app/Http/Controllers/Business/FinanceLedger.php

@@ -11,11 +11,15 @@ use Illuminate\Http\Request;
 use Illuminate\Routing\Controller;
 use Illuminate\Support\Carbon;
 use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
 use Illuminate\Validation\Rule;
+use Illuminate\Validation\ValidationException;
 use Modules\EcommerceFinance\Services\FinanceLedgerAccountTemplate;
 use Modules\EcommerceFinance\Services\FinanceLedgerCalculator;
 use Modules\EcommerceFinance\Services\FinanceLedgerPayableMappingBulk;
 use Modules\EcommerceFinance\Services\FinanceLedgerShopMappingBulk;
+use Modules\EcommerceFinance\Services\FinanceLedgerTransactionWriter;
+use Modules\EcommerceFinance\View\FinanceLedgerPageData;
 use Symfony\Component\HttpFoundation\StreamedResponse;
 
 class FinanceLedger extends Controller
@@ -545,6 +549,130 @@ class FinanceLedger extends Controller
         ], 200, ['Cache-Control' => 'private, no-store']);
     }
 
+    public function storeManualTransaction(
+        Request $request,
+        FinanceLedgerCalculator $calculator,
+        FinanceLedgerPageData $pageData,
+    ): JsonResponse
+    {
+        abort_unless(FinanceLedgerAccess::canEditMapping(user()), 403, '只有财务台账管理员可以新增手工动账明细。');
+
+        $openingDate = (string) config('finance_ledger.opening_date', '2026-10-17');
+        $data = $request->validate([
+            'idempotency_key' => ['required', 'uuid'],
+            'txn_date' => ['required', 'date', 'after_or_equal:' . $openingDate],
+            'account_short' => ['required', 'string', 'max:100'],
+            'detail' => ['required', 'string', 'max:4000'],
+            'income' => ['nullable', 'numeric', 'min:0', 'max:9999999999999999.99'],
+            'expense' => ['nullable', 'numeric', 'min:0', 'max:9999999999999999.99'],
+            'approval_no' => ['nullable', 'string', 'max:100'],
+        ]);
+
+        $accountShort = trim((string) $data['account_short']);
+        $income = round((float) ($data['income'] ?? 0), 2);
+        $expense = round((float) ($data['expense'] ?? 0), 2);
+        if (($income > 0) === ($expense > 0)) {
+            throw ValidationException::withMessages([
+                'income' => '收入和支出只能填写一项。',
+            ]);
+        }
+
+        $connection = DB::connection((string) config('upstream_mirrors.connection', 'business_mirror'));
+        $account = $connection->table('fin_accounts')
+            ->where('account_short', $accountShort)
+            ->orderBy('id')
+            ->first(['account_short', 'company_name']);
+        abort_if($account === null, 422, '账户简称不存在，请从账户总表中选择。');
+
+        $idempotencyKey = (string) $data['idempotency_key'];
+        $rowKey = hash('sha256', FinanceLedgerTransactionWriter::MANUAL_SOURCE . ':' . $idempotencyKey);
+        $detail = preg_replace('/\s+/u', ' ', trim((string) $data['detail'])) ?? trim((string) $data['detail']);
+        $approvalNo = trim((string) ($data['approval_no'] ?? ''));
+        if ($approvalNo === '') {
+            $approvalNo = 'MAN-' . str_replace('-', '', (string) $data['txn_date']) . '-' . strtoupper(substr($rowKey, 0, 6));
+        }
+
+        $inserted = $connection->transaction(function () use (
+            $connection,
+            $calculator,
+            $rowKey,
+            $data,
+            $accountShort,
+            $detail,
+            $income,
+            $expense,
+            $approvalNo,
+        ): bool {
+            $now = now();
+            $created = $connection->table('fin_transactions')->insertOrIgnore([
+                'txn_date' => $data['txn_date'],
+                'account_short' => $accountShort,
+                'detail' => $detail,
+                'income' => $income,
+                'expense' => $expense,
+                'approval_no' => mb_substr($approvalNo, 0, 100),
+                'source' => FinanceLedgerTransactionWriter::MANUAL_SOURCE,
+                'source_value' => null,
+                'process_type' => '手工录入',
+                'row_key' => $rowKey,
+                'synced_at' => $now,
+                'created_at' => $now,
+                'updated_at' => $now,
+                'created_by' => (string) user()->name,
+                'updated_by' => (string) user()->name,
+            ]) === 1;
+
+            if ($created) {
+                $calculator->recalculate();
+            }
+
+            return $created;
+        });
+
+        $row = $connection->table('fin_transactions')->where('row_key', $rowKey)->first();
+        abort_if($row === null, 500, '手工动账明细保存失败，请刷新后重试。');
+
+        $accountInfo = $connection->table('fin_accounts')
+            ->where('account_short', $accountShort)
+            ->orderBy('id')
+            ->first(['account_short', 'company_name', 'current_balance']);
+        $flow = $connection->table('fin_daily_flows')
+            ->where('account_short', $accountShort)
+            ->whereDate('flow_date', (string) $row->txn_date)
+            ->first(['flow_date', 'opening_balance', 'inflow', 'outflow', 'closing_balance']);
+        return response()->json([
+            'ok' => true,
+            'created' => $inserted,
+            'row' => [
+                'id' => (int) $row->id,
+                'txn_date' => (string) $row->txn_date,
+                'account_short' => (string) $row->account_short,
+                'company_name' => (string) ($accountInfo->company_name ?? ''),
+                'detail' => (string) $row->detail,
+                'source' => FinanceLedgerTransactionWriter::MANUAL_SOURCE,
+                'source_label' => '手工录入',
+                'income' => round((float) $row->income, 2),
+                'expense' => round((float) $row->expense, 2),
+                'approval_no' => (string) ($row->approval_no ?? ''),
+            ],
+            'account' => [
+                'account_short' => (string) ($accountInfo->account_short ?? $accountShort),
+                'company_name' => (string) ($accountInfo->company_name ?? ''),
+                'current_balance' => round((float) ($accountInfo->current_balance ?? 0), 2),
+            ],
+            'daily_flow' => $flow === null ? null : [
+                'flow_date' => (string) $flow->flow_date,
+                'opening_balance' => round((float) $flow->opening_balance, 2),
+                'inflow' => round((float) $flow->inflow, 2),
+                'outflow' => round((float) $flow->outflow, 2),
+                'closing_balance' => round((float) $flow->closing_balance, 2),
+            ],
+            'summary' => $pageData->transactionSummary(),
+            'total_transactions' => $connection->table('fin_transactions')->count(),
+            'next_idempotency_key' => (string) Str::uuid(),
+        ], $inserted ? 201 : 200, ['Cache-Control' => 'private, no-store']);
+    }
+
     public function updateAccountStatus(Request $request, FinanceLedgerCalculator $calculator): JsonResponse
     {
         abort_unless(FinanceLedgerAccess::canEditAccountStatus(user()), 403, '只有财务台账管理员可以修改账户状态。');

database/migrations/2026_10_22_090000_add_manual_metadata_to_finance_ledger_transactions.php

