diff --git a/app/Console/Commands/ImportDewuSettlementBills.php b/app/Console/Commands/ImportDewuSettlementBills.php
new file mode 100644
index 00000000..9816c4a3
--- /dev/null
+++ b/app/Console/Commands/ImportDewuSettlementBills.php
@@ -0,0 +1,72 @@
+<?php
+
+namespace App\Console\Commands;
+
+use Illuminate\Console\Command;
+use Modules\EcommerceFinance\Services\DewuSettlementBillImporter;
+use RuntimeException;
+use Throwable;
+
+class ImportDewuSettlementBills extends Command
+{
+    protected $signature = 'dewu-bills:import-authoritative
+        {path : 聚胜算导出的得物完整账单 XLSX}
+        {--from= : 账期开始日期，格式 YYYY-MM-DD}
+        {--to= : 账期结束日期，格式 YYYY-MM-DD}
+        {--expected-count= : 完整账单权威笔数}
+        {--expected-income= : 完整账单权威收入}
+        {--expected-expense= : 完整账单权威支出}
+        {--batch=1000 : 分批写入行数}';
+
+    protected $description = '导入并核验聚胜算得物完整账单（保留全部渠道）';
+
+    public function handle(DewuSettlementBillImporter $importer): int
+    {
+        foreach (['from', 'to', 'expected-count', 'expected-income', 'expected-expense'] as $option) {
+            if (trim((string) $this->option($option)) === '') {
+                $this->error("缺少 --{$option}，完整账单导入必须提供账期和三项权威控制数。");
+
+                return self::FAILURE;
+            }
+        }
+
+        try {
+            $result = $importer->import(
+                (string) $this->argument('path'),
+                (string) $this->option('from'),
+                (string) $this->option('to'),
+                (int) $this->option('expected-count'),
+                (string) $this->option('expected-income'),
+                (string) $this->option('expected-expense'),
+                (int) $this->option('batch'),
+            );
+        } catch (RuntimeException $exception) {
+            $this->error($exception->getMessage());
+
+            return self::FAILURE;
+        } catch (Throwable $exception) {
+            report($exception);
+            $this->error('得物完整账单导入失败，详细原因已记录到受保护日志。');
+
+            return self::FAILURE;
+        }
+
+        $this->table(['状态', '账单行数', '跳过行数', '店铺数', '账单项目数', '收入', '支出', '净额', '账期'], [[
+            $result['status'],
+            $result['row_count'],
+            $result['excluded_rows'],
+            $result['store_count'],
+            $result['bill_item_count'],
+            $result['income_total'],
+            $result['expense_total'],
+            $result['net_total'],
+            $result['period_start'] . ' 至 ' . $result['period_end'],
+        ]]);
+        $this->line('渠道：' . collect($result['channel_counts'])
+            ->map(fn (int $count, string $channel): string => "{$channel} {$count}")
+            ->implode('；'));
+        $this->line('SHA-256: ' . $result['source_sha256']);
+
+        return self::SUCCESS;
+    }
+}
diff --git a/database/migrations/2026_09_22_010000_create_dewu_settlement_bill_tables.php b/database/migrations/2026_09_22_010000_create_dewu_settlement_bill_tables.php
new file mode 100644
index 00000000..adc15393
--- /dev/null
+++ b/database/migrations/2026_09_22_010000_create_dewu_settlement_bill_tables.php
@@ -0,0 +1,119 @@
+<?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
+    {
+        if (app()->environment('testing')
+            || (string) config('system_database.mode', 'bootstrap') === 'bootstrap') {
+            return;
+        }
+
+        $schema = Schema::connection($this->connection());
+
+        if (! $schema->hasTable('dewu_settlement_bill_imports')) {
+            $schema->create('dewu_settlement_bill_imports', function (Blueprint $table): void {
+                $table->uuid('generation')->primary();
+                $table->string('source_filename');
+                $table->char('source_sha256', 64)->unique();
+                $table->date('period_start');
+                $table->date('period_end');
+                $table->string('status', 32)->default('running');
+                $table->unsignedBigInteger('expected_row_count');
+                $table->decimal('expected_income_total', 20, 2);
+                $table->decimal('expected_expense_total', 20, 2);
+                $table->unsignedBigInteger('row_count')->default(0);
+                $table->unsignedBigInteger('excluded_rows')->default(0);
+                $table->unsignedInteger('store_count')->default(0);
+                $table->unsignedInteger('bill_item_count')->default(0);
+                $table->json('channel_counts')->nullable();
+                $table->decimal('income_total', 20, 2)->default(0);
+                $table->decimal('expense_total', 20, 2)->default(0);
+                $table->decimal('net_total', 20, 2)->default(0);
+                $table->string('last_error_code', 120)->nullable();
+                $table->timestamp('completed_at')->nullable();
+                $table->timestamps();
+
+                $table->index(['status', 'period_start', 'period_end'], 'dewu_bill_import_period_idx');
+            });
+        }
+
+        if (! $schema->hasTable('dewu_settlement_bill_staging')) {
+            $schema->create('dewu_settlement_bill_staging', function (Blueprint $table): void {
+                $table->bigIncrements('id');
+                $table->uuid('generation');
+                $this->billColumns($table);
+                $table->unique(['generation', 'record_code'], 'dewu_bill_stage_generation_record_uq');
+                $table->index(['generation', 'bill_date'], 'dewu_bill_stage_generation_time_idx');
+            });
+        }
+
+        if (! $schema->hasTable('dewu_settlement_bill_rows')) {
+            $schema->create('dewu_settlement_bill_rows', function (Blueprint $table): void {
+                $table->string('record_code', 191)->primary();
+                $this->billColumns($table, false);
+                $table->uuid('source_generation');
+                $table->char('source_sha256', 64);
+                $table->timestamp('imported_at');
+
+                $table->index(['bill_date', 'record_code'], 'dewu_bill_time_record_idx');
+                $table->index(['store_name', 'bill_date'], 'dewu_bill_store_time_idx');
+                $table->index(['bill_item', 'bill_date'], 'dewu_bill_item_time_idx');
+            });
+        }
+    }
+
+    public function down(): void
+    {
+        if (app()->environment('testing')
+            || (string) config('system_database.mode', 'bootstrap') === 'bootstrap') {
+            return;
+        }
+
+        $schema = Schema::connection($this->connection());
+        $schema->dropIfExists('dewu_settlement_bill_rows');
+        $schema->dropIfExists('dewu_settlement_bill_staging');
+        $schema->dropIfExists('dewu_settlement_bill_imports');
+    }
+
+    private function billColumns(Blueprint $table, bool $includeRecordCode = true): void
+    {
+        if ($includeRecordCode) {
+            $table->string('record_code', 191);
+        }
+        $table->string('order_no', 191)->nullable();
+        $table->string('online_order_no', 191)->nullable();
+        $table->string('custom_remark')->nullable();
+        $table->string('bill_item')->nullable();
+        $table->string('store_name')->nullable();
+        $table->string('order_type')->nullable();
+        $table->string('goods_name', 1000)->nullable();
+        $table->string('goods_no', 191)->nullable();
+        $table->string('quantity', 64)->nullable();
+        $table->string('channel')->nullable();
+        $table->string('business_type')->nullable();
+        $table->decimal('income_amount', 20, 2)->default(0);
+        $table->decimal('expense_amount', 20, 2)->default(0);
+        $table->decimal('signed_amount', 20, 2)->default(0);
+        $table->string('online_real_store')->nullable();
+        $table->dateTime('order_created_at')->nullable();
+        $table->dateTime('paid_refunded_at')->nullable();
+        $table->dateTime('ship_return_at')->nullable();
+        $table->dateTime('bill_date');
+        $table->string('settle_status')->nullable();
+        $table->string('pay_period')->nullable();
+        $table->dateTime('pulled_at')->nullable();
+        $table->dateTime('source_updated_at')->nullable();
+        $table->string('source_modified_by')->nullable();
+        $table->unsignedBigInteger('source_row_number');
+    }
+};
diff --git a/docs/上游业务镜像清单.md b/docs/上游业务镜像清单.md
index c34c7269..4d4d082b 100644
--- a/docs/上游业务镜像清单.md
+++ b/docs/上游业务镜像清单.md
@@ -25,7 +25,7 @@
 | 页面已切换 | 店铺收款账单的淘系支付宝账户读取 `operations_replica.rpt.jst_originalBillInfo`，并关联 `rpt.jst_shopInfo` 展示店铺；分页、筛选、汇总和导出统一读取共享业务镜像。 |
 | 抖音按月校准 | 抖音账户对已核对的完整月份读取 `douyin_authoritative_bills` 中胜算原始明细，`douyin_authoritative_periods` 原子选择有效版本；该月份不再叠加聚水潭拆分行。未校准月份继续读取原始账单镜像。导入命令为 `business-mirror:import-douyin-authoritative <CSV路径> <YYYY-MM> --count=<核对笔数> --income=<收入> --expense=<支出>`，只接受完整月份和精确核对值，保留旧版本、文件摘要及原镜像供回滚。生产执行前备份状态与受影响月份镜像，并使用 `/run/caiwu-upstream-sync.lock`。实际财务数据只放私有目录，不进入 Git。 |
 | 已接入待首次同步 | 店铺收款账单的拼多多账户读取 `jiansun.dbo.jst_originalBillInfo` 中固定 `channel = PinduoduoImport` 的独立切片镜像 `js_jst_pdd_receiving_bill_rows`；不使用慢一天的 `operations_replica` 副本或营销账户 `pdd_spread_bills`。 |
-| 已接入待首次同步 | 店铺收款账单的得物账户读取 `jiansun.dbo.jst_originalBillInfo` 中固定 `channel IN (Dewu, DewuTK, DewuKJ)` 的独立切片镜像 `js_jst_dewu_receiving_bill_rows`；主账单、退货退款订单和扣减其他费用明细统一展示，`Dewubzj` 保证金继续排除。 |
+| 已接入待首次导入 | 店铺收款账单的得物账户读取聚胜算权威 XLSX 经受控导入生成的 `dewu_settlement_bill_rows`；保留得物、退货退款订单和扣减其他费用明细三类渠道，不再回退 `jst_originalBillInfo` 辅助镜像。 |
 | 已完成首次导入 | 提现管理的每日店铺余额读取聚水潭“平台原始账单[新] → 店铺余额表”接口 JSON/XLSX、多平台“平台资金账户余额”导出及“京东商城 → 京东钱包”流水，进入 `jushuitan_shop_balance_snapshots`。京东钱包按前一天作为截止日，每个店铺取最新费用结算时间的最后一笔账户余额，同一时间以最大记录编码消歧；每天 05:00 原子覆盖各来源范围，异常或空数据保留上一快照。页面按店铺名称精确匹配并强制使用平台消歧，未匹配和多匹配不会显示为零。 |
 | 已接入待首次同步 | 店铺营销账户余额的京东账户读取 `js_data_middle_platform.dbo.jd_jzt_finance_records` 镜像 `jsm_jd_jzt_finance_records`；按 `id` 稳定断点、`updated_at` 重叠增量，页面不直连上游。 |
 | 本次接入 | 普通商品资料的工作平台采购价格接入 `jiansun.dbo.pm_priceAdjustment`（镜像 `js_pm_price_adjustment`）：按 `skuCode` 关联 `jst_sku.sku_id`，取 `effectTime` 不晚于当前时间的最新 `purchasePrice`，并在页面和导出中标记“工作平台价格”；源表没有可靠更新时间，按 `Id` 稳定键追加，首次全量完成前只显示普通商品自身采购价。 |
@@ -76,7 +76,7 @@
 | 快递资料 | `dbo.wp_express`、`dbo.wp_express_expNet`、`dbo.wp_express_account`、`dbo.wp_express_extension` |
 | 聚水潭小额打款工单 | `dbo.jst_workOrderInfo`（稳定键 `Id`、增量字段 `updateTime`）与 `dbo.jst_small_payment_order_map`（稳定键 `woNo`、增量字段 `updated_at`） |
