diff --git a/app/Console/Commands/ImportDouyinAuthoritativeBills.php b/app/Console/Commands/ImportDouyinAuthoritativeBills.php
new file mode 100644
index 00000000..e5a327ce
--- /dev/null
+++ b/app/Console/Commands/ImportDouyinAuthoritativeBills.php
@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Console\Commands;
+
+use Illuminate\Console\Command;
+use Modules\EcommerceFinance\Services\DouyinAuthoritativeBillImporter;
+use Throwable;
+
+class ImportDouyinAuthoritativeBills extends Command
+{
+    protected $signature = 'business-mirror:import-douyin-authoritative
+        {path : 胜算原始明细 UTF-8 CSV} {month : 完整月份 YYYY-MM}
+        {--count= : 核对笔数} {--income= : 核对收入合计} {--expense= : 核对支出合计}';
+
+    protected $description = '校验并原子启用完整月份胜算抖音明细，保留旧版本用于回滚';
+
+    public function handle(DouyinAuthoritativeBillImporter $importer): int
+    {
+        try {
+            $result = $importer->import((string) $this->argument('path'), (string) $this->argument('month'),
+                (int) $this->option('count'), (string) $this->option('income'), (string) $this->option('expense'));
+        } catch (Throwable $e) {
+            $this->error('胜算抖音明细未启用，保留上一版数据。' . ($e instanceof \InvalidArgumentException ? $e->getMessage() : '请检查文件和镜像连接。'));
+            return self::FAILURE;
+        }
+        $this->info('胜算抖音明细已启用，月份：' . $this->argument('month') . '，笔数：' . $result['row_count']);
+        return self::SUCCESS;
+    }
+}
diff --git a/database/migrations/2026_09_14_100000_create_douyin_authoritative_bill_tables.php b/database/migrations/2026_09_14_100000_create_douyin_authoritative_bill_tables.php
new file mode 100644
index 00000000..0a0e5652
--- /dev/null
+++ b/database/migrations/2026_09_14_100000_create_douyin_authoritative_bill_tables.php
@@ -0,0 +1,50 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        $schema = Schema::connection(config('upstream_mirrors.connection', 'business_mirror'));
+        if (! $schema->hasTable('douyin_authoritative_periods')) {
+            $schema->create('douyin_authoritative_periods', function (Blueprint $table): void {
+                $table->date('period_start')->primary();
+                $table->date('period_end');
+                $table->uuid('active_generation');
+                $table->string('source_filename');
+                $table->char('source_sha256', 64);
+                $table->unsignedInteger('row_count');
+                $table->decimal('income', 20, 2);
+                $table->decimal('expense', 20, 2);
+                $table->dateTime('imported_at');
+            });
+        }
+        if (! $schema->hasTable('douyin_authoritative_bills')) {
+            $schema->create('douyin_authoritative_bills', function (Blueprint $table): void {
+                $table->uuid('generation');
+                $table->string('record_code', 64);
+                $table->string('store_name');
+                $table->string('order_no', 64)->nullable();
+                $table->string('bill_item');
+                $table->dateTime('occurred_at');
+                $table->decimal('income', 20, 2);
+                $table->decimal('expense', 20, 2);
+                $table->decimal('balance', 20, 2);
+                $table->json('row_data');
+                $table->primary(['generation', 'record_code'], 'dy_authoritative_pk');
+                $table->index(['generation', 'occurred_at', 'record_code'], 'dy_authoritative_time');
+                $table->index(['generation', 'store_name', 'occurred_at'], 'dy_authoritative_shop');
+            });
+        }
+    }
+
+    public function down(): void
+    {
+        $schema = Schema::connection(config('upstream_mirrors.connection', 'business_mirror'));
+        $schema->dropIfExists('douyin_authoritative_bills');
+        $schema->dropIfExists('douyin_authoritative_periods');
+    }
+};
