diff --git a/modules/EcommerceFinance/AccountBillColumns.php b/modules/EcommerceFinance/AccountBillColumns.php
new file mode 100644
index 00000000..db4eda34
--- /dev/null
+++ b/modules/EcommerceFinance/AccountBillColumns.php
@@ -0,0 +1,236 @@
+<?php
+
+namespace Modules\EcommerceFinance;
+
+/**
+ * 店铺收款账户账单 - 各账户类型的列配置（单一数据源）。
+ *
+ * 列定义来自「账单抬头.xlsx」的各子表（sheet 名 = 账户类型）。
+ * sheet 名 ↔ tab slug ↔ 列 三者在此一一对应，避免错乱。
+ *
+ * 每列: [label, field, kind]
+ *   field: 真实列名（如 record_code / income / occurred_at / updated_at），
+ *          或 'payload.xxx' 表示存在 payload JSON 中。
+ *   kind:  text | num | money | money_in | money_out | balance | date | tag
+ *
+ * 淘系支付宝账户(taobao-alipay)已有独立实现，不在此处定义。
+ */
+class AccountBillColumns
+{
+    /**
+     * @return array<string,array{title:string,columns:array<int,array{0:string,1:string,2:string}>}>
+     */
+    public static function map(): array
+    {
+        return [
+            'taobao-wechat' => [
+                'title' => '淘系微信账户',
+                'columns' => [
+                    ['记录编码', 'record_code', 'num'],
+                    ['店铺', 'store_name', 'text'],
+                    ['财务备注', 'finance_remark', 'text'],
+                    ['订单号', 'order_no', 'num'],
+                    ['金额', 'amount', 'money'],
+                    ['自定义备注', 'custom_remark', 'text'],
+                    ['账单项目', 'bill_item', 'tag'],
+                    ['线上单号', 'payload.online_order_no', 'num'],
+                    ['淘宝订单编号', 'payload.taobao_order_no', 'num'],
+                    ['支付流水号', 'payload.pay_serial_no', 'num'],
+                    ['入账时间', 'occurred_at', 'date'],
+                    ['入账类型', 'payload.entry_type', 'text'],
+                    ['收入金额', 'income', 'money_in'],
+                    ['支出金额', 'expense', 'money_out'],
+                    ['业务描述', 'payload.business_desc', 'text'],
+                    ['备注', 'remark', 'text'],
+                    ['JST拉取时间', 'payload.jst_pulled_at', 'date'],
+                    ['修改人', 'modifier', 'text'],
+                ],
+            ],
+
+            'pinduoduo' => [
+                'title' => '拼多多账户',
+                'columns' => [
+                    ['记录编码', 'record_code', 'num'],
+                    ['店铺', 'store_name', 'text'],
+                    ['财务备注', 'finance_remark', 'text'],
+                    ['订单', 'order_no', 'num'],
+                    ['金额', 'amount', 'money'],
+                    ['自定义备注', 'custom_remark', 'text'],
+                    ['账单项目', 'bill_item', 'tag'],
+                    ['商户订单号', 'payload.merchant_order_no', 'num'],
+                    ['线上单号', 'payload.online_order_no', 'num'],
+                    ['财务类型', 'payload.finance_type', 'text'],
+                    ['类型', 'payload.type', 'text'],
+                    ['发生时间', 'occurred_at', 'date'],
+                    ['收入金额', 'income', 'money_in'],
+                    ['支出金额', 'expense', 'money_out'],
+                    ['备注', 'remark', 'text'],
+                    ['修改时间', 'updated_at', 'date'],
+                    ['修改人', 'modifier', 'text'],
+                ],
+            ],
+
+            'jd-wallet' => [
+                'title' => '京东网银钱包账户',
+                'columns' => [
+                    ['记录编码', 'record_code', 'num'],
+                    ['店铺', 'store_name', 'text'],
+                    ['财务备注', 'finance_remark', 'text'],
+                    ['订单', 'order_no', 'num'],
+                    ['金额', 'amount', 'money'],
+                    ['自定义备注', 'custom_remark', 'text'],
+                    ['账单项目', 'bill_item', 'tag'],
+                    ['线上单号', 'payload.online_order_no', 'num'],
+                    ['单据编号', 'payload.doc_no', 'num'],
+                    ['订单编号', 'payload.order_no_2', 'num'],
+                    ['商户订单号', 'payload.merchant_order_no', 'num'],
+                    ['单据类型', 'payload.doc_type', 'text'],
+                    ['商品编码', 'payload.goods_code', 'num'],
+                    ['商品名称', 'payload.goods_name', 'text'],
+                    ['费用结算时间', 'occurred_at', 'date'],
+                    ['费用发生时间', 'payload.fee_occurred_at', 'date'],
+                    ['费用项', 'payload.fee_item', 'text'],
+                    ['收入金额', 'income', 'money_in'],
+                    ['支出金额', 'expense', 'money_out'],
+                    ['币种', 'payload.currency', 'text'],
+                    ['钱包结算备注', 'payload.wallet_remark', 'text'],
+                    ['备注', 'remark', 'text'],
+                    ['店铺号', 'payload.store_no', 'num'],
+                    ['京东门店编码', 'payload.jd_store_code', 'num'],
+                    ['品牌门店编号', 'payload.brand_store_no', 'num'],
+                    ['门店名称', 'payload.store_name_2', 'text'],
+                    ['账户代码', 'payload.account_code', 'num'],
+                    ['修改时间', 'updated_at', 'date'],
+                    ['修改人', 'modifier', 'text'],
+                ],
+            ],
+
+            'jd-transactions' => [
+                'title' => '京东流水',
+                'columns' => [
+                    ['记录编码', 'record_code', 'num'],
+                    ['店铺', 'store_name', 'text'],
+                    ['财务备注', 'finance_remark', 'text'],
+                    ['订单', 'order_no', 'num'],
+                    ['金额', 'amount', 'money'],
+                    ['自定义备注', 'custom_remark', 'text'],
+                    ['账单项目', 'bill_item', 'tag'],
