diff --git a/modules/EcommerceFinance/View/FinanceLedgerPageData.php b/modules/EcommerceFinance/View/FinanceLedgerPageData.php
index 9906b8e3..3f68649e 100644
--- a/modules/EcommerceFinance/View/FinanceLedgerPageData.php
+++ b/modules/EcommerceFinance/View/FinanceLedgerPageData.php
@@ -58,6 +58,8 @@ class FinanceLedgerPageData
             'ledgerMeta' => $this->meta(),
             'ledgerAccountOptions' => $this->accountOptions(),
             'ledgerManualTransactionAccountOptions' => $this->manualTransactionAccountOptions(),
+            'ledgerTransactionAccountHeaderOptions' => $this->transactionAccountHeaderOptions(),
+            'ledgerTransactionDateHeaderOptions' => $this->transactionDateHeaderOptions(),
             'ledgerAccountFilterOptions' => $this->accountFilterOptions(),
             'ledgerAccountStatusOptions' => FinanceLedgerAccountStatus::OPTIONS,
             'ledgerAccountPlanOptions' => $this->accountPlanOptions(),
@@ -367,6 +369,40 @@ class FinanceLedgerPageData
             ->selectRaw($effectiveAccount . ' AS effective_account_short');
     }
 
+    private function transactionAccountHeaderOptions(): array
+    {
+        $effectiveAccount = $this->transactionHeaderColumns()['effective_account_short']['sort'];
+
+        return $this->db()->table('fin_transactions as t')
+            ->leftJoin('fin_account_map as m', function ($join): void {
+                $join->on('m.source', '=', 't.source')
+                    ->on('m.source_value', '=', 't.source_value');
+            })
+            ->selectRaw($effectiveAccount . ' AS filter_value')
+            ->distinct()
+            ->orderBy('filter_value')
+            ->pluck('filter_value')
+            ->map(static fn (mixed $value): string => trim((string) $value))
+            ->filter()
+            ->unique()
+            ->mapWithKeys(static fn (string $value): array => [$value => $value])
+            ->all();
+    }
+
+    private function transactionDateHeaderOptions(): array
+    {
+        return $this->db()->table('fin_transactions')
+            ->select('txn_date')
+            ->distinct()
+            ->orderByDesc('txn_date')
+            ->pluck('txn_date')
+            ->map(static fn (mixed $value): string => (string) $value)
+            ->filter()
+            ->unique()
+            ->mapWithKeys(static fn (string $value): array => [$value => $value])
+            ->all();
+    }
+
     private function mapping(): array
     {
         $query = $this->db()->table('fin_account_map');
diff --git a/resources/views/business/pages/financial-ledger/ledger.blade.php b/resources/views/business/pages/financial-ledger/ledger.blade.php
index f02e2057..97d03f2a 100644
--- a/resources/views/business/pages/financial-ledger/ledger.blade.php
+++ b/resources/views/business/pages/financial-ledger/ledger.blade.php
@@ -56,6 +56,8 @@
     $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', 'manual' => '手工录入'];
     $manualTransactionAccountOptions = $ledgerManualTransactionAccountOptions ?? [];
+    $transactionAccountHeaderOptions = $ledgerTransactionAccountHeaderOptions ?? [];
+    $transactionDateHeaderOptions = $ledgerTransactionDateHeaderOptions ?? [];
     $optionMap = static fn (array $values): array => array_combine($values, $values) ?: [];
     $ledgerHeaderPreserve = [];
     foreach (array_keys($tabs) as $tabKey) {
@@ -120,8 +122,8 @@
             ['remark', '异常/备注', 'text'],
         ],
         'transactions' => [
-            ['txn_date', '日期', 'date'],
-            ['effective_account_short', '账户简称', 'text'],
+            ['txn_date', '日期', 'date', ['options' => $transactionDateHeaderOptions]],
+            ['effective_account_short', '账户简称', 'enum', ['options' => $transactionAccountHeaderOptions]],
             ['detail', '明细', 'text'],
             ['source', '来源', 'enum', ['options' => $sourceLabels]],
             ['income', '收入', 'number', ['headerClass' => 'num', 'align' => 'end']],
@@ -262,6 +264,8 @@
         .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-panel-transactions .ledger-transaction-row td { height:2.45rem; vertical-align:middle; }
+        #ledger-panel-transactions .ledger-transaction-row td.wrap { min-width:0; max-width:none; overflow:hidden; text-overflow:ellipsis; white-space:nowrap; }
         .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); }
@@ -583,7 +587,7 @@
     </section>
 
     {{-- 动账明细 --}}
-    <section class="ledger-panel" id="ledger-panel-transactions" role="tabpanel" data-ledger-panel="transactions" data-transaction-account-url-template="{{ route('business.financial-ledger.transactions.account.update', ['id' => '__TRANSACTION__']) }}" @if ($activeTab !== 'transactions') hidden @endif>
