diff --git a/app/Console/Commands/ImportVipshopJxActualBills.php b/app/Console/Commands/ImportVipshopJxActualBills.php
new file mode 100644
index 00000000..51400369
--- /dev/null
+++ b/app/Console/Commands/ImportVipshopJxActualBills.php
@@ -0,0 +1,196 @@
+<?php
+
+namespace App\Console\Commands;
+
+use Illuminate\Console\Command;
+use Illuminate\Support\Facades\Cache;
+use Illuminate\Support\Facades\DB;
+use JsonException;
+use RuntimeException;
+use Throwable;
+
+class ImportVipshopJxActualBills extends Command
+{
+    protected $signature = 'vipshop-jx:import
+        {file : 唯品会JX账期明细 JSON}
+        {--period= : 账单期间，格式 YYYY-MM}
+        {--company=1 : 公司 ID}
+        {--dry-run : 只校验，不写数据库}';
+
+    protected $description = '导入唯品会JX账期明细，按账单期间写入账户账单';
+
+    public function handle(): int
+    {
+        $path = realpath((string) $this->argument('file'));
+        if ($path === false || ! is_file($path) || ! is_readable($path)) {
+            $this->error('唯品会JX账期明细文件不存在或不可读。');
+
+            return self::FAILURE;
+        }
+        $period = trim((string) $this->option('period'));
+        if (preg_match('/^\d{4}-(0[1-9]|1[0-2])$/', $period) !== 1) {
+            $this->error('账单期间必须是 YYYY-MM。');
+
+            return self::FAILURE;
+        }
+        $companyId = (int) $this->option('company');
+        if ($companyId < 1) {
+            $this->error('公司 ID 无效。');
+
+            return self::FAILURE;
+        }
+
+        try {
+            $rows = json_decode((string) file_get_contents($path), true, 512, JSON_THROW_ON_ERROR);
+        } catch (JsonException) {
+            $this->error('唯品会JX账期明细不是有效 JSON。');
+
+            return self::FAILURE;
+        }
+        if (! is_array($rows) || $rows === []) {
+            $this->error('唯品会JX账期明细为空。');
+
+            return self::FAILURE;
+        }
+
+        try {
+            [$income, $expense] = $this->validateRows($rows, $period);
+        } catch (RuntimeException $exception) {
+            $this->error($exception->getMessage());
+
+            return self::FAILURE;
+        }
+
+        $existing = DB::table('ec_account_bills')
+            ->where('company_id', $companyId)
+            ->where('bill_type', 'vipshop-jx')
+            ->where('payload->settle_period', $period)
+            ->whereNull('deleted_at')
+            ->count();
+
+        $this->table(['账期', '状态', '明细行数', '收入', '支出', '净额', '现有行数'], [[
+            $period,
+            $this->option('dry-run') ? 'validated' : 'ready',
+            count($rows),
+            number_format($income, 2, '.', ''),
+            number_format($expense, 2, '.', ''),
+            number_format($income - $expense, 2, '.', ''),
+            $existing,
+        ]]);
+
+        if ($existing > 0) {
+            $this->error("{$period} 已有 {$existing} 行唯品会JX账单，为避免重复写入已停止。");
+
+            return self::FAILURE;
+        }
+        if ($this->option('dry-run')) {
+            return self::SUCCESS;
+        }
+
+        $lock = Cache::lock("vipshop-jx-import-{$companyId}-{$period}", 900);
+        if (! $lock->get()) {
+            $this->error('唯品会JX账单导入正在运行，请稍后重试。');
+
+            return self::FAILURE;
+        }
+
+        try {
+            DB::transaction(function () use ($rows, $companyId, $period): void {
+                $now = now();
+                foreach (array_chunk($rows, 500) as $chunk) {
+                    $payload = array_map(static function (array $row) use ($companyId, $period, $now): array {
+                        return [
+                            'company_id' => $companyId,
+                            'bill_type' => 'vipshop-jx',
+                            'record_code' => (string) $row['record_code'],
+                            'store_name' => (string) $row['store_name'],
+                            'order_no' => (string) ($row['order_no'] ?? ''),
+                            'amount' => (string) $row['amount'],
+                            'bill_item' => (string) $row['bill_item'],
