diff --git a/app/Console/Commands/ImportInventoryReportAuthoritativeMonth.php b/app/Console/Commands/ImportInventoryReportAuthoritativeMonth.php
new file mode 100644
index 00000000..46d75528
--- /dev/null
+++ b/app/Console/Commands/ImportInventoryReportAuthoritativeMonth.php
@@ -0,0 +1,36 @@
+<?php
+
+namespace App\Console\Commands;
+
+use Illuminate\Console\Command;
+use Modules\EcommerceFinance\Services\InventoryReportAuthoritativeImporter;
+use Throwable;
+
+class ImportInventoryReportAuthoritativeMonth extends Command
+{
+    protected $signature = 'business-mirror:import-inventory-report-month
+        {path : 聚水潭按商品、按仓库、按月多维分析完整 XLSX 导出文件}';
+
+    protected $description = '导入进销存报表权威月明细，保留仓储方和子仓维度';
+
+    public function handle(InventoryReportAuthoritativeImporter $importer): int
+    {
+        try {
+            $result = $importer->import((string) $this->argument('path'));
+        } catch (Throwable $exception) {
+            report($exception);
+            $this->error('进销存权威月报导入失败：' . $exception->getMessage());
+            $this->warn('已保留上一版有效数据。');
+
+            return self::FAILURE;
+        }
+
+        $this->info(sprintf(
+            '进销存权威月报导入完成：月份 %s，明细 %d 行。',
+            $result['source_month'],
+            $result['source_rows'],
+        ));
+
+        return self::SUCCESS;
+    }
+}
diff --git a/database/migrations/2026_09_21_010000_create_inventory_report_authoritative_tables.php b/database/migrations/2026_09_21_010000_create_inventory_report_authoritative_tables.php
new file mode 100644
index 00000000..8d2e48f9
--- /dev/null
+++ b/database/migrations/2026_09_21_010000_create_inventory_report_authoritative_tables.php
@@ -0,0 +1,75 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    private function connection(): string
+    {
+        return (string) config('upstream_mirrors.connection', 'business_mirror');
+    }
+
+    public function up(): void
+    {
+        $schema = Schema::connection($this->connection());
+
+        if (! $schema->hasTable('inventory_report_authoritative_states')) {
+            $schema->create('inventory_report_authoritative_states', function (Blueprint $table): void {
+                $table->string('dataset_key', 120)->primary();
+                $table->string('status', 24)->default('pending');
+                $table->uuid('active_generation')->nullable();
+                $table->uuid('pending_generation')->nullable();
+                $table->string('source_filename', 255)->nullable();
+                $table->char('source_sha256', 64)->nullable();
+                $table->date('source_month')->nullable();
+                $table->unsignedBigInteger('source_row_count')->default(0);
+                $table->dateTime('last_attempted_at')->nullable();
+                $table->dateTime('last_succeeded_at')->nullable();
+                $table->string('last_error_code', 120)->nullable();
+                $table->timestamps();
+            });
+        }
+
+        if (! $schema->hasTable('inventory_report_authoritative_rows')) {
+            $schema->create('inventory_report_authoritative_rows', function (Blueprint $table): void {
+                $table->uuid('generation');
+                $table->char('row_key', 64);
+                $table->date('report_month');
+                $table->string('owner', 191);
+                $table->string('warehouse_provider', 191);
+                $table->string('warehouse', 191);
+                $table->string('product_code', 191);
+                $table->string('category', 191)->nullable();
+                $table->decimal('opening_quantity', 20, 4);
+                $table->decimal('closing_quantity', 20, 4);
+                foreach ([
+                    'processing_in', 'processing_out', 'purchase_in', 'purchase_return',
+                    'other_in', 'other_return', 'sales_out', 'sales_return', 'stocktake',
+                    'transfer_out', 'transfer_in', 'opening', 'other_out',
+                ] as $column) {
+                    $table->decimal($column, 20, 4)->default(0);
+                }
+                $table->dateTime('imported_at');
+
+                $table->primary(['generation', 'row_key'], 'inventory_report_authoritative_rows_primary');
+                $table->index(
+                    ['generation', 'report_month', 'product_code'],
+                    'inventory_report_authoritative_product_index',
+                );
+                $table->index(
+                    ['generation', 'report_month'],
+                    'inventory_report_authoritative_month_index',
+                );
+            });
+        }
+    }
+
+    public function down(): void
+    {
+        $schema = Schema::connection($this->connection());
+        $schema->dropIfExists('inventory_report_authoritative_rows');
+        $schema->dropIfExists('inventory_report_authoritative_states');
+    }
+};
diff --git a/modules/EcommerceFinance/Repositories/ThirdPartyWarehouseStorageMirrorRepository.php b/modules/EcommerceFinance/Repositories/ThirdPartyWarehouseStorageMirrorRepository.php
index 7459c33e..35d0356c 100644
--- a/modules/EcommerceFinance/Repositories/ThirdPartyWarehouseStorageMirrorRepository.php