 | 拼多多货款账户账单 | `dbo.jst_originalBillInfo`（固定 `channel = PinduoduoImport`，镜像 `js_jst_pdd_receiving_bill_rows`） |
-| 得物货款账户账单 | `dbo.jst_originalBillInfo`（固定 `channel IN (Dewu, DewuTK, DewuKJ)`，镜像 `js_jst_dewu_receiving_bill_rows`；排除 `Dewubzj`） |
+| 得物完整账户账单 | 聚胜算平台原始账单（新）XLSX（受控导入 `dewu_settlement_bill_rows`；保留得物、退货退款订单、扣减其他费用明细） |
 
 ## JSDataMiddlePlatform 中台库（js_data_middle_platform）
 
@@ -99,7 +99,7 @@
 9. 店铺维度报表是已批准的中央专用数据集：生产节点按 `Id` 断点推进并回看最近 50000 行；原始账单同步后增量维护按店铺/日期汇总的 `store_report_daily_rows`，页面不得现场扫描千万级原始账单。开发机不运行刷新 worker。
 10. `operations_replica.rpt.jst_originalBillInfo` 是供多个业务功能复用的原始账单镜像。首次同步由 Codex 备份后自主安排在生产同步节点低峰期分批续传，无需另行授权；页面请求和普通开发机不启动刷新 worker。同步完成后，开发者通过固定 Repository 查询 `ops_jst_original_bill_info`，不得各自创建整表快照。 淘系支付宝账户账单当前仍读取此 MariaDB 镜像，统一调度须持续增量，不因 ClickHouse 尚未启用而暂停。账单冲减则复用“订单数据 → 原始数据 → 订单售后费用明细”，不按该表费用名称推断 500112。
 11. 拼多多货款账户账单使用 `jiansun.dbo.jst_originalBillInfo.pinduoduo_receiving` 数据集。同步器必须以参数绑定固定 `channel = PinduoduoImport`，只复制该渠道切片；页面 Repository 只读 `js_jst_pdd_receiving_bill_rows`。首次全量按 `Id` 断点推进，后续按 `updateTime` 保留重叠窗口，不得切回落后一天的 `operations_replica` 副本。
-12. 得物货款账户账单使用 `jiansun.dbo.jst_originalBillInfo.dewu_receiving` 数据集。同步器必须以参数绑定固定 `channel IN (Dewu, DewuTK, DewuKJ)`，页面 Repository 对列表、分页、筛选、汇总和导出使用相同渠道范围，并保留原始渠道代码用于审计；`Dewubzj` 保证金不得混入。
+12. 得物完整账单使用聚胜算权威 XLSX，通过 `dewu-bills:import-authoritative` 写入 `dewu_settlement_bill_rows`。导入必须核验文件 SHA-256、账期、记录编码唯一性、行数、收入和支出控制数，并保留得物、退货退款订单、扣减其他费用明细三类渠道；页面 Repository 不得回退 `jiansun.dbo.jst_originalBillInfo.dewu_receiving`。详细流程见 `docs/得物完整账单取数方案留档.md`。
 13. 聚水潭进销存首次全量按头表 `Id` 区间小批断点续传，头表保存全部仓库中 `io_date >= 2026-08-01` 的数据，不激活半份数据；日常增量以头表 `(modified, Id)` 作稳定游标并保留 48 小时时间重叠，由命中头单驱动整单明细替换。全量和增量都先写待发布代次，库存抓取完成后再把流水追平到库存抓取之后的固定源时间边界，三部分成功后才一次切换；运行中或失败时三方仓页面继续读取上一成功代次，全仓报表在首份完整全仓代次发布前明确提示同步中。页面只统计 `Confirmed` 的 12 类进销存流水，数量按上游 `qty * qty_type` 保留符号。库存同时保存上游 `source_modified_at` 和实际 `captured_at`，历史余额以每个“仓库 + SKU”的抓取时间为回推锚点；三方仓页面仍固定 `wms_co_id = 15045364` 并按“日期 + 商品”输出，全仓报表按“月份 + 仓库 + 商品”汇总。每天 `00:00` 执行增量同步，失败时继续展示上一成功代次。
 14. 聚水潭商品操作日志按最多 7 天的固定时间窗和接口页码稳定断点同步，每页最多 50 条，首次全量从 `2000-01-01` 起扫描；只保留备注内容含“采购价”的记录，并从“采购价：旧值->新值”解析前后价格和差额。日常同步回看 48 小时，按接口记录字段生成稳定键幂等更新；接口失败时保留上一版镜像。页面不得把这些聚水潭记录与 `jiansun.dbo.pm_priceAdjustment` 的工作平台价格记录混为同一来源。
 
diff --git a/docs/得物完整账单取数方案留档.md b/docs/得物完整账单取数方案留档.md
new file mode 100644
index 00000000..3ff73fbc
--- /dev/null
+++ b/docs/得物完整账单取数方案留档.md
@@ -0,0 +1,59 @@
+# 得物完整账单取数方案留档
+
+## 目标
+
+财务平台“账单流水数据 / 店铺收款账户账单 / 得物账户”以聚胜算导出的平台原始账单为权威来源，不再回退到 `rpt.jst_originalBillInfo` 或其得物辅助镜像。
+
+页面现有表头和列顺序保持不变，完整保留以下渠道：
+
+- 得物
+- 退货退款订单
+- 扣减其他费用明细
+
+`Dewubzj` 保证金不属于本账单文件，不混入得物收支账单。
+
+## 权威文件
+
+来源固定为聚胜算“处理 / 平台原始账单（新） / 得物”导出的 XLSX。导入要求标准表头完整存在：
+
+`记录编码、订单号、线上单号、自定义备注、账单项目、店铺、订单类型、商品名称、商品货号、数量、渠道、业务类型、收入金额、支出金额、线上单号对应实际店铺、订单创建时间、支付/退款时间、发货/退货时间、结算状态、收款账期、拉取时间、修改时间、修改人`。
+
+得物文件没有单独“金额”列，系统以 `收入金额 - 支出金额` 计算净额。账期以“发货/退货时间”为主；该字段为空时才使用“支付/退款时间”。两个原始时间字段均单独保存，页面不会伪造支付/退款时间。
+
+## 数据表
+
+共享业务镜像库保存三张专用表：
+
+- `dewu_settlement_bill_imports`：源文件名、SHA-256、账期、预期和实际控制数、渠道计数、状态。
+- `dewu_settlement_bill_staging`：当前导入代次的暂存数据。
+- `dewu_settlement_bill_rows`：页面和导出读取的权威正式数据。
+
+页面 Repository 只读 `dewu_settlement_bill_rows`。尚未成功导入时返回明确的 503，不回退旧镜像。
+
+## 导入控制
+
+导入前必须同时提供账期、行数、收入和支出控制数：
+
+```bash
+php artisan dewu-bills:import-authoritative /protected/path/dewu.xlsx \
+  --from=2026-08-01 \
+  --to=2026-08-31 \
+  --expected-count=68449 \
+  --expected-income=1236493.96 \
+  --expected-expense=634104.33
+```
+
+导入必须满足：
+
+1. 文件为可读 XLSX，标准表头完整。
+2. 记录编码非空且在同一文件中唯一。
+3. 每行渠道非空，账单时间非空且位于指定账期。
+4. 实际行数、收入、支出与权威控制数完全一致。
+5. 同一 SHA-256 已成功导入时幂等跳过；同一文件使用不同账期或控制数时拒绝。
+6. 先写暂存表并完成核验，再在事务内替换指定账期；任何失败均保留上一版正式数据。
+
+## 每日运行
+
+每日北京时间 08:00 处理前一自然日已生成的得物完整账单，不处理当天数据。自动任务必须先归档源文件并记录 SHA-256 与控制数，再调用受控导入命令。源文件未生成、下载失败、会话失效、控制数不一致、生产连接不可用或迁移未完成时停止，不使用旧镜像补数。
+
+上线前需单独完成生产备份、迁移授权、发布以及首次导入授权。回滚时使用已归档的上一版源文件及其控制数重新导入相同账期。
diff --git a/modules/EcommerceFinance/Http/Controllers/DewuAccountBills.php b/modules/EcommerceFinance/Http/Controllers/DewuAccountBills.php
new file mode 100644
index 00000000..89e2cf1d
--- /dev/null
+++ b/modules/EcommerceFinance/Http/Controllers/DewuAccountBills.php
@@ -0,0 +1,178 @@
+<?php
+
+namespace Modules\EcommerceFinance\Http\Controllers;
+
+use App\Utilities\SidebarPermissions;
+use Illuminate\Http\Request;
+use Illuminate\Routing\Controller;
+use Modules\EcommerceFinance\AccountBillColumns;
+use Modules\EcommerceFinance\Repositories\DewuSettlementBillRepository;
+use RuntimeException;
+
+class DewuAccountBills extends Controller
+{
+    public function index(Request $request, DewuSettlementBillRepository $repository)
+    {
+        $this->authorizeStoreReceivingBills();
+
+        if ($request->boolean('export')) {
+            return $this->exportResponse($request, $repository);
+        }
+
+        $validated = $request->validate($this->filterRules() + [
+            'sort' => ['nullable', 'in:occurred_at,income,expense,record_code'],
+            'dir' => ['nullable', 'in:asc,desc'],
+            'page' => ['nullable', 'integer', 'min:1'],
+            'limit' => ['nullable', 'integer', 'min:1', 'max:100'],
+        ]);
+        $filters = collect($validated)->only(array_keys($this->filterRules()))->all();
+
+        try {
+            $data = $repository->paginateAccountBills(
+                $filters,
+                (string) ($validated['sort'] ?? 'occurred_at'),
+                (string) ($validated['dir'] ?? 'desc'),
+                (int) ($validated['page'] ?? 1),
+                (int) ($validated['limit'] ?? 10),
+            );
+        } catch (RuntimeException $exception) {
+            if ($exception->getMessage() !== 'dewu_authoritative_bills_not_ready') {
+                throw $exception;
+            }
+
+            return response()->json([
+                'message' => '得物完整账单尚未完成首次导入，当前不会回退到不完整的聚水潭辅助表。',
+                'data' => [],
+                'total' => 0,
+                'current_page' => 1,
+                'last_page' => 1,
+                'per_page' => (int) ($validated['limit'] ?? 10),
+                'summary' => ['income' => 0, 'expense' => 0, 'balance' => 0, 'count' => 0],
+                'columns' => AccountBillColumns::for('dewu'),
+            ], 503);
+        }
+
+        $data['columns'] = AccountBillColumns::for('dewu');
+
+        return response()->json($data);
+    }
+
+    public function filterOptions(DewuSettlementBillRepository $repository)
+    {
+        $this->authorizeStoreReceivingBills();
+
+        try {
+            return response()->json($repository->accountBillFilterOptions());
+        } catch (RuntimeException $exception) {
+            if ($exception->getMessage() !== 'dewu_authoritative_bills_not_ready') {
+                throw $exception;
+            }
+
+            return response()->json([
+                'message' => '得物完整账单尚未完成首次导入。',
+                'shops' => [],
+                'bill_items' => [],
+            ], 503);
+        }
+    }
+
+    public function export(Request $request, DewuSettlementBillRepository $repository)
+    {
+        $this->authorizeStoreReceivingBills();
+
+        return $this->exportResponse($request, $repository);
+    }
+
+    private function exportResponse(Request $request, DewuSettlementBillRepository $repository)
+    {
+        $validated = $request->validate($this->filterRules() + [
+            'sort' => ['nullable', 'in:occurred_at,income,expense,record_code'],
+            'dir' => ['nullable', 'in:asc,desc'],
+        ]);
+        $filters = collect($validated)->only(array_keys($this->filterRules()))->all();
+        $definition = AccountBillColumns::for('dewu');
+        $available = collect($definition['columns'] ?? [])->keyBy('field');
+        $requested = $request->query('columns', []);
+        if (is_string($requested)) {
+            $requested = array_filter(array_map('trim', explode(',', $requested)));
+        }
+        if (! is_array($requested) || count($requested) > 40) {
+            $requested = [];
+        }
+        $requested = collect($requested)
+            ->filter(static fn (mixed $value): bool => is_scalar($value))
+            ->map(static fn (mixed $value): string => mb_substr(trim((string) $value), 0, 128))
+            ->filter()
+            ->unique();
+        $columns = $requested->isEmpty()
+            ? $available->values()
+            : $requested->map(fn (string $field) => $available->get($field))->filter()->values();
+        abort_if($columns->isEmpty(), 422, '至少选择一个可导出的字段。');
+
+        try {
+            $rows = $repository->exportAccountBills(
+                $filters,
+                (string) ($validated['sort'] ?? 'occurred_at'),
+                (string) ($validated['dir'] ?? 'asc'),
+            );
+        } catch (RuntimeException $exception) {
+            if ($exception->getMessage() !== 'dewu_authoritative_bills_not_ready') {
+                throw $exception;
+            }
+
+            return response()->json(['message' => '得物完整账单尚未完成首次导入。'], 503);
+        }
+
+        return response()->streamDownload(function () use ($rows, $columns): void {
+            $csv = fopen('php://output', 'w');
+            fputs($csv, "\xEF\xBB\xBF");
+            fputcsv($csv, $columns->pluck('label')->all());
+            foreach ($rows as $row) {
+                fputcsv($csv, $columns->map(
+                    fn (array $column): string => $this->exportValue($row, $column)
+                )->all());
+            }
+            fclose($csv);
+        }, 'dewu_account_bills.csv', [
+            'Content-Type' => 'text/csv; charset=UTF-8',
+            'Cache-Control' => 'private, no-store',
+        ]);
+    }
+
+    /** @return array<string,array<int,string>> */
+    private function filterRules(): array
+    {
+        return [
+            'store_name' => ['nullable', 'string', 'max:255'],
+            'bill_item' => ['nullable', 'string', 'max:255'],
+            'start' => ['nullable', 'date_format:Y-m-d'],
+            'end' => ['nullable', 'date_format:Y-m-d', 'after_or_equal:start'],
+            'keyword' => ['nullable', 'string', 'max:255'],
+        ];
+    }
+
+    /** @param array<string,mixed> $row */
+    private function exportValue(array $row, array $column): string
+    {
+        $field = (string) ($column['field'] ?? '');
+        $value = str_starts_with($field, 'payload.')
