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.ManualPaidAmountCent = row.ManualPaidAmountCent
-		item.DisbursementPaidCount = row.OfflineSettlementPaidCount + row.WithdrawalPaidCount
+		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,
+		PaidAmountCent:                     offlinePaid.AmountCent + withdrawalPaid.ActualAmountCent + manualPaid.AmountCent,
-		PaidCount:                          offlinePaid.Count + withdrawalPaid.Count,
+		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 {
+	if result.Total != 7 || len(result.Items) != 7 {
-		t.Fatalf("记录数 = %d/%d, want 5/5", result.Total, len(result.Items))
+		t.Fatalf("记录数 = %d/%d, want 7/7", result.Total, len(result.Items))
 	}
-	if result.Summary.PaidAmountCent != 21900 || result.Summary.PaidCount != 2 {
+	if result.Summary.PaidAmountCent != 24400 || result.Summary.PaidCount != 3 {
-		t.Fatalf("已出款 = %d/%d, want 21900/2", result.Summary.PaidAmountCent, result.Summary.PaidCount)
+		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 {
+	if summary.PaidAmountCent != 24400 || summary.PaidCount != 3 {
-		t.Fatalf("实际出款 = %d/%d, want 21900/2", summary.PaidAmountCent, summary.PaidCount)
+		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 {
+	if len(daily) != 3 {
-		t.Fatalf("每日出款行数 = %d, want 2", len(daily))
+		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)
 

backend/migrations/000039_manual_offline_disbursements.sql

@@ -0,0 +1,44 @@
+-- +goose Up
+
+CREATE TABLE manual_disbursements (
+  id BIGINT UNSIGNED NOT NULL AUTO_INCREMENT,
+  disbursement_no VARCHAR(64) NOT NULL COMMENT '其他线下出款单号',
+  category VARCHAR(32) NOT NULL COMMENT '出款分类',
+  payee_name VARCHAR(100) NOT NULL COMMENT '收款人或单位名称',
+  amount_cent BIGINT NOT NULL COMMENT '实际出款金额(分)',
+  paid_at DATETIME NOT NULL COMMENT '实际出款时间',
+  remark VARCHAR(500) NOT NULL COMMENT '出款用途备注',
+  voucher_url VARCHAR(500) NOT NULL DEFAULT '' COMMENT '付款凭证地址',
+  status VARCHAR(16) NOT NULL DEFAULT 'paid' COMMENT '状态: paid已出款/voided已作废',
+  created_by BIGINT UNSIGNED NOT NULL COMMENT '录入管理员ID',
+  voided_by BIGINT UNSIGNED NULL COMMENT '作废管理员ID',
+  voided_at DATETIME NULL COMMENT '作废时间',
+  void_reason VARCHAR(255) NOT NULL DEFAULT '' COMMENT '作废原因',
+  created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+  updated_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP,
+  PRIMARY KEY (id),
+  UNIQUE KEY uk_manual_disbursements_no (disbursement_no),
+  KEY idx_manual_disbursements_paid (status, paid_at),
+  KEY idx_manual_disbursements_created (created_at),
+  KEY idx_manual_disbursements_category (category)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci COMMENT='其他线下出款记账';
+
+INSERT INTO permissions (code, name, resource, action) VALUES
+('finance:manual_disbursement', '管理其他线下出款', 'finance', 'manual_disbursement')
+ON DUPLICATE KEY UPDATE
+  name = VALUES(name),
+  resource = VALUES(resource),
+  action = VALUES(action);
+
+INSERT IGNORE INTO role_permissions (role_id, permission_id)
+SELECT r.id, p.id FROM roles r, permissions p
+WHERE r.code IN ('super_admin', 'finance') AND p.code = 'finance:manual_disbursement';
+
+-- +goose Down
+
+DELETE rp FROM role_permissions rp
+JOIN permissions p ON p.id = rp.permission_id
+WHERE p.code = 'finance:manual_disbursement';
+
+DELETE FROM permissions WHERE code = 'finance:manual_disbursement';
+DROP TABLE IF EXISTS manual_disbursements;