+                    ['线上单号', 'payload.online_order_no', 'num'],
+                    ['流水号', 'payload.serial_no', 'num'],
+                    ['交易订单号', 'payload.tx_order_no', 'num'],
+                    ['账户名称', 'payload.account_name', 'text'],
+                    ['费用结算时间', 'occurred_at', 'date'],
+                    ['账单日期', 'payload.bill_date', 'date'],
+                    ['商户订单号', 'payload.merchant_order_no', 'num'],
+                    ['交易备注', 'payload.tx_remark', 'text'],
+                    ['交易类型', 'payload.tx_type', 'text'],
+                    ['收入金额', 'income', 'money_in'],
+                    ['支出金额', 'expense', 'money_out'],
+                    ['账户余额', 'balance', 'balance'],
+                    ['币种', 'payload.currency', 'text'],
+                    ['记账请求号', 'payload.book_request_no', 'num'],
+                    ['业务订单号', 'payload.business_order_no', 'num'],
+                    ['修改时间', 'updated_at', 'date'],
+                    ['修改人', 'modifier', 'text'],
+                ],
+            ],
+
+            'douyin' => [
+                'title' => '抖音账户',
+                'columns' => [
+                    ['记录编码', 'record_code', 'num'],
+                    ['店铺', 'store_name', 'text'],
+                    ['财务备注', 'finance_remark', 'text'],
+                    ['订单', 'order_no', 'num'],
+                    ['金额', 'amount', 'money'],
+                    ['自定义备注', 'custom_remark', 'text'],
+                    ['商户主体名称', 'payload.merchant_name', 'text'],
+                    ['账单项目', 'bill_item', 'tag'],
+                    ['动账流水号', 'payload.move_serial_no', 'num'],
+                    ['订单号', 'payload.order_no_2', 'num'],
+                    ['线上单号', 'payload.online_order_no', 'num'],
+                    ['子订单号', 'payload.sub_order_no', 'num'],
+                    ['商品ID', 'payload.goods_id', 'num'],
+                    ['账务类型', 'payload.account_type', 'text'],
+                    ['结算时间', 'occurred_at', 'date'],
+                    ['动账摘要', 'payload.move_summary', 'text'],
+                    ['下单时间', 'payload.order_placed_at', 'date'],
+                    ['业务类型', 'payload.business_type', 'text'],
+                    ['结算账户', 'payload.settle_account', 'text'],
+                    ['动账场景', 'payload.move_scene', 'text'],
+                    ['达人ID', 'payload.talent_id', 'num'],
+                    ['达人名称', 'payload.talent_name', 'text'],
+                    ['备注', 'remark', 'text'],
+                    ['收入', 'income', 'money_in'],
+                    ['支出', 'expense', 'money_out'],
+                    ['创建时间', 'created_at', 'date'],
+                    ['修改时间', 'updated_at', 'date'],
+                    ['修改人', 'modifier', 'text'],
+                ],
+            ],
+
+            'dewu' => [
+                'title' => '得物账户',
+                'columns' => [
+                    ['记录编码', 'record_code', 'num'],
+                    ['店铺', 'store_name', 'text'],
+                    ['财务备注', 'finance_remark', 'text'],
+                    ['金额', 'amount', 'money'],
+                    ['订单号', 'order_no', 'num'],
+                    ['线上单号', 'payload.online_order_no', 'num'],
+                    ['自定义备注', 'custom_remark', 'text'],
+                    ['账单项目', 'bill_item', 'tag'],
+                    ['店铺', 'payload.store_2', 'text'],
+                    ['订单类型', 'payload.order_type', 'text'],
+                    ['商品名称', 'payload.goods_name', 'text'],
+                    ['商品货号', 'payload.goods_no', 'num'],
+                    ['数量', 'payload.quantity', 'num'],
+                    ['渠道', 'payload.channel', 'text'],
+                    ['业务类型', 'payload.business_type', 'text'],
+                    ['收入金额', 'income', 'money_in'],
+                    ['支出金额', 'expense', 'money_out'],
+                    ['线上单号对应实际店铺', 'payload.online_real_store', 'text'],
+                    ['订单创建时间', 'payload.order_created_at', 'date'],
+                    ['支付/退款时间', 'occurred_at', 'date'],
+                    ['发货/退货时间', 'payload.ship_return_at', 'date'],
+                    ['结算状态', 'payload.settle_status', 'text'],
+                    ['收款账期', 'payload.pay_period', 'text'],
+                    ['拉取时间', 'payload.pulled_at', 'date'],
+                    ['修改时间', 'updated_at', 'date'],
+                    ['修改人', 'modifier', 'text'],
+                ],
+            ],
+        ];
+    }
+
+    public static function types(): array
+    {
+        return array_keys(self::map());
+    }
+
+    public static function has(string $type): bool
+    {
+        return isset(self::map()[$type]);
+    }
+
+    /**
+     * @return array{title:string,columns:array<int,array{label:string,field:string,kind:string}>}
+     */
+    public static function for(string $type): ?array
+    {
+        $map = self::map();
+
+        if (! isset($map[$type])) {
+            return null;
+        }
+
+        $columns = array_map(function ($c) {
+            return ['label' => $c[0], 'field' => $c[1], 'kind' => $c[2]];
+        }, $map[$type]['columns']);
+
+        return [
+            'title' => $map[$type]['title'],
+            'columns' => $columns,
+        ];
+    }
+}
diff --git a/modules/EcommerceFinance/Database/Migrations/2026_07_21_000002_create_ec_account_bills_table.php b/modules/EcommerceFinance/Database/Migrations/2026_07_21_000002_create_ec_account_bills_table.php
