新增其他线下出款记账

backend/internal/modules/adminfinance/dashboard.go

@@ -290,8 +290,10 @@ func (r *Repository) dailyItems(ctx context.Context, query DashboardQuery) ([]Fi
 		item.OfflineSettlementPaidCount = row.OfflineSettlementPaidCount
 		item.WithdrawalPaidAmountCent = row.WithdrawalPaidAmountCent
 		item.WithdrawalPaidCount = row.WithdrawalPaidCount
-		item.DisbursementPaidAmountCent = row.OfflineSettlementPaidAmountCent + row.WithdrawalPaidAmountCent
-		item.DisbursementPaidCount = row.OfflineSettlementPaidCount + row.WithdrawalPaidCount
+		item.ManualPaidAmountCent = row.ManualPaidAmountCent
+		item.ManualPaidCount = row.ManualPaidCount
+		item.DisbursementPaidAmountCent = row.OfflineSettlementPaidAmountCent + row.WithdrawalPaidAmountCent + row.ManualPaidAmountCent
+		item.DisbursementPaidCount = row.OfflineSettlementPaidCount + row.WithdrawalPaidCount + row.ManualPaidCount
 		itemsByDate[date] = item
 	}
 

backend/internal/modules/adminfinance/disbursement.go

@@ -71,9 +71,21 @@ func (r *Repository) disbursementSummary(ctx context.Context, query DashboardQue
 		return nil, err
 	}
 
+	var manualPaid struct {
+		AmountCent int64
+		Count      int64
+	}
+	if err := db.Table("manual_disbursements").
+		Select(`COALESCE(SUM(amount_cent), 0) AS amount_cent, COUNT(id) AS count`).
+		Where("status = ?", "paid").
+		Where("paid_at >= ? AND paid_at <= ?", query.StartDate, query.EndDate).
+		Scan(&manualPaid).Error; err != nil {
+		return nil, err
+	}
+
 	return &DisbursementSummaryDTO{
-		PaidAmountCent:                     offlinePaid.AmountCent + withdrawalPaid.ActualAmountCent,
-		PaidCount:                          offlinePaid.Count + withdrawalPaid.Count,
+		PaidAmountCent:                     offlinePaid.AmountCent + withdrawalPaid.ActualAmountCent + manualPaid.AmountCent,
+		PaidCount:                          offlinePaid.Count + withdrawalPaid.Count + manualPaid.Count,
 		PendingPaymentAmountCent:           offlinePending.AmountCent + withdrawalPending.ActualAmountCent,
 		PendingPaymentCount:                offlinePending.Count + withdrawalPending.Count,
 		OfflineSettlementPaidAmountCent:    offlinePaid.AmountCent,
@@ -88,6 +100,8 @@ func (r *Repository) disbursementSummary(ctx context.Context, query DashboardQue
 		WithdrawalPendingCount:             withdrawalPending.Count,
 		WithdrawalReviewAmountCent:         withdrawalReview.ActualAmountCent,
 		WithdrawalReviewCount:              withdrawalReview.Count,
+		ManualPaidAmountCent:               manualPaid.AmountCent,
+		ManualPaidCount:                    manualPaid.Count,
 	}, nil
 }
 
@@ -118,7 +132,19 @@ func (r *Repository) dailyDisbursements(ctx context.Context, query DashboardQuer
 		return nil, err
 	}
 
-	rowsByDate := make(map[string]dailyDisbursementRow, len(offlineRows)+len(withdrawalRows))
+	manualRows := make([]dailyDisbursementSourceRow, 0)
+	if err := db.Table("manual_disbursements").
+		Select(`DATE(paid_at) AS date,
+			COALESCE(SUM(amount_cent), 0) AS amount_cent,
+			COUNT(id) AS count`).
+		Where("status = ?", "paid").
+		Where("paid_at >= ? AND paid_at <= ?", query.StartDate, query.EndDate).
+		Group("DATE(paid_at)").
+		Scan(&manualRows).Error; err != nil {
+		return nil, err
+	}
+
+	rowsByDate := make(map[string]dailyDisbursementRow, len(offlineRows)+len(withdrawalRows)+len(manualRows))
 	for _, row := range offlineRows {
 		date := dailyDateKey(row.Date)
 		item := rowsByDate[date]
@@ -135,6 +161,14 @@ func (r *Repository) dailyDisbursements(ctx context.Context, query DashboardQuer
 		item.WithdrawalPaidCount = row.Count
 		rowsByDate[date] = item
 	}
+	for _, row := range manualRows {
+		date := dailyDateKey(row.Date)
+		item := rowsByDate[date]
+		item.Date = date
+		item.ManualPaidAmountCent = row.AmountCent
+		item.ManualPaidCount = row.Count
+		rowsByDate[date] = item
+	}
 
 	rows := make([]dailyDisbursementRow, 0, len(rowsByDate))
 	for day := dayStart(query.StartDate); !day.After(query.EndDate); day = day.AddDate(0, 0, 1) {
@@ -157,4 +191,6 @@ type dailyDisbursementRow struct {
 	OfflineSettlementPaidCount      int64
 	WithdrawalPaidAmountCent        int64
 	WithdrawalPaidCount             int64
+	ManualPaidAmountCent            int64
+	ManualPaidCount                 int64
 }