frontend/src/features/admin/api/adminFinance.ts

@@ -54,6 +54,8 @@ export interface FinanceDailyItem {
   offline_settlement_paid_count: number
   withdrawal_paid_amount_cent: number
   withdrawal_paid_count: number
+  manual_paid_amount_cent: number
+  manual_paid_count: number
   disbursement_paid_amount_cent: number
   disbursement_paid_count: number
 }
@@ -82,6 +84,8 @@ export interface FinanceDisbursementSummary {
   withdrawal_pending_count: number
   withdrawal_review_amount_cent: number
   withdrawal_review_count: number
+  manual_paid_amount_cent: number
+  manual_paid_count: number
 }
 
 export interface FinanceDisbursementListSummary {
@@ -96,7 +100,7 @@ export interface FinanceDisbursementListSummary {
 }
 
 export interface FinanceDisbursementItem {
-  source_type: 'platform_managed' | 'withdrawal'
+  source_type: 'platform_managed' | 'withdrawal' | 'manual_offline'
   source_id: number
   business_no: string
   order_id?: number
@@ -113,13 +117,47 @@ export interface FinanceDisbursementItem {
   amount_cent: number
   fee_cent: number
   actual_amount_cent: number
-  status: 'review_pending' | 'payment_pending' | 'paid' | 'rejected' | 'cancelled'
+  status: 'review_pending' | 'payment_pending' | 'paid' | 'rejected' | 'cancelled' | 'voided'
   raw_status: string
   business_created_at?: string
   paid_at?: string
   operator_id?: number
   operator_name: string
   remark: string
+  category: string
+  voucher_url: string
+  voided_at?: string
+  voided_by?: number
+  voided_by_name: string
+  void_reason: string
+}
+
+export interface CreateManualDisbursementPayload {
+  category: string
+  payee_name: string
+  amount_cent: number
+  paid_at: string
+  remark: string
+  voucher_url?: string
+}
+
+export interface ManualDisbursement {
+  id: number
+  disbursement_no: string
+  category: string
+  payee_name: string
+  amount_cent: number
+  paid_at: string
+  remark: string
+  voucher_url: string
+  status: 'paid' | 'voided'
+  created_by: number
+  created_by_name: string
+  voided_by?: number
+  voided_by_name: string
+  voided_at?: string
+  void_reason: string
+  created_at: string
 }
 
 export interface FinanceDisbursementQuery extends FinanceDateQuery {
@@ -239,6 +277,8 @@ export async function fetchFinanceDashboard(query: FinanceDateQuery = {}) {
       withdrawal_pending_count: 0,
       withdrawal_review_amount_cent: 0,
       withdrawal_review_count: 0,
+      manual_paid_amount_cent: 0,
+      manual_paid_count: 0,
     },
   }
 }
@@ -280,3 +320,19 @@ export async function fetchFinanceDisbursements(query: FinanceDisbursementQuery
     },
   }
 }
+
+export async function createManualDisbursement(payload: CreateManualDisbursementPayload) {
+  const { data } = await apiClient.post<ApiResponse<ManualDisbursement>>(
+    '/admin/finance/manual-disbursements',
+    payload
+  )
+  return data.data
+}
+
+export async function voidManualDisbursement(id: number, reason: string) {
+  const { data } = await apiClient.post<ApiResponse<ManualDisbursement>>(
+    `/admin/finance/manual-disbursements/${id}/void`,
+    { reason }
+  )
+  return data.data
+}

frontend/src/features/admin/views/AdminFinanceDashboardView.vue

@@ -66,7 +66,7 @@ function rowOfflinePendingClass(row: FinanceDailyItem) {
       <div class="page-header">
         <p class="eyebrow">Finance Dashboard</p>
         <h1>财务仪表盘</h1>
-        <p>按天查看收付款、平台收入、号主结算、平台代管打款和用户提现。</p>
+        <p>按天查看收付款、平台收入、号主结算及全部资金出款。</p>
       </div>
       <div class="toolbar-actions">
         <el-date-picker
@@ -157,7 +157,7 @@ function rowOfflinePendingClass(row: FinanceDailyItem) {
 