@@ -0,0 +1,53 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    private function connection(): string
+    {
+        return (string) config('upstream_mirrors.connection', 'business_mirror');
+    }
+
+    public function up(): void
+    {
+        $schema = Schema::connection($this->connection());
+        if (! $schema->hasTable('fin_transactions')) {
+            return;
+        }
+
+        if (! $schema->hasColumn('fin_transactions', 'created_by')) {
+            $schema->table('fin_transactions', function (Blueprint $table): void {
+                $table->string('created_by', 100)->nullable()->after('updated_at');
+            });
+        }
+
+        if (! $schema->hasColumn('fin_transactions', 'updated_by')) {
+            $schema->table('fin_transactions', function (Blueprint $table): void {
+                $table->string('updated_by', 100)->nullable()->after('created_by');
+            });
+        }
+    }
+
+    public function down(): void
+    {
+        $schema = Schema::connection($this->connection());
+        if (! $schema->hasTable('fin_transactions')) {
+            return;
+        }
+
+        if ($schema->hasColumn('fin_transactions', 'updated_by')) {
+            $schema->table('fin_transactions', function (Blueprint $table): void {
+                $table->dropColumn('updated_by');
+            });
+        }
+
+        if ($schema->hasColumn('fin_transactions', 'created_by')) {
+            $schema->table('fin_transactions', function (Blueprint $table): void {
+                $table->dropColumn('created_by');
+            });
+        }
+    }
+};

modules/EcommerceFinance/Services/FinanceLedgerCalculator.php

@@ -32,6 +32,9 @@ class FinanceLedgerCalculator
 
         $accountCompanies = $connection->table('fin_accounts')
             ->select(['account_short', 'company_name'])
+            ->whereNotNull('account_short')
+            ->where('account_short', '<>', '')
+            ->orderBy('id')
             ->get()
             ->groupBy('account_short')
             ->map(static fn ($rows) => (string) ($rows->first()->company_name ?? ''));
@@ -48,7 +51,7 @@ class FinanceLedgerCalculator
             ->orderBy('id')
             ->get(['txn_date', 'account_short', 'source', 'source_value', 'income', 'expense']);
 
-        $daily = [];
+        $dailyByAccount = [];
         $balances = [];
 
         foreach ($transactions as $transaction) {
@@ -57,35 +60,32 @@ class FinanceLedgerCalculator
             if ($account === '') {
                 $account = trim((string) $transaction->account_short);
             }
-            if ($account === '' || ! $opening->has($account)) {
+            if ($account === '' || ! $accountCompanies->has($account)) {
                 continue;
             }
 
             $date = (string) $transaction->txn_date;
-            $key = $account . "\0" . $date;
-            $daily[$key] ??= [
-                'account_short' => $account,
+            $dailyByAccount[$account][$date] ??= [
                 'flow_date' => $date,
                 'inflow' => 0.0,
                 'outflow' => 0.0,
             ];
-            $daily[$key]['inflow'] += (float) $transaction->income;
-            $daily[$key]['outflow'] += (float) $transaction->expense;
+            $dailyByAccount[$account][$date]['inflow'] += (float) $transaction->income;
+            $dailyByAccount[$account][$date]['outflow'] += (float) $transaction->expense;
         }
 
         $flows = [];
         $latest = [];
 
-        foreach ($opening as $account => $openingRow) {
+        foreach ($accountCompanies as $account => $company) {
             $account = (string) $account;
-            $balance = (float) $openingRow->opening_balance;
-            $company = $accountCompanies->get($account, '');
-            $start = max((string) $openingRow->opening_date, $openingDate);
+            $openingRow = $opening->get($account);
+            $balance = $openingRow === null ? 0.0 : (float) $openingRow->opening_balance;
+            $start = $openingRow === null
+                ? $openingDate
+                : max((string) $openingRow->opening_date, $openingDate);
 
-            $rows = array_values(array_filter(
-                $daily,
-                static fn (array $row): bool => $row['account_short'] === $account,
-            ));
+            $rows = array_values($dailyByAccount[$account] ?? []);
             usort($rows, static fn (array $a, array $b): int => strcmp($a['flow_date'], $b['flow_date']));
 
             $openingFlow = [
@@ -147,27 +147,31 @@ class FinanceLedgerCalculator
                 $connection->table('fin_daily_flows')->insert($chunk);
             }
 
-            foreach ($latest as $account => $balance) {
-                $connection->table('fin_accounts')
-                    ->where('account_short', $account)
-                    ->update([
-                        'current_balance' => round((float) $balance, 2),
-                        'updated_at' => $now,
-                    ]);
-            }
+            $this->updateBalances(
+                $connection,
+                'fin_accounts',
+                'account_short',
+                'current_balance',
+                $latest,
+                $now,
+            );
 
             $this->refreshAccountAmounts();
 
             $companies = $connection->table('fin_accounts')
                 ->selectRaw('company_name, SUM(current_balance) AS balance')
                 ->groupBy('company_name')
-                ->pluck('balance', 'company_name');
+                ->pluck('balance', 'company_name')
+                ->all();
 
