diff --git a/app/Console/Commands/SyncStoreReceiptOrderMatches.php b/app/Console/Commands/SyncStoreReceiptOrderMatches.php
index d14a23ee..dcf0f8d1 100644
--- a/app/Console/Commands/SyncStoreReceiptOrderMatches.php
+++ b/app/Console/Commands/SyncStoreReceiptOrderMatches.php
@@ -36,7 +36,8 @@ class SyncStoreReceiptOrderMatches extends Command
         {--chunk=1200 : 单次向上游查询的订单号数量}
         {--limit=0 : 仅处理前 N 笔账单（调试用，0 表示全量）}
         {--amounts-only : 只回填「优惠金额 / 冲减金额 / 种菜金额」三列，不重跑订单侧匹配}
-        {--planting-only : 只回填「种菜金额」一列（不读账单，直接按该月已有明细行的订单号刷，一次覆盖全平台）}';
+        {--planting-only : 只回填「种菜金额」一列（不读账单，直接按该月已有明细行的订单号刷，一次覆盖全平台）}
+        {--dry-run : 只计算并打印统计，不写库（用于评估口径调整的影响）}';
 
     protected $description = '按店铺收款账户账单匹配订单侧商品金额，生成「业绩明细」核对镜像';
 
@@ -176,6 +177,9 @@ class SyncStoreReceiptOrderMatches extends Command
     /** 双口径兜底命中「卖家实收」时写入的标识（页面「未匹配原因」列展示）。 */
     private const REMARK_SELLER_INCOME_BASIS = '订单实付按卖家实收核对';
 
+    /** 实收缺失时退回「应付/已付」核对命中的标识。 */
+    private const REMARK_PAYABLE_BASIS = '订单实付按应付/已付核对';
+
     public function handle(): int
     {
         // 全量重建时账单与订单侧映射都在内存里：拼多多 / 淘系支付宝这类大平台需要 1G 以上，
@@ -594,9 +598,13 @@ class SyncStoreReceiptOrderMatches extends Command
                                 MAX(CASE WHEN link_o_id IS NULL OR link_o_id = 0 THEN paid_alt END),
                                 MAX(paid_alt)
                             ) as paid_alt
+                            , COALESCE(
+                                MAX(CASE WHEN link_o_id IS NULL OR link_o_id = 0 THEN paid_pay END),
+                                MAX(paid_pay)
+                            ) as paid_pay
                      FROM (
                          SELECT o.so_id as so_id, o.shop_name as shop_name, o.link_o_id as link_o_id,
-                                o.{$paidColumn} as paid, o.{$paidAltColumn} as paid_alt
+                                o.{$paidColumn} as paid, o.{$paidAltColumn} as paid_alt, o.pay_amount as paid_pay
                          FROM tmp_receipt_order_nos t
                          STRAIGHT_JOIN {$ordersTable} o ON o.so_id = t.no
                      ) x
@@ -620,6 +628,8 @@ class SyncStoreReceiptOrderMatches extends Command
         $orderPaid = [];
         /** @var array<string,float> $orderPaidAlt 订单侧「卖家实收」金额（双口径兜底用） */
         $orderPaidAlt = [];
+        /** @var array<string,float> $orderPaidPay 订单侧「应付」金额（实收缺失时的退化口径） */
+        $orderPaidPay = [];
         foreach ($paidRows as $row) {
             $core = self::cleanOrderNo((string) $row['so_id']);
             if ($core === '') {
@@ -629,6 +639,7 @@ class SyncStoreReceiptOrderMatches extends Command
             $key = $shopKey . '|' . $core;
             $orderPaid[$key] = ($orderPaid[$key] ?? 0.0) + (float) $row['paid'];
             $orderPaidAlt[$key] = ($orderPaidAlt[$key] ?? 0.0) + (float) ($row['paid_alt'] ?? 0.0);
+            $orderPaidPay[$key] = ($orderPaidPay[$key] ?? 0.0) + (float) ($row['paid_pay'] ?? 0.0);
             // 订单实付命中同样算「订单侧存在」：部分订单（退款流程 / 拆单 / 商品明细未同步）没有商品明细行，
             // 若只按商品明细判断存在性，这些单会被误判「订单表无此单」（实付明明在）。
             // 商品金额数组仍只由商品明细构建：无明细时商品金额保持为空、按口径标「订单无商品金额」。
@@ -658,10 +669,13 @@ class SyncStoreReceiptOrderMatches extends Command
         }
 
