app/Console/Commands/SyncStoreReceiptOrderMatches.php

@@ -210,13 +210,96 @@ class SyncStoreReceiptOrderMatches extends Command
         }
         try {
             $result = $this->syncRows();
+            if ($result === self::SUCCESS && ! (bool) $this->option('planting-only')) {
+                $this->refreshCrossMonthBalances(
+                    trim((string) $this->argument('month')),
+                    (string) $this->option('platform'),
+                );
+            }
         } finally {
             $lock->release();
         }
-        if ($result === self::SUCCESS && ! (bool) $this->option('planting-only')) $this->refreshStoreReportPaidSales();
+        if ($result === self::SUCCESS && ! (bool) $this->option('planting-only')) {
+            $this->refreshStoreReportPaidSales();
+        }
         return $result;
     }
 
+    /**
+     * 同一平台、店铺、交易单号在相邻月份的收入/优惠/冲减/违约赔付合并后，
+     * 与订单实付（各月重复为同一订单级金额，取最大值）在 2 分钱内对平，
+     * 才把涉及的月份标记为“跨月对平”。未对平不标记。
+     */
+    private function refreshCrossMonthBalances(string $month, string $platform): void
+    {
+        $source = self::SOURCES[$platform] ?? null;
+        if ($source === null || in_array($platform, self::EXCLUDED_TARGET_SOURCES, true)) {
+            return;
+        }
+
+        $connection = (string) config('upstream_mirrors.connection', 'business_mirror');
+        if (! Schema::connection($connection)->hasColumn(self::TARGET_TABLE, 'cross_month_balanced')) {
+            return;
+        }
+
+        $start = Carbon::createFromFormat('Y-m-d', $month . '-01')->startOfMonth();
+        $label = (string) $source['label'];
+        $table = DB::connection($connection)->getQueryGrammar()->wrapTable(self::TARGET_TABLE);
+        $net = 'COALESCE(income_amount, 0) + COALESCE(discount_amount, 0)'
+            . ' + COALESCE(offset_amount, 0) + COALESCE(default_compensation_amount, 0)';
+        $affected = 0;
+
+        // 分别重算上个月、本月、下个月。每行只根据自身前后各一个月判断，
+        // 后续同步新月份时也能同步修正相邻月份，不会因只重置整段范围留下旧标记。
+        foreach ([
+            $start->copy()->subMonthNoOverflow(),
+            $start->copy(),
+            $start->copy()->addMonthNoOverflow(),
+        ] as $targetMonth) {
+            $targetDate = $targetMonth->toDateString();
+            $rangeStart = $targetMonth->copy()->subMonthNoOverflow()->toDateString();
+            $rangeEnd = $targetMonth->copy()->addMonthsNoOverflow(2)->toDateString();
+
+            $affected += DB::connection($connection)->transaction(
+                function () use ($connection, $table, $net, $label, $targetDate, $rangeStart, $rangeEnd): int {
+                    DB::connection($connection)->update(
+                        "UPDATE {$table}
+                         SET cross_month_balanced = 0
+                         WHERE platform = ? AND report_month = ?",
+                        [$label, $targetDate],
+                    );
+
+                    return DB::connection($connection)->update(
+                        "UPDATE {$table} AS target
+                         JOIN (
+                             SELECT platform, store_name, online_order_no
+                             FROM {$table}
+                             WHERE platform = ? AND report_month >= ? AND report_month < ?
+                               AND COALESCE(store_name, '') <> ''
+                               AND COALESCE(online_order_no, '') <> ''
+                             GROUP BY platform, store_name, online_order_no
+                             HAVING COUNT(DISTINCT report_month) >= 2
+                                AND SUM(ABS(COALESCE(income_amount, 0))
+                                    + ABS(COALESCE(discount_amount, 0))
+                                    + ABS(COALESCE(offset_amount, 0))
+                                    + ABS(COALESCE(default_compensation_amount, 0))) > 0.005
+                                AND MAX(COALESCE(paid_amount, 0)) > 0.005
+                                AND ABS(SUM({$net}) - MAX(COALESCE(paid_amount, 0))) <= 0.02
+                         ) AS balanced
+                           ON balanced.platform = target.platform
+                          AND balanced.store_name = target.store_name
+                          AND balanced.online_order_no = target.online_order_no
+                         SET target.cross_month_balanced = 1
+                         WHERE target.platform = ? AND target.report_month = ?",
+                        [$label, $rangeStart, $rangeEnd, $label, $targetDate],
+                    );
+                }
+            );
+        }
+
+        $this->line(sprintf('  跨月合并对平：重算 %s 前后月，标记 %d 行', $start->format('Y-m'), $affected));
+    }
+
     private function syncRows(): int
     {
         // 账单逐行读取，但全月订单聚合与匹配索引仍可能超过 1G（拼多多 / 淘系支付宝），

