCanonicalProductDifferent: true'))
+})
diff --git a/apps/backend/src/services/cost-center/product-normalize-service.ts b/apps/backend/src/services/cost-center/product-normalize-service.ts
index d81a6480..050ab17b 100644
--- a/apps/backend/src/services/cost-center/product-normalize-service.ts
+++ b/apps/backend/src/services/cost-center/product-normalize-service.ts
@@ -3,7 +3,10 @@ import { resolveExceptionsForItems, upsertAggregatedException } from './cost-exc
 import { readWatermarkItemId } from '../watermark-store.js'
 import { upsertInternalSkuChannel } from '../fulfillment/internal-sku-channel-service.js'
 import { canonicalizeInternalSku, containsCjk } from '../fulfillment/internal-sku-resolver.js'
-import { attachFulfillmentConfigurations } from '../fulfillment/fulfillment-state-service.js'
+import {
+  attachFulfillmentConfigurations,
+  transitionFulfillmentState,
+} from '../fulfillment/fulfillment-state-service.js'
 
 /**
  * 管道 B：商品归一。
@@ -51,8 +54,10 @@ type ItemRow = {
   normalized_sku_name: string | null
   normalized_sku_series: string | null
   fulfillment_channel: string | null
+  canonical_product_id?: number | null
   work_rule_key: string | null
   manual_config_product_id: number | null
+  manual_config_product_sku?: string | null
 }
 
 function key(...parts: string[]): string {
@@ -145,6 +150,17 @@ export function voucherCanonicalSku(item: {
   return internal ? `tpv:${internal}` : null
 }
 
+async function clearMismatchedProduct(item: ItemRow) {
+  if (!item.fulfillment_channel || !item.canonical_product_id) return
+  await transitionFulfillmentState({
+    orderItemId: Number(item.id),
+    expected: { status: 'assigned' },
+    patch: { canonicalProductId: null },
+    eventType: 'product_source_cleared',
+    reason: `渠道 ${item.fulfillment_channel} 与当前标准商品来源不一致`,
+  })
+}
+
 /**
  * 三方卡券没有预先建库时，按内部 SKU 自动建 `tpv:` 商品并补渠道规则。
  * 建完后该商品会出现在「商品与成本中心 → 第三方卡券」，运营直接设采购价。
@@ -191,7 +207,7 @@ async function ensureVoucherProductForItem(item: ItemRow): Promise<number | null
 
   await attachFulfillmentConfigurations({
     mappings: [{ orderItemId: Number(item.id), canonicalProductId: productId }],
-    onlyWhenCanonicalProductNull: true,
+    onlyWhenCanonicalProductDifferent: true,
   })
 
   await query(
@@ -225,26 +241,32 @@ export function resolveProductId(item: ItemRow, index: MappingIndex): number | n
   const seriesKey = String(item.normalized_sku_series || '').trim()
   const internalSku = canonicalizeInternalSku(item.internal_sku || item.manual_sku_key)
 
-  // 人工渠道：配置里已经指定商品，直接用，不需要再建映射。
-  if (item.fulfillment_channel === 'manual' && item.manual_config_product_id) {
-    return Number(item.manual_config_product_id)
+  // 已确定渠道必须命中本渠道商品，不能借用同名的其他来源商品。
+  if (item.fulfillment_channel === 'manual' || item.fulfillment_channel === 'on_account') {
+    return item.manual_config_product_id &&
+      String(item.manual_config_product_sku || '').startsWith('man:')
+      ? Number(item.manual_config_product_id)
+      : null
   }
 
   // 接单平台：模板即商品来源（tpl:<rule_key>），无需渠道映射。
-  if (item.fulfillment_channel === 'work_order' && item.work_rule_key) {
+  if (item.fulfillment_channel === 'work_order') {
+    if (!item.work_rule_key) return null
     const templateProduct = index.templateRules.get(String(item.work_rule_key).trim())
-    if (templateProduct) return templateProduct
+    return templateProduct || null
   }
 
-  if (item.fulfillment_channel === 'affiliate_dash' && skuCode) {
-    const aff = index.affSkus.get(skuCode)
-    if (aff) return aff
+  if (item.fulfillment_channel === 'affiliate_dash') {
+    return skuCode ? index.affSkus.get(skuCode) || null : null
   }
 
   // 第三方卡券：与自动发货同构，商品编码 tpv:<sku>。
   if (item.fulfillment_channel === 'third_party_voucher' && internalSku) {
     const voucher = index.voucherSkus.get(internalSku)
-    if (voucher) return voucher
+    return voucher || null
+  }
+  if (item.fulfillment_channel === 'third_party_voucher') {
+    return null
   }
 
   // 中文内部 SKU 是标准商品键；平台 SKU 映射只作为历史数据兜底。
@@ -322,15 +344,52 @@ export async function normalizeOrderItemProducts(
           oi.normalized_sku_name,
           oi.normalized_sku_series,
           oi.fulfillment_channel,
+          oi.canonical_product_id,
           wpr.rule_key AS work_rule_key,
-          cfg.canonical_product_id AS manual_config_product_id
+          cfg.canonical_product_id AS manual_config_product_id,
+          cfg_product.canonical_sku AS manual_config_product_sku
         FROM order_items oi
         JOIN orders o ON o.id = oi.order_id
         LEFT JOIN work_orders wo ON wo.order_item_id = oi.id AND wo.status <> 'cancelled'
         LEFT JOIN work_product_rules wpr ON wpr.id = wo.product_rule_id
         LEFT JOIN manual_fulfillment_configs cfg ON cfg.id = oi.fulfillment_config_id
+        LEFT JOIN product_catalog cfg_product ON cfg_product.id = cfg.canonical_product_id
+        LEFT JOIN product_catalog current_product ON current_product.id = oi.canonical_product_id
         WHERE oi.fulfillment_status = 'assigned'
-          AND oi.canonical_product_id IS NULL
+          AND (
+            oi.canonical_product_id IS NULL
+            OR (
+              oi.fulfillment_channel = 'third_party_voucher'
+              AND (
+                current_product.id IS NULL
+                OR current_product.canonical_sku NOT LIKE 'tpv:%'
+              )
+            )
+            OR (
+              oi.fulfillment_channel = 'affiliate_dash'
+              AND (
+                current_product.id IS NULL
+                OR current_product.canonical_sku NOT LIKE 'aff:%'
+              )
+            )
+            OR (
+              oi.fulfillment_channel IN ('manual', 'on_account')
+              AND (
+                current_product.id IS NULL
+                OR current_product.canonical_sku NOT LIKE 'man:%'
+              )
+            )
+            OR (
+              oi.fulfillment_channel = 'work_order'
+              AND (
+                current_product.id IS NULL
+                OR (
+                  current_product.canonical_sku NOT LIKE 'tpl:%'
+                  AND current_product.canonical_sku NOT LIKE 'wo:%'
+                )
+              )
+            )
+          )
           AND oi.id > $1
         ORDER BY oi.id
         LIMIT $2
@@ -356,6 +415,7 @@ export async function normalizeOrderItemProducts(
       }
       if (!productId) {
         result.unmatched += 1
+        await clearMismatchedProduct(item)
         await upsertAggregatedException({
           reason: 'product_mapping_missing',
           scopeKey: `product_mapping_missing|-|-|${canonicalizeInternalSku(item.internal_sku || item.manual_sku_key || item.sku_code)}|${item.fulfillment_channel || '-'}`,
@@ -375,7 +435,7 @@ export async function normalizeOrderItemProducts(
           canonicalProductId: row.productId,
         })),
         expected: { status: 'assigned' },
-        onlyWhenCanonicalProductNull: true,
+        onlyWhenCanonicalProductDifferent: true,
       })
       await resolveExceptionsForItems(attached.map((row) => Number(row.id)))
     }
@@ -474,15 +534,52 @@ export async function normalizeProductsForItems(itemIds: number[]): Promise<{
         oi.normalized_sku_name,
         oi.normalized_sku_series,
         oi.fulfillment_channel,
+        oi.canonical_product_id,
         wpr.rule_key AS work_rule_key,
-        cfg.canonical_product_id AS manual_config_product_id
+        cfg.canonical_product_id AS manual_config_product_id,
+        cfg_product.canonical_sku AS manual_config_product_sku
       FROM order_items oi
       JOIN orders o ON o.id = oi.order_id
       LEFT JOIN work_orders wo ON wo.order_item_id = oi.id AND wo.status <> 'cancelled'
       LEFT JOIN work_product_rules wpr ON wpr.id = wo.product_rule_id
       LEFT JOIN manual_fulfillment_configs cfg ON cfg.id = oi.fulfillment_config_id
+      LEFT JOIN product_catalog cfg_product ON cfg_product.id = cfg.canonical_product_id
+      LEFT JOIN product_catalog current_product ON current_product.id = oi.canonical_product_id
       WHERE oi.fulfillment_status = 'assigned'
-        AND oi.canonical_product_id IS NULL
+        AND (
+          oi.canonical_product_id IS NULL
+          OR (
+            oi.fulfillment_channel = 'third_party_voucher'
+            AND (
+              current_product.id IS NULL
+              OR current_product.canonical_sku NOT LIKE 'tpv:%'
+            )
+          )
+          OR (
+            oi.fulfillment_channel = 'affiliate_dash'
+            AND (
+              current_product.id IS NULL
+              OR current_product.canonical_sku NOT LIKE 'aff:%'
+            )
+          )
+          OR (
+            oi.fulfillment_channel IN ('manual', 'on_account')
+            AND (
+              current_product.id IS NULL
+              OR current_product.canonical_sku NOT LIKE 'man:%'
+            )
+          )
+          OR (
+            oi.fulfillment_channel = 'work_order'
+            AND (
+              current_product.id IS NULL
+              OR (
+                current_product.canonical_sku NOT LIKE 'tpl:%'
+                AND current_product.canonical_sku NOT LIKE 'wo:%'
+              )
+            )
+          )
+        )
         AND oi.id = ANY($1::bigint[])
     `,
     [ids],
@@ -496,6 +593,7 @@ export async function normalizeProductsForItems(itemIds: number[]): Promise<{
     }
     if (!productId) {
       unmatched += 1
+      await clearMismatchedProduct(item)
       await upsertAggregatedException({
         reason: 'product_mapping_missing',
         scopeKey: `product_mapping_missing|-|-|${canonicalizeInternalSku(item.internal_sku || item.manual_sku_key || item.sku_code)}|${item.fulfillment_channel || '-'}`,
@@ -513,7 +611,7 @@ export async function normalizeProductsForItems(itemIds: number[]): Promise<{
         canonicalProductId: row.productId,
       })),
       expected: { status: 'assigned' },
-      onlyWhenCanonicalProductNull: true,
+      onlyWhenCanonicalProductDifferent: true,
     })
     await resolveExceptionsForItems(attached.map((row) => Number(row.id)))
     return { matched: attached.length, unmatched }
diff --git a/apps/backend/src/services/cost-center/voucher-product-service.test.ts b/apps/backend/src/services/cost-center/voucher-product-service.test.ts
new file mode 100644
index 00000000..03e01f07
--- /dev/null
+++ b/apps/backend/src/services/cost-center/voucher-product-service.test.ts
@@ -0,0 +1,35 @@
+import assert from 'node:assert/strict'
+import { readFile } from 'node:fs/promises'
+import test from 'node:test'
+
+test('卡券 SKU 一个入口完成商品、规则、成本版本和订单回填', async () => {
+  const service = await readFile(new URL('./voucher-product-service.ts', import.meta.url), 'utf8')
+
+  assert.ok(service.includes('withTransaction('))
+  assert.ok(service.includes("channel: 'third_party_voucher'"))
+  assert.ok(service.includes('sys_third_party_voucher_cost'))
+  assert.ok(service.includes('UPDATE order_items oi'))
+  assert.ok(service.includes('syncCostSnapshotsForItems'))
+  assert.ok(service.includes('refreshFactsForDates'))
+  assert.ok(service.includes("resolveExceptionsForItemsByReason(result.itemIds, 'cost_missing')"))
+})
+
+test('第三方卡券修复迁移和归一逻辑都禁止跨来源商品', async () => {
+  const [migration, normalizer, route] = await Promise.all([
+    readFile(
+      new URL('../../db/migrations/143_repair_third_party_voucher_products.sql', import.meta.url),
+      'utf8',
+    ),
+    readFile(new URL('./product-normalize-service.ts', import.meta.url), 'utf8'),
+    readFile(new URL('../../routes/admin/cost-center-catalog.ts', import.meta.url), 'utf8'),
+  ])
+
+  assert.ok(migration.includes('tmp_repair_voucher_items'))
+  assert.ok(migration.includes('current_product.canonical_sku IS DISTINCT FROM'))
+  assert.ok(migration.includes("product.canonical_sku = 'tpv:' || item.internal_sku"))
+  assert.ok(migration.includes("channel.channel <> 'third_party_voucher'"))
+  assert.ok(normalizer.includes('return voucher || null'))
+  assert.ok(normalizer.includes('onlyWhenCanonicalProductDifferent: true'))
+  assert.ok(!route.includes('/voucher-products/ensure-rules'))
+  assert.ok(route.includes("'/cost-center/voucher-products'"))
+})
diff --git a/apps/backend/src/services/cost-center/voucher-product-service.ts b/apps/backend/src/services/cost-center/voucher-product-service.ts
new file mode 100644
index 00000000..66fd82da
--- /dev/null
+++ b/apps/backend/src/services/cost-center/voucher-product-service.ts
@@ -0,0 +1,321 @@
+import { query, withTransaction } from '../../db/client.js'
+import type { JsonObject } from '../../types/json.js'
+import { createHttpError } from '../../utils/http.js'
+import { nowIso } from '../../utils/time.js'
+import type { AdminSession } from '../admin/admin-auth-service.js'
+import { orderItemBasisDates, refreshFactsForDates } from '../finance/refresh-facts.js'
+import { upsertInternalSkuChannelWithClient } from '../fulfillment/internal-sku-channel-service.js'
+import { canonicalizeInternalSku, containsCjk } from '../fulfillment/internal-sku-resolver.js'
+import { resolvePriceEffectiveFrom } from './cost-center-normalizers.js'
+import {
+  resolveExceptionsForItemsByReason,
+  resolveOrphanCostExceptions,
+} from './cost-exception-service.js'
+import { mapProduct, type ProductRow } from './cost-center-shared.js'
+import { syncCostSnapshotsForItems } from './cost-snapshot-service.js'
+
+type VoucherProductItemRow = {
+  order_item_id: number
+  basis_date: string
+}
+
+/**
+ * 新增或更新三方卡券 SKU。
+ *
+ * 一个入口同时保证 tpv 商品、卡券主渠道规则、采购成本版本和订单商品关联，
+ * 避免运营跨页面手工建商品后再补规则。
+ */
+export async function upsertAdminVoucherProduct(payload: JsonObject, session: AdminSession) {
+  const skuKey = canonicalizeInternalSku(
+    payload.skuKey ?? payload.sku_key ?? payload.internalSku ?? payload.internal_sku,
+  )
+  if (!skuKey || !containsCjk(skuKey)) {
+    throw createHttpError('卡券内部 SKU 必须包含中文', {
+      statusCode: 400,
+      errorCode: 'voucher_product_sku_required',
+    })
+  }
+
+  const canonicalSku = `tpv:${skuKey}`
+  if (canonicalSku.length > 64) {
+    throw createHttpError('内部 SKU 过长，无法生成卡券商品编码', {
+      statusCode: 400,
+      errorCode: 'voucher_product_sku_too_long',
+    })
+  }
+
+  const amountFen = Number(payload.amountFen ?? payload.amount_fen)
+  if (!Number.isFinite(amountFen) || amountFen <= 0 || !Number.isInteger(amountFen)) {
+    throw createHttpError('卡券采购价必须是大于 0 的整数分', {
+      statusCode: 400,
+      errorCode: 'voucher_product_amount_invalid',
+    })
+  }
+
+  const now = nowIso()
+  const requestedEffectiveFrom = payload.effectiveFrom ?? payload.effective_from
+  const initialEffectiveFrom = resolvePriceEffectiveFrom(payload)
+  const result = await withTransaction(async (client) => {
+    const productResult = await client.query<ProductRow>(
+      `
+        INSERT INTO product_catalog (
+          canonical_sku, canonical_name, category, unit_name, status,
+          attributes_json, created_at, updated_at
+        ) VALUES (
+          $1, $2, '卡券', '张', 'active',
+          $3::jsonb, $4, $4
+        )
+        ON CONFLICT (canonical_sku) DO UPDATE SET
+          status = 'active',
+          canonical_name = EXCLUDED.canonical_name,
+          attributes_json = product_catalog.attributes_json || EXCLUDED.attributes_json,
+          updated_at = EXCLUDED.updated_at
+        RETURNING *
+      `,
+      [
+        canonicalSku,
+        skuKey,
+        JSON.stringify({
+          source: 'third_party_voucher',
+          auto_created: true,
+          managed_by_voucher_config: true,
+        }),
+        now,
+      ],
+    )
+    const product = productResult.rows[0]
+    const productId = Number(product?.id || 0)
+    if (!product || !productId) {
+      throw createHttpError('卡券标准商品保存失败', { statusCode: 500 })
+    }
+
+    await client.query(
+      `
+        INSERT INTO product_channel_capabilities (
+          product_id, channel, priority, is_fallback, enabled, source, created_at, updated_at
+        ) VALUES ($1, 'third_party_voucher', 10, FALSE, TRUE, 'voucher', $2, $2)
+        ON CONFLICT (product_id, channel) DO UPDATE SET
+          priority = 10,
+          is_fallback = FALSE,
+          enabled = TRUE,
+          source = 'voucher',
+          updated_at = EXCLUDED.updated_at
+      `,
+      [productId, now],
+    )
+
+    await upsertInternalSkuChannelWithClient(client, {
+      internalSku: skuKey,
+      channel: 'third_party_voucher',
+      priority: 10,
+      isFallback: false,
+      enabled: true,
+      canonicalProductId: productId,
+      configJson: { voucherSku: skuKey },
+      source: 'voucher',
+      note: String(payload.note || '').slice(0, 300),
+      adminUserId: session.userId,
+      replacePriority: true,
+    })
+
+    const repairedItems = await client.query<VoucherProductItemRow>(
+      `
+        UPDATE order_items oi
+        SET canonical_product_id = $2,
+            updated_at = $3
+        FROM orders o
+        WHERE o.id = oi.order_id
+          AND oi.fulfillment_channel = 'third_party_voucher'
+          AND resolve_internal_sku(oi.manual_sku_key, oi.sku_name, oi.sku_code) = $1
+          AND oi.canonical_product_id IS DISTINCT FROM $2
+        RETURNING
+          oi.id AS order_item_id,
+          (COALESCE(o.paid_at, o.created_at) AT TIME ZONE 'Asia/Shanghai')::date::text
+            AS basis_date
+      `,
+      [skuKey, productId, now],
+    )
+    const itemIds = repairedItems.rows.map((row) => Number(row.order_item_id))
+    if (itemIds.length > 0) {
+      await client.query(
+        `UPDATE cost_snapshots
+         SET canonical_product_id = $2
+         WHERE order_item_id = ANY($1::bigint[])
+           AND superseded_at IS NULL AND reversed_at IS NULL`,
+        [itemIds, productId],
+      )
+    }
+
+    const costItemResult = await client.query<{ id: number }>(
+      `SELECT id FROM cost_items
+       WHERE code = 'sys_third_party_voucher_cost' AND status = 'active'
+       LIMIT 1`,
+    )
+    const costItemId = Number(costItemResult.rows[0]?.id || 0)
+    if (!costItemId) {
+      throw createHttpError('未找到第三方卡券采购成本项', {
+        statusCode: 500,
+        errorCode: 'voucher_cost_item_missing',
+      })
+    }
+
+    let effectiveFrom = initialEffectiveFrom
+    if (!requestedEffectiveFrom && repairedItems.rows.length > 0) {
+      const missingDates = await client.query<{ basis_date: string }>(
+        `
+          SELECT MIN(
+            (COALESCE(o.paid_at, o.created_at) AT TIME ZONE 'Asia/Shanghai')::date
+          )::text AS basis_date
+          FROM order_items oi
+          JOIN orders o ON o.id = oi.order_id
+          WHERE oi.id = ANY($1::bigint[])
+            AND NOT EXISTS (
+              SELECT 1 FROM cost_snapshots cs
+              WHERE cs.order_item_id = oi.id
+                AND cs.cost_item_id = $2
+                AND cs.superseded_at IS NULL AND cs.reversed_at IS NULL
+            )
+        `,
+        [itemIds, costItemId],
+      )
+      const earliestDate = String(missingDates.rows[0]?.basis_date || '').trim()
+      if (earliestDate) effectiveFrom = `${earliestDate}T00:00:00+08:00`
+    }
+
+    const existingResult = await client.query<{
+      id: number
+      amount_fen: number
+      effective_from: string
+    }>(
+      `SELECT id, amount_fen, effective_from
+       FROM cost_versions
+       WHERE cost_item_id = $1
+         AND canonical_product_id = $2
+         AND status = 'active'
+       ORDER BY effective_from DESC, id DESC
+       LIMIT 1`,
+      [costItemId, productId],
+    )
+    const existing = existingResult.rows[0]
+    const targetTime = Date.parse(effectiveFrom)
+    let costVersionId = Number(existing?.id || 0)
+
+    if (!existing || targetTime < Date.parse(existing.effective_from)) {
+      if (existing) {
+        await client.query(
+          `UPDATE cost_versions
+           SET status = 'retired', updated_at = $1
+           WHERE id = $2`,
+          [now, existing.id],
+        )
+      }
+      const inserted = await client.query<{ id: number }>(
+        `INSERT INTO cost_versions (
+           cost_item_id, scope_type, provider, shop_id, canonical_product_id,
+           work_product_rule_id, amount_fen, rate_bps, effective_from, effective_to,
+           source, status, change_reason, created_by_admin_user_id,
+           approved_by_admin_user_id, created_at, updated_at
+         ) VALUES (
+           $1, 'product', '', '', $2,
+           NULL, $3, 0, $4, NULL,
+           'manual', 'active', $5, $6,
+           $6, $7, $7
+         )
+         RETURNING id`,
+        [
+          costItemId,
+          productId,
+          amountFen,
+          effectiveFrom,
+          String(payload.changeReason || '第三方卡券 SKU 新增或采购价调整'),
+          session.userId,
+          now,
+        ],
+      )
+      costVersionId = Number(inserted.rows[0]?.id || 0)
+    } else if (targetTime === Date.parse(existing.effective_from)) {
+      await client.query(
+        `UPDATE cost_versions
+         SET amount_fen = $1,
+             change_reason = $2,
+             updated_at = $3
+         WHERE id = $4`,
+        [
+          amountFen,
+          String(payload.changeReason || '第三方卡券 SKU 新增或采购价调整'),
+          now,
+          existing.id,
+        ],
+      )
+    } else {
+      await client.query(
+        `UPDATE cost_versions
+         SET status = 'retired', effective_to = $1, updated_at = $2
+         WHERE id = $3`,
+        [effectiveFrom, now, existing.id],
+      )
+      const inserted = await client.query<{ id: number }>(
+        `INSERT INTO cost_versions (
+           cost_item_id, scope_type, provider, shop_id, canonical_product_id,
+           work_product_rule_id, amount_fen, rate_bps, effective_from, effective_to,
+           source, status, change_reason, created_by_admin_user_id,
+           approved_by_admin_user_id, created_at, updated_at
+         ) VALUES (
+           $1, 'product', '', '', $2,
+           NULL, $3, 0, $4, NULL,
+           'manual', 'active', $5, $6,
+           $6, $7, $7
+         )
+         RETURNING id`,
+        [
+          costItemId,
+          productId,
+          amountFen,
+          effectiveFrom,
+          String(payload.changeReason || '第三方卡券 SKU 新增或采购价调整'),
+          session.userId,
+          now,
+        ],
+      )
+      costVersionId = Number(inserted.rows[0]?.id || 0)
+    }
+
+    if (!costVersionId) {
+      throw createHttpError('卡券采购成本版本保存失败', { statusCode: 500 })
+    }
+
+    return {
+      product: mapProduct(product),
+      itemIds,
+      dates: [...new Set(repairedItems.rows.map((row) => row.basis_date).filter(Boolean))],
+      costVersionId,
+      effectiveFrom,
+      amountFen,
+    }
+  })
+
+  let snapshotResult = { created: 0, superseded: 0, missing: 0, affectedDates: [] as string[] }
+  if (result.itemIds.length > 0) {
+    snapshotResult = await syncCostSnapshotsForItems(result.itemIds).catch(() => snapshotResult)
+    await resolveExceptionsForItemsByReason(result.itemIds, 'product_mapping_missing').catch(
+      () => undefined,
+    )
+    await resolveExceptionsForItemsByReason(result.itemIds, 'cost_missing').catch(() => undefined)
+  }
+  const affectedDates = [
+    ...new Set([
+      ...result.dates,
+      ...snapshotResult.affectedDates,
+      ...(await orderItemBasisDates(result.itemIds).catch(() => [])),
+    ]),
+  ]
+  await refreshFactsForDates(affectedDates).catch(() => undefined)
+  await resolveOrphanCostExceptions().catch(() => undefined)
+
+  return {
+    ...result,
+    linkedItemCount: result.itemIds.length,
+    snapshotCreatedCount: snapshotResult.created,
+    refreshedDays: affectedDates.length,
+  }
+}
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 cf58fe96..ea0c20cc 100644
--- a/apps/backend/src/services/finance/manual-fulfillment-integrity.test.ts
+++ b/apps/backend/src/services/finance/manual-fulfillment-integrity.test.ts
@@ -115,6 +115,14 @@ test('人工确认前必须自动匹配履约配置，配置保存/定时任务
       configSource.includes('dateFrom: shiftDate(today, -29)'),
     '保存人工 SKU 配置后必须立即回填最近 30 天订单项',
   )
+  const saveStart = configSource.indexOf('export async function saveManualFulfillmentConfig')
+  const saveEnd = configSource.indexOf('async function retryPendingManualItems', saveStart)
+  const saveBody = configSource.slice(saveStart, saveEnd)
+  assert.ok(
+    saveBody.indexOf('withTransaction(') <
+      saveBody.indexOf('await syncManualChannelRule(saved, client)'),
+    '标准商品、人工配置和人工渠道规则必须同一事务提交',
+  )
   assert.ok(
     jobSource.includes("fulfillment_channel = 'manual'") &&
       jobSource.includes('fulfillment_config_id'),
@@ -157,6 +165,15 @@ test('人工确认前必须自动匹配履约配置，配置保存/定时任务
   )
 })
 