new file mode 100644
index 00000000..f35af01d
--- /dev/null
+++ b/modules/EcommerceFinance/Database/Migrations/2026_07_21_000002_create_ec_account_bills_table.php
@@ -0,0 +1,53 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * 店铺收款账户账单 - 通用账单表（覆盖淘系微信/拼多多/京东网银钱包/京东流水/抖音/得物）。
+     * 淘系支付宝账户(taobao-alipay)使用独立的 ec_alipay_bills 表，不在此表。
+     * 各类型特有的列存于 payload JSON；列定义见 Modules\EcommerceFinance\AccountBillColumns。
+     */
+    public function up(): void
+    {
+        Schema::create('ec_account_bills', function (Blueprint $table) {
+            $table->increments('id');
+            $table->unsignedInteger('company_id');
+            $table->string('bill_type', 32); // taobao-wechat/pinduoduo/jd-wallet/jd-transactions/douyin/dewu
+
+            // 通用列（各类型共有 / 用于筛选汇总）
+            $table->string('record_code', 64);
+            $table->string('store_name', 255);
+            $table->string('finance_remark', 255)->nullable(); // 财务备注
+            $table->string('order_no', 64)->nullable();        // 订单 / 订单号
+            $table->decimal('amount', 20, 6)->nullable();      // 金额
+            $table->string('custom_remark', 255)->nullable();  // 自定义备注
+            $table->string('bill_item', 64)->nullable();       // 账单项目
+            $table->dateTime('occurred_at')->nullable();       // 主时间（入账/发生/结算...）
+            $table->decimal('income', 20, 6)->default(0);      // 收入(金额)
+            $table->decimal('expense', 20, 6)->default(0);     // 支出(金额)
+            $table->decimal('balance', 20, 6)->default(0);     // 余额/账户余额
+            $table->string('remark', 512)->nullable();         // 备注
+            $table->string('modifier', 64)->nullable();        // 修改人
+            $table->json('payload')->nullable();               // 各类型特有列
+
+            $table->unsignedInteger('created_by')->nullable();
+            $table->string('created_from', 100)->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->index(['company_id', 'bill_type']);
+            $table->index(['company_id', 'bill_type', 'store_name']);
+            $table->index(['company_id', 'bill_type', 'occurred_at']);
+            $table->index(['company_id', 'bill_type', 'bill_item']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('ec_account_bills');
+    }
+};
diff --git a/modules/EcommerceFinance/Database/Seeds/AccountBillsTableSeeder.php b/modules/EcommerceFinance/Database/Seeds/AccountBillsTableSeeder.php
new file mode 100644
index 00000000..b9bd1b67
--- /dev/null
+++ b/modules/EcommerceFinance/Database/Seeds/AccountBillsTableSeeder.php
@@ -0,0 +1,168 @@
+<?php
+
+namespace Modules\EcommerceFinance\Database\Seeds;
+
+use Illuminate\Database\Seeder;
+use Illuminate\Support\Facades\DB;
+use Modules\EcommerceFinance\AccountBillColumns;
+
+class AccountBillsTableSeeder extends Seeder
+{
+    /**
+     * 为 6 种账户类型生成演示行（淘系支付宝不在内，它有独立表/种子）。
+     * 运行：php artisan db:seed --class=Modules\\EcommerceFinance\\Database\\Seeds\\AccountBillsTableSeeder
+     */
+    public function run()
+    {
+        $companyId = (int) (DB::table('companies')->value('id') ?? 1);
+
+        $shops = [
+            '淘宝-亿家达家居鞋柜电脑桌',
+            '天猫-亿家达旗舰店',
+            '天猫-卓禾家具旗舰店',
+            '拼多多-亿家达家居旗舰店',
+            '京东-亿家达旗舰店',
+            '抖音-亿家达旗舰店',
+            '得物-亿家达旗舰店',
+        ];
+
+        $items = ['交易收款', '退款', '提现到银行卡', '服务费', '红包补贴', '佣金扣款', '平台补贴', '以旧换新自补平台过桥'];
+
+        $now = now();
+        $seq = 3000000000000000000;
+
+        foreach (AccountBillColumns::types() as $billType) {
+            $config = AccountBillColumns::for($billType);
+            DB::table('ec_account_bills')
+                ->where('company_id', $companyId)
+                ->where('bill_type', $billType)
+                ->delete();
+
+            $balance = 50000.00;
+
+            for ($i = 0; $i < 6; $i++) {
+                $real = [
+                    'company_id' => $companyId,
+                    'bill_type' => $billType,
+                    'modifier' => 'api',
+                    'created_by' => null,
+                    'created_from' => 'ecommerce-finance',
+                    'created_at' => $now,
+                    'updated_at' => $now,
+                ];
+                $payload = [];
+
+                $income = $i % 2 === 0 ? round(60 + ($i * 37 % 600), 2) : 0.00;
+                $expense = $i % 2 === 1 ? round(8 + ($i * 13 % 120), 2) : 0.00;
+                $balance += $income - $expense;
+
+                $day = str_pad((string) (1 + ($i % 15)), 2, '0', STR_PAD_LEFT);
+                $hh = str_pad((string) (8 + ($i % 12)), 2, '0', STR_PAD_LEFT);
+                $mm = str_pad((string) (($i * 7) % 60), 2, '0', STR_PAD_LEFT);
+                $occurred = '2026-07-' . $day . ' ' . $hh . ':' . $mm . ':11';
+
+                foreach ($config['columns'] as $col) {
+                    [$label, $field, $kind] = [$col['label'], $col['field'], $col['kind']];
+                    $value = $this->valueFor($field, $kind, $label, [
+                        'i' => $i,
+                        'shop' => $shops[($i + crc32($billType)) % count($shops)],
+                        'item' => $items[$i % count($items)],
+                        'income' => $income,
+                        'expense' => $expense,
+                        'balance' => round($balance, 2),
+                        'occurred' => $occurred,
+                        'seq' => $seq,