app/Http/Controllers/Business/Pages.php

@@ -339,6 +339,9 @@ class Pages extends Controller
         $rules = [];
         $adjustment = self::receiptAdjustmentSql();
         $effective = 'COALESCE(difference, ' . self::receiptNetSql() . ')';
+        // 同一交易单号在相邻月份的收入/优惠/冲减合并后与订单实付对平时，
+        // 这是最能解释单月差额的原因，必须排在其它逐月规则之前。
+        $rules['差额=跨月收款（合并已对平）'] = 'cross_month_balanced = 1';
         $rules[$label . '未匹配'] = "match_status = '未匹配'";
         $rules[$label . '取数为0（种菜）'] = "match_status = '已匹配' AND planting_amount IS NOT NULL AND ABS(COALESCE($column, 0)) < 0.005";
         $rules[$label . '取数为0'] = "match_status = '已匹配' AND planting_amount IS NULL AND ABS(COALESCE($column, 0)) < 0.005";
@@ -654,6 +657,10 @@ class Pages extends Controller
             return null;
         }
 
+        if ((int) ($row->cross_month_balanced ?? 0) === 1) {
+            return '差额=跨月收款（合并已对平）';
+        }
+
         if (($row->match_status ?? '') === '未匹配') {
             // 细分原因放到「未匹配原因」列，这里只说明差额是怎么来的。
             return $label . '未匹配';
@@ -1058,8 +1065,22 @@ class Pages extends Controller
         $section = collect(SidebarPermissions::navigationFor(user()))->firstWhere('slug', 'financial-operations');
         abort_unless($section && collect($section['pages'] ?? [])->contains('slug', 'billing-details'), 403, '当前账号没有该页面权限。');
 
+        return $this->streamBillingDetailsExport($request, [], '账单明细');
+    }
+
+    /** 费用明细导出：财务类型固定为「费用」。 */
+    public function exportExpenseDetails(Request $request): StreamedResponse
+    {
+        $section = collect(SidebarPermissions::navigationFor(user()))->firstWhere('slug', 'financial-operations');
+        abort_unless($section && collect($section['pages'] ?? [])->contains('slug', 'expense-details'), 403, '当前账号没有该页面权限。');
+
+        return $this->streamBillingDetailsExport($request, ['type' => ['费用']], '费用明细');
+    }
+
+    private function streamBillingDetailsExport(Request $request, array $forcedFilters, string $filenamePrefix): StreamedResponse
+    {
         $pageData = app(\Modules\EcommerceFinance\View\BillingDetailsPageData::class);
-        $filters = $pageData->exportFilters($request->all());
+        $filters = $pageData->exportFilters($request->all(), $forcedFilters);
         $columns = $pageData->exportColumns(array_values(array_filter(
             (array) $request->get('columns', []),
             static fn ($key): bool => is_string($key) && $key !== '',
@@ -1117,7 +1138,7 @@ class Pages extends Controller
 
             fclose($csv);
             $putProgress(['status' => 'done', 'rows' => $written, 'total' => max($total, $written)]);
-        }, '账单明细_' . $filters['start'] . '_' . $filters['end'] . '.csv', [
+        }, $filenamePrefix . '_' . $filters['start'] . '_' . $filters['end'] . '.csv', [
             'Content-Type' => 'text/csv; charset=UTF-8',
             'Cache-Control' => 'private, no-store',
         ]);
@@ -1136,6 +1157,21 @@ class Pages extends Controller
         ]);
     }
 
+    /** 费用明细筛选联动：财务类型固定为「费用」。 */
+    public function expenseDetailsFilterOptions(): \Illuminate\Http\JsonResponse
+    {
+        $section = collect(SidebarPermissions::navigationFor(user()))->firstWhere('slug', 'financial-operations');
+        abort_unless($section && collect($section['pages'] ?? [])->contains('slug', 'expense-details'), 403, '当前账号没有该页面权限。');
+
+        $data = app(\Modules\EcommerceFinance\View\BillingDetailsPageData::class);
+
+        return response()->json([
+            'facets' => $data->facets(request()->all(), ['type' => ['费用']]),
+        ], 200, [
+            'Cache-Control' => 'private, no-store',
+        ]);
+    }
+
     /** 账单明细导出进度（前端每秒轮询一次） */
     public function billingDetailsExportProgress(Request $request): \Illuminate\Http\JsonResponse
     {
@@ -4002,6 +4038,7 @@ class Pages extends Controller
             'bill-offset' => app(\Modules\EcommerceFinance\View\BillOffsetPageData::class)->page(),
             'account-mapping' => $this->contentForAccountMapping(),
             'ledger' => app(\Modules\EcommerceFinance\View\FinanceLedgerPageData::class)->page($tab),
+            'expense-details' => app(\Modules\EcommerceFinance\View\BillingDetailsPageData::class)->expensePage(),
             'billing-details' => app(\Modules\EcommerceFinance\View\BillingDetailsPageData::class)->page(),
             'store-violation-alert' => $this->contentForStoreViolationAlerts(),
             'preview-statistics' => $this->contentForPreviewStatistics(),

app/Utilities/SidebarPermissions.php

@@ -107,6 +107,15 @@ class SidebarPermissions
             return $navigation;
         }
 