+                            'occurred_at' => filled($row['occurred_at'] ?? null) ? (string) $row['occurred_at'] : null,
+                            'income' => (string) $row['income'],
+                            'expense' => (string) $row['expense'],
+                            'balance' => '0',
+                            'payload' => json_encode(
+                                $row['payload'],
+                                JSON_UNESCAPED_UNICODE | JSON_THROW_ON_ERROR,
+                            ),
+                            'modifier' => '唯品会JX账单导入',
+                            'created_from' => 'vipshop-jx:import',
+                            'created_at' => $now,
+                            'updated_at' => $now,
+                        ];
+                    }, $chunk);
+                    DB::table('ec_account_bills')->insert($payload);
+                }
+            });
+        } catch (Throwable $exception) {
+            report($exception);
+            $this->error('唯品会JX账单写入失败，详细原因已记录到受保护日志。');
+
+            return self::FAILURE;
+        } finally {
+            $lock->release();
+        }
+
+        $inserted = DB::table('ec_account_bills')
+            ->where('company_id', $companyId)
+            ->where('bill_type', 'vipshop-jx')
+            ->where('payload->settle_period', $period)
+            ->whereNull('deleted_at')
+            ->selectRaw('COUNT(*) AS rows_count, COALESCE(SUM(income), 0) AS income, COALESCE(SUM(expense), 0) AS expense')
+            ->first();
+
+        $this->table(['账期', '状态', '明细行数', '收入', '支出', '净额'], [[
+            $period,
+            'succeeded',
+            (int) $inserted->rows_count,
+            number_format((float) $inserted->income, 2, '.', ''),
+            number_format((float) $inserted->expense, 2, '.', ''),
+            number_format((float) $inserted->income - (float) $inserted->expense, 2, '.', ''),
+        ]]);
+
+        return self::SUCCESS;
+    }
+
+    /**
+     * @param  list<mixed>  $rows
+     * @return array{0:float,1:float}
+     */
+    private function validateRows(array $rows, string $period): array
+    {
+        $recordCodes = [];
+        $income = 0.0;
+        $expense = 0.0;
+        foreach ($rows as $index => $row) {
+            if (! is_array($row)) {
+                throw new RuntimeException('第 ' . ($index + 1) . ' 行不是有效对象。');
+            }
+            $recordCode = trim((string) ($row['record_code'] ?? ''));
+            if ($recordCode === '' || isset($recordCodes[$recordCode])) {
+                throw new RuntimeException('第 ' . ($index + 1) . ' 行记录编码为空或重复。');
+            }
+            $recordCodes[$recordCode] = true;
+            if (($row['payload']['settle_period'] ?? null) !== $period) {
+                throw new RuntimeException("第 " . ($index + 1) . " 行账单期间不是 {$period}。");
+            }
+
+            $amountRaw = $row['amount'] ?? '';
+            $incomeRaw = $row['income'] ?? '';
+            $expenseRaw = $row['expense'] ?? '';
+            if (! is_numeric($amountRaw) || ! is_numeric($incomeRaw) || ! is_numeric($expenseRaw)) {
+                throw new RuntimeException('第 ' . ($index + 1) . ' 行金额无效。');
+            }
+            $amount = (float) $amountRaw;
+            $rowIncome = (float) $incomeRaw;
+            $rowExpense = (float) $expenseRaw;
+            if (abs($amount - ($rowIncome - $rowExpense)) > 0.000001) {
+                throw new RuntimeException('第 ' . ($index + 1) . ' 行金额与收支不一致。');
+            }
+            $income += $rowIncome;
+            $expense += $rowExpense;
+        }
+
+        return [round($income, 6), round($expense, 6)];
+    }
+}
diff --git a/app/Console/Commands/StoreVipshopJxOpeningBalance.php b/app/Console/Commands/StoreVipshopJxOpeningBalance.php
new file mode 100644
index 00000000..09b36884
--- /dev/null
+++ b/app/Console/Commands/StoreVipshopJxOpeningBalance.php
@@ -0,0 +1,77 @@
+<?php
+
+namespace App\Console\Commands;
+
+use Carbon\CarbonImmutable;
+use Illuminate\Console\Command;