+test('统一结算金额未知时只生成待对账账单，不写 0 元实际成本', async () => {
+  const source = await readFile(new URL('./manual-fulfillment-service.ts', import.meta.url), 'utf8')
+
+  assert.ok(source.includes("platformKey === 'on_account' && costFen <= 0"))
+  assert.ok(source.includes('if (!onAccountCostPending)'))
+  assert.ok(source.includes("reason: 'on_account_cost_pending'"))
+  assert.ok(source.includes('costPending: onAccountCostPending'))
+})
+
 test('人工成本缺失由管道按配置与快照生成并收口', async () => {
   const [pipelineSource, manualSource] = await Promise.all([
     readFile(new URL('../scheduler/finance-pipeline-jobs.ts', import.meta.url), 'utf8'),
diff --git a/apps/backend/src/services/finance/manual-fulfillment-service.ts b/apps/backend/src/services/finance/manual-fulfillment-service.ts
index 315bbeaa..091d6841 100644
--- a/apps/backend/src/services/finance/manual-fulfillment-service.ts
+++ b/apps/backend/src/services/finance/manual-fulfillment-service.ts
@@ -21,6 +21,7 @@ import {
   attachFulfillmentConfigurationsWithExecutor,
   transitionFulfillmentStateWithExecutor,
 } from '../fulfillment/fulfillment-state-service.js'
+import { upsertAggregatedException } from '../cost-center/cost-exception-service.js'
 import {
   calculateManualCostFen,
   normalizeManualCreditQuantity,
@@ -411,6 +412,20 @@ export async function confirmManualFulfillment(payload: JsonObject, session: Adm
         errorCode: 'manual_fulfillment_platform_required',
       })
     }
+    if (selectedChannel.platformKey === 'on_account') {
+      const existingBill = await client.query<{ id: number }>(
+        `SELECT id FROM on_account_bills
+         WHERE order_item_id = $1 AND status IN ('pending', 'reconciled')
+         LIMIT 1`,
+        [orderItemId],
+      )
+      if (existingBill.rows[0]) {
+        throw createHttpError('该订单项已生成统一结算账单，不能重复操作', {
+          statusCode: 409,
+          errorCode: 'manual_fulfillment_on_account_already_exists',
+        })
+      }
+    }
 
     // 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 }>(
@@ -447,6 +462,7 @@ export async function confirmManualFulfillment(payload: JsonObject, session: Adm
             providedCostFen,
           })
     const costFen = costPlan.costFen
+    const onAccountCostPending = platformKey === 'on_account' && costFen <= 0
     const payeeName = optionalText(payload.payeeName ?? payload.payee_name, 120)
     const note = optionalText(payload.note, 300)
     const fulfillmentReference = buildManualFulfillmentReference({
@@ -455,16 +471,8 @@ export async function confirmManualFulfillment(payload: JsonObject, session: Adm
       orderItemId,
     })
 
-    // 先把成本项/版本解析完再扣钱：版本缺失不能发生在扣款之后。
-    const costItemId = await resolveManualCostItemIdWithClient(client)
-    const versionId = await resolveCostVersionIdWithClient(client, costItemId, row, now)
-    if (!versionId) {
-      throw createHttpError('该成本项没有可用的成本版本，请先在成本中心配置后重试', {
-        statusCode: 409,
-        errorCode: 'manual_fulfillment_cost_version_missing',
-      })
-    }
-
+    // 扣款前先确定最终成本模式。统一结算未填金额时只生成待对账账单，
+    // 不写 0 元 actual 成本快照，避免利润被虚增。
     let fundExpenseId: number | null = null
     let creditEntryId: number | null = null
     let balanceAfter: number | null = null
@@ -522,11 +530,22 @@ export async function confirmManualFulfillment(payload: JsonObject, session: Adm
       subjectSource = 'platform_credit'
     }
 
-    // subject_id 固定为 order_item_id：不再与 manual_expenses.id /
-    // platform_credit_entries.id 混用，避免两张表序列撞车。
-    // subject_type 仍为 manual_case，资金流水只放在 metadata 里。
-    const snapshot = await client.query<{ id: number }>(
-      `
+    let snapshotId: number | null = null
+    if (!onAccountCostPending) {
+      const costItemId = await resolveManualCostItemIdWithClient(client)
+      const versionId = await resolveCostVersionIdWithClient(client, costItemId, row, now)
+      if (!versionId) {
+        throw createHttpError('该成本项没有可用的成本版本，请先在成本中心配置后重试', {
+          statusCode: 409,
+          errorCode: 'manual_fulfillment_cost_version_missing',
+        })
+      }
+
+      // subject_id 固定为 order_item_id：不再与 manual_expenses.id /
+      // platform_credit_entries.id 混用，资金流水只放在 metadata 里。
+      // subject_type 仍为 manual_case。
+      const snapshot = await client.query<{ id: number }>(
+        `
         INSERT INTO cost_snapshots (
           subject_type, subject_id, order_id, order_item_id, work_order_id,
           cost_item_id, cost_version_id, canonical_product_id,
@@ -540,50 +559,51 @@ export async function confirmManualFulfillment(payload: JsonObject, session: Adm
         )
         ON CONFLICT DO NOTHING
         RETURNING id
-      `,
-      [
-        orderItemId,
-        row.order_id_resolved,
-        row.work_order_id,
-        costItemId,
-        versionId,
-        row.canonical_product_id,
-        costFen,
-        JSON.stringify({
-          source: 'manual_fulfillment_confirm',
-          subjectSource,
-          configId: Number(row.config_id),
-          platformKey,
-          platformLabel: PLATFORM_LABELS[platformKey] || platformKey,
-          creditOwnerAdminUserId:
-            platformKey === 'fund_cash'
-              ? null
-              : Number(payload.creditOwnerAdminUserId || 0) || null,
-          creditQuantity,
-          creditUnitPriceFen: unitPriceFen,
-          costMode: costPlan.costMode,
+        `,
+        [
+          orderItemId,
+          row.order_id_resolved,
+          row.work_order_id,
+          costItemId,
+          versionId,
+          row.canonical_product_id,
           costFen,
-          fundExpenseId,
-          creditEntryId,
-          balanceAfter,
-          payeeName,
-          note,
-          fulfilledBy: {
-            userId: Number(session.userId || 0),
-            displayName: String(session.displayName || ''),
-            role: String(session.role || ''),
-          },
-        }),
-        now,
-      ],
-    )
-    const snapshotId = snapshot.rows[0]?.id ?? null
-    if (!snapshotId) {
-      // 订单项唯一索引兜底：任何竞态都会走到这里，抛错回滚本次扣款。
-      throw createHttpError('该订单项已有人工成本快照，不能重复录入', {
-        statusCode: 409,
-        errorCode: 'manual_fulfillment_snapshot_conflict',
-      })
+          JSON.stringify({
+            source: 'manual_fulfillment_confirm',
+            subjectSource,
+            configId: Number(row.config_id),
+            platformKey,
+            platformLabel: PLATFORM_LABELS[platformKey] || platformKey,
+            creditOwnerAdminUserId:
+              platformKey === 'fund_cash'
+                ? null
+                : Number(payload.creditOwnerAdminUserId || 0) || null,
+            creditQuantity,
+            creditUnitPriceFen: unitPriceFen,
+            costMode: costPlan.costMode,
+            costFen,
+            fundExpenseId,
+            creditEntryId,
+            balanceAfter,
+            payeeName,
+            note,
+            fulfilledBy: {
+              userId: Number(session.userId || 0),
+              displayName: String(session.displayName || ''),
+              role: String(session.role || ''),
+            },
+          }),
+          now,
+        ],
+      )
+      snapshotId = snapshot.rows[0]?.id ?? null
+      if (!snapshotId) {
+        // 订单项唯一索引兜底：任何竞态都会走到这里，抛错回滚本次扣款。
+        throw createHttpError('该订单项已有人工成本快照，不能重复录入', {
+          statusCode: 409,
+          errorCode: 'manual_fulfillment_snapshot_conflict',
+        })
+      }
     }
 
     if (platformKey === 'on_account') {
@@ -641,30 +661,46 @@ export async function confirmManualFulfillment(payload: JsonObject, session: Adm
       reason: platformKey,
     })
 
-    // 人工缺成本异常立即收口，不等下一轮定时任务。
-    await client.query(
-      `UPDATE cost_exceptions
-       SET status = 'resolved', resolved_at = $2
-       WHERE subject_type = 'order_item'
-         AND subject_id = $1
-         AND reason = 'manual_cost_missing'
-         AND status = 'open'`,
-      [orderItemId, now],
-    )
+    if (onAccountCostPending) {
+      await upsertAggregatedException({
+        reason: 'on_account_cost_pending',
+        scopeKey: `on_account_cost_pending|-|-|${row.internal_sku}|on_account`,
+        orderItemId,
+        detail: {
+          billId: onAccountBillId,
+          internalSku: row.internal_sku,
+          platformOrderId: row.platform_order_id,
+        },
+        client,
+      })
+    } else {
+      // 人工缺成本异常立即收口，不等下一轮定时任务。
+      await client.query(
+        `UPDATE cost_exceptions
+         SET status = 'resolved', resolved_at = $2
+         WHERE subject_type = 'order_item'
+           AND subject_id = $1
+           AND reason = 'manual_cost_missing'
+           AND status = 'open'`,
+        [orderItemId, now],
+      )
+    }
 
-    // v2 聚合异常：删除本条明细，没人再引用的异常头自动关闭。
-    await client.query(`DELETE FROM cost_exception_items WHERE order_item_id = $1`, [orderItemId])
-    await client.query(
-      `
-        UPDATE cost_exceptions ce
-        SET status = 'resolved', resolved_at = $1, item_count = 0, last_seen_at = $1
-        WHERE ce.status <> 'resolved'
-          AND NOT EXISTS (
-            SELECT 1 FROM cost_exception_items i WHERE i.exception_id = ce.id
-          )
-      `,
-      [now],
-    )
+    if (!onAccountCostPending) {
+      // v2 聚合异常：成本已经落账后，删除本条明细并自动关闭空异常头。
+      await client.query(`DELETE FROM cost_exception_items WHERE order_item_id = $1`, [orderItemId])
+      await client.query(
+        `
+          UPDATE cost_exceptions ce
+          SET status = 'resolved', resolved_at = $1, item_count = 0, last_seen_at = $1
+          WHERE ce.status <> 'resolved'
+            AND NOT EXISTS (
+              SELECT 1 FROM cost_exception_items i WHERE i.exception_id = ce.id
+            )
+        `,
+        [now],
+      )
+    }
 
     return {
       orderItemId,
@@ -678,6 +714,7 @@ export async function confirmManualFulfillment(payload: JsonObject, session: Adm
       creditEntryId,
       balanceAfter,
       onAccountBillId,
+      costPending: onAccountCostPending,
     }
   })
 
@@ -693,7 +730,7 @@ export async function confirmManualFulfillment(payload: JsonObject, session: Adm
  * 事实任务默认只回看最近几天，确认一笔较早的订单时不会自动覆盖，
  * 所以这里按该订单自己的业务日期精确重算。
  */
-async function refreshFactsForOrderItem(orderItemId: number): Promise<void> {
+export async function refreshFactsForOrderItem(orderItemId: number): Promise<void> {
   try {
     const basis = await query<{ stat_date: string | null }>(
       `
@@ -841,7 +878,7 @@ async function matchManualFulfillmentConfigWithClient(client: PoolClient, orderI
   return true
 }
 
-async function resolveManualCostItemIdWithClient(client: PoolClient) {
+export async function resolveManualCostItemIdWithClient(client: PoolClient) {
   const result = await client.query<{ id: number }>(
     `SELECT id FROM cost_items WHERE code = 'sys_manual_service' AND status = 'active' LIMIT 1`,
   )
@@ -855,7 +892,7 @@ async function resolveManualCostItemIdWithClient(client: PoolClient) {
   return id
 }
 
-async function resolveCostVersionIdWithClient(
+export async function resolveCostVersionIdWithClient(
   client: PoolClient,
   costItemId: number,
   row: {
diff --git a/apps/backend/src/services/finance/on-account-bill-service.test.ts b/apps/backend/src/services/finance/on-account-bill-service.test.ts
new file mode 100644
index 00000000..9c7196b7
--- /dev/null
+++ b/apps/backend/src/services/finance/on-account-bill-service.test.ts
@@ -0,0 +1,14 @@
+import assert from 'node:assert/strict'
+import { readFile } from 'node:fs/promises'
+import test from 'node:test'
+
+test('统一结算对账用实际金额替代成本快照并重算事实', async () => {
+  const source = await readFile(new URL('./on-account-bill-service.ts', import.meta.url), 'utf8')
+
+  assert.ok(source.includes('withTransaction('))
+  assert.ok(source.includes("status = 'reconciled'"))
+  assert.ok(source.includes('SET superseded_at = $2'))
+  assert.ok(source.includes("source: 'on_account_reconcile'"))
+  assert.ok(source.includes("'on_account_cost_pending'"))
+  assert.ok(source.includes('refreshFactsForOrderItem'))
+})
diff --git a/apps/backend/src/services/finance/on-account-bill-service.ts b/apps/backend/src/services/finance/on-account-bill-service.ts
new file mode 100644
index 00000000..73827352
--- /dev/null
+++ b/apps/backend/src/services/finance/on-account-bill-service.ts
@@ -0,0 +1,306 @@
+import { query, withTransaction } from '../../db/client.js'
+import type { JsonObject } from '../../types/json.js'
+import { createHttpError } from '../../utils/http.js'
+import { nowIso } from '../../utils/time.js'
+import type { AdminSession } from '../admin/admin-auth-service.js'
+import { resolveExceptionsForItemsByReason } from '../cost-center/cost-exception-service.js'
+import {
+  refreshFactsForOrderItem,
+  resolveCostVersionIdWithClient,
+  resolveManualCostItemIdWithClient,
+} from './manual-fulfillment-service.js'
+
+type OnAccountBillRow = {
+  id: number
+  bill_no: string
+  order_id: number
+  order_item_id: number
+  sku_key: string
+  canonical_product_id: number | null
+  platform_order_id: string
+  amount_fen: string | number
+  status: 'pending' | 'reconciled' | 'void'
+  payee_name: string
+  note: string
+  metadata_json: Record<string, unknown>
+  created_by_admin_user_id: number | null
+  created_at: string
+  updated_at: string
+  reconciled_at: string | null
+  provider?: string
+  shop_id?: string
+  sku_name?: string
+  revenue_amount_fen?: string | number
+}
+
+function mapBill(row: OnAccountBillRow) {
+  return {
+    id: Number(row.id),
+    billNo: row.bill_no,
+    orderId: Number(row.order_id),
+    orderItemId: Number(row.order_item_id),
+    skuKey: row.sku_key,
+    skuName: row.sku_name || row.sku_key,
+    canonicalProductId: row.canonical_product_id ? Number(row.canonical_product_id) : null,
+    platformOrderId: row.platform_order_id,
+    provider: row.provider || '',
+    shopId: row.shop_id || '',
+    revenueFen: Number(row.revenue_amount_fen || 0),
+    amountFen: Number(row.amount_fen || 0),
+    status: row.status,
+    payeeName: row.payee_name || '',
+    note: row.note || '',
+    metadata: row.metadata_json || {},
+    createdByAdminUserId: row.created_by_admin_user_id
+      ? Number(row.created_by_admin_user_id)
+      : null,
+    createdAt: row.created_at,
+    updatedAt: row.updated_at,
+    reconciledAt: row.reconciled_at,
+  }
+}
+
+const BILL_SELECT = `
+  SELECT
+    bill.*,
+    order_row.provider,
+    order_row.shop_id,
+    item.sku_name,
+    item.revenue_amount_fen
+  FROM on_account_bills bill
+  JOIN orders order_row ON order_row.id = bill.order_id
+  JOIN order_items item ON item.id = bill.order_item_id
+`
+
+export async function listOnAccountBills(input: JsonObject = {}) {
+  const page = Math.max(1, Math.trunc(Number(input.page) || 1))
+  const pageSize = Math.min(100, Math.max(1, Math.trunc(Number(input.pageSize) || 20)))
+  const keyword = String(input.keyword || '').trim()
+  const status = String(input.status || '').trim()
+  const where: string[] = []
+  const params: unknown[] = []
+
+  if (keyword) {
+    params.push(`%${keyword}%`)
+    where.push(`(
+      bill.bill_no ILIKE $${params.length}
+      OR bill.platform_order_id ILIKE $${params.length}
+      OR bill.sku_key ILIKE $${params.length}
+      OR item.sku_name ILIKE $${params.length}
+    )`)
+  }
+  if (['pending', 'reconciled', 'void'].includes(status)) {
+    params.push(status)
+    where.push(`bill.status = $${params.length}`)
+  }
+
+  const whereSql = where.length > 0 ? `WHERE ${where.join(' AND ')}` : ''
+  const total = await query<{ total: number }>(
+    `SELECT COUNT(*)::int AS total
+     FROM on_account_bills bill
+     JOIN order_items item ON item.id = bill.order_item_id
+     ${whereSql}`,
+    params,
+  )
+  const listParams = [...params, pageSize, (page - 1) * pageSize]
+  const result = await query<OnAccountBillRow>(
+    `${BILL_SELECT}
+     ${whereSql}
+     ORDER BY
+       CASE bill.status WHEN 'pending' THEN 0 WHEN 'reconciled' THEN 1 ELSE 2 END,
+       bill.created_at DESC,
+       bill.id DESC
+     LIMIT $${params.length + 1} OFFSET $${params.length + 2}`,
+    listParams,
+  )
+
+  return {
+    items: result.rows.map(mapBill),
+    pagination: {
+      page,
+      pageSize,
+      total: Number(total.rows[0]?.total || 0),
+    },
+  }
+}
+
+export async function reconcileOnAccountBill(
+  billIdInput: unknown,
+  payload: JsonObject,
+  session: AdminSession,
+) {
+  const billId = Number(billIdInput)
+  if (!Number.isInteger(billId) || billId <= 0) {
+    throw createHttpError('统一结算账单 ID 无效', { statusCode: 400 })
+  }
+  const amountFen = Number(payload.amountFen ?? payload.amount_fen)
+  if (!Number.isFinite(amountFen) || amountFen <= 0 || !Number.isInteger(amountFen)) {
+    throw createHttpError('实际结算金额必须是大于 0 的整数分', {
+      statusCode: 400,
+      errorCode: 'on_account_amount_invalid',
+    })
+  }
+
+  const now = nowIso()
+  const result = await withTransaction(async (client) => {
+    const billResult = await client.query<OnAccountBillRow>(
+      `${BILL_SELECT}
+       WHERE bill.id = $1
+       LIMIT 1
+       FOR UPDATE OF bill, item`,
+      [billId],
+    )
+    const bill = billResult.rows[0]
+    if (!bill) {
+      throw createHttpError('统一结算账单不存在', { statusCode: 404 })
+    }
+    if (bill.status !== 'pending') {
+      throw createHttpError('只有待对账账单可以确认结算', {
+        statusCode: 409,
+        errorCode: 'on_account_bill_not_pending',
+      })
+    }
+
+    const orderResult = await client.query<{
+      provider: string
+      shop_id: string
+      paid_at: string | null
+      created_at: string
+    }>(
+      `SELECT provider, shop_id, paid_at, created_at
+       FROM orders WHERE id = $1`,
+      [bill.order_id],
+    )
+    const order = orderResult.rows[0]
+    if (!order) {
+      throw createHttpError('统一结算账单关联订单不存在', { statusCode: 409 })
+    }
+    const basisAt = order.paid_at || order.created_at
+    const period = await client.query<{ status: string }>(
+      `SELECT status FROM finance_periods
+       WHERE period_key = to_char($1::timestamptz AT TIME ZONE 'Asia/Shanghai', 'YYYY-MM')
+       LIMIT 1`,
+      [basisAt],
+    )
+    if (period.rows[0]?.status === 'closed') {
+      throw createHttpError('该订单所属期间已关账，请先反关账后再对账', {
+        statusCode: 409,
+        errorCode: 'on_account_period_closed',
+      })
+    }
+
+    const workOrder = await client.query<{ product_rule_id: number | null }>(
+      `SELECT product_rule_id FROM work_orders
+       WHERE order_item_id = $1 AND status <> 'cancelled'
+       ORDER BY id DESC LIMIT 1`,
+      [bill.order_item_id],
+    )
+    const costItemId = await resolveManualCostItemIdWithClient(client)
+    const versionId = await resolveCostVersionIdWithClient(
+      client,
+      costItemId,
+      {
+        order_id_resolved: Number(bill.order_id),
+        provider: order.provider,
+        shop_id: order.shop_id,
+        canonical_product_id: bill.canonical_product_id,
+        work_product_rule_id: workOrder.rows[0]?.product_rule_id || null,
+        credit_unit_price_fen: '1',
+      },
+      basisAt,
+    )
+    if (!versionId) {
+      throw createHttpError('人工履约成本版本不可用，无法完成对账', {
+        statusCode: 409,
+        errorCode: 'on_account_cost_version_missing',
+      })
+    }
+
+    await client.query(
+      `UPDATE cost_snapshots
+       SET superseded_at = $2
+       WHERE order_item_id = $1
+         AND subject_type = 'manual_case'
+         AND superseded_at IS NULL
+         AND reversed_at IS NULL`,
+      [bill.order_item_id, now],
+    )
+    const snapshot = await client.query<{ id: number }>(
+      `INSERT INTO cost_snapshots (
+         subject_type, subject_id, order_id, order_item_id, work_order_id,
+         cost_item_id, cost_version_id, canonical_product_id,
+         quantity, unit_amount_fen, total_amount_fen, snapshot_stage, source,
+         metadata_json, cost_basis_at, resolved_at, created_at
+       ) VALUES (
+         'manual_case', $1, $2, $1, NULL,
+         $3, $4, $5,
+         1, $6, $6, 'actual', 'manual_input',
+         $7::jsonb, $8, $9, $9
+       )
+       RETURNING id`,
+      [
+        bill.order_item_id,
+        bill.order_id,
+        costItemId,
+        versionId,
+        bill.canonical_product_id,
+        amountFen,
+        JSON.stringify({
+          source: 'on_account_reconcile',
+          billId: bill.id,
+          billNo: bill.bill_no,
+          platformKey: 'on_account',
+          previousAmountFen: Number(bill.amount_fen || 0),
+          reconciledBy: {
+            userId: Number(session.userId || 0),
+            displayName: String(session.displayName || ''),
+          },
+        }),
+        basisAt,
+        now,
+      ],
+    )
+    const snapshotId = Number(snapshot.rows[0]?.id || 0)
+    if (!snapshotId) {
+      throw createHttpError('统一结算成本快照保存失败', { statusCode: 500 })
+    }
+
+    const updated = await client.query<OnAccountBillRow>(
+      `UPDATE on_account_bills
+       SET amount_fen = $1,
+           status = 'reconciled',
+           payee_name = $2,
+           note = $3,
+           metadata_json = metadata_json || $4::jsonb,
+           reconciled_at = $5,
+           updated_at = $5
+       WHERE id = $6
+       RETURNING *`,
+      [
+        amountFen,
+        String(payload.payeeName ?? payload.payee_name ?? bill.payee_name ?? '').slice(0, 120),
+        String(payload.note ?? bill.note ?? '').slice(0, 300),
+        JSON.stringify({
+          reconciledByAdminUserId: Number(session.userId || 0) || null,
+          costSnapshotId: snapshotId,
+        }),
+        now,
+        bill.id,
+      ],
+    )
+    return {
+      bill: mapBill({ ...bill, ...updated.rows[0]!, amount_fen: amountFen }),
+      orderItemId: Number(bill.order_item_id),
+      snapshotId,
+      amountFen,
+    }
+  })
+
+  await Promise.all([
+    resolveExceptionsForItemsByReason([result.orderItemId], 'on_account_cost_pending'),
+    resolveExceptionsForItemsByReason([result.orderItemId], 'manual_cost_missing'),
+    resolveExceptionsForItemsByReason([result.orderItemId], 'cost_missing'),
+  ]).catch(() => undefined)
+  await refreshFactsForOrderItem(result.orderItemId).catch(() => undefined)
+  return result
+}
diff --git a/apps/backend/src/services/fulfillment/channel-assign-service.ts b/apps/backend/src/services/fulfillment/channel-assign-service.ts
index 704a549a..1452e9ae 100644
--- a/apps/backend/src/services/fulfillment/channel-assign-service.ts
+++ b/apps/backend/src/services/fulfillment/channel-assign-service.ts
@@ -434,7 +434,10 @@ export async function assignPendingOrderItemChannels(
         .filter((id) => id > 0)
         .slice(0, 2000)
       result.assigned += assignedItemIds.length
-      result.assignedItemIds = assignedItemIds
+      result.assignedItemIds = [...new Set([...result.assignedItemIds, ...assignedItemIds])].slice(
+        0,
+        2000,
+      )
       await scheduleVoucherConsumeForOrderItems(assignedItemIds, 'order_received').catch(
         (error) => {
           logWarn('[channel-assign]', '订单收到后安排自动核销失败', {
@@ -2388,60 +2391,3 @@ export async function ensureVoucherRuleForSku(skuCode: string): Promise<boolean>
   })
   return true
 }
-
-/**
- * 为卡券商品（tpv: 前缀）批量补渠道规则。
- *
- * 卡券没有履约载体证据，只能靠规则判定；商品目录建好后一次补齐，
- * 避免运营按 SKU 逐条点「指定渠道」。
- */
-export async function ensureVoucherChannelRules(): Promise<{
-  created: number
-  productCount: number
-}> {
-  await query(
-    `UPDATE internal_sku_channels channel
-     SET is_fallback = TRUE,
-         priority = GREATEST(priority, 90),
-         updated_at = NOW()
-     FROM product_catalog product
-     WHERE product.status = 'active'
-       AND product.canonical_sku LIKE 'tpv:%'
-       AND canonicalize_internal_sku(channel.internal_sku) =
-           canonicalize_internal_sku(substring(product.canonical_sku from 5))
-       AND channel.channel <> 'third_party_voucher'
-       AND channel.enabled = TRUE
-       AND channel.is_fallback = FALSE`,
-  )
-  const created = await query<{ id: number }>(
-    `
-      INSERT INTO internal_sku_channels (
-        internal_sku, channel, priority, is_fallback, enabled,
-        canonical_product_id, config_json, source, created_at, updated_at
-      )
-      SELECT
-        canonicalize_internal_sku(substring(p.canonical_sku from 5)),
-        'third_party_voucher', 10, FALSE, TRUE,
-        p.id, jsonb_build_object('voucherSku', substring(p.canonical_sku from 5)),
-        'voucher', NOW(), NOW()
-      FROM product_catalog p
-      WHERE p.status = 'active'
-        AND p.canonical_sku LIKE 'tpv:%'
-        AND canonicalize_internal_sku(substring(p.canonical_sku from 5)) <> ''
-      ON CONFLICT (internal_sku, channel) DO UPDATE SET
-        priority = 10,
-        is_fallback = FALSE,
-        enabled = TRUE,
-        canonical_product_id = EXCLUDED.canonical_product_id,
-        config_json = internal_sku_channels.config_json || EXCLUDED.config_json,
-        source = EXCLUDED.source,
-        updated_at = NOW()
-      RETURNING id
-    `,
-  )
-  const total = await query<{ count: number }>(
-    `SELECT COUNT(*)::int AS count FROM product_catalog
-     WHERE status = 'active' AND canonical_sku LIKE 'tpv:%'`,
-  )
-  return { created: created.rowCount || 0, productCount: Number(total.rows[0]?.count || 0) }
-}
diff --git a/apps/backend/src/services/fulfillment/fulfillment-retry-guard.test.ts b/apps/backend/src/services/fulfillment/fulfillment-retry-guard.test.ts
index 7b5709e7..1c9c1568 100644
--- a/apps/backend/src/services/fulfillment/fulfillment-retry-guard.test.ts
+++ b/apps/backend/src/services/fulfillment/fulfillment-retry-guard.test.ts
@@ -16,6 +16,10 @@ const currentAttemptMigration = readFileSync(
   new URL('../../db/migrations/138_fulfillment_current_attempt.sql', import.meta.url),
   'utf8',
 )
+const currentLatestMigration = readFileSync(
+  new URL('../../db/migrations/145_fulfillment_current_attempt_latest.sql', import.meta.url),
+  'utf8',
+)
 