+        // 费用明细承接原「广告费用 / 营销费用」入口，并复用账单明细的数据权限。
+        // 已保存过精确侧边栏权限的账号不会自动获得新页面键，因此按旧权限兼容显示。
+        $inheritsExpenseDetails = array_intersect([
+            'financial-operations/performance-details',
+            'financial-operations/billing-details',
+            'financial-operations/advertising-expenses',
+            'financial-operations/marketing-expenses',
+        ], $allowed) !== [];
+
         $navigation = array_values(array_filter(array_map(function (array $section) use ($allowed) {
             $sectionKey = $section['slug'];
 
@@ -150,6 +159,50 @@ class SidebarPermissions
             return null;
         }, $navigation)));
 
+        if ($inheritsExpenseDetails) {
+            $configuredFinance = collect(BusinessNavigation::all())
+                ->firstWhere('slug', 'financial-operations');
+            $expensePage = collect($configuredFinance['pages'] ?? [])
+                ->firstWhere('slug', 'expense-details');
+            $financeSectionFound = false;
+
+            foreach ($navigation as &$financeSection) {
+                if (($financeSection['slug'] ?? null) !== 'financial-operations') {
+                    continue;
+                }
+
+                $financeSectionFound = true;
+                if (! $expensePage
+                    || collect($financeSection['pages'] ?? [])->contains('slug', 'expense-details')) {
+                    continue;
+                }
+
+                $pageSlugs = array_column($financeSection['pages'] ?? [], 'slug');
+                $performanceIndex = array_search('performance-details', $pageSlugs, true);
+                $billingIndex = array_search('billing-details', $pageSlugs, true);
+                $insertAt = is_int($performanceIndex)
+                    ? $performanceIndex + 1
+                    : (is_int($billingIndex) ? $billingIndex : 0);
+                array_splice($financeSection['pages'], $insertAt, 0, [$expensePage]);
+            }
+            unset($financeSection);
+
+            // 只被授予旧费用入口的账号仍应保留这个替代页面。
+            if (! $financeSectionFound && $expensePage) {
+                $fallbackSection = $configuredFinance;
+                $fallbackSection['pages'] = [$expensePage];
+                $riskIndex = collect($navigation)->search(
+                    static fn (array $section): bool => ($section['slug'] ?? null) === 'financial-risk-control'
+                );
+                array_splice(
+                    $navigation,
+                    is_int($riskIndex) ? $riskIndex : count($navigation),
+                    0,
+                    [$fallbackSection],
+                );
+            }
+        }
+
         // 新增的公司成本安排、税金预测表与主体经营报表共用公司经营报表权限。
         // 对已经保存过精确权限的账号兼容旧配置，避免新增页面被旧权限集合隐藏。
         foreach ($navigation as &$section) {