+    <section class="ledger-panel" id="ledger-panel-transactions" role="tabpanel" data-ledger-panel="transactions" data-transaction-account-url-template="{{ route('business.financial-ledger.transactions.account.update', ['id' => '__TRANSACTION__']) }}" data-transaction-column-storage-key="caiwu.financial-ledger.transactions.widths.v1.{{ auth()->id() }}.{{ company_id() }}" @if ($activeTab !== 'transactions') hidden @endif>
         <form class="ledger-toolbar" method="GET" action="{{ $tabUrl('transactions') }}">
             <input type="hidden" name="tab" value="transactions">
             <div class="ledger-field" style="min-width:15rem"><label for="txns-q">关键词</label><input id="txns-q" name="txns_q" value="{{ request('txns_q') }}" placeholder="账户、明细、审批编号"></div>
@@ -594,7 +598,7 @@
             <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="{{ $tabUrl('transactions') }}"><span class="material-icons-outlined">refresh</span>重置</a></div>
         </form>
         <div class="ledger-summary"><div class="ledger-summary__item"><span>明细笔数</span><b data-ledger-transaction-summary-count>{{ number_format((int) ($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) - ($ledgerTransactionSummary['expense'] ?? 0)) }}</b></div></div>
-        <div class="ledger-note">账户简称按“映射表 → 来源原始值 → 未匹配”解析；手工录入使用账户总表简称，并自动计入每日资金流水，不回写上游。</div>
+        <div class="ledger-note">账户简称按“映射表 → 来源原始值 → 未匹配”解析；手工录入使用账户总表简称，并自动计入每日资金流水，不回写上游。拖动表头右侧边界可调整列宽，双击边界恢复默认。</div>
         <div class="ledger-table-wrap">
             <table class="ledger-table" style="min-width:66rem"><thead><tr>
                 @foreach ($ledgerTableHeaders['transactions'] as $header)
@@ -1503,6 +1507,140 @@
         applyAccountColumnLayout();
     }
 
+    const transactionPanel = page.querySelector('#ledger-panel-transactions');
+    const transactionTable = transactionPanel?.querySelector('.ledger-table');
+    if (transactionPanel && transactionTable) {
+        const transactionHeaders = Array.from(transactionTable.querySelectorAll('thead th'));
+        const transactionDefaults = Object.freeze({
+            txn_date: 112,
+            effective_account_short: 220,
+            detail: 340,
+            source: 110,
+            income: 110,
+            expense: 110,
+            approval_no: 220,
+        });
+        const transactionStorageKey = transactionPanel.dataset.transactionColumnStorageKey
+            || 'caiwu.financial-ledger.transactions.widths';
+        const transactionWidths = new Map();
+        const transactionKeys = transactionHeaders.map((header, index) => {
+            const field = header.dataset.ledgerHeaderField || ('transaction-column-' + index);
+            transactionWidths.set(
+                field,
+                Number(transactionDefaults[field]) || Math.max(80, Math.round(header.getBoundingClientRect().width) || 140),
+            );
+            header.dataset.transactionColumnKey = field;
+            return field;
+        });
+        const clampTransactionWidth = (value) => Math.min(720, Math.max(48, Math.round(Number(value) || 0)));
+        const transactionColumnGroup = () => {
+            let group = transactionTable.querySelector('colgroup[data-transaction-column-group]');
+            if (!group) {
+                group = document.createElement('colgroup');
+                group.dataset.transactionColumnGroup = 'true';
+                transactionTable.insertBefore(group, transactionTable.firstChild);
+            }
+            transactionKeys.forEach((key) => {
+                if (group.querySelector('col[data-transaction-column-key="' + key + '"]')) return;
+                const column = document.createElement('col');
+                column.dataset.transactionColumnKey = key;
+                group.appendChild(column);
+            });
+
+            return group;
+        };
+        const applyTransactionColumnWidths = () => {
+            const group = transactionColumnGroup();
+            let totalWidth = 0;
+            transactionKeys.forEach((key) => {
+                const width = clampTransactionWidth(transactionWidths.get(key));
+                const column = group.querySelector('col[data-transaction-column-key="' + key + '"]');
+                if (column) column.style.width = width + 'px';
+                totalWidth += width;
+                transactionTable.querySelector(
+                    'thead th[data-transaction-column-key="' + key + '"] [data-transaction-column-resizer]',
+                )?.setAttribute('aria-valuenow', String(width));
+            });
+            transactionTable.style.tableLayout = 'fixed';
+            transactionTable.style.width = Math.max(1, totalWidth) + 'px';
+            transactionTable.style.minWidth = Math.max(1, totalWidth) + 'px';
+        };
+        const saveTransactionColumnWidths = () => {
+            try {
+                localStorage.setItem(transactionStorageKey, JSON.stringify(Object.fromEntries(transactionWidths)));
+            } catch (_) {}
+        };
+
+        try {