 test('自动发货历史非活跃任务默认阻止后台自动重开', () => {
   assert.ok(carrierCreation.includes('INACTIVE_CARRIER_TASK_STATUSES.includes'))
@@ -55,3 +59,9 @@ test('创建新履约尝试时自动退休旧当前尝试', () => {
   assert.ok(taskRepo.includes('$26, TRUE'))
   assert.ok(taskRepo.includes('SELECT id FROM order_items WHERE id = $1 FOR UPDATE'))
 })
+
+test('当前尝试必须是同单元最新任务，统一视图不能读到已退休尝试', () => {
+  assert.ok(currentLatestMigration.includes('assert_fulfillment_current_is_latest'))
+  assert.ok(currentLatestMigration.includes('newer.id > COALESCE(NEW.id, 0)'))
+  assert.ok(currentLatestMigration.includes("ERRCODE = '23514'"))
+})
diff --git a/apps/backend/src/services/fulfillment/fulfillment-shadow-model.test.ts b/apps/backend/src/services/fulfillment/fulfillment-shadow-model.test.ts
index a0484cb8..6c1df388 100644
--- a/apps/backend/src/services/fulfillment/fulfillment-shadow-model.test.ts
+++ b/apps/backend/src/services/fulfillment/fulfillment-shadow-model.test.ts
@@ -10,6 +10,10 @@ const auditScript = readFileSync(
   new URL('../../../scripts/audit-fulfillment-state.ts', import.meta.url),
   'utf8',
 )
+const configSyncMigration = readFileSync(
+  new URL('../../db/migrations/144_fulfillment_shadow_configuration_sync.sql', import.meta.url),
+  'utf8',
+)
 
 test('正式履约影子模型包含履约、尝试和异常三张表', () => {
   assert.ok(migration.includes('CREATE TABLE IF NOT EXISTS fulfillments'))
@@ -27,6 +31,21 @@ test('影子模型从现有真源回填并持续双写', () => {
   assert.ok(migration.includes('assign_fulfillment_event_shadow'))
 })
 
+test('人工配置和统一渠道规则变化会刷新履约影子', () => {
+  assert.ok(configSyncMigration.includes('trg_manual_fulfillment_config_shadow'))
+  assert.ok(configSyncMigration.includes('trg_internal_sku_channel_shadow'))
+  assert.ok(configSyncMigration.includes('sync_fulfillment_shadow(item.id)'))
+})
+
+test('人工履约配置不能关联其他来源商品', () => {
+  assert.ok(configSyncMigration.includes('trg_manual_config_product_source'))
+  assert.ok(configSyncMigration.includes("product.canonical_sku LIKE 'man:%'"))
+  assert.ok(configSyncMigration.includes("ERRCODE = '23514'"))
+  assert.ok(configSyncMigration.includes('BEFORE INSERT OR UPDATE ON manual_fulfillment_configs'))
+  assert.ok(configSyncMigration.includes('config.enabled = TRUE'))
+  assert.ok(configSyncMigration.includes("SET status = 'active'"))
+})
+
 test('明确渠道即视为已路由，不用渠道配置缺失覆盖已选渠道', () => {
   assert.ok(migration.includes('v_fulfillment_item_state_raw'))
   assert.ok(migration.includes("WHEN raw.intended_channel IS NOT NULL THEN 'configured'"))
diff --git a/apps/backend/src/services/fulfillment/fulfillment-state-view.test.ts b/apps/backend/src/services/fulfillment/fulfillment-state-view.test.ts
index 48cae4bc..552f7109 100644
--- a/apps/backend/src/services/fulfillment/fulfillment-state-view.test.ts
+++ b/apps/backend/src/services/fulfillment/fulfillment-state-view.test.ts
@@ -43,6 +43,10 @@ test('待分类查询使用统一读模型并返回异常数量', () => {
   assert.ok(channelAssign.includes('issueCategoryInput'))
 })
 
+test('批量判渠保留所有批次的即时成本同步订单项', () => {
+  assert.ok(channelAssign.includes('...new Set([...result.assignedItemIds, ...assignedItemIds])'))
+})
+
 test('重试必须按可重试 issueCode 限定，不能按整个 SKU 处理售后和复核项', () => {
   assert.ok(channelAssign.includes('RETRYABLE_CARRIER_ISSUES'))
   assert.ok(channelAssign.includes('issueCodes?: string[]'))
diff --git a/apps/backend/src/services/fulfillment/internal-sku-channel-service.ts b/apps/backend/src/services/fulfillment/internal-sku-channel-service.ts
index d97c9b13..227cccc4 100644
--- a/apps/backend/src/services/fulfillment/internal-sku-channel-service.ts
+++ b/apps/backend/src/services/fulfillment/internal-sku-channel-service.ts
@@ -1,3 +1,5 @@
+import type { PoolClient } from 'pg'
+
 import { query, withTransaction } from '../../db/client.js'
 import type { FulfillmentChannel } from './channel-types.js'
 import { canonicalizeInternalSku, compareFulfillmentChannel } from './internal-sku-resolver.js'
@@ -127,7 +129,7 @@ export function planInternalSkuChannels(input: InternalSkuChannelRow[]): Interna
   }
 }
 
-export async function upsertInternalSkuChannel(input: {
+type InternalSkuChannelUpsertInput = {
   internalSku: string
   channel: FulfillmentChannel
   priority?: number
@@ -139,25 +141,29 @@ export async function upsertInternalSkuChannel(input: {
   note?: string | undefined
   adminUserId?: number | null | undefined
   replacePriority?: boolean
-}): Promise<number> {
+}
+
+async function upsertInternalSkuChannelWithExecutor(
+  client: Pick<PoolClient, 'query'>,
+  input: InternalSkuChannelUpsertInput,
+): Promise<number> {
   const internalSku = canonicalizeInternalSku(input.internalSku)
   if (!internalSku) return 0
-  return withTransaction(async (client) => {
-    if (input.enabled !== false && input.isFallback !== true) {
-      await client.query(
-        `UPDATE internal_sku_channels
-         SET is_fallback = TRUE,
-             priority = GREATEST(priority, 90),
-             updated_at = NOW()
-         WHERE canonicalize_internal_sku(internal_sku) = $1
-           AND channel <> $2
-           AND enabled = TRUE
-           AND is_fallback = FALSE`,
-        [internalSku, input.channel],
-      )
-    }
-    const result = await client.query<{ id: number }>(
-      `
+  if (input.enabled !== false && input.isFallback !== true) {
+    await client.query(
+      `UPDATE internal_sku_channels
+       SET is_fallback = TRUE,
+           priority = GREATEST(priority, 90),
+           updated_at = NOW()
+       WHERE canonicalize_internal_sku(internal_sku) = $1
+         AND channel <> $2
+         AND enabled = TRUE
+         AND is_fallback = FALSE`,
+      [internalSku, input.channel],
+    )
+  }
+  const result = await client.query<{ id: number }>(
+    `
       INSERT INTO internal_sku_channels (
         internal_sku, channel, priority, is_fallback, enabled,
         canonical_product_id, config_json, source, note, created_by_admin_user_id,
@@ -177,23 +183,35 @@ export async function upsertInternalSkuChannel(input: {
         created_by_admin_user_id = COALESCE(EXCLUDED.created_by_admin_user_id, internal_sku_channels.created_by_admin_user_id),
         updated_at = NOW()
       RETURNING id
-      `,
-      [
-        internalSku,
-        input.channel,
-        Number.isFinite(Number(input.priority)) ? Number(input.priority) : 100,
-        input.isFallback === true,
-        input.enabled !== false,
-        input.canonicalProductId ?? null,
-        JSON.stringify(input.configJson || {}),
-        String(input.source || 'auto').trim() || 'auto',
-        String(input.note || '').slice(0, 300),
-        input.adminUserId ?? null,
-        input.replacePriority === true,
-      ],
-    )
-    return Number(result.rows[0]?.id || 0)
-  })
+    `,
+    [
+      internalSku,
+      input.channel,
+      Number.isFinite(Number(input.priority)) ? Number(input.priority) : 100,
+      input.isFallback === true,
+      input.enabled !== false,
+      input.canonicalProductId ?? null,
+      JSON.stringify(input.configJson || {}),
+      String(input.source || 'auto').trim() || 'auto',
+      String(input.note || '').slice(0, 300),
+      input.adminUserId ?? null,
+      input.replacePriority === true,
+    ],
+  )
+  return Number(result.rows[0]?.id || 0)
+}
+
+export async function upsertInternalSkuChannelWithClient(
+  client: PoolClient,
+  input: InternalSkuChannelUpsertInput,
+): Promise<number> {
+  return upsertInternalSkuChannelWithExecutor(client, input)
+}
+
+export async function upsertInternalSkuChannel(
+  input: InternalSkuChannelUpsertInput,
+): Promise<number> {
+  return withTransaction((client) => upsertInternalSkuChannelWithExecutor(client, input))
 }
 
 /**
diff --git a/apps/backend/src/services/fulfillment/voucher-consume-job-list.test.ts b/apps/backend/src/services/fulfillment/voucher-consume-job-list.test.ts
index 30da99a5..ba175b44 100644
--- a/apps/backend/src/services/fulfillment/voucher-consume-job-list.test.ts
+++ b/apps/backend/src/services/fulfillment/voucher-consume-job-list.test.ts
@@ -3,6 +3,10 @@ import { readFileSync } from 'node:fs'
 import test from 'node:test'
 
 const source = readFileSync(new URL('./voucher-consume-queue-service.ts', import.meta.url), 'utf8')
+const migration = readFileSync(
+  new URL('../../db/migrations/142_voucher_consume_job_codes.sql', import.meta.url),
+  'utf8',
+)
 
 test('核销任务列表支持关键词、平台、渠道和状态组合筛选', () => {
   assert.ok(source.includes('keyword?: string'))
@@ -14,6 +18,7 @@ test('核销任务列表支持关键词、平台、渠道和状态组合筛选',
   assert.ok(source.includes('status = $'))
   assert.ok(source.includes('platform_order_id ILIKE'))
   assert.ok(source.includes('target_key ILIKE'))
+  assert.ok(source.includes('fulfillment_voucher_codes_search_text(voucher_codes) ILIKE'))
 })
 
 test('核销任务列表使用服务端总数和分页参数', () => {
@@ -22,3 +27,15 @@ test('核销任务列表使用服务端总数和分页参数', () => {
   assert.ok(source.includes('OFFSET $'))
   assert.ok(source.includes('ORDER BY updated_at DESC, id DESC'))
 })
+
+test('核销任务保存并展示核销码，执行时刷新候选券码', () => {
+  assert.ok(migration.includes('voucher_codes TEXT[]'))
+  assert.ok(migration.includes('fulfillment_voucher_codes_search_text(voucher_codes)'))
+  assert.ok(migration.includes('gin_trgm_ops'))
+  assert.ok(migration.includes('kuaishou_industry_vouchers'))
+  assert.ok(migration.includes('redeem_certificates'))
+  assert.ok(source.includes('INSERT INTO voucher_consume_jobs'))
+  assert.ok(source.includes('candidates.voucherCodes'))
+  assert.ok(source.includes('updateVoucherConsumeJobCodes'))
+  assert.ok(source.includes('voucher_codes = $1::text[]'))
+})
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 d9f75f65..26305404 100644
--- a/apps/backend/src/services/fulfillment/voucher-consume-queue-service.ts
+++ b/apps/backend/src/services/fulfillment/voucher-consume-queue-service.ts
@@ -6,6 +6,7 @@ import { listKuaishouIndustryVouchersByOid } from '../../repositories/kuaishou-i
 import {
   findRedeemCertificateByOrder,
   listRedeemCertificatesByLocalOrder,
+  resolveRedeemVerifyCertNo,
   type RedeemCertificateRow,
 } from '../../repositories/redeem-certificate-repo.js'
 import type { WorkOrderRow } from '../../repositories/worker-platform/index.js'
@@ -70,6 +71,7 @@ export type VoucherConsumeJobRow = {
   max_attempts: number
   locked_until: string | null
   last_error: string
+  voucher_codes: string[]
   result_json: string | Record<string, unknown>
   created_at: string
   updated_at: string
@@ -331,13 +333,14 @@ async function scheduleVoucherConsumeTarget(
         order_item_id,
         task_id,
         work_order_id,
+        voucher_codes,
         due_at,
         status,
         attempt_count,
         max_attempts,
         updated_at
       ) VALUES (
-        $1, $2, $3, $4, $5, $6, $7, $8, $9, $10,
+        $1, $2, $3, $4, $5, $6, $7, $8, $9, $10::text[], $11,
         'pending', 0, 8, NOW()
       )
       ON CONFLICT (provider, target_key)
@@ -355,6 +358,7 @@ async function scheduleVoucherConsumeTarget(
       target.orderItemId,
       target.taskId,
       target.workOrderId,
+      candidates.voucherCodes,
       dueAt,
     ],
   )
@@ -488,7 +492,8 @@ export async function listVoucherConsumeJobs(
       `(CAST(id AS TEXT) ILIKE $${params.length}
         OR platform_order_id ILIKE $${params.length}
         OR target_key ILIKE $${params.length}
-        OR CAST(order_id AS TEXT) ILIKE $${params.length})`,
+        OR CAST(order_id AS TEXT) ILIKE $${params.length}
+        OR fulfillment_voucher_codes_search_text(voucher_codes) ILIKE $${params.length})`,
     )
   }
   if (provider) {
@@ -580,6 +585,10 @@ async function executeKuaishouConsumeJob(job: VoucherConsumeJobRow) {
   if (vouchers.length === 0) {
     throw new Error('未找到待核销的快手电子凭证')
   }
+  await updateVoucherConsumeJobCodes(
+    job.id,
+    vouchers.map((voucher) => String(voucher.voucher_code || '').trim()).filter(Boolean),
+  )
 
   const task = job.task_id ? await getTaskById(job.task_id) : null
   let consumedCount = 0
@@ -631,6 +640,18 @@ async function executeDouyinConsumeJob(job: VoucherConsumeJobRow) {
   if (certificates.length === 0) {
     throw new Error('未找到待核销的抖音券')
   }
+  await updateVoucherConsumeJobCodes(
+    job.id,
+    Array.from(
+      new Set(
+        certificates.flatMap((certificate) => [
+          String(certificate.cert_no || '').trim(),
+          String(certificate.platform_cert_no || '').trim(),
+          resolveRedeemVerifyCertNo(certificate),
+        ]),
+      ),
+    ).filter(Boolean),
+  )
 
   let consumedCount = 0
   let alreadyConsumedCount = 0
@@ -779,6 +800,7 @@ function buildSyntheticJob(
     max_attempts: 8,
     locked_until: null,
     last_error: '',
+    voucher_codes: [],
     result_json: {},
     created_at: '',
     updated_at: '',
@@ -837,6 +859,23 @@ async function finishVoucherConsumeJob(
   )
 }
 