diff --git a/docs/上游业务镜像清单.md b/docs/上游业务镜像清单.md
index 4c8e7d68..645292ab 100644
--- a/docs/上游业务镜像清单.md
+++ b/docs/上游业务镜像清单.md
@@ -23,6 +23,7 @@
 | 中央同步接入 | 店铺维度报表从 `jiansun.dbo.jst_originalBillInfo` 和 `dbo.fys_shopInfo_flow` 自动、可断点同步；不再依赖开发者电脑、SQLite 或人工 XLSX。 |
 | 已完成 | `operations_replica/rpt.jst_originalBillInfo` 已进入通用原始账单镜像 `ops_jst_original_bill_info`；保留当前 19 个业务字段，按 `Id` 断点全量、按 `updateTime` 重叠增量。 |
 | 页面已切换 | 店铺收款账单的淘系支付宝账户读取 `operations_replica.rpt.jst_originalBillInfo`，并关联 `rpt.jst_shopInfo` 展示店铺；分页、筛选、汇总和导出统一读取共享业务镜像。 |
+| 抖音按月校准 | 抖音账户对已核对的完整月份读取 `douyin_authoritative_bills` 中胜算原始明细，`douyin_authoritative_periods` 原子选择有效版本；该月份不再叠加聚水潭拆分行。未校准月份继续读取原始账单镜像。导入命令为 `business-mirror:import-douyin-authoritative <CSV路径> <YYYY-MM> --count=<核对笔数> --income=<收入> --expense=<支出>`，只接受完整月份和精确核对值，保留旧版本、文件摘要及原镜像供回滚。生产执行前备份状态与受影响月份镜像，并使用 `/run/caiwu-upstream-sync.lock`。实际财务数据只放私有目录，不进入 Git。 |
 | 已接入待首次同步 | 店铺收款账单的拼多多账户读取 `jiansun.dbo.jst_originalBillInfo` 中固定 `channel = PinduoduoImport` 的独立切片镜像 `js_jst_pdd_receiving_bill_rows`；不使用慢一天的 `operations_replica` 副本或营销账户 `pdd_spread_bills`。 |
  | 本次接入 | 普通商品资料的工作平台采购价格接入 `jiansun.dbo.pm_priceAdjustment`（镜像 `js_pm_price_adjustment`）：按 `skuCode` 关联 `jst_sku.sku_id`，取 `effectTime` 不晚于当前时间的最新 `purchasePrice`，并在页面和导出中标记“工作平台价格”；源表没有可靠更新时间，按 `Id` 稳定键追加，首次全量完成前只显示普通商品自身采购价。 |
 
diff --git a/modules/EcommerceFinance/Repositories/DouyinAuthoritativeBillRepository.php b/modules/EcommerceFinance/Repositories/DouyinAuthoritativeBillRepository.php
new file mode 100644
index 00000000..eb939975
--- /dev/null
+++ b/modules/EcommerceFinance/Repositories/DouyinAuthoritativeBillRepository.php
@@ -0,0 +1,153 @@
+<?php
+
+namespace Modules\EcommerceFinance\Repositories;
+
+use Illuminate\Database\DatabaseManager;
+use Illuminate\Database\Query\Builder;
+use Modules\EcommerceFinance\Services\BusinessMirrorDatasetRegistry;
+use RuntimeException;
+
+class DouyinAuthoritativeBillRepository
+{
+    public function __construct(
+        private readonly DatabaseManager $databases,
+        private readonly GenericBusinessMirrorRepository $mirror,
+        private readonly BusinessMirrorDatasetRegistry $datasets,
+        private readonly StoreReceivingAlipayBillMirrorRepository $source,
+    ) {}
+
+    public function available(): bool
+    {
+        return $this->db()->getSchemaBuilder()->hasTable('douyin_authoritative_periods')
+            && $this->db()->table('douyin_authoritative_periods')->exists();
+    }
+
+    public function paginate(array $filters, string $sort, string $direction, int $page, int $perPage): array
+    {
+        $query = $this->query($filters);
+        $summary = (clone $query)->selectRaw('COUNT(*) AS count, COALESCE(SUM(income), 0) AS income, COALESCE(SUM(expense), 0) AS expense')->first();
+        $total = (int) $summary->count;
+        $page = max(1, $page);
+        $perPage = min(100, max(1, $perPage));
+        $rows = $this->ordered($query, $sort, $direction)->forPage($page, $perPage)->get()->all();
+        $income = round((float) $summary->income, 2);
+        $expense = round((float) $summary->expense, 2);
+        return [
+            'data' => $this->mapRows($rows), 'total' => $total, 'current_page' => $page,
+            'last_page' => max(1, (int) ceil($total / $perPage)), 'per_page' => $perPage,
+            'summary' => ['count' => $total, 'income' => $income, 'expense' => $expense, 'balance' => round($income - $expense, 2)],
+            'sync' => $this->mirror->state($this->datasets->get(StoreReceivingAlipayBillMirrorRepository::DATASET)) ?? [],
+        ];
+    }
+
+    public function exportRows(array $filters, string $sort, string $direction): iterable
+    {
+        $query = $this->ordered($this->query($filters), $sort, $direction);
+        // Freeze the selected generations in query() so activation cannot mix versions during export.