+            ? data_get($row['payload'] ?? [], substr($field, 8))
+            : data_get($row, $field);
+        $text = (string) ($value ?? '');
+        if (preg_match('/^\d{12,}$/', $text) === 1) {
+            return '="' . $text . '"';
+        }
+
+        return preg_match('/^[=+\-@]/u', $text) === 1 ? "'" . $text : $text;
+    }
+
+    private function authorizeStoreReceivingBills(): void
+    {
+        $section = collect(SidebarPermissions::navigationFor(user()))
+            ->firstWhere('slug', 'billing-transactions');
+        $page = collect($section['pages'] ?? [])
+            ->firstWhere('slug', 'store-receiving-bills');
+
+        abort_if(empty($page), 403, '当前账号没有店铺收款账户账单权限。');
+    }
+}
diff --git a/modules/EcommerceFinance/Repositories/DewuSettlementBillRepository.php b/modules/EcommerceFinance/Repositories/DewuSettlementBillRepository.php
new file mode 100644
index 00000000..e2105465
--- /dev/null
+++ b/modules/EcommerceFinance/Repositories/DewuSettlementBillRepository.php
@@ -0,0 +1,322 @@
+<?php
+
+namespace Modules\EcommerceFinance\Repositories;
+
+use DateTimeImmutable;
+use Illuminate\Database\ConnectionInterface;
+use Illuminate\Database\DatabaseManager;
+use Illuminate\Database\Query\Builder;
+use Illuminate\Support\Facades\Schema;
+use RuntimeException;
+
+class DewuSettlementBillRepository
+{
+    private const IMPORT_TABLE = 'dewu_settlement_bill_imports';
+    private const ROW_TABLE = 'dewu_settlement_bill_rows';
+
+    private readonly ConnectionInterface $connection;
+
+    public function __construct(DatabaseManager $databases)
+    {
+        $this->connection = $databases->connection(
+            (string) config('upstream_mirrors.connection', 'business_mirror'),
+        );
+    }
+
+    public function ready(): bool
+    {
+        $schema = Schema::connection($this->connection->getName());
+        if (! $schema->hasTable(self::IMPORT_TABLE) || ! $schema->hasTable(self::ROW_TABLE)) {
+            return false;
+        }
+
+        return $this->connection->table(self::IMPORT_TABLE)->where('status', 'succeeded')->exists();
+    }
+
+    /** @return string[] */
+    public function storeOptions(): array
+    {
+        return $this->query()->whereNotNull('store_name')->where('store_name', '<>', '')
+            ->distinct()->orderBy('store_name')->pluck('store_name')->map('strval')->all();
+    }
+
+    /** @return array{shops:list<string>,bill_items:list<string>} */
+    public function accountBillFilterOptions(): array
+    {
+        $shops = $this->query()->whereNotNull('store_name')->where('store_name', '<>', '')
+            ->distinct()->orderBy('store_name')->pluck('store_name')
+            ->map(static fn (mixed $value): string => (string) $value)->all();
+        $billItems = $this->query()->whereNotNull('bill_item')->where('bill_item', '<>', '')
+            ->distinct()->orderBy('bill_item')->pluck('bill_item')
+            ->map(static fn (mixed $value): string => (string) $value)->all();
+
+        return ['shops' => $shops, 'bill_items' => $billItems];
+    }
+
+    /** @return array{rows:list<array<string,mixed>>,total:int} */
+    public function paginate(
+        ?string $storeName,
+        ?string $fromDate,
+        ?string $toDate,
+        ?string $flowType,
+        int $page,
+        int $pageSize,
+    ): array {
+        $page = max(1, $page);
+        $pageSize = min(max(1, $pageSize), 500);
+        $query = $this->query();
+        $this->applyFilters($query, $storeName, $fromDate, $toDate, $flowType);
+        $total = (clone $query)->count();
+
+        $rows = $query->orderByDesc('bill_date')->orderByDesc('record_code')
+            ->forPage($page, $pageSize)->get()->map(function (object $row): array {
+                $signed = (float) $row->signed_amount;
+                $income = (float) $row->income_amount;
+                $expense = (float) $row->expense_amount;
+                $flowType = $income > 0 ? 1 : ($expense > 0 ? 2 : 0);
+
+                return [
+                    'id' => $row->record_code,
+                    'shopName' => (string) ($row->store_name ?? ''),
+                    'amount' => abs($signed),
+                    'balance' => null,
+                    'summary' => (string) ($row->bill_item ?? ''),
+                    'flowType' => $flowType,
+                    'toAdvertiserFundType' => null,
+                    'createTime' => (string) $row->bill_date,
+                    'source_primary_key' => (string) ($row->order_no ?? ''),
+                    'source_record_code' => (string) $row->record_code,
+                    'source_channel' => 'DewuSettlementBill',
+                ];
+            })->all();
+
+        return ['rows' => $rows, 'total' => $total];
+    }
+
+    /** @return array{income_total:float,expense_total:float,cnt:int} */
+    public function summarize(
+        ?string $storeName,
+        ?string $fromDate,
+        ?string $toDate,
+        ?string $flowType,
+    ): array {
+        $query = $this->query();
+        $this->applyFilters($query, $storeName, $fromDate, $toDate, $flowType);
+        $row = $query->selectRaw(
+            'COALESCE(SUM(income_amount), 0) AS income_total, '
+            . 'COALESCE(SUM(expense_amount), 0) AS expense_total, COUNT(*) AS cnt'
+        )->first();
+
+        return [
+            'income_total' => (float) ($row->income_total ?? 0),
+            'expense_total' => (float) ($row->expense_total ?? 0),
+            'cnt' => (int) ($row->cnt ?? 0),
+        ];
+    }
+
+    /** @return array<string,mixed> */
+    public function paginateAccountBills(
+        array $filters,
+        string $sort,
+        string $direction,
+        int $page,
+        int $perPage,
+    ): array {
+        $page = max(1, $page);
+        $perPage = min(max(1, $perPage), 100);
+        $query = $this->query();
+        $this->applyAccountBillFilters($query, $filters);
+
+        $summary = (clone $query)->selectRaw(
+            'COALESCE(SUM(income_amount), 0) AS income_total, '
+            . 'COALESCE(SUM(expense_amount), 0) AS expense_total, COUNT(*) AS row_count'
+        )->first();
+        $total = (int) ($summary->row_count ?? 0);
+        $income = (float) ($summary->income_total ?? 0);
+        $expense = (float) ($summary->expense_total ?? 0);
+
+        $sortColumn = $this->accountBillSortColumn($sort);
+        $direction = $direction === 'asc' ? 'asc' : 'desc';
+
+        $query->orderBy($sortColumn, $direction);
+        if ($sortColumn !== 'record_code') {
+            $query->orderBy('record_code', $direction);
+        }
+
+        $rows = $query->forPage($page, $perPage)->get()
+            ->map(fn (object $row): array => $this->mapAccountBillRow($row))->all();
+
+        return [
+            'data' => $rows,
+            'total' => $total,
+            'current_page' => $page,
+            'last_page' => max(1, (int) ceil($total / $perPage)),
+            'per_page' => $perPage,
+            'from' => $total === 0 ? null : (($page - 1) * $perPage) + 1,
+            'to' => $total === 0 ? null : min($page * $perPage, $total),
+            'summary' => [
+                'income' => $income,
+                'expense' => $expense,
+                'balance' => round($income - $expense, 2),
+                'count' => $total,
+            ],
+        ];
+    }
+
+    /** @return iterable<int,array<string,mixed>> */
+    public function exportAccountBills(array $filters, string $sort, string $direction): iterable
+    {
+        $query = $this->query();
+        $this->applyAccountBillFilters($query, $filters);
+        $sortColumn = $this->accountBillSortColumn($sort);
+        $direction = $direction === 'desc' ? 'desc' : 'asc';
+        $query->orderBy($sortColumn, $direction);
+        if ($sortColumn !== 'record_code') {
+            $query->orderBy('record_code', $direction);
+        }
+
+        return $query->cursor()->map(fn (object $row): array => $this->mapAccountBillRow($row));
+    }
+
+    private function query(): Builder
+    {
+        if (! $this->ready()) {
+            throw new RuntimeException('dewu_authoritative_bills_not_ready');
+        }
+
+        return $this->connection->table(self::ROW_TABLE);
+    }
+
+    private function applyFilters(
+        Builder $query,
+        ?string $storeName,
+        ?string $fromDate,
+        ?string $toDate,
+        ?string $flowType,
+    ): void {
+        if ($storeName !== null && $storeName !== '') {
+            $query->where('store_name', $storeName);
+        }
+        $from = $this->date($fromDate);
+        if ($from !== null) {
+            $query->where('bill_date', '>=', $from->format('Y-m-d') . ' 00:00:00');
+        }
+        $to = $this->date($toDate);
+        if ($to !== null) {
+            $query->where('bill_date', '<', $to->modify('+1 day')->format('Y-m-d') . ' 00:00:00');
+        }
+        if ($flowType === 'income') {
+            $query->where('income_amount', '>', 0);
+        } elseif ($flowType === 'expense') {
+            $query->where('expense_amount', '>', 0);
+    }
+}
+    /** @param array<string,mixed> $filters */
+    private function applyAccountBillFilters(Builder $query, array $filters): void
+    {
+        $storeName = trim((string) ($filters['store_name'] ?? ''));
+        if ($storeName !== '') {
+            $query->where('store_name', $storeName);
+        }
+
+        $billItem = trim((string) ($filters['bill_item'] ?? ''));
+        if ($billItem !== '') {
+            $query->where('bill_item', $billItem);
+        }
+
+        $from = $this->date(isset($filters['start']) ? (string) $filters['start'] : null);
+        if ($from !== null) {
+            $query->where('bill_date', '>=', $from->format('Y-m-d') . ' 00:00:00');
+        }
+
+        $to = $this->date(isset($filters['end']) ? (string) $filters['end'] : null);
+        if ($to !== null) {
+            $query->where('bill_date', '<', $to->modify('+1 day')->format('Y-m-d') . ' 00:00:00');
+        }
+
+        $keyword = trim((string) ($filters['keyword'] ?? ''));
+        if ($keyword !== '') {
+            $query->where(function (Builder $nested) use ($keyword): void {
+                $like = '%' . $keyword . '%';
+                $nested->where('record_code', 'like', $like)
+                    ->orWhere('order_no', 'like', $like)
+                    ->orWhere('online_order_no', 'like', $like)
+                    ->orWhere('custom_remark', 'like', $like)
+                    ->orWhere('goods_name', 'like', $like)
+                    ->orWhere('goods_no', 'like', $like)
+                    ->orWhere('channel', 'like', $like)
+                    ->orWhere('bill_item', 'like', $like);
+            });
+        }
+    }
+
+    private function accountBillSortColumn(string $sort): string
+    {
+        return [
+            'occurred_at' => 'bill_date',
+            'income' => 'income_amount',
+            'expense' => 'expense_amount',
+            'record_code' => 'record_code',
+        ][$sort] ?? 'bill_date';
+    }
+
+    /** @return array<string,mixed> */
+    private function mapAccountBillRow(object $row): array
+    {
+        $signedAmount = (float) $row->signed_amount;
+
+        return [
+            'id' => (string) $row->record_code,
+            'record_code' => (string) $row->record_code,
+            'store_name' => (string) ($row->store_name ?? ''),
+            'finance_remark' => '',
+            'order_no' => (string) ($row->order_no ?? ''),
+            'amount' => abs($signedAmount),
+            'custom_remark' => (string) ($row->custom_remark ?? ''),
+            'bill_item' => (string) ($row->bill_item ?? ''),
+            'occurred_at' => $row->paid_refunded_at !== null
+                ? (string) $row->paid_refunded_at
+                : null,
+            'income' => (float) $row->income_amount,
+            'expense' => (float) $row->expense_amount,
+            'balance' => $signedAmount,
+            'remark' => '',
+            'updated_at' => $row->source_updated_at !== null
+                ? (string) $row->source_updated_at
+                : null,
+            'modifier' => (string) ($row->source_modified_by ?? ''),
+            'payload' => [
+                'online_order_no' => (string) ($row->online_order_no ?? ''),
+                'store_2' => (string) ($row->store_name ?? ''),
+                'order_type' => (string) ($row->order_type ?? ''),
+                'goods_name' => (string) ($row->goods_name ?? ''),
+                'goods_no' => (string) ($row->goods_no ?? ''),
+                'quantity' => (string) ($row->quantity ?? ''),
+                'channel' => (string) ($row->channel ?? ''),
+                'source_channel' => match ((string) ($row->channel ?? '')) {
+                    '得物' => 'Dewu',
+                    '退货退款订单' => 'DewuTK',
+                    '扣减其他费用明细' => 'DewuKJ',
+                    default => (string) ($row->channel ?? ''),
+                },
+                'business_type' => (string) ($row->business_type ?? ''),
+                'online_real_store' => (string) ($row->online_real_store ?? ''),
+                'order_created_at' => $row->order_created_at !== null ? (string) $row->order_created_at : null,
+                'ship_return_at' => $row->ship_return_at !== null ? (string) $row->ship_return_at : null,
+                'settle_status' => (string) ($row->settle_status ?? ''),
+                'pay_period' => (string) ($row->pay_period ?? ''),
+                'pulled_at' => $row->pulled_at !== null ? (string) $row->pulled_at : null,