backend/internal/modules/adminfinance/disbursement_list.go

@@ -79,6 +79,12 @@ func (r *Repository) disbursementListBaseQuery(ctx context.Context) *gorm.DB {
 			ro.offline_settled_by AS operator_id,
 			COALESCE(NULLIF(operator.nickname, ''), operator.username, '') AS operator_name,
 			ro.offline_settlement_remark AS remark,
+			'' AS category,
+			'' AS voucher_url,
+			NULL AS voided_at,
+			NULL AS voided_by,
+			'' AS voided_by_name,
+			'' AS void_reason,
 			lu.parsed_payload AS source_payload`).
 		Joins(`LEFT JOIN listing_uploads AS lu ON lu.id = (
 			SELECT MAX(lu2.id) FROM listing_uploads AS lu2 WHERE lu2.listing_id = ro.listing_id
@@ -118,11 +124,52 @@ func (r *Repository) disbursementListBaseQuery(ctx context.Context) *gorm.DB {
 			COALESCE(wr.paid_by, wr.reviewed_by) AS operator_id,
 			COALESCE(NULLIF(operator.nickname, ''), operator.username, '') AS operator_name,
 			CASE WHEN wr.payment_remark <> '' THEN wr.payment_remark ELSE wr.review_remark END AS remark,
+			'' AS category,
+			'' AS voucher_url,
+			NULL AS voided_at,
+			NULL AS voided_by,
+			'' AS voided_by_name,
+			'' AS void_reason,
 			NULL AS source_payload`).
 		Joins("LEFT JOIN users AS u ON u.id = wr.user_id").
 		Joins("LEFT JOIN admin_users AS operator ON operator.id = COALESCE(wr.paid_by, wr.reviewed_by)")
 
-	union := db.Raw("? UNION ALL ?", platformManaged, withdrawal)
+	manualOffline := db.Table("manual_disbursements AS md").
+		Select(`'manual_offline' AS source_type,
+			md.id AS source_id,
+			md.disbursement_no AS business_no,
+			0 AS order_id,
+			0 AS withdrawal_id,
+			0 AS user_id,
+			md.payee_name,
+			'' AS payee_phone,
+			'' AS uploader_name,
+			'' AS source_channel,
+			'' AS account_type,
+			'' AS account_name,
+			'' AS account_no,
+			'' AS bank_name,
+			md.amount_cent,
+			0 AS fee_cent,
+			md.amount_cent AS actual_amount_cent,
+			md.status,
+			md.status AS raw_status,
+			md.created_at AS business_created_at,
+			md.paid_at,
+			md.created_by AS operator_id,
+			COALESCE(NULLIF(creator.nickname, ''), creator.username, '') AS operator_name,
+			md.remark,
+			md.category,
+			md.voucher_url,
+			md.voided_at,
+			md.voided_by,
+			COALESCE(NULLIF(voider.nickname, ''), voider.username, '') AS voided_by_name,
+			md.void_reason,
+			NULL AS source_payload`).
+		Joins("LEFT JOIN admin_users AS creator ON creator.id = md.created_by").
+		Joins("LEFT JOIN admin_users AS voider ON voider.id = md.voided_by")
+
+	union := db.Raw("? UNION ALL ? UNION ALL ?", platformManaged, withdrawal, manualOffline)
 	return db.Table("(?) AS d", union)
 }
 
@@ -179,6 +226,12 @@ type disbursementItemRow struct {
 	OperatorID        *uint64
 	OperatorName      string
 	Remark            string
+	Category          string
+	VoucherURL        string
+	VoidedAt          *time.Time
+	VoidedBy          *uint64
+	VoidedByName      string
+	VoidReason        string
 	SourcePayload     []byte
 }
 
@@ -217,5 +270,11 @@ func (r disbursementItemRow) toDTO() DisbursementItemDTO {
 		OperatorID:        r.OperatorID,
 		OperatorName:      r.OperatorName,
 		Remark:            r.Remark,
+		Category:          r.Category,
+		VoucherURL:        r.VoucherURL,
+		VoidedAt:          r.VoidedAt,
+		VoidedBy:          r.VoidedBy,
+		VoidedByName:      r.VoidedByName,
+		VoidReason:        r.VoidReason,
 	}
 }

backend/internal/modules/adminfinance/disbursement_list_test.go

@@ -36,6 +36,12 @@ func TestDisbursementListCombinesPlatformSettlementsAndWithdrawals(t *testing.T)
 		)`,
 		`CREATE TABLE users (id INTEGER PRIMARY KEY, nickname TEXT, phone TEXT)`,
 		`CREATE TABLE admin_users (id INTEGER PRIMARY KEY, nickname TEXT, username TEXT)`,
+		`CREATE TABLE manual_disbursements (
+			id INTEGER PRIMARY KEY, disbursement_no TEXT, category TEXT, payee_name TEXT,
+			amount_cent INTEGER, paid_at DATETIME, remark TEXT, voucher_url TEXT,
+			status TEXT, created_by INTEGER, voided_by INTEGER, voided_at DATETIME,
+			void_reason TEXT, created_at DATETIME
+		)`,
 	}
 	for _, statement := range statements {
 		if err := db.Exec(statement).Error; err != nil {
@@ -50,7 +56,7 @@ func TestDisbursementListCombinesPlatformSettlementsAndWithdrawals(t *testing.T)
 		t.Fatal(err)
 	}
 	if err := db.Exec(`INSERT INTO admin_users (id, nickname, username) VALUES
-		(7, '财务甲', 'finance_a')`).Error; err != nil {
+		(7, '财务甲', 'finance_a'), (8, '财务乙', 'finance_b')`).Error; err != nil {
 		t.Fatal(err)
 	}
 	if err := db.Exec(`INSERT INTO listing_uploads
@@ -80,6 +86,15 @@ func TestDisbursementListCombinesPlatformSettlementsAndWithdrawals(t *testing.T)
 		at(5), at(6), at(7), at(8)).Error; err != nil {
 		t.Fatal(err)
 	}
+	if err := db.Exec(`INSERT INTO manual_disbursements
+		(id, disbursement_no, category, payee_name, amount_cent, paid_at, remark,
+		 voucher_url, status, created_by, voided_by, voided_at, void_reason, created_at)
+		VALUES
+		(20, 'OD202607010001', 'user_compensation', '李四', 2500, ?, '用户补偿', '', 'paid', 7, NULL, NULL, '', ?),
+		(21, 'OD202607010002', 'other', '测试单位', 6000, ?, '重复录入', '', 'voided', 7, 8, ?, '重复记录', ?)`,
+		at(6), at(5), at(7), at(8), at(5)).Error; err != nil {
+		t.Fatal(err)
+	}
 