+use Illuminate\Database\DatabaseManager;
+use Modules\EcommerceFinance\Repositories\VipshopJxOpeningBalanceRepository;
+
+class StoreVipshopJxOpeningBalance extends Command
+{
+    protected $signature = 'vipshop-jx:store-opening-balance
+        {period-end : 余额截止日期，格式 YYYY-MM-DD}
+        {balance : 余额金额}
+        {--source=唯品会结算平台历史账单累计 : 余额来源说明}
+        {--dry-run : 只校验，不写数据库}';
+
+    protected $description = '登记唯品会JX账户月末余额，作为后续月份期初余额的滚动基准';
+
+    public function handle(DatabaseManager $databases): int
+    {
+        $periodEnd = trim((string) $this->argument('period-end'));
+        $date = CarbonImmutable::createFromFormat('!Y-m-d', $periodEnd);
+        if ($date === false || $date->format('Y-m-d') !== $periodEnd || $date->format('Y-m-t') !== $periodEnd) {
+            $this->error('余额截止日期必须是有效月末，格式 YYYY-MM-DD。');
+
+            return self::FAILURE;
+        }
+
+        $rawBalance = str_replace([',', '，', '¥', '￥', ' '], '', (string) $this->argument('balance'));
+        if ($rawBalance === '' || ! is_numeric($rawBalance)) {
+            $this->error('余额金额无效。');
+
+            return self::FAILURE;
+        }
+
+        $connection = $databases->connection(
+            (string) config('upstream_mirrors.connection', 'business_mirror'),
+        );
+        if (! $connection->getSchemaBuilder()->hasTable(VipshopJxOpeningBalanceRepository::TABLE)) {
+            $this->error('唯品会JX期初余额表尚未完成迁移。');
+
+            return self::FAILURE;
+        }
+
+        $balance = number_format((float) $rawBalance, 6, '.', '');
+        $source = mb_substr(trim((string) $this->option('source')), 0, 255);
+        if ($source === '') {
+            $this->error('余额来源说明不能为空。');
+
+            return self::FAILURE;
+        }
+
+        if (! $this->option('dry-run')) {
+            $now = now();
+            $connection->table(VipshopJxOpeningBalanceRepository::TABLE)->updateOrInsert(
+                ['period_end' => $periodEnd],
+                [
+                    'balance' => $balance,
+                    'source' => $source,
+                    'imported_at' => $now,
+                    'created_at' => $now,
+                    'updated_at' => $now,
+                ],
+            );
+        }
+
+        $this->table(['截止日期', '状态', '余额', '来源'], [[
+            $periodEnd,
+            $this->option('dry-run') ? 'validated' : 'succeeded',
+            $balance,
+            $source,
+        ]]);
+
+        return self::SUCCESS;
+    }
+}
diff --git a/database/migrations/2026_11_07_120000_create_vipshop_jx_opening_balance_snapshots.php b/database/migrations/2026_11_07_120000_create_vipshop_jx_opening_balance_snapshots.php
new file mode 100644
index 00000000..d3d910ee
--- /dev/null
+++ b/database/migrations/2026_11_07_120000_create_vipshop_jx_opening_balance_snapshots.php
@@ -0,0 +1,39 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    private const TABLE = 'vipshop_jx_opening_balance_snapshots';
+
+    public function up(): void
+    {
+        $schema = Schema::connection($this->connection());
+        if ($schema->hasTable(self::TABLE)) {
+            return;
+        }
+
+        $schema->create(self::TABLE, function (Blueprint $table): void {
+            $table->id();
+            $table->date('period_end');
+            $table->decimal('balance', 20, 6);
+            $table->string('source');
+            $table->dateTime('imported_at', 6);
+            $table->timestamps(6);
+
+            $table->unique('period_end', 'vipshop_jx_opening_period_uq');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::connection($this->connection())->dropIfExists(self::TABLE);
+    }
+
+    private function connection(): string
+    {
+        return (string) config('upstream_mirrors.connection', 'business_mirror');
+    }
+};
diff --git a/deploy/finance-batch-imports.json b/deploy/finance-batch-imports.json
index a38b883c..8ad2085b 100644
--- a/deploy/finance-batch-imports.json
+++ b/deploy/finance-batch-imports.json
@@ -39,6 +39,7 @@
     "taobao-wechat-bills:import-authoritative",