+        return $this->batches($query);
+    }
+
+    private function batches(Builder $query): iterable
+    {
+        $batch = [];
+        foreach ($query->cursor() as $row) {
+            $batch[] = $row;
+            if (count($batch) === 500) {
+                yield from $this->mapRows($batch);
+                $batch = [];
+            }
+        }
+        if ($batch !== []) yield from $this->mapRows($batch);
+    }
+
+    public function filterOptions(): array
+    {
+        $query = $this->query([]);
+        return [
+            'shops' => (clone $query)->whereNotNull('store_name')->where('store_name', '<>', '')->distinct()->orderBy('store_name')->pluck('store_name')->all(),
+            'bill_items' => (clone $query)->whereNotNull('bill_item')->where('bill_item', '<>', '')->distinct()->orderBy('bill_item')->pluck('bill_item')->all(),
+        ];
+    }
+
+    private function query(array $filters): Builder
+    {
+        $dataset = $this->datasets->get(StoreReceivingAlipayBillMirrorRepository::DATASET);
+        if (! $this->mirror->ready($dataset) || ! $this->mirror->ready($this->datasets->get(StoreReceivingAlipayBillMirrorRepository::SHOP_DATASET))) {
+            throw new RuntimeException('store_receiving_alipay_bill_mirror_not_ready');
+        }
+        $db = $this->db();
+        $periods = $db->table('douyin_authoritative_periods')->get();
+        $shops = $db->table('ops_jst_shop_info')->select('shop_id')->selectRaw('MAX(shop_name) AS shop_name')->groupBy('shop_id');
+        $legacy = $db->table($dataset->targetTable() . ' as b')
+            ->leftJoinSub($shops, 's', fn ($join) => $join->on('b.shop_id', '=', 's.shop_id'))
+            ->where('b.channel', StoreReceivingDouyinBillMirrorRepository::SOURCE_CHANNEL);
+        foreach ($periods as $period) {
+            $legacy->where(fn (Builder $q) => $q->where('b.fee_time', '<', $period->period_start)
+                ->orWhere('b.fee_time', '>=', $period->period_end)->orWhereNull('b.fee_time'));
+        }
+        $legacy->selectRaw("CAST(b.Id AS CHAR) AS record_code, s.shop_name AS store_name,
+            COALESCE(NULLIF(b.so_id, ''), b.p_auto_id) AS order_no, b.fee_name AS bill_item, b.fee_time AS occurred_at,
+            CASE WHEN b.inout_type = '1' THEN ABS(COALESCE(b.amount, 0)) ELSE 0 END AS income,
+            CASE WHEN b.inout_type = '-1' THEN ABS(COALESCE(b.amount, 0)) ELSE 0 END AS expense,
+            CASE WHEN b.inout_type = '1' THEN ABS(COALESCE(b.amount, 0)) WHEN b.inout_type = '-1' THEN -ABS(COALESCE(b.amount, 0)) ELSE 0 END AS balance,
+            b.Id AS source_id, NULL AS row_data");
+        $anchor = $db->table('douyin_authoritative_bills')
+            ->whereIn('generation', $periods->pluck('active_generation')->all())
+            ->select(['record_code', 'store_name', 'order_no', 'bill_item', 'occurred_at', 'income', 'expense', 'balance'])
+            ->selectRaw('NULL AS source_id, row_data');
+        // Apply selective filters before UNION ALL to avoid materializing the full account for a monthly view.