 	repo := NewRepository(db)
 	query := DisbursementQuery{
@@ -93,11 +108,11 @@ func TestDisbursementListCombinesPlatformSettlementsAndWithdrawals(t *testing.T)
 	if err != nil {
 		t.Fatalf("Disbursements() error = %v", err)
 	}
-	if result.Total != 5 || len(result.Items) != 5 {
-		t.Fatalf("记录数 = %d/%d, want 5/5", result.Total, len(result.Items))
+	if result.Total != 7 || len(result.Items) != 7 {
+		t.Fatalf("记录数 = %d/%d, want 7/7", result.Total, len(result.Items))
 	}
-	if result.Summary.PaidAmountCent != 21900 || result.Summary.PaidCount != 2 {
-		t.Fatalf("已出款 = %d/%d, want 21900/2", result.Summary.PaidAmountCent, result.Summary.PaidCount)
+	if result.Summary.PaidAmountCent != 24400 || result.Summary.PaidCount != 3 {
+		t.Fatalf("已出款 = %d/%d, want 24400/3", result.Summary.PaidAmountCent, result.Summary.PaidCount)
 	}
 	if result.Summary.PaymentPendingAmountCent != 11000 || result.Summary.PaymentPendingCount != 2 {
 		t.Fatalf("待打款 = %d/%d, want 11000/2", result.Summary.PaymentPendingAmountCent, result.Summary.PaymentPendingCount)
@@ -120,6 +135,17 @@ func TestDisbursementListCombinesPlatformSettlementsAndWithdrawals(t *testing.T)
 		t.Fatalf("平台收款人/上传人 = %s/%s/%s", platformItem.PayeeName, platformItem.PayeePhone, platformItem.UploaderName)
 	}
 
+	var manualItem *DisbursementItemDTO
+	for index := range result.Items {
+		if result.Items[index].BusinessNo == "OD202607010001" {
+			manualItem = &result.Items[index]
+			break
+		}
+	}
+	if manualItem == nil || manualItem.SourceType != "manual_offline" || manualItem.Category != "user_compensation" || manualItem.OperatorName != "财务甲" {
+		t.Fatalf("其他线下出款信息不正确: %+v", manualItem)
+	}
+
 	paidWithdrawals, err := repo.Disbursements(t.Context(), DisbursementQuery{
 		SourceType: "withdrawal",
 		Status:     "paid",

backend/internal/modules/adminfinance/disbursement_test.go

@@ -35,10 +35,19 @@ func TestDisbursementStatisticsUseActualPaymentTimeAndAmount(t *testing.T) {
 	)`).Error; err != nil {
 		t.Fatalf("创建提现表失败: %v", err)
 	}
+	if err := db.Exec(`CREATE TABLE manual_disbursements (
+		id INTEGER PRIMARY KEY,
+		status TEXT NOT NULL,
+		amount_cent INTEGER NOT NULL,
+		paid_at DATETIME NOT NULL
+	)`).Error; err != nil {
+		t.Fatalf("创建其他线下出款表失败: %v", err)
+	}
 
 	loc := timeutil.ShanghaiLocation()
 	inRangeOffline := time.Date(2026, 7, 1, 10, 0, 0, 0, loc)
 	inRangeWithdrawal := time.Date(2026, 7, 2, 11, 0, 0, 0, loc)
+	inRangeManual := time.Date(2026, 7, 3, 12, 0, 0, 0, loc)
 	outOfRange := time.Date(2026, 6, 30, 23, 59, 0, 0, loc)
 