+            ],
+        ];
+    }
+
+    private function date(?string $value): ?DateTimeImmutable
+    {
+        if ($value === null || preg_match('/^\d{4}-\d{2}-\d{2}$/', $value) !== 1) {
+            return null;
+        }
+        $date = DateTimeImmutable::createFromFormat('!Y-m-d', $value);
+
+        return $date !== false && $date->format('Y-m-d') === $value ? $date : null;
+    }
+}
diff --git a/modules/EcommerceFinance/Services/DewuSettlementBillImporter.php b/modules/EcommerceFinance/Services/DewuSettlementBillImporter.php
new file mode 100644
index 00000000..9b3a12be
--- /dev/null
+++ b/modules/EcommerceFinance/Services/DewuSettlementBillImporter.php
@@ -0,0 +1,731 @@
+<?php
+
+namespace Modules\EcommerceFinance\Services;
+
+use DateTimeImmutable;
+use Illuminate\Database\ConnectionInterface;
+use Illuminate\Database\DatabaseManager;
+use Illuminate\Support\Carbon;
+use Illuminate\Support\Facades\Schema;
+use Illuminate\Support\Str;
+use RuntimeException;
+use SimpleXMLElement;
+use Throwable;
+use XMLReader;
+use ZipArchive;
+
+class DewuSettlementBillImporter
+{
+    private const IMPORT_TABLE = 'dewu_settlement_bill_imports';
+    private const STAGING_TABLE = 'dewu_settlement_bill_staging';
+    private const ROW_TABLE = 'dewu_settlement_bill_rows';
+
+    private const HEADER_ALIASES = [
+        'record_code' => ['记录编码'],
+        'order_no' => ['订单号'],
+        'online_order_no' => ['线上单号'],
+        'custom_remark' => ['自定义备注'],
+        'bill_item' => ['账单项目'],
+        'store_name' => ['店铺'],
+        'order_type' => ['订单类型'],
+        'goods_name' => ['商品名称'],
+        'goods_no' => ['商品货号'],
+        'quantity' => ['数量'],
+        'channel' => ['渠道'],
+        'business_type' => ['业务类型'],
+        'income_amount' => ['收入金额'],
+        'expense_amount' => ['支出金额'],
+        'online_real_store' => ['线上单号对应实际店铺'],
+        'order_created_at' => ['订单创建时间'],
+        'paid_refunded_at' => ['支付/退款时间'],
+        'ship_return_at' => ['发货/退货时间'],
+        'settle_status' => ['结算状态'],
+        'pay_period' => ['收款账期'],
+        'pulled_at' => ['拉取时间'],
+        'source_updated_at' => ['修改时间'],
+        'source_modified_by' => ['修改人'],
+    ];
+
+    private readonly ConnectionInterface $connection;
+
+    public function __construct(DatabaseManager $databases)
+    {
+        $this->connection = $databases->connection(
+            (string) config('upstream_mirrors.connection', 'business_mirror'),
+        );
+    }
+
+    /**
+     * @return array{status:string,row_count:int,excluded_rows:int,store_count:int,bill_item_count:int,channel_counts:array<string,int>,income_total:string,expense_total:string,net_total:string,period_start:string,period_end:string,source_sha256:string}
+     */
+    public function import(
+        string $path,
+        string $fromDate,
+        string $toDate,
+        int $expectedCount,
+        string $expectedIncome,
+        string $expectedExpense,
+        int $batchSize = 1000,
+    ): array {
+        $path = $this->validatedPath($path);
+        [$from, $to] = $this->period($fromDate, $toDate);
+        $this->assertSchemaReady();
+        if ($expectedCount <= 0) {
+            throw new RuntimeException('权威笔数控制数必须大于零。');
+        }
+        $expectedIncome = $this->controlAmount($expectedIncome, '收入');
+        $expectedExpense = $this->controlAmount($expectedExpense, '支出');
+
+        $batchSize = min(max($batchSize, 100), 5000);
+        $hash = hash_file('sha256', $path);
+        if (! is_string($hash)) {
+            throw new RuntimeException('无法计算得物完整账单文件摘要。');
+        }
+
+        $existing = $this->connection->table(self::IMPORT_TABLE)
+            ->where('source_sha256', $hash)
+            ->first();
+        if ($existing !== null && $existing->status === 'succeeded') {
+            $this->assertSameImportRequest(
+                $existing,
+                $from,
+                $to,
+                $expectedCount,
+                $expectedIncome,
+                $expectedExpense,
+            );
+            if ($this->activeRowCount($hash, $from, $to) === (int) $existing->row_count) {
+                return $this->result((array) $existing, 'unchanged');
+            }
+        }
+
+        $generation = $existing !== null ? (string) $existing->generation : (string) Str::uuid();
+        $now = now();
+        $import = [
+            'generation' => $generation,
+            'source_filename' => mb_substr(basename($path), 0, 255),
+            'source_sha256' => $hash,
+            'period_start' => $from->format('Y-m-d'),
+            'period_end' => $to->format('Y-m-d'),
+            'status' => 'running',
+            'expected_row_count' => $expectedCount,
+            'expected_income_total' => $expectedIncome,
+            'expected_expense_total' => $expectedExpense,
+            'row_count' => 0,
+            'excluded_rows' => 0,
+            'store_count' => 0,
+            'bill_item_count' => 0,
+            'channel_counts' => null,
+            'income_total' => '0.00',
+            'expense_total' => '0.00',
+            'net_total' => '0.00',
+            'completed_at' => null,
+            'last_error_code' => null,
+            'updated_at' => $now,
+        ];
+        if ($existing === null) {
+            $this->connection->table(self::IMPORT_TABLE)->insert($import + ['created_at' => $now]);
+        } else {
+            $this->connection->table(self::IMPORT_TABLE)->where('generation', $generation)->update($import);
+        }
+
+        $stats = null;
+        try {
+            $stats = $this->stage($path, $generation, $from, $to, $batchSize);
+            $this->assertControls($stats, $expectedCount, $expectedIncome, $expectedExpense);
+            $this->activate($generation, $hash, $from, $to, $stats, $batchSize);
+
+            return $this->result([
+                'row_count' => $stats['row_count'],
+                'excluded_rows' => $stats['excluded_rows'],
+                'store_count' => $stats['store_count'],
+                'bill_item_count' => $stats['bill_item_count'],
+                'channel_counts' => $stats['channel_counts'],
+                'income_total' => $stats['income_total'],
+                'expense_total' => $stats['expense_total'],
+                'net_total' => $stats['net_total'],
+                'period_start' => $from->format('Y-m-d'),
+                'period_end' => $to->format('Y-m-d'),
+                'source_sha256' => $hash,
+            ], 'succeeded');
+        } catch (Throwable $exception) {
+            $this->connection->table(self::STAGING_TABLE)->where('generation', $generation)->delete();
+            $failure = [
+                'status' => 'failed',
+                'last_error_code' => mb_substr(class_basename($exception), 0, 120),
+                'updated_at' => now(),
+            ];
+            if (is_array($stats)) {
+                $failure += [
+                    'row_count' => $stats['row_count'],
+                    'excluded_rows' => $stats['excluded_rows'],
+                    'store_count' => $stats['store_count'],
+                    'bill_item_count' => $stats['bill_item_count'],
+                    'channel_counts' => json_encode($stats['channel_counts'], JSON_UNESCAPED_UNICODE | JSON_THROW_ON_ERROR),
+                    'income_total' => $stats['income_total'],
+                    'expense_total' => $stats['expense_total'],
+                    'net_total' => $stats['net_total'],
+                ];
+            }
+            $this->connection->table(self::IMPORT_TABLE)->where('generation', $generation)->update($failure);
+
+            throw $exception;
+        }
+    }
+
+    private function validatedPath(string $path): string
+    {
+        $realPath = realpath($path);
+        if ($realPath === false || ! is_file($realPath) || ! is_readable($realPath)) {
+            throw new RuntimeException('得物完整账单文件不存在或不可读。');
+        }
+        if (strtolower((string) pathinfo($realPath, PATHINFO_EXTENSION)) !== 'xlsx') {
+            throw new RuntimeException('聚胜算完整账单导入只支持 XLSX 文件。');
+        }
+
+        return $realPath;
+    }
+
+    /** @return array{0:DateTimeImmutable,1:DateTimeImmutable} */
+    private function period(string $fromDate, string $toDate): array
+    {
+        $from = DateTimeImmutable::createFromFormat('!Y-m-d', $fromDate);
+        $to = DateTimeImmutable::createFromFormat('!Y-m-d', $toDate);
+        if ($from === false || $to === false
+            || $from->format('Y-m-d') !== $fromDate
+            || $to->format('Y-m-d') !== $toDate
+            || $from > $to) {
+            throw new RuntimeException('得物账单导入账期无效。');
+        }
+
+        return [$from, $to];
+    }
+
+    private function assertSchemaReady(): void
+    {
+        $schema = Schema::connection($this->connection->getName());
+        foreach ([self::IMPORT_TABLE, self::STAGING_TABLE, self::ROW_TABLE] as $table) {
+            if (! $schema->hasTable($table)) {
+                throw new RuntimeException('得物完整账单表尚未完成迁移：' . $table);
+            }
+        }
+    }
+
+    /**
+     * @return array{row_count:int,excluded_rows:int,store_count:int,bill_item_count:int,channel_counts:array<string,int>,income_total:string,expense_total:string,net_total:string}
+     */
+    private function stage(
+        string $path,
+        string $generation,
+        DateTimeImmutable $from,
+        DateTimeImmutable $to,
+        int $batchSize,
+    ): array {
+        $archive = new ZipArchive();
+        if ($archive->open($path) !== true) {
+            throw new RuntimeException('无法打开得物完整账单 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 RuntimeException('无法读取得物完整账单工作表。');
+        }
+
+        $headerMap = null;
+        $batch = [];
+        $rowCount = 0;
+        $incomeTotal = '0.00';
+        $expenseTotal = '0.00';
+        $stores = [];
+        $billItems = [];
+        $channelCounts = [];
+
+        try {
+            while ($reader->read()) {
+                if ($reader->nodeType !== XMLReader::ELEMENT || $reader->localName !== 'row') {
+                    continue;
+                }
+
+                $rowNumber = (int) ($reader->getAttribute('r') ?: 0);
+                $cells = $this->rowCells($reader->readOuterXml(), $sharedStrings);
+                if ($headerMap === null) {
+                    $headerMap = $this->headerMap($cells);
+                    continue;
+                }
+
+                $values = [];
+                foreach ($headerMap as $header => $column) {
+                    $values[$header] = trim((string) ($cells[$column] ?? ''));
+                }
+                if (implode('', $values) === '') {
+                    continue;
+                }
+                $recordCode = $this->required($values, 'record_code', $rowNumber, '记录编码');
+                $channel = $this->required($values, 'channel', $rowNumber, '渠道');
+                $storeName = $this->nullable($values['store_name']);
+                $billItem = $this->nullable($values['bill_item']);
+                $paidRefundedAt = $this->optionalDateTime($values['paid_refunded_at'], $rowNumber, '支付/退款时间');
+                $shipReturnAt = $this->optionalDateTime($values['ship_return_at'], $rowNumber, '发货/退货时间');
+                $billDate = $shipReturnAt ?? $paidRefundedAt;
+                if ($billDate === null) {
+                    throw new RuntimeException("第 {$rowNumber} 行缺少可用于账期核验的发货/退货时间或支付/退款时间。");
+                }
+                if ($billDate < $from->format('Y-m-d') . ' 00:00:00'
+                    || $billDate >= $to->modify('+1 day')->format('Y-m-d') . ' 00:00:00') {
+                    throw new RuntimeException("第 {$rowNumber} 行账单时间超出指定账期。");
+                }
+
+                $income = $this->money($values['income_amount'], $rowNumber, '收入金额', false);
+                $expense = $this->money($values['expense_amount'], $rowNumber, '支出金额', true);
+                $signed = bcsub($income, $expense, 2);
+
+                $batch[] = [
+                    'generation' => $generation,
+                    'record_code' => mb_substr($recordCode, 0, 191),
+                    'order_no' => $this->nullable($values['order_no'], 191),
+                    'online_order_no' => $this->nullable($values['online_order_no'], 191),
+                    'custom_remark' => $this->nullable($values['custom_remark']),
+                    'bill_item' => $billItem,
+                    'store_name' => $storeName,
+                    'order_type' => $this->nullable($values['order_type']),
+                    'goods_name' => $this->nullable($values['goods_name'], 1000),
+                    'goods_no' => $this->nullable($values['goods_no'], 191),
+                    'quantity' => $this->nullable($values['quantity'], 64),
+                    'channel' => mb_substr($channel, 0, 255),
+                    'business_type' => $this->nullable($values['business_type']),
+                    'income_amount' => $income,
+                    'expense_amount' => $expense,
+                    'signed_amount' => $signed,
+                    'online_real_store' => $this->nullable($values['online_real_store']),
+                    'order_created_at' => $this->optionalDateTime($values['order_created_at'], $rowNumber, '订单创建时间'),
+                    'paid_refunded_at' => $paidRefundedAt,
+                    'ship_return_at' => $shipReturnAt,
+                    'bill_date' => $billDate,
+                    'settle_status' => $this->nullable($values['settle_status']),