+                    ]);
+
+                    if (strpos($field, 'payload.') === 0) {
+                        $payload[substr($field, 8)] = $value;
+                    } else {
+                        $real[$field] = $value;
+                    }
+                }
+
+                $real['payload'] = json_encode($payload, JSON_UNESCAPED_UNICODE);
+                $seq++;
+
+                DB::table('ec_account_bills')->insert($this->normalizeRow($real));
+            }
+        }
+    }
+
+    private function valueFor($field, $kind, $label, array $c)
+    {
+        // 真实列优先按字段定值
+        switch ($field) {
+            case 'record_code':
+                return (string) ($c['seq']);
+            case 'store_name':
+                return $c['shop'];
+            case 'bill_item':
+                return $c['item'];
+            case 'occurred_at':
+                return $c['occurred'];
+            case 'income':
+                return $c['income'];
+            case 'expense':
+                return $c['expense'];
+            case 'balance':
+                return $c['balance'];
+            case 'amount':
+                return $c['income'] + $c['expense'];
+            case 'order_no':
+                return (string) (1570700000000000000 + $c['i']);
+            case 'finance_remark':
+            case 'custom_remark':
+                return $c['i'] % 3 === 0 ? '财务备注-' . $c['i'] : null;
+            case 'remark':
+                return $c['item'] . ' 演示备注';
+            case 'modifier':
+                return 'api';
+            case 'created_at':
+            case 'updated_at':
+                return now();
+        }
+
+        // payload 列按 kind 推断
+        switch ($kind) {
+            case 'date':
+                return $c['occurred'];
+            case 'num':
+                return (string) (3300000000000000 + $c['i'] + crc32($field));
+            case 'money':
+            case 'balance':
+                return $c['amount'] ?? 0;
+            case 'money_in':
+                return $c['income'];
+            case 'money_out':
+                return $c['expense'];
+            case 'tag':
+                return $c['item'];
+            default:
+                return $label . '-' . $c['i'];
+        }
+    }
+
+    /**
+     * 保证插入行类型与表结构一致（decimal/null）。
+     */
+    private function normalizeRow(array $real): array
+    {
+        $decimals = ['amount', 'income', 'expense', 'balance'];
+
+        foreach ($decimals as $k) {
+            if (isset($real[$k])) {
+                $real[$k] = (float) $real[$k];
+            }
+        }
+
+        if (empty($real['finance_remark'])) {
+            $real['finance_remark'] = null;
+        }
+        if (empty($real['custom_remark'])) {
+            $real['custom_remark'] = null;
+        }
+
+        return $real;
+    }
+}
diff --git a/modules/EcommerceFinance/Http/Controllers/AccountBills.php b/modules/EcommerceFinance/Http/Controllers/AccountBills.php
new file mode 100644
index 00000000..a1bf5fb8
--- /dev/null
+++ b/modules/EcommerceFinance/Http/Controllers/AccountBills.php
@@ -0,0 +1,91 @@
+<?php
+
+namespace Modules\EcommerceFinance\Http\Controllers;
+
+use App\Abstracts\Http\Controller;
+use Illuminate\Http\Request;
+use Modules\EcommerceFinance\AccountBillColumns;
+use Modules\EcommerceFinance\Models\AccountBill;
+
+class AccountBills extends Controller
+{
+    /**
+     * 通用账单列表（店铺收款账户账单 › 各账户类型 tab）。
+     * 经 admin 路由组（web 会话）暴露，前端带 CSRF 调用。
+     * 按 bill_type 过滤，返回分页数据 + 汇总 + 该类型的列配置。
+     */
+    public function index(Request $request)
+    {
+        $billType = (string) $request->get('bill_type', '');
+
+        if (! AccountBillColumns::has($billType)) {
+            abort(404, '未知的账户类型。');
+        }
+
+        $query = AccountBill::query()
+            ->where('company_id', company_id())
+            ->where('bill_type', $billType);
+
+        if ($store = $request->get('store_name')) {
+            $query->where('store_name', $store);
+        }
+
+        if ($item = $request->get('bill_item')) {
+            $query->where('bill_item', $item);
+        }
+
+        if ($start = $request->get('start')) {
+            $query->where('occurred_at', '>=', $start);
+        }
+
+        if ($end = $request->get('end')) {
+            $query->where('occurred_at', '<=', $end . ' 23:59:59');
+        }
+
+        if ($keyword = $request->get('keyword')) {
+            $query->where(function ($q) use ($keyword) {
+                $like = '%' . $keyword . '%';
+                $q->where('record_code', 'like', $like)
+                    ->orWhere('order_no', 'like', $like)
+                    ->orWhere('remark', 'like', $like)
+                    ->orWhere('bill_item', 'like', $like);
+            });
+        }
+
+        $sortable = ['occurred_at', 'income', 'expense', 'balance', 'record_code'];
+        $sort = in_array($request->get('sort'), $sortable, true) ? $request->get('sort') : 'occurred_at';
+        $dir = $request->get('dir') === 'asc' ? 'asc' : 'desc';
+        $query->orderBy($sort, $dir);
+
+        $perPage = min(max((int) $request->get('limit', 10), 1), 100);
+        $rows = $query->paginate($perPage);
+
+        // 汇总（分页前）
+        $summaryRow = (clone $query)->selectRaw(
+            'COALESCE(SUM(income), 0) as income, ' .
+            'COALESCE(SUM(expense), 0) as expense, ' .