config/business_navigation.php

@@ -822,7 +822,7 @@ $navigation = [
                 'directory' => [
                     'icon' => 'receipt_long',
                     'status' => '共享镜像',
-                    'description' => '覆盖店铺收款账户账单各平台页签（总账备注＝订单收入），按「店铺 + 订单号」匹配订单侧商品金额与订单实付金额；一行 = 一个店铺的一个订单，商品金额只挂一次。「商品金额」按「主单（拆单子单不参与）→ 原单行（merge_so_id 为空）→ 全部行」优先级取数，合单发货（原单与合并行共用同一线上单号、没有主单）时只取本单原单行，避免把合并的另一单算进来；并排除虚拟条码（X0000x：信誉订单 / 虚拟订单）明细行；「订单实付金额」取订单级实付（同一套优先级，末档兜底取该单号下最大值）再减去虚拟条码行实付。「优惠金额」「冲减金额」「违约赔付（冲减收入）」分别取对应总账备注的账单净额，不计入收入金额；「退款金额」只单独列示，不计入收入金额、也不参与差额；「种菜金额」是订单号在种菜明细表或聚水潭订单标签明细（是否种菜订单＝是）任意一边出现过时，该订单的收入金额，只是收入金额里的一部分，不参与差额；差额＝（收入金额＋优惠金额＋冲减金额＋违约赔付（冲减收入））−订单实付金额，匹配状态与差额异常备注同样按订单实付金额判定，未匹配到订单实付金额的行按订单实付金额＝0 计入差额，只反映真正对不上的部分。挂不到订单行的抵减项会补成一行（收入/商品留空）。「差额异常备注」只说明差额为什么产生，按顺序自动判定；具体规则均未命中且相关金额在 2 分钱内精确对平时，退款及其与抵减项的组合复用「订单实付含已退款部分」，优惠、冲减与违约赔付组合复用「订单实付未减优惠和冲减」；没有可复用的原备注时继续标「差额待核实」。都不满足时，若「卖家实收」或「应付/已付」能对上账单，差额按 0 计并在「匹配原因」列标注口径核对；其余标「差额待核实」。「匹配原因」单独一列，取值：账单无单号 / 账单无单号（采销收款）/ 单号格式异常 / 订单表无此单 / 1688采销收款（非销售单）/ 订单无实付金额 / 无收款账单（「采销收款」两档专指「支付宝-1688采销专用」账户：该账户收的是采销/供货结算款，不是店铺销售单收款，不按丢单处理）。',
+                    'description' => '覆盖店铺收款账户账单各平台页签（总账备注＝订单收入），按「店铺 + 订单号」匹配订单侧商品金额与订单实付金额；一行 = 一个店铺的一个订单，商品金额只挂一次。「商品金额」按「主单（拆单子单不参与）→ 原单行（merge_so_id 为空）→ 全部行」优先级取数，合单发货（原单与合并行共用同一线上单号、没有主单）时只取本单原单行，避免把合并的另一单算进来；并排除虚拟条码（X0000x：信誉订单 / 虚拟订单）明细行；「订单实付金额」取订单级实付（同一套优先级，末档兜底取该单号下最大值）再减去虚拟条码行实付。「优惠金额」「冲减金额」「违约赔付（冲减收入）」分别取对应总账备注的账单净额，不计入收入金额；「退款金额」只单独列示，不计入收入金额、也不参与差额；「种菜金额」是订单号在种菜明细表或聚水潭订单标签明细（是否种菜订单＝是）任意一边出现过时，该订单的收入金额，只是收入金额里的一部分，不参与差额；差额＝（收入金额＋优惠金额＋冲减金额＋违约赔付（冲减收入））−订单实付金额，匹配状态与差额异常备注同样按订单实付金额判定，未匹配到订单实付金额的行按订单实付金额＝0 计入差额，只反映真正对不上的部分。挂不到订单行的抵减项会补成一行（收入/商品留空）。「差额异常备注」只说明差额为什么产生，按顺序自动判定；同一平台、店铺、交易单号在相邻月份合并收入/优惠/冲减/违约赔付后与订单实付对平的，优先标「差额=跨月收款（合并已对平）」，未对平仍标「差额待核实」；其余规则均未命中且相关金额在 2 分钱内精确对平时，退款及其与抵减项的组合复用「订单实付含已退款部分」，优惠、冲减与违约赔付组合复用「订单实付未减优惠和冲减」；没有可复用的原备注时继续标「差额待核实」。都不满足时，若「卖家实收」或「应付/已付」能对上账单，差额按 0 计并在「匹配原因」列标注口径核对；其余标「差额待核实」。「匹配原因」单独一列，取值：账单无单号 / 账单无单号（采销收款）/ 单号格式异常 / 订单表无此单 / 1688采销收款（非销售单）/ 订单无实付金额 / 无收款账单（「采销收款」两档专指「支付宝-1688采销专用」账户：该账户收的是采销/供货结算款，不是店铺销售单收款，不按丢单处理）。',
                     'empty' => '店铺收款匹配订单明细尚未同步，请先执行 store-receipt:order-match:sync。',
                     'fields' => [
                         ['name' => 'platform', 'label' => '平台'],
@@ -844,6 +844,7 @@ $navigation = [
                     ],
                 ],
             ],
+            ['slug' => 'expense-details', 'title' => '费用明细'],
             ['slug' => 'billing-details', 'title' => '账单明细'],
             ['slug' => 'product-costs', 'title' => '商品成本'],
             [
@@ -871,8 +872,6 @@ $navigation = [
             ],
             ['slug' => 'installation-details', 'title' => '安装明细'],
             ['slug' => 'promotion-expenses', 'title' => '推广费用'],
-            ['slug' => 'advertising-expenses', 'title' => '广告费用'],
-            ['slug' => 'marketing-expenses', 'title' => '营销费用'],
             ['slug' => 'after-sales-expenses', 'title' => '售后费用'],
             ['slug' => 'small-payment-work-orders', 'title' => '小额打款'],
             ['slug' => 'management-expenses', 'title' => '管理费用'],

database/migrations/2026_10_24_210000_add_cross_month_balanced_to_store_receipt_order_match_rows.php