     "vipshop-mp:import",
     "vipshop-mp:import-opening-balances",
+    "vipshop-jx:import",
     "xiaohongshu-bills:import",
     "business-mirror:import-third-party-warehouse-anchor"
 ]
diff --git a/modules/EcommerceFinance/Http/Controllers/AccountBills.php b/modules/EcommerceFinance/Http/Controllers/AccountBills.php
index 10eef2fe..2f84900b 100644
--- a/modules/EcommerceFinance/Http/Controllers/AccountBills.php
+++ b/modules/EcommerceFinance/Http/Controllers/AccountBills.php
@@ -16,6 +16,7 @@ use Modules\EcommerceFinance\Repositories\StoreReceivingDouyinBillMirrorReposito
 use Modules\EcommerceFinance\Repositories\StoreReceivingDewuBillMirrorRepository;
 use Modules\EcommerceFinance\Repositories\StoreReceivingPinduoduoBillMirrorRepository;
 use Modules\EcommerceFinance\Repositories\PromotionMarketingExpenseRepository;
+use Modules\EcommerceFinance\Repositories\VipshopJxOpeningBalanceRepository;
 use Modules\EcommerceFinance\Repositories\VipshopMpOpeningBalanceRepository;
 use RuntimeException;
 use Throwable;
@@ -101,6 +102,10 @@ class AccountBills extends Controller
                 $request->get('start'),
                 $request->get('end'),
             ),
+            'vipshop-jx' => app(VipshopJxOpeningBalanceRepository::class)->openingBalance(
+                $request->get('start'),
+                $request->get('end'),
+            ),
             default => ['balance' => null, 'date' => null, 'source' => null],
         };
         $latestBalance = in_array($billType, ['vipshop', 'vipshop-jx', 'xiaohongshu'], true)
@@ -125,8 +130,8 @@ class AccountBills extends Controller
             'opening_balance_source' => $openingBalance['source'],
             'balance' => match (true) {
                 $billType === 'vipshop' => round($openingBalance['balance'] + $income - $expense, 2),
+                $billType === 'vipshop-jx' => round($openingBalance['balance'] + $income - $expense, 2),
                 $billType === 'xiaohongshu' => round($openingBalance['balance'] + $income - $expense, 2),
-                $billType === 'vipshop-jx' => round($income - $expense, 2),
                 default => $latestBalance !== null ? (float) $latestBalance : 0,
             },
         ];
diff --git a/modules/EcommerceFinance/Repositories/VipshopJxOpeningBalanceRepository.php b/modules/EcommerceFinance/Repositories/VipshopJxOpeningBalanceRepository.php
new file mode 100644
index 00000000..496dec24
--- /dev/null
+++ b/modules/EcommerceFinance/Repositories/VipshopJxOpeningBalanceRepository.php
@@ -0,0 +1,81 @@
+<?php
+
+namespace Modules\EcommerceFinance\Repositories;
+
+use Carbon\CarbonImmutable;
+use Illuminate\Database\ConnectionInterface;
+use Illuminate\Database\DatabaseManager;
+
+class VipshopJxOpeningBalanceRepository
+{
+    public const TABLE = 'vipshop_jx_opening_balance_snapshots';
+    public const BASELINE_PERIOD_END = '2026-06-30';
+
+    private readonly ConnectionInterface $mirror;
+    private readonly ConnectionInterface $bills;
+
+    public function __construct(DatabaseManager $databases)
+    {
+        $this->mirror = $databases->connection(
+            (string) config('upstream_mirrors.connection', 'business_mirror'),
+        );
+        $this->bills = $databases->connection();
+    }
+
+    /** @return array{balance:float,date:?string,source:string} */
+    public function openingBalance(?string $startDate, ?string $endDate): array
+    {
+        $start = $this->monthStart($startDate) ?? $this->monthStart($endDate);
+        $baselineMonth = CarbonImmutable::create(2026, 7, 1)->startOfDay();
+        if ($start === null || $start->lt($baselineMonth)) {
+            return ['balance' => 0.0, 'date' => null, 'source' => 'none'];
+        }
+        if (! $this->mirror->getSchemaBuilder()->hasTable(self::TABLE)) {
+            return ['balance' => 0.0, 'date' => null, 'source' => 'none'];
+        }
+
+        $baseline = $this->mirror->table(self::TABLE)
+            ->where('period_end', self::BASELINE_PERIOD_END)