+++ b/modules/EcommerceFinance/Repositories/ThirdPartyWarehouseStorageMirrorRepository.php
@@ -42,6 +42,12 @@ class ThirdPartyWarehouseStorageMirrorRepository
 
     private const AUTHORITATIVE_DATASET_KEY = 'jiansun.third-party-warehouse-storage.authoritative-anchor';
 
+    private const INVENTORY_REPORT_AUTHORITATIVE_STATE_TABLE = 'inventory_report_authoritative_states';
+
+    private const INVENTORY_REPORT_AUTHORITATIVE_ROW_TABLE = 'inventory_report_authoritative_rows';
+
+    private const INVENTORY_REPORT_AUTHORITATIVE_DATASET_KEY = 'jiansun.inventory-report.authoritative-month';
+
     private const PRODUCT_TABLE = 'ops_jst_sku';
 
     private const WAREHOUSE_TABLE = 'ops_jst_warehouse_info';
@@ -297,6 +303,47 @@ class ThirdPartyWarehouseStorageMirrorRepository
             'dimension' => 'month',
             'period' => $filters['month'] ?? '',
         ]);
+        $authoritative = $this->monthlyInventoryAuthoritativeQuery($period, $filters);
+        if ($authoritative !== null) {
+            $total = $includeTotal ? (clone $authoritative)->count() : 0;
+            $rows = (clone $authoritative)
+                ->orderBy('warehouse_provider')
+                ->orderBy('warehouse')
+                ->orderBy('product_code')
+                ->forPage($page, $perPage)
+                ->get()
+                ->map(static fn (object $row): object => (object) [
+                    'owner' => $row->owner,
+                    'month' => $row->report_month,
+                    'warehouse_provider' => $row->warehouse_provider,
+                    'warehouse' => $row->warehouse,
+                    'product_code' => $row->product_code,
+                    'category' => $row->category,
+                    'opening_quantity' => $row->opening_quantity,
+                    'closing_quantity' => $row->closing_quantity,
+                    'processing_in' => $row->processing_in,
+                    'processing_out' => $row->processing_out,
+                    'purchase_in' => $row->purchase_in,
+                    'purchase_return' => $row->purchase_return,
+                    'other_in' => $row->other_in,
+                    'other_return' => $row->other_return,
+                    'sales_out' => $row->sales_out,
+                    'sales_return' => $row->sales_return,
+                    'stocktake' => $row->stocktake,
+                    'transfer_out' => $row->transfer_out,
+                    'transfer_in' => $row->transfer_in,
+                    'opening' => $row->opening,
+                    'other_out' => $row->other_out,
+                ])
+                ->all();
+
+            return [
+                'data' => $rows,
+                'total' => $total,
+                'state' => $state,
+                'sync' => $this->syncStatus($state),
+            ];
+        }
         $headerGeneration = $this->generation($state, 'active_header_generation');
         $itemGeneration = $this->generation($state, 'active_item_generation');
         $inventoryGeneration = $this->generation($state, 'active_inventory_generation');
@@ -329,7 +376,10 @@ class ThirdPartyWarehouseStorageMirrorRepository
                 'pairs.wms_co_id', 'pairs.wh_id', 'pairs.inventory_sku_code',
                 's.sku_id as sku_code', 's.category',
             ]);
-        $this->containsFilter($candidates, 's.sku_id', $filters['product_code'] ?? '');
+        $productCode = trim((string) ($filters['product_code'] ?? ''));
+        if ($productCode !== '') {
+            $candidates->where('s.sku_id', $productCode);
+        }
         $warehouseFilter = trim((string) ($filters['warehouse_provider'] ?? ''));
         if ($warehouseFilter !== '') {
             $warehouseIds = $this->connection->query()->fromSub(
@@ -522,6 +572,56 @@ class ThirdPartyWarehouseStorageMirrorRepository
         }
     }
 
+    /**
+     * 用户确认的聚水潭月报保留了“仓储方 + 子仓 + 商品”维度。
+     * 命中同月权威数据时整月直接读取，不再用当前库存倒推历史子仓余额。
+     *
+     * @param array{start:string,end:string} $period
+     * @param array<string,mixed> $filters
+     */
+    private function monthlyInventoryAuthoritativeQuery(array $period, array $filters): ?Builder
+    {
+        try {
+            $schema = Schema::connection($this->connection->getName());
+            if (! $schema->hasTable(self::INVENTORY_REPORT_AUTHORITATIVE_STATE_TABLE)
+                || ! $schema->hasTable(self::INVENTORY_REPORT_AUTHORITATIVE_ROW_TABLE)) {
+                return null;
+            }
+
+            $month = Carbon::parse($period['start'])->startOfMonth()->toDateString();
+            $state = $this->connection->table(self::INVENTORY_REPORT_AUTHORITATIVE_STATE_TABLE)
+                ->where('dataset_key', self::INVENTORY_REPORT_AUTHORITATIVE_DATASET_KEY)
+                ->whereNotNull('active_generation')
+                ->whereDate('source_month', $month)
+                ->first();
+            if ($state === null || trim((string) $state->active_generation) === '') {
+                return null;
+            }
+
+            $query = $this->connection->table(self::INVENTORY_REPORT_AUTHORITATIVE_ROW_TABLE)
+                ->where('generation', (string) $state->active_generation)
+                ->whereDate('report_month', $month)
+                ->select([