+async function updateVoucherConsumeJobCodes(jobId: number, voucherCodes: string[]) {
+  const codes = Array.from(new Set(voucherCodes.map((code) => String(code || '').trim()))).filter(
+    Boolean,
+  )
+  if (codes.length === 0) {
+    return
+  }
+  await query(
+    `
+      UPDATE voucher_consume_jobs
+      SET voucher_codes = $1::text[], updated_at = NOW()
+      WHERE id = $2
+    `,
+    [codes, jobId],
+  )
+}
+
 async function failVoucherConsumeJob(job: VoucherConsumeJobRow, error: unknown, retry: boolean) {
   const message = error instanceof Error ? error.message : String(error)
   if (!retry) {
diff --git a/apps/backend/src/types/admin/route-inputs.ts b/apps/backend/src/types/admin/route-inputs.ts
index f952cf12..4cb5aba7 100644
--- a/apps/backend/src/types/admin/route-inputs.ts
+++ b/apps/backend/src/types/admin/route-inputs.ts
@@ -20,6 +20,7 @@ import type {
   AdminKuaishouIndustryVoucherCheckAvailableInput,
   AdminKuaishouIndustryVoucherConsumeInput,
   AdminKuaishouIndustryVoucherDestroyInput,
+  AdminKuaishouIndustryVoucherReissueConsumeInput,
   AdminKuaishouIndustryVoucherResendInput,
   AdminKuaishouIndustryVoucherReverseInput,
   AdminCloudtentaclesTestLoginInput,
@@ -49,6 +50,8 @@ export type AdminKuaishouIndustryVoucherCheckAvailableRouteBody =
 export type AdminKuaishouIndustryVoucherReverseRouteBody = AdminKuaishouIndustryVoucherReverseInput
 export type AdminKuaishouIndustryVoucherConsumeRouteBody = AdminKuaishouIndustryVoucherConsumeInput
 export type AdminKuaishouIndustryVoucherResendRouteBody = AdminKuaishouIndustryVoucherResendInput
+export type AdminKuaishouIndustryVoucherReissueConsumeRouteBody =
+  AdminKuaishouIndustryVoucherReissueConsumeInput
 export type AdminKuaishouIndustryVoucherDestroyRouteBody = AdminKuaishouIndustryVoucherDestroyInput
 export type AdminNotificationConfigRouteBody = AdminNotificationConfigInput
 export type AdminNotificationTestRouteBody = AdminNotificationTestInput
diff --git a/apps/backend/src/types/admin/write-inputs.ts b/apps/backend/src/types/admin/write-inputs.ts
index bc1b268b..d224b99c 100644
--- a/apps/backend/src/types/admin/write-inputs.ts
+++ b/apps/backend/src/types/admin/write-inputs.ts
@@ -354,6 +354,25 @@ export type AdminKuaishouIndustryVoucherResendInput = {
   voucherCode?: string
 }
 
+/**
+ * 历史券补偿：临时重建有效期，重发原券码发码回调，成功后立即核销。
+ * validMinutes 只允许较短窗口，避免发码成功但核销失败时长期暴露可用券。
+ */
+export type AdminKuaishouIndustryVoucherReissueConsumeInput = {
+  oid?: string
+  orderId?: string
+  taskId?: number | string
+  voucherCode?: string
+  validMinutes?: number | string
+  reason?: string
+  consumeType?: string
+  serialNum?: string
+  storeName?: string
+  storeAddress?: string
+  expressCode?: string
+  expressNo?: string
+}
+
 export type AdminKuaishouIndustryVoucherDestroyInput = {
   oid?: string
   orderId?: string
diff --git a/apps/frontend/src/components/admin/ManualFulfillmentConfirmModal.tsx b/apps/frontend/src/components/admin/ManualFulfillmentConfirmModal.tsx
index cf3413a5..019f3e51 100644
--- a/apps/frontend/src/components/admin/ManualFulfillmentConfirmModal.tsx
+++ b/apps/frontend/src/components/admin/ManualFulfillmentConfirmModal.tsx
@@ -183,9 +183,11 @@ export function ManualFulfillmentConfirmModal({
     onSuccess: (response) => {
       const result = response.data
       message.success(
-        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)}`,
+        result.costPending
+          ? '履约已确认，已生成待对账的统一结算账单；实际成本待对账后入账'
+          : 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'] })
diff --git a/apps/frontend/src/pages/admin/AdminFulfillmentChannelPage.tsx b/apps/frontend/src/pages/admin/AdminFulfillmentChannelPage.tsx
index 7aea826c..fa652b83 100644
--- a/apps/frontend/src/pages/admin/AdminFulfillmentChannelPage.tsx
+++ b/apps/frontend/src/pages/admin/AdminFulfillmentChannelPage.tsx
@@ -484,7 +484,17 @@ function PendingPanel() {
               保存渠道
             </Button>
             {canRunScopedActions && hasConfigIssue ? (
-              <Button size="small" onClick={() => void navigate('/admin/cost-center')}>
+              <Button
+                size="small"
+                disabled={!row.internal_sku}
+                onClick={() => {
+                  const sku = String(row.internal_sku || '').trim()
+                  if (!sku) return
+                  void navigate(
+                    `/admin/cost-center?scope=manual&tab=cost&manualSku=${encodeURIComponent(sku)}&returnTo=${encodeURIComponent('/admin/fulfillment-channel')}`,
+                  )
+                }}
+              >
                 去补配置（{row.config_issue_item_count}）
               </Button>
             ) : null}
diff --git a/apps/frontend/src/pages/admin/AdminKuaishouIndustryPage.tsx b/apps/frontend/src/pages/admin/AdminKuaishouIndustryPage.tsx
index 85f695d0..ba0a3275 100644
--- a/apps/frontend/src/pages/admin/AdminKuaishouIndustryPage.tsx
+++ b/apps/frontend/src/pages/admin/AdminKuaishouIndustryPage.tsx
@@ -6,15 +6,18 @@ import {
   SearchOutlined,
   SendOutlined,
   SyncOutlined,
+  ThunderboltOutlined,
 } from '@ant-design/icons'
 import {
   Alert,
   Button,
   Card,
+  Checkbox,
   Collapse,
   Descriptions,
   Input,
   InputNumber,
+  Modal,
   Popconfirm,
   Select,
   Space,
@@ -39,6 +42,7 @@ import {
   fetchAdminKuaishouIndustryShops,
   fetchAdminKuaishouIndustryVouchers,
   listAdminKuaishouIndustryRefunds,
+  reissueAndConsumeAdminKuaishouIndustryVoucher,
   resendAdminKuaishouIndustryVoucherCode,
   reverseAdminKuaishouIndustryVoucher,
 } from '@/services/admin'
@@ -69,6 +73,7 @@ type IndustryActionKind =
   | 'destroy'
   | 'reverse'
   | 'resend'
+  | 'reissue-consume'
   | 'refund-list'
   | 'refund-approve'
   | 'refund-disagree'
@@ -120,6 +125,11 @@ export default function AdminKuaishouIndustryPage() {
   const [actionLoading, setActionLoading] = useState('')
   const [consumingVoucherId, setConsumingVoucherId] = useState<number | null>(null)
   const [reversingVoucherId, setReversingVoucherId] = useState<number | null>(null)
+  const [reissueConsumeOpen, setReissueConsumeOpen] = useState(false)
+  const [reissueConsumeMinutes, setReissueConsumeMinutes] = useState<number>(10)
+  const [reissueConsumeReason, setReissueConsumeReason] =
+    useState('历史发码失败补偿，补发后立即核销')
+  const [reissueConsumeConfirmed, setReissueConsumeConfirmed] = useState(false)
   const [vouchers, setVouchers] = useState<AdminKuaishouIndustryVoucher[]>([])
   const [selectedVoucher, setSelectedVoucher] = useState<AdminKuaishouIndustryVoucher | null>(null)
   const [voucherTotal, setVoucherTotal] = useState(0)
@@ -646,6 +656,64 @@ export default function AdminKuaishouIndustryPage() {
     }
   }
 
+  function openReissueConsumeModal() {
+    if (!selectedVoucher && !String(toolForm.voucherCode || '').trim()) {
+      showError('请先选择或填写本地券码')
+      return
+    }
+    if (selectedVoucher) {
+      const sendSucceeded = selectedVoucher.sendCallbackStatus === 'success'
+      const stillValid = Number(selectedVoucher.validEndTime || 0) > Date.now()
+      if (selectedVoucher.status !== 'UNUSED') {
+        showError('仅未使用电子凭证可以补发并核销')
+        return
+      }
+      if (sendSucceeded && stillValid) {
+        showError('该券已发码成功且仍在有效期，请直接执行手动核销')
+        return
+      }
+    }
+    setReissueConsumeConfirmed(false)
+    setReissueConsumeOpen(true)
+  }
+
+  async function runReissueConsume() {
+    if (!reissueConsumeConfirmed) {
+      showError('请先确认已核实订单仍需履约')
+      return
+    }
+
+    setActionLoading('reissue-consume')
+    try {
+      const response = await reissueAndConsumeAdminKuaishouIndustryVoucher({
+        ...buildVoucherToolPayload(),
+        validMinutes: reissueConsumeMinutes,
+        reason: reissueConsumeReason,
+      })
+      publishActionResult(
+        buildIndustryActionResultView('reissue-consume', '历史券补发并核销', response.data),
+      )
+      if (response.data.success) {
+        showSuccess('原券码已同步到快手并完成核销')
+        setReissueConsumeOpen(false)
+      } else {
+        showError(response.data.error || '历史券补发并核销失败')
+      }
+      await loadVouchers()
+    } catch (error) {
+      const message = error instanceof Error ? error.message : '历史券补发并核销失败'
+      publishActionResult(
+        buildIndustryActionResultView('reissue-consume', '历史券补发并核销', {
+          success: false,
+          error: message,
+        }),
+      )
+      showError(message)
+    } finally {
+      setActionLoading('')
+    }
+  }
+
   async function runDestroy() {
     setActionLoading('destroy')
     try {
@@ -870,6 +938,98 @@ export default function AdminKuaishouIndustryPage() {
         onChange={(key) => setActiveTab(key as IndustryTab)}
         items={tabItems}
       />
+
+      <Modal
+        title="历史券补发并核销"
+        open={reissueConsumeOpen}
+        okText="补发并核销"
+        cancelText="取消"
+        confirmLoading={actionLoading === 'reissue-consume'}
+        okButtonProps={{
+          disabled:
+            !reissueConsumeConfirmed ||
+            !String(reissueConsumeReason || '').trim() ||
+            reissueConsumeMinutes < 1 ||
+            reissueConsumeMinutes > 60,
+        }}
+        onOk={runReissueConsume}
+        onCancel={() => setReissueConsumeOpen(false)}
+        destroyOnHidden
+      >
+        <Space direction="vertical" size={16} className="full-width">
+          <Alert
+            type="warning"
+            showIcon
+            message="该操作会重发原券码并立即核销"
+            description="仅用于已确认订单仍需履约、但历史发码失败或凭证已过期的补偿场景。操作会先临时延长本地券有效期，发码成功后立即核销。"
+          />
+
+          <Descriptions
+            size="small"
+            bordered
+            column={1}
+            items={[
+              {
+                key: 'voucherCode',
+                label: '本地券码',
+                children:
+                  selectedVoucher?.voucherCode || String(toolForm.voucherCode || '').trim() || '-',
+              },
+              {
+                key: 'oid',
+                label: '平台订单',
+                children:
+                  selectedVoucher?.oid ||
+                  String(toolForm.oid || toolForm.orderId || '').trim() ||
+                  '-',
+              },
+              {
+                key: 'validEndTime',
+                label: '原有效期至',
+                children: selectedVoucher
+                  ? formatAdminDateTime(
+                      new Date(Number(selectedVoucher.validEndTime || 0)).toISOString(),
+                    )
+                  : '-',
+              },
+              {
+                key: 'sendError',
+                label: '最近发码错误',
+                children: selectedVoucher?.sendCallbackLastError || '-',
+              },
+            ]}
+          />
+
+          <label className="kuaishou-industry-tool-field">
+            <span>临时有效期（分钟）</span>
+            <InputNumber
+              min={1}
+              max={60}
+              precision={0}
+              value={reissueConsumeMinutes}
+              onChange={(value) => setReissueConsumeMinutes(Number(value || 10))}
+              style={{ width: '100%' }}
+            />
+          </label>
+
+          <label className="kuaishou-industry-tool-field">
+            <span>补发原因</span>
+            <Input
+              maxLength={200}
+              showCount
+              value={reissueConsumeReason}
+              onChange={(event) => setReissueConsumeReason(event.target.value)}
+            />
+          </label>
+
+          <Checkbox
+            checked={reissueConsumeConfirmed}
+            onChange={(event) => setReissueConsumeConfirmed(event.target.checked)}
+          >
+            我已核实该订单仍需履约，并确认补发后立即核销
+          </Checkbox>
+        </Space>
+      </Modal>
     </div>
   )
 
@@ -1210,6 +1370,15 @@ export default function AdminKuaishouIndustryPage() {
               >
                 手动核销
               </Button>
+              <Button
+                danger
+                icon={<ThunderboltOutlined />}
+                loading={actionLoading === 'reissue-consume'}
+                disabled={!hasVoucherTarget}
+                onClick={openReissueConsumeModal}
+              >
+                历史补发并核销
+              </Button>
               <Button
                 danger
                 icon={<RollbackOutlined />}
@@ -1677,6 +1846,7 @@ function buildIndustryActionResultView(
   const responseData = asRecord(response?.data)
   const success = resolveActionSuccess(kind, record, openApi)
   const platformMessage = pickFirstString([
+    ...(kind === 'reissue-consume' ? [record.error] : []),
     response?.error_msg,
     response?.msg,
     response?.sub_msg,
@@ -1788,6 +1958,24 @@ function buildIndustryActionResultView(
     }
   }
 
+  if (kind === 'reissue-consume') {
+    pushHighlight(highlights, '执行阶段', String(record.stage || '-'))
+    if (record.validMinutes) {
+      pushHighlight(highlights, '临时有效期', `${String(record.validMinutes)} 分钟`)
+    }
+    for (const [label, value] of [
+      ['发码成功', record.sendSuccess],
+      ['核销成功', record.consumeSuccess],
+    ] as const) {
+      if (typeof value === 'boolean') {
+        pushHighlight(highlights, label, value ? '是' : '否')
+      }
+    }
+    if (record.reason) {
+      pushHighlight(highlights, '补发原因', String(record.reason))
+    }
+  }
+
   if (platformMessage) {
     pushHighlight(highlights, '平台消息', platformMessage)
   }
@@ -1855,6 +2043,12 @@ function buildActionSummary(
       : context.platformMessage || '重发发码失败。'
   }
 
+  if (kind === 'reissue-consume') {
+    return success
+      ? '原券码已同步到快手并完成核销。'
+      : context.platformMessage || '历史券补发并核销失败。'
+  }
+
   if (kind === 'refund-list') {
     return success
       ? `查询成功，共 ${context.refundCount ?? 0} 条售后单，已填充列表。`
diff --git a/apps/frontend/src/pages/admin/cost-center/CostCenterShell.tsx b/apps/frontend/src/pages/admin/cost-center/CostCenterShell.tsx
index 6c318303..05e23324 100644
--- a/apps/frontend/src/pages/admin/cost-center/CostCenterShell.tsx
+++ b/apps/frontend/src/pages/admin/cost-center/CostCenterShell.tsx
@@ -23,7 +23,8 @@ import {
   Typography,
 } from 'antd'
 import { keepPreviousData, useIsFetching, useQuery, useQueryClient } from '@tanstack/react-query'
-import { useEffect } from 'react'
+import { useEffect, useRef } from 'react'
+import { useSearchParams } from 'react-router'
 
 import FinanceSubNav from '@/components/admin/FinanceSubNav'
 import { usePersistedState } from '@/hooks/usePersistedState'
@@ -73,7 +74,11 @@ function isCostScope(value: unknown): value is CostScope {
 
 export default function CostCenterShell() {
   const queryClient = useQueryClient()
+  const [searchParams] = useSearchParams()
   const canConfig = hasAdminPermission('finance.config')
+  const requestedScope = String(searchParams.get('scope') || '').trim()
+  const requestedTab = String(searchParams.get('tab') || '').trim()
+  const handledRouteRequestRef = useRef('')
 
   const [scope, setScope] = usePersistedState<CostScope>(
     'admin-cost-center:scope',
@@ -87,6 +92,20 @@ export default function CostCenterShell() {
   )
   const mappingsApplicable = scope === 'all' || scope === 'work_order'
 
+  useEffect(() => {
+    const routeRequest = `${requestedScope}\u0000${requestedTab}`
+    if (routeRequest === '\u0000' || handledRouteRequestRef.current === routeRequest) return
+    handledRouteRequestRef.current = routeRequest
+    if (isCostScope(requestedScope) && requestedScope !== scope) {
+      setScope(requestedScope)
+    }
+    const requestedTabAllowed =
+      isCostCenterTab(requestedTab) && (requestedScope !== 'manual' || requestedTab !== 'mappings')
+    if (requestedTabAllowed && requestedTab !== activeTab) {
+      setActiveTab(requestedTab)
+    }
+  }, [activeTab, requestedScope, requestedTab, scope, setActiveTab, setScope])
+
   useEffect(() => {
     if (!mappingsApplicable && activeTab === 'mappings') {
       setActiveTab('products')
diff --git a/apps/frontend/src/pages/admin/cost-center/CostExceptionPanel.tsx b/apps/frontend/src/pages/admin/cost-center/CostExceptionPanel.tsx
index cd3bad59..31c5897e 100644
--- a/apps/frontend/src/pages/admin/cost-center/CostExceptionPanel.tsx
+++ b/apps/frontend/src/pages/admin/cost-center/CostExceptionPanel.tsx
@@ -60,6 +60,7 @@ const REASON_LABELS: Record<string, string> = {
   cost_missing: '成本缺失',
   manual_config_missing: '人工 SKU 未配置',
   manual_cost_missing: '人工成本未记录',
+  on_account_cost_pending: '统一结算待对账',
   carrier_missing: '缺少履约载体',
 }
 
diff --git a/apps/frontend/src/pages/admin/cost-center/ManualSkuConfigPanel.tsx b/apps/frontend/src/pages/admin/cost-center/ManualSkuConfigPanel.tsx
index 97eff9c0..40c0368c 100644
--- a/apps/frontend/src/pages/admin/cost-center/ManualSkuConfigPanel.tsx
+++ b/apps/frontend/src/pages/admin/cost-center/ManualSkuConfigPanel.tsx
@@ -38,7 +38,8 @@ import {
 import PercentTable from '@/components/common/PercentTable'
 import type { TableColumnsType } from 'antd'
 import { useMutation, useQuery, useQueryClient } from '@tanstack/react-query'
-import { useState } from 'react'
+import { useEffect, useRef, useState } from 'react'
+import { useNavigate, useSearchParams } from 'react-router'
 
 import {
   deleteAdminManualSku,
@@ -55,7 +56,10 @@ import {
   formatCreditUnitPriceYuan,
 } from '@/utils/credit-unit-price'
 
+import { useCostCenter } from './CostCenterContext'
+
 type ConfigFormValues = {
+  skuKey: string
   channels: Array<{
     platformKey: string
     creditQuantity: number
@@ -87,8 +91,15 @@ function platformOptionLabel(platformKey: string, label: string, creditUnitPrice
 
 export function ManualSkuConfigPanel() {
   const { message } = App.useApp()
+  const { canConfig } = useCostCenter()
   const queryClient = useQueryClient()
+  const navigate = useNavigate()
+  const [searchParams] = useSearchParams()
   const [form] = Form.useForm<ConfigFormValues>()
+  const handledDeepLinkRef = useRef('')
+  const deepLinkSku = String(searchParams.get('manualSku') || searchParams.get('sku') || '').trim()
+  const manualNewRequested = searchParams.get('manualNew') === '1'
+  const returnTo = String(searchParams.get('returnTo') || '').trim()
 
   const [keyword, setKeyword] = useState('')
   const [status, setStatus] = useState<'all' | 'configured' | 'unconfigured'>('unconfigured')
@@ -125,7 +136,7 @@ export function ManualSkuConfigPanel() {
   const saveMutation = useMutation({
     mutationFn: (values: ConfigFormValues) =>
       saveAdminManualConfig({
-        skuKey: editing?.skuKey || '',
+        skuKey: String(values.skuKey || editing?.skuKey || '').trim(),
         channels: values.channels.map((channel) => ({
           platformKey: channel.platformKey,
           creditQuantity: Number(channel.creditQuantity || 0),
@@ -139,10 +150,14 @@ export function ManualSkuConfigPanel() {
         : ''
       message.success(`配置已保存${syncHint}`)
       setModalOpen(false)
+      setEditing(null)
       void queryClient.invalidateQueries({ queryKey: ['admin-cost-center'] })
       void queryClient.invalidateQueries({ queryKey: ['cost-center-voucher-products'] })
       void queryClient.invalidateQueries({ queryKey: ['fulfillment-rules'] })
       void queryClient.invalidateQueries({ queryKey: ['fulfillment-pending'] })
+      if (returnTo.startsWith('/admin/fulfillment-channel')) {
+        void navigate(returnTo)
+      }
     },
     onError: (error) => {
       message.error(error instanceof Error ? error.message : '保存失败')
@@ -180,6 +195,7 @@ export function ManualSkuConfigPanel() {
           ]
         : [{ platformKey: '', creditQuantity: 0 }]
     form.setFieldsValue({
+      skuKey: item.skuKey,
       channels: configuredChannels.map((channel) => ({
         platformKey: channel.platformKey,
         creditQuantity: channel.creditQuantity,
@@ -189,6 +205,36 @@ export function ManualSkuConfigPanel() {
     setModalOpen(true)
   }
 
+  function openCreateConfig(skuKey = '') {
+    setEditing(null)
+    form.resetFields()
+    form.setFieldsValue({
+      skuKey: skuKey.trim(),
+      channels: [{ platformKey: '', creditQuantity: 0 }],
+      note: '',
+    })
+    setModalOpen(true)
+  }
+
+  useEffect(() => {
+    if (!canConfig) return
+    const deepLinkKey = deepLinkSku || (manualNewRequested ? '__new__' : '')
+    if (!deepLinkKey || handledDeepLinkRef.current === deepLinkKey) return
+    handledDeepLinkRef.current = deepLinkKey
+    if (deepLinkSku) {
+      setKeyword(deepLinkSku)
+      setStatus('all')
+    }
+    setEditing(null)
+    form.resetFields()
+    form.setFieldsValue({
+      skuKey: deepLinkSku,
+      channels: [{ platformKey: '', creditQuantity: 0 }],
+      note: '',
+    })
+    setModalOpen(true)
+  }, [canConfig, deepLinkSku, manualNewRequested, form])
+
   const columns: TableColumnsType<ManualSkuItem> = [
     {
       title: '人工标准商品',
@@ -276,24 +322,27 @@ export function ManualSkuConfigPanel() {
       key: 'actions',
       width: 150,
       fixed: 'right',
-      render: (_, row) => (
-        <Space size={4}>
-          <Button size="small" icon={<EditOutlined />} onClick={() => openConfig(row)}>
-            {row.configured ? '编辑' : '配置'}
-          </Button>
-          <Popconfirm
-            title="归档该人工标准商品？"
-            description="会归档标准商品、删除人工配置与渠道规则、清除已生成的人工成本快照，并把关联订单项退回待分类；原始订单不会删除。"
-            okText="确认归档"
-            cancelText="取消"
-            onConfirm={() => deleteMutation.mutate(row.skuKey)}
-          >
-            <Button size="small" danger icon={<DeleteOutlined />}>
-              归档
+      render: (_, row) =>
+        canConfig ? (
+          <Space size={4}>
+            <Button size="small" icon={<EditOutlined />} onClick={() => openConfig(row)}>
+              {row.configured ? '编辑' : '配置'}
             </Button>
-          </Popconfirm>
-        </Space>
-      ),
+            <Popconfirm
+              title="归档该人工标准商品？"
+              description="会归档标准商品、删除人工配置与渠道规则、清除已生成的人工成本快照，并把关联订单项退回待分类；原始订单不会删除。"
+              okText="确认归档"
+              cancelText="取消"
+              onConfirm={() => deleteMutation.mutate(row.skuKey)}
+            >
+              <Button size="small" danger icon={<DeleteOutlined />}>
+                归档
+              </Button>
+            </Popconfirm>
+          </Space>
+        ) : (
+          <Typography.Text type="secondary">只读</Typography.Text>
+        ),
     },
   ]
 