-            foreach ($companies as $company => $balance) {
-                $connection->table('fin_shops')
-                    ->where('company_name', (string) $company)
-                    ->update(['shop_balance' => round((float) $balance, 2), 'updated_at' => $now]);
-            }
+            $this->updateBalances(
+                $connection,
+                'fin_shops',
+                'company_name',
+                'shop_balance',
+                $companies,
+                $now,
+            );
         });
 
         return [
@@ -234,4 +238,37 @@ class FinanceLedgerCalculator
     {
         return DB::connection((string) config('upstream_mirrors.connection', 'business_mirror'));
     }
+
+    private function updateBalances(
+        $connection,
+        string $table,
+        string $keyColumn,
+        string $balanceColumn,
+        array $balances,
+        $now,
+    ): void {
+        foreach (array_chunk($balances, 500, true) as $chunk) {
+            if ($chunk === []) {
+                continue;
+            }
+
+            $caseClauses = [];
+            foreach ($chunk as $key => $balance) {
+                $caseClauses[] = 'WHEN '
+                    . $connection->getPdo()->quote((string) $key)
+                    . ' THEN '
+                    . number_format(round((float) $balance, 2), 2, '.', '');
+            }
+
+            $connection->table($table)
+                ->whereIn($keyColumn, array_keys($chunk))
+                ->update([
+                    $balanceColumn => $connection->raw(
+                        "CASE `{$keyColumn}` " . implode(' ', $caseClauses)
+                        . " ELSE `{$balanceColumn}` END"
+                    ),
+                    'updated_at' => $now,
+                ]);
+        }
+    }
 }

modules/EcommerceFinance/Services/FinanceLedgerSnapshotImporter.php

@@ -100,7 +100,9 @@ class FinanceLedgerSnapshotImporter
         }
 
         $connection->transaction(function () use ($connection, $rows, $now): void {
-            $connection->table('fin_transactions')->delete();
+            $connection->table('fin_transactions')
+                ->where('source', '<>', FinanceLedgerTransactionWriter::MANUAL_SOURCE)
+                ->delete();
             foreach (array_chunk($rows, 500) as $chunk) {
                 $connection->table('fin_transactions')->insert($chunk);
             }
@@ -126,6 +128,7 @@ class FinanceLedgerSnapshotImporter
     {
         $stats = $connection->table('fin_transactions')
             ->selectRaw('source, source_value, COUNT(*) AS txn_count, SUM(income) AS income_sum, SUM(expense) AS expense_sum')
+            ->where('source', '<>', FinanceLedgerTransactionWriter::MANUAL_SOURCE)
             ->whereNotNull('source_value')
             ->where('source_value', '<>', '')
             ->groupBy('source', 'source_value')

modules/EcommerceFinance/Services/FinanceLedgerTransactionWriter.php

@@ -13,6 +13,8 @@ use RuntimeException;
  */
 class FinanceLedgerTransactionWriter
 {
+    public const MANUAL_SOURCE = 'manual';
+
     public function replace(array $transactions, bool $recalculate = true): array
     {
         return $this->persist($transactions, $recalculate, true);
@@ -87,7 +89,9 @@ class FinanceLedgerTransactionWriter
 
         $connection->transaction(function () use ($connection, $rows, $now, $replaceExisting): void {
             if ($replaceExisting) {
-                $connection->table('fin_transactions')->delete();
+                $connection->table('fin_transactions')
+                    ->where('source', '<>', self::MANUAL_SOURCE)
+                    ->delete();
             }
             foreach (array_chunk($rows, 500) as $chunk) {
                 if ($replaceExisting) {
@@ -123,6 +127,7 @@ class FinanceLedgerTransactionWriter
     {
         $stats = $connection->table('fin_transactions')
             ->selectRaw('source, source_value, COUNT(*) AS txn_count, SUM(income) AS income_sum, SUM(expense) AS expense_sum')
+            ->where('source', '<>', self::MANUAL_SOURCE)
             ->whereNotNull('source_value')
             ->where('source_value', '<>', '')
             ->groupBy('source', 'source_value')

modules/EcommerceFinance/View/FinanceLedgerPageData.php

@@ -57,6 +57,7 @@ class FinanceLedgerPageData
             'ledgerSourceSummary' => $this->sourceSummary(),
             'ledgerMeta' => $this->meta(),
             'ledgerAccountOptions' => $this->accountOptions(),
+            'ledgerManualTransactionAccountOptions' => $this->manualTransactionAccountOptions(),
             'ledgerAccountFilterOptions' => $this->accountFilterOptions(),
             'ledgerAccountStatusOptions' => FinanceLedgerAccountStatus::OPTIONS,
             'ledgerAccountPlanOptions' => $this->accountPlanOptions(),
@@ -274,7 +275,32 @@ class FinanceLedgerPageData
     private function transactions(): array
     {
         $query = $this->transactionQuery();
+        $this->applyTransactionFilters($query);
 
+        $headerColumns = $this->transactionHeaderColumns();
+        $summary = $this->transactionSummaryMetrics($query);
+        $sorted = $this->applyLedgerHeaderSort($query, 'transactions', $headerColumns);
+        if (! $sorted) {
+            $query->orderByDesc('t.txn_date')->orderByDesc('t.id');
+        }
+
+        return [
+            'rows' => $query
+                ->paginate(100, ['*'], 'txns_page')->withQueryString(),
+            'summary' => $summary,
+        ];
+    }
+
+    public function transactionSummary(): array
+    {
+        $query = $this->transactionQuery();
+        $this->applyTransactionFilters($query);
+
+        return $this->transactionSummaryMetrics($query);
+    }
+
+    private function applyTransactionFilters(Builder $query): void
+    {
         $keyword = trim((string) request('txns_q', ''));
         if ($keyword !== '') {
             $query->where(function (Builder $builder) use ($keyword): void {
@@ -302,24 +328,16 @@ class FinanceLedgerPageData
             $query->where('t.source', $source);
         }
 
-        $headerColumns = $this->transactionHeaderColumns();
-        $this->applyLedgerHeaderFilter($query, 'transactions', $headerColumns);
-        $summary = [
+        $this->applyLedgerHeaderFilter($query, 'transactions', $this->transactionHeaderColumns());
+    }
+
+    private function transactionSummaryMetrics(Builder $query): array
+    {
+        return [
             'count' => (clone $query)->count(),
             'income' => round((float) (clone $query)->sum('t.income'), 2),
             'expense' => round((float) (clone $query)->sum('t.expense'), 2),
         ];
-
-        $sorted = $this->applyLedgerHeaderSort($query, 'transactions', $headerColumns);
-        if (! $sorted) {
-            $query->orderByDesc('t.txn_date')->orderByDesc('t.id');
-        }
-
-        return [
-            'rows' => $query
-                ->paginate(100, ['*'], 'txns_page')->withQueryString(),
-            'summary' => $summary,
-        ];
     }
 
     private function transactionQuery(): Builder
@@ -432,6 +450,33 @@ class FinanceLedgerPageData
             ->select('account_short')->distinct()->orderBy('account_short')->pluck('account_short')->all();
     }
 