+        $this->filters($legacy, $filters, true);
+        $this->filters($anchor, $filters, false);
+        return $db->query()->fromSub($legacy->unionAll($anchor), 'bills');
+    }
+
+    private function filters(Builder $query, array $filters, bool $legacy): void
+    {
+        $date = $legacy ? 'b.fee_time' : 'occurred_at';
+        $shop = $legacy ? 's.shop_name' : 'store_name';
+        $item = $legacy ? 'b.fee_name' : 'bill_item';
+        foreach (['store_name' => $shop, 'bill_item' => $item] as $key => $column) {
+            if (($filters[$key] ?? '') !== '') $query->where($column, 'like', '%' . $this->escape($filters[$key]) . '%');
+        }
+        if (($filters['start'] ?? '') !== '') $query->where($date, '>=', $filters['start'] . ' 00:00:00');
+        if (($filters['end'] ?? '') !== '') $query->where($date, '<', date('Y-m-d', strtotime($filters['end'] . ' +1 day')) . ' 00:00:00');
+        if (($filters['keyword'] ?? '') !== '') {
+            $value = '%' . $this->escape($filters['keyword']) . '%';
+            $columns = $legacy ? ['b.Id', 'b.auto_id', 'b.fee_name', 'b.primary_key', 'b.p_auto_id', 'b.so_id', 'b.sku_id', 'b.shop_sku_id', 'b.shop_i_id', 'b.channel']
+                : ['record_code', 'order_no', 'bill_item', 'row_data'];
+            $query->where(function (Builder $q) use ($value, $columns): void {
+                foreach ($columns as $column) $q->orWhere($column, 'like', $value);
+            });
+        }
+    }
+
+    private function ordered(Builder $query, string $sort, string $direction): Builder
+    {
+        $sort = in_array($sort, ['record_code', 'occurred_at', 'income', 'expense', 'balance'], true) ? $sort : 'occurred_at';
+        $direction = $direction === 'asc' ? 'asc' : 'desc';
+        return $query->orderBy($sort, $direction)->orderBy('record_code', $direction);
+    }
+
+    private function mapRows(array $rows): array
+    {
+        $ids = array_values(array_filter(array_map(fn ($r) => $r->source_id, $rows), fn ($id) => $id !== null));
+        $legacy = [];
+        if ($ids !== []) {
+            $raw = $this->db()->table($this->datasets->get(StoreReceivingAlipayBillMirrorRepository::DATASET)->targetTable())->whereIn('Id', $ids)->get()->all();
+            foreach ($this->source->mapDouyinRows($raw) as $row) $legacy[$row['id']] = $row;
+        }
+        return array_map(fn ($row) => $row->source_id === null
+            ? json_decode($row->row_data, true, 512, JSON_THROW_ON_ERROR)
+            : $legacy[(string) $row->source_id], $rows);
+    }
+
+    private function db(): \Illuminate\Database\Connection
+    {
+        return $this->databases->connection(config('upstream_mirrors.connection', 'business_mirror'));
+    }
+
+    private function escape(string $value): string
+    {
+        return str_replace(['\\', '%', '_'], ['\\\\', '\\%', '\\_'], $value);
+    }
+}
diff --git a/modules/EcommerceFinance/Repositories/StoreReceivingAlipayBillMirrorRepository.php b/modules/EcommerceFinance/Repositories/StoreReceivingAlipayBillMirrorRepository.php
index 7fc4a61f..3b629011 100644
--- a/modules/EcommerceFinance/Repositories/StoreReceivingAlipayBillMirrorRepository.php
+++ b/modules/EcommerceFinance/Repositories/StoreReceivingAlipayBillMirrorRepository.php
@@ -430,6 +430,13 @@ class StoreReceivingAlipayBillMirrorRepository
             ->all();
     }
 
+    /** @param array<int,object> $rows */
+    public function mapDouyinRows(array $rows): array
+    {
+        $shops = $this->shopNames($rows);
+        return array_map(fn (object $row): array => $this->mapRowFor($row, $shops[(string) $row->shop_id] ?? null, 'douyin'), $rows);
+    }
+
     private function mapRow(object $row, ?string $shopName): array
     {
         $amount = abs((float) ($row->amount ?? 0));
diff --git a/modules/EcommerceFinance/Repositories/StoreReceivingDouyinBillMirrorRepository.php b/modules/EcommerceFinance/Repositories/StoreReceivingDouyinBillMirrorRepository.php
index 4a605852..908143d8 100644
--- a/modules/EcommerceFinance/Repositories/StoreReceivingDouyinBillMirrorRepository.php
+++ b/modules/EcommerceFinance/Repositories/StoreReceivingDouyinBillMirrorRepository.php
@@ -9,12 +9,16 @@ class StoreReceivingDouyinBillMirrorRepository
 
     public function __construct(