@@ -0,0 +1,61 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        $connection = (string) config('upstream_mirrors.connection', 'business_mirror');
+        $schema = Schema::connection($connection);
+
+        if (! $schema->hasTable('store_receipt_order_match_rows')) {
+            return;
+        }
+
+        if (! $schema->hasColumn('store_receipt_order_match_rows', 'cross_month_balanced')) {
+            $schema->table('store_receipt_order_match_rows', function (Blueprint $table): void {
+                $table->boolean('cross_month_balanced')->default(false)->after('difference');
+            });
+        }
+
+        $indexName = 'store_receipt_cross_month_lookup_index';
+        $hasIndex = collect($schema->getIndexes('store_receipt_order_match_rows'))
+            ->contains(static fn (array $index): bool => ($index['name'] ?? null) === $indexName);
+        if (! $hasIndex) {
+            $schema->table('store_receipt_order_match_rows', function (Blueprint $table) use ($indexName): void {
+                $table->index(
+                    ['platform', 'report_month', 'store_name', 'online_order_no'],
+                    $indexName,
+                );
+            });
+        }
+    }
+
+    public function down(): void
+    {
+        $connection = (string) config('upstream_mirrors.connection', 'business_mirror');
+        $schema = Schema::connection($connection);
+
+        if (! $schema->hasTable('store_receipt_order_match_rows')) {
+            return;
+        }
+
+        $indexName = 'store_receipt_cross_month_lookup_index';
+        $hasIndex = collect($schema->getIndexes('store_receipt_order_match_rows'))
+            ->contains(static fn (array $index): bool => ($index['name'] ?? null) === $indexName);
+        if ($hasIndex) {
+            $schema->table('store_receipt_order_match_rows', function (Blueprint $table) use ($indexName): void {
+                $table->dropIndex($indexName);
+            });
+        }
+
+        if ($schema->hasColumn('store_receipt_order_match_rows', 'cross_month_balanced')) {
+            $schema->table('store_receipt_order_match_rows', function (Blueprint $table): void {
+                $table->dropColumn('cross_month_balanced');
+            });
+        }
+    }
+};

modules/EcommerceFinance/View/BillingDetailsPageData.php

@@ -22,6 +22,8 @@ use Throwable;
  */
 class BillingDetailsPageData
 {
+    private const EXPENSE_FORCED_FILTERS = ['type' => ['费用']];
+
     /**
      * 各平台账单表；periods 非空表示该表按 active_generation 区分版本，必须用 periods 表锁定当前版本。
      */
@@ -76,6 +78,18 @@ class BillingDetailsPageData
         ] + $this->data();
     }
 
+    /** 费用明细：复用账单明细，但服务端固定财务类型为「费用」。 */
+    public function expensePage(): array
+    {
+        return [
+            'view' => 'business.pages.financial-operations.billing-details',
+            'options' => $this->options(),
+            'columns' => self::COLUMNS,
+            'pageTitle' => '费用明细',
+            'expenseOnly' => true,
+        ] + $this->data(null, self::EXPENSE_FORCED_FILTERS);
+    }
+
     /**
      * 页面与导出的列定义（顺序即默认显示顺序）：key => [标签, 类型]。
      */
@@ -97,9 +111,9 @@ class BillingDetailsPageData
     ];
 
     /** 导出用：按请求解析筛选条件（与页面同一套口径） */
-    public function exportFilters(array $input): array
+    public function exportFilters(array $input, array $forcedFilters = []): array
     {
-        return $this->parseFilters($input);
+        return array_replace($this->parseFilters($input), $forcedFilters);
     }
 
     /** 导出用：当前筛选下的总行数（进度百分比用） */
@@ -258,10 +272,10 @@ class BillingDetailsPageData
     }
 
     /** @return array<string,mixed> */
-    public function data(?array $input = null): array
+    public function data(?array $input = null, array $forcedFilters = []): array
     {
         $input ??= request()->all();
-        $filters = $this->parseFilters($input);
+        $filters = array_replace($this->parseFilters($input), $forcedFilters);
 
         $rows = [];
         $total = 0;
@@ -533,10 +547,10 @@ class BillingDetailsPageData
      *
      * @return array<string,array{values:list<string>,counts:array<string,int>}>
      */
-    public function facets(?array $input = null): array
+    public function facets(?array $input = null, array $forcedFilters = []): array
     {
         $input ??= request()->all();
-        $filters = $this->parseFilters($input);
+        $filters = array_replace($this->parseFilters($input), $forcedFilters);
         $signature = md5((string) json_encode($filters, JSON_UNESCAPED_UNICODE));
 
         try {

resources/views/business/pages/financial-operations/billing-details.blade.php

@@ -1,4 +1,17 @@
-<div class="upstream-data-page billing-details-page" style="padding:0;">
+@php
+    $pageTitle = $pageTitle ?? '账单明细';
+    $expenseOnly = (bool) ($expenseOnly ?? false);
+    $filterOptionsRoute = $expenseOnly
+        ? route('business.financial-operations.expense-details.filter-options')
+        : route('business.financial-operations.billing-details.filter-options');
+    $exportRoute = $expenseOnly
+        ? route('business.financial-operations.expense-details.export')
+        : route('business.financial-operations.billing-details.export');
+    $exportProgressRoute = $expenseOnly
+        ? route('business.financial-operations.expense-details.export-progress')
+        : route('business.financial-operations.billing-details.export-progress');
+@endphp
+<div class="upstream-data-page billing-details-page {{ $expenseOnly ? 'expense-details-page' : '' }}" style="padding:0;">
     @include('business.pages.partials.upstream-data-styles')
     @include('business.pages.partials.multi-select')
     @include('business.pages.partials.date-range-picker')
@@ -84,9 +97,14 @@
         @media (max-width:520px) { .pd-stats { grid-template-columns:1fr; } }
     </style>
 