+                    'owner', 'report_month', 'warehouse_provider', 'warehouse',
+                    'product_code', 'category', 'opening_quantity', 'closing_quantity',
+                    'processing_in', 'processing_out', 'purchase_in', 'purchase_return',
+                    'other_in', 'other_return', 'sales_out', 'sales_return', 'stocktake',
+                    'transfer_out', 'transfer_in', 'opening', 'other_out',
+                ]);
+
+            $productCode = trim((string) ($filters['product_code'] ?? ''));
+            if ($productCode !== '') {
+                $query->where('product_code', $productCode);
+            }
+            $this->containsFilter($query, 'warehouse_provider', $filters['warehouse_provider'] ?? '');
+            $this->containsFilter($query, 'category', $filters['category'] ?? '');
+
+            return $query;
+        } catch (Throwable) {
+            return null;
+        }
+    }
+
     /**
      * @param array<string,mixed> $filters
      * @return array{count:int,opening_qty:float,closing_qty:float}
diff --git a/modules/EcommerceFinance/Services/InventoryReportAuthoritativeImporter.php b/modules/EcommerceFinance/Services/InventoryReportAuthoritativeImporter.php
new file mode 100644
index 00000000..58810d75
--- /dev/null
+++ b/modules/EcommerceFinance/Services/InventoryReportAuthoritativeImporter.php
@@ -0,0 +1,462 @@
+<?php
+
+namespace Modules\EcommerceFinance\Services;
+
+use Illuminate\Database\ConnectionInterface;
+use Illuminate\Database\DatabaseManager;
+use Illuminate\Support\Carbon;
+use Illuminate\Support\Facades\Schema;
+use Illuminate\Support\Str;
+use InvalidArgumentException;
+use PhpOffice\PhpSpreadsheet\Cell\Coordinate;
+use PhpOffice\PhpSpreadsheet\Shared\Date as ExcelDate;
+use RuntimeException;
+use SimpleXMLElement;
+use Throwable;
+use XMLReader;
+use ZipArchive;
+
+class InventoryReportAuthoritativeImporter
+{
+    public const DATASET_KEY = 'jiansun.inventory-report.authoritative-month';
+
+    private const STATE_TABLE = 'inventory_report_authoritative_states';
+
+    private const ROW_TABLE = 'inventory_report_authoritative_rows';
+
+    /** @var list<string> */
+    private const REQUIRED_HEADERS = [
+        '货主', '月份', '仓储方', '仓库', '商品编码', '分类', '期初数量', '期末数量',
+        '加工进仓', '加工出仓', '采购进仓', '采购退货', '其它进仓', '其它退货',
+        '销售出仓', '销售退货', '盘点', '调拨出', '调拨入', '期初', '其它出库',
+    ];
+
+    /** @var list<string> */
+    private const MOVEMENT_HEADERS = [
+        '加工进仓', '加工出仓', '采购进仓', '采购退货', '其它进仓', '其它退货',
+        '销售出仓', '销售退货', '盘点', '调拨出', '调拨入', '期初', '其它出库',
+    ];
+
+    private readonly ConnectionInterface $connection;
+
+    public function __construct(DatabaseManager $databases)
+    {
+        $this->connection = $databases->connection(
+            (string) config('upstream_mirrors.connection', 'business_mirror'),
+        );
+    }
+
+    /** @return array{status:string,source_rows:int,source_month:string,generation:string} */
+    public function import(string $path): array
+    {
+        $path = $this->validatedPath($path);
+        $this->assertSchemaReady();
+
+        $generation = (string) Str::uuid();
+        $now = now();
+        $hash = hash_file('sha256', $path);
+        if (! is_string($hash)) {
+            throw new RuntimeException('无法计算进销存月报文件摘要。');
+        }
+
+        $this->connection->table(self::STATE_TABLE)->insertOrIgnore([
+            'dataset_key' => self::DATASET_KEY,
+            'status' => 'pending',
+            'created_at' => $now,
+            'updated_at' => $now,
+        ]);
+        $this->connection->table(self::STATE_TABLE)
+            ->where('dataset_key', self::DATASET_KEY)
+            ->update([
+                'status' => 'running',
+                'pending_generation' => $generation,
+                'last_attempted_at' => $now,
+                'last_error_code' => null,
+                'updated_at' => $now,
+            ]);
+
+        try {
+            $source = $this->readAndStore($path, $generation, $now);
+            $this->connection->transaction(function () use (
+                $generation,
+                $path,
+                $hash,
+                $source,
+                $now,
+            ): void {
+                $this->connection->table(self::STATE_TABLE)
+                    ->where('dataset_key', self::DATASET_KEY)
+                    ->update([
+                        'status' => 'succeeded',
+                        'active_generation' => $generation,
+                        'pending_generation' => null,
+                        'source_filename' => mb_substr(basename($path), 0, 255),
+                        'source_sha256' => $hash,
+                        'source_month' => $source['source_month'],
+                        'source_row_count' => $source['source_rows'],
+                        'last_succeeded_at' => $now,
+                        'last_error_code' => null,
+                        'updated_at' => $now,
+                    ]);
+            });
+        } catch (Throwable $exception) {
+            $this->connection->table(self::ROW_TABLE)
+                ->where('generation', $generation)
+                ->delete();
+            $this->connection->table(self::STATE_TABLE)