         // 只重建「本账期 + 本平台」的数据，避免把同月其它平台的结果一起清掉。
-        DB::connection($connection)->table(self::TARGET_TABLE)
-            ->where('report_month', $reportMonth)
-            ->where('platform', (string) $source['label'])
-            ->delete();
+        $dryRun = (bool) $this->option('dry-run');
+        if (! $dryRun) {
+            DB::connection($connection)->table(self::TARGET_TABLE)
+                ->where('report_month', $reportMonth)
+                ->where('platform', (string) $source['label'])
+                ->delete();
+        }
 
         $target = DB::connection($connection)->table(self::TARGET_TABLE);
         $now = now();
@@ -740,12 +754,36 @@ class SyncStoreReceiptOrderMatches extends Command
                     $coresByCore,
                     self::REMARK_NO_PAID,
                 );
-                if ($altStatus === self::STATUS_MATCHED && $altAmount !== null
-                    && abs($income + $promoAmount - (float) $altAmount) <= 0.02) {
+                $altMatched = $altStatus === self::STATUS_MATCHED && $altAmount !== null;
+                $altValue = $altMatched ? (float) $altAmount : 0.0;
+                // 实收有值且能对上 → 按实收核对；实收缺失（0/空）时退回「应付/已付」核对（拆单主单实收常为空）。
+                $payAmount = null;
+                if (! ($altMatched && $altValue > 0.005)) {
+                    [$payStatus, $payValue] = $this->matchOrderSide(
+                        $core,
+                        (string) $group['shop_key'],
+                        $orderPaidPay,
+                        $orderSeen,
+                        $coreSeen,
+                        $coresByCore,
+                        self::REMARK_NO_PAID,
+                    );
+                    if ($payStatus === self::STATUS_MATCHED && $payValue !== null) {
+                        $payAmount = (float) $payValue;
+                    }
+                }
+
+                if ($altMatched && $altValue > 0.005
+                    && abs($income + $promoAmount - $altValue) <= 0.02) {
                     $paidAmount = round((float) $altAmount, 2);
                     $basisAmount = $paidAmount;
                     $difference = 0.0;
                     $remark = self::REMARK_SELLER_INCOME_BASIS;
+                } elseif ($payAmount !== null && abs($income + $promoAmount - $payAmount) <= 0.02) {
+                    $paidAmount = round($payAmount, 2);
+                    $basisAmount = $paidAmount;
+                    $difference = 0.0;
+                    $remark = self::REMARK_PAYABLE_BASIS;
                 }
             }
             if ($productAmount !== null) {
@@ -789,7 +827,9 @@ class SyncStoreReceiptOrderMatches extends Command
             ];
 
             if (count($buffer) >= 500) {
-                $target->insertOrIgnore($buffer);
+                if (! $dryRun) {
+                    $target->insertOrIgnore($buffer);
+                }
                 $imported += count($buffer);
                 $buffer = [];
             }
@@ -799,14 +839,18 @@ class SyncStoreReceiptOrderMatches extends Command
         foreach ($promoOnlyGroups as $promoGroup) {
             $buffer[] = self::promoOnlyRow($reportMonth, (string) $source['label'], $promoGroup, $now);
             if (count($buffer) >= 500) {
-                $target->insertOrIgnore($buffer);
+                if (! $dryRun) {
+                    $target->insertOrIgnore($buffer);
+                }
                 $imported += count($buffer);
                 $buffer = [];
             }
         }
 
         if ($buffer !== []) {
-            $target->insertOrIgnore($buffer);
+            if (! $dryRun) {
+                $target->insertOrIgnore($buffer);
+            }
             $imported += count($buffer);
         }