-    <h2 style="margin:.25rem 0 .5rem;font-size:1.05rem;">账单明细</h2>
+    <h2 style="margin:.25rem 0 .5rem;font-size:1.05rem;">{{ $pageTitle }}</h2>
     <div style="color:#595959;font-size:.8125rem;margin-bottom:.75rem;">
         数据源＝各平台已导入账单（与「店铺收款账户账单」同源）；<b>财务备注</b>、<b>财务类型</b>由科目映射表按「平台＋账单项目（wx 自动去前缀）」带出，匹配不到的留空并标红。
+        @if ($expenseOnly)
+            本页只展示科目映射表中<b>财务类型＝费用</b>的账单。
+        @else
+            同一交易单号跨月合并后已与订单实付对平的，差额备注优先显示为<b>差额=跨月收款（合并已对平）</b>；未对平仍显示<b>差额待核实</b>。
+        @endif
         账单项目不再单独筛选，直接在<b>关键词</b>里输入即可（关键词同时匹配记录编码 / 订单号 / 账单项目 / 商户订单号 / 备注）。
     </div>
 
@@ -143,6 +161,7 @@
                 <span class="cw-ms__values" data-role="values"></span>
             </span>
         </div>
+        @if (! $expenseOnly)
         <div class="upstream-data-field cw-ms pd-f-type" id="pdType" data-name="type"
              data-initial="{{ json_encode(array_values($filters['type']), JSON_UNESCAPED_UNICODE) }}">
             <span>财务类型</span>
@@ -154,6 +173,7 @@
                 <span class="cw-ms__values" data-role="values"></span>
             </span>
         </div>
+        @endif
         <div class="upstream-data-field cw-ms pd-f-remark" id="pdRemark" data-name="remark"
              data-initial="{{ json_encode(array_values($filters['remark'] ?? []), JSON_UNESCAPED_UNICODE) }}">
             <span>财务备注</span>
@@ -199,7 +219,7 @@
         <div style="padding:.75rem 1rem;border:1px solid #edcccc;border-radius:.75rem;background:#fdf3f3;color:#a32d2d;font-size:.8125rem;">{{ $error }}</div>
     @else
         <div class="pd-head">
-            <div><strong>账单明细</strong><span class="pd-head__count">{{ number_format($summary['rows']) }} 条</span></div>
+            <div><strong>{{ $pageTitle }}</strong><span class="pd-head__count">{{ number_format($summary['rows']) }} 条</span></div>
             <div class="pd-tools">
                 <select id="pdExportMode" title="选择导出范围" aria-label="导出范围">
                     <option value="page-visible">当前页（25 条）· 当前显示列</option>
@@ -309,7 +329,7 @@
             // 已勾选的值始终保留在列表里，方便取消。与科目映射表 / 业绩明细同一套交互。
             var form = document.getElementById('pdFilterForm');
             if (api && form && widgets.length) {
-                var endpoint = @json(route('business.financial-operations.billing-details.filter-options'));
+                var endpoint = @json($filterOptionsRoute, JSON_UNESCAPED_SLASHES);
                 var timer = null;
 
                 function currentParams() {
@@ -371,7 +391,7 @@
             var exportBtn = document.getElementById('pdExportBtn');
             if (!table || !modeEl || !exportBtn) { return; }
 
-            var exportBase = @json(route('business.financial-operations.billing-details.export'));
+            var exportBase = @json($exportRoute, JSON_UNESCAPED_SLASHES);
             var heads = Array.prototype.slice.call(table.querySelectorAll('thead th[data-col]'));
             var keys = heads.map(function (th) { return th.getAttribute('data-col'); });
             var labels = heads.map(function (th) { return th.textContent.trim(); });
@@ -453,7 +473,7 @@
             var progressBox = document.getElementById('pdExportProgress');
             var barEl = document.getElementById('pdExportBar');
             var textEl = document.getElementById('pdExportText');
-            var progressUrl = @json(route('business.financial-operations.billing-details.export-progress'));
+            var progressUrl = @json($exportProgressRoute, JSON_UNESCAPED_SLASHES);
             var pollTimer = null;
 
             function stopPolling() {

routes/admin.php

@@ -584,6 +584,18 @@ Route::post('workspace/trademark-management/tax-forecast-data-logic/edit', 'Busi
     ->middleware('business.page:trademark-management,tax-forecast-data-logic')
     ->name('business.tax-forecast-logic.update');
 