+                ->where('dataset_key', self::DATASET_KEY)
+                ->update([
+                    'status' => 'failed',
+                    'pending_generation' => null,
+                    'last_error_code' => class_basename($exception),
+                    'updated_at' => now(),
+                ]);
+
+            throw $exception;
+        }
+
+        try {
+            $this->connection->table(self::ROW_TABLE)
+                ->where('generation', '!=', $generation)
+                ->delete();
+        } catch (Throwable $exception) {
+            report($exception);
+        }
+
+        return [
+            'status' => 'succeeded',
+            'source_rows' => $source['source_rows'],
+            'source_month' => $source['source_month'],
+            'generation' => $generation,
+        ];
+    }
+
+    private function validatedPath(string $path): string
+    {
+        $realPath = realpath($path);
+        if ($realPath === false || ! is_file($realPath) || ! is_readable($realPath)) {
+            throw new InvalidArgumentException('进销存月报文件不存在或不可读。');
+        }
+        if (strtolower((string) pathinfo($realPath, PATHINFO_EXTENSION)) !== 'xlsx') {
+            throw new InvalidArgumentException('进销存权威月报导入只支持 XLSX 文件。');
+        }
+
+        return $realPath;
+    }
+
+    private function assertSchemaReady(): void
+    {
+        $schema = Schema::connection($this->connection->getName());
+        foreach ([self::STATE_TABLE, self::ROW_TABLE] as $table) {
+            if (! $schema->hasTable($table)) {
+                throw new RuntimeException('进销存权威月报表尚未完成迁移：' . $table);
+            }
+        }
+    }
+
+    /** @return array{source_rows:int,source_month:string} */
+    private function readAndStore(string $path, string $generation, mixed $importedAt): array
+    {
+        $archive = new ZipArchive();
+        if ($archive->open($path) !== true) {
+            throw new InvalidArgumentException('无法打开进销存月报 XLSX 文件。');
+        }
+
+        try {
+            $worksheet = $this->firstWorksheet($archive);
+            $sharedStrings = $this->sharedStrings($path, $archive);
+        } finally {
+            $archive->close();
+        }
+
+        $reader = new XMLReader();
+        if (! $reader->open($this->zipUri($path, $worksheet), null, LIBXML_NONET | LIBXML_COMPACT)) {
+            throw new InvalidArgumentException('无法读取进销存月报 XLSX 工作表。');
+        }
+
+        $columns = [];
+        $seen = [];
+        $sourceMonth = null;
+        $rowCount = 0;
+        $batch = [];
+
+        try {
+            while ($reader->read()) {
+                if ($reader->nodeType !== XMLReader::ELEMENT || $reader->localName !== 'row') {
+                    continue;
+                }
+
+                $rowNumber = (int) ($reader->getAttribute('r') ?: 0);
+                $values = $this->row($reader->readOuterXml(), $sharedStrings);
+                if ($columns === []) {
+                    $columns = $this->headerColumns($values);
+                    if ($columns === [] && $rowNumber < 20) {
+                        continue;
+                    }
+                    if ($columns === []) {
+                        throw new InvalidArgumentException('前 20 行中未找到进销存月报标准表头。');
+                    }
+                    continue;
+                }
+                if ($this->emptyRow($values)) {
+                    continue;
+                }
+
+                $month = $this->month($values[$columns['月份']] ?? null, $rowNumber);
+                if ($sourceMonth !== null && $sourceMonth !== $month) {
+                    throw new InvalidArgumentException('进销存权威月报必须只包含一个月份。');
+                }
+                $sourceMonth = $month;
+
+                $owner = $this->requiredText($values[$columns['货主']] ?? null, $rowNumber, '货主');
+                $warehouseProvider = $this->requiredText(
+                    $values[$columns['仓储方']] ?? null,
+                    $rowNumber,
+                    '仓储方',
+                );
+                $warehouse = $this->requiredText($values[$columns['仓库']] ?? null, $rowNumber, '仓库');
+                $productCode = ProductCatalogAuthoritativeExportImporter::normalizeSkuId(
+                    (string) ($values[$columns['商品编码']] ?? ''),
+                );
+                if ($productCode === '') {
+                    throw new InvalidArgumentException("第 {$rowNumber} 行“商品编码”不能为空。");
+                }
+
+                $rowKey = hash('sha256', implode("\0", [
+                    $month,
+                    $warehouseProvider,
+                    $warehouse,
+                    $productCode,
+                ]));
+                if (isset($seen[$rowKey])) {
+                    throw new InvalidArgumentException(
+                        "第 {$rowNumber} 行与第 {$seen[$rowKey]} 行的月份、仓储方、仓库和商品编码重复。",
+                    );
+                }
+                $seen[$rowKey] = $rowNumber;
+
+                $opening = $this->number($values[$columns['期初数量']] ?? null, $rowNumber, '期初数量');
+                $closing = $this->number($values[$columns['期末数量']] ?? null, $rowNumber, '期末数量');
+                $movement = 0.0;
+                $movementValues = [];