         private readonly StoreReceivingAlipayBillMirrorRepository $source,
+        private readonly ?DouyinAuthoritativeBillRepository $authoritative = null,
     ) {
     }
 
     /** @return array<string,mixed> */
     public function paginate(array $filters, string $sort, string $direction, int $page, int $perPage): array
     {
+        if ($this->authoritative?->available()) {
+            return $this->authoritative->paginate($filters, $sort, $direction, $page, $perPage);
+        }
         return $this->source->paginateChannel(
             $filters,
             $sort,
@@ -29,6 +33,9 @@ class StoreReceivingDouyinBillMirrorRepository
     /** @return iterable<int,array<string,mixed>> */
     public function exportRows(array $filters, string $sort = 'occurred_at', string $direction = 'asc'): iterable
     {
+        if ($this->authoritative?->available()) {
+            return $this->authoritative->exportRows($filters, $sort, $direction);
+        }
         return $this->source->exportChannelRows(
             $filters,
             $sort,
@@ -41,6 +48,9 @@ class StoreReceivingDouyinBillMirrorRepository
     /** @return array{shops:array<int,string>,bill_items:array<int,string>} */
     public function filterOptions(): array
     {
+        if ($this->authoritative?->available()) {
+            return $this->authoritative->filterOptions();
+        }
         return $this->source->filterOptionsForChannel(self::SOURCE_CHANNEL);
     }
 }
diff --git a/modules/EcommerceFinance/Services/DouyinAuthoritativeBillImporter.php b/modules/EcommerceFinance/Services/DouyinAuthoritativeBillImporter.php
new file mode 100644
index 00000000..9fd0a47d
--- /dev/null
+++ b/modules/EcommerceFinance/Services/DouyinAuthoritativeBillImporter.php
@@ -0,0 +1,121 @@
+<?php
+
+namespace Modules\EcommerceFinance\Services;
+
+use Illuminate\Database\DatabaseManager;
+use Illuminate\Support\Carbon;
+use Illuminate\Support\Str;
+use InvalidArgumentException;
+use RuntimeException;
+use Throwable;
+
+/** Imports a complete, explicitly reconciled month without changing upstream bills. */
+class DouyinAuthoritativeBillImporter
+{
+    public function __construct(private readonly DatabaseManager $databases) {}
+
+    public function import(string $path, string $month, int $expectedCount, string $expectedIncome, string $expectedExpense): array
+    {
+        if (! preg_match('/^\d{4}-(0[1-9]|1[0-2])$/', $month) || $expectedCount < 1) {
+            throw new InvalidArgumentException('必须指定完整月份和核对后的笔数。');
+        }
+        $start = $month . '-01';
+        $end = Carbon::parse($start)->addMonth()->format('Y-m-d');
+        $expectedIncomeCents = $this->cents($expectedIncome);
+        $expectedExpenseCents = $this->cents($expectedExpense);
+        $file = fopen($path, 'rb');
+        if ($file === false) throw new RuntimeException('无法读取胜算明细文件。');
+        $db = $this->databases->connection(config('upstream_mirrors.connection', 'business_mirror'));
+        $generation = (string) Str::uuid();
+        $count = $income = $expense = 0;
+        $seen = [];
+        $batch = [];
+        try {
+            $headers = fgetcsv($file);
+            if (! is_array($headers)) throw new InvalidArgumentException('胜算明细为空。');
+            $headers[0] = preg_replace('/^\xEF\xBB\xBF/', '', $headers[0]);
+            foreach (['记录编码', '店铺', '商户主体名称', '账单项目', '动账流水号', '订单号', '结算时间', '收入', '支出'] as $header) {
+                if (! in_array($header, $headers, true)) throw new InvalidArgumentException('缺少胜算原始明细字段：' . $header);
+            }
+            while (($values = fgetcsv($file)) !== false) {
+                if ($values === [null]) continue;
+                if (count($values) !== count($headers)) throw new InvalidArgumentException('胜算明细列数不一致。');
+                $r = array_combine($headers, $values);
+                $code = trim($r['记录编码']);
+                if (! preg_match('/^\d{1,64}$/', $code) || isset($seen[$code])) throw new InvalidArgumentException('记录编码为空、失真或重复。');
+                $seen[$code] = true;
+                $time = $this->dateTime($r['结算时间']);
+                if ($time === null || $time < $start || $time >= $end || trim($r['店铺']) === '') {
+                    throw new InvalidArgumentException('明细月份或店铺不符合导入范围。');
+                }