+            ->value('balance');
+        if ($baseline === null) {
+            return ['balance' => 0.0, 'date' => null, 'source' => 'none'];
+        }
+
+        $balance = (float) $baseline;
+        if ($start->gt($baselineMonth)) {
+            $movement = $this->bills->table('ec_account_bills')
+                ->where('company_id', (int) (company_id() ?: 1))
+                ->where('bill_type', 'vipshop-jx')
+                ->whereNull('deleted_at')
+                ->where('payload->settle_period', '>=', '2026-07')
+                ->where('payload->settle_period', '<', $start->format('Y-m'))
+                ->selectRaw('COALESCE(SUM(income), 0) AS income, COALESCE(SUM(expense), 0) AS expense')
+                ->first();
+            $balance += (float) ($movement->income ?? 0) - (float) ($movement->expense ?? 0);
+        }
+
+        return [
+            'balance' => round($balance, 2),
+            'date' => $start->subDay()->format('Y-m-d'),
+            'source' => $start->equalTo($baselineMonth) ? 'june_ending' : 'previous_period',
+        ];
+    }
+
+    private function monthStart(?string $value): ?CarbonImmutable
+    {
+        $date = trim((string) $value);
+        if (preg_match('/^\d{4}-\d{2}-\d{2}$/', $date) !== 1) {
+            return null;
+        }
+
+        try {
+            $parsed = CarbonImmutable::createFromFormat('!Y-m-d', $date);
+        } catch (\Throwable) {
+            return null;
+        }
+
+        return $parsed instanceof CarbonImmutable && $parsed->format('Y-m-d') === $date
+            ? $parsed->startOfMonth()
+            : null;
+    }
+}
diff --git a/resources/assets/js/components/business/AccountBills.vue b/resources/assets/js/components/business/AccountBills.vue
index aac01047..d04143c5 100644
--- a/resources/assets/js/components/business/AccountBills.vue
+++ b/resources/assets/js/components/business/AccountBills.vue
@@ -10,6 +10,7 @@
                 'tw-stats--pinduoduo': billType === 'pinduoduo',
                 'tw-stats--douyin': billType === 'douyin',
                 'tw-stats--vipshop': billType === 'vipshop',
+                'tw-stats--vipshop-jx': billType === 'vipshop-jx',
                 'tw-stats--xiaohongshu': billType === 'xiaohongshu',
             }"
         >
@@ -393,6 +394,22 @@ export default {
                     {label:'交易笔数',value:this.summary.count,note:'当前筛选结果',className:''},
                 ];
             }
+            if(this.billType==='vipshop-jx'){
+                const openingSource=this.summary.opening_balance_source;
+                const openingDate=this.summary.opening_balance_date;
+                const openingNote=openingSource==='none'
+                    ?'未找到 2026-06-30 平台期末余额'
+                    :(openingSource==='june_ending'
+                    ?`截至 ${openingDate} 平台历史账单累计`
+                    :`截至 ${openingDate} 上一账期期末`);
+                return [
+                    {label:'期初余额',value:this.moneyWan(this.summary.opening_balance),note:openingNote,className:''},
+                    {label:'收入合计',value:this.moneyWan(this.summary.income),note:`${this.summary.count} 笔交易`,className:'is-income'},
+                    {label:'支出合计',value:this.moneyWan(this.summary.expense),note:'按当前筛选',className:'is-expense'},
+                    {label:'期末余额',value:this.moneyWan(this.summary.balance),note:'期初余额 + 收入合计 - 支出合计',className:''},
+                    {label:'交易笔数',value:this.summary.count,note:'当前筛选结果',className:''},
+                ];
+            }
             if(this.billType==='xiaohongshu'){
                 const openingSource=this.summary.opening_balance_source;
                 const openingDate=this.summary.opening_balance_date;
@@ -407,7 +424,7 @@ export default {
                     {label:'交易笔数',value:this.summary.count,note:'当前筛选结果',className:''},
                 ];
             }
-            const netLabel=JD_BILL_TABS.concat(['vipshop-jx']).indexOf(this.billType)!==-1;
+            const netLabel=JD_BILL_TABS.indexOf(this.billType)!==-1;