 	for _, args := range [][]any{
@@ -54,6 +63,16 @@ func TestDisbursementStatisticsUseActualPaymentTimeAndAmount(t *testing.T) {
 			t.Fatalf("写入订单失败: %v", err)
 		}
 	}
+	for _, args := range [][]any{
+		{1, "paid", 2500, inRangeManual},
+		{2, "paid", 1000, outOfRange},
+		{3, "voided", 6000, inRangeManual},
+	} {
+		if err := db.Exec(`INSERT INTO manual_disbursements
+			(id, status, amount_cent, paid_at) VALUES (?, ?, ?, ?)`, args...).Error; err != nil {
+			t.Fatalf("写入其他线下出款失败: %v", err)
+		}
+	}
 	for _, args := range [][]any{
 		{1, "completed", 10000, 100, 9900, inRangeWithdrawal},
 		{2, "completed", 5000, 0, 5000, outOfRange},
@@ -77,8 +96,8 @@ func TestDisbursementStatisticsUseActualPaymentTimeAndAmount(t *testing.T) {
 	if err != nil {
 		t.Fatalf("disbursementSummary() error = %v", err)
 	}
-	if summary.PaidAmountCent != 21900 || summary.PaidCount != 2 {
-		t.Fatalf("实际出款 = %d/%d, want 21900/2", summary.PaidAmountCent, summary.PaidCount)
+	if summary.PaidAmountCent != 24400 || summary.PaidCount != 3 {
+		t.Fatalf("实际出款 = %d/%d, want 24400/3", summary.PaidAmountCent, summary.PaidCount)
 	}
 	if summary.OfflineSettlementPaidAmountCent != 12000 || summary.OfflineSettlementPaidCount != 1 {
 		t.Fatalf("代管打款 = %d/%d, want 12000/1", summary.OfflineSettlementPaidAmountCent, summary.OfflineSettlementPaidCount)
@@ -86,6 +105,9 @@ func TestDisbursementStatisticsUseActualPaymentTimeAndAmount(t *testing.T) {
 	if summary.WithdrawalAmountCent != 10000 || summary.WithdrawalFeeAmountCent != 100 || summary.WithdrawalPaidAmountCent != 9900 {
 		t.Fatalf("提现申请/手续费/实付 = %d/%d/%d, want 10000/100/9900", summary.WithdrawalAmountCent, summary.WithdrawalFeeAmountCent, summary.WithdrawalPaidAmountCent)
 	}
+	if summary.ManualPaidAmountCent != 2500 || summary.ManualPaidCount != 1 {
+		t.Fatalf("其他线下出款 = %d/%d, want 2500/1", summary.ManualPaidAmountCent, summary.ManualPaidCount)
+	}
 	if summary.PendingPaymentAmountCent != 12800 || summary.PendingPaymentCount != 2 {
 		t.Fatalf("待出款 = %d/%d, want 12800/2", summary.PendingPaymentAmountCent, summary.PendingPaymentCount)
 	}
@@ -97,8 +119,8 @@ func TestDisbursementStatisticsUseActualPaymentTimeAndAmount(t *testing.T) {
 	if err != nil {
 		t.Fatalf("dailyDisbursements() error = %v", err)
 	}
-	if len(daily) != 2 {
-		t.Fatalf("每日出款行数 = %d, want 2", len(daily))
+	if len(daily) != 3 {
+		t.Fatalf("每日出款行数 = %d, want 3", len(daily))
 	}
 	if daily[0].Date != "2026-07-01" || daily[0].OfflineSettlementPaidAmountCent != 12000 {
 		t.Fatalf("第一日代管出款 = %+v", daily[0])
@@ -106,4 +128,7 @@ func TestDisbursementStatisticsUseActualPaymentTimeAndAmount(t *testing.T) {
 	if daily[1].Date != "2026-07-02" || daily[1].WithdrawalPaidAmountCent != 9900 {
 		t.Fatalf("第二日提现出款 = %+v", daily[1])
 	}
+	if daily[2].Date != "2026-07-03" || daily[2].ManualPaidAmountCent != 2500 {
+		t.Fatalf("第三日其他线下出款 = %+v", daily[2])
+	}
 }

backend/internal/modules/adminfinance/dto.go

@@ -69,6 +69,8 @@ type DisbursementSummaryDTO struct {
 	WithdrawalPendingCount             int64 `json:"withdrawal_pending_count"`
 	WithdrawalReviewAmountCent         int64 `json:"withdrawal_review_amount_cent"`
 	WithdrawalReviewCount              int64 `json:"withdrawal_review_count"`
+	ManualPaidAmountCent               int64 `json:"manual_paid_amount_cent"`
+	ManualPaidCount                    int64 `json:"manual_paid_count"`
 }
 
 type DisbursementListDTO struct {
@@ -115,6 +117,44 @@ type DisbursementItemDTO struct {
 	OperatorID        *uint64    `json:"operator_id,omitempty"`
 	OperatorName      string     `json:"operator_name"`
 	Remark            string     `json:"remark"`
+	Category          string     `json:"category"`
+	VoucherURL        string     `json:"voucher_url"`
+	VoidedAt          *time.Time `json:"voided_at,omitempty"`
+	VoidedBy          *uint64    `json:"voided_by,omitempty"`
+	VoidedByName      string     `json:"voided_by_name"`
+	VoidReason        string     `json:"void_reason"`
+}
+
+type CreateManualDisbursementRequest struct {
+	Category   string    `json:"category"`
+	PayeeName  string    `json:"payee_name"`
+	AmountCent int64     `json:"amount_cent"`
+	PaidAt     time.Time `json:"paid_at"`
+	Remark     string    `json:"remark"`
+	VoucherURL string    `json:"voucher_url"`
+}
+
+type VoidManualDisbursementRequest struct {
+	Reason string `json:"reason"`
+}
+
+type ManualDisbursementDTO struct {
+	ID             uint64     `json:"id"`
+	DisbursementNo string     `json:"disbursement_no"`
+	Category       string     `json:"category"`
+	PayeeName      string     `json:"payee_name"`
+	AmountCent     int64      `json:"amount_cent"`
+	PaidAt         time.Time  `json:"paid_at"`
+	Remark         string     `json:"remark"`
+	VoucherURL     string     `json:"voucher_url"`
+	Status         string     `json:"status"`
+	CreatedBy      uint64     `json:"created_by"`
+	CreatedByName  string     `json:"created_by_name"`
+	VoidedBy       *uint64    `json:"voided_by,omitempty"`
+	VoidedByName   string     `json:"voided_by_name"`
+	VoidedAt       *time.Time `json:"voided_at,omitempty"`
+	VoidReason     string     `json:"void_reason"`
+	CreatedAt      time.Time  `json:"created_at"`
 }
 
 type FinanceSummaryDTO struct {
@@ -166,6 +206,8 @@ type FinanceDailyDTO struct {
 	OfflineSettlementPaidCount         int64  `json:"offline_settlement_paid_count"`
 	WithdrawalPaidAmountCent           int64  `json:"withdrawal_paid_amount_cent"`
 	WithdrawalPaidCount                int64  `json:"withdrawal_paid_count"`
+	ManualPaidAmountCent               int64  `json:"manual_paid_amount_cent"`
+	ManualPaidCount                    int64  `json:"manual_paid_count"`
 	DisbursementPaidAmountCent         int64  `json:"disbursement_paid_amount_cent"`
 	DisbursementPaidCount              int64  `json:"disbursement_paid_count"`
 }

backend/internal/modules/adminfinance/handler.go

@@ -7,6 +7,8 @@ import (
 	"strings"
 	"time"
 