+                $in = $this->cents($r['收入']);
+                $out = $this->cents($r['支出']);
+                $payload = [];
+                foreach ([
+                    'merchant_name' => '商户主体名称', 'move_serial_no' => '动账流水号', 'order_no_2' => '订单号',
+                    'online_order_no' => '线上单号', 'sub_order_no' => '子订单号', 'goods_id' => '商品ID',
+                    'goods_name' => '商品名称', 'account_type' => '账务类型', 'move_summary' => '动账摘要',
+                    'business_type' => '业务类型', 'settle_account' => '结算账户', 'move_scene' => '动账场景',
+                    'talent_id' => '达人ID', 'talent_name' => '达人名称',
+                ] as $field => $label) $payload[$field] = ($r[$label] ?? '') !== '' ? $r[$label] : null;
+                $payload['order_placed_at'] = $this->dateTime($r['下单时间'] ?? '');
+                $row = [
+                    'id' => 'shengsuan:' . $code, 'record_code' => $code, 'store_name' => trim($r['店铺']),
+                    'finance_remark' => null, 'order_no' => $r['订单号'], 'amount' => ($in ?: $out) / 100,
+                    'custom_remark' => $r['自定义备注'] ?? null, 'bill_item' => $r['账单项目'],
+                    'occurred_at' => $time, 'income' => $in / 100, 'expense' => $out / 100,
+                    'balance' => ($in - $out) / 100, 'remark' => $r['备注'] ?? null,
+                    'modifier' => $r['修改人'] ?? null, 'created_at' => $this->dateTime($r['创建时间'] ?? ''),
+                    'updated_at' => $this->dateTime($r['修改时间'] ?? ''), 'payload' => $payload,
+                ];
+                $batch[] = [
+                    'generation' => $generation, 'record_code' => $code, 'store_name' => $row['store_name'],
+                    'order_no' => $row['order_no'], 'bill_item' => $row['bill_item'], 'occurred_at' => $time,
+                    'income' => $this->decimal($in), 'expense' => $this->decimal($out), 'balance' => $this->decimal($in - $out),
+                    'row_data' => json_encode($row, JSON_UNESCAPED_UNICODE | JSON_THROW_ON_ERROR),
+                ];
+                $count++; $income += $in; $expense += $out;
+                if (count($batch) === 500) {
+                    $db->table('douyin_authoritative_bills')->insert($batch);
+                    $batch = [];
+                }
+            }
+            if ($count !== $expectedCount || $income !== $expectedIncomeCents || $expense !== $expectedExpenseCents) {
+                throw new InvalidArgumentException('明细笔数或收支合计与核对值不一致，未启用。');
+            }
+            if ($batch !== []) $db->table('douyin_authoritative_bills')->insert($batch);
+            // Publish only a fully validated generation; retain previous generations for rollback.
+            $state = [
+                'period_start' => $start, 'period_end' => $end, 'active_generation' => $generation,
+                'source_filename' => basename($path), 'source_sha256' => hash_file('sha256', $path),
+                'row_count' => $count, 'income' => $this->decimal($income), 'expense' => $this->decimal($expense),
+                'imported_at' => now()->format('Y-m-d H:i:s'),
+            ];
+            $db->transaction(fn () => $db->table('douyin_authoritative_periods')->updateOrInsert(['period_start' => $start], $state));
+            return $state;
+        } catch (Throwable $e) {
+            $db->table('douyin_authoritative_bills')->where('generation', $generation)->delete();
+            throw $e;
+        } finally {
+            fclose($file);
+        }
+    }
+
+    private function cents(string $value): int
+    {
+        if (! preg_match('/^\d{1,14}(?:\.\d{1,2})?$/', trim($value))) throw new InvalidArgumentException('收入或支出不是有效的非负金额。');
+        [$whole, $fraction] = array_pad(explode('.', trim($value), 2), 2, '');
+        return ((int) $whole) * 100 + (int) str_pad($fraction, 2, '0');
+    }
+
+    private function decimal(int $cents): string
+    {
+        return ($cents < 0 ? '-' : '') . intdiv(abs($cents), 100) . '.' . str_pad((string) (abs($cents) % 100), 2, '0', STR_PAD_LEFT);
+    }
+
+    private function dateTime(string $value): ?string
+    {
+        if (trim($value) === '') return null;
+        return Carbon::parse($value)->format('Y-m-d H:i:s');
+    }
+}
diff --git a/tests/Unit/EcommerceFinance/DouyinAuthoritativeBillTest.php b/tests/Unit/EcommerceFinance/DouyinAuthoritativeBillTest.php