+                foreach (self::MOVEMENT_HEADERS as $header) {
+                    $movementValues[$header] = $this->number(
+                        $values[$columns[$header]] ?? null,
+                        $rowNumber,
+                        $header,
+                    );
+                    $movement += $movementValues[$header];
+                }
+                if (abs(($opening + $movement) - $closing) > 0.0001) {
+                    throw new InvalidArgumentException(
+                        "第 {$rowNumber} 行期初数量加进出数量不等于期末数量。",
+                    );
+                }
+
+                $batch[] = [
+                    'generation' => $generation,
+                    'row_key' => $rowKey,
+                    'report_month' => $month,
+                    'owner' => mb_substr($owner, 0, 191),
+                    'warehouse_provider' => mb_substr($warehouseProvider, 0, 191),
+                    'warehouse' => mb_substr($warehouse, 0, 191),
+                    'product_code' => mb_substr($productCode, 0, 191),
+                    'category' => $this->nullableText($values[$columns['分类']] ?? null, 191),
+                    'opening_quantity' => $opening,
+                    'closing_quantity' => $closing,
+                    'processing_in' => $movementValues['加工进仓'],
+                    'processing_out' => $movementValues['加工出仓'],
+                    'purchase_in' => $movementValues['采购进仓'],
+                    'purchase_return' => $movementValues['采购退货'],
+                    'other_in' => $movementValues['其它进仓'],
+                    'other_return' => $movementValues['其它退货'],
+                    'sales_out' => $movementValues['销售出仓'],
+                    'sales_return' => $movementValues['销售退货'],
+                    'stocktake' => $movementValues['盘点'],
+                    'transfer_out' => $movementValues['调拨出'],
+                    'transfer_in' => $movementValues['调拨入'],
+                    'opening' => $movementValues['期初'],
+                    'other_out' => $movementValues['其它出库'],
+                    'imported_at' => $importedAt,
+                ];
+                $rowCount++;
+
+                if (count($batch) >= 500) {
+                    $this->connection->table(self::ROW_TABLE)->insert($batch);
+                    $batch = [];
+                }
+            }
+        } finally {
+            $reader->close();
+        }
+
+        if ($batch !== []) {
+            $this->connection->table(self::ROW_TABLE)->insert($batch);
+        }
+        if ($columns === [] || $rowCount === 0 || $sourceMonth === null) {
+            throw new InvalidArgumentException('进销存权威月报中没有可用明细。');
+        }
+
+        return ['source_rows' => $rowCount, 'source_month' => $sourceMonth];
+    }
+
+    /** @return array<int,string> */
+    private function row(string $xml, array $sharedStrings): array
+    {
+        $row = simplexml_load_string($xml);
+        if (! $row instanceof SimpleXMLElement) {
+            return [];
+        }
+
+        $values = [];
+        foreach ($row->xpath('./*[local-name()="c"]') ?: [] as $cell) {
+            $reference = (string) ($cell['r'] ?? '');
+            if (preg_match('/^([A-Z]+)\d+$/i', $reference, $matches) !== 1) {
+                continue;
+            }
+            $column = Coordinate::columnIndexFromString(strtoupper($matches[1]));
+            $type = (string) ($cell['t'] ?? '');
+            if ($type === 'inlineStr') {
+                $nodes = $cell->xpath('.//*[local-name()="t"]') ?: [];
+                $value = implode('', array_map(static fn (SimpleXMLElement $node): string => (string) $node, $nodes));
+            } else {
+                $nodes = $cell->xpath('./*[local-name()="v"]') ?: [];
+                $raw = isset($nodes[0]) ? (string) $nodes[0] : '';
+                $value = $type === 's' ? (string) ($sharedStrings[(int) $raw] ?? '') : $raw;
+            }
+            $values[$column] = $value;
+        }
+
+        return $values;
+    }
+
+    /** @param array<int,string> $values @return array<string,int> */
+    private function headerColumns(array $values): array
+    {
+        $lookup = [];
+        foreach ($values as $column => $value) {
+            $heading = trim((string) $value);
+            if ($heading !== '') {
+                $lookup[$heading] = $column;
+            }
+        }
+        foreach (self::REQUIRED_HEADERS as $header) {
+            if (! isset($lookup[$header])) {
+                return [];
+            }
+        }
+
+        return array_intersect_key($lookup, array_flip(self::REQUIRED_HEADERS));
+    }
+
+    /** @param array<int,string> $values */
+    private function emptyRow(array $values): bool
+    {
+        foreach ($values as $value) {
+            if (trim((string) $value) !== '') {
+                return false;
+            }
+        }
+
+        return true;
+    }
+
+    private function month(mixed $value, int $rowNumber): string
+    {
+        try {
+            $date = is_numeric($value)
+                ? Carbon::instance(ExcelDate::excelToDateTimeObject((float) $value))
+                : Carbon::parse(str_replace('/', '-', trim((string) $value)));
+        } catch (Throwable) {
+            throw new InvalidArgumentException("第 {$rowNumber} 行“月份”不是有效日期。");