             const items=[
                 {label:'收入合计',value:this.moneyWan(this.summary.income),note:`${this.summary.count} 笔交易`,className:'is-income'},
                 {label:'支出合计',value:this.moneyWan(this.summary.expense),note:'按当前筛选',className:'is-expense'},
@@ -554,15 +571,18 @@ export default {
 .tw-tools { flex: 1 1 24rem; min-width: 0; }
 .tw-stats--douyin { grid-template-columns: repeat(5, minmax(0, 1fr)); }
 .tw-stats--vipshop { grid-template-columns: repeat(5, minmax(0, 1fr)); }
+.tw-stats--vipshop-jx { grid-template-columns: repeat(5, minmax(0, 1fr)); }
 .tw-stats--xiaohongshu { grid-template-columns: repeat(5, minmax(0, 1fr)); }
 @media (max-width: 900px) {
     .tw-stats--douyin { grid-template-columns: repeat(2, minmax(0, 1fr)); }
     .tw-stats--vipshop { grid-template-columns: repeat(2, minmax(0, 1fr)); }
+    .tw-stats--vipshop-jx { grid-template-columns: repeat(2, minmax(0, 1fr)); }
     .tw-stats--xiaohongshu { grid-template-columns: repeat(2, minmax(0, 1fr)); }
 }
 @media (max-width: 520px) {
     .tw-stats--douyin { grid-template-columns: 1fr; }
     .tw-stats--vipshop { grid-template-columns: 1fr; }
+    .tw-stats--vipshop-jx { grid-template-columns: 1fr; }
     .tw-stats--xiaohongshu { grid-template-columns: 1fr; }
 }
 /* 导出进度弹窗：和财务规则 › 科目映射表的「操作记录」同一个观感 */
diff --git a/tests/Feature/Business/VipshopJxReceivingBillsTest.php b/tests/Feature/Business/VipshopJxReceivingBillsTest.php
index ca952aa9..0466329b 100644
--- a/tests/Feature/Business/VipshopJxReceivingBillsTest.php
+++ b/tests/Feature/Business/VipshopJxReceivingBillsTest.php
@@ -3,9 +3,12 @@
 namespace Tests\Feature\Business;
 
 use App\Models\Auth\Permission;
+use Illuminate\Database\Schema\Blueprint;
 use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Schema;
 use Modules\EcommerceFinance\Services\AccountLedgerRemarkMap;
 use Modules\EcommerceFinance\Models\AccountBill;
+use Modules\EcommerceFinance\Repositories\VipshopJxOpeningBalanceRepository;
 use Tests\Feature\FeatureTestCase;
 
 /**
@@ -31,7 +34,7 @@ class VipshopJxReceivingBillsTest extends FeatureTestCase
             ->assertJsonPath('summary.count', 2)
             ->assertJsonPath('summary.income', 82.48)
             ->assertJsonPath('summary.expense', 68.60)
-            // 该页签没有账户余额列，汇总口径为收支净额。
+            // 未选择账期时没有期初基准，汇总仍等于本月收支净额。
             ->assertJsonPath('summary.balance', 13.88)
             // 日期按 Y-m-d H:i:s 返回，前端直接展示，不再出现 ISO8601(UTC)。
             ->assertJsonPath('data.0.occurred_at', '2026-07-03 00:00:00')
@@ -46,6 +49,37 @@ class VipshopJxReceivingBillsTest extends FeatureTestCase
         );
     }
 
+    public function test_vipshop_jx_summary_uses_the_rolled_opening_balance_for_the_selected_month(): void
+    {
+        $this->allowPage();
+        $this->prepareOpeningBalanceTable();
+        DB::connection('business_mirror')->table(VipshopJxOpeningBalanceRepository::TABLE)->insert([
+            'period_end' => '2026-06-30',
+            'balance' => '491948.53',
+            'source' => '唯品会结算平台历史账单累计',
+            'imported_at' => now(),
+            'created_at' => now(),
+            'updated_at' => now(),
+        ]);
+        $this->bill('vipshop-jx', 'JUL-ROLL', '销售明细', '2026-07-09 00:00:00', 300, 50, '订单', '2026-07');
+        $this->bill('vipshop-jx', 'AUG-VIEW', '销售明细', '2026-08-09 00:00:00', 100, 20, '订单', '2026-08');
+
+        $this->loginAs()
+            ->getJson(route('ecommerce-finance.account-bills.index', [
+                'bill_type' => 'vipshop-jx',
+                'start' => '2026-08-01',
+                'end' => '2026-08-31',
+                'limit' => 20,
+            ]))
+            ->assertOk()
+            ->assertJsonPath('summary.income', 100)
+            ->assertJsonPath('summary.expense', 20)
+            ->assertJsonPath('summary.opening_balance', 492198.53)
+            ->assertJsonPath('summary.opening_balance_date', '2026-07-31')
+            ->assertJsonPath('summary.opening_balance_source', 'previous_period')