+            'COUNT(*) as count'
+        )->first();
+
+        $latestBalance = (clone $query)
+            ->orderByDesc('occurred_at')
+            ->orderByDesc('id')
+            ->value('balance');
+
+        $data = $rows->toArray();
+        $data['summary'] = [
+            'income' => (float) ($summaryRow->income ?? 0),
+            'expense' => (float) ($summaryRow->expense ?? 0),
+            'count' => (int) ($summaryRow->count ?? 0),
+            'balance' => $latestBalance !== null ? (float) $latestBalance : 0,
+        ];
+        $data['columns'] = AccountBillColumns::for($billType);
+
+        return response()->json($data);
+    }
+
+    public function show(AccountBill $bill)
+    {
+        return response()->json($bill);
+    }
+}
diff --git a/modules/EcommerceFinance/Models/AccountBill.php b/modules/EcommerceFinance/Models/AccountBill.php
new file mode 100644
index 00000000..509d302c
--- /dev/null
+++ b/modules/EcommerceFinance/Models/AccountBill.php
@@ -0,0 +1,42 @@
+<?php
+
+namespace Modules\EcommerceFinance\Models;
+
+use App\Abstracts\Model;
+
+class AccountBill extends Model
+{
+    use \Illuminate\Database\Eloquent\SoftDeletes;
+
+    protected $table = 'ec_account_bills';
+
+    protected $fillable = [
+        'company_id',
+        'bill_type',
+        'record_code',
+        'store_name',
+        'finance_remark',
+        'order_no',
+        'amount',
+        'custom_remark',
+        'bill_item',
+        'occurred_at',
+        'income',
+        'expense',
+        'balance',
+        'remark',
+        'modifier',
+        'payload',
+        'created_by',
+        'created_from',
+    ];
+
+    protected $casts = [
+        'occurred_at' => 'datetime',
+        'amount' => 'decimal:6',
+        'income' => 'decimal:6',
+        'expense' => 'decimal:6',
+        'balance' => 'decimal:6',
+        'payload' => 'array',
+    ];
+}
diff --git a/modules/EcommerceFinance/Routes/admin.php b/modules/EcommerceFinance/Routes/admin.php
index 5b38223f..bb79602b 100644
--- a/modules/EcommerceFinance/Routes/admin.php
+++ b/modules/EcommerceFinance/Routes/admin.php
@@ -5,7 +5,11 @@ use Illuminate\Support\Facades\Route;
 Route::admin('ecommerce-finance', function () {
     Route::view('/', 'ecommerce-finance::index')->name('index');
 
-    // 店铺收款账户账单 › 淘系支付宝账户
+    // 店铺收款账户账单 › 淘系支付宝账户（独立表 ec_alipay_bills）
     Route::get('alipay-bills', 'AlipayBills@index')->name('alipay-bills.index');
     Route::get('alipay-bills/{bill}', 'AlipayBills@show')->name('alipay-bills.show');
+
+    // 店铺收款账户账单 › 其它账户类型（通用表 ec_account_bills，按 bill_type 区分）
+    Route::get('account-bills', 'AccountBills@index')->name('account-bills.index');
+    Route::get('account-bills/{bill}', 'AccountBills@show')->name('account-bills.show');
 });
diff --git a/resources/assets/js/components/business/AccountBills.vue b/resources/assets/js/components/business/AccountBills.vue
new file mode 100644
index 00000000..9c366323
--- /dev/null
+++ b/resources/assets/js/components/business/AccountBills.vue
@@ -0,0 +1,319 @@
+<template>
+    <div class="account-page">
+        <!-- 汇总卡片 -->
+        <div class="ab-stats">
+            <div class="ab-stat">
+                <div class="ab-stat-k">收入合计</div>
+                <div class="ab-stat-v income">{{ money(summary.income) }}</div>
+                <div class="ab-stat-s">{{ summary.count }} 笔交易</div>
+            </div>
+            <div class="ab-stat">
+                <div class="ab-stat-k">支出合计</div>
+                <div class="ab-stat-v expense">{{ money(summary.expense) }}</div>
+                <div class="ab-stat-s">按当前筛选</div>
+            </div>
+            <div class="ab-stat">
+                <div class="ab-stat-k">期末余额（最新）</div>
+                <div class="ab-stat-v">{{ money(summary.balance) }}</div>
+                <div class="ab-stat-s">最新一条记录</div>
+            </div>
+            <div class="ab-stat">
+                <div class="ab-stat-k">交易笔数</div>
+                <div class="ab-stat-v">{{ summary.count }}</div>
+                <div class="ab-stat-s">当前筛选结果</div>
+            </div>
+        </div>
+
+        <!-- 筛选栏 -->
+        <div class="ab-filter">
+            <div class="ab-field">
+                <label>店铺</label>
+                <input v-model.trim="filters.store_name" placeholder="店铺名称" />
+            </div>
+            <div class="ab-field">
+                <label>账单项目</label>
+                <input v-model.trim="filters.bill_item" placeholder="账单项目" />
+            </div>
+            <div class="ab-field ab-field-date">
+                <label>时间</label>
+                <div class="ab-date">
+                    <input type="date" v-model="filters.start" /> <span>~</span>
+                    <input type="date" v-model="filters.end" />
+                </div>
+            </div>
+            <div class="ab-field ab-field-kw">
+                <label>关键词（记录编码 / 订单 / 备注）</label>
+                <input v-model.trim="filters.keyword" placeholder="输入关键词" />
+            </div>
+            <div class="ab-actions">
+                <button class="ab-btn ab-btn-primary" @click="applyFilters">查询</button>
+                <button class="ab-btn" @click="resetFilters">重置</button>
+            </div>
+        </div>
+
+        <!-- 数据表（列由后端配置动态渲染） -->