@@ -303,13 +352,23 @@ export function ManualSkuConfigPanel() {
   }
 
   return (
-    <Card bordered={false} title="人工 SKU 配置">
+    <Card
+      bordered={false}
+      title="人工 SKU 配置"
+      extra={
+        canConfig ? (
+          <Button type="primary" icon={<PlusOutlined />} onClick={() => openCreateConfig()}>
+            新增人工 SKU
+          </Button>
+        ) : null
+      }
+    >
       <Alert
         type="info"
         showIcon
         style={{ marginBottom: 14 }}
-        message="人工标准商品与成本配置一一对应"
-        description="这里直接列出人工客服范围内的 man: 标准商品。点“配置”选择实际履约渠道并填写每单成本即可；保存后会同步渠道规则、回填最近 30 天订单并重试待处理订单。消耗积分填 0 表示成本不固定，由客服确认时手填。"
+        message="人工标准商品由人工配置自动创建"
+        description="新增时只需填写内部 SKU、实际人工渠道和每单成本，系统会自动创建或复用 man: 标准商品。保存后同步渠道规则、回填最近 30 天订单并重试待处理订单。消耗积分填 0 表示成本不固定，由客服确认时手填。"
       />
 
       <Row gutter={12} style={{ marginBottom: 12 }}>
@@ -399,14 +458,17 @@ export function ManualSkuConfigPanel() {
 
       <Modal
         open={modalOpen}
-        title={`配置人工履约 · ${editing?.skuKey || ''}`}
+        title={editing ? `配置人工履约 · ${editing.skuKey}` : '新增人工履约 SKU'}
         okText="保存配置"
         cancelText="取消"
         confirmLoading={saveMutation.isPending}
         onOk={() => {
           void form.validateFields().then((values) => saveMutation.mutate(values))
         }}
-        onCancel={() => setModalOpen(false)}
+        onCancel={() => {
+          setModalOpen(false)
+          setEditing(null)
+        }}
         destroyOnHidden
         width={560}
       >
@@ -414,10 +476,37 @@ export function ManualSkuConfigPanel() {
           type="warning"
           showIcon
           style={{ marginBottom: 14 }}
-          message={`商品名称：${editing?.displayName || '（无）'}（仅供识别）`}
+          message={
+            editing
+              ? `商品名称：${editing.displayName || '（无）'}（仅供识别）`
+              : '保存时自动创建标准商品，不需要先去商品目录手工新建'
+          }
           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="skuKey"
+            label="内部 SKU"
+            rules={[
+              { required: true, message: '请输入内部 SKU' },
+              {
+                validator: async (_, value) => {
+                  const text = String(value || '').trim()
+                  if (text && !/\p{Script=Han}/u.test(text)) {
+                    throw new Error('内部 SKU 必须包含中文')
+                  }
+                },
+              },
+            ]}
+            extra="保存后会生成 man:<内部 SKU> 标准商品，并统一用于订单渠道判定。"
+          >
+            <Input
+              disabled={Boolean(editing)}
+              placeholder="例如：破片手榴弹-兔兔白日梦"
+              maxLength={60}
+              showCount
+            />
+          </Form.Item>
           <Form.List
             name="channels"
             rules={[
diff --git a/apps/frontend/src/pages/admin/cost-center/ProductCatalogPanel.tsx b/apps/frontend/src/pages/admin/cost-center/ProductCatalogPanel.tsx
index 2a64a656..ee9af673 100644
--- a/apps/frontend/src/pages/admin/cost-center/ProductCatalogPanel.tsx
+++ b/apps/frontend/src/pages/admin/cost-center/ProductCatalogPanel.tsx
@@ -5,7 +5,6 @@
  * aff: 自动发货 / tpl: 接单模板 / wo: 工单证据 / man: 人工。
  */
 import {
-  ClearOutlined,
   DeleteOutlined,
   DollarOutlined,
   EditOutlined,
@@ -37,13 +36,12 @@ import PercentTable from '@/components/common/PercentTable'
 import { keepPreviousData, useQuery, useQueryClient } from '@tanstack/react-query'
 import { useEffect, useRef, useState } from 'react'
 import type { Dayjs } from 'dayjs'
+import { useNavigate } from 'react-router'
 
 import { AdminRangePicker } from '@/components/admin/AdminDatePicker'
 import dayjs from '@/lib/dayjs'
 import {
   applyAdminTemplateProductBootstrap,
-  archiveAdminHistoricalManualProducts,
-  archiveAdminSupersededManualProducts,
   createAdminProductCatalog,
   deleteAdminProductCatalog,
   fetchAdminProductCatalog,
@@ -95,6 +93,7 @@ function DisabledTemplateSyncOption({
 export function ProductCatalogPanel() {
   const { message, modal } = App.useApp()
   const queryClient = useQueryClient()
+  const navigate = useNavigate()
   const { canConfig, productSourceFilter, refreshAll, setScope, setActiveTab } = useCostCenter()
   const [productForm] = Form.useForm<ProductFormValues>()
   // 历史修复只处理最近 30 天，避免很早以前的乱 SKU 再次进入商品与映射。
@@ -109,8 +108,6 @@ export function ProductCatalogPanel() {
   const [productStatusUpdatingId, setProductStatusUpdatingId] = useState<number | null>(null)
   const [bootstrapPreviewing, setBootstrapPreviewing] = useState(false)
   const [bootstrapApplying, setBootstrapApplying] = useState(false)
-  const [archivingHistoricalManuals, setArchivingHistoricalManuals] = useState(false)
-  const [archivingSupersededManuals, setArchivingSupersededManuals] = useState(false)
   const bootstrapSyncOptionsRef = useRef<BootstrapSyncOptions>({ includeDisabledTemplates: false })
   const [productPage, setProductPage] = useState(1)
   const [productPageSize, setProductPageSize] = useState(ADMIN_DEFAULT_PAGE_SIZE)
@@ -452,76 +449,6 @@ export function ProductCatalogPanel() {
     }
   }
 
-  async function archiveHistoricalManuals() {
-    setArchivingHistoricalManuals(true)
-    try {
-      const preview = (await archiveAdminHistoricalManualProducts()).data
-      if (preview.candidateCount === 0) {
-        message.info('没有需要归档的历史人工商品')
-        return
-      }
-      modal.confirm({
-        title: '归档历史人工商品',
-        content: `将归档 ${preview.candidateCount} 个仅被已归档订单引用的历史人工商品。不会删除订单、订单项、成本或工单数据，商品只是从当前目录隐藏。`,
-        okText: '确认归档',
-        cancelText: '取消',
-        onOk: async () => {
-          setArchivingHistoricalManuals(true)
-          try {
-            const result = (await archiveAdminHistoricalManualProducts({ execute: true })).data
-            message.success(`已归档 ${result.archivedCount} 个历史人工商品`)
-            await queryClient.invalidateQueries({ queryKey: ['admin-cost-center-products'] })
-            void queryClient.invalidateQueries({ queryKey: ['admin-cost-center-overview'] })
-            void queryClient.invalidateQueries({ queryKey: ['admin-cost-center-options'] })
-          } catch (error) {
-            message.error(error instanceof Error ? error.message : '归档历史人工商品失败')
-          } finally {
-            setArchivingHistoricalManuals(false)
-          }
-        },
-      })
-    } catch (error) {
-      message.error(error instanceof Error ? error.message : '读取历史人工商品失败')
-    } finally {
-      setArchivingHistoricalManuals(false)
-    }
-  }
-
-  async function archiveSupersededManuals() {
-    setArchivingSupersededManuals(true)
-    try {
-      const preview = (await archiveAdminSupersededManualProducts()).data
-      if (preview.candidateCount === 0) {
-        message.info('没有已被其他渠道接管的人工归一商品')
-        return
-      }
-      modal.confirm({
-        title: '归档跨渠道重复的人工归一商品',
-        content: `发现 ${preview.candidateCount} 个 man: 商品已有自动发货、接单平台或卡券主渠道。将归档这些旧商品，并把仍指向它们的人工兜底改指当前主商品；不会删除商品行、订单、订单项、成本版本或成本快照。`,
-        okText: '确认归档',
-        cancelText: '取消',
-        onOk: async () => {
-          setArchivingSupersededManuals(true)
-          try {
-            const result = (await archiveAdminSupersededManualProducts({ execute: true })).data
-            message.success(
-              `已归档 ${result.archivedCount} 个重复商品，修正 ${result.repointedChannelCount} 条人工兜底`,
-            )
-            refreshAll()
-          } catch (error) {
-            message.error(error instanceof Error ? error.message : '归档跨渠道重复商品失败')
-          } finally {
-            setArchivingSupersededManuals(false)
-          }
-        },
-      })
-    } catch (error) {
-      message.error(error instanceof Error ? error.message : '读取跨渠道重复商品失败')
-    } finally {
-      setArchivingSupersededManuals(false)
-    }
-  }
-
   function deleteProduct(item: ProductCatalogItem) {
     const affiliateHint =
       item.source === 'affiliate_dash'
@@ -777,24 +704,6 @@ export function ProductCatalogPanel() {
         extra={
           canConfig ? (
             <Space size={6} wrap>
-              {productSourceFilter === 'manual' ? (
-                <>
-                  <Button
-                    icon={<ClearOutlined />}
-                    loading={archivingSupersededManuals}
-                    onClick={() => void archiveSupersededManuals()}
-                  >
-                    归档跨渠道重复商品
-                  </Button>
-                  <Button
-                    icon={<ClearOutlined />}
-                    loading={archivingHistoricalManuals}
-                    onClick={() => void archiveHistoricalManuals()}
-                  >
-                    归档纯历史人工商品
-                  </Button>
-                </>
-              ) : null}
               {productSourceFilter === 'work_order' ? (
                 <>
                   <AdminRangePicker
@@ -818,13 +727,46 @@ export function ProductCatalogPanel() {
                 loading={productsQuery.isFetching}
                 onClick={() => void productsQuery.refetch()}
               />
-              <Button type="primary" icon={<PlusOutlined />} onClick={openCreateProduct}>
-                新建商品
-              </Button>
+              {productSourceFilter === 'manual' ? (
+                <Button
+                  type="primary"
+                  icon={<PlusOutlined />}
+                  onClick={() =>
+                    void navigate('/admin/cost-center?scope=manual&tab=cost&manualNew=1')
+                  }
+                >
+                  新增人工 SKU
+                </Button>
+              ) : productSourceFilter === 'third_party_voucher' ? (
+                <Button
+                  type="primary"
+                  icon={<PlusOutlined />}
+                  onClick={() =>
+                    void navigate(
+                      '/admin/cost-center?scope=third_party_voucher&tab=cost&voucherNew=1',
+                    )
+                  }
+                >
+                  新增卡券 SKU
+                </Button>
+              ) : (
+                <Button type="primary" icon={<PlusOutlined />} onClick={openCreateProduct}>
+                  新建商品
+                </Button>
+              )}
             </Space>
           ) : null
         }
       >
+        {productSourceFilter === 'manual' ? (
+          <Alert
+            type="info"
+            showIcon
+            style={{ marginBottom: 14 }}
+            message="人工标准商品由人工 SKU 配置自动创建"
+            description="请到“成本配置 → 人工 SKU 配置”新增内部 SKU 并填写人工渠道和成本；保存时会自动创建或复用 man: 商品。"
+          />
+        ) : null}
         {showCategoryBar ? (
           <>
             <div className="product-rules-category-tabs-bar">
diff --git a/apps/frontend/src/pages/admin/cost-center/VoucherSkuPanel.tsx b/apps/frontend/src/pages/admin/cost-center/VoucherSkuPanel.tsx
index cb024348..27d57769 100644
--- a/apps/frontend/src/pages/admin/cost-center/VoucherSkuPanel.tsx
+++ b/apps/frontend/src/pages/admin/cost-center/VoucherSkuPanel.tsx
@@ -4,7 +4,7 @@
  * 商品编码固定为 `tpv:<sku>`；成本写入 `sys_third_party_voucher_cost` 的
  * 商品级版本，由成本快照管道消费。
  */
-import { DeleteOutlined, ReloadOutlined, SyncOutlined } from '@ant-design/icons'
+import { DeleteOutlined, PlusOutlined, ReloadOutlined } from '@ant-design/icons'
 import {
   Button,
   Card,
@@ -19,13 +19,14 @@ import {
   message,
 } from 'antd'
 import { useMutation, useQuery, useQueryClient } from '@tanstack/react-query'
-import { useState } from 'react'
+import { useEffect, useRef, useState } from 'react'
+import { useSearchParams } from 'react-router'
 
 import PercentTable from '@/components/common/PercentTable'
 import {
   deleteAdminVoucherProduct,
-  ensureVoucherChannelRules,
   fetchAdminProductCatalog,
+  saveAdminVoucherProduct,
   setAdminProductPrice,
 } from '@/services/admin'
 import type { ProductCatalogItem } from '@/types/admin'
@@ -35,12 +36,20 @@ import { useCostCenter } from './CostCenterContext'
 
 export default function VoucherSkuPanel() {
   const queryClient = useQueryClient()
+  const [searchParams] = useSearchParams()
   const { canConfig, refreshAll } = useCostCenter()
+  const handledCreateLinkRef = useRef(false)
+  const voucherNewRequested = searchParams.get('voucherNew') === '1'
   const [page, setPage] = useState(1)
   const [pageSize, setPageSize] = useState(ADMIN_DEFAULT_PAGE_SIZE)
   const [selected, setSelected] = useState<ProductCatalogItem | null>(null)
-  const [ensuringRules, setEnsuringRules] = useState(false)
+  const [createOpen, setCreateOpen] = useState(false)
   const [form] = Form.useForm<{ amountFen: number; changeReason?: string }>()
+  const [createForm] = Form.useForm<{
+    skuKey: string
+    amountYuan: number
+    note?: string
+  }>()
 
   const query = useQuery({
     queryKey: ['cost-center-voucher-products', page, pageSize],
@@ -68,6 +77,25 @@ export default function VoucherSkuPanel() {
     onError: (error) => message.error(error instanceof Error ? error.message : '保存失败'),
   })
 
+  const createMutation = useMutation({
+    mutationFn: (values: { skuKey: string; amountYuan: number; note?: string }) =>
+      saveAdminVoucherProduct({
+        skuKey: values.skuKey.trim(),
+        amountFen: Math.round(values.amountYuan * 100),
+        note: values.note || '',
+      }),
+    onSuccess: (response) => {
+      message.success(
+        `卡券 SKU 已保存并回填 ${response.data.linkedItemCount} 个订单项，补建成本快照 ${response.data.snapshotCreatedCount} 条`,
+      )
+      setCreateOpen(false)
+      createForm.resetFields()
+      void queryClient.invalidateQueries({ queryKey: ['cost-center-voucher-products'] })
+      refreshAll()
+    },
+    onError: (error) => message.error(error instanceof Error ? error.message : '保存卡券 SKU 失败'),
+  })
+
   const deleteMutation = useMutation({
     mutationFn: (productId: number) => deleteAdminVoucherProduct(productId),
     onSuccess: (response) => {
@@ -82,23 +110,15 @@ export default function VoucherSkuPanel() {
     onError: (error) => message.error(error instanceof Error ? error.message : '删除失败'),
   })
 
-  async function handleEnsureRules() {
-    setEnsuringRules(true)
-    try {
-      const result = await ensureVoucherChannelRules()
-      message.success(
-        `卡券商品 ${result.data.productCount} 个，已补齐渠道规则 ${result.data.created} 条`,
-      )
-    } catch (error) {
-      message.error(error instanceof Error ? error.message : '补齐卡券渠道规则失败')
-    } finally {
-      setEnsuringRules(false)
-    }
-  }
-
   const items = query.data?.data.items || []
   const total = query.data?.data.pagination.total || 0
 
+  useEffect(() => {
+    if (!canConfig || !voucherNewRequested || handledCreateLinkRef.current) return
+    handledCreateLinkRef.current = true
+    setCreateOpen(true)
+  }, [canConfig, voucherNewRequested])
+
   const columns = [
     { title: '商品', dataIndex: 'canonicalName', ellipsis: true },
     { title: '编码', dataIndex: 'canonicalSku', width: 220 },
@@ -169,14 +189,11 @@ export default function VoucherSkuPanel() {
       title={`卡券商品采购价（${total}）`}
       extra={
         <Space size={8}>
-          <Button
-            icon={<SyncOutlined />}
-            loading={ensuringRules}
-            disabled={!canConfig}
-            onClick={() => void handleEnsureRules()}
-          >
-            批量生成渠道规则
-          </Button>
+          {canConfig ? (
+            <Button type="primary" icon={<PlusOutlined />} onClick={() => setCreateOpen(true)}>
+              新增卡券 SKU
+            </Button>
+          ) : null}
           <Button icon={<ReloadOutlined />} onClick={() => void query.refetch()}>
             刷新
           </Button>
@@ -184,8 +201,8 @@ export default function VoucherSkuPanel() {
       }
     >
       <Typography.Paragraph type="secondary">
-        卡券渠道只统计：命中规则后不创建任务、不发领取页，只记收入与采购成本。 商品编码以{' '}
-        <Typography.Text code>tpv:</Typography.Text> 开头。
+        新增时只需填写内部 SKU 和采购价，系统会自动创建 <Typography.Text code>tpv:</Typography.Text>{' '}
+        商品、卡券渠道规则并回填已有订单。卡券不创建任务、不发领取页，只记收入与采购成本。
       </Typography.Paragraph>
       <PercentTable
         rowKey="id"
@@ -204,6 +221,50 @@ export default function VoucherSkuPanel() {
         })}
       />
 
+      <Modal
+        title="新增第三方卡券 SKU"
+        open={createOpen}
+        onCancel={() => setCreateOpen(false)}
+        onOk={() => createForm.submit()}
+        confirmLoading={createMutation.isPending}
+        destroyOnHidden
+      >
+        <Form
+          form={createForm}
+          layout="vertical"
+          onFinish={(values) => createMutation.mutate(values)}
+        >
+          <Form.Item
+            name="skuKey"
+            label="内部 SKU"
+            rules={[
+              { required: true, message: '请输入内部 SKU' },
+              {
+                validator: async (_, value) => {
+                  const text = String(value || '').trim()
+                  if (text && !/\p{Script=Han}/u.test(text)) {
+                    throw new Error('内部 SKU 必须包含中文')
+                  }
+                },
+              },
+            ]}
+            extra="保存后自动生成 tpv:<内部 SKU> 标准商品和卡券渠道规则。"
+          >
+            <Input placeholder="例如：11月改名卡" maxLength={60} showCount />
+          </Form.Item>
+          <Form.Item
+            name="amountYuan"
+            label="采购价（元）"
+            rules={[{ required: true, message: '请输入采购价' }]}
+          >
+            <InputNumber min={0.01} precision={2} style={{ width: '100%' }} />
+          </Form.Item>
+          <Form.Item name="note" label="备注">
+            <Input.TextArea rows={2} maxLength={300} showCount />
+          </Form.Item>
+        </Form>
+      </Modal>
+
       <Modal
         title={`设置采购价：${selected?.canonicalName || ''}`}
         open={Boolean(selected)}
diff --git a/apps/frontend/src/pages/admin/fund/FundSupportView.tsx b/apps/frontend/src/pages/admin/fund/FundSupportView.tsx
index fe148b24..a0104dc8 100644
--- a/apps/frontend/src/pages/admin/fund/FundSupportView.tsx
+++ b/apps/frontend/src/pages/admin/fund/FundSupportView.tsx
@@ -1,5 +1,5 @@
 import { PlusOutlined, ReloadOutlined, RollbackOutlined } from '@ant-design/icons'
-import { useQuery, useQueryClient } from '@tanstack/react-query'
+import { useMutation, useQuery, useQueryClient } from '@tanstack/react-query'
 import {
   Alert,
   App,
@@ -34,18 +34,22 @@ import {
   createAdminFundExpense,
   createAdminFundReturn,
   fetchAdminFundMyAccount,
+  fetchAdminOnAccountBills,
   fetchAdminPlatformCreditAccounts,
   fetchAdminPlatformCreditEntries,
+  reconcileAdminOnAccountBill,
 } from '@/services/admin'
 import type {
   AdminFundEntry,
   AdminFundExpense,
   AdminFundExpenseCategory,
   AdminFundPayeeType,
+  OnAccountBill,
   PlatformCreditEntry,
 } from '@/types/admin'
 import type { UploadedFile } from '@/types/worker-platform'
 import { formatAdminDateTime } from '@/utils/admin-time'
+import { hasAdminPermission } from '@/utils/admin-auth'
 import { formatCreditUnitPriceLabel } from '@/utils/credit-unit-price'
 import {
   FUND_ACCOUNT_STATUS_LABELS,
@@ -79,14 +83,23 @@ type ReturnFormValues = {
   note?: string
 }
 
+type OnAccountReconcileFormValues = {
+  amountYuan: number
+  payeeName?: string
+  note?: string
+}
+
 export default function FundSupportView() {
   const { message } = App.useApp()
   const queryClient = useQueryClient()
   const [expenseOpen, setExpenseOpen] = useState(false)
   const [returnOpen, setReturnOpen] = useState(false)
+  const [reconcileBill, setReconcileBill] = useState<OnAccountBill | null>(null)
   const [submitting, setSubmitting] = useState(false)
   const [expenseForm] = Form.useForm<ExpenseFormValues>()
   const [returnForm] = Form.useForm<ReturnFormValues>()
+  const [reconcileForm] = Form.useForm<OnAccountReconcileFormValues>()
+  const canReconcileOnAccount = hasAdminPermission('finance.reconcile')
 
   const myQuery = useQuery({
     queryKey: ['admin-fund-my'],
@@ -110,9 +123,35 @@ export default function FundSupportView() {
     refetchOnMount: 'always',
     refetchInterval: 15_000,
   })
+  const onAccountBillsQuery = useQuery({
+    queryKey: ['admin-on-account-bills', 'pending'],
+    queryFn: () => fetchAdminOnAccountBills({ status: 'pending', pageSize: 100 }),
+    refetchOnMount: 'always',
+  })
   const creditAccounts = creditAccountsQuery.data?.data.items || []
   const creditEntries = creditEntriesQuery.data?.data.items || []
   const creditPlatforms = creditAccountsQuery.data?.data.platforms || []
+  const onAccountBills = onAccountBillsQuery.data?.data.items || []
+
+  const reconcileMutation = useMutation({
+    mutationFn: (values: OnAccountReconcileFormValues) =>
+      reconcileAdminOnAccountBill(reconcileBill!.id, {
+        amountFen: toFen(values.amountYuan),
+        payeeName: values.payeeName || '',
+        note: values.note || '',
+      }),
+    onSuccess: () => {
+      message.success('统一结算账单已对账，实际成本已入账')
+      setReconcileBill(null)
+      reconcileForm.resetFields()
+      void queryClient.invalidateQueries({ queryKey: ['admin-on-account-bills'] })
+      void queryClient.invalidateQueries({ queryKey: ['admin-sales-profit'] })
+      void queryClient.invalidateQueries({ queryKey: ['admin-finance'] })
+      void queryClient.invalidateQueries({ queryKey: ['admin-orders'] })
+      void queryClient.invalidateQueries({ queryKey: ['admin-order-detail'] })
+    },
+    onError: (error) => message.error(error instanceof Error ? error.message : '统一结算对账失败'),
+  })
 
   /** 客服自己的三个积分钱包，按平台顺序排好。 */
   const myCreditWallets = creditPlatforms.map((platform) => {
@@ -132,6 +171,7 @@ export default function FundSupportView() {
     void queryClient.invalidateQueries({ queryKey: ['admin-fund-expenses'] })
     void queryClient.invalidateQueries({ queryKey: ['admin-platform-credit-accounts'] })
     void queryClient.invalidateQueries({ queryKey: ['admin-platform-credit-entries'] })
+    void queryClient.invalidateQueries({ queryKey: ['admin-on-account-bills'] })
   }
 
   function openExpense() {
@@ -155,6 +195,15 @@ export default function FundSupportView() {
     setReturnOpen(true)
   }
 