+    private function manualTransactionAccountOptions(): array
+    {
+        return $this->db()->table('fin_accounts')
+            ->select(['account_short', 'company_name'])
+            ->whereNotNull('account_short')
+            ->where('account_short', '<>', '')
+            ->orderBy('account_short')
+            ->orderBy('company_name')
+            ->orderBy('id')
+            ->get()
+            ->groupBy('account_short')
+            ->map(static function ($rows, string $accountShort): array {
+                $first = $rows->first();
+                $companyName = trim((string) ($first->company_name ?? ''));
+                $accountCount = $rows->count();
+
+                return [
+                    'value' => $accountShort,
+                    'label' => $accountShort
+                        . ($companyName !== '' ? ' · ' . $companyName : '')
+                        . ($accountCount > 1 ? '（' . $accountCount . ' 个账号）' : ''),
+                ];
+            })
+            ->values()
+            ->all();
+    }
+
     private function accountFilterOptions(): array
     {
         $baseTypes = $this->db()->table('fin_accounts')

resources/views/business/pages/financial-ledger/ledger.blade.php

@@ -54,7 +54,8 @@
     $date = static fn ($value): string => $value ? \Illuminate\Support\Carbon::parse($value)->format('Y-m-d') : '';
     $ledgerPageUrl = route('business.pages.show', ['section' => 'financial-operations', 'page' => 'ledger']);
     $tabUrl = static fn (string $tab): string => $ledgerPageUrl . '?' . http_build_query(['tab' => $tab]);
-    $sourceLabels = ['dingtalk' => '钉钉审批', 'shop' => '店铺提现', 'payable' => '供应商应付', 'store' => '店铺开店', 'workorder' => '聚工单'];
+    $sourceLabels = ['dingtalk' => '钉钉审批', 'shop' => '店铺提现', 'payable' => '供应商应付', 'store' => '店铺开店', 'workorder' => '聚工单', 'manual' => '手工录入'];
+    $manualTransactionAccountOptions = $ledgerManualTransactionAccountOptions ?? [];
     $optionMap = static fn (array $values): array => array_combine($values, $values) ?: [];
     $ledgerHeaderPreserve = [];
     foreach (array_keys($tabs) as $tabKey) {
@@ -261,6 +262,22 @@
         .ledger-table th:first-child { z-index:3; background:var(--vip-content-accent-soft, #F7F0DE); }
         .ledger-table tr:hover td:first-child { background:#fcfaf4; }
         .ledger-table td.num, .ledger-table th.num { text-align:right; font-variant-numeric:tabular-nums; }
+        .ledger-manual-trigger-row td { position:static !important; padding:.18rem .45rem; background:#fbf8f0; }
+        .ledger-manual-trigger { display:inline-flex; align-items:center; gap:.35rem; height:1.75rem; padding:0 .55rem; border:0; border-radius:.35rem; background:transparent; color:var(--vip-content-accent-dark, #856632); font:inherit; font-size:.7rem; font-weight:700; cursor:pointer; }
+        .ledger-manual-trigger:hover { background:var(--vip-content-accent-soft, #F7F0DE); }
+        .ledger-manual-trigger .material-icons-outlined { font-size:1rem; }
+        .ledger-manual-draft[hidden] { display:none !important; }
+        .ledger-manual-draft td { position:static !important; padding:.35rem .4rem; background:#fffdf7; vertical-align:middle; }
+        .ledger-manual-input { width:100%; min-width:0; height:1.85rem; padding:0 .42rem; border:1px solid var(--vip-border, #D8D2C7); border-radius:.35rem; background:#fff; color:var(--vip-content-ink, #171717); font:inherit; font-size:.7rem; }
+        .ledger-manual-input:focus { border-color:var(--vip-content-accent-dark, #856632); outline:none; box-shadow:0 0 0 3px rgba(133,102,50,.14); }
+        .ledger-manual-input:disabled { background:#f5f2eb; color:var(--vip-content-muted, #595959); }
+        .ledger-manual-actions { display:flex; align-items:center; gap:.25rem; }
+        .ledger-manual-action { display:inline-grid; place-items:center; width:1.75rem; height:1.75rem; padding:0; border:1px solid var(--vip-border, #D8D2C7); border-radius:.35rem; background:#fff; color:var(--vip-content-muted, #595959); cursor:pointer; }
+        .ledger-manual-action.is-save { border-color:var(--vip-content-accent-dark, #856632); background:var(--vip-content-accent-dark, #856632); color:#fff; }
+        .ledger-manual-action:disabled { opacity:.55; cursor:wait; }
+        .ledger-manual-action .material-icons-outlined { font-size:1rem; }
+        .ledger-transaction-row.is-new td { animation:ledgerManualRowIn .28s ease-out; }
+        @keyframes ledgerManualRowIn { from { background:#fff4d7; } to { background:transparent; } }
         .ledger-accounts-table thead th,
         .ledger-accounts-table thead th.num { text-align:center; }
         .ledger-accounts-table tbody td.center { text-align:center; }
@@ -340,7 +357,7 @@
             <span>账户 <b>{{ number_format((int) ($meta['accounts'] ?? 0)) }}</b></span>
             <span>店铺 <b>{{ number_format((int) ($meta['shops'] ?? 0)) }}</b></span>
             <span>公司 <b>{{ number_format((int) ($meta['companies'] ?? 0)) }}</b></span>
-            <span>动账 <b>{{ number_format((int) ($meta['transactions'] ?? 0)) }}</b> 笔</span>
+            <span>动账 <b data-ledger-meta-transactions>{{ number_format((int) ($meta['transactions'] ?? 0)) }}</b> 笔</span>
             <span>期初合计 <b>{{ $money($meta['opening_sum'] ?? 0) }}</b></span>
             @if (!empty($meta['last_synced_at']))
                 <span>数据时间 <b>{{ $date($meta['last_synced_at']) }}</b></span>
@@ -565,8 +582,8 @@
             <div class="ledger-field"><label for="txns-to">日期止</label><input id="txns-to" type="date" name="txns_to" value="{{ request('txns_to') }}"></div>
             <div class="ledger-actions"><button class="ledger-btn primary" type="submit"><span class="material-icons-outlined">search</span>查询</button><a class="ledger-btn" href="{{ $tabUrl('transactions') }}"><span class="material-icons-outlined">refresh</span>重置</a></div>
         </form>
-        <div class="ledger-summary"><div class="ledger-summary__item"><span>明细笔数</span><b>{{ number_format((int) ($ledgerTransactionSummary['count'] ?? 0)) }}</b></div><div class="ledger-summary__item"><span>收入合计</span><b>{{ $money($ledgerTransactionSummary['income'] ?? 0) }}</b></div><div class="ledger-summary__item"><span>支出合计</span><b>{{ $money($ledgerTransactionSummary['expense'] ?? 0) }}</b></div><div class="ledger-summary__item"><span>净额</span><b>{{ $money(($ledgerTransactionSummary['income'] ?? 0) - ($ledgerTransactionSummary['expense'] ?? 0)) }}</b></div></div>
-        <div class="ledger-note">账户简称按“映射表 → 来源原始值 → 未匹配”解析；映射修改后无需重跑明细。</div>