+        }
+
+        return $date->startOfMonth()->toDateString();
+    }
+
+    private function requiredText(mixed $value, int $rowNumber, string $label): string
+    {
+        $text = trim((string) $value);
+        if ($text === '') {
+            throw new InvalidArgumentException("第 {$rowNumber} 行“{$label}”不能为空。");
+        }
+
+        return $text;
+    }
+
+    private function nullableText(mixed $value, int $length): ?string
+    {
+        $text = trim((string) $value);
+
+        return $text === '' ? null : mb_substr($text, 0, $length);
+    }
+
+    private function number(mixed $value, int $rowNumber, string $label): float
+    {
+        if ($value === null || trim((string) $value) === '') {
+            return 0.0;
+        }
+        $normalized = str_replace([',', '，'], '', trim((string) $value));
+        if (! is_numeric($normalized)) {
+            throw new InvalidArgumentException("第 {$rowNumber} 行“{$label}”不是有效数字。");
+        }
+
+        return round((float) $normalized, 4);
+    }
+
+    /** @return list<string> */
+    private function sharedStrings(string $path, ZipArchive $archive): array
+    {
+        if ($archive->locateName('xl/sharedStrings.xml') === false) {
+            return [];
+        }
+
+        $reader = new XMLReader();
+        if (! $reader->open($this->zipUri($path, 'xl/sharedStrings.xml'), null, LIBXML_NONET | LIBXML_COMPACT)) {
+            throw new InvalidArgumentException('无法读取 XLSX 共享文本。');
+        }
+
+        $strings = [];
+        try {
+            while ($reader->read()) {
+                if ($reader->nodeType !== XMLReader::ELEMENT || $reader->localName !== 'si') {
+                    continue;
+                }
+                $item = simplexml_load_string($reader->readOuterXml());
+                $nodes = $item instanceof SimpleXMLElement
+                    ? ($item->xpath('.//*[local-name()="t"]') ?: [])
+                    : [];
+                $strings[] = implode('', array_map(
+                    static fn (SimpleXMLElement $node): string => (string) $node,
+                    $nodes,
+                ));
+            }
+        } finally {
+            $reader->close();
+        }
+
+        return $strings;
+    }
+
+    private function firstWorksheet(ZipArchive $archive): string
+    {
+        $worksheets = [];
+        for ($index = 0; $index < $archive->numFiles; $index++) {
+            $name = $archive->getNameIndex($index);
+            if (is_string($name) && preg_match('#^xl/worksheets/sheet\d+\.xml$#', $name) === 1) {
+                $worksheets[] = $name;
+            }
+        }
+        sort($worksheets, SORT_NATURAL);
+        if ($worksheets === []) {
+            throw new InvalidArgumentException('XLSX 文件中没有工作表。');
+        }
+
+        return $worksheets[0];
+    }
+
+    private function zipUri(string $path, string $entry): string
+    {
+        return 'zip://' . str_replace('\\', '/', $path) . '#' . $entry;
+    }
+}
diff --git a/tests/Feature/Console/InventoryReportAuthoritativeImportTest.php b/tests/Feature/Console/InventoryReportAuthoritativeImportTest.php
new file mode 100644
index 00000000..3b16044c
--- /dev/null
+++ b/tests/Feature/Console/InventoryReportAuthoritativeImportTest.php
@@ -0,0 +1,182 @@
+<?php
+
+namespace Tests\Feature\Console;
+
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Schema;
+use Modules\EcommerceFinance\Services\InventoryReportAuthoritativeImporter;
+use PhpOffice\PhpSpreadsheet\Spreadsheet;
+use PhpOffice\PhpSpreadsheet\Writer\Xlsx;
+use Tests\TestCase;
+
+class InventoryReportAuthoritativeImportTest extends TestCase
+{
+    private array $temporaryFiles = [];
+
+    protected function setUp(): void
+    {
+        parent::setUp();
+        config([
+            'database.connections.business_mirror' => [
+                'driver' => 'sqlite',
+                'database' => ':memory:',
+                'prefix' => '',
+            ],
+            'upstream_mirrors.connection' => 'business_mirror',
+        ]);
+        DB::purge('business_mirror');
+        $this->createTables();
+    }
+
+    protected function tearDown(): void
+    {
+        foreach ($this->temporaryFiles as $file) {
+            @unlink($file);
+        }
+        parent::tearDown();
+    }
+
+    public function test_it_imports_monthly_warehouse_rows_and_preserves_opening_quantity(): void
+    {
+        $path = $this->workbook([
+            $this->headers(),
+            $this->row('2026-08-01', '简尚-崔桥工厂仓', '简尚-崔桥工厂仓主仓', '15962G', 14, 6, [
+                '销售出仓' => -28,
+                '调拨入' => 20,
+            ]),
+            $this->row('2026-08-01', '简尚-崔桥工厂仓', '简尚-崔桥工厂仓进货仓', '15962G', 0, 0, [
+                '采购进仓' => 20,
+                '调拨出' => -20,
+            ]),
+        ]);
+
+        $this->artisan('business-mirror:import-inventory-report-month', ['path' => $path])
+            ->assertSuccessful();
+
+        $state = DB::connection('business_mirror')->table('inventory_report_authoritative_states')->first();
+        $this->assertSame(InventoryReportAuthoritativeImporter::DATASET_KEY, $state->dataset_key);
+        $this->assertSame('2026-08-01', $state->source_month);