     <div v-if="dashboard?.disbursement_summary" class="metric-grid disbursement-grid">
       <div class="metric-card disbursement-card">
-        <span>代管及提现出款</span>
+        <span>全部实际出款</span>
         <strong>{{ moneyCent(dashboard.disbursement_summary.paid_amount_cent) }}</strong>
         <small>{{ dashboard.disbursement_summary.paid_count }} 笔实际出款合计</small>
       </div>
@@ -177,6 +177,11 @@ function rowOfflinePendingClass(row: FinanceDailyItem) {
           {{ moneyCent(dashboard.disbursement_summary.withdrawal_fee_amount_cent) }}
         </small>
       </div>
+      <div class="metric-card disbursement-card">
+        <span>其他线下出款</span>
+        <strong>{{ moneyCent(dashboard.disbursement_summary.manual_paid_amount_cent) }}</strong>
+        <small>{{ dashboard.disbursement_summary.manual_paid_count }} 笔有效记账</small>
+      </div>
       <div class="metric-card pending-card">
         <span>当前待出款</span>
         <strong>{{ moneyCent(dashboard.disbursement_summary.pending_payment_amount_cent) }}</strong>
@@ -262,6 +267,11 @@ function rowOfflinePendingClass(row: FinanceDailyItem) {
           {{ moneyCent(row.withdrawal_paid_amount_cent) }}
         </template>
       </el-table-column>
+      <el-table-column label="其他线下" width="130">
+        <template #default="{ row }">
+          {{ moneyCent(row.manual_paid_amount_cent) }}
+        </template>
+      </el-table-column>
       <el-table-column label="待线下" width="130">
         <template #default="{ row }">
           <span :class="rowOfflinePendingClass(row)">

frontend/src/features/admin/views/AdminFinanceDisbursementsView.vue

@@ -1,18 +1,22 @@
 <script setup lang="ts">
-import { Search, View } from '@element-plus/icons-vue'
+import { CircleClose, Plus, Search, UploadFilled, View } from '@element-plus/icons-vue'
-import { ElMessage } from 'element-plus'
+import { ElMessage, ElMessageBox } from 'element-plus'
-import { onMounted, reactive, ref } from 'vue'
+import { computed, onMounted, reactive, ref } from 'vue'
 
 import {
+  createManualDisbursement,
   fetchFinanceDisbursements,
+  voidManualDisbursement,
   type FinanceDisbursementItem,
   type FinanceDisbursementListSummary,
 } from '@/features/admin/api/adminFinance'
 import { fetchAdminWithdrawal, type WithdrawalDetail } from '@/features/admin/api/adminWithdrawal'
+import AuthImage from '@/shared/components/business/AuthImage.vue'
+import { uploadAdminFile } from '@/shared/api/files'
 import { useAdminSessionStore } from '@/stores/adminSession'
 import { adminPath } from '@/shared/utils/adminPath'
 import { readError } from '@/shared/utils/error'
-import { formatCentWithSymbol } from '@/shared/utils/money'
+import { formatCentWithSymbol, yuanToCent } from '@/shared/utils/money'
 import { formatDateTime, formatInputDate } from '@/shared/utils/time'
 import AdminTablePagination from '../components/AdminTablePagination.vue'
 import WithdrawalDetailDialog from '../components/WithdrawalDetailDialog.vue'
@@ -26,7 +30,28 @@ const currentPage = ref(1)
 const currentPageSize = ref(20)
 const showWithdrawalDetail = ref(false)
 const selectedWithdrawal = ref<WithdrawalDetail | null>(null)
+const createVisible = ref(false)
+const createSaving = ref(false)
+const voucherUploading = ref(false)
+const manualActionID = ref(0)
+const selectedManual = ref<FinanceDisbursementItem | null>(null)
 const summary = ref<FinanceDisbursementListSummary>(emptySummary())
+const canManageManual = computed(() => adminSession.hasPermission('finance:manual_disbursement'))
+const manualCategories = [
+  { value: 'user_compensation', label: '用户补偿' },
+  { value: 'seller_supplement', label: '卖家补款' },
+  { value: 'operating_expense', label: '运营支出' },
+  { value: 'channel_fee', label: '渠道费用' },
+  { value: 'other', label: '其他' },
+]
+const createForm = reactive({
+  category: '',
+  payee_name: '',
+  amount_yuan: 0,
+  paid_at: new Date(),
+  remark: '',
+  voucher_url: '',
+})
 const filters = reactive({
   date_type: 'created',
   start_date: defaultStartDate(),
@@ -98,6 +123,103 @@ function onWithdrawalSaved() {
   void loadItems()
 }
 