+        <div class="ledger-summary"><div class="ledger-summary__item"><span>明细笔数</span><b data-ledger-transaction-summary-count>{{ number_format((int) ($ledgerTransactionSummary['count'] ?? 0)) }}</b></div><div class="ledger-summary__item"><span>收入合计</span><b data-ledger-transaction-summary-income>{{ $money($ledgerTransactionSummary['income'] ?? 0) }}</b></div><div class="ledger-summary__item"><span>支出合计</span><b data-ledger-transaction-summary-expense>{{ $money($ledgerTransactionSummary['expense'] ?? 0) }}</b></div><div class="ledger-summary__item"><span>净额</span><b data-ledger-transaction-summary-net>{{ $money(($ledgerTransactionSummary['income'] ?? 0) - ($ledgerTransactionSummary['expense'] ?? 0)) }}</b></div></div>
+        <div class="ledger-note">账户简称按“映射表 → 来源原始值 → 未匹配”解析；手工录入使用账户总表简称，并自动计入每日资金流水，不回写上游。</div>
         <div class="ledger-table-wrap">
             <table class="ledger-table" style="min-width:66rem"><thead><tr>
                 @foreach ($ledgerTableHeaders['transactions'] as $header)
@@ -582,7 +599,59 @@
                     ])
                 @endforeach
             </tr></thead>
-                <tbody>@forelse ($ledgerTransactions as $row)<tr><td>{{ $date($row->txn_date) }}</td><td class="{{ $row->effective_account_short === '未匹配' ? 'danger' : '' }}">{{ $row->effective_account_short }}</td><td class="wrap">{{ $row->detail }}</td><td><span class="ledger-source-tag">{{ $sourceLabels[$row->source] ?? $row->source }}</span></td><td class="num">{{ $row->income > 0 ? $money($row->income) : '' }}</td><td class="num">{{ $row->expense > 0 ? $money($row->expense) : '' }}</td><td>{{ $row->approval_no }}</td></tr>@empty<tr><td colspan="7"><div class="ledger-empty">没有匹配的动账明细。</div></td></tr>@endforelse</tbody>
+                <tbody data-ledger-transaction-tbody>
+                @if ($canEdit)
+                    <tr class="ledger-manual-trigger-row" data-ledger-manual-trigger-row>
+                        <td colspan="7">
+                            <button class="ledger-manual-trigger" type="button" data-ledger-manual-trigger @disabled($manualTransactionAccountOptions === [])>
+                                <span class="material-icons-outlined" aria-hidden="true">add</span>
+                                新增手工明细
+                            </button>
+                        </td>
+                    </tr>
+                    <tr class="ledger-manual-draft" data-ledger-manual-draft hidden>
+                        <td>
+                            <form id="ledger-manual-transaction-form" method="POST" action="{{ route('business.financial-ledger.transactions.manual') }}" data-ledger-manual-form>
+                                @csrf
+                                <input type="hidden" name="idempotency_key" value="{{ (string) \Illuminate\Support\Str::uuid() }}" data-ledger-manual-token>
+                            </form>
+                            <input class="ledger-manual-input" form="ledger-manual-transaction-form" type="date" name="txn_date" value="{{ now()->format('Y-m-d') }}" min="{{ $ledgerOpeningDate }}" required>
+                        </td>
+                        <td>
+                            <select class="ledger-manual-input" form="ledger-manual-transaction-form" name="account_short" required>
+                                <option value="">选择账户简称</option>
+                                @foreach ($manualTransactionAccountOptions as $option)
+                                    <option value="{{ $option['value'] }}">{{ $option['label'] }}</option>
+                                @endforeach
+                            </select>
+                        </td>
+                        <td><input class="ledger-manual-input" form="ledger-manual-transaction-form" type="text" name="detail" maxlength="4000" placeholder="填写明细" required></td>
+                        <td><span class="ledger-source-tag">手工录入</span></td>
+                        <td><input class="ledger-manual-input" form="ledger-manual-transaction-form" type="number" name="income" min="0" step="0.01" placeholder="0.00" data-ledger-manual-income></td>
+                        <td><input class="ledger-manual-input" form="ledger-manual-transaction-form" type="number" name="expense" min="0" step="0.01" placeholder="0.00" data-ledger-manual-expense></td>
+                        <td>
+                            <div class="ledger-manual-actions">
+                                <input class="ledger-manual-input" form="ledger-manual-transaction-form" type="text" name="approval_no" maxlength="100" placeholder="可留空，自动生成">
+                                <button class="ledger-manual-action is-save" form="ledger-manual-transaction-form" type="submit" title="保存手工明细" aria-label="保存手工明细" data-ledger-manual-save><span class="material-icons-outlined" aria-hidden="true">check</span></button>
+                                <button class="ledger-manual-action" type="button" title="取消" aria-label="取消手工明细" data-ledger-manual-cancel><span class="material-icons-outlined" aria-hidden="true">close</span></button>
+                            </div>
+                        </td>
+                    </tr>
+                @endif
+                @forelse ($ledgerTransactions as $row)
+                    <tr class="ledger-transaction-row" data-ledger-transaction-row data-transaction-id="{{ $row->id }}" data-source="{{ $row->source }}">
+                        <td>{{ $date($row->txn_date) }}</td>
+                        <td class="{{ $row->effective_account_short === '未匹配' ? 'danger' : '' }}">{{ $row->effective_account_short }}</td>
+                        <td class="wrap">{{ $row->detail }}</td>
+                        <td><span class="ledger-source-tag">{{ $sourceLabels[$row->source] ?? $row->source }}</span></td>
+                        <td class="num">{{ $row->income > 0 ? $money($row->income) : '' }}</td>
+                        <td class="num">{{ $row->expense > 0 ? $money($row->expense) : '' }}</td>
+                        <td>{{ $row->approval_no }}</td>
+                    </tr>
+                @empty
+                    <tr><td colspan="7"><div class="ledger-empty">没有匹配的动账明细。</div></td></tr>
+                @endforelse
+                </tbody>
             </table>
             <div class="ledger-pagination"><span>共 {{ number_format($ledgerTransactions->total()) }} 条 · 第 {{ $ledgerTransactions->currentPage() }} / {{ $ledgerTransactions->lastPage() }} 页</span><span>@if (!$ledgerTransactions->onFirstPage())<a href="{{ $ledgerTransactions->previousPageUrl() }}">上一页</a>@endif @if ($ledgerTransactions->hasMorePages())<a href="{{ $ledgerTransactions->nextPageUrl() }}">下一页</a>@endif</span></div>
         </div>
@@ -679,6 +748,7 @@
 