+  function openReconcileBill(bill: OnAccountBill) {
+    setReconcileBill(bill)
+    reconcileForm.setFieldsValue({
+      amountYuan: bill.amountFen > 0 ? bill.amountFen / 100 : undefined,
+      payeeName: bill.payeeName || '',
+      note: bill.note || '',
+    })
+  }
+
   async function submitExpense(values: ExpenseFormValues) {
     if (!account) return
     setSubmitting(true)
@@ -384,6 +433,56 @@ export default function FundSupportView() {
     { title: '说明', dataIndex: 'note', render: (value: string) => value || '-' },
   ]
 
+  const onAccountBillColumns: TableColumnsType<OnAccountBill> = [
+    { title: '账单号', dataIndex: 'billNo', width: 180 },
+    {
+      title: '订单 / SKU',
+      width: 260,
+      render: (_, row) => (
+        <Space direction="vertical" size={0}>
+          <Typography.Text copyable={{ text: row.platformOrderId }}>
+            {row.platformOrderId || `#${row.orderId}`}
+          </Typography.Text>
+          <Typography.Text type="secondary" style={{ fontSize: 12 }}>
+            {row.skuName || row.skuKey}
+          </Typography.Text>
+        </Space>
+      ),
+    },
+    {
+      title: '订单收入',
+      dataIndex: 'revenueFen',
+      width: 120,
+      render: (value: number) => formatFundAmount(value),
+    },
+    {
+      title: '待结算金额',
+      dataIndex: 'amountFen',
+      width: 130,
+      render: (value: number) => (value > 0 ? formatFundAmount(value) : '待填写'),
+    },
+    {
+      title: '创建时间',
+      dataIndex: 'createdAt',
+      width: 170,
+      render: (value: string) => formatAdminDateTime(value),
+    },
+    {
+      title: '操作',
+      width: 110,
+      render: (_, row) => (
+        <Button
+          size="small"
+          type="primary"
+          disabled={!canReconcileOnAccount}
+          onClick={() => openReconcileBill(row)}
+        >
+          对账
+        </Button>
+      ),
+    },
+  ]
+
   return (
     <section className="page-stack">
       <PageHeader
@@ -475,6 +574,38 @@ export default function FundSupportView() {
         </Card>
       </div>
 
+      <Card
+        title={`统一结算待对账（${onAccountBillsQuery.data?.data.pagination.total || 0}）`}
+        extra={
+          <Button
+            size="small"
+            icon={<ReloadOutlined />}
+            loading={onAccountBillsQuery.isFetching}
+            onClick={() => void onAccountBillsQuery.refetch()}
+          >
+            刷新
+          </Button>
+        }
+      >
+        <Alert
+          type="info"
+          showIcon
+          style={{ marginBottom: 12 }}
+          message="统一结算金额未确认前不会生成 actual 成本快照"
+          description="完成对账后，系统按实际金额生成成本快照并重算销售利润。"
+        />
+        <PercentTable<OnAccountBill>
+          rowKey="id"
+          size="small"
+          columns={onAccountBillColumns}
+          dataSource={onAccountBills}
+          loading={onAccountBillsQuery.isLoading}
+          pagination={false}
+          scroll={{ x: 980 }}
+          locale={{ emptyText: '没有待对账的统一结算账单' }}
+        />
+      </Card>
+
       {account ? (
         <Card>
           <Descriptions column={2} size="small">
@@ -699,6 +830,43 @@ export default function FundSupportView() {
           </Form.Item>
         </Form>
       </Modal>
+
+      <Modal
+        title={`统一结算对账${reconcileBill ? ` · ${reconcileBill.billNo}` : ''}`}
+        open={Boolean(reconcileBill)}
+        onCancel={() => setReconcileBill(null)}
+        onOk={() => reconcileForm.submit()}
+        confirmLoading={reconcileMutation.isPending}
+        okText="确认对账"
+        destroyOnHidden
+      >
+        <Alert
+          type="warning"
+          showIcon
+          style={{ marginBottom: 14 }}
+          message="确认后将按本次金额生成 actual 成本快照"
+          description="订单收入不会改变；如果此前已有固定成本快照，会用本次实际结算金额替代。"
+        />
+        <Form<OnAccountReconcileFormValues>
+          form={reconcileForm}
+          layout="vertical"
+          onFinish={(values) => reconcileMutation.mutate(values)}
+        >
+          <Form.Item
+            name="amountYuan"
+            label="实际结算金额（元）"
+            rules={[{ required: true, message: '请输入实际结算金额' }]}
+          >
+            <InputNumber min={0.01} precision={2} style={{ width: '100%' }} />
+          </Form.Item>
+          <Form.Item name="payeeName" label="实际收款方">
+            <Input maxLength={120} />
+          </Form.Item>
+          <Form.Item name="note" label="对账备注">
+            <Input.TextArea rows={2} maxLength={300} showCount />
+          </Form.Item>
+        </Form>
+      </Modal>
     </section>
   )
 }
diff --git a/apps/frontend/src/pages/admin/panels/VoucherConsumePolicyPanel.tsx b/apps/frontend/src/pages/admin/panels/VoucherConsumePolicyPanel.tsx
index 86c947c2..9ced49fe 100644
--- a/apps/frontend/src/pages/admin/panels/VoucherConsumePolicyPanel.tsx
+++ b/apps/frontend/src/pages/admin/panels/VoucherConsumePolicyPanel.tsx
@@ -315,6 +315,31 @@ export default function VoucherConsumePolicyPanel() {
       width: 170,
       render: (value: string) => value || '-',
     },
+    {
+      title: '核销码',
+      dataIndex: 'voucher_codes',
+      width: 210,
+      render: (values: string[] | null | undefined) => {
+        const codes = Array.isArray(values)
+          ? values.map((value) => String(value || '').trim()).filter(Boolean)
+          : []
+        if (codes.length === 0) {
+          return '-'
+        }
+        return (
+          <Space direction="vertical" size={2}>
+            {codes.slice(0, 3).map((code) => (
+              <Typography.Text key={code} copyable={{ text: code }} ellipsis>
+                {code}
+              </Typography.Text>
+            ))}
+            {codes.length > 3 ? (
+              <Typography.Text type="secondary">另有 {codes.length - 3} 个</Typography.Text>
+            ) : null}
+          </Space>
+        )
+      },
+    },
     {
       title: '计划时间',
       dataIndex: 'due_at',
@@ -415,7 +440,7 @@ export default function VoucherConsumePolicyPanel() {
           <Input.Search
             allowClear
             prefix={<SearchOutlined />}
-            placeholder="任务号 / 订单号 / 平台单号"
+            placeholder="任务号 / 订单号 / 平台单号 / 核销码"
             value={keywordDraft}
             onChange={(event) => {
               const value = event.target.value
@@ -492,7 +517,7 @@ export default function VoucherConsumePolicyPanel() {
             setPageSize(nextPageSize)
           },
         })}
-        scroll={{ x: 1200 }}
+        scroll={{ x: 1420 }}
       />
     </Space>
   )
diff --git a/apps/frontend/src/services/admin/cost-center.ts b/apps/frontend/src/services/admin/cost-center.ts
index f0dd3780..0136ec42 100644
--- a/apps/frontend/src/services/admin/cost-center.ts
+++ b/apps/frontend/src/services/admin/cost-center.ts
@@ -24,6 +24,8 @@ import type {
   ManualSkuListResult,
   ManualSkuOverview,
   ManualSkuScanResult,
+  OnAccountBill,
+  OnAccountBillListResult,
   ProductCatalogItem,
   ProductCatalogListResult,
   TemplateProductBootstrapPreview,
@@ -96,32 +98,6 @@ export function createAdminProductCatalog(payload: Record<string, unknown>) {
   return apiPost<{ product: ProductCatalogItem }>('/api/v1/admin/cost-center/products', payload)
 }
 
-export function archiveAdminHistoricalManualProducts(payload: { execute?: boolean } = {}) {
-  return apiPost<{
-    dryRun: boolean
-    candidateCount: number
-    archivedCount: number
-    sample: Array<{ id: number; canonical_sku: string; canonical_name: string }>
-  }>('/api/v1/admin/cost-center/products/archive-historical-manual', payload)
-}
-
-export function archiveAdminSupersededManualProducts(payload: { execute?: boolean } = {}) {
-  return apiPost<{
-    dryRun: boolean
-    candidateCount: number
-    archivedCount: number
-    repointedChannelCount: number
-    sample: Array<{
-      id: number
-      canonical_sku: string
-      canonical_name: string
-      primary_channel: string
-      target_product_id: number
-      target_product_sku: string
-    }>
-  }>('/api/v1/admin/cost-center/products/archive-superseded-manual', payload)
-}
-
 export function syncAdminAffiliateDashProducts() {
   return apiPost<{ createdCount: number; updatedCount: number; productCount: number }>(
     '/api/v1/admin/cost-center/affiliate-products/sync',
@@ -551,10 +527,21 @@ export function syncAdminProductPrice(productId: number) {
   }>(`/api/v1/admin/cost-center/products/${productId}/sync-price`, {})
 }
 
-export function ensureVoucherChannelRules() {
-  return apiPost<{ created: number; productCount: number }>(
-    '/api/v1/admin/cost-center/voucher-products/ensure-rules',
-  )
+export function saveAdminVoucherProduct(payload: {
+  skuKey: string
+  amountFen: number
+  effectiveFrom?: string
+  note?: string
+}) {
+  return apiPost<{
+    product: ProductCatalogItem
+    costVersionId: number
+    amountFen: number
+    effectiveFrom: string
+    linkedItemCount: number
+    snapshotCreatedCount: number
+    refreshedDays: number
+  }>('/api/v1/admin/cost-center/voucher-products', payload)
 }
 
 export function deleteAdminVoucherProduct(productId: number) {
@@ -570,3 +557,26 @@ export function deleteAdminVoucherProduct(productId: number) {
     }
   }>(`/api/v1/admin/cost-center/voucher-products/${productId}`)
 }
+
+export function fetchAdminOnAccountBills(
+  params: {
+    page?: number
+    pageSize?: number
+    keyword?: string
+    status?: string
+  } = {},
+) {
+  return apiGet<OnAccountBillListResult>('/api/v1/admin/finance/on-account-bills', params)
+}
+
+export function reconcileAdminOnAccountBill(
+  billId: number,
+  payload: { amountFen: number; payeeName?: string; note?: string },
+) {
+  return apiPost<{
+    bill: OnAccountBill
+    orderItemId: number
+    snapshotId: number
+    amountFen: number
+  }>(`/api/v1/admin/finance/on-account-bills/${billId}/reconcile`, payload)
+}
diff --git a/apps/frontend/src/services/admin/fulfillment-channel.ts b/apps/frontend/src/services/admin/fulfillment-channel.ts
index 26097680..6bc37c8a 100644
--- a/apps/frontend/src/services/admin/fulfillment-channel.ts
+++ b/apps/frontend/src/services/admin/fulfillment-channel.ts
@@ -209,6 +209,7 @@ export type VoucherConsumeJob = {
   attempt_count: number
   max_attempts: number
   last_error: string
+  voucher_codes: string[]
   created_at: string
   updated_at: string
   finished_at: string | null
diff --git a/apps/frontend/src/services/admin/kuaishou-industry.ts b/apps/frontend/src/services/admin/kuaishou-industry.ts
index fa81c552..f594b867 100644
--- a/apps/frontend/src/services/admin/kuaishou-industry.ts
+++ b/apps/frontend/src/services/admin/kuaishou-industry.ts
@@ -8,6 +8,8 @@ import type {
   AdminKuaishouIndustryVoucherConsumeResult,
   AdminKuaishouIndustryVoucherDestroyResult,
   AdminKuaishouIndustryVoucherListResult,
+  AdminKuaishouIndustryVoucherReissueConsumePayload,
+  AdminKuaishouIndustryVoucherReissueConsumeResult,
   AdminKuaishouIndustryVoucherResendResult,
   AdminKuaishouIndustryVoucherToolPayload,
 } from '@/types/admin'
@@ -84,6 +86,15 @@ export function resendAdminKuaishouIndustryVoucherCode(
   )
 }
 
+export function reissueAndConsumeAdminKuaishouIndustryVoucher(
+  payload: AdminKuaishouIndustryVoucherReissueConsumePayload,
+) {
+  return apiPost<AdminKuaishouIndustryVoucherReissueConsumeResult>(
+    '/api/v1/admin/kuaishou-industry/vouchers/reissue-consume',
+    payload,
+  )
+}
+
 export function destroyAdminKuaishouIndustryVoucher(
   payload: AdminKuaishouIndustryVoucherToolPayload,
 ) {
diff --git a/apps/frontend/src/types/admin/cost-center.ts b/apps/frontend/src/types/admin/cost-center.ts
index 2d9482df..4b6de907 100644
--- a/apps/frontend/src/types/admin/cost-center.ts
+++ b/apps/frontend/src/types/admin/cost-center.ts
@@ -564,7 +564,7 @@ export interface ManualFulfillmentPendingListResult {
 export interface ManualFulfillmentConfirmResult {
   orderItemId: number
   orderId: number
-  costSnapshotId: number
+  costSnapshotId: number | null
   platformKey: string
   platformLabel: string
   creditQuantity: number
@@ -573,4 +573,33 @@ export interface ManualFulfillmentConfirmResult {
   creditEntryId: number | null
   balanceAfter: number | null
   onAccountBillId: number | null
+  costPending: boolean
+}
+
+export interface OnAccountBill {
+  id: number
+  billNo: string
+  orderId: number
+  orderItemId: number
+  skuKey: string
+  skuName: string
+  canonicalProductId: number | null
+  platformOrderId: string
+  provider: string
+  shopId: string
+  revenueFen: number
+  amountFen: number
+  status: 'pending' | 'reconciled' | 'void'
+  payeeName: string
+  note: string
+  metadata: Record<string, unknown>
+  createdByAdminUserId: number | null
+  createdAt: string
+  updatedAt: string
+  reconciledAt: string | null
+}
+
+export interface OnAccountBillListResult {
+  items: OnAccountBill[]
+  pagination: { page: number; pageSize: number; total: number }
 }
diff --git a/apps/frontend/src/types/admin/index.ts b/apps/frontend/src/types/admin/index.ts
index 0d57815c..2c97ee30 100644
--- a/apps/frontend/src/types/admin/index.ts
+++ b/apps/frontend/src/types/admin/index.ts
@@ -81,6 +81,8 @@ export type {
   AdminKuaishouIndustryShopListResult,
   AdminKuaishouIndustryVoucherConsumeResult,
   AdminKuaishouIndustryVoucherDestroyResult,
+  AdminKuaishouIndustryVoucherReissueConsumeResult,
+  AdminKuaishouIndustryVoucherReissueConsumePayload,
   AdminKuaishouIndustryVoucherResendResult,
   AdminKuaishouIndustryRefundListPayload,
   AdminKuaishouIndustryRefundApprovePayload,
diff --git a/apps/frontend/src/types/admin/kuaishou-industry.ts b/apps/frontend/src/types/admin/kuaishou-industry.ts
index baeea863..0d79190e 100644
--- a/apps/frontend/src/types/admin/kuaishou-industry.ts
+++ b/apps/frontend/src/types/admin/kuaishou-industry.ts
@@ -94,6 +94,26 @@ export interface AdminKuaishouIndustryVoucherResendResult {
   voucher: AdminKuaishouIndustryVoucher | null
 }
 
+export interface AdminKuaishouIndustryVoucherReissueConsumeResult {
+  success: boolean
+  stage: 'send' | 'consume' | 'completed' | string
+  reason: string
+  validMinutes: number
+  originalValidEndTime: number
+  validEndTime: number
+  sendSuccess: boolean
+  consumeSuccess: boolean
+  response: Record<string, unknown> | null
+  error: string
+  voucher: AdminKuaishouIndustryVoucher | null
+  task: null | {
+    taskId: number
+    taskNo: string
+    status: string
+    deliveryStatus: string
+  }
+}
+
 export interface AdminKuaishouIndustryRefundListPayload {
   sellerId?: string
   beginTime?: number | string
@@ -149,3 +169,8 @@ export interface AdminKuaishouIndustryVoucherToolPayload {
   expressNo?: string
   etickets?: Array<{ id?: string; code?: string; num?: number | string }>
 }
+
+export interface AdminKuaishouIndustryVoucherReissueConsumePayload extends AdminKuaishouIndustryVoucherToolPayload {
+  validMinutes: number | string
+  reason: string
+}
diff --git a/apps/frontend/tests/fund-support-wallet-on-account.test.ts b/apps/frontend/tests/fund-support-wallet-on-account.test.ts
index 5b7e40f1..5012d22e 100644
--- a/apps/frontend/tests/fund-support-wallet-on-account.test.ts
+++ b/apps/frontend/tests/fund-support-wallet-on-account.test.ts
@@ -11,3 +11,21 @@ test('客服我的钱包展示统一结算虚拟账单入口', async () => {
   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'))
 })
+
+test('客服钱包提供统一结算待对账列表和实际金额确认', async () => {
+  const [source, service, confirmModal] = await Promise.all([
+    readFile(new URL('../src/pages/admin/fund/FundSupportView.tsx', import.meta.url), 'utf8'),
+    readFile(new URL('../src/services/admin/cost-center.ts', import.meta.url), 'utf8'),
+    readFile(
+      new URL('../src/components/admin/ManualFulfillmentConfirmModal.tsx', import.meta.url),
+      'utf8',
+    ),
+  ])
+
+  assert.ok(source.includes('统一结算待对账'))
+  assert.ok(source.includes('实际结算金额（元）'))
+  assert.ok(source.includes('确认对账'))
+  assert.ok(confirmModal.includes('costPending'))
+  assert.ok(service.includes('/api/v1/admin/finance/on-account-bills'))
+  assert.ok(service.includes('/reconcile'))
+})
diff --git a/apps/frontend/tests/kuaishou-industry-reissue-consume.test.ts b/apps/frontend/tests/kuaishou-industry-reissue-consume.test.ts
new file mode 100644
index 00000000..e1e54e6a
--- /dev/null
+++ b/apps/frontend/tests/kuaishou-industry-reissue-consume.test.ts
@@ -0,0 +1,45 @@
+import assert from 'node:assert/strict'
+import { readFileSync } from 'node:fs'
+import test from 'node:test'
+
+test('快手电子凭证页提供受控的历史券补发并核销入口', () => {
+  const page = readFileSync(
+    new URL('../src/pages/admin/AdminKuaishouIndustryPage.tsx', import.meta.url).pathname,
+    'utf8',
+  )
+  const service = readFileSync(
+    new URL('../src/services/admin/kuaishou-industry.ts', import.meta.url).pathname,
+    'utf8',
+  )
+
+  assert.ok(page.includes('历史补发并核销'), '页面必须提供补发并核销按钮')
+  assert.ok(page.includes('reissueAndConsumeAdminKuaishouIndustryVoucher'), '页面必须调用专用接口')
+  assert.ok(page.includes('reissueConsumeOpen'), '操作必须通过确认弹窗执行')
+  assert.ok(page.includes('reissueConsumeConfirmed'), '提交前必须显式勾选确认')
+  assert.ok(page.includes('临时有效期（分钟）'), '必须允许设置短期临时有效期')
+  assert.ok(
+    page.includes("source: 'admin_historical_reissue_consume'") === false,
+    '前端不能伪造核销来源',
+  )
+
+  assert.ok(
+    service.includes('/api/v1/admin/kuaishou-industry/vouchers/reissue-consume'),
+    '必须调用后端补发并核销接口',
+  )
+})
+
+test('历史券补发并核销结果必须展示发码、核销两个阶段', () => {
+  const page = readFileSync(
+    new URL('../src/pages/admin/AdminKuaishouIndustryPage.tsx', import.meta.url).pathname,
+    'utf8',
+  )
+
+  assert.ok(page.includes("kind === 'reissue-consume'"), '结果视图必须识别补发并核销动作')
+  assert.ok(
+    page.includes("...(kind === 'reissue-consume' ? [record.error] : [])"),
+    '核销阶段失败时必须优先展示消费错误，而不是发码成功的 success 响应',
+  )
+  assert.ok(page.includes("['发码成功', record.sendSuccess]"), '结果必须展示发码阶段状态')
+  assert.ok(page.includes("['核销成功', record.consumeSuccess]"), '结果必须展示核销阶段状态')
+  assert.ok(page.includes("pushHighlight(highlights, '补发原因'"), '结果必须展示补偿原因')
+})
diff --git a/apps/frontend/tests/manual-sku-config-ui.test.ts b/apps/frontend/tests/manual-sku-config-ui.test.ts
index 11157747..15ad7596 100644
--- a/apps/frontend/tests/manual-sku-config-ui.test.ts
+++ b/apps/frontend/tests/manual-sku-config-ui.test.ts
@@ -8,10 +8,56 @@ test('人工成本配置直接展示标准商品，不再要求按日期扫描
     'utf8',
   )
 