new file mode 100644
index 00000000..ed5887ce
--- /dev/null
+++ b/tests/Unit/EcommerceFinance/DouyinAuthoritativeBillTest.php
@@ -0,0 +1,131 @@
+<?php
+
+namespace Tests\Unit\EcommerceFinance;
+
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Schema;
+use Modules\EcommerceFinance\Repositories\StoreReceivingDouyinBillMirrorRepository;
+use Modules\EcommerceFinance\Repositories\StoreReceivingAlipayBillMirrorRepository;
+use Modules\EcommerceFinance\Services\DouyinAuthoritativeBillImporter;
+use Tests\TestCase;
+
+class DouyinAuthoritativeBillTest extends TestCase
+{
+    private array $files = [];
+
+    protected function setUp(): void
+    {
+        parent::setUp();
+        config(['database.connections.business_mirror' => ['driver' => 'sqlite', 'database' => ':memory:', 'prefix' => '']]);
+        DB::purge('business_mirror');
+        (require database_path('migrations/2026_09_14_100000_create_douyin_authoritative_bill_tables.php'))->up();
+        (require database_path('migrations/2026_09_07_000000_create_original_bill_info_mirror_table.php'))->up();
+        $schema = Schema::connection('business_mirror');
+        $schema->create('ops_jst_shop_info', function (Blueprint $t): void {
+            $t->integer('Id'); $t->integer('shop_id'); $t->string('shop_name');
+        });
+        $schema->create('business_mirror_table_states', function (Blueprint $t): void {
+            $t->string('dataset_key'); $t->dateTime('initial_completed_at')->nullable(); $t->string('status');
+        });
+        foreach ([StoreReceivingAlipayBillMirrorRepository::DATASET, StoreReceivingAlipayBillMirrorRepository::SHOP_DATASET] as $key) {
+            $this->db()->table('business_mirror_table_states')->insert(['dataset_key' => $key, 'initial_completed_at' => now(), 'status' => 'succeeded']);
+        }
+        $this->db()->table('ops_jst_shop_info')->insert(['Id' => 1, 'shop_id' => 7, 'shop_name' => '测试店']);
+    }
+
+    protected function tearDown(): void
+    {
+        foreach ($this->files as $file) @unlink($file);
+        parent::tearDown();
+    }
+
+    public function test_month_replaces_split_bills_and_unifies_list_summary_filters_and_export(): void
+    {
+        $this->legacy(1, '2026-08-15 12:00:00', 30);
+        $this->legacy(2, '2026-08-15 12:00:00', 30);
+        $this->legacy(3, '2026-09-01 00:00:00', 9);
+        $rows = [$this->row('2000000000000000101', '40.12'), $this->row('2000000000000000102', '0.00', '2.03')];
+        $this->import($rows, 2, '40.12', '2.03');
+        $repo = app(StoreReceivingDouyinBillMirrorRepository::class);
+        $all = $repo->paginate([], 'occurred_at', 'asc', 1, 10);
+        $this->assertSame(3, $all['total']);
+        $this->assertSame(49.12, $all['summary']['income']);
+        $this->assertSame(2.03, $all['summary']['expense']);
+        $filters = ['start' => '2026-08-01', 'end' => '2026-08-31'];
+        $first = $repo->paginate($filters, 'record_code', 'asc', 1, 1);
+        $second = $repo->paginate($filters, 'record_code', 'asc', 2, 1);
+        $this->assertSame('2000000000000000101', $first['data'][0]['record_code']);
+        $this->assertSame('2000000000000000102', $second['data'][0]['record_code']);
+        $this->assertSame('测试主体', $first['data'][0]['payload']['merchant_name']);
+        $this->assertSame('20260815000100000000001', $first['data'][0]['payload']['move_serial_no']);
+        $this->assertSame('6912345678901234567', $first['data'][0]['payload']['sub_order_no']);
+        $this->assertSame('2026-07-31 10:00:00', $first['data'][0]['payload']['order_placed_at']);
+        $export = iterator_to_array($repo->exportRows($filters, 'record_code', 'asc'));
+        $this->assertSame([$first['data'][0], $second['data'][0]], $export);
+        $this->assertSame(2, $repo->paginate($filters + ['store_name' => '测试店', 'bill_item' => '订单实付'], 'income', 'desc', 1, 10)['total']);
+        $this->assertSame(1, $repo->paginate(['keyword' => '2000000000000000102'], 'occurred_at', 'asc', 1, 10)['total']);
+        $this->assertContains('测试店', $repo->filterOptions()['shops']);
+        $this->assertContains('订单实付', $repo->filterOptions()['bill_items']);
+        // A later source sync must not bring the incorrect month back.