     const tabs = Array.from(page.querySelectorAll('[data-ledger-tab]'));
     const panels = Array.from(page.querySelectorAll('[data-ledger-panel]'));
+    let ledgerDependentDataStale = false;
     const showTab = (name, updateUrl = true) => {
         tabs.forEach((tab) => {
             const active = tab.dataset.ledgerTab === name;
@@ -692,7 +762,16 @@
             window.history.replaceState({}, '', url.toString());
         }
     };
-    tabs.forEach((tab) => tab.addEventListener('click', () => showTab(tab.dataset.ledgerTab)));
+    tabs.forEach((tab) => tab.addEventListener('click', () => {
+        const name = tab.dataset.ledgerTab;
+        if (ledgerDependentDataStale && ['accounts', 'shops', 'flows', 'sources'].includes(name)) {
+            const url = new URL(window.location.href);
+            url.searchParams.set('tab', name);
+            window.location.assign(url.toString());
+            return;
+        }
+        showTab(name);
+    }));
     if (window.location.hash === '#mapping') showTab('mapping', false);
 
     const headerDetails = Array.from(page.querySelectorAll('[data-ledger-header-details]'));
@@ -727,6 +806,142 @@
         }
     };
 
+    const manualTransactionTrigger = page.querySelector('[data-ledger-manual-trigger]');
+    const manualTransactionDraft = page.querySelector('[data-ledger-manual-draft]');
+    const manualTransactionForm = page.querySelector('[data-ledger-manual-form]');
+    if (manualTransactionTrigger && manualTransactionDraft && manualTransactionForm) {
+        const triggerRow = page.querySelector('[data-ledger-manual-trigger-row]');
+        const tokenInput = manualTransactionForm.querySelector('[data-ledger-manual-token]');
+        const saveButton = page.querySelector('[data-ledger-manual-save]');
+        const cancelButton = page.querySelector('[data-ledger-manual-cancel]');
+        const incomeInput = page.querySelector('[data-ledger-manual-income]');
+        const expenseInput = page.querySelector('[data-ledger-manual-expense]');
+        const summaryCount = page.querySelector('[data-ledger-transaction-summary-count]');
+        const summaryIncome = page.querySelector('[data-ledger-transaction-summary-income]');
+        const summaryExpense = page.querySelector('[data-ledger-transaction-summary-expense]');
+        const summaryNet = page.querySelector('[data-ledger-transaction-summary-net]');
+        const metaTransactions = page.querySelector('[data-ledger-meta-transactions]');
+        const moneyFormatter = new Intl.NumberFormat('zh-CN', {
+            minimumFractionDigits: 2,
+            maximumFractionDigits: 2,
+        });
+        const integerFormatter = new Intl.NumberFormat('zh-CN');
+
+        const syncManualDirection = (activeInput = null) => {
+            if (!incomeInput || !expenseInput) return;
+            if (activeInput === incomeInput && Number(incomeInput.value) > 0) {
+                expenseInput.value = '';
+            } else if (activeInput === expenseInput && Number(expenseInput.value) > 0) {
+                incomeInput.value = '';
+            }
+            const incomeActive = Number(incomeInput.value) > 0;
+            const expenseActive = Number(expenseInput.value) > 0;
+            incomeInput.disabled = expenseActive;
+            expenseInput.disabled = incomeActive;
+        };
+
+        const showManualDraft = (visible) => {
+            if (triggerRow) triggerRow.hidden = visible;
+            manualTransactionDraft.hidden = !visible;
+            if (visible) {
+                manualTransactionDraft.querySelector('input[name="txn_date"]')?.focus();
+            }
+        };
+
+        const resetManualDraft = (nextToken = null) => {
+            manualTransactionForm.reset();
+            if (nextToken) tokenInput.dataset.currentToken = nextToken;
+            if (tokenInput?.dataset.currentToken) tokenInput.value = tokenInput.dataset.currentToken;
+            syncManualDirection();
+            showManualDraft(false);
+        };
+
+        const appendManualRow = (row) => {
+            const tableRow = document.createElement('tr');
+            tableRow.className = 'ledger-transaction-row is-new';
+            tableRow.dataset.ledgerTransactionRow = '';
+            tableRow.dataset.transactionId = String(row.id);
+            tableRow.dataset.source = row.source;
+
+            const addCell = (value = '') => {
+                const cell = document.createElement('td');
+                cell.textContent = value;
+                tableRow.appendChild(cell);
+                return cell;
+            };
+
+            addCell(row.txn_date);
+            addCell(row.account_short);
+            addCell(row.detail).classList.add('wrap');
+            const sourceCell = addCell();
+            const sourceTag = document.createElement('span');
+            sourceTag.className = 'ledger-source-tag';
+            sourceTag.textContent = row.source_label;
+            sourceCell.appendChild(sourceTag);
+            addCell(row.income > 0 ? moneyFormatter.format(row.income) : '').classList.add('num');
+            addCell(row.expense > 0 ? moneyFormatter.format(row.expense) : '').classList.add('num');
+            addCell(row.approval_no);
+
+            manualTransactionDraft.insertAdjacentElement('afterend', tableRow);
+        };
+
+        manualTransactionTrigger.addEventListener('click', () => showManualDraft(true));
+        cancelButton?.addEventListener('click', () => resetManualDraft());
+        incomeInput?.addEventListener('input', () => syncManualDirection(incomeInput));
+        expenseInput?.addEventListener('input', () => syncManualDirection(expenseInput));
+
+        manualTransactionForm.addEventListener('submit', async (event) => {
+            event.preventDefault();
+            if (!manualTransactionForm.reportValidity()) return;
+            const income = Number(incomeInput?.value || 0);
+            const expense = Number(expenseInput?.value || 0);
+            if ((income > 0) === (expense > 0)) {
+                notify('收入和支出只能填写一项。', true);
+                return;
+            }
+
+            saveButton && (saveButton.disabled = true);
+            manualTransactionForm.setAttribute('aria-busy', 'true');
+            try {
+                const requestUrl = new URL(manualTransactionForm.action, window.location.origin);
+                const currentUrl = new URL(window.location.href);
+                currentUrl.searchParams.forEach((value, key) => requestUrl.searchParams.set(key, value));
+                const response = await fetch(requestUrl.toString(), {
+                    method: 'POST',
+                    credentials: 'same-origin',
+                    headers: {
+                        'Accept': 'application/json',
+                        'X-Requested-With': 'XMLHttpRequest',
+                    },
+                    body: new FormData(manualTransactionForm),
+                });
+                const payload = await response.json().catch(() => ({}));
+                if (!response.ok) {
+                    const firstError = Object.values(payload.errors || {})[0]?.[0];
+                    throw new Error(firstError || payload.message || '手工明细保存失败');
+                }
+
+                appendManualRow(payload.row);
+                if (summaryCount) summaryCount.textContent = integerFormatter.format(payload.summary.count);
+                if (summaryIncome) summaryIncome.textContent = moneyFormatter.format(payload.summary.income);
+                if (summaryExpense) summaryExpense.textContent = moneyFormatter.format(payload.summary.expense);
+                if (summaryNet) summaryNet.textContent = moneyFormatter.format(payload.summary.income - payload.summary.expense);
+                if (metaTransactions) metaTransactions.textContent = integerFormatter.format(payload.total_transactions);
+                ledgerDependentDataStale = true;
+                resetManualDraft(payload.next_idempotency_key);
+                const balance = payload.daily_flow
+                    ? '，当日期末余额 ' + moneyFormatter.format(payload.daily_flow.closing_balance)
+                    : '';
+                notify('手工明细已保存并计入每日资金流水' + balance);
+            } catch (error) {
+                notify(error.message || '手工明细保存失败', true);
+            } finally {
+                saveButton && (saveButton.disabled = false);
+                manualTransactionForm.removeAttribute('aria-busy');
+            }
+        });
+    }
+
     const accountTemplateDownload = page.querySelector('[data-account-template-download]');
     accountTemplateDownload?.addEventListener('click', () => {
         const status = page.querySelector('[data-account-template-download-status]');