+function openCreate() {
+  resetCreateForm()
+  createVisible.value = true
+}
+
+function resetCreateForm() {
+  createForm.category = ''
+  createForm.payee_name = ''
+  createForm.amount_yuan = 0
+  createForm.paid_at = new Date()
+  createForm.remark = ''
+  createForm.voucher_url = ''
+}
+
+async function uploadVoucher(options: { file: File }) {
+  if (!options.file.type.startsWith('image/')) {
+    ElMessage.warning('付款凭证仅支持图片')
+    return
+  }
+  voucherUploading.value = true
+  try {
+    const uploaded = await uploadAdminFile(options.file, 'manual-disbursement')
+    createForm.voucher_url = uploaded.url
+    ElMessage.success('凭证已上传')
+  } catch (error) {
+    ElMessage.error(readError(error, '凭证上传失败'))
+  } finally {
+    voucherUploading.value = false
+  }
+}
+
+async function submitManualDisbursement() {
+  const amountCent = yuanToCent(createForm.amount_yuan)
+  if (
+    !createForm.category ||
+    !createForm.payee_name.trim() ||
+    amountCent <= 0 ||
+    !createForm.paid_at
+  ) {
+    ElMessage.warning('请填写完整的出款信息')
+    return
+  }
+  if (!createForm.remark.trim()) {
+    ElMessage.warning('请填写出款用途')
+    return
+  }
+  createSaving.value = true
+  try {
+    await createManualDisbursement({
+      category: createForm.category,
+      payee_name: createForm.payee_name.trim(),
+      amount_cent: amountCent,
+      paid_at: createForm.paid_at.toISOString(),
+      remark: createForm.remark.trim(),
+      voucher_url: createForm.voucher_url || undefined,
+    })
+    createVisible.value = false
+    ElMessage.success('线下出款已记账')
+    await loadItems()
+  } catch (error) {
+    ElMessage.error(readError(error, '线下出款记账失败'))
+  } finally {
+    createSaving.value = false
+  }
+}
+
+function openManualDetail(row: FinanceDisbursementItem) {
+  selectedManual.value = row
+}
+
+async function handleVoidManual(row: FinanceDisbursementItem) {
+  if (manualActionID.value) return
+  try {
+    const { value } = await ElMessageBox.prompt(
+      `确认作废出款单 ${row.business_no}？作废后将从财务统计中排除。`,
+      '作废线下出款',
+      {
+        confirmButtonText: '确认作废',
+        cancelButtonText: '取消',
+        inputPlaceholder: '请输入作废原因',
+        inputValidator: value => !!value.trim() || '请输入作废原因',
+        type: 'warning',
+      }
+    )
+    manualActionID.value = row.source_id
+    await voidManualDisbursement(row.source_id, value.trim())
+    selectedManual.value = null
+    ElMessage.success('线下出款已作废')
+    await loadItems()
+  } catch (error) {
+    if (error === 'cancel' || error === 'close') return
+    ElMessage.error(readError(error, '作废线下出款失败'))
+  } finally {
+    manualActionID.value = 0
+  }
+}
+
 function emptySummary(): FinanceDisbursementListSummary {
   return {
     record_count: 0,
@@ -122,11 +244,18 @@ function money(value: number) {
 }
 
 function sourceLabel(source: string) {
-  return source === 'platform_managed' ? '平台代管' : '用户提现'
+  const labels: Record<string, string> = {
+    platform_managed: '平台代管',
+    withdrawal: '用户提现',
+    manual_offline: '其他线下出款',
+  }
+  return labels[source] || source
 }
 
 function sourceType(source: string) {
-  return source === 'platform_managed' ? 'primary' : 'info'
+  if (source === 'platform_managed') return 'primary'
+  if (source === 'manual_offline') return 'warning'
+  return 'info'
 }
 
 function statusLabel(status: string) {
@@ -136,6 +265,7 @@ function statusLabel(status: string) {
     paid: '已打款',
     rejected: '已拒绝',
     cancelled: '已取消',
+    voided: '已作废',
   }
   return labels[status] || status
 }
@@ -144,9 +274,19 @@ function statusType(status: string) {
   if (status === 'paid') return 'success'
   if (status === 'review_pending' || status === 'payment_pending') return 'warning'
   if (status === 'rejected') return 'danger'
+  if (status === 'voided') return 'danger'
   return 'info'
 }
 