+        $this->legacy(4, '2026-08-31 23:59:59', 100);
+        $this->assertSame(2, $repo->paginate($filters, 'occurred_at', 'asc', 1, 10)['total']);
+    }
+
+    public function test_invalid_counts_totals_duplicate_ids_and_dates_do_not_publish_partial_data(): void
+    {
+        $row = $this->row('2000000000000000101', '10.00');
+        $initial = $this->import([$row], 1, '10.00', '0.00');
+        $cases = [
+            [[$row], 2, '10.00', '0.00'],
+            [[$row], 1, '11.00', '0.00'],
+            [[$row, $row], 2, '20.00', '0.00'],
+            [[array_replace($row, ['结算时间' => '2026-09-01 00:00:00'])], 1, '10.00', '0.00'],
+            [[array_replace($row, ['收入' => '1.005'])], 1, '1.00', '0.00'],
+        ];
+        foreach ($cases as $case) {
+            try {
+                $this->import(...$case);
+                $this->fail('Invalid import should fail.');
+            } catch (\InvalidArgumentException) {
+                $this->assertSame($initial['active_generation'], $this->db()->table('douyin_authoritative_periods')->value('active_generation'));
+                $this->assertSame(1, $this->db()->table('douyin_authoritative_bills')->count());
+            }
+        }
+    }
+
+    public function test_reimport_activates_new_generation_and_keeps_old_rows_for_rollback(): void
+    {
+        $first = $this->import([$this->row('2000000000000000101', '10.00')], 1, '10.00', '0.00');
+        $second = $this->import([$this->row('2000000000000000101', '12.00')], 1, '12.00', '0.00');
+        $this->assertNotSame($first['active_generation'], $second['active_generation']);
+        $this->assertSame(2, $this->db()->table('douyin_authoritative_bills')->count());
+        $this->assertSame(12.0, app(StoreReceivingDouyinBillMirrorRepository::class)->paginate([], 'occurred_at', 'asc', 1, 10)['summary']['income']);
+    }
+
+    private function import(array $rows, int $count, string $income, string $expense): array
+    {
+        $path = tempnam(sys_get_temp_dir(), 'dy-bills-');
+        $this->files[] = $path;
+        $file = fopen($path, 'wb');
+        fputcsv($file, array_keys($rows[0]));
+        foreach ($rows as $row) fputcsv($file, array_values($row));
+        fclose($file);
+        return app(DouyinAuthoritativeBillImporter::class)->import($path, '2026-08', $count, $income, $expense);
+    }
+
+    private function row(string $code, string $income, string $expense = '0.00'): array
+    {
+        return ['记录编码' => $code, '店铺' => '测试店', '商户主体名称' => '测试主体', '账单项目' => '订单实付',
+            '动账流水号' => '20260815000100000000001', '订单号' => '6912345678901234567', '子订单号' => '6912345678901234567',
+            '结算时间' => '2026-08-15 12:00:00', '下单时间' => '2026-07-31 10:00:00', '收入' => $income, '支出' => $expense];
+    }
+
+    private function legacy(int $id, string $time, float $amount): void
+    {
+        $this->db()->table('ops_jst_original_bill_info')->insert(['Id' => $id, 'shop_id' => 7, '_mirror_key' => hash('sha256', (string) $id), '_mirror_synced_at' => now(),
+            'channel' => 'TouTiaoFXGZJ', 'fee_time' => $time, 'amount' => $amount, 'inout_type' => '1', 'fee_name' => '订单实付']);
+    }
+
+    private function db(): \Illuminate\Database\Connection { return DB::connection('business_mirror'); }
+}