+	"hfb_sys/backend/internal/auditlog"
+	"hfb_sys/backend/internal/middleware"
 	"hfb_sys/backend/internal/timeutil"
 	"hfb_sys/backend/pkg/response"
 
@@ -60,6 +62,49 @@ func (h *Handler) Disbursements(c *gin.Context) {
 	response.OK(c, result)
 }
 
+func (h *Handler) CreateManualDisbursement(c *gin.Context) {
+	adminID, ok := financeAdminID(c)
+	if !ok {
+		response.Unauthorized(c, "缺少管理员上下文")
+		return
+	}
+	var req CreateManualDisbursementRequest
+	if err := c.ShouldBindJSON(&req); err != nil {
+		response.BadRequest(c, "线下出款信息不正确")
+		return
+	}
+	item, err := h.service.CreateManualDisbursement(c.Request.Context(), req, adminID, financeAuditMeta(c))
+	if err != nil {
+		writeFinanceError(c, err)
+		return
+	}
+	response.Created(c, item)
+}
+
+func (h *Handler) VoidManualDisbursement(c *gin.Context) {
+	adminID, ok := financeAdminID(c)
+	if !ok {
+		response.Unauthorized(c, "缺少管理员上下文")
+		return
+	}
+	id, err := strconv.ParseUint(c.Param("id"), 10, 64)
+	if err != nil || id == 0 {
+		response.BadRequest(c, "线下出款记录 ID 不正确")
+		return
+	}
+	var req VoidManualDisbursementRequest
+	if err := c.ShouldBindJSON(&req); err != nil {
+		response.BadRequest(c, "请填写作废原因")
+		return
+	}
+	item, err := h.service.VoidManualDisbursement(c.Request.Context(), id, req.Reason, adminID, financeAuditMeta(c))
+	if err != nil {
+		writeFinanceError(c, err)
+		return
+	}
+	response.OK(c, item)
+}
+
 func parseDashboardQuery(c *gin.Context) (DashboardQuery, bool) {
 	start, end, ok := parseDateRange(c, 6)
 	if !ok {
@@ -124,11 +169,11 @@ func parseDisbursementQuery(c *gin.Context) (DisbursementQuery, bool) {
 		StartDate:  start,
 		EndDate:    end,
 	}
-	if query.SourceType != "" && query.SourceType != "platform_managed" && query.SourceType != "withdrawal" {
+	if query.SourceType != "" && query.SourceType != "platform_managed" && query.SourceType != "withdrawal" && query.SourceType != "manual_offline" {
 		response.BadRequest(c, "出款类型不正确")
 		return query, false
 	}
-	if query.Status != "" && query.Status != "review_pending" && query.Status != "payment_pending" && query.Status != "paid" && query.Status != "rejected" && query.Status != "cancelled" {
+	if query.Status != "" && query.Status != "review_pending" && query.Status != "payment_pending" && query.Status != "paid" && query.Status != "rejected" && query.Status != "cancelled" && query.Status != "voided" {
 		response.BadRequest(c, "出款状态不正确")
 		return query, false
 	}
@@ -186,7 +231,30 @@ func writeFinanceError(c *gin.Context, err error) {
 	switch {
 	case errors.Is(err, ErrDependencyUnavailable):
 		response.ServiceUnavailable(c, "数据库未连接")
+	case errors.Is(err, ErrInvalidManualDisbursement):
+		response.BadRequest(c, "线下出款信息不正确")
+	case errors.Is(err, ErrManualDisbursementNotFound):
+		response.NotFound(c, "线下出款记录不存在")
+	case errors.Is(err, ErrManualDisbursementNotPaid):
+		response.BadRequest(c, "该线下出款记录已作废")
 	default:
 		response.Error(c, http.StatusInternalServerError, "finance_error", "财务数据暂时不可用")
 	}
 }
+
+func financeAdminID(c *gin.Context) (uint64, bool) {
+	value, ok := c.Get(middleware.ContextAdminID)
+	if !ok {
+		return 0, false
+	}
+	adminID, ok := value.(uint64)
+	return adminID, ok
+}
+
+func financeAuditMeta(c *gin.Context) auditlog.Meta {
+	return auditlog.Meta{
+		IP:        c.ClientIP(),
+		UserAgent: c.GetHeader("User-Agent"),
+		RequestID: middleware.GetRequestID(c),
+	}
+}