+Route::get('workspace/financial-operations/expense-details/export', 'Business\Pages@exportExpenseDetails')
+    ->middleware('business.page:financial-operations,expense-details')
+    ->name('business.financial-operations.expense-details.export');
+
+Route::get('workspace/financial-operations/expense-details/export-progress', 'Business\Pages@billingDetailsExportProgress')
+    ->middleware('business.page:financial-operations,expense-details')
+    ->name('business.financial-operations.expense-details.export-progress');
+
+Route::get('workspace/financial-operations/expense-details/filter-options', 'Business\Pages@expenseDetailsFilterOptions')
+    ->middleware('business.page:financial-operations,expense-details')
+    ->name('business.financial-operations.expense-details.filter-options');
+
 Route::get('workspace/financial-operations/billing-details/export', 'Business\Pages@exportBillingDetails')
     ->middleware('business.page:financial-operations,billing-details')
     ->name('business.financial-operations.billing-details.export');

tests/Feature/Business/PerformanceDetailsMetricDetailsTest.php

@@ -93,6 +93,7 @@ class PerformanceDetailsMetricDetailsTest extends FeatureTestCase
             'planting_amount' => null,
             'paid_amount' => 0,
             'difference' => 0,
+            'cross_month_balanced' => false,
             'match_status' => '已匹配',
             'remark' => null,
             'imported_at' => now(),
@@ -133,6 +134,7 @@ class PerformanceDetailsMetricDetailsTest extends FeatureTestCase
             $table->decimal('planting_amount', 20, 4)->nullable();
             $table->decimal('paid_amount', 20, 4)->nullable();
             $table->decimal('difference', 20, 4)->nullable();
+            $table->boolean('cross_month_balanced')->default(false);
             $table->string('match_status', 32)->nullable();
             $table->string('remark', 191)->nullable();
             $table->dateTime('imported_at');

tests/Feature/Settings/NavigationTest.php

@@ -130,6 +130,21 @@ class NavigationTest extends FeatureTestCase
             ->assertSeeText('店铺收款匹配订单明细尚未同步，请先执行 store-receipt:order-match:sync。');
     }
 
+    public function testExpenseDetailsPageIsAvailableAndForcedToExpenseCategory(): void
+    {
+        $this->loginAs()
+            ->get(route('business.pages.show', [
+                'section' => 'financial-operations',
+                'page' => 'expense-details',
+            ]))
+            ->assertOk()
+            ->assertSeeText('费用明细')
+            ->assertSeeText('本页只展示科目映射表中财务类型＝费用的账单。')
+            ->assertSee('/workspace/financial-operations/expense-details/export', false)
+            ->assertSee('/workspace/financial-operations/expense-details/filter-options', false)
+            ->assertDontSee('id="pdType"', false);
+    }
+
     public function testFinancialAnalysisPageIncludesInvoiceExpenseColumns(): void
     {
         $this->loginAs()
@@ -451,6 +466,17 @@ class NavigationTest extends FeatureTestCase
             array_column($refund['pages'], 'title')
         );
         $this->assertNotNull($financialOperations);
+        $financialTitles = array_column($financialOperations['pages'], 'title');
+        $this->assertNotContains('广告费用', $financialTitles);
+        $this->assertNotContains('营销费用', $financialTitles);
+        $performanceIndex = array_search('业绩明细', $financialTitles, true);
+        $expenseIndex = array_search('费用明细', $financialTitles, true);
+        $billingIndex = array_search('账单明细', $financialTitles, true);
+        $this->assertIsInt($performanceIndex);
+        $this->assertIsInt($expenseIndex);
+        $this->assertIsInt($billingIndex);
+        $this->assertLessThan($expenseIndex, $performanceIndex);
+        $this->assertLessThan($billingIndex, $expenseIndex);
         $smallPayment = collect($financialOperations['pages'])->firstWhere('slug', 'small-payment-work-orders');
         $this->assertSame('小额打款', $smallPayment['title'] ?? null);
         $this->assertGreaterThan(

tests/Feature/SystemSettings/UserPermissionsTest.php

@@ -169,6 +169,42 @@ class UserPermissionsTest extends FeatureTestCase
         );
     }
 
+    public function test_expense_details_follows_existing_financial_page_permissions(): void
+    {
+        $regular = $this->account('user');
+        $subject = 'user_'.$regular->id;
+        setting()->set('system.sidebar_permissions', [
+            'configured' => [$subject],
+            'subjects' => [$subject => [
+                'financial-operations/performance-details',
+                'financial-operations/billing-details',
+            ]],
+        ]);
+
+        $navigation = SidebarPermissions::navigationFor($regular);
+
+        $this->assertSame(['financial-operations'], array_column($navigation, 'slug'));
+        $this->assertSame(
+            ['performance-details', 'expense-details', 'billing-details'],
+            array_column($navigation[0]['pages'], 'slug')
+        );
+    }
+
+    public function test_expense_details_replaces_legacy_standalone_expense_entries(): void
+    {
+        $regular = $this->account('user');
+        $subject = 'user_'.$regular->id;
+        setting()->set('system.sidebar_permissions', [
+            'configured' => [$subject],
+            'subjects' => [$subject => ['financial-operations/advertising-expenses']],
+        ]);
+
+        $navigation = SidebarPermissions::navigationFor($regular);
+
+        $this->assertSame(['financial-operations'], array_column($navigation, 'slug'));
+        $this->assertSame(['expense-details'], array_column($navigation[0]['pages'], 'slug'));
+    }
+
     public function test_process_statistics_follows_the_violation_alert_page_permission(): void
     {
         // 只按页面键授权过的账号（旧配置）也要能看到新增的「流程统计」，与店铺违规预警同权限。