+            ->assertJsonPath('summary.balance', 492278.53);
+    }
+
     public function test_vipshop_jx_filter_options_and_export_stay_inside_the_tab(): void
     {
         $this->allowPage();
@@ -121,7 +155,16 @@ class VipshopJxReceivingBillsTest extends FeatureTestCase
     /**
      * @param  string  $billItemRemark  页面「账单项目」列取值（payload.second_remark），JX 页签的账单项目筛选按它过滤
      */
-    private function bill(string $billType, string $orderNo, string $item, string $occurredAt, float $income, float $expense, string $billItemRemark = '订单'): void
+    private function bill(
+        string $billType,
+        string $orderNo,
+        string $item,
+        string $occurredAt,
+        float $income,
+        float $expense,
+        string $billItemRemark = '订单',
+        string $period = '2026-07',
+    ): void
     {
         AccountBill::create([
             'company_id' => $this->company->id,
@@ -134,10 +177,35 @@ class VipshopJxReceivingBillsTest extends FeatureTestCase
             'occurred_at' => $occurredAt,
             'income' => $income,
             'expense' => $expense,
-            'payload' => ['second_remark' => $billItemRemark, 'settle_period' => '2026-07'],
+            'payload' => ['second_remark' => $billItemRemark, 'settle_period' => $period],
         ]);
     }
 
+    private function prepareOpeningBalanceTable(): void
+    {
+        config([
+            'database.connections.business_mirror' => [
+                'driver' => 'sqlite',
+                'database' => ':memory:',
+                'prefix' => '',
+            ],
+            'upstream_mirrors.connection' => 'business_mirror',
+        ]);
+        DB::purge('business_mirror');
+        $schema = Schema::connection('business_mirror');
+        if (! $schema->hasTable(VipshopJxOpeningBalanceRepository::TABLE)) {
+            $schema->create(VipshopJxOpeningBalanceRepository::TABLE, function (Blueprint $table): void {
+                $table->id();
+                $table->date('period_end');
+                $table->decimal('balance', 20, 6);
+                $table->string('source');
+                $table->dateTime('imported_at', 6);
+                $table->timestamps(6);
+                $table->unique('period_end');
+            });
+        }
+    }
+
     private function allowPage(): void
     {
         $this->user->attachPermission(
diff --git a/tests/Unit/EcommerceFinance/VipshopJxOpeningBalanceRepositoryTest.php b/tests/Unit/EcommerceFinance/VipshopJxOpeningBalanceRepositoryTest.php
new file mode 100644
index 00000000..7c051913
--- /dev/null
+++ b/tests/Unit/EcommerceFinance/VipshopJxOpeningBalanceRepositoryTest.php
@@ -0,0 +1,88 @@
+<?php
+
+namespace Tests\Unit\EcommerceFinance;
+
+use Illuminate\Support\Facades\DB;
+use Modules\EcommerceFinance\Repositories\VipshopJxOpeningBalanceRepository;
+use Tests\TestCase;
+
+class VipshopJxOpeningBalanceRepositoryTest 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');
+        (require database_path('migrations/2026_11_07_120000_create_vipshop_jx_opening_balance_snapshots.php'))->up();
+    }
+
+    public function test_opening_balance_rolls_from_june_ending_by_settlement_period(): void
+    {
+        $companyId = (int) DB::table('companies')->value('id');
+        DB::connection('business_mirror')->table(VipshopJxOpeningBalanceRepository::TABLE)->insert([
+            'period_end' => '2026-06-30',
+            'balance' => '491948.53',
+            'source' => '唯品会结算平台历史账单累计',
+            'imported_at' => now(),
+            'created_at' => now(),
+            'updated_at' => now(),
+        ]);
+        $this->bill($companyId, 'JUL-A', '2026-07', '300', '50');
+        $this->bill($companyId, 'AUG-A', '2026-08', '100', '20');
+
+        $repository = app(VipshopJxOpeningBalanceRepository::class);
+        $july = $repository->openingBalance('2026-07-01', '2026-07-31');
+        $august = $repository->openingBalance('2026-08-01', '2026-08-31');
+        $september = $repository->openingBalance('2026-09-01', '2026-09-30');