-  assert.ok(source.includes('人工标准商品与成本配置一一对应'))
+  assert.ok(source.includes('人工标准商品由人工配置自动创建'))
   assert.ok(source.includes("title: '人工标准商品'"))
   assert.ok(source.includes('SKU：{row.skuKey}'))
   assert.ok(!source.includes('扫描内部 SKU'))
   assert.ok(!source.includes('DatePicker.RangePicker'))
   assert.ok(!source.includes('rematchAdminManualFulfillments'))
 })
+
+test('新增人工 SKU 直接保存配置，由后端自动创建标准商品', async () => {
+  const source = await readFile(
+    new URL('../src/pages/admin/cost-center/ManualSkuConfigPanel.tsx', import.meta.url),
+    'utf8',
+  )
+
+  assert.ok(source.includes('新增人工 SKU'))
+  assert.ok(source.includes('openCreateConfig'))
+  assert.ok(source.includes('name="skuKey"'))
+  assert.ok(source.includes('保存时自动创建标准商品'))
+  assert.ok(source.includes('manualSku'))
+  assert.ok(source.includes("returnTo.startsWith('/admin/fulfillment-channel')"))
+})
+
+test('人工商品不再允许手工创建或执行旧批量归档', async () => {
+  const [productSource, serviceSource, queueSource, shellSource] = await Promise.all([
+    readFile(
+      new URL('../src/pages/admin/cost-center/ProductCatalogPanel.tsx', import.meta.url),
+      'utf8',
+    ),
+    readFile(
+      new URL('../../backend/src/services/cost-center/product-catalog-service.ts', import.meta.url),
+      'utf8',
+    ),
+    readFile(
+      new URL('../src/pages/admin/AdminFulfillmentChannelPage.tsx', import.meta.url),
+      'utf8',
+    ),
+    readFile(
+      new URL('../src/pages/admin/cost-center/CostCenterShell.tsx', import.meta.url),
+      'utf8',
+    ),
+  ])
+
+  assert.ok(!productSource.includes('归档跨渠道重复商品'))
+  assert.ok(!productSource.includes('归档纯历史人工商品'))
+  assert.ok(productSource.includes("productSourceFilter === 'manual'"))
+  assert.ok(productSource.includes('manualNew=1'))
+  assert.ok(productSource.includes('人工标准商品由人工 SKU 配置自动创建'))
+  assert.ok(serviceSource.includes('cost_manual_product_managed_by_config'))
+  assert.ok(queueSource.includes('manualSku=${encodeURIComponent(sku)}'))
+  assert.ok(queueSource.includes("returnTo=${encodeURIComponent('/admin/fulfillment-channel')}"))
+  assert.ok(shellSource.includes("searchParams.get('scope')"))
+  assert.ok(shellSource.includes("searchParams.get('tab')"))
+})
diff --git a/apps/frontend/tests/voucher-consume-job-codes.test.ts b/apps/frontend/tests/voucher-consume-job-codes.test.ts
new file mode 100644
index 00000000..d49f568a
--- /dev/null
+++ b/apps/frontend/tests/voucher-consume-job-codes.test.ts
@@ -0,0 +1,19 @@
+import assert from 'node:assert/strict'
+import { readFileSync } from 'node:fs'
+import test from 'node:test'
+
+test('自动核销最近任务展示并搜索核销码', () => {
+  const page = readFileSync(
+    new URL('../src/pages/admin/panels/VoucherConsumePolicyPanel.tsx', import.meta.url).pathname,
+    'utf8',
+  )
+  const service = readFileSync(
+    new URL('../src/services/admin/fulfillment-channel.ts', import.meta.url).pathname,
+    'utf8',
+  )
+
+  assert.ok(page.includes("title: '核销码'"), '最近核销任务必须展示核销码列')
+  assert.ok(page.includes('copyable={{ text: code }}'), '核销码必须支持一键复制')
+  assert.ok(page.includes('任务号 / 订单号 / 平台单号 / 核销码'), '搜索框必须明确支持核销码')
+  assert.ok(service.includes('voucher_codes: string[]'), '任务接口类型必须包含核销码数组')
+})
diff --git a/apps/frontend/tests/voucher-consume-job-list-ui.test.ts b/apps/frontend/tests/voucher-consume-job-list-ui.test.ts
index 9a244f1c..cc0cbf80 100644
--- a/apps/frontend/tests/voucher-consume-job-list-ui.test.ts
+++ b/apps/frontend/tests/voucher-consume-job-list-ui.test.ts
@@ -8,7 +8,7 @@ const panel = readFileSync(
 )
 
 test('最近核销任务提供关键词、平台、渠道和状态筛选', () => {
-  assert.ok(panel.includes('placeholder="任务号 / 订单号 / 平台单号"'))
+  assert.ok(panel.includes('placeholder="任务号 / 订单号 / 平台单号 / 核销码"'))
   assert.ok(panel.includes('placeholder="全部平台"'))
   assert.ok(panel.includes('placeholder="全部渠道"'))
   assert.ok(panel.includes('placeholder="全部状态"'))
diff --git a/apps/frontend/tests/voucher-sku-delete-ui.test.ts b/apps/frontend/tests/voucher-sku-delete-ui.test.ts
index 688a5159..cf8958be 100644
--- a/apps/frontend/tests/voucher-sku-delete-ui.test.ts
+++ b/apps/frontend/tests/voucher-sku-delete-ui.test.ts
@@ -19,3 +19,30 @@ test('第三方卡券面板提供安全删除入口并格式化生效时间', as
   assert.ok(service.includes('/api/v1/admin/cost-center/voucher-products/${productId}'))
   assert.ok(service.includes("action: 'deleted' | 'archived'"))
 })
+
+test('第三方卡券新增 SKU 一次完成商品、规则和采购价', async () => {
+  const [panel, service, productCatalog] = await Promise.all([
+    readFile(
+      new URL('../src/pages/admin/cost-center/VoucherSkuPanel.tsx', import.meta.url),
+      'utf8',
+    ),
+    readFile(new URL('../src/services/admin/cost-center.ts', import.meta.url), 'utf8'),
+    readFile(
+      new URL('../src/pages/admin/cost-center/ProductCatalogPanel.tsx', import.meta.url),
+      'utf8',
+    ),
+  ])
+
+  assert.ok(panel.includes('新增卡券 SKU'))
+  assert.ok(panel.includes('saveAdminVoucherProduct'))
+  assert.ok(panel.includes('保存后自动生成 tpv:<内部 SKU> 标准商品和卡券渠道规则'))
+  assert.ok(panel.includes('补建成本快照'))
+  assert.ok(!panel.includes('批量生成渠道规则'))
+  assert.ok(!panel.includes('ensureVoucherChannelRules'))
+  assert.ok(service.includes('apiPost<'))
+  assert.ok(service.includes("'/api/v1/admin/cost-center/voucher-products'"))
+  assert.ok(!service.includes('/voucher-products/ensure-rules'))
+  assert.ok(panel.includes("searchParams.get('voucherNew')"))
+  assert.ok(productCatalog.includes("productSourceFilter === 'third_party_voucher'"))
+  assert.ok(productCatalog.includes('voucherNew=1'))
+})
diff --git a/docs/成本中心API契约.md b/docs/成本中心API契约.md
index 7062d381..fe4974e1 100644
--- a/docs/成本中心API契约.md
+++ b/docs/成本中心API契约.md
@@ -7,16 +7,16 @@
 
 ## 一、字段替换总表
 
-| 旧字段 | 新字段 | 出现位置 |
-| --- | --- | --- |
-| `cost_items.carrier_type` | `cost_items.cost_model` | DB / 成本项接口 |
-| `cost_items.cost_type` | （并入 `cost_model`） | DB / 成本项接口 |
-| `cost_snapshots.carrier_type` | （删除） | DB |
-| `cost_exceptions.carrier_type` | （删除） | DB |
-| `product_catalog.carrier_type` | （删除，改由 `canonical_sku` 前缀推导） | DB / 商品接口 |
-| `sales_daily_facts.carrier_type` | `sales_daily_facts.channel` | DB / 销售事实接口 |
-| `work_product_rules.legacy_cost_source` | （删除） | DB |
-| `manual_expense_records` / `manual_expense_events` | （删除，人工成本只走确认履约） | DB |
+| 旧字段                                             | 新字段                                  | 出现位置          |
+| -------------------------------------------------- | --------------------------------------- | ----------------- |
+| `cost_items.carrier_type`                          | `cost_items.cost_model`                 | DB / 成本项接口   |
+| `cost_items.cost_type`                             | （并入 `cost_model`）                   | DB / 成本项接口   |
+| `cost_snapshots.carrier_type`                      | （删除）                                | DB                |
+| `cost_exceptions.carrier_type`                     | （删除）                                | DB                |
+| `product_catalog.carrier_type`                     | （删除，改由 `canonical_sku` 前缀推导） | DB / 商品接口     |
+| `sales_daily_facts.carrier_type`                   | `sales_daily_facts.channel`             | DB / 销售事实接口 |
+| `work_product_rules.legacy_cost_source`            | （删除）                                | DB                |
+| `manual_expense_records` / `manual_expense_events` | （删除，人工成本只走确认履约）          | DB                |
 
 ## 二、枚举映射
 
@@ -24,16 +24,16 @@
 
 成本模型与履约方式正交：专属模型只对对应履约方式生效，通用模型对所有履约方式生效。
 
-| 新值 | 含义 | 取代旧的 |
-| --- | --- | --- |
-| `affiliate_purchase` | 自动发货上游采购成本 | `cost_type=auto_purchase` |
-| `work_order_reward` | 接单平台打手报酬 | `cost_type=work_order_reward` |
-| `third_party_voucher_cost` | 第三方卡券采购成本 | 新增 |
-| `manual_actual` | 人工客服实际支出 | `cost_type=manual_service` |
-| `platform_fee` | 平台服务费 | `cost_type=platform_fee` |
-| `payment_fee` | 支付通道费 | `cost_type=payment_fee` |
-| `after_sales_loss` | 售后损失 | `cost_type=after_sales_loss` |
-| `other` | 其他 | `cost_type=shipping_other` / `cost_type=other` |
+| 新值                       | 含义                 | 取代旧的                                       |
+| -------------------------- | -------------------- | ---------------------------------------------- |
+| `affiliate_purchase`       | 自动发货上游采购成本 | `cost_type=auto_purchase`                      |
+| `work_order_reward`        | 接单平台打手报酬     | `cost_type=work_order_reward`                  |
+| `third_party_voucher_cost` | 第三方卡券采购成本   | 新增                                           |
+| `manual_actual`            | 人工客服实际支出     | `cost_type=manual_service`                     |
+| `platform_fee`             | 平台服务费           | `cost_type=platform_fee`                       |
+| `payment_fee`              | 支付通道费           | `cost_type=payment_fee`                        |
+| `after_sales_loss`         | 售后损失             | `cost_type=after_sales_loss`                   |
+| `other`                    | 其他                 | `cost_type=shipping_other` / `cost_type=other` |
 
 ### 2.2 `pricing_mode`（精简为 3 个）
 
@@ -67,7 +67,7 @@ DELETE /api/v1/admin/cost-center/cost-items/:id
   "unitName": "件",
   "currency": "CNY",
   "status": "active | archived",
-  "note": ""
+  "note": "",
 }
 ```
 
@@ -88,7 +88,7 @@ DELETE /api/v1/admin/cost-center/cost-items/:id
   "note": "",
   "snapshotCount": 0,
   "createdAt": "...",
-  "updatedAt": "..."
+  "updatedAt": "...",
 }
 ```
 
@@ -96,13 +96,13 @@ DELETE /api/v1/admin/cost-center/cost-items/:id
 
 商品**不再返回 `carrierType`**。前端若要按来源分组，用 `canonicalSku` 前缀：
 
-| 前缀 | 来源 | 建议展示名 |
-| --- | --- | --- |
-| `aff:` | 自动发货 | 自动发货 |
-| `tpl:` | 接单模板 | 接单平台 |
-| `wo:` | 工单证据 | 接单平台 |
-| `man:` | 人工 | 人工 |
-| 其他 | 未分类 | 未分类 |
+| 前缀   | 来源     | 建议展示名 |
+| ------ | -------- | ---------- |
+| `aff:` | 自动发货 | 自动发货   |
+| `tpl:` | 接单模板 | 接单平台   |
+| `wo:`  | 工单证据 | 接单平台   |
+| `man:` | 人工     | 人工       |
+| 其他   | 未分类   | 未分类     |
 
 `GET /api/v1/admin/cost-center/products` 的 `carrierType` 查询参数**保留**，
 但语义改为「按 `canonical_sku` 前缀筛选」，取值 `affiliate_dash | work_order | manual`。
@@ -118,11 +118,11 @@ AND (
 
 ### 4.1 渠道映射诊断与未归一队列
 
-| 接口 | 说明 |
-| --- | --- |
-| `GET /api/v1/admin/cost-center/mappings/diagnostics` | 标准商品数 / 映射数 / 有映射商品数 / 未归一订单项 / 未归一 SKU 组；按 `channel` 拆分聚合 |
-| `GET /api/v1/admin/cost-center/mappings/unmapped` | 未归一队列，按「来源 + 店铺 + 平台 SKU + 履约方式」聚合，支持 `keyword` / `provider` / `channel` 与分页 |
-| `POST /api/v1/admin/cost-center/mappings/backfill` | 回填订单项映射；返回 `resolvedExceptionCount`（已归一的 `product_mapping_missing` 异常自动收口） |
+| 接口                                                 | 说明                                                                                                    |
+| ---------------------------------------------------- | ------------------------------------------------------------------------------------------------------- |
+| `GET /api/v1/admin/cost-center/mappings/diagnostics` | 标准商品数 / 映射数 / 有映射商品数 / 未归一订单项 / 未归一 SKU 组；按 `channel` 拆分聚合                |
+| `GET /api/v1/admin/cost-center/mappings/unmapped`    | 未归一队列，按「来源 + 店铺 + 平台 SKU + 履约方式」聚合，支持 `keyword` / `provider` / `channel` 与分页 |
+| `POST /api/v1/admin/cost-center/mappings/backfill`   | 回填订单项映射；返回 `resolvedExceptionCount`（已归一的 `product_mapping_missing` 异常自动收口）        |
 
 ### 4.2 人工商品归一（已删除）
 
@@ -150,6 +150,66 @@ AND (
 商品 `canonical_sku = man:<内部SKU>`，`canonical_name` 优先取 `manual_sku_registry.display_name`，否则取订单里最常见的 `sku_name`。
 每日 `cost_finance_sync` 任务会对最近 N 天执行同一归一（不重复收口异常）。
 
+### 4.3 人工 SKU 配置（现行）
+
+人工标准商品不允许通过通用 `POST /api/v1/admin/cost-center/products` 手工创建。
+统一入口为：
+
+```text
+POST /api/v1/admin/cost-center/manual-configs
+```
+
+```jsonc
+{
+  "skuKey": "破片手榴弹-兔兔白日梦",
+  "channels": [
+    { "platformKey": "nanhang", "creditQuantity": 10 },
+    { "platformKey": "fund_cash", "creditQuantity": 3.5 },
+  ],
+  "note": "长期人工商品",
+}
+```
+
+保存时后端自动创建或复用 `man:<skuKey>` 标准商品，再写人工配置和
+`internal_sku_channels` 人工规则。待分类队列的“去补配置”会携带
+`scope=manual&tab=cost&manualSku=<内部SKU>` 直接打开对应配置。
+
+### 4.4 第三方卡券 SKU（现行）
+
+卡券商品统一从“成本配置 → 第三方卡券 → 新增卡券 SKU”维护：
+
+```text
+POST /api/v1/admin/cost-center/voucher-products
+```
+
+```jsonc
+{
+  "skuKey": "11月改名卡",
+  "amountFen": 500,
+  "note": "第三方卡券采购价"
+}
+```
+
+保存时在同一事务内创建或复用 `tpv:<内部 SKU>`、卡券主渠道规则和采购成本版本，
+并把同内部 SKU 的卡券订单项从错误的 `man:` 等商品归一到 `tpv:`。
+通用 `POST /api/v1/admin/cost-center/products` 不再接受 `tpv:` 和 `man:`。
+迁移 `143` 负责修复历史卡券商品归属。
+
+### 4.5 商品来源隔离（现行）
+
+订单项一旦已确定履约渠道，商品归一只能命中该渠道来源：
+
+```text
+affiliate_dash      → aff:
+work_order          → tpl: / wo:
+third_party_voucher → tpv:
+manual              → man:
+on_account          → man:
+```
+
+缺少渠道专属商品时进入 `product_mapping_missing`，不得继续按同名商品借用其他来源。
+商品归一任务会清除已有错误来源关联并重新挂载正确商品。
+
 ## 五、成本版本接口
 
 路径不变，字段不变：
@@ -163,20 +223,34 @@ AND (
   "costModel": "affiliate_purchase",
   "pricingMode": "per_item",
   "scopeType": "product | rule | shop | provider | global",
-  "provider": "", "shopId": "",
-  "canonicalProductId": 3, "canonicalSku": "aff:SKU-1", "canonicalName": "...",
-  "workProductRuleId": null, "workProductRuleName": "", "workProductRuleKey": "",
-  "ruleRewardAmountFen": 0, "ruleUnitPriceFen": 0,
-  "revenueItemCount": 0, "revenueFen": 0, "revenueAvgFen": 0,
-  "rewardAvgFen": 0, "rewardFen": 0, "amountKind": "unit_price | fixed",
+  "provider": "",
+  "shopId": "",
+  "canonicalProductId": 3,
+  "canonicalSku": "aff:SKU-1",
+  "canonicalName": "...",
+  "workProductRuleId": null,
+  "workProductRuleName": "",
+  "workProductRuleKey": "",
+  "ruleRewardAmountFen": 0,
+  "ruleUnitPriceFen": 0,
+  "revenueItemCount": 0,
+  "revenueFen": 0,
+  "revenueAvgFen": 0,
+  "rewardAvgFen": 0,
+  "rewardFen": 0,
+  "amountKind": "unit_price | fixed",
   "isSystemPlaceholder": false,
-  "amountFen": 1000, "rateBps": 0,
-  "effectiveFrom": "...", "effectiveTo": null,
+  "amountFen": 1000,
+  "rateBps": 0,
+  "effectiveFrom": "...",
+  "effectiveTo": null,
   "source": "manual | upstream_sync | import",
   "status": "draft | active | retired",
   "changeReason": "",
-  "createdByAdminUserId": null, "approvedByAdminUserId": null,
-  "createdAt": "...", "updatedAt": "..."
+  "createdByAdminUserId": null,
+  "approvedByAdminUserId": null,
+  "createdAt": "...",
+  "updatedAt": "...",
 }
 ```
 
@@ -213,7 +287,9 @@ AND (
   "reason": "cost_missing",
   "status": "open",
   "detail": {},
-  "createdAt": "...", "resolvedAt": null, "resolvedByAdminUserId": null
+  "createdAt": "...",
+  "resolvedAt": null,
+  "resolvedByAdminUserId": null,
 }
 ```
 
@@ -233,7 +309,7 @@ AND (
   "grossRevenueFen": 1219202470,
   "costAmountFen": 32000,
   "costMissingCount": 102954,
-  "grossProfitFen": -1219200470
+  "grossProfitFen": -1219200470,
 }
 ```
 
@@ -255,13 +331,13 @@ AND (
     "affiliate_dash": 38,
     "work_order": 707,
     "manual": 0,
-    "uncategorized": 0
+    "uncategorized": 0,
   },
   "costModelCounts": {
     "affiliate_purchase": 1,
     "work_order_reward": 1,
-    "manual_actual": 1
-  }
+    "manual_actual": 1,
+  },
 }
 ```
 
@@ -272,13 +348,13 @@ AND (
 
 原 `apps/backend/src/services/admin/admin-cost-center-service.ts`（4,248 行）已拆为：
 
-| 新文件 | 行数 | 负责的导出 |
-| --- | ---: | --- |
-| `services/cost-center/cost-center-shared.ts` | ~800 | 类型、常量、归一化函数、`mapXxx` 映射函数、provider 归一、`costModelScopeSql` |
-| `services/cost-center/cost-center-overview-service.ts` | ~150 | 总览统计与选项 |
-| `services/cost-center/product-catalog-service.ts` | ~1,000 | 商品与渠道映射的 CRUD、回填、选项 |
-| `services/cost-center/template-bootstrap-service.ts` | ~1,380 | 接单模板引导、自动发货商品同步、工单证据回填、模板成本版本同步、`buildTemplateMappingPlan` |
-| `services/cost-center/cost-definition-service.ts` | ~1,240 | 成本项 / 成本版本 / 成本异常 / 成本预览 / 成本快照写入 |
+| 新文件                                                 |   行数 | 负责的导出                                                                                 |
+| ------------------------------------------------------ | -----: | ------------------------------------------------------------------------------------------ |
+| `services/cost-center/cost-center-shared.ts`           |   ~800 | 类型、常量、归一化函数、`mapXxx` 映射函数、provider 归一、`costModelScopeSql`              |
+| `services/cost-center/cost-center-overview-service.ts` |   ~150 | 总览统计与选项                                                                             |
+| `services/cost-center/product-catalog-service.ts`      | ~1,000 | 商品与渠道映射的 CRUD、回填、选项                                                          |
+| `services/cost-center/template-bootstrap-service.ts`   | ~1,380 | 接单模板引导、自动发货商品同步、工单证据回填、模板成本版本同步、`buildTemplateMappingPlan` |
+| `services/cost-center/cost-definition-service.ts`      | ~1,240 | 成本项 / 成本版本 / 成本异常 / 成本预览 / 成本快照写入                                     |
 
 原文件**已删除**，路由 `apps/backend/src/routes/admin/cost-center.ts` 从新模块导入。
 `routes/admin/worker-platform/config.ts` 的模板成本同步也从新模块导入。
@@ -287,19 +363,19 @@ AND (
 
 原 `apps/frontend/src/pages/admin/AdminCostCenterPage.tsx`（2,887 行）已拆为：
 
-| 新文件 | 内容 |
-| --- | --- |
-| `pages/admin/cost-center/CostCenterShell.tsx` | 页面骨架、顶部来源切换（全部/自动发货/接单平台/人工）、Tab 定义 |
-| `pages/admin/cost-center/shared.ts` | 常量、类型、标签函数 |
-| `pages/admin/cost-center/CostCenterContext.ts` | 页面上下文（`useCostCenter`） |
-| `pages/admin/cost-center/ProductCatalogPanel.tsx` | 标准商品 Tab |
-| `pages/admin/cost-center/ChannelMappingPanel.tsx` | 渠道映射 Tab |
-| `pages/admin/cost-center/CostConfigPanel.tsx` | 成本配置 Tab（按来源切换下面三个） |
-| `pages/admin/cost-center/AffiliateSkuPanel.tsx` | 自动发货采购价（成本配置内） |
-| `pages/admin/cost-center/CostItemPanel.tsx` | 成本项 Tab |
-| `pages/admin/cost-center/CostVersionPanel.tsx` | 成本版本 Tab |
-| `pages/admin/cost-center/CostExceptionPanel.tsx` | 成本异常 Tab |
-| `pages/admin/cost-center/CostPreviewPanel.tsx` | 成本预览 Tab |
+| 新文件                                            | 内容                                                            |
+| ------------------------------------------------- | --------------------------------------------------------------- |
+| `pages/admin/cost-center/CostCenterShell.tsx`     | 页面骨架、顶部来源切换（全部/自动发货/接单平台/人工）、Tab 定义 |
+| `pages/admin/cost-center/shared.ts`               | 常量、类型、标签函数                                            |
+| `pages/admin/cost-center/CostCenterContext.ts`    | 页面上下文（`useCostCenter`）                                   |
+| `pages/admin/cost-center/ProductCatalogPanel.tsx` | 标准商品 Tab                                                    |
+| `pages/admin/cost-center/ChannelMappingPanel.tsx` | 渠道映射 Tab                                                    |
+| `pages/admin/cost-center/CostConfigPanel.tsx`     | 成本配置 Tab（按来源切换下面三个）                              |
+| `pages/admin/cost-center/AffiliateSkuPanel.tsx`   | 自动发货采购价（成本配置内）                                    |
+| `pages/admin/cost-center/CostItemPanel.tsx`       | 成本项 Tab                                                      |
+| `pages/admin/cost-center/CostVersionPanel.tsx`    | 成本版本 Tab                                                    |
+| `pages/admin/cost-center/CostExceptionPanel.tsx`  | 成本异常 Tab                                                    |
+| `pages/admin/cost-center/CostPreviewPanel.tsx`    | 成本预览 Tab                                                    |
 
 `AdminCostCenterPage.tsx` 只保留 `export default` 转发到 `CostCenterShell`（18 行）。
 
@@ -322,21 +398,21 @@ export type CostModel =
 
 ## 八、总账 / 期间 / 对账接口（2026-10-26）
 
-| 方法 | 路径 | 权限 | 说明 |
-| --- | --- | --- | --- |
-| GET | `/api/v1/admin/finance/ledger/accounts` | finance.view | 科目表 |
-| GET | `/api/v1/admin/finance/ledger/trial-balance?dateFrom&dateTo` | finance.view | 试算平衡 |
-| GET | `/api/v1/admin/finance/ledger/entries?dateFrom&dateTo&page&pageSize` | finance.view | 凭证列表（含分录） |
-| POST | `/api/v1/admin/finance/ledger/sync` | finance.config | 按日期区间同步销售事实到总账 |
-| POST | `/api/v1/admin/finance/ledger/manual-voucher` | finance.config | 手工凭证（借贷必须平衡） |
-| GET | `/api/v1/admin/finance/periods` | finance.view | 会计期间列表 |
-| POST | `/api/v1/admin/finance/periods/:periodKey/close` | finance.config | 关账（先补凭证） |
-| POST | `/api/v1/admin/finance/periods/:periodKey/reopen` | finance.config | 反关账 |
-| GET | `/api/v1/admin/finance/reconciliations` | finance.view | 对账批次 |
-| POST | `/api/v1/admin/finance/reconciliations/import` | finance.config | 导入平台账单 JSON 并匹配 |
-| GET | `/api/v1/admin/finance/reconciliations/:id` | finance.view | 对账明细 |
-| POST | `/api/v1/admin/finance/reconciliations/:id/resolve` | finance.config | 标记差异已解决 |
-| POST | `/api/v1/admin/kuaishou-industry/orders/:orderId/refunds/approve-and-record` | finance.config | 平台退款（当前仅快手 91） |
+| 方法 | 路径                                                                         | 权限           | 说明                         |
+| ---- | ---------------------------------------------------------------------------- | -------------- | ---------------------------- |
+| GET  | `/api/v1/admin/finance/ledger/accounts`                                      | finance.view   | 科目表                       |
+| GET  | `/api/v1/admin/finance/ledger/trial-balance?dateFrom&dateTo`                 | finance.view   | 试算平衡                     |
+| GET  | `/api/v1/admin/finance/ledger/entries?dateFrom&dateTo&page&pageSize`         | finance.view   | 凭证列表（含分录）           |
+| POST | `/api/v1/admin/finance/ledger/sync`                                          | finance.config | 按日期区间同步销售事实到总账 |
+| POST | `/api/v1/admin/finance/ledger/manual-voucher`                                | finance.config | 手工凭证（借贷必须平衡）     |
+| GET  | `/api/v1/admin/finance/periods`                                              | finance.view   | 会计期间列表                 |
+| POST | `/api/v1/admin/finance/periods/:periodKey/close`                             | finance.config | 关账（先补凭证）             |
+| POST | `/api/v1/admin/finance/periods/:periodKey/reopen`                            | finance.config | 反关账                       |
+| GET  | `/api/v1/admin/finance/reconciliations`                                      | finance.view   | 对账批次                     |
+| POST | `/api/v1/admin/finance/reconciliations/import`                               | finance.config | 导入平台账单 JSON 并匹配     |
+| GET  | `/api/v1/admin/finance/reconciliations/:id`                                  | finance.view   | 对账明细                     |
+| POST | `/api/v1/admin/finance/reconciliations/:id/resolve`                          | finance.config | 标记差异已解决               |
+| POST | `/api/v1/admin/kuaishou-industry/orders/:orderId/refunds/approve-and-record` | finance.config | 平台退款（当前仅快手 91）    |
 