+        <div class="ab-panel">
+            <div class="ab-phead">
+                <div class="ab-title">{{ columnsTitle }}</div>
+                <div class="ab-count" v-if="!loading">{{ total }} 条</div>
+            </div>
+
+            <div class="ab-scroll">
+                <table class="ab-table" v-if="rows.length && columns.length">
+                    <thead>
+                        <tr>
+                            <th v-for="(c, i) in columns" :key="i" :class="{ 'ab-num': isNumKind(c.kind) }"
+                                @click="maybeSort(c)">
+                                {{ c.label }}
+                                <span class="ab-sort" v-if="sortableField(c.field)">⇅</span>
+                            </th>
+                        </tr>
+                    </thead>
+                    <tbody>
+                        <tr v-for="r in rows" :key="r.id">
+                            <td v-for="(c, i) in columns" :key="i" :class="cellClass(c)">
+                                <span v-if="c.kind === 'tag'" class="ab-tag">{{ cellText(r, c) || '—' }}</span>
+                                <template v-else>{{ cellDisplay(r, c) }}</template>
+                            </td>
+                        </tr>
+                    </tbody>
+                </table>
+
+                <div class="ab-empty" v-else-if="!loading">没有符合条件的账单记录</div>
+                <div class="ab-empty" v-else>加载中…</div>
+            </div>
+
+            <!-- 分页 -->
+            <div class="ab-pager" v-if="rows.length">
+                <div class="ab-page-info">第 {{ rangeStart }} - {{ rangeEnd }} 条 / 共 {{ total }} 条</div>
+                <div class="ab-page-right">
+                    <span>每页</span>
+                    <select v-model.number="perPage" @change="changePage(1)">
+                        <option :value="10">10</option>
+                        <option :value="20">20</option>
+                        <option :value="50">50</option>
+                    </select>
+                    <button class="ab-page-btn" :disabled="currentPage <= 1" @click="changePage(1)">«</button>
+                    <button class="ab-page-btn" :disabled="currentPage <= 1" @click="changePage(currentPage - 1)">‹</button>
+                    <span class="ab-page-no">{{ currentPage }} / {{ lastPage }}</span>
+                    <button class="ab-page-btn" :disabled="currentPage >= lastPage" @click="changePage(currentPage + 1)">›</button>
+                    <button class="ab-page-btn" :disabled="currentPage >= lastPage" @click="changePage(lastPage)">»</button>
+                </div>
+            </div>
+        </div>
+    </div>
+</template>
+
+<script>
+const SORTABLE = ['occurred_at', 'income', 'expense', 'balance', 'record_code'];
+
+export default {
+    name: 'AccountBills',
+
+    props: {
+        apiBase: { type: String, required: true },
+        billType: { type: String, required: true },
+    },
+
+    data() {
+        return {
+            loading: false,
+            rows: [],
+            columns: [],
+            columnsTitle: '',
+            summary: { income: 0, expense: 0, balance: 0, count: 0 },
+            total: 0,
+            currentPage: 1,
+            lastPage: 1,
+            perPage: 10,
+            filters: { store_name: '', bill_item: '', start: '', end: '', keyword: '' },
+            sort: { key: 'occurred_at', dir: 'desc' },
+        };
+    },
+
+    computed: {
+        rangeStart() {
+            return this.total === 0 ? 0 : (this.currentPage - 1) * this.perPage + 1;
+        },
+        rangeEnd() {
+            return Math.min(this.currentPage * this.perPage, this.total);
+        },
+    },
+
+    mounted() {
+        this.fetch();
+    },
+
+    methods: {
+        async fetch() {
+            this.loading = true;
+            const params = {
+                bill_type: this.billType,
+                ...this.filters,
+                sort: this.sort.key,
+                dir: this.sort.dir,
+                limit: this.perPage,
+                page: this.currentPage,
+            };
+
+            try {
+                const res = await window.axios.get(this.apiBase, { params });
+                const body = res.data || {};
+                this.rows = body.data || [];
+                this.total = body.total || 0;
+                this.currentPage = body.current_page || 1;
+                this.lastPage = body.last_page || 1;
+                this.perPage = body.per_page || this.perPage;
+                this.summary = body.summary || { income: 0, expense: 0, balance: 0, count: 0 };
+                if (body.columns) {
+                    this.columns = body.columns.columns || body.columns || [];
+                    this.columnsTitle = body.columns.title || '';
+                }
+            } catch (e) {
+                console.error('加载账单失败', e);
+                this.rows = [];
+                this.total = 0;
+                this.summary = { income: 0, expense: 0, balance: 0, count: 0 };
+            } finally {
+                this.loading = false;
+            }
+        },
+
+        applyFilters() {
+            this.currentPage = 1;
+            this.fetch();
+        },
+
+        resetFilters() {