+            const savedWidths = JSON.parse(localStorage.getItem(transactionStorageKey) || 'null');
+            transactionKeys.forEach((key) => {
+                if (savedWidths && savedWidths[key] !== undefined) {
+                    transactionWidths.set(key, clampTransactionWidth(savedWidths[key]));
+                }
+            });
+        } catch (_) {}
+
+        transactionHeaders.forEach((header) => {
+            const key = header.dataset.transactionColumnKey;
+            if (!key || header.querySelector('[data-transaction-column-resizer]')) return;
+            const label = accountHeaderLabel(header);
+            const resizer = document.createElement('span');
+            resizer.className = 'ledger-column-resizer';
+            resizer.dataset.transactionColumnResizer = 'true';
+            resizer.tabIndex = 0;
+            resizer.setAttribute('role', 'separator');
+            resizer.setAttribute('aria-orientation', 'vertical');
+            resizer.setAttribute('aria-label', '调整“' + label + '”列宽');
+            resizer.setAttribute('aria-valuemin', '48');
+            resizer.setAttribute('aria-valuemax', '720');
+            resizer.title = '拖动调整列宽，双击恢复默认';
+
+            const setWidth = (value, persist = false) => {
+                transactionWidths.set(key, clampTransactionWidth(value));
+                applyTransactionColumnWidths();
+                if (persist) saveTransactionColumnWidths();
+            };
+
+            resizer.addEventListener('pointerdown', (event) => {
+                if (event.button !== 0) return;
+                event.preventDefault();
+                event.stopPropagation();
+                const startX = event.clientX;
+                const startWidth = Number(transactionWidths.get(key)) || header.getBoundingClientRect().width;
+                resizer.classList.add('is-active');
+                document.body.classList.add('is-resizing-ledger-column');
+                const move = (moveEvent) => setWidth(startWidth + moveEvent.clientX - startX);
+                const finish = () => {
+                    document.removeEventListener('pointermove', move);
+                    document.removeEventListener('pointerup', finish);
+                    document.removeEventListener('pointercancel', finish);
+                    resizer.classList.remove('is-active');
+                    document.body.classList.remove('is-resizing-ledger-column');
+                    saveTransactionColumnWidths();
+                };
+                document.addEventListener('pointermove', move);
+                document.addEventListener('pointerup', finish);
+                document.addEventListener('pointercancel', finish);
+            });
+            resizer.addEventListener('keydown', (event) => {
+                if (!['ArrowLeft', 'ArrowRight'].includes(event.key)) return;
+                event.preventDefault();
+                const currentWidth = Number(transactionWidths.get(key)) || header.getBoundingClientRect().width;
+                setWidth(currentWidth + (event.key === 'ArrowLeft' ? -1 : 1) * (event.shiftKey ? 24 : 8), true);
+            });
+            resizer.addEventListener('dblclick', (event) => {
+                event.preventDefault();
+                event.stopPropagation();
+                setWidth(transactionDefaults[key] || 140, true);
+                notify(label + '列宽已恢复默认');
+            });
+            resizer.addEventListener('click', (event) => event.stopPropagation());
+            header.appendChild(resizer);
+        });
+
+        applyTransactionColumnWidths();
+    }
+
     const postMappingBulk = async (url) => {
         const response = await fetch(url, {
             method: 'POST',
diff --git a/tests/Feature/Business/FinanceLedgerHeaderControlsTest.php b/tests/Feature/Business/FinanceLedgerHeaderControlsTest.php
index 7d333b83..73ee19ce 100644
--- a/tests/Feature/Business/FinanceLedgerHeaderControlsTest.php
+++ b/tests/Feature/Business/FinanceLedgerHeaderControlsTest.php
@@ -132,6 +132,10 @@ class FinanceLedgerHeaderControlsTest extends FeatureTestCase
 
         $this->assertSame(63, preg_match_all('/<details\b[^>]*data-ledger-header-details/', $html));
         $this->assertSame(63, preg_match_all('/<span\b[^>]*data-ledger-header-label/', $html));
+        $this->assertSame(3, preg_match_all('/<select name="transactions_filter_value"/', $html));
+        $this->assertStringContainsString('<option value="账户甲"', $html);
+        $this->assertStringContainsString('<option value="2026-10-18"', $html);
+        $this->assertStringContainsString('data-transaction-column-storage-key', $html);
         foreach (['accounts', 'shops', 'flows', 'transactions', 'mapping', 'sources'] as $tab) {
             $this->assertStringContainsString('name="' . $tab . '_filter_value"', $html);
             $this->assertStringContainsString($tab . '_sort=', $html);