+                    'pay_period' => $this->nullable($values['pay_period']),
+                    'pulled_at' => $this->optionalDateTime($values['pulled_at'], $rowNumber, '拉取时间'),
+                    'source_updated_at' => $this->optionalDateTime($values['source_updated_at'], $rowNumber, '修改时间'),
+                    'source_modified_by' => $this->nullable($values['source_modified_by']),
+                    'source_row_number' => $rowNumber,
+                ];
+                $rowCount++;
+                if ($storeName !== null) {
+                    $stores[$storeName] = true;
+                }
+                if ($billItem !== null) {
+                    $billItems[$billItem] = true;
+                }
+                $channelCounts[$channel] = ($channelCounts[$channel] ?? 0) + 1;
+                $incomeTotal = bcadd($incomeTotal, $income, 2);
+                $expenseTotal = bcadd($expenseTotal, $expense, 2);
+
+                if (count($batch) >= $batchSize) {
+                    $this->connection->table(self::STAGING_TABLE)->insert($batch);
+                    $batch = [];
+                }
+            }
+        } finally {
+            $reader->close();
+        }
+
+        if ($headerMap === null) {
+            throw new RuntimeException('未找到聚胜算得物账单标准表头。');
+        }
+        if ($batch !== []) {
+            $this->connection->table(self::STAGING_TABLE)->insert($batch);
+        }
+        if ($rowCount === 0) {
+            throw new RuntimeException('文件中没有得物完整账单数据。');
+        }
+
+        return [
+            'row_count' => $rowCount,
+            'excluded_rows' => 0,
+            'store_count' => count($stores),
+            'bill_item_count' => count($billItems),
+            'channel_counts' => $channelCounts,
+            'income_total' => $incomeTotal,
+            'expense_total' => $expenseTotal,
+            'net_total' => bcsub($incomeTotal, $expenseTotal, 2),
+        ];
+    }
+
+    private function assertControls(array $stats, int $count, string $income, string $expense): void
+    {
+        if ($stats['row_count'] !== $count
+            || bccomp($stats['income_total'], $income, 2) !== 0
+            || bccomp($stats['expense_total'], $expense, 2) !== 0) {
+            throw new RuntimeException(sprintf(
+                '权威控制数不一致：实际 %d 笔，收入 %s，支出 %s；期望 %d 笔，收入 %s，支出 %s。',
+                $stats['row_count'],
+                $stats['income_total'],
+                $stats['expense_total'],
+                $count,
+                $income,
+                $expense,
+            ));
+        }
+    }
+
+    private function assertSameImportRequest(
+        object $existing,
+        DateTimeImmutable $from,
+        DateTimeImmutable $to,
+        int $expectedCount,
+        string $expectedIncome,
+        string $expectedExpense,
+    ): void {
+        if ((string) $existing->period_start !== $from->format('Y-m-d')
+            || (string) $existing->period_end !== $to->format('Y-m-d')
+            || (int) $existing->expected_row_count !== $expectedCount
+            || bccomp((string) $existing->expected_income_total, $expectedIncome, 2) !== 0
+            || bccomp((string) $existing->expected_expense_total, $expectedExpense, 2) !== 0) {
+            throw new RuntimeException('该文件已有成功导入记录，但本次账期或权威控制数与历史记录不一致。');
+        }
+    }
+
+    private function activeRowCount(
+        string $hash,
+        DateTimeImmutable $from,
+        DateTimeImmutable $to,
+    ): int {
+        return $this->connection->table(self::ROW_TABLE)
+            ->where('source_sha256', $hash)
+            ->where('bill_date', '>=', $from->format('Y-m-d') . ' 00:00:00')
+            ->where('bill_date', '<', $to->modify('+1 day')->format('Y-m-d') . ' 00:00:00')
+            ->count();
+    }
+
+    private function activate(
+        string $generation,
+        string $hash,
+        DateTimeImmutable $from,
+        DateTimeImmutable $to,
+        array $stats,
+        int $batchSize,
+    ): void {
+        $now = now();
+        $columns = [
+            'order_no', 'online_order_no', 'custom_remark', 'bill_item', 'store_name', 'order_type',
+            'goods_name', 'goods_no', 'quantity', 'channel', 'business_type', 'income_amount',
+            'expense_amount', 'signed_amount', 'online_real_store', 'order_created_at',
+            'paid_refunded_at', 'ship_return_at', 'bill_date', 'settle_status', 'pay_period',
+            'pulled_at', 'source_updated_at', 'source_modified_by',
+            'source_row_number', 'source_generation', 'source_sha256', 'imported_at',
+        ];
+
+        $this->connection->transaction(function () use (
+            $generation, $hash, $from, $to, $stats, $batchSize, $columns, $now
+        ): void {
+            $this->connection->table(self::ROW_TABLE)
+                ->where('bill_date', '>=', $from->format('Y-m-d') . ' 00:00:00')
+                ->where('bill_date', '<', $to->modify('+1 day')->format('Y-m-d') . ' 00:00:00')
+                ->delete();
+
+            $this->connection->table(self::STAGING_TABLE)
+                ->where('generation', $generation)
+                ->orderBy('id')
+                ->chunkById($batchSize, function ($rows) use ($generation, $hash, $columns, $now): void {
+                    $payload = [];
+                    foreach ($rows as $row) {
+                        $payload[] = [
+                            'record_code' => $row->record_code,
+                            'order_no' => $row->order_no,
+                            'online_order_no' => $row->online_order_no,
+                            'custom_remark' => $row->custom_remark,
+                            'bill_item' => $row->bill_item,
+                            'store_name' => $row->store_name,
+                            'order_type' => $row->order_type,
+                            'goods_name' => $row->goods_name,
+                            'goods_no' => $row->goods_no,
+                            'quantity' => $row->quantity,
+                            'channel' => $row->channel,
+                            'business_type' => $row->business_type,
+                            'income_amount' => $row->income_amount,
+                            'expense_amount' => $row->expense_amount,
+                            'signed_amount' => $row->signed_amount,
+                            'online_real_store' => $row->online_real_store,
+                            'order_created_at' => $row->order_created_at,
+                            'paid_refunded_at' => $row->paid_refunded_at,
+                            'ship_return_at' => $row->ship_return_at,
+                            'bill_date' => $row->bill_date,
+                            'settle_status' => $row->settle_status,
+                            'pay_period' => $row->pay_period,
+                            'pulled_at' => $row->pulled_at,
+                            'source_updated_at' => $row->source_updated_at,
+                            'source_modified_by' => $row->source_modified_by,
+                            'source_row_number' => $row->source_row_number,
+                            'source_generation' => $generation,
+                            'source_sha256' => $hash,
+                            'imported_at' => $now,
+                        ];
+                    }
+                    $this->connection->table(self::ROW_TABLE)->upsert($payload, ['record_code'], $columns);
+                });
+
+            $this->connection->table(self::IMPORT_TABLE)->where('generation', $generation)->update([
+                'status' => 'succeeded',
+                'row_count' => $stats['row_count'],
+                'excluded_rows' => $stats['excluded_rows'],
+                'store_count' => $stats['store_count'],
+                'bill_item_count' => $stats['bill_item_count'],
+                'channel_counts' => json_encode($stats['channel_counts'], JSON_UNESCAPED_UNICODE | JSON_THROW_ON_ERROR),
+                'income_total' => $stats['income_total'],
+                'expense_total' => $stats['expense_total'],
+                'net_total' => $stats['net_total'],
+                'completed_at' => $now,
+                'last_error_code' => null,
+                'updated_at' => $now,
+            ]);
+        });
+
+        $this->connection->table(self::STAGING_TABLE)->where('generation', $generation)->delete();
+    }
+
+    /** @return array<int,string> */
+    private function rowCells(string $xml, array $sharedStrings): array
+    {
+        $row = simplexml_load_string($xml);
+        if (! $row instanceof SimpleXMLElement) {
+            return [];
+        }
+
+        $cells = [];
+        foreach ($row->xpath('./*[local-name()="c"]') ?: [] as $cell) {
+            $reference = (string) ($cell['r'] ?? '');
+            if (preg_match('/^([A-Z]+)\d+$/i', $reference, $matches) !== 1) {
+                continue;
+            }
+            $type = (string) ($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;
+            }
+            $cells[$this->columnIndex($matches[1])] = $value;
+        }
+
+        return $cells;
+    }
+
+    /** @param array<int,string> $cells @return array<string,int> */
+    private function headerMap(array $cells): ?array
+    {
+        $lookup = [];
+        foreach ($cells as $column => $value) {
+            $lookup[trim($value)] = $column;
+        }
+
+        $mapping = [];
+        foreach (self::HEADER_ALIASES as $field => $aliases) {
+            foreach ($aliases as $alias) {
+                if (array_key_exists($alias, $lookup)) {
+                    $mapping[$field] = $lookup[$alias];
+                    break;
+                }
+            }
+            if (! array_key_exists($field, $mapping)) {
+                return null;
+            }
+        }
+
+        return $mapping;
+    }
+
+    private function required(array $values, string $key, int $row, ?string $label = null): string
+    {
+        $value = trim((string) ($values[$key] ?? ''));
+        if ($value === '') {
+            throw new RuntimeException("第 {$row} 行缺少" . ($label ?? $key) . '。');
+        }
+
+        return $value;
+    }
+
+    private function money(
+        string $value,
+        int $row,
+        string $field,
+        bool $absolute = false,
+        bool $allowNegative = false,
+    ): string {
+        $value = str_replace([',', '，', '￥', '¥'], '', trim($value));
+        $value = $value === '' ? '0' : $value;
+        if (! is_numeric($value) || (! $allowNegative && ! $absolute && bccomp($value, '0', 6) < 0)) {
+            throw new RuntimeException("第 {$row} 行{$field}不是有效金额。");
+        }
+        if ($absolute && bccomp($value, '0', 6) < 0) {
+            $value = bcmul($value, '-1', 6);
+        }
+
+        return bcadd($value, '0', 2);
+    }
+
+    private function controlAmount(string $value, string $label): string
+    {
+        $value = str_replace([',', '，', '￥', '¥'], '', trim($value));
+        if (! is_numeric($value) || bccomp($value, '0', 6) < 0) {
+            throw new RuntimeException("权威{$label}控制数无效。");
+        }
+
+        return bcadd($value, '0', 2);
+    }
+
+    private function dateTime(string $value, int $row, string $field): string
+    {
+        $parsed = $this->parseDateTime($value);
+        if ($parsed === null) {
+            throw new RuntimeException("第 {$row} 行{$field}不是有效日期时间。");
+        }
+
+        return $parsed;
+    }
+
+    private function optionalDateTime(string $value, int $row, string $field): ?string
+    {
+        if (trim($value) === '') {
+            return null;
+        }
+
+        return $this->dateTime($value, $row, $field);
+    }
+
+    private function parseDateTime(string $value): ?string
+    {
+        $value = trim($value);
+        try {
+            if (is_numeric($value)) {
+                $seconds = (int) round((((float) $value) - 25569) * 86400);
+
+                return Carbon::createFromTimestampUTC($seconds)->format('Y-m-d H:i:s');
+            }
+
+            return Carbon::parse($value)->format('Y-m-d H:i:s');
+        } catch (Throwable) {
+            return null;
+        }
+    }
+
+    private function nullable(string $value, int $max = 255): ?string
+    {
+        $value = trim($value);
+
+        return $value === '' ? null : mb_substr($value, 0, $max);
+    }
+
+    private function columnIndex(string $letters): int
+    {
+        $index = 0;
+        foreach (str_split(strtoupper($letters)) as $letter) {
+            $index = ($index * 26) + ord($letter) - 64;
+        }
+
+        return $index - 1;
+    }
+
+    /** @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 RuntimeException('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 RuntimeException('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;
+    }
+
+    private function result(array $row, string $status): array
+    {
+        return [
+            'status' => $status,
+            'row_count' => (int) ($row['row_count'] ?? 0),
+            'excluded_rows' => (int) ($row['excluded_rows'] ?? 0),
+            'store_count' => (int) ($row['store_count'] ?? 0),
+            'bill_item_count' => (int) ($row['bill_item_count'] ?? 0),
+            'channel_counts' => $this->channelCounts($row['channel_counts'] ?? []),
+            'income_total' => bcadd((string) ($row['income_total'] ?? '0'), '0', 2),
+            'expense_total' => bcadd((string) ($row['expense_total'] ?? '0'), '0', 2),
+            'net_total' => bcadd((string) ($row['net_total'] ?? '0'), '0', 2),
+            'period_start' => (string) ($row['period_start'] ?? ''),