routes/admin.php

@@ -665,6 +665,10 @@ Route::post('workspace/financial-ledger/mapping/{id}', [\App\Http\Controllers\Bu
     ->middleware('business.page:financial-operations,ledger')
     ->name('business.financial-ledger.mapping.update');
 
+Route::post('workspace/financial-ledger/transactions/manual', [\App\Http\Controllers\Business\FinanceLedger::class, 'storeManualTransaction'])
+    ->middleware('business.page:financial-operations,ledger')
+    ->name('business.financial-ledger.transactions.manual');
+
 Route::post('workspace/financial-ledger/accounts/status', [\App\Http\Controllers\Business\FinanceLedger::class, 'updateAccountStatus'])
     ->middleware('business.page:financial-operations,ledger')
     ->name('business.financial-ledger.accounts.status');

tests/Feature/Business/FinanceLedgerManualTransactionTest.php

@@ -0,0 +1,236 @@
+<?php
+
+namespace Tests\Feature\Business;
+
+use App\Models\Auth\Permission;
+use App\Models\Auth\Role;
+use Illuminate\Support\Facades\DB;
+use Modules\EcommerceFinance\Services\FinanceLedgerTransactionWriter;
+use Tests\Feature\FeatureTestCase;
+
+class FinanceLedgerManualTransactionTest extends FeatureTestCase
+{
+    protected function setUp(): void
+    {
+        parent::setUp();
+
+        $this->user->attachPermission(
+            Permission::where('name', 'read-admin-panel')->firstOrFail()
+        );
+
+        DB::connection('business_mirror')->table('fin_accounts')->insert([
+            [
+                'company_name' => '手工测试公司甲',
+                'account_short' => '手工账户甲',
+                'account_type' => '公户',
+                'current_balance' => 100,
+            ],
+            [
+                'company_name' => '手工测试公司乙',
+                'account_short' => '手工账户乙',
+                'account_type' => '个人卡',
+                'current_balance' => 0,
+            ],
+        ]);
+        DB::connection('business_mirror')->table('fin_account_opening')->insert([
+            'account_short' => '手工账户甲',
+            'opening_date' => '2026-10-17',
+            'opening_balance' => 100,
+        ]);
+    }
+
+    private function pageUrl(): string
+    {
+        return route('business.pages.show', [
+            'company_id' => $this->company->id,
+            'section' => 'financial-operations',
+            'page' => 'ledger',
+        ]) . '?tab=transactions';
+    }
+
+    private function storeUrl(): string
+    {
+        return route('business.financial-ledger.transactions.manual', [
+            'company_id' => $this->company->id,
+        ]);
+    }
+
+    private function payload(array $overrides = []): array
+    {
+        return array_merge([
+            'idempotency_key' => '72901f47-0557-45f8-8519-8a51cc0efb52',
+            'txn_date' => '2026-10-18',
+            'account_short' => '手工账户甲',
+            'detail' => '手工补录测试',
+            'income' => 25.50,
+            'expense' => 0,
+            'approval_no' => '',
+        ], $overrides);
+    }
+
+    public function test_transaction_page_exposes_account_master_picker_and_inline_add_row(): void
+    {
+        $this->loginAs()->get($this->pageUrl())
+            ->assertOk()
+            ->assertSee('新增手工明细')
+            ->assertSee('data-ledger-manual-trigger', false)
+            ->assertSee('data-ledger-manual-draft', false)
+            ->assertSee('name="account_short"', false)
+            ->assertSee('手工账户甲 · 手工测试公司甲', false)
+            ->assertSee('name="income"', false)
+            ->assertSee('name="expense"', false)
+            ->assertSee('name="approval_no"', false)
+            ->assertSee('手工录入');
+    }
+
+    public function test_manual_income_is_saved_and_updates_daily_flow_and_current_balance(): void
+    {
+        $response = $this->loginAs()->postJson($this->storeUrl(), $this->payload())
+            ->assertCreated()
+            ->assertJsonPath('row.source', FinanceLedgerTransactionWriter::MANUAL_SOURCE)
+            ->assertJsonPath('row.account_short', '手工账户甲')
+            ->assertJsonPath('daily_flow.opening_balance', 100)
+            ->assertJsonPath('daily_flow.inflow', 25.5)
+            ->assertJsonPath('daily_flow.closing_balance', 125.5)
+            ->assertJsonPath('account.current_balance', 125.5)
+            ->assertJsonPath('summary.count', 1)
+            ->assertJsonPath('summary.income', 25.5)
+            ->assertJsonPath('summary.expense', 0)
+            ->assertJsonPath('total_transactions', 1);
+
+        $this->assertNotEmpty($response->json('row.approval_no'));
+        $this->assertDatabaseHas('fin_transactions', [
+            'account_short' => '手工账户甲',
+            'source' => FinanceLedgerTransactionWriter::MANUAL_SOURCE,
+            'created_by' => 'Test User',
+            'updated_by' => 'Test User',
+        ], 'business_mirror');
+        $this->assertDatabaseHas('fin_daily_flows', [
+            'flow_date' => '2026-10-18',
+            'account_short' => '手工账户甲',
+            'company_name' => '手工测试公司甲',
+            'opening_balance' => 100,
+            'inflow' => 25.5,
+            'outflow' => 0,
+            'closing_balance' => 125.5,