backend/internal/modules/adminfinance/manual_disbursement.go

@@ -0,0 +1,200 @@
+package adminfinance
+
+import (
+	"context"
+	"crypto/rand"
+	"encoding/hex"
+	"errors"
+	"fmt"
+	"time"
+
+	"hfb_sys/backend/internal/auditlog"
+	"hfb_sys/backend/internal/timeutil"
+
+	"gorm.io/gorm"
+	"gorm.io/gorm/clause"
+)
+
+type manualDisbursementRecord struct {
+	ID             uint64
+	DisbursementNo string
+	Category       string
+	PayeeName      string
+	AmountCent     int64
+	PaidAt         time.Time
+	Remark         string
+	VoucherURL     string
+	Status         string
+	CreatedBy      uint64
+	VoidedBy       *uint64
+	VoidedAt       *time.Time
+	VoidReason     string
+	CreatedAt      time.Time
+	UpdatedAt      time.Time
+}
+
+func (manualDisbursementRecord) TableName() string {
+	return "manual_disbursements"
+}
+
+func (r *Repository) CreateManualDisbursement(
+	ctx context.Context,
+	req CreateManualDisbursementRequest,
+	adminID uint64,
+	meta auditlog.Meta,
+) (*ManualDisbursementDTO, error) {
+	disbursementNo, err := newManualDisbursementNo()
+	if err != nil {
+		return nil, err
+	}
+	record := manualDisbursementRecord{
+		DisbursementNo: disbursementNo,
+		Category:       req.Category,
+		PayeeName:      req.PayeeName,
+		AmountCent:     req.AmountCent,
+		PaidAt:         req.PaidAt,
+		Remark:         req.Remark,
+		VoucherURL:     req.VoucherURL,
+		Status:         "paid",
+		CreatedBy:      adminID,
+	}
+	err = r.db.WithContext(ctx).Transaction(func(tx *gorm.DB) error {
+		if err := tx.Create(&record).Error; err != nil {
+			return err
+		}
+		id := record.ID
+		return auditlog.Append(tx, auditlog.Entry{
+			ActorType: "admin",
+			ActorID:   adminID,
+			Action:    "manual_disbursement_create",
+			BizType:   "manual_disbursement",
+			BizID:     &id,
+			Meta:      meta,
+			Detail: map[string]any{
+				"disbursement_no": disbursementNo,
+				"category":        req.Category,
+				"payee_name":      req.PayeeName,
+				"amount_cent":     req.AmountCent,
+				"paid_at":         req.PaidAt,
+				"has_voucher":     req.VoucherURL != "",
+			},
+		})
+	})
+	if err != nil {
+		return nil, err
+	}
+	return r.findManualDisbursement(ctx, record.ID)
+}
+
+func (r *Repository) VoidManualDisbursement(
+	ctx context.Context,
+	id uint64,
+	reason string,
+	adminID uint64,
+	meta auditlog.Meta,
+) (*ManualDisbursementDTO, error) {
+	err := r.db.WithContext(ctx).Transaction(func(tx *gorm.DB) error {
+		var record manualDisbursementRecord
+		if err := tx.Clauses(clause.Locking{Strength: "UPDATE"}).First(&record, id).Error; err != nil {
+			if errors.Is(err, gorm.ErrRecordNotFound) {
+				return ErrManualDisbursementNotFound
+			}
+			return err
+		}
+		if record.Status != "paid" {
+			return ErrManualDisbursementNotPaid
+		}
+
+		now := timeutil.ShanghaiNow()
+		if err := tx.Model(&record).Updates(map[string]any{
+			"status":      "voided",
+			"voided_by":   adminID,
+			"voided_at":   now,
+			"void_reason": reason,
+			"updated_at":  now,
+		}).Error; err != nil {
+			return err
+		}
+		bizID := record.ID
+		return auditlog.Append(tx, auditlog.Entry{
+			ActorType: "admin",
+			ActorID:   adminID,
+			Action:    "manual_disbursement_void",
+			BizType:   "manual_disbursement",
+			BizID:     &bizID,
+			Meta:      meta,
+			Detail: map[string]any{
+				"disbursement_no": record.DisbursementNo,
+				"amount_cent":     record.AmountCent,
+				"reason":          reason,
+			},
+		})
+	})
+	if err != nil {
+		return nil, err
+	}
+	return r.findManualDisbursement(ctx, id)
+}
+
+func (r *Repository) findManualDisbursement(ctx context.Context, id uint64) (*ManualDisbursementDTO, error) {
+	var row manualDisbursementDetailRow
+	err := r.db.WithContext(ctx).Table("manual_disbursements AS md").
+		Select(`md.*,
+			COALESCE(NULLIF(creator.nickname, ''), creator.username, '') AS created_by_name,
+			COALESCE(NULLIF(voider.nickname, ''), voider.username, '') AS voided_by_name`).
+		Joins("LEFT JOIN admin_users AS creator ON creator.id = md.created_by").
+		Joins("LEFT JOIN admin_users AS voider ON voider.id = md.voided_by").
+		Where("md.id = ?", id).
+		Take(&row).Error
+	if errors.Is(err, gorm.ErrRecordNotFound) {
+		return nil, ErrManualDisbursementNotFound
+	}
+	if err != nil {
+		return nil, err
+	}
+	return &ManualDisbursementDTO{
+		ID:             row.ID,
+		DisbursementNo: row.DisbursementNo,
+		Category:       row.Category,
+		PayeeName:      row.PayeeName,
+		AmountCent:     row.AmountCent,
+		PaidAt:         row.PaidAt,
+		Remark:         row.Remark,
+		VoucherURL:     row.VoucherURL,
+		Status:         row.Status,
+		CreatedBy:      row.CreatedBy,
+		CreatedByName:  row.CreatedByName,
+		VoidedBy:       row.VoidedBy,
+		VoidedByName:   row.VoidedByName,
+		VoidedAt:       row.VoidedAt,
+		VoidReason:     row.VoidReason,
+		CreatedAt:      row.CreatedAt,
+	}, nil
+}
+
+type manualDisbursementDetailRow struct {
+	ID             uint64
+	DisbursementNo string
+	Category       string
+	PayeeName      string
+	AmountCent     int64
+	PaidAt         time.Time
+	Remark         string
+	VoucherURL     string
+	Status         string
+	CreatedBy      uint64
+	CreatedByName  string
+	VoidedBy       *uint64
+	VoidedByName   string
+	VoidedAt       *time.Time
+	VoidReason     string
+	CreatedAt      time.Time
+}
+
+func newManualDisbursementNo() (string, error) {
+	buf := make([]byte, 4)
+	if _, err := rand.Read(buf); err != nil {
+		return "", err
+	}
+	return fmt.Sprintf("OD%s%s", timeutil.ShanghaiNow().Format("20060102150405"), hex.EncodeToString(buf)), nil
+}