+            'period_end' => (string) ($row['period_end'] ?? ''),
+            'source_sha256' => (string) ($row['source_sha256'] ?? ''),
+        ];
+    }
+
+    /** @return array<string,int> */
+    private function channelCounts(mixed $value): array
+    {
+        if (is_string($value)) {
+            try {
+                $value = json_decode($value, true, 512, JSON_THROW_ON_ERROR);
+            } catch (Throwable) {
+                return [];
+            }
+        }
+        if (! is_array($value)) {
+            return [];
+        }
+
+        $counts = [];
+        foreach ($value as $channel => $count) {
+            if (is_string($channel) && $channel !== '' && is_numeric($count)) {
+                $counts[$channel] = (int) $count;
+            }
+        }
+
+        return $counts;
+    }
+}
diff --git a/resources/assets/js/components/business/AccountBills.vue b/resources/assets/js/components/business/AccountBills.vue
index b656287a..9d04b62a 100644
--- a/resources/assets/js/components/business/AccountBills.vue
+++ b/resources/assets/js/components/business/AccountBills.vue
@@ -16,16 +16,16 @@
                 </el-select>
                 <input v-else v-model.trim="filters.bill_item" placeholder="账单项目" />
             </label>
-            <div class="tw-filter-field tw-date" :class="{ 'is-pinduoduo-date': isPinduoduo }">
+            <div class="tw-filter-field tw-date" :class="{ 'is-stable-date': usesStableDateControl }">
                 <span class="tw-filter-label">{{ ['jd-transactions','jd-wallet'].includes(billType) ? '费用结算时间' : '发生时间' }}</span>
                 <div class="tw-date-row">
-                    <span class="tw-date-control has-picker" @click="isPinduoduo && openDatePicker('startDate')">
+                    <span class="tw-date-control has-picker" @click="usesStableDateControl && openDatePicker('startDate')">
                         <flat-picker ref="startDate" :value="filters.start" :config="startDateConfig" aria-label="开始日期" placeholder="开始日期" @on-change="(_, value) => changeDate('start', value)" />
                         <button v-if="filters.start" type="button" class="tw-date-clear" title="清除开始日期" aria-label="清除开始日期" @click.stop="changeDate('start', '')"><span class="material-icons-outlined" aria-hidden="true">close</span></button>
                         <button type="button" class="tw-date-picker" title="选择开始日期" aria-label="选择开始日期" @click.stop="openDatePicker('startDate')"><span class="material-icons-outlined" aria-hidden="true">calendar_today</span></button>
                     </span>
                     <b>至</b>
-                    <span class="tw-date-control has-picker" @click="isPinduoduo && openDatePicker('endDate')">
+                    <span class="tw-date-control has-picker" @click="usesStableDateControl && openDatePicker('endDate')">
                         <flat-picker ref="endDate" :value="filters.end" :config="endDateConfig" aria-label="结束日期" placeholder="结束日期" @on-change="(_, value) => changeDate('end', value)" />
                         <button v-if="filters.end" type="button" class="tw-date-clear" title="清除结束日期" aria-label="清除结束日期" @click.stop="changeDate('end', '')"><span class="material-icons-outlined" aria-hidden="true">close</span></button>
                         <button type="button" class="tw-date-picker" title="选择结束日期" aria-label="选择结束日期" @click.stop="openDatePicker('endDate')"><span class="material-icons-outlined" aria-hidden="true">calendar_today</span></button>
@@ -81,7 +81,7 @@ export default {
     data(){return{loading:false,loadError:false,sync:null,rows:[],sourceColumns:[],configuredColumns:[],columnsTitle:'',sourceGroups:[],summary:{income:0,expense:0,balance:0,count:0},total:0,currentPage:1,lastPage:1,perPage:20,filters:emptyFilters(this.billType),queryFilters:emptyFilters(this.billType),resultFilters:null,filterOptions:{shops:[],bill_items:[]},filterOptionsLoading:false,filterOptionsError:false,requestSerial:0,sort:{key:'occurred_at',dir:'desc'},exportMode:'filtered-visible'};},
     computed:{
         isDouyin(){return this.billType==='douyin';},
-        isPinduoduo(){return this.billType==='pinduoduo';},
+        usesStableDateControl(){return ['pinduoduo','dewu'].indexOf(this.billType)!==-1;},
         usesMirrorOptions(){return ['douyin','pinduoduo','dewu','jd-transactions','jd-wallet'].indexOf(this.billType)!==-1;},
         invalidDateRange(){return Boolean(this.filters.start&&this.filters.end&&this.filters.start>this.filters.end);},
         startDateConfig(){return {...dateConfig,maxDate:this.filters.end||null};},
@@ -130,12 +130,12 @@ export default {
 .tw-date-picker{flex:none}
 .tw-date-clear{display:flex;align-items:center;justify-content:center;width:1.5rem;flex:none;padding:0;border:1px solid #d8d2c7;border-left:0;border-right:0;background:#fff;color:#595959;cursor:pointer}
 .tw-date-clear .material-icons-outlined{font-size:1rem}
-.tw-date.is-pinduoduo-date .tw-date-control{position:relative;overflow:hidden;height:2.125rem;border:1px solid #d8d2c7;border-radius:.5rem;background:#fff;cursor:pointer}
-.tw-date.is-pinduoduo-date .tw-date-control:focus-within{border-color:#856632;box-shadow:0 0 0 3px rgba(133,102,50,.2)}
-.tw-date.is-pinduoduo-date .tw-date-control.has-picker input{width:100%;height:100%;padding:0 4rem 0 .625rem;border:0;border-radius:0;background:transparent;box-shadow:none;cursor:pointer}
-.tw-date.is-pinduoduo-date .tw-date-picker,.tw-date.is-pinduoduo-date .tw-date-clear{position:absolute;top:0;height:2rem;border-top:0;border-bottom:0}
-.tw-date.is-pinduoduo-date .tw-date-picker{right:0;border-right:0;border-radius:0}
-.tw-date.is-pinduoduo-date .tw-date-clear{right:2.125rem;border-left:0;z-index:1}
+.tw-date.is-stable-date .tw-date-control{position:relative;overflow:hidden;height:2.125rem;border:1px solid #d8d2c7;border-radius:.5rem;background:#fff;cursor:pointer}
+.tw-date.is-stable-date .tw-date-control:focus-within{border-color:#856632;box-shadow:0 0 0 3px rgba(133,102,50,.2)}
+.tw-date.is-stable-date .tw-date-control.has-picker input{width:100%;height:100%;padding:0 4rem 0 .625rem;border:0;border-radius:0;background:transparent;box-shadow:none;cursor:pointer}
+.tw-date.is-stable-date .tw-date-picker,.tw-date.is-stable-date .tw-date-clear{position:absolute;top:0;height:2rem;border-top:0;border-bottom:0}
+.tw-date.is-stable-date .tw-date-picker{right:0;border-right:0;border-radius:0}
+.tw-date.is-stable-date .tw-date-clear{right:2.125rem;border-left:0;z-index:1}
 @container(max-width:1200px){
     .table-workspace .tw-filter{grid-template-columns:repeat(2,minmax(0,1fr))}
     .table-workspace .tw-date{grid-column:1/-1}
diff --git a/routes/admin.php b/routes/admin.php
index 12f65156..60474ac4 100644
--- a/routes/admin.php
+++ b/routes/admin.php
@@ -11,6 +11,7 @@ use App\Http\Controllers\Business\SupplierPayableActions;
 use Illuminate\Support\Facades\Route;
 use Modules\EcommerceFinance\Http\Controllers\AccountBills;
 use Modules\EcommerceFinance\Http\Controllers\AlipayBills;
+use Modules\EcommerceFinance\Http\Controllers\DewuAccountBills;
 use Modules\EcommerceFinance\Http\Controllers\PinduoduoAccountBills;
 use Modules\EcommerceFinance\Http\Controllers\Api\GoodsReconciliations;
 use Modules\EcommerceFinance\Http\Controllers\Api\SupplierPayables;
@@ -34,6 +35,12 @@ Route::get('ecommerce-finance/account-bills/type/pinduoduo/filter-options', [Pin
     ->name('ecommerce-finance.pinduoduo-account-bills.filter-options');
 Route::get('ecommerce-finance/account-bills/type/pinduoduo/export', [PinduoduoAccountBills::class, 'export'])
     ->name('ecommerce-finance.pinduoduo-account-bills.export');
+Route::get('ecommerce-finance/account-bills/type/dewu', [DewuAccountBills::class, 'index'])
+    ->name('ecommerce-finance.dewu-account-bills.index');
+Route::get('ecommerce-finance/account-bills/type/dewu/filter-options', [DewuAccountBills::class, 'filterOptions'])
+    ->name('ecommerce-finance.dewu-account-bills.filter-options');
+Route::get('ecommerce-finance/account-bills/type/dewu/export', [DewuAccountBills::class, 'export'])
+    ->name('ecommerce-finance.dewu-account-bills.export');
 Route::get('ecommerce-finance/account-bills/type/{bill_type}', [AccountBills::class, 'index'])
     ->name('ecommerce-finance.account-bills.index');
 Route::get('ecommerce-finance/account-bills/type/{bill_type}/filter-options', [AccountBills::class, 'filterOptions'])
diff --git a/tests/Feature/Business/DewuReceivingBillsTest.php b/tests/Feature/Business/DewuReceivingBillsTest.php
index f5ad4f15..9aba5542 100644
--- a/tests/Feature/Business/DewuReceivingBillsTest.php
+++ b/tests/Feature/Business/DewuReceivingBillsTest.php
@@ -4,13 +4,13 @@ namespace Tests\Feature\Business;
 
 use App\Models\Auth\Permission;
 use Mockery;
-use Modules\EcommerceFinance\Repositories\StoreReceivingDewuBillMirrorRepository;
+use Modules\EcommerceFinance\Repositories\DewuSettlementBillRepository;
 use RuntimeException;
 use Tests\Feature\FeatureTestCase;
 
 class DewuReceivingBillsTest extends FeatureTestCase
 {
-    public function test_endpoint_reads_dewu_receiving_mirror_with_all_filters(): void
+    public function test_endpoint_reads_authoritative_dewu_rows_with_all_channels(): void
     {
         $this->allowPage();
         $filters = [
@@ -20,8 +20,8 @@ class DewuReceivingBillsTest extends FeatureTestCase
             'end' => '2026-08-31',
             'keyword' => '110211',
         ];
-        $repository = Mockery::mock(StoreReceivingDewuBillMirrorRepository::class);
-        $repository->shouldReceive('paginate')->once()->with(
+        $repository = Mockery::mock(DewuSettlementBillRepository::class);
+        $repository->shouldReceive('paginateAccountBills')->once()->with(
             $filters, 'occurred_at', 'desc', 2, 20,
         )->andReturn([
             'current_page' => 2,
@@ -29,34 +29,27 @@ class DewuReceivingBillsTest extends FeatureTestCase
             'per_page' => 20,
             'total' => 41,
             'data' => [[
-                'id' => '14654480',
                 'record_code' => '2000000001248775179',
                 'store_name' => '得物-测试店',
                 'income' => 21.0,
                 'expense' => 0.0,
-                'payload' => [
-                    'online_order_no' => '110211311661075313',
-                    'channel' => '得物',
-                    'source_channel' => 'Dewu',
-                ],
+                'payload' => ['channel' => '得物', 'source_channel' => 'Dewu'],
             ], [
-                'id' => '14654481',
                 'record_code' => '2000000001248775180',
                 'store_name' => '得物-测试店',
                 'income' => 0.0,
                 'expense' => 18.07,
                 'payload' => ['channel' => '退货退款订单', 'source_channel' => 'DewuTK'],
             ], [
-                'id' => '14654482',
                 'record_code' => '2000000001248775181',
                 'store_name' => '得物-测试店',
                 'income' => 0.0,
                 'expense' => 3.50,
                 'payload' => ['channel' => '扣减其他费用明细', 'source_channel' => 'DewuKJ'],
             ]],
-            'summary' => ['income' => 21.0, 'expense' => 0.0, 'balance' => 21.0, 'count' => 41],
+            'summary' => ['income' => 21.0, 'expense' => 21.57, 'balance' => -0.57, 'count' => 41],
         ]);
-        $this->app->instance(StoreReceivingDewuBillMirrorRepository::class, $repository);
+        $this->app->instance(DewuSettlementBillRepository::class, $repository);
 
         $this->withExceptionHandling()
             ->loginAs()
@@ -67,32 +60,29 @@ class DewuReceivingBillsTest extends FeatureTestCase
                 'limit' => 20,
             ]))
             ->assertOk()
-            ->assertJsonPath('data.0.payload.channel', '得物')
             ->assertJsonPath('data.0.payload.source_channel', 'Dewu')
             ->assertJsonPath('data.1.payload.channel', '退货退款订单')
-            ->assertJsonPath('data.1.payload.source_channel', 'DewuTK')
             ->assertJsonPath('data.2.payload.channel', '扣减其他费用明细')
-            ->assertJsonPath('data.2.payload.source_channel', 'DewuKJ')
             ->assertJsonPath('columns.title', '得物账户')
             ->assertJsonPath('summary.count', 41);
     }
 
-    public function test_filter_options_and_selected_column_export_use_the_same_mirror(): void
+    public function test_filter_options_and_selected_column_export_use_the_authoritative_table(): void
     {
         $this->allowPage();
-        $repository = Mockery::mock(StoreReceivingDewuBillMirrorRepository::class);
-        $repository->shouldReceive('filterOptions')->once()->andReturn([
+        $repository = Mockery::mock(DewuSettlementBillRepository::class);
+        $repository->shouldReceive('accountBillFilterOptions')->once()->andReturn([
             'shops' => ['得物-A店', '得物-B店'],
             'bill_items' => ['交易收入', '平台服务费'],
         ]);
-        $repository->shouldReceive('exportRows')->once()->with(
+        $repository->shouldReceive('exportAccountBills')->once()->with(
             ['store_name' => '得物-A店'], 'record_code', 'asc',
         )->andReturn([[
             'record_code' => '2000000001248775179',
             'store_name' => '得物-A店',
             'payload' => ['channel' => '退货退款订单', 'source_channel' => 'DewuTK'],
         ]]);
-        $this->app->instance(StoreReceivingDewuBillMirrorRepository::class, $repository);
+        $this->app->instance(DewuSettlementBillRepository::class, $repository);
 
         $this->loginAs()
             ->withHeader('X-Requested-With', 'XMLHttpRequest')