+            this.filters = { store_name: '', bill_item: '', start: '', end: '', keyword: '' };
+            this.currentPage = 1;
+            this.fetch();
+        },
+
+        changePage(p) {
+            this.currentPage = p;
+            this.fetch();
+        },
+
+        maybeSort(c) {
+            if (!this.sortableField(c.field)) return;
+            if (this.sort.key === c.field) {
+                this.sort.dir = this.sort.dir === 'asc' ? 'desc' : 'asc';
+            } else {
+                this.sort.key = c.field;
+                this.sort.dir = 'desc';
+            }
+            this.currentPage = 1;
+            this.fetch();
+        },
+
+        sortableField(field) {
+            return SORTABLE.indexOf(field) !== -1;
+        },
+
+        getValue(row, field) {
+            if (!field) return '';
+            if (field.indexOf('payload.') === 0) {
+                const key = field.slice(8);
+                const p = row.payload || {};
+                return p[key] === null || p[key] === undefined ? '' : p[key];
+            }
+            return row[field] === null || row[field] === undefined ? '' : row[field];
+        },
+
+        cellText(row, c) {
+            return this.getValue(row, c.field);
+        },
+
+        cellDisplay(row, c) {
+            const v = this.getValue(row, c.field);
+            if (v === '' || v === null || v === undefined) return '—';
+
+            switch (c.kind) {
+                case 'money_in':
+                    return '+' + this.money(v);
+                case 'money_out':
+                    return '−' + this.money(v);
+                case 'balance':
+                case 'money':
+                    return this.money(v);
+                default:
+                    return v;
+            }
+        },
+
+        cellClass(c) {
+            const cls = { 'ab-num': this.isNumKind(c.kind) };
+            if (c.kind === 'money_in') cls['ab-in'] = true;
+            if (c.kind === 'money_out') cls['ab-out'] = true;
+            if (c.kind === 'num') cls['ab-mono'] = true;
+            return cls;
+        },
+
+        isNumKind(kind) {
+            return kind === 'money' || kind === 'money_in' || kind === 'money_out' || kind === 'balance' || kind === 'num';
+        },
+
+        money(n) {
+            const v = Number(n || 0);
+            return '¥' + v.toLocaleString('zh-CN', { minimumFractionDigits: 2, maximumFractionDigits: 2 });
+        },
+    },
+};
+</script>
+
+<style scoped>
+.account-page { padding: 1.25rem 1.5rem 1.5rem; }
+
+.ab-stats { display: grid; grid-template-columns: repeat(4, 1fr); gap: 0.875rem; margin-bottom: 0.875rem; }
+.ab-stat { background: #fff; border: 1px solid #e6e9f0; border-radius: 0.75rem; padding: 1rem 1.125rem; box-shadow: 0 1px 2px rgba(16,24,40,.04), 0 1px 3px rgba(16,24,40,.06); }
+.ab-stat-k { font-size: 0.75rem; color: #6b7280; }
+.ab-stat-v { font-size: 1.375rem; font-weight: 700; margin-top: 0.5rem; letter-spacing: .3px; }
+.ab-stat-s { font-size: 0.75rem; color: #9aa3b2; margin-top: 0.25rem; }
+.ab-stat-v.income { color: #f5222d; }
+.ab-stat-v.expense { color: #16a34a; }
+
+.ab-filter { display: flex; flex-wrap: wrap; gap: 0.875rem; background: #fff; border: 1px solid #e6e9f0; border-radius: 0.75rem; padding: 1rem 1.125rem; margin-bottom: 0.875rem; }
+.ab-field { display: flex; flex-direction: column; gap: 0.3125rem; }
+.ab-field label { font-size: 0.75rem; color: #6b7280; font-weight: 500; }
+.ab-field input { height: 2.125rem; min-width: 11.25rem; padding: 0 0.625rem; border: 1px solid #e6e9f0; border-radius: 0.5rem; background: #fff; font-size: 0.8125rem; color: #1f2937; outline: none; }
+.ab-field input:focus { border-color: #4f46e5; box-shadow: 0 0 0 3px rgba(79,70,229,.12); }
+.ab-field-kw { flex: 1; min-width: 12.5rem; }
+.ab-field-kw input { width: 100%; }
+.ab-date { display: flex; align-items: center; gap: 0.375rem; }
+.ab-date input { min-width: 8.75rem; }
+.ab-actions { display: flex; gap: 0.625rem; align-items: flex-end; margin-left: auto; }
+.ab-btn { height: 2.125rem; padding: 0 0.875rem; border-radius: 0.5rem; border: 1px solid #e6e9f0; background: #fff; color: #1f2937; cursor: pointer; font-size: 0.8125rem; font-weight: 500; }
+.ab-btn:hover { border-color: #c7cdda; }
+.ab-btn-primary { background: #4f46e5; border-color: #4f46e5; color: #fff; }
+.ab-btn-primary:hover { background: #4338ca; }
+
+.ab-panel { background: #fff; border: 1px solid #e6e9f0; border-radius: 0.75rem; box-shadow: 0 1px 2px rgba(16,24,40,.04), 0 1px 3px rgba(16,24,40,.06); overflow: hidden; }
+.ab-phead { display: flex; align-items: center; gap: 0.625rem; padding: 0.875rem 1rem; border-bottom: 1px solid #e6e9f0; }
+.ab-title { font-weight: 600; font-size: 0.875rem; }
+.ab-count { color: #9aa3b2; font-size: 0.75rem; }
+
+.ab-scroll { overflow-x: auto; }
+.ab-table { border-collapse: collapse; width: 100%; font-size: 0.78125rem; }
+.ab-table thead th { background: #fafbfd; color: #1f2937; font-weight: 600; text-align: left; border-bottom: 1px solid #e6e9f0; padding: 0.5625rem 0.625rem; white-space: nowrap; }
+.ab-table thead th.ab-num { text-align: right; }
+.ab-sort { color: #9aa3b2; margin-left: 0.1875rem; }
+.ab-table tbody td { padding: 0.5625rem 0.625rem; border-bottom: 1px solid #f1f3f7; white-space: nowrap; color: #1f2937; }