backend/internal/modules/adminfinance/manual_disbursement_test.go

@@ -0,0 +1,96 @@
+package adminfinance
+
+import (
+	"errors"
+	"testing"
+	"time"
+
+	"hfb_sys/backend/internal/auditlog"
+	"hfb_sys/backend/internal/timeutil"
+
+	"gorm.io/driver/sqlite"
+	"gorm.io/gorm"
+	"gorm.io/gorm/logger"
+)
+
+func TestManualDisbursementCreateAndVoid(t *testing.T) {
+	db, err := gorm.Open(sqlite.Open(":memory:"), &gorm.Config{Logger: logger.Default.LogMode(logger.Silent)})
+	if err != nil {
+		t.Fatalf("打开测试数据库失败: %v", err)
+	}
+	statements := []string{
+		`CREATE TABLE manual_disbursements (
+			id INTEGER PRIMARY KEY AUTOINCREMENT, disbursement_no TEXT NOT NULL UNIQUE,
+			category TEXT NOT NULL, payee_name TEXT NOT NULL, amount_cent INTEGER NOT NULL,
+			paid_at DATETIME NOT NULL, remark TEXT NOT NULL, voucher_url TEXT NOT NULL,
+			status TEXT NOT NULL, created_by INTEGER NOT NULL, voided_by INTEGER,
+			voided_at DATETIME, void_reason TEXT NOT NULL DEFAULT '', created_at DATETIME,
+			updated_at DATETIME
+		)`,
+		`CREATE TABLE admin_users (id INTEGER PRIMARY KEY, nickname TEXT, username TEXT)`,
+		`CREATE TABLE audit_logs (
+			id INTEGER PRIMARY KEY AUTOINCREMENT, actor_type TEXT, actor_id INTEGER,
+			action TEXT, biz_type TEXT, biz_id INTEGER, ip TEXT, user_agent TEXT,
+			detail BLOB, created_at DATETIME
+		)`,
+	}
+	for _, statement := range statements {
+		if err := db.Exec(statement).Error; err != nil {
+			t.Fatalf("创建测试表失败: %v", err)
+		}
+	}
+	if err := db.Exec(`INSERT INTO admin_users (id, nickname, username) VALUES
+		(7, '财务甲', 'finance_a'), (8, '财务乙', 'finance_b')`).Error; err != nil {
+		t.Fatal(err)
+	}
+
+	repo := NewRepository(db)
+	paidAt := time.Date(2026, 7, 20, 9, 30, 0, 0, timeutil.ShanghaiLocation())
+	created, err := repo.CreateManualDisbursement(t.Context(), CreateManualDisbursementRequest{
+		Category:   "operating_expense",
+		PayeeName:  "测试供应商",
+		AmountCent: 8800,
+		PaidAt:     paidAt,
+		Remark:     "测试运营支出",
+		VoucherURL: "/api/files/object?key=manual-disbursement%2Fvoucher.webp",
+	}, 7, auditlog.Meta{RequestID: "req-create"})
+	if err != nil {
+		t.Fatalf("创建其他线下出款失败: %v", err)
+	}
+	if created.ID == 0 || created.DisbursementNo == "" || created.Status != "paid" || created.CreatedByName != "财务甲" {
+		t.Fatalf("创建结果不正确: %+v", created)
+	}
+
+	voided, err := repo.VoidManualDisbursement(t.Context(), created.ID, "录入金额有误", 8, auditlog.Meta{RequestID: "req-void"})
+	if err != nil {
+		t.Fatalf("作废其他线下出款失败: %v", err)
+	}
+	if voided.Status != "voided" || voided.VoidedByName != "财务乙" || voided.VoidReason != "录入金额有误" || voided.VoidedAt == nil {
+		t.Fatalf("作废结果不正确: %+v", voided)
+	}
+
+	if _, err := repo.VoidManualDisbursement(t.Context(), created.ID, "重复作废", 8, auditlog.Meta{}); !errors.Is(err, ErrManualDisbursementNotPaid) {
+		t.Fatalf("重复作废错误 = %v, want ErrManualDisbursementNotPaid", err)
+	}
+	var auditCount int64
+	if err := db.Table("audit_logs").Where("biz_type = ?", "manual_disbursement").Count(&auditCount).Error; err != nil {
+		t.Fatal(err)
+	}
+	if auditCount != 2 {
+		t.Fatalf("审计日志数量 = %d, want 2", auditCount)
+	}
+}
+
+func TestManualDisbursementValidation(t *testing.T) {
+	service := NewService(&Repository{})
+	_, err := service.CreateManualDisbursement(t.Context(), CreateManualDisbursementRequest{
+		Category:   "unknown",
+		PayeeName:  "测试收款人",
+		AmountCent: 100,
+		PaidAt:     timeutil.ShanghaiNow(),
+		Remark:     "测试",
+	}, 1, auditlog.Meta{})
+	if !errors.Is(err, ErrInvalidManualDisbursement) {
+		t.Fatalf("无效分类错误 = %v, want ErrInvalidManualDisbursement", err)
+	}
+}

backend/internal/modules/adminfinance/service.go

@@ -3,9 +3,19 @@ package adminfinance
 import (
 	"context"
 	"errors"
+	"net/url"
+	"strings"
+	"unicode/utf8"
+
+	"hfb_sys/backend/internal/auditlog"
 )
 