@@ -119,20 +109,37 @@ class DewuReceivingBillsTest extends FeatureTestCase
         $this->assertStringContainsString('退货退款订单,DewuTK,"=""2000000001248775179""",得物-A店', $csv);
     }
 
-    public function test_unready_mirror_returns_a_clear_retryable_response(): void
+    public function test_unready_authoritative_table_returns_a_clear_retryable_response(): void
     {
         $this->allowPage();
-        $repository = Mockery::mock(StoreReceivingDewuBillMirrorRepository::class);
-        $repository->shouldReceive('paginate')->once()->andThrow(
-            new RuntimeException('store_receiving_alipay_bill_mirror_not_ready')
+        $repository = Mockery::mock(DewuSettlementBillRepository::class);
+        $repository->shouldReceive('paginateAccountBills')->once()->andThrow(
+            new RuntimeException('dewu_authoritative_bills_not_ready')
         );
-        $this->app->instance(StoreReceivingDewuBillMirrorRepository::class, $repository);
+        $this->app->instance(DewuSettlementBillRepository::class, $repository);
 
         $this->loginAs()
             ->withHeader('X-Requested-With', 'XMLHttpRequest')
             ->get(route('ecommerce-finance.account-bills.index', ['bill_type' => 'dewu']))
             ->assertStatus(503)
-            ->assertJsonPath('message', '得物账户账单共享业务镜像正在首次同步，完成后将自动显示。');
+            ->assertJsonPath('message', '得物完整账单尚未完成首次导入，当前不会回退到不完整的聚水潭辅助表。');
+    }
+
+    public function test_invalid_date_range_is_rejected_before_reading_the_repository(): void
+    {
+        $this->allowPage();
+        $repository = Mockery::mock(DewuSettlementBillRepository::class);
+        $repository->shouldNotReceive('paginateAccountBills');
+        $this->app->instance(DewuSettlementBillRepository::class, $repository);
+
+        $this->withExceptionHandling()
+            ->loginAs()
+            ->getJson(route('ecommerce-finance.account-bills.index', [
+                'bill_type' => 'dewu',
+                'start' => '2026-09-10',
+                'end' => '2026-08-12',
+            ]))
+            ->assertStatus(422);
     }
 
     private function allowPage(): void
diff --git a/tests/Feature/Console/DewuSettlementBillImporterTest.php b/tests/Feature/Console/DewuSettlementBillImporterTest.php
new file mode 100644
index 00000000..da5e41ca
--- /dev/null
+++ b/tests/Feature/Console/DewuSettlementBillImporterTest.php
@@ -0,0 +1,373 @@
+<?php
+
+namespace Tests\Feature\Console;
+
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Schema;
+use Modules\EcommerceFinance\Repositories\DewuSettlementBillRepository;
+use Modules\EcommerceFinance\Services\DewuSettlementBillImporter;
+use PhpOffice\PhpSpreadsheet\Spreadsheet;
+use PhpOffice\PhpSpreadsheet\Writer\Xlsx;
+use RuntimeException;
+use Tests\TestCase;
+
+class DewuSettlementBillImporterTest extends TestCase
+{
+    /** @var list<string> */
+    private array $files = [];
+
+    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->files as $file) {
+            @unlink($file);
+        }
+
+        parent::tearDown();
+    }
+
+    public function test_it_imports_current_jushengsuan_headers_keeps_all_channels_and_is_idempotent(): void
+    {
+        $this->insertActiveRow('OLD-IN-PERIOD', '2026-08-15 12:00:00');
+        $this->insertActiveRow('KEEP-OUTSIDE-PERIOD', '2026-07-31 23:59:59');
+        $path = $this->xlsx([
+            $this->row('REC-INCOME', '2026-08-01 00:00:19', '100.00', '0'),
+            $this->row('REC-EXPENSE', '2026-08-02 12:00:00', '0', '25.00', '退货退款订单', '退款'),
+            $this->row('REC-ZERO', '2026-08-03 12:00:00', '0', '0'),
+            $this->row('REC-FEE', '2026-08-04 12:00:00', '0', '3.00', '扣减其他费用明细'),
+        ]);
+
+        $importer = app(DewuSettlementBillImporter::class);
+        $result = $importer->import(
+            $path,
+            '2026-08-01',
+            '2026-08-31',
+            4,
+            '100.00',
+            '28.00',
+            100,
+        );
+
+        $this->assertSame('succeeded', $result['status']);
+        $this->assertSame(4, $result['row_count']);
+        $this->assertSame(0, $result['excluded_rows']);
+        $this->assertSame(1, $result['store_count']);
+        $this->assertSame(2, $result['bill_item_count']);
+        $this->assertSame([
+            '得物' => 2,
+            '退货退款订单' => 1,
+            '扣减其他费用明细' => 1,
+        ], $result['channel_counts']);
+        $this->assertSame('100.00', $result['income_total']);
+        $this->assertSame('28.00', $result['expense_total']);
+        $this->assertSame('72.00', $result['net_total']);
+        $this->assertDatabaseMissing('dewu_settlement_bill_rows', ['record_code' => 'OLD-IN-PERIOD'], 'business_mirror');
+        $this->assertDatabaseHas('dewu_settlement_bill_rows', ['record_code' => 'KEEP-OUTSIDE-PERIOD'], 'business_mirror');
+        $this->assertDatabaseHas('dewu_settlement_bill_rows', [
+            'record_code' => 'REC-FEE',
+            'channel' => '扣减其他费用明细',
+            'signed_amount' => -3,
+        ], 'business_mirror');
+        $this->assertDatabaseHas('dewu_settlement_bill_rows', [
+            'record_code' => 'REC-INCOME',
+            'signed_amount' => 100,
+        ], 'business_mirror');
+
+        $repository = app(DewuSettlementBillRepository::class);
+        $this->assertTrue($repository->ready());
+        $this->assertSame([
+            'income_total' => 100.0,
+            'expense_total' => 28.0,
+            'cnt' => 4,
+        ], $repository->summarize(null, '2026-08-01', '2026-08-31', null));
+        $this->assertSame(1, $repository->paginate(null, '2026-08-01', '2026-08-31', 'income', 1, 25)['total']);
+        $this->assertSame(2, $repository->paginate(null, '2026-08-01', '2026-08-31', 'expense', 1, 25)['total']);
+        $zero = $repository->paginate(null, '2026-08-03', '2026-08-03', null, 1, 25);
+        $this->assertSame(0, $zero['rows'][0]['flowType']);
+
+        $unchanged = $importer->import(
+            $path,
+            '2026-08-01',
+            '2026-08-31',
+            4,
+            '100.00',
+            '28.00',
+            100,
+        );
+        $this->assertSame('unchanged', $unchanged['status']);
+        $this->assertSame(5, DB::connection('business_mirror')->table('dewu_settlement_bill_rows')->count());
+
+        $this->expectException(RuntimeException::class);
+        $this->expectExceptionMessage('本次账期或权威控制数与历史记录不一致');
+        $importer->import($path, '2026-08-01', '2026-08-31', 5, '100.00', '28.00', 100);
+    }
+
+    public function test_control_mismatch_does_not_replace_the_active_period(): void
+    {
+        $this->insertActiveRow('ACTIVE-ROW', '2026-08-15 12:00:00');
+        $path = $this->xlsx([
+            $this->row('NEW-ROW', '2026-08-16 12:00:00', '10.00', '0'),
+        ]);
+
+        try {
+            app(DewuSettlementBillImporter::class)->import(
+                $path,
+                '2026-08-01',
+                '2026-08-31',
+                2,
+                '10.00',
+                '0.00',
+                100,
+            );
+            $this->fail('控制数不一致时必须拒绝激活。');
+        } catch (RuntimeException $exception) {
+            $this->assertStringContainsString('权威控制数不一致', $exception->getMessage());
+        }
+
+        $this->assertDatabaseHas('dewu_settlement_bill_rows', ['record_code' => 'ACTIVE-ROW'], 'business_mirror');
+        $this->assertDatabaseMissing('dewu_settlement_bill_rows', ['record_code' => 'NEW-ROW'], 'business_mirror');
+        $this->assertSame('failed', DB::connection('business_mirror')->table('dewu_settlement_bill_imports')->value('status'));
+        $this->assertSame(2, DB::connection('business_mirror')->table('dewu_settlement_bill_imports')->value('expected_row_count'));
+        $this->assertSame(1, DB::connection('business_mirror')->table('dewu_settlement_bill_imports')->value('row_count'));
+        $this->assertSame(0, DB::connection('business_mirror')->table('dewu_settlement_bill_staging')->count());
+    }
+
+    public function test_duplicate_record_codes_are_rejected_without_replacing_active_rows(): void
+    {
+        $this->insertActiveRow('ACTIVE-ROW', '2026-08-15 12:00:00');
+        $path = $this->xlsx([
+            $this->row('DUPLICATE', '2026-08-16 12:00:00', '10.00', '0'),
+            $this->row('DUPLICATE', '2026-08-17 12:00:00', '20.00', '0'),
+        ]);
+
+        $failure = null;
+        try {
+            app(DewuSettlementBillImporter::class)->import(
+                $path,
+                '2026-08-01',
+                '2026-08-31',
+                2,
+                '30.00',
+                '0.00',
+                100,
+            );
+        } catch (\Throwable $exception) {
+            $failure = $exception;
+        }
+
+        $this->assertNotNull($failure, '重复记录编码必须拒绝导入。');
+        $this->assertDatabaseHas('dewu_settlement_bill_rows', ['record_code' => 'ACTIVE-ROW'], 'business_mirror');
+        $this->assertDatabaseMissing('dewu_settlement_bill_rows', ['record_code' => 'DUPLICATE'], 'business_mirror');
+        $this->assertSame(0, DB::connection('business_mirror')->table('dewu_settlement_bill_staging')->count());
+    }
+
+    public function test_out_of_period_and_missing_bill_date_rows_are_rejected(): void
+    {
+        $outOfPeriod = $this->xlsx([
+            $this->row('OUTSIDE', '2026-09-01 00:00:00', '10.00', '0'),
+        ]);
+        $missingDate = $this->xlsx([
+            $this->row('MISSING-DATE', '', '10.00', '0'),
+        ]);
+        $importer = app(DewuSettlementBillImporter::class);
+
+        foreach ([
+            [$outOfPeriod, '账单时间超出指定账期'],
+            [$missingDate, '缺少可用于账期核验'],
+        ] as [$path, $message]) {
+            try {
+                $importer->import($path, '2026-08-01', '2026-08-31', 1, '10.00', '0.00', 100);
+                $this->fail($message . '时必须拒绝导入。');
+            } catch (RuntimeException $exception) {
+                $this->assertStringContainsString($message, $exception->getMessage());
+            }
+        }
+
+        $this->assertSame(0, DB::connection('business_mirror')->table('dewu_settlement_bill_rows')->count());
+        $this->assertSame(0, DB::connection('business_mirror')->table('dewu_settlement_bill_staging')->count());
+    }
+
+    public function test_blank_channel_is_rejected(): void
+    {
+        $path = $this->xlsx([
+            $this->row('BLANK-CHANNEL', '2026-08-10 00:00:00', '10.00', '0', ''),
+        ]);
+
+        $this->expectException(RuntimeException::class);
+        $this->expectExceptionMessage('缺少渠道');
+        app(DewuSettlementBillImporter::class)->import(
+            $path,
+            '2026-08-01',
+            '2026-08-31',
+            1,
+            '10.00',
+            '0.00',
+            100,
+        );
+    }
+
+    private function createTables(): void
+    {
+        $schema = Schema::connection('business_mirror');
+        $schema->create('dewu_settlement_bill_imports', function (Blueprint $table): void {
+            $table->uuid('generation')->primary();
+            $table->string('source_filename');
+            $table->char('source_sha256', 64)->unique();
+            $table->date('period_start');
+            $table->date('period_end');
+            $table->string('status', 32)->default('running');
+            $table->unsignedBigInteger('expected_row_count');
+            $table->decimal('expected_income_total', 20, 2);
+            $table->decimal('expected_expense_total', 20, 2);
+            $table->unsignedBigInteger('row_count')->default(0);
+            $table->unsignedBigInteger('excluded_rows')->default(0);
+            $table->unsignedInteger('store_count')->default(0);
+            $table->unsignedInteger('bill_item_count')->default(0);
+            $table->json('channel_counts')->nullable();
+            $table->decimal('income_total', 20, 2)->default(0);
+            $table->decimal('expense_total', 20, 2)->default(0);
+            $table->decimal('net_total', 20, 2)->default(0);
+            $table->string('last_error_code', 120)->nullable();
+            $table->timestamp('completed_at')->nullable();
+            $table->timestamps();
+        });
+        $schema->create('dewu_settlement_bill_staging', function (Blueprint $table): void {
+            $table->bigIncrements('id');
+            $table->uuid('generation');
+            $this->billColumns($table);
+            $table->unique(['generation', 'record_code']);
+        });
+        $schema->create('dewu_settlement_bill_rows', function (Blueprint $table): void {
+            $table->string('record_code', 191)->primary();
+            $this->billColumns($table, false);
+            $table->uuid('source_generation');
+            $table->char('source_sha256', 64);
+            $table->timestamp('imported_at');
+        });
+    }
+
+    private function billColumns(Blueprint $table, bool $includeRecordCode = true): void
+    {
+        if ($includeRecordCode) {
+            $table->string('record_code', 191);
+        }
+        $table->string('order_no', 191)->nullable();
+        $table->string('online_order_no', 191)->nullable();
+        $table->string('custom_remark')->nullable();
+        $table->string('bill_item')->nullable();
+        $table->string('store_name')->nullable();
+        $table->string('order_type')->nullable();
+        $table->string('goods_name', 1000)->nullable();
+        $table->string('goods_no', 191)->nullable();
+        $table->string('quantity', 64)->nullable();
+        $table->string('channel')->nullable();
+        $table->string('business_type')->nullable();