+        ], 'business_mirror');
+        $this->assertDatabaseHas('fin_accounts', [
+            'account_short' => '手工账户甲',
+            'current_balance' => 125.5,
+        ], 'business_mirror');
+    }
+
+    public function test_account_without_opening_gets_zero_flow_and_can_receive_manual_expense(): void
+    {
+        $this->loginAs()->postJson($this->storeUrl(), $this->payload([
+            'idempotency_key' => '0d1066f0-2b23-49b3-a6a0-91bf1f93d1c1',
+            'account_short' => '手工账户乙',
+            'detail' => '无期初账户手工支出',
+            'income' => 0,
+            'expense' => 20,
+        ]))->assertCreated()->assertJsonPath('daily_flow.closing_balance', -20);
+
+        $connection = DB::connection('business_mirror');
+        $this->assertDatabaseHas('fin_daily_flows', [
+            'flow_date' => '2026-10-17',
+            'account_short' => '手工账户乙',
+            'company_name' => '手工测试公司乙',
+            'opening_balance' => 0,
+            'closing_balance' => 0,
+        ], 'business_mirror');
+        $this->assertDatabaseHas('fin_daily_flows', [
+            'flow_date' => '2026-10-18',
+            'account_short' => '手工账户乙',
+            'opening_balance' => 0,
+            'outflow' => 20,
+            'closing_balance' => -20,
+        ], 'business_mirror');
+        $this->assertSame(-20.0, (float) $connection->table('fin_accounts')
+            ->where('account_short', '手工账户乙')
+            ->value('current_balance'));
+    }
+
+    public function test_manual_submit_is_idempotent_and_survives_upstream_replace(): void
+    {
+        $this->loginAs()->postJson($this->storeUrl(), $this->payload())->assertCreated();
+        $this->loginAs()->postJson($this->storeUrl(), $this->payload())
+            ->assertOk()
+            ->assertJsonPath('created', false);
+
+        $connection = DB::connection('business_mirror');
+        $this->assertSame(1, $connection->table('fin_transactions')
+            ->where('source', FinanceLedgerTransactionWriter::MANUAL_SOURCE)
+            ->count());
+
+        app(FinanceLedgerTransactionWriter::class)->replace([
+            [
+                'txn_date' => '2026-10-19',
+                'account_short' => '同步账户',
+                'detail' => '上游同步明细',
+                'income' => 10,
+                'expense' => 0,
+                'approval_no' => 'UPSTREAM-1',
+                'source' => 'dingtalk',
+                'source_value' => 'UPSTREAM-VALUE-1',
+                'process_type' => '报销',
+            ],
+        ], false);
+
+        $this->assertDatabaseHas('fin_transactions', [
+            'account_short' => '手工账户甲',
+            'source' => FinanceLedgerTransactionWriter::MANUAL_SOURCE,
+        ], 'business_mirror');
+        $this->assertDatabaseHas('fin_transactions', [
+            'detail' => '上游同步明细',
+            'source' => 'dingtalk',
+        ], 'business_mirror');
+    }
+
+    public function test_manual_submit_returns_summary_for_current_transaction_filters(): void
+    {
+        $this->loginAs()->postJson(
+            $this->storeUrl() . '?txns_account=' . urlencode('不匹配账户'),
+            $this->payload()
+        )
+            ->assertCreated()
+            ->assertJsonPath('summary.count', 0)
+            ->assertJsonPath('summary.income', 0)
+            ->assertJsonPath('summary.expense', 0)
+            ->assertJsonPath('total_transactions', 1);
+    }
+
+    public function test_manual_submit_validates_amount_account_date_and_permission(): void
+    {
+        $this->withExceptionHandling()->loginAs()->postJson($this->storeUrl(), $this->payload([
+            'income' => 10,
+            'expense' => 5,
+        ]))->assertUnprocessable()->assertJsonValidationErrors('income');
+
+        $this->withExceptionHandling()->loginAs()->postJson($this->storeUrl(), $this->payload([
+            'idempotency_key' => '3f25a128-f733-4b99-883c-9d5d6ec2639f',
+            'account_short' => '不存在的账户',
+        ]))->assertStatus(422);
+
+        $this->withExceptionHandling()->loginAs()->postJson($this->storeUrl(), $this->payload([
+            'idempotency_key' => '1b035dae-f7b5-4b01-aac7-12cb4f27ab37',
+            'txn_date' => '2026-10-16',
+        ]))->assertUnprocessable()->assertJsonValidationErrors('txn_date');
+
+        $viewer = user_model_class()::create([
+            'name' => '手工明细只读用户',
+            'email' => 'manual-viewer-' . uniqid() . '@example.com',
+            'password' => 'local-test-password',
+            'locale' => 'zh-CN',
+            'enabled' => 1,
+            'landing_page' => 'dashboard',
+            'created_from' => 'core::test',
+        ]);
+        $viewer->companies()->attach($this->company->id);
+        $viewer->roles()->attach(Role::where('name', 'user')->firstOrFail()->id);
+        $viewer->attachPermission(Permission::where('name', 'read-admin-panel')->firstOrFail());
+
+        $this->withExceptionHandling()->loginAs($viewer)->postJson($this->storeUrl(), $this->payload([
+            'idempotency_key' => '9b31ee32-9a72-4d8f-a144-e2ca9ca5ecdc',
+        ]))->assertForbidden();
+    }
+}