-var ErrDependencyUnavailable = errors.New("dependency unavailable")
+var (
+	ErrDependencyUnavailable      = errors.New("dependency unavailable")
+	ErrInvalidManualDisbursement  = errors.New("invalid manual disbursement")
+	ErrManualDisbursementNotFound = errors.New("manual disbursement not found")
+	ErrManualDisbursementNotPaid  = errors.New("manual disbursement is not paid")
+)
 
 type Service struct {
 	repo *Repository
@@ -53,3 +63,66 @@ func (s *Service) Disbursements(ctx context.Context, query DisbursementQuery) (*
 	}
 	return s.repo.Disbursements(ctx, query)
 }
+
+func (s *Service) CreateManualDisbursement(
+	ctx context.Context,
+	req CreateManualDisbursementRequest,
+	adminID uint64,
+	meta auditlog.Meta,
+) (*ManualDisbursementDTO, error) {
+	if s.repo == nil {
+		return nil, ErrDependencyUnavailable
+	}
+	req.Category = strings.TrimSpace(req.Category)
+	req.PayeeName = strings.TrimSpace(req.PayeeName)
+	req.Remark = strings.TrimSpace(req.Remark)
+	req.VoucherURL = strings.TrimSpace(req.VoucherURL)
+	if !validManualDisbursementCategory(req.Category) ||
+		utf8.RuneCountInString(req.PayeeName) < 1 || utf8.RuneCountInString(req.PayeeName) > 100 ||
+		req.AmountCent <= 0 || req.PaidAt.IsZero() ||
+		utf8.RuneCountInString(req.Remark) < 1 || utf8.RuneCountInString(req.Remark) > 500 ||
+		!validManualVoucherURL(req.VoucherURL) {
+		return nil, ErrInvalidManualDisbursement
+	}
+	return s.repo.CreateManualDisbursement(ctx, req, adminID, meta)
+}
+
+func (s *Service) VoidManualDisbursement(
+	ctx context.Context,
+	id uint64,
+	reason string,
+	adminID uint64,
+	meta auditlog.Meta,
+) (*ManualDisbursementDTO, error) {
+	if s.repo == nil {
+		return nil, ErrDependencyUnavailable
+	}
+	reason = strings.TrimSpace(reason)
+	if id == 0 || utf8.RuneCountInString(reason) < 1 || utf8.RuneCountInString(reason) > 255 {
+		return nil, ErrInvalidManualDisbursement
+	}
+	return s.repo.VoidManualDisbursement(ctx, id, reason, adminID, meta)
+}
+
+func validManualDisbursementCategory(category string) bool {
+	switch category {
+	case "user_compensation", "seller_supplement", "operating_expense", "channel_fee", "other":
+		return true
+	default:
+		return false
+	}
+}
+
+func validManualVoucherURL(raw string) bool {
+	if raw == "" {
+		return true
+	}
+	if len(raw) > 500 {
+		return false
+	}
+	parsed, err := url.Parse(raw)
+	if err != nil || parsed.IsAbs() || parsed.Path != "/api/files/object" {
+		return false
+	}
+	return strings.HasPrefix(parsed.Query().Get("key"), "manual-disbursement/")
+}

backend/internal/modules/file/service.go

@@ -115,7 +115,7 @@ func fileURLForScene(scene string, key string) string {
 func normalizeScene(scene string) string {
 	scene = strings.TrimSpace(strings.ToLower(scene))
 	switch scene {
-	case "listing", "handoff", "dispute", "realname", "avatar", "home-banner", "chat", "payment-cert", "announcement", "qrcode", "mohong", "crash", "aw-recycle":
+	case "listing", "handoff", "dispute", "realname", "avatar", "home-banner", "chat", "payment-cert", "announcement", "qrcode", "mohong", "crash", "aw-recycle", "manual-disbursement":
 		return scene
 	default:
 		return "misc"

backend/internal/router/router.go

@@ -639,6 +639,8 @@ func New(cfg config.Config, deps Dependencies, logger *zap.Logger) *gin.Engine {
 			adminRoutes.GET("/finance/dashboard", requirePerm("wallet:view"), adminFinanceHandler.Dashboard)
 			adminRoutes.GET("/finance/details", requirePerm("wallet:view"), adminFinanceHandler.Details)
 			adminRoutes.GET("/finance/disbursements", requirePerm("wallet:view"), adminFinanceHandler.Disbursements)
+			adminRoutes.POST("/finance/manual-disbursements", requirePerm("finance:manual_disbursement"), adminFinanceHandler.CreateManualDisbursement)
+			adminRoutes.POST("/finance/manual-disbursements/:id/void", requirePerm("finance:manual_disbursement"), adminFinanceHandler.VoidManualDisbursement)
 			adminRoutes.GET("/wallet/ledger", requirePerm("wallet:view"), walletHandler.AdminLedger)
 			adminRoutes.GET("/payments", requirePerm("wallet:view"), paymentHandler.AdminList)