+function itemStatusLabel(row: FinanceDisbursementItem) {
+  if (row.source_type === 'manual_offline' && row.status === 'paid') return '已出款'
+  return statusLabel(row.status)
+}
+
+function categoryLabel(category: string) {
+  return manualCategories.find(item => item.value === category)?.label || category || '-'
+}
+
 function accountTypeLabel(type: string) {
   const labels: Record<string, string> = {
     alipay: '支付宝',
@@ -163,9 +303,12 @@ function accountTypeLabel(type: string) {
       <div class="page-header">
         <p class="eyebrow">Disbursements</p>
         <h1>资金出款</h1>
-        <p>查询平台代管线下结算与用户提现的应付、待办和实际打款记录。</p>
+        <p>统一查询平台代管、用户提现和其他线下出款记录。</p>
       </div>
       <div class="toolbar-actions">
+        <el-button v-if="canManageManual" type="success" :icon="Plus" @click="openCreate">
+          新增线下出款
+        </el-button>
         <el-button @click="resetFilters">重置</el-button>
         <el-button type="primary" :icon="Search" :loading="loading" @click="search">
           查询
@@ -233,6 +376,7 @@ function accountTypeLabel(type: string) {
         >
           <el-option label="平台代管" value="platform_managed" />
           <el-option label="用户提现" value="withdrawal" />
+          <el-option label="其他线下出款" value="manual_offline" />
         </el-select>
       </el-form-item>
       <el-form-item label="出款状态">
@@ -242,10 +386,15 @@ function accountTypeLabel(type: string) {
           <el-option label="已打款" value="paid" />
           <el-option label="已拒绝" value="rejected" />
           <el-option label="已取消" value="cancelled" />
+          <el-option label="已作废" value="voided" />
         </el-select>
       </el-form-item>
       <el-form-item label="业务单号">
-        <el-input v-model="filters.business_no" clearable placeholder="订单号或提现单号" />
+        <el-input
+          v-model="filters.business_no"
+          clearable
+          placeholder="订单号、提现单号或出款单号"
+        />
       </el-form-item>
       <el-form-item label="收款人">
         <el-input v-model="filters.keyword" clearable placeholder="姓名、手机号或账号" />
@@ -279,19 +428,26 @@ function accountTypeLabel(type: string) {
             <strong>{{ row.payee_name || '-' }}</strong>
             <small v-if="row.payee_phone">{{ row.payee_phone }}</small>
             <small v-else-if="row.source_type === 'withdrawal'">用户 ID {{ row.user_id }}</small>
+            <small v-else-if="row.source_type === 'manual_offline'">
+              {{ categoryLabel(row.category) }}
+            </small>
             <small v-else>联系方式未登记</small>
             <small v-if="row.uploader_name">上传：{{ row.uploader_name }}</small>
             <small v-if="row.source_channel">渠道：{{ row.source_channel }}</small>
           </div>
         </template>
       </el-table-column>
-      <el-table-column label="收款账户" min-width="205">
+      <el-table-column label="出款信息" min-width="205">
         <template #default="{ row }">
           <div v-if="row.source_type === 'withdrawal'" class="stack-cell">
             <span>{{ accountTypeLabel(row.account_type) }} · {{ row.account_name || '-' }}</span>
             <small>{{ row.account_no || '-' }}</small>
             <small v-if="row.bank_name">{{ row.bank_name }}</small>
           </div>
+          <div v-else-if="row.source_type === 'manual_offline'" class="stack-cell">
+            <el-tag size="small" effect="plain">{{ categoryLabel(row.category) }}</el-tag>
+            <small>{{ row.voucher_url ? '已上传付款凭证' : '未上传付款凭证' }}</small>
+          </div>
           <span v-else class="muted-text">线下约定</span>
         </template>
       </el-table-column>
@@ -307,7 +463,7 @@ function accountTypeLabel(type: string) {
       </el-table-column>
       <el-table-column label="状态" width="105" align="center">
         <template #default="{ row }">
-          <el-tag :type="statusType(row.status)">{{ statusLabel(row.status) }}</el-tag>
+          <el-tag :type="statusType(row.status)">{{ itemStatusLabel(row) }}</el-tag>
         </template>
       </el-table-column>
       <el-table-column label="形成时间" min-width="175">