 确认履约接口新增代录字段：
 
@@ -344,8 +420,8 @@ export type CostModel =
 {
   "orderItemId": 123,
   "costFen": 100,
-  "fundAccountId": 45,                 // 现金路径：管理员/财务指定客服备用金账户
-  "creditOwnerAdminUserId": 67         // 积分路径：管理员/财务指定客服账号
+  "fundAccountId": 45, // 现金路径：管理员/财务指定客服备用金账户
+  "creditOwnerAdminUserId": 67, // 积分路径：管理员/财务指定客服账号
 }
 ```
 
diff --git a/docs/成本中心与履约模型.md b/docs/成本中心与履约模型.md
index a2e9ca62..8350f70f 100644
--- a/docs/成本中心与履约模型.md
+++ b/docs/成本中心与履约模型.md
@@ -38,11 +38,11 @@ orders ──┬── order_items ──── fulfillment_channel + fulfillmen
 
 2026-10-27 最终收敛为 3 个领域迁移（合计约 2,177 行）：
 
-| 迁移 | 内容 | 行数 |
-| --- | --- | ---: |
-| `103_finance_foundation.sql` | 商品目录、渠道映射、成本项/版本/快照/异常、订单项收入与履约方式、销售事实、退款单 | 861 |
-| `104_finance_controls.sql` | 人工 SKU/配置、备用金/积分、影子总账、对账/关账、财务控制、L1 钱包硬化 | 1,119 |
-| `105_work_order_consignment.sql` | 拼单多次参与、大厅/店铺索引、撤份额注释、寄卖对接客服 | 197 |
+| 迁移                             | 内容                                                                              |  行数 |
+| -------------------------------- | --------------------------------------------------------------------------------- | ----: |
+| `103_finance_foundation.sql`     | 商品目录、渠道映射、成本项/版本/快照/异常、订单项收入与履约方式、销售事实、退款单 |   861 |
+| `104_finance_controls.sql`       | 人工 SKU/配置、备用金/积分、影子总账、对账/关账、财务控制、L1 钱包硬化            | 1,119 |
+| `105_work_order_consignment.sql` | 拼单多次参与、大厅/店铺索引、撤份额注释、寄卖对接客服                             |   197 |
 
 原来 103–114 的 12 个补丁文件已删除；生产当前在 102，只需执行 103–105。
 
@@ -52,42 +52,47 @@ orders ──┬── order_items ──── fulfillment_channel + fulfillmen
 
 ### 1.1 字段替换对照
 
-| 旧字段 | 新字段 | 出现位置 |
-| --- | --- | --- |
-| `cost_items.carrier_type` | `cost_items.cost_model` | DB / 成本项接口 |
-| `cost_items.cost_type` | （并入 `cost_model`） | DB / 成本项接口 |
-| `cost_snapshots.carrier_type` | （删除） | DB |
-| `cost_exceptions.carrier_type` | （删除） | DB |
-| `product_catalog.carrier_type` | （删除，改由 `canonical_sku` 前缀推导） | DB / 商品接口 |
-| `sales_daily_facts.carrier_type` | `sales_daily_facts.channel` | DB / 销售事实接口 |
-| `work_product_rules.legacy_cost_source` | （删除） | DB |
-| `cost_versions.cost_item_carrier_type` | `cost_versions.cost_item_cost_model` | 成本版本接口 |
-| `pricing_mode: per_hour / fixed_daily` | （删除，只剩三种） | 成本项接口 |
-| `manual_expense_records` / `manual_expense_events` | （删除，人工成本只走确认履约） | DB |
+| 旧字段                                             | 新字段                                  | 出现位置          |
+| -------------------------------------------------- | --------------------------------------- | ----------------- |
+| `cost_items.carrier_type`                          | `cost_items.cost_model`                 | DB / 成本项接口   |
+| `cost_items.cost_type`                             | （并入 `cost_model`）                   | DB / 成本项接口   |
+| `cost_snapshots.carrier_type`                      | （删除）                                | DB                |
+| `cost_exceptions.carrier_type`                     | （删除）                                | DB                |
+| `product_catalog.carrier_type`                     | （删除，改由 `canonical_sku` 前缀推导） | DB / 商品接口     |
+| `sales_daily_facts.carrier_type`                   | `sales_daily_facts.channel`             | DB / 销售事实接口 |
+| `work_product_rules.legacy_cost_source`            | （删除）                                | DB                |
+| `cost_versions.cost_item_carrier_type`             | `cost_versions.cost_item_cost_model`    | 成本版本接口      |
+| `pricing_mode: per_hour / fixed_daily`             | （删除，只剩三种）                      | 成本项接口        |
+| `manual_expense_records` / `manual_expense_events` | （删除，人工成本只走确认履约）          | DB                |
 
 ### 1.2 成本模型映射
 
-| 旧 `cost_type` | 新 `cost_model` |
-| --- | --- |
-| `auto_purchase` | `affiliate_purchase` |
-| `work_order_reward` | `work_order_reward` |
-| `manual_service` | `manual_actual` |
-| `platform_fee` | `platform_fee` |
-| `payment_fee` | `payment_fee` |
-| `after_sales_loss` | `after_sales_loss` |
-| `shipping_other` / `other` | `other` |
+| 旧 `cost_type`             | 新 `cost_model`      |
+| -------------------------- | -------------------- |
+| `auto_purchase`            | `affiliate_purchase` |
+| `work_order_reward`        | `work_order_reward`  |
+| `manual_service`           | `manual_actual`      |
+| `platform_fee`             | `platform_fee`       |
+| `payment_fee`              | `payment_fee`        |
+| `after_sales_loss`         | `after_sales_loss`   |
+| `shipping_other` / `other` | `other`              |
 
 ### 1.3 商品来源前缀
 
-| 前缀 | 来源 | 对应履约方式（仅参考，不作推导依据） |
-| --- | --- | --- |
-| `aff:` | 自动发货 | `affiliate_dash` |
-| `tpl:` | 接单模板 | `work_order` |
-| `wo:` | 历史工单证据 | `work_order` |
-| `man:` | 人工 | `manual` |
-| 其他 | 未分类 | 不得推断 |
+| 前缀   | 来源         | 对应履约方式（仅参考，不作推导依据） |
+| ------ | ------------ | ------------------------------------ |
+| `aff:` | 自动发货     | `affiliate_dash`                     |
+| `tpl:` | 接单模板     | `work_order`                         |
+| `wo:`  | 历史工单证据 | `work_order`                         |
+| `man:` | 人工         | `manual`                             |
+| 其他   | 未分类       | 不得推断                             |
 
-本地现状：`aff:` 38 个、`tpl:` 662 个、`wo:` 45 个，`man:` 0 个（P1 待建）。
+人工标准商品 `man:<内部 SKU>` 不在商品目录手工创建。运营在「成本配置 → 人工 SKU 配置」
+新增或保存配置时，系统在同一业务流程内创建或复用标准商品，并同步人工渠道规则。
+商品目录中的 `man:` 商品因此是人工配置的派生结果。
+
+已确定履约渠道的订单项必须使用对应来源商品，不能按同名商品跨渠道兜底。统一结算金额
+未对账前只生成 `pending` 虚拟账单，不生成 0 元 actual 成本快照；确认对账后才写入实际成本。
 
 ---
 
@@ -188,15 +193,15 @@ normalized_sku_series   -- 剥离数量并归一同义字后的名称系列
 
 ### 3.1 成本模型与适用履约方式
 
-| `cost_model` | 适用履约方式 | 计价方式 | 成本来源 |
-| --- | --- | --- | --- |
-| `affiliate_purchase` | `affiliate_dash` | `per_item` | 上游 SKU 固定成本版本 |
-| `work_order_reward` | `work_order` | `per_order` | 模板规则级版本 / 工单实际报酬 |
-| `manual_actual` | `manual` | `per_order` | 订单页逐单录入的实际支出 |
-| `platform_fee` | 全部 | `per_order` / `percent_of_revenue` | 未配置 |
-| `payment_fee` | 全部 | `per_order` / `percent_of_revenue` | 未配置 |
-| `after_sales_loss` | 全部 | `per_order` | 未配置 |
-| `other` | 全部 | `per_order` | 未配置 |
+| `cost_model`         | 适用履约方式     | 计价方式                           | 成本来源                      |
+| -------------------- | ---------------- | ---------------------------------- | ----------------------------- |
+| `affiliate_purchase` | `affiliate_dash` | `per_item`                         | 上游 SKU 固定成本版本         |
+| `work_order_reward`  | `work_order`     | `per_order`                        | 模板规则级版本 / 工单实际报酬 |
+| `manual_actual`      | `manual`         | `per_order`                        | 订单页逐单录入的实际支出      |
+| `platform_fee`       | 全部             | `per_order` / `percent_of_revenue` | 未配置                        |
+| `payment_fee`        | 全部             | `per_order` / `percent_of_revenue` | 未配置                        |
+| `after_sales_loss`   | 全部             | `per_order`                        | 未配置                        |
+| `other`              | 全部             | `per_order`                        | 未配置                        |
 
 后端判定见 `cost-center-shared.ts` 的 `costModelScopeSql()`；通用模型对所有履约方式生效，专属模型只对对应履约方式生效。
 
@@ -228,11 +233,11 @@ cost_versions
 
 ### 3.3 系统内置成本项
 
-| 编码 | 成本模型 | 说明 |
-| --- | --- | --- |
-| `sys_work_order_reward` | `work_order_reward` | 每个可启用的接单模板各一条规则级版本；全局 0 元版本只作"按工单实际结算"的占位 |
-| `sys_affiliate_purchase` | `affiliate_purchase` | 上游 SKU 固定成本版本，38 个商品级 |
-| `sys_manual_service` | `manual_actual` | 订单页确认履约写入 `actual` 快照；版本为 0 元占位 |
+| 编码                     | 成本模型             | 说明                                                                          |
+| ------------------------ | -------------------- | ----------------------------------------------------------------------------- |
+| `sys_work_order_reward`  | `work_order_reward`  | 每个可启用的接单模板各一条规则级版本；全局 0 元版本只作"按工单实际结算"的占位 |
+| `sys_affiliate_purchase` | `affiliate_purchase` | 上游 SKU 固定成本版本，38 个商品级                                            |
+| `sys_manual_service`     | `manual_actual`      | 订单页确认履约写入 `actual` 快照；版本为 0 元占位                             |
 
 工单报酬的三种快照：
 
@@ -286,12 +291,12 @@ created_at, resolved_at, resolved_by
 
 `order_items.revenue_amount_fen` / `revenue_basis` 在迁移 `103` 里固化：
 
-| `revenue_basis` | 含义 |
-| --- | --- |
-| `order_total` | 一单一品，订单实付全部归该订单项 |
-| `equal_split` | 多订单项按等额拆分，余数给最后一项 |
-| `platform_item` | 有平台明细时替换 |
-| `manual` / `unknown` | 未定 |
+| `revenue_basis`      | 含义                               |
+| -------------------- | ---------------------------------- |
+| `order_total`        | 一单一品，订单实付全部归该订单项   |
+| `equal_split`        | 多订单项按等额拆分，余数给最后一项 |
+| `platform_item`      | 有平台明细时替换                   |
+| `manual` / `unknown` | 未定                               |
 
 本地全量 316,585 项都是 `order_total`（当前一单一品），但模型按"订单项"设计，不把"一单一品"写死。
 
@@ -328,12 +333,12 @@ computed_at
 
 ### 5.2 本地重算结果（2026-10-23）
 
-| 履约方式 | 事实行 | 订单项 | 收入 | 成本 | 缺失成本 |
-| --- | ---: | ---: | ---: | ---: | ---: |
-| `work_order` | 9,585 | 118,053 | ¥533.57 万 | ¥452.83 万 | 966 |
-| `affiliate_dash` | 3,163 | 41,676 | ¥508.97 万 | ¥497.41 万 | 0 |
-| `manual` | 1,849 | 102,955 | ¥1,219.20 万 | ¥0.32 万 | 102,954 |
-| `legacy_platform` | 201 | 53,901 | ¥389.12 万 | ¥0 | 53,901 |
+| 履约方式          | 事实行 |  订单项 |         收入 |       成本 | 缺失成本 |
+| ----------------- | -----: | ------: | -----------: | ---------: | -------: |
+| `work_order`      |  9,585 | 118,053 |   ¥533.57 万 | ¥452.83 万 |      966 |
+| `affiliate_dash`  |  3,163 |  41,676 |   ¥508.97 万 | ¥497.41 万 |        0 |
+| `manual`          |  1,849 | 102,955 | ¥1,219.20 万 |   ¥0.32 万 |  102,954 |
+| `legacy_platform` |    201 |  53,901 |   ¥389.12 万 |         ¥0 |   53,901 |
 
 ---
 
@@ -396,7 +401,9 @@ fulfillment_decided_at / fulfillment_reason
 4. **商品来源和平台 SKU 都不能反推渠道**：判定只认统一 SKU 配置与真实载体。
 5. `voucher_state` 只做展示与核销流程，不参与任何成本/履约判断。
 6. 多渠道证据同时命中必须先告警人工复核，不能静默取其一。
-7. **旧人工来源清理只归档**：同名内部 SKU 已有其他非兜底主渠道时，旧 `man:` 商品从当前目录归档；历史订单、成本版本、成本快照和事实数据保持不动，人工兜底改指当前主商品。
+7. **人工商品只从人工 SKU 配置创建**：普通“新建标准商品”不再接受 `man:`；
+   人工 SKU 配置保存时自动创建或复用 `man:<内部 SKU>`。历史商品清理入口已下线，
+   避免运营通过商品目录维护人工履约事实。
 
 ---
 
@@ -404,21 +411,21 @@ fulfillment_decided_at / fulfillment_reason
 
 财务链路已改成六条独立管道，由定时任务驱动，不再有手工同步脚本：
 
-| 管道 | 作用 | 默认间隔 |
-| --- | --- | --- |
-| `channel_assign` | 规则/证据判定履约渠道 | 60s |
-| `carrier_dispatch` | 挂载人工配置、发现缺失载体 | 60s |
-| `product_normalize` | 模板/人工配置/前缀直达归一 | 300s |
-| `cost_snapshot` | 按渠道解析成本版本写快照 | 300s |
-| `sales_facts` | 按渠道重算销售事实（含未分类桶） | 600s |
-| `ledger_post` | 事实过账到总账 | 600s |
+| 管道                | 作用                             | 默认间隔 |
+| ------------------- | -------------------------------- | -------- |
+| `channel_assign`    | 规则/证据判定履约渠道            | 60s      |
+| `carrier_dispatch`  | 挂载人工配置、发现缺失载体       | 60s      |
+| `product_normalize` | 模板/人工配置/前缀直达归一       | 300s     |
+| `cost_snapshot`     | 按渠道解析成本版本写快照         | 300s     |
+| `sales_facts`       | 按渠道重算销售事实（含未分类桶） | 600s     |
+| `ledger_post`       | 事实过账到总账                   | 600s     |
 
 运维命令只剩断代与重建：
 
-| 命令 | 作用 |
-| --- | --- |
+| 命令                                                           | 作用                          |
+| -------------------------------------------------------------- | ----------------------------- |
 | `npm run finance:cutover-v2 -- --execute --confirm=2026-10-31` | 断代：归档历史 + 清空派生数据 |
-| `npm run finance:rebuild-cutover -- --date-from=2026-10-31` | 断代后重跑管道并生成期初分录 |
+| `npm run finance:rebuild-cutover -- --date-from=2026-10-31`    | 断代后重跑管道并生成期初分录  |
 
 后台「履约渠道 → 管道状态」可查看每条管道的水位、上次成功时间与错误；
 「立即执行」只用于排障补跑，日常无需干预。
@@ -427,11 +434,11 @@ fulfillment_decided_at / fulfillment_reason
 
 生产数据库当前在 **102**。dev 已把原 103–114 收敛为 3 个领域迁移：
 
-| 迁移 | 内容 |
-| --- | --- |
-| `103_finance_foundation.sql` | 商品目录、成本中心、成本项/版本/快照、销售事实、退款单 |
-| `104_finance_controls.sql` | 人工履约、备用金/积分、影子总账、对账/关账、财务控制、L1 钱包硬化 |
-| `105_work_order_consignment.sql` | 拼单多次参与、大厅/店铺索引、撤份额注释、寄卖对接客服 |
+| 迁移                             | 内容                                                              |
+| -------------------------------- | ----------------------------------------------------------------- |
+| `103_finance_foundation.sql`     | 商品目录、成本中心、成本项/版本/快照、销售事实、退款单            |
+| `104_finance_controls.sql`       | 人工履约、备用金/积分、影子总账、对账/关账、财务控制、L1 钱包硬化 |
+| `105_work_order_consignment.sql` | 拼单多次参与、大厅/店铺索引、撤份额注释、寄卖对接客服             |
 
 - 生产升级：**102 → 103 → 104 → 105**，只执行 3 个迁移文件。
 - 全新库：`001 → 105` 一次跑完。
@@ -461,35 +468,35 @@ npm run revenue:backfill -- --batch-size=2000 --max-batches=100
 
 ## 九、索引与性能
 
-| 索引 | 用途 |
-| --- | --- |
-| `idx_order_items_fulfillment_channel (fulfillment_channel, order_id)` | 按渠道筛订单项 |
-| `idx_order_items_fulfillment_id (fulfillment_status, id)` | 管道按状态扫增量 |
-| `idx_order_items_canonical_product` | 按标准商品查订单项 |
-| `idx_order_items_normalized_sku_lookup` | 按归一名称/系列匹配映射 |
-| `idx_channel_product_mappings_match_lookup` | 映射查找 |
-| `uq_channel_product_mappings_match_key` | 映射唯一键 |
-| `idx_cost_versions_lookup / product / rule` | 成本版本解析 |
-| `uq_cost_snapshots_active_subject_item` | 每个主体 + 成本项只允许一条有效快照 |
-| `idx_cost_exceptions_status_created` | 异常队列列表 |
-| `idx_sales_daily_facts_date / shop / product / mode` | 销售事实各维度 |
-| `idx_work_orders_rule_cover` | 成本版本页按接单规则聚合 |
-| `idx_order_items_revenue_cover` | 收入聚合 |
-| `idx_work_categories_name` | 商品目录按分类名 lateral join |
-| `idx_cost_exceptions_archivable` | 归档任务扫描「已处理且超期」的异常（部分索引，`status <> 'open'`） |
+| 索引                                                                  | 用途                                                               |
+| --------------------------------------------------------------------- | ------------------------------------------------------------------ |
+| `idx_order_items_fulfillment_channel (fulfillment_channel, order_id)` | 按渠道筛订单项                                                     |
+| `idx_order_items_fulfillment_id (fulfillment_status, id)`             | 管道按状态扫增量                                                   |
+| `idx_order_items_canonical_product`                                   | 按标准商品查订单项                                                 |
+| `idx_order_items_normalized_sku_lookup`                               | 按归一名称/系列匹配映射                                            |
+| `idx_channel_product_mappings_match_lookup`                           | 映射查找                                                           |
+| `uq_channel_product_mappings_match_key`                               | 映射唯一键                                                         |
+| `idx_cost_versions_lookup / product / rule`                           | 成本版本解析                                                       |
+| `uq_cost_snapshots_active_subject_item`                               | 每个主体 + 成本项只允许一条有效快照                                |
+| `idx_cost_exceptions_status_created`                                  | 异常队列列表                                                       |
+| `idx_sales_daily_facts_date / shop / product / mode`                  | 销售事实各维度                                                     |
+| `idx_work_orders_rule_cover`                                          | 成本版本页按接单规则聚合                                           |
+| `idx_order_items_revenue_cover`                                       | 收入聚合                                                           |
+| `idx_work_categories_name`                                            | 商品目录按分类名 lateral join                                      |
+| `idx_cost_exceptions_archivable`                                      | 归档任务扫描「已处理且超期」的异常（部分索引，`status <> 'open'`） |
 
 ### 9.1 成本异常归档（60 天）
 
 `cost_exceptions` 只增不减：本地快照 260,253 行（resolved 151,939 / open 108,314）。已处理的行只是审计痕迹，继续留在热表会拖慢按状态+时间的分页，并让唯一索引持续膨胀。
 
-| 项 | 规则 |
-| --- | --- |
-| 归档对象 | `status <> 'open'` 且 `COALESCE(resolved_at, created_at)` 超过保留期 |
-| open 行 | **永不归档**——它是待办队列，超期也要留在页面上 |
-| 保留期 | `COST_EXCEPTION_RETENTION_DAYS`，默认 **60** 天 |
-| 落点 | `cost_exceptions_archive`（保留原 id 与时间字段，加 `archived_at`） |
-| 执行 | `data-retention` 每日任务；每批 1000 行，`DELETE ... RETURNING` + `INSERT` 同语句，单批原子 |
-| 手动 | `npm run cost-exceptions:archive -- --dry-run` / `-- --days=90` |
+| 项         | 规则                                                                                           |
+| ---------- | ---------------------------------------------------------------------------------------------- |
+| 归档对象   | `status <> 'open'` 且 `COALESCE(resolved_at, created_at)` 超过保留期                           |
+| open 行    | **永不归档**——它是待办队列，超期也要留在页面上                                                 |
+| 保留期     | `COST_EXCEPTION_RETENTION_DAYS`，默认 **60** 天                                                |
+| 落点       | `cost_exceptions_archive`（保留原 id 与时间字段，加 `archived_at`）                            |
+| 执行       | `data-retention` 每日任务；每批 1000 行，`DELETE ... RETURNING` + `INSERT` 同语句，单批原子    |
+| 手动       | `npm run cost-exceptions:archive -- --dry-run` / `-- --days=90`                                |
 | 一次性清理 | `npm run cost-exceptions:archive -- --days=0`（不按时间过滤，归档全部已处理行；open 仍不归档） |
 
 归档不删除审计痕迹，但热表查询与页面上不会再出现这些历史行；需要追溯时查归档表。