+
+        $this->assertSame(491948.53, $july['balance']);
+        $this->assertSame('2026-06-30', $july['date']);
+        $this->assertSame('june_ending', $july['source']);
+        $this->assertSame(492198.53, $august['balance']);
+        $this->assertSame('2026-07-31', $august['date']);
+        $this->assertSame('previous_period', $august['source']);
+        $this->assertSame(492278.53, $september['balance']);
+    }
+
+    public function test_it_returns_no_opening_balance_before_the_june_baseline(): void
+    {
+        $result = app(VipshopJxOpeningBalanceRepository::class)
+            ->openingBalance('2026-06-01', '2026-06-30');
+
+        $this->assertSame(0.0, $result['balance']);
+        $this->assertNull($result['date']);
+        $this->assertSame('none', $result['source']);
+    }
+
+    private function bill(
+        int $companyId,
+        string $recordCode,
+        string $period,
+        string $income,
+        string $expense,
+    ): void {
+        DB::table('ec_account_bills')->insert([
+            'company_id' => $companyId,
+            'bill_type' => 'vipshop-jx',
+            'record_code' => $recordCode,
+            'store_name' => '唯品会JITX_亿家达',
+            'order_no' => 'ORDER-' . $recordCode,
+            'bill_item' => '销售明细',
+            'occurred_at' => $period . '-15 10:00:00',
+            'income' => $income,
+            'expense' => $expense,
+            'amount' => bcsub($income, $expense, 2),
+            'balance' => 0,
+            'payload' => json_encode(['settle_period' => $period], JSON_THROW_ON_ERROR),
+            'created_at' => now(),
+            'updated_at' => now(),
+        ]);
+    }
+}
diff --git a/tests/Unit/View/AccountBillsTableTest.php b/tests/Unit/View/AccountBillsTableTest.php
index 71aeca19..6817926a 100644
--- a/tests/Unit/View/AccountBillsTableTest.php
+++ b/tests/Unit/View/AccountBillsTableTest.php
@@ -79,7 +79,7 @@ class AccountBillsTableTest extends TestCase
         $this->assertStringContainsString("const DATE_FILTER_LABELS = {'jd-transactions':'费用结算时间','jingxi':'费用结算时间','jd-wallet':'费用结算时间','douyin':'结算时间','vipshop':'账单期间','vipshop-jx':'账单期间','xiaohongshu':'结算时间','promotion-marketing':'交易时间'};", $source);
         $this->assertStringContainsString('{{ dateFilterLabel }}', $source);
         $this->assertStringContainsString('v-if="isJdBillTab && sync"', $source);
-        $this->assertStringContainsString("netLabel=JD_BILL_TABS.concat(['vipshop-jx']).indexOf(this.billType)!==-1", $source);
+        $this->assertStringContainsString("netLabel=JD_BILL_TABS.indexOf(this.billType)!==-1", $source);
     }
 
     public function test_taobao_wechat_places_alipay_balances_before_income(): void
@@ -189,6 +189,26 @@ class AccountBillsTableTest extends TestCase
         );
     }
 
+    public function test_vipshop_jx_places_rolled_opening_balance_before_income(): void
+    {
+        $source = file_get_contents(__DIR__ . '/../../../resources/assets/js/components/business/AccountBills.vue');
+
+        $this->assertStringContainsString("'tw-stats--vipshop-jx': billType === 'vipshop-jx'", $source);
+        $this->assertStringContainsString("if(this.billType==='vipshop-jx')", $source);
+        $this->assertStringContainsString('平台历史账单累计', $source);
+        $this->assertStringContainsString('上一账期期末', $source);
+        $this->assertStringContainsString("label:'期末余额'", $source);
+        $this->assertStringContainsString("note:'期初余额 + 收入合计 - 支出合计'", $source);
+        $this->assertLessThan(
+            strpos($source, "label:'收入合计'"),
+            strpos($source, "label:'期初余额'"),
+        );
+        $this->assertStringContainsString(
+            '.tw-stats--vipshop-jx { grid-template-columns: repeat(5, minmax(0, 1fr)); }',
+            $source,
+        );
+    }
+
     public function test_promotion_marketing_card_opens_the_store_detail_modal(): void
     {
         $source = file_get_contents(__DIR__ . '/../../../resources/assets/js/components/business/AccountBills.vue');