@@ -322,7 +478,7 @@ function accountTypeLabel(type: string) {
       <el-table-column label="备注" min-width="180" show-overflow-tooltip>
         <template #default="{ row }">{{ row.remark || '-' }}</template>
       </el-table-column>
-      <el-table-column label="操作" width="90" fixed="right">
+      <el-table-column label="操作" width="155" fixed="right">
         <template #default="{ row }">
           <el-button
             v-if="row.withdrawal_id && adminSession.hasPermission('withdrawal:detail')"
@@ -337,6 +493,21 @@ function accountTypeLabel(type: string) {
           <RouterLink v-else-if="row.order_id" :to="adminPath(`orders/${row.order_id}`)">
             <el-button link type="primary" :icon="View">详情</el-button>
           </RouterLink>
+          <template v-else-if="row.source_type === 'manual_offline'">
+            <el-button link type="primary" :icon="View" @click="openManualDetail(row)">
+              详情
+            </el-button>
+            <el-button
+              v-if="row.status === 'paid' && canManageManual"
+              link
+              type="danger"
+              :icon="CircleClose"
+              :loading="manualActionID === row.source_id"
+              @click="handleVoidManual(row)"
+            >
+              作废
+            </el-button>
+          </template>
           <span v-else>-</span>
         </template>
       </el-table-column>
@@ -356,6 +527,159 @@ function accountTypeLabel(type: string) {
       :withdrawal="selectedWithdrawal"
       @saved="onWithdrawalSaved"
     />
+
+    <el-dialog
+      v-model="createVisible"
+      title="新增其他线下出款"
+      width="560px"
+      :close-on-click-modal="false"
+    >
+      <el-form class="manual-form" label-position="top" @submit.prevent="submitManualDisbursement">
+        <el-form-item label="出款分类" required>
+          <el-select v-model="createForm.category" class="full-control" placeholder="请选择分类">
+            <el-option
+              v-for="item in manualCategories"
+              :key="item.value"
+              :label="item.label"
+              :value="item.value"
+            />
+          </el-select>
+        </el-form-item>
+        <el-form-item label="收款人" required>
+          <el-input v-model="createForm.payee_name" maxlength="100" placeholder="姓名或单位名称" />
+        </el-form-item>
+        <el-form-item label="出款金额" required>
+          <el-input-number
+            v-model="createForm.amount_yuan"
+            class="full-control"
+            :min="0.01"
+            :precision="2"
+            :step="100"
+            controls-position="right"
+          />
+        </el-form-item>
+        <el-form-item label="出款时间" required>
+          <el-date-picker
+            v-model="createForm.paid_at"
+            class="full-control"
+            type="datetime"
+            placeholder="选择出款时间"
+          />
+        </el-form-item>
+        <el-form-item class="manual-form-wide" label="备注" required>
+          <el-input
+            v-model="createForm.remark"
+            type="textarea"
+            :rows="3"
+            maxlength="500"
+            show-word-limit
+            placeholder="填写出款用途"
+          />
+        </el-form-item>
+        <el-form-item class="manual-form-wide" label="付款凭证（选填）">
+          <div v-if="createForm.voucher_url" class="voucher-preview">
+            <AuthImage
+              :source="createForm.voucher_url"
+              :admin="true"
+              fit="cover"
+              :preview-src-list="[createForm.voucher_url]"
+              :image-style="{ width: '104px', height: '104px', borderRadius: '6px' }"
+            />
+            <el-button
+              class="voucher-remove"
+              circle
+              plain
+              type="danger"
+              :icon="CircleClose"
+              title="移除凭证"
+              @click="createForm.voucher_url = ''"
+            />
+          </div>
+          <el-upload
+            v-else
+            :show-file-list="false"
+            :http-request="uploadVoucher"
+            accept="image/jpeg,image/png,image/webp"