tests/Unit/EcommerceFinance/BillingDetailsExpenseFilterTest.php

@@ -0,0 +1,19 @@
+<?php
+
+namespace Tests\Unit\EcommerceFinance;
+
+use Modules\EcommerceFinance\View\BillingDetailsPageData;
+use Tests\TestCase;
+
+class BillingDetailsExpenseFilterTest extends TestCase
+{
+    public function test_expense_filter_overrides_user_selected_finance_type(): void
+    {
+        $filters = app(BillingDetailsPageData::class)->exportFilters(
+            ['type' => ['收入', '推广']],
+            ['type' => ['费用']],
+        );
+
+        $this->assertSame(['费用'], $filters['type']);
+    }
+}

tests/Unit/EcommerceFinance/CrossMonthBalanceMigrationTest.php

@@ -0,0 +1,42 @@
+<?php
+
+namespace Tests\Unit\EcommerceFinance;
+
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Schema;
+use Tests\TestCase;
+
+class CrossMonthBalanceMigrationTest extends TestCase
+{
+    public function test_migration_adds_column_and_lookup_index_and_can_roll_back(): void
+    {
+        $connection = 'business_mirror';
+        $schema = Schema::connection($connection);
+        $schema->dropIfExists('store_receipt_order_match_rows');
+        $schema->create('store_receipt_order_match_rows', function (Blueprint $table): void {
+            $table->increments('id');
+            $table->date('report_month');
+            $table->string('platform', 32);
+            $table->string('store_name', 191)->nullable();
+            $table->string('online_order_no', 64)->nullable();
+            $table->decimal('difference', 20, 4)->nullable();
+        });
+
+        $migration = require database_path(
+            'migrations/2026_10_24_210000_add_cross_month_balanced_to_store_receipt_order_match_rows.php'
+        );
+        $migration->up();
+
+        $this->assertTrue($schema->hasColumn('store_receipt_order_match_rows', 'cross_month_balanced'));
+        $this->assertTrue(collect($schema->getIndexes('store_receipt_order_match_rows'))
+            ->contains(static fn (array $index): bool => ($index['name'] ?? null) === 'store_receipt_cross_month_lookup_index'));
+        $this->assertSame(0, DB::connection($connection)->table('store_receipt_order_match_rows')->count());
+
+        $migration->down();
+
+        $this->assertFalse($schema->hasColumn('store_receipt_order_match_rows', 'cross_month_balanced'));
+        $this->assertFalse(collect($schema->getIndexes('store_receipt_order_match_rows'))
+            ->contains(static fn (array $index): bool => ($index['name'] ?? null) === 'store_receipt_cross_month_lookup_index'));
+    }
+}

tests/Unit/EcommerceFinance/PerformanceDifferenceRemarkTest.php

@@ -31,6 +31,7 @@ class PerformanceDifferenceRemarkTest extends TestCase
             'product_amount' => 0,
             'paid_amount' => 0,
             'difference' => 0,
+            'cross_month_balanced' => 0,
             'planting_amount' => null,
             'remark' => null,
         ], $attributes);
@@ -50,6 +51,29 @@ class PerformanceDifferenceRemarkTest extends TestCase
         ]));
     }
 
+    public function test_cross_month_balanced_rule_is_first_and_only_marks_reconciled_rows(): void
+    {
+        $rules = $this->baseRules();
+        $label = '差额=跨月收款（合并已对平）';
+
+        $this->assertSame($label, array_key_first($rules));
+        $this->assertSame('cross_month_balanced = 1', $rules[$label]);
+        $this->assertSame($label, $this->remark([
+            'platform' => '淘系支付宝',
+            'income_amount' => 2713.20,
+            'paid_amount' => 3488.40,
+            'difference' => -775.20,
+            'cross_month_balanced' => 1,
+        ]));
+        $this->assertSame('差额待核实', $this->remark([
+            'platform' => '淘系支付宝',
+            'income_amount' => 2713.20,
+            'paid_amount' => 3488.40,
+            'difference' => -775.20,
+            'cross_month_balanced' => 0,
+        ]));
+    }
+
     public function test_pinduoduo_partial_refund_marks_platform_payment_discount(): void
     {
         $this->assertSame('差额=平台支付立减', $this->remark([