+        $this->assertSame(2, (int) $state->source_row_count);
+        $this->assertDatabaseHas('inventory_report_authoritative_rows', [
+            'generation' => $state->active_generation,
+            'warehouse' => '简尚-崔桥工厂仓主仓',
+            'product_code' => '15962G',
+            'opening_quantity' => 14,
+            'closing_quantity' => 6,
+            'sales_out' => -28,
+            'transfer_in' => 20,
+        ], 'business_mirror');
+    }
+
+    public function test_invalid_replacement_keeps_previous_generation(): void
+    {
+        $valid = app(InventoryReportAuthoritativeImporter::class)->import($this->workbook([
+            $this->headers(),
+            $this->row('2026-08-01', '仓储方', '主仓', 'SKU-A', 1, 1),
+        ]));
+        $invalid = $this->workbook([
+            $this->headers(),
+            $this->row('2026-08-01', '仓储方', '主仓', 'SKU-A', 1, 2),
+        ]);
+
+        $this->artisan('business-mirror:import-inventory-report-month', ['path' => $invalid])
+            ->expectsOutputToContain('已保留上一版有效数据')
+            ->assertFailed();
+
+        $state = DB::connection('business_mirror')->table('inventory_report_authoritative_states')->first();
+        $this->assertSame($valid['generation'], $state->active_generation);
+        $this->assertSame(1, DB::connection('business_mirror')->table('inventory_report_authoritative_rows')
+            ->where('generation', $valid['generation'])->count());
+    }
+
+    private function createTables(): void
+    {
+        $schema = Schema::connection('business_mirror');
+        $schema->create('inventory_report_authoritative_states', function (Blueprint $table): void {
+            $table->string('dataset_key')->primary();
+            $table->string('status');
+            $table->string('active_generation')->nullable();
+            $table->string('pending_generation')->nullable();
+            $table->string('source_filename')->nullable();
+            $table->string('source_sha256')->nullable();
+            $table->date('source_month')->nullable();
+            $table->unsignedBigInteger('source_row_count')->default(0);
+            $table->dateTime('last_attempted_at')->nullable();
+            $table->dateTime('last_succeeded_at')->nullable();
+            $table->string('last_error_code')->nullable();
+            $table->timestamps();
+        });
+        $schema->create('inventory_report_authoritative_rows', function (Blueprint $table): void {
+            $table->string('generation');
+            $table->string('row_key');
+            $table->date('report_month');
+            $table->string('owner');
+            $table->string('warehouse_provider');
+            $table->string('warehouse');
+            $table->string('product_code');
+            $table->string('category')->nullable();
+            foreach ([
+                'opening_quantity', 'closing_quantity', 'processing_in', 'processing_out',
+                'purchase_in', 'purchase_return', 'other_in', 'other_return', 'sales_out',
+                'sales_return', 'stocktake', 'transfer_out', 'transfer_in', 'opening', 'other_out',
+            ] as $column) {
+                $table->decimal($column, 20, 4)->default(0);
+            }
+            $table->dateTime('imported_at');
+            $table->primary(['generation', 'row_key']);
+        });
+    }
+
+    private function headers(): array
+    {
+        return [
+            '货主', '月份', '仓储方', '仓库', '商品编码', '图片', '商品名称', '商品简称',
+            '分类', '虚拟分类', '供应商款号', '颜色规格', '品牌', '单位', '期初数量', '期末数量',
+            '加工进仓', '加工出仓', '采购进仓', '采购退货', '其它进仓', '其它退货',
+            '销售出仓', '销售退货', '盘点', '调拨出', '调拨入', '期初', '其它出库',
+        ];
+    }
+
+    private function row(
+        string $month,
+        string $provider,
+        string $warehouse,
+        string $sku,
+        float $opening,
+        float $closing,
+        array $movements = [],
+    ): array {
+        $row = array_fill(0, 29, null);
+        $row[0] = '常州简尚家居有限公司';
+        $row[1] = $month;
+        $row[2] = $provider;
+        $row[3] = $warehouse;
+        $row[4] = $sku;
+        $row[8] = '测试分类';
+        $row[14] = $opening;
+        $row[15] = $closing;
+        foreach ([
+            '加工进仓', '加工出仓', '采购进仓', '采购退货', '其它进仓', '其它退货',
+            '销售出仓', '销售退货', '盘点', '调拨出', '调拨入', '期初', '其它出库',
+        ] as $offset => $header) {
+            $row[16 + $offset] = $movements[$header] ?? 0;
+        }
+
+        return $row;
+    }
+
+    private function workbook(array $rows): string
+    {
+        $temporary = tempnam(sys_get_temp_dir(), 'inventory-report-month-');
+        $path = $temporary . '.xlsx';
+        rename($temporary, $path);
+        $spreadsheet = new Spreadsheet();
+        $spreadsheet->getActiveSheet()->fromArray($rows);
+        (new Xlsx($spreadsheet))->save($path);
+        $spreadsheet->disconnectWorksheets();
+        $this->temporaryFiles[] = $path;
+
+        return $path;
+    }
+}
diff --git a/tests/Unit/EcommerceFinance/ThirdPartyWarehouseStorageMirrorRepositoryTest.php b/tests/Unit/EcommerceFinance/ThirdPartyWarehouseStorageMirrorRepositoryTest.php
index 287f439a..293655e9 100644
--- a/tests/Unit/EcommerceFinance/ThirdPartyWarehouseStorageMirrorRepositoryTest.php