+          >
+            <el-button :icon="UploadFilled" :loading="voucherUploading">上传凭证</el-button>
+          </el-upload>
+        </el-form-item>
+      </el-form>
+      <template #footer>
+        <el-button :disabled="createSaving" @click="createVisible = false">取消</el-button>
+        <el-button
+          type="primary"
+          :loading="createSaving"
+          :disabled="voucherUploading"
+          @click="submitManualDisbursement"
+        >
+          确认记账
+        </el-button>
+      </template>
+    </el-dialog>
+
+    <el-dialog
+      :model-value="!!selectedManual"
+      title="其他线下出款详情"
+      width="620px"
+      @update:model-value="selectedManual = null"
+    >
+      <el-descriptions v-if="selectedManual" :column="2" border>
+        <el-descriptions-item label="出款单号">{{
+          selectedManual.business_no
+        }}</el-descriptions-item>
+        <el-descriptions-item label="状态">
+          <el-tag :type="statusType(selectedManual.status)">
+            {{ itemStatusLabel(selectedManual) }}
+          </el-tag>
+        </el-descriptions-item>
+        <el-descriptions-item label="出款分类">
+          {{ categoryLabel(selectedManual.category) }}
+        </el-descriptions-item>
+        <el-descriptions-item label="收款人">{{ selectedManual.payee_name }}</el-descriptions-item>
+        <el-descriptions-item label="出款金额">
+          <strong>{{ money(selectedManual.actual_amount_cent) }}</strong>
+        </el-descriptions-item>
+        <el-descriptions-item label="出款时间">
+          {{ formatDateTime(selectedManual.paid_at) }}
+        </el-descriptions-item>
+        <el-descriptions-item label="录入人">
+          {{ selectedManual.operator_name || '-' }}
+        </el-descriptions-item>
+        <el-descriptions-item label="录入时间">
+          {{ formatDateTime(selectedManual.business_created_at) }}
+        </el-descriptions-item>
+        <el-descriptions-item label="备注" :span="2">
+          {{ selectedManual.remark || '-' }}
+        </el-descriptions-item>
+        <el-descriptions-item v-if="selectedManual.voucher_url" label="付款凭证" :span="2">
+          <AuthImage
+            :source="selectedManual.voucher_url"
+            :admin="true"
+            fit="cover"
+            :preview-src-list="[selectedManual.voucher_url]"
+            :image-style="{ width: '140px', height: '140px', borderRadius: '6px' }"
+          />
+        </el-descriptions-item>
+        <el-descriptions-item v-if="selectedManual.status === 'voided'" label="作废信息" :span="2">
+          {{ selectedManual.voided_by_name || '-' }} ·
+          {{ formatDateTime(selectedManual.voided_at) }} ·
+          {{ selectedManual.void_reason || '-' }}
+        </el-descriptions-item>
+      </el-descriptions>
+      <template #footer>
+        <el-button @click="selectedManual = null">关闭</el-button>
+        <el-button
+          v-if="selectedManual?.status === 'paid' && canManageManual"
+          type="danger"
+          :icon="CircleClose"
+          :loading="manualActionID === selectedManual.source_id"
+          @click="handleVoidManual(selectedManual)"
+        >
+          作废记录
+        </el-button>
+      </template>
+    </el-dialog>
   </section>
 </template>
 
@@ -432,6 +756,28 @@ function accountTypeLabel(type: string) {
   font-size: 14px;
 }
 
+.manual-form {
+  display: grid;
+  grid-template-columns: repeat(2, minmax(0, 1fr));
+  gap: 0 16px;
+}
+
+.manual-form-wide {
+  grid-column: 1 / -1;
+}
+
+.voucher-preview {
+  position: relative;
+  width: 104px;
+  height: 104px;
+}
+
+.voucher-remove {
+  position: absolute;
+  top: -10px;
+  right: -10px;
+}
+
 @media (max-width: 1440px) {
   .disbursement-metrics {
     grid-template-columns: repeat(3, minmax(170px, 1fr));
@@ -444,8 +790,13 @@ function accountTypeLabel(type: string) {
 
 @media (max-width: 760px) {
   .disbursement-metrics,
-  .disbursement-filters {
+  .disbursement-filters,
+  .manual-form {
     grid-template-columns: 1fr;
   }
+
+  .manual-form-wide {
+    grid-column: 1;
+  }
 }
 </style>