+        $table->decimal('income_amount', 20, 2)->default(0);
+        $table->decimal('expense_amount', 20, 2)->default(0);
+        $table->decimal('signed_amount', 20, 2)->default(0);
+        $table->string('online_real_store')->nullable();
+        $table->dateTime('order_created_at')->nullable();
+        $table->dateTime('paid_refunded_at')->nullable();
+        $table->dateTime('ship_return_at')->nullable();
+        $table->dateTime('bill_date');
+        $table->string('settle_status')->nullable();
+        $table->string('pay_period')->nullable();
+        $table->dateTime('pulled_at')->nullable();
+        $table->dateTime('source_updated_at')->nullable();
+        $table->string('source_modified_by')->nullable();
+        $table->unsignedBigInteger('source_row_number');
+    }
+
+    private function insertActiveRow(string $recordCode, string $occurredAt): void
+    {
+        DB::connection('business_mirror')->table('dewu_settlement_bill_rows')->insert([
+            'record_code' => $recordCode,
+            'store_name' => '原有店铺',
+            'bill_item' => '原有流水',
+            'channel' => '得物',
+            'ship_return_at' => $occurredAt,
+            'bill_date' => $occurredAt,
+            'income_amount' => 1,
+            'expense_amount' => 0,
+            'signed_amount' => 1,
+            'source_row_number' => 1,
+            'source_generation' => 'existing-generation',
+            'source_sha256' => str_repeat('a', 64),
+            'imported_at' => '2026-09-01 00:00:00',
+        ]);
+    }
+
+    /** @return list<string> */
+    private function row(
+        string $recordCode,
+        string $occurredAt,
+        string $income,
+        string $expense,
+        string $channel = '得物',
+        string $billItem = '技术服务费',
+    ): array {
+        return [
+            $recordCode,
+            'ORDER-' . $recordCode,
+            'ONLINE-' . $recordCode,
+            '',
+            $billItem,
+            '得物-测试店铺',
+            '普通订单',
+            '测试商品',
+            'SKU-' . $recordCode,
+            '1',
+            $channel,
+            $income !== '0' ? '收入' : '支出',
+            $income,
+            $expense,
+            '得物-测试店铺',
+            '2026-08-01 08:00:00',
+            '',
+            $occurredAt,
+            '已结算',
+            '2026-08',
+            '2026-09-01 08:00:00',
+            '2026-09-07 17:07:15',
+            'RPA',
+        ];
+    }
+
+    /** @param list<list<string>> $rows */
+    private function xlsx(array $rows): string
+    {
+        $temporary = tempnam(sys_get_temp_dir(), 'dewu-authoritative-');
+        $path = $temporary . '.xlsx';
+        rename($temporary, $path);
+        $spreadsheet = new Spreadsheet();
+        $headers = [
+            '记录编码', '订单号', '线上单号', '自定义备注', '账单项目', '店铺',
+            '订单类型', '商品名称', '商品货号', '数量', '渠道', '业务类型',
+            '收入金额', '支出金额', '线上单号对应实际店铺', '订单创建时间',
+            '支付/退款时间', '发货/退货时间', '结算状态', '收款账期', '拉取时间',
+            '修改时间', '修改人',
+        ];
+        $spreadsheet->getActiveSheet()->fromArray(array_merge([$headers], $rows));
+        (new Xlsx($spreadsheet))->save($path);
+        $spreadsheet->disconnectWorksheets();
+        $this->files[] = $path;
+
+        return $path;
+    }
+}
diff --git a/tests/Unit/EcommerceFinance/DewuSettlementAccountBillsRepositoryTest.php b/tests/Unit/EcommerceFinance/DewuSettlementAccountBillsRepositoryTest.php
new file mode 100644
index 00000000..fdc96812
--- /dev/null
+++ b/tests/Unit/EcommerceFinance/DewuSettlementAccountBillsRepositoryTest.php
@@ -0,0 +1,171 @@
+<?php
+
+namespace Tests\Unit\EcommerceFinance;
+
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Schema;
+use Modules\EcommerceFinance\Repositories\DewuSettlementBillRepository;
+use RuntimeException;
+use Tests\TestCase;
+
+class DewuSettlementAccountBillsRepositoryTest extends TestCase
+{
+    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();
+    }
+
+    public function test_account_bill_page_reads_authoritative_rows_with_filters_and_totals(): void
+    {
+        $this->insertSucceededImport();
+        $this->insertRow('REC-INCOME', '得物一店', '交易收款', '2026-08-01 00:00:00', '100.00', '0.00', '100.00', 'M-100', 'O-100');
+        $this->insertRow('REC-EXPENSE', '得物一店', '退款', '2026-08-31 23:59:59', '0.00', '20.00', '-20.00', 'M-200', 'O-200');
+        $this->insertRow('REC-OTHER', '得物二店', '交易收款', '2026-08-15 12:00:00', '50.00', '0.00', '50.00', 'M-300', 'O-300');
+
+        $result = app(DewuSettlementBillRepository::class)->paginateAccountBills([
+            'store_name' => '得物一店',
+            'start' => '2026-08-01',
+            'end' => '2026-08-31',
+        ], 'occurred_at', 'desc', 1, 10);
+
+        $this->assertSame(2, $result['total']);
+        $this->assertSame(100.0, $result['summary']['income']);
+        $this->assertSame(20.0, $result['summary']['expense']);
+        $this->assertSame(80.0, $result['summary']['balance']);
+        $this->assertSame('REC-EXPENSE', $result['data'][0]['record_code']);
+        $this->assertSame('M-200', $result['data'][0]['order_no']);
+        $this->assertSame('O-200', $result['data'][0]['payload']['online_order_no']);
+        $this->assertSame('退货退款订单', $result['data'][0]['payload']['channel']);
+        $this->assertSame('DewuTK', $result['data'][0]['payload']['source_channel']);
+        $this->assertSame('2026-08-31 23:59:59', $result['data'][0]['payload']['ship_return_at']);
+        $this->assertNull($result['data'][0]['occurred_at']);
+        $this->assertSame(20.0, $result['data'][0]['amount']);
+        $this->assertSame(-20.0, $result['data'][0]['balance']);
+
+        $filtered = app(DewuSettlementBillRepository::class)->paginateAccountBills([
+            'bill_item' => '退款',
+            'keyword' => 'O-200',
+        ], 'record_code', 'asc', 1, 10);
+
+        $this->assertSame(1, $filtered['total']);
+        $this->assertSame('REC-EXPENSE', $filtered['data'][0]['record_code']);
+
+        $options = app(DewuSettlementBillRepository::class)->accountBillFilterOptions();
+        $this->assertSame(['得物一店', '得物二店'], $options['shops']);
+        $this->assertSame(['交易收款', '退款'], $options['bill_items']);
+
+        $export = iterator_to_array(app(DewuSettlementBillRepository::class)->exportAccountBills([
+            'bill_item' => '退款',
+        ], 'record_code', 'asc'));
+        $this->assertCount(1, $export);
+        $this->assertSame('REC-EXPENSE', $export[0]['record_code']);
+    }
+
+    public function test_account_bill_page_fails_closed_until_a_successful_import_exists(): void
+    {
+        $this->expectException(RuntimeException::class);
+        $this->expectExceptionMessage('dewu_authoritative_bills_not_ready');
+
+        app(DewuSettlementBillRepository::class)->paginateAccountBills(
+            [],
+            'occurred_at',
+            'desc',
+            1,
+            10,
+        );
+    }
+
+    private function createTables(): void
+    {
+        $schema = Schema::connection('business_mirror');
+        $schema->create('dewu_settlement_bill_imports', function (Blueprint $table): void {
+            $table->uuid('generation')->primary();
+            $table->string('status', 32);
+        });
+        $schema->create('dewu_settlement_bill_rows', function (Blueprint $table): void {
+            $table->string('record_code', 191)->primary();
+            $table->string('order_no', 191)->nullable();
+            $table->string('online_order_no', 191)->nullable();
+            $table->string('custom_remark')->nullable();
+            $table->string('bill_item')->nullable();
+            $table->string('store_name')->nullable();
+            $table->string('order_type')->nullable();
+            $table->string('goods_name', 1000)->nullable();
+            $table->string('goods_no', 191)->nullable();
+            $table->string('quantity', 64)->nullable();
+            $table->string('channel')->nullable();
+            $table->string('business_type')->nullable();
+            $table->decimal('income_amount', 20, 2);
+            $table->decimal('expense_amount', 20, 2);
+            $table->decimal('signed_amount', 20, 2);
+            $table->string('online_real_store')->nullable();
+            $table->dateTime('order_created_at')->nullable();
+            $table->dateTime('paid_refunded_at')->nullable();
+            $table->dateTime('ship_return_at')->nullable();
+            $table->dateTime('bill_date');
+            $table->string('settle_status')->nullable();
+            $table->string('pay_period')->nullable();
+            $table->dateTime('pulled_at')->nullable();
+            $table->dateTime('source_updated_at')->nullable();
+            $table->string('source_modified_by')->nullable();
+        });
+    }
+
+    private function insertSucceededImport(): void
+    {
+        DB::connection('business_mirror')->table('dewu_settlement_bill_imports')->insert([
+            'generation' => '11111111-1111-1111-1111-111111111111',
+            'status' => 'succeeded',
+        ]);
+    }
+
+    private function insertRow(
+        string $recordCode,
+        string $storeName,
+        string $billItem,
+        string $occurredAt,
+        string $income,
+        string $expense,
+        string $signed,
+        string $orderNo,
+        string $onlineOrderNo,
+    ): void {
+        DB::connection('business_mirror')->table('dewu_settlement_bill_rows')->insert([
+            'record_code' => $recordCode,
+            'order_no' => $orderNo,
+            'online_order_no' => $onlineOrderNo,
+            'store_name' => $storeName,
+            'custom_remark' => '自定义备注',
+            'bill_item' => $billItem,
+            'order_type' => '普通订单',
+            'goods_name' => '测试商品',
+            'goods_no' => 'SKU-1',
+            'quantity' => '1',
+            'channel' => $expense === '0.00' ? '得物' : '退货退款订单',
+            'business_type' => $expense === '0.00' ? '收入' : '支出',
+            'income_amount' => $income,
+            'expense_amount' => $expense,
+            'signed_amount' => $signed,
+            'online_real_store' => $storeName,
+            'ship_return_at' => $occurredAt,
+            'bill_date' => $occurredAt,
+            'settle_status' => '已结算',
+            'pay_period' => '2026-08',
+            'pulled_at' => '2026-09-01 07:30:00',
+            'source_updated_at' => '2026-09-01 08:00:00',
+            'source_modified_by' => '聚胜算',
+        ]);
+    }
+}
diff --git a/tests/Unit/View/AccountBillsTableTest.php b/tests/Unit/View/AccountBillsTableTest.php
index 321f0af4..39a171d4 100644
--- a/tests/Unit/View/AccountBillsTableTest.php
+++ b/tests/Unit/View/AccountBillsTableTest.php
@@ -6,14 +6,14 @@ use PHPUnit\Framework\TestCase;
 
 class AccountBillsTableTest extends TestCase
 {
-    public function test_pinduoduo_uses_mirror_filter_options_and_existing_table_interactions(): void
+    public function test_authoritative_bill_pages_use_stable_date_controls_and_existing_table_interactions(): void
     {
         $source = file_get_contents(__DIR__ . '/../../../resources/assets/js/components/business/AccountBills.vue');
 
         $this->assertStringContainsString("isDouyin(){return this.billType==='douyin';}", $source);
-        $this->assertStringContainsString("isPinduoduo(){return this.billType==='pinduoduo';}", $source);
-        $this->assertStringContainsString("{ 'is-pinduoduo-date': isPinduoduo }", $source);
-        $this->assertStringContainsString('.tw-date.is-pinduoduo-date .tw-date-control', $source);
+        $this->assertStringContainsString("usesStableDateControl(){return ['pinduoduo','dewu'].indexOf(this.billType)!==-1;}", $source);
+        $this->assertStringContainsString("{ 'is-stable-date': usesStableDateControl }", $source);
+        $this->assertStringContainsString('.tw-date.is-stable-date .tw-date-control', $source);
         $this->assertStringContainsString("['douyin','pinduoduo','dewu','jd-transactions','jd-wallet'].indexOf(this.billType)!==-1", $source);
         $this->assertStringContainsString('v-if="usesMirrorOptions && !filterOptionsError"', $source);
         $this->assertStringContainsString('page-key="store-receiving-bills"', $source);
diff --git a/tests/scripts/account-bills-filter-export.test.cjs b/tests/scripts/account-bills-filter-export.test.cjs
index d1eca47c..8d077527 100644
--- a/tests/scripts/account-bills-filter-export.test.cjs
+++ b/tests/scripts/account-bills-filter-export.test.cjs
@@ -122,11 +122,13 @@ test('calendar selection submits both bounds, resets pagination and preserves da
     assert.equal(opened, true);
 });
 
-test('pinduoduo alone enables the stable full-control date picker treatment', () => {
+test('authoritative pinduoduo and dewu pages enable the stable full-control date picker treatment', () => {
     const { instance: pinduoduo } = component(async () => response(), 'pinduoduo');
+    const { instance: dewu } = component(async () => response(), 'dewu');
     const { instance: douyin } = component(async () => response(), 'douyin');
-    assert.equal(pinduoduo.isPinduoduo, true);
-    assert.equal(douyin.isPinduoduo, false);
-    assert.match(sfc.template.content, /is-pinduoduo-date/);
-    assert.match(source, /\.tw-date\.is-pinduoduo-date \.tw-date-control/);
+    assert.equal(pinduoduo.usesStableDateControl, true);
+    assert.equal(dewu.usesStableDateControl, true);
+    assert.equal(douyin.usesStableDateControl, false);
+    assert.match(sfc.template.content, /is-stable-date/);
+    assert.match(source, /\.tw-date\.is-stable-date \.tw-date-control/);
 });