+++ b/tests/Unit/EcommerceFinance/ThirdPartyWarehouseStorageMirrorRepositoryTest.php
@@ -170,6 +170,56 @@ class ThirdPartyWarehouseStorageMirrorRepositoryTest extends TestCase
         $this->assertSame(2.0, (float) $row->sales_return);
     }
 
+    public function test_inventory_report_prefers_authoritative_month_rows_with_exact_opening_quantities(): void
+    {
+        $this->markReady();
+        $this->insertProduct('SKU-AUTH');
+        $this->insertInventory('SKU-AUTH', 999, '2026-09-01 00:00:00');
+        $this->insertMovement('SKU-AUTH', '采购进仓', 500, 1, '2026-08-20 10:00:00');
+        $this->insertInventoryReportAuthoritativeRow([
+            'warehouse_provider' => '简尚-崔桥工厂仓',
+            'warehouse' => '简尚-崔桥工厂仓进货仓',
+            'product_code' => 'SKU-AUTH',
+            'category' => '权威分类',
+            'opening_quantity' => 14,
+            'closing_quantity' => 20,
+            'purchase_in' => 6,
+        ]);
+
+        $result = $this->repository->paginateMonthlyInventoryReport([
+            'month' => '2026-08',
+            'product_code' => 'SKU-AUTH',
+            'warehouse_provider' => '崔桥',
+            'category' => '权威',
+        ], 1, 25);
+        $row = $result['data'][0];
+
+        $this->assertSame(1, $result['total']);
+        $this->assertSame('简尚-崔桥工厂仓进货仓', $row->warehouse);
+        $this->assertSame(14.0, (float) $row->opening_quantity);
+        $this->assertSame(20.0, (float) $row->closing_quantity);
+        $this->assertSame(6.0, (float) $row->purchase_in);
+    }
+
+    public function test_inventory_report_product_code_filter_is_exact(): void
+    {
+        $this->markReady();
+        $this->insertProduct('15962G');
+        $this->insertProduct('15962G-1');
+        $this->insertInventory('15962G', 1, '2026-09-01 00:00:00');
+        $this->insertInventory('15962G-1', 1, '2026-09-01 00:00:00');
+
+        $result = $this->repository->paginateMonthlyInventoryReport([
+            'month' => '2026-08',
+            'product_code' => '15962G',
+            'warehouse_provider' => '',
+            'category' => '',
+        ], 1, 25);
+
+        $this->assertSame(1, $result['total']);
+        $this->assertSame(['15962G'], collect($result['data'])->pluck('product_code')->all());
+    }
+
     public function test_inventory_report_splits_main_return_inbound_and_other_subwarehouses(): void
     {
         $this->markReady();
@@ -665,6 +715,30 @@ class ThirdPartyWarehouseStorageMirrorRepositoryTest extends TestCase
             }
             $table->primary(['generation', 'report_date', 'sku_code']);
         });
+        $schema->create('inventory_report_authoritative_states', function (Blueprint $table): void {
+            $table->string('dataset_key')->primary();
+            $table->string('status');
+            $table->string('active_generation')->nullable();
+            $table->date('source_month')->nullable();
+        });
+        $schema->create('inventory_report_authoritative_rows', function (Blueprint $table): void {
+            $table->string('generation');
+            $table->string('row_key');
+            $table->date('report_month');
+            $table->string('owner');
+            $table->string('warehouse_provider');
+            $table->string('warehouse');
+            $table->string('product_code');
+            $table->string('category')->nullable();
+            foreach ([
+                'opening_quantity', 'closing_quantity', 'processing_in', 'processing_out',
+                'purchase_in', 'purchase_return', 'other_in', 'other_return', 'sales_out',
+                'sales_return', 'stocktake', 'transfer_out', 'transfer_in', 'opening', 'other_out',
+            ] as $column) {
+                $table->decimal($column, 20, 4)->default(0);
+            }
+            $table->primary(['generation', 'row_key']);
+        });
     }
 
     private function createProductTable(): void
@@ -847,6 +921,30 @@ class ThirdPartyWarehouseStorageMirrorRepositoryTest extends TestCase
         ]);
     }
 
+    /** @param array<string,mixed> $overrides */
+    private function insertInventoryReportAuthoritativeRow(array $overrides = []): void
+    {
+        $generation = '55555555-5555-5555-5555-555555555555';
+        DB::connection('business_mirror')->table('inventory_report_authoritative_states')->insert([
+            'dataset_key' => 'jiansun.inventory-report.authoritative-month',
+            'status' => 'succeeded',
+            'active_generation' => $generation,
+            'source_month' => '2026-08-01',
+        ]);
+        DB::connection('business_mirror')->table('inventory_report_authoritative_rows')->insert(array_merge([
+            'generation' => $generation,
+            'row_key' => hash('sha256', 'authoritative-row'),
+            'report_month' => '2026-08-01',
+            'owner' => '常州简尚家居有限公司',
+            'warehouse_provider' => '仓储方',
+            'warehouse' => '子仓',
+            'product_code' => 'SKU-AUTH',
+            'category' => '分类',
+            'opening_quantity' => 0,
+            'closing_quantity' => 0,
+        ], $overrides));
+    }
+
     /** @param array<string,float|int> $movements */
     private function insertAuthoritativeRow(
         string $sku,