+.ab-table tbody tr:hover { background: #f7f9ff; }
+.ab-num { text-align: right; font-variant-numeric: tabular-nums; }
+.ab-mono { font-family: ui-monospace, Menlo, Consolas, monospace; color: #6b7280; font-size: 0.71875rem; }
+.ab-in { color: #f5222d; font-weight: 600; }
+.ab-out { color: #16a34a; font-weight: 600; }
+.ab-tag { display: inline-block; padding: 0.0625rem 0.5rem; border-radius: 1rem; font-size: 0.71875rem; font-weight: 500; background: #eef2ff; color: #4f46e5; }
+
+.ab-empty { padding: 3rem; text-align: center; color: #9aa3b2; }
+
+.ab-pager { display: flex; align-items: center; gap: 0.625rem; padding: 0.875rem 1rem; border-top: 1px solid #e6e9f0; flex-wrap: wrap; }
+.ab-page-info { color: #6b7280; font-size: 0.78125rem; }
+.ab-page-right { margin-left: auto; display: flex; align-items: center; gap: 0.375rem; font-size: 0.78125rem; }
+.ab-page-right select { height: 1.875rem; border: 1px solid #e6e9f0; border-radius: 0.4375rem; padding: 0 0.375rem; }
+.ab-page-btn { height: 1.875rem; min-width: 1.875rem; padding: 0 0.5rem; border: 1px solid #e6e9f0; background: #fff; border-radius: 0.4375rem; cursor: pointer; font-size: 0.78125rem; color: #1f2937; }
+.ab-page-btn:hover:not(:disabled) { border-color: #4f46e5; color: #4f46e5; }
+.ab-page-btn:disabled { opacity: .45; cursor: not-allowed; }
+.ab-page-no { padding: 0 0.375rem; }
+</style>
diff --git a/resources/assets/js/views/business/pages.js b/resources/assets/js/views/business/pages.js
index fa6348bf..e194e66e 100644
--- a/resources/assets/js/views/business/pages.js
+++ b/resources/assets/js/views/business/pages.js
@@ -1,48 +1,74 @@
 /**
- * 业务工作台（店铺管理 › 各子功能）统一前端入口。
+ * 业务工作台（账单流水数据 › 各子功能）统一前端入口。
  * 对应 Blade：resources/views/business/pages/show.blade.php
- * 从当前 URL（/{company_id}/workspace/{section}/{page}/{tab}）取出
- * company_id 与 page slug，挂载 Vue 并按 slug 渲染对应组件。
+ * 路由：/{company_id}/workspace/{section}/{page}/{tab}
  *
- * 淘系支付宝账户（store-receiving-bill › taobao-alipay）在此实现；
- * 京东流水（jd-transactions）等后续页面复用同一框架，按 slug 增加分支即可。
+ * 店铺收款账户账单(store-receiving-bills)下各 tab：
+ *   - taobao-alipay      → 独立实现 TaobaoAlipayBills（表 ec_alipay_bills）
+ *   - taobao-wechat / pinduoduo / jd-wallet / jd-transactions / douyin / dewu
+ *                        → 通用实现 AccountBills（表 ec_account_bills，按 bill_type 区分，列配置由后端下发）
  */
 
 require('./../../bootstrap');
 
 import Vue from 'vue';
 import TaobaoAlipayBills from './../../components/business/TaobaoAlipayBills.vue';
+import AccountBills from './../../components/business/AccountBills.vue';
+
+const GENERIC_TABS = ['taobao-wechat', 'pinduoduo', 'jd-wallet', 'jd-transactions', 'douyin', 'dewu'];
 
 function pageContext() {
     const parts = (window.location.pathname || '').split('/').filter(Boolean);
     const idx = parts.indexOf('workspace');
 
     if (idx === -1) {
-        return { companyId: '', page: '' };
+        return { companyId: '', section: '', page: '', tab: '' };
     }
 
-    const companyId = idx > 0 ? parts[idx - 1] : '';
-    const page = parts[idx + 1] || '';
-
-    return { companyId, page };
+    return {
+        companyId: idx > 0 ? parts[idx - 1] : '',
+        section: parts[idx + 1] || '',
+        page: parts[idx + 2] || '',
+        tab: parts[idx + 3] || '',
+    };
 }
 
-const { companyId, page } = pageContext();
+const { companyId, page, tab } = pageContext();
 
-const apiBase = companyId
+const alipayBase = companyId
     ? `/${companyId}/ecommerce-finance/alipay-bills`
     : '/ecommerce-finance/alipay-bills';
 
+const accountBase = companyId
+    ? `/${companyId}/ecommerce-finance/account-bills`
+    : '/ecommerce-finance/account-bills';
+
+function resolveComponent() {
+    // 店铺收款账户账单 › 淘系支付宝账户（独立实现）
+    if (page === 'store-receiving-bills' && tab === 'taobao-alipay') {
+        return { Component: TaobaoAlipayBills, props: { apiBase: alipayBase } };
+    }
+
+    // 店铺收款账户账单 › 其它账户类型（通用实现）
+    if (page === 'store-receiving-bills' && GENERIC_TABS.indexOf(tab) !== -1) {
+        return { Component: AccountBills, props: { apiBase: accountBase, billType: tab } };
+    }
+
+    return null;
+}
+
 const mount = document.querySelector('.business-blank-page');
 
 if (mount) {
+    const resolved = resolveComponent();
+
     /* eslint-disable no-new */
     new Vue({
         el: mount,
 
         render(h) {
-            if (page === 'taobao-alipay') {
-                return h(TaobaoAlipayBills, { props: { apiBase } });
+            if (resolved) {
+                return h(resolved.Component, { props: resolved.props });
             }
 
             return h('div', { class: 'business-page-empty' }, '该页面尚未实现');
diff --git a/resources/views/business/pages/show.blade.php b/resources/views/business/pages/show.blade.php
index 32822d6f..e99eebd2 100644
--- a/resources/views/business/pages/show.blade.php
+++ b/resources/views/business/pages/show.blade.php
@@ -99,7 +99,7 @@
             <section class="business-blank-page" aria-label="{{ $activeTab['title'] ?? ($page['title'] ?? $section['title']) }}"></section>
         </div>
 
-        @if (in_array($page['slug'] ?? null, ['taobao-alipay', 'taobao-wechat', 'jd-wallet', 'jd-transactions']))
+        @if (($page['slug'] ?? null) === 'store-receiving-bills')
             <script src="{{ asset('js/business/pages.min.js') }}"></script>
         @endif
     </x-slot>