From b0fdeb88936eaebdee52f29b11966cc2a930e9ed Mon Sep 17 00:00:00 2001
From: shanshi <3316401569@qq.com>
Date: Fri, 6 Nov 2026 16:55:10 +0800
Subject: [PATCH] =?UTF-8?q?feat:=20=E9=9A=94=E7=A6=BB=E6=9C=B1=E4=BF=8A?=
 =?UTF-8?q?=E7=A5=A5=E6=9C=88=E5=BA=A6=E8=B4=A6=E5=8D=95=E8=B4=A6=E6=88=B7?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

---
 app/Console/Commands/VerifyFinanceLedger.php  |  23 +-
 .../Controllers/Business/FinanceLedger.php    |  49 +++--
 .../FinanceLedgerIndependentAccounts.php      |  36 ++++
 .../Services/CompanyAlipayBillImporter.php    |   6 +
 .../CompanyAlipayStatementImporter.php        |   4 +
 .../Services/FinanceLedgerAccountTemplate.php |   3 +-
 .../Services/FinanceLedgerCalculator.php      |  28 ++-
 .../FinanceLedgerPayableMappingBulk.php       |   4 +-
 .../Services/FinanceLedgerShopDirectory.php   |   3 +-
 .../Services/FinanceLedgerShopMappingBulk.php |   6 +-
 .../FinanceLedgerSnapshotImporter.php         |   2 +
 .../FinanceLedgerTransactionWriter.php        |   2 +
 .../View/FinanceLedgerPageData.php            | 196 ++++++++++++++----
 .../EcommerceFinance/View/ShopFlowQuery.php   |  16 +-
 .../pages/financial-ledger/ledger.blade.php   |  41 +++-
 .../FinanceLedgerHeaderControlsTest.php       | 105 ++++++++++
 .../FinanceLedgerManualTransactionTest.php    | 116 +++++++++--
 tests/Feature/Business/ShopFlowPageTest.php   |  31 +++
 .../Console/ImportCompanyAlipayBillsTest.php  |  23 ++
 .../ImportCompanyAlipayStatementTest.php      |  47 +++++
 .../FinanceLedgerCalculatorTest.php           |  46 ++++
 21 files changed, 691 insertions(+), 96 deletions(-)
 create mode 100644 app/Utilities/FinanceLedgerIndependentAccounts.php

diff --git a/app/Console/Commands/VerifyFinanceLedger.php b/app/Console/Commands/VerifyFinanceLedger.php
index 9d2e8cb9..bf467440 100644
--- a/app/Console/Commands/VerifyFinanceLedger.php
+++ b/app/Console/Commands/VerifyFinanceLedger.php
@@ -2,6 +2,7 @@
 
 namespace App\Console\Commands;
 
+use App\Utilities\FinanceLedgerIndependentAccounts;
 use Illuminate\Console\Command;
 use Illuminate\Support\Facades\DB;
 
@@ -14,19 +15,23 @@ class VerifyFinanceLedger extends Command
     public function handle(): int
     {
         $db = DB::connection((string) config('upstream_mirrors.connection', 'business_mirror'));
-        $accounts = (int) $db->table('fin_accounts')->count();
+        $accountQuery = FinanceLedgerIndependentAccounts::exclude($db->table('fin_accounts'));
+        $openingQuery = FinanceLedgerIndependentAccounts::exclude($db->table('fin_account_opening'));
+        $transactionQuery = FinanceLedgerIndependentAccounts::exclude($db->table('fin_transactions'));
+        $mappingQuery = FinanceLedgerIndependentAccounts::exclude($db->table('fin_account_map'));
+        $accounts = (int) (clone $accountQuery)->count();
         $shops = (int) $db->table('fin_shops')->count();
         $companies = (int) $db->table('fin_companies')->count();
-        $openingRows = (int) $db->table('fin_account_opening')->count();
-        $transactions = (int) $db->table('fin_transactions')->count();
+        $openingRows = (int) (clone $openingQuery)->count();
+        $transactions = (int) (clone $transactionQuery)->count();
         $flows = (int) $db->table('fin_daily_flows')->count();
-        $maps = (int) $db->table('fin_account_map')->count();
-        $mapped = (int) $db->table('fin_account_map')->whereNotNull('account_short')->where('account_short', '<>', '')->count();
+        $maps = (int) (clone $mappingQuery)->count();
+        $mapped = (int) (clone $mappingQuery)->whereNotNull('account_short')->where('account_short', '<>', '')->count();
 
-        $accountBalance = round((float) $db->table('fin_accounts')->sum('current_balance'), 2);
-        $openingSum = round((float) $db->table('fin_account_opening')->sum('opening_balance'), 2);
-        $income = round((float) $db->table('fin_transactions')->sum('income'), 2);
-        $expense = round((float) $db->table('fin_transactions')->sum('expense'), 2);
+        $accountBalance = round((float) (clone $accountQuery)->sum('current_balance'), 2);
+        $openingSum = round((float) (clone $openingQuery)->sum('opening_balance'), 2);
+        $income = round((float) (clone $transactionQuery)->sum('income'), 2);
+        $expense = round((float) (clone $transactionQuery)->sum('expense'), 2);
         $flowOpening = round((float) $db->table('fin_daily_flows')->sum('opening_balance'), 2);
         $flowInflow = round((float) $db->table('fin_daily_flows')->sum('inflow'), 2);
         $flowOutflow = round((float) $db->table('fin_daily_flows')->sum('outflow'), 2);
diff --git a/app/Http/Controllers/Business/FinanceLedger.php b/app/Http/Controllers/Business/FinanceLedger.php
index d7ebb777..46abc8f6 100644
--- a/app/Http/Controllers/Business/FinanceLedger.php
+++ b/app/Http/Controllers/Business/FinanceLedger.php
@@ -6,6 +6,7 @@ use App\Utilities\FinanceLedgerAccountStatus;
 use App\Utilities\FinanceLedgerAccountShouldKeep;
 use App\Utilities\FinanceLedgerAccountType;
 use App\Utilities\FinanceLedgerAccess;
+use App\Utilities\FinanceLedgerIndependentAccounts;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 use Illuminate\Routing\Controller;
@@ -84,10 +85,11 @@ class FinanceLedger extends Controller
         if ($accountType !== '') {
             $connection = DB::connection((string) config('upstream_mirrors.connection', 'business_mirror'));
             $allowedTypes = FinanceLedgerAccountType::options(
-                $connection->table('fin_accounts')
+                FinanceLedgerIndependentAccounts::exclude($connection->table('fin_accounts'))
                     ->whereNotNull('account_type')->where('account_type', '<>', '')
                     ->distinct()->pluck('account_type')->all(),
                 $connection->table('fin_account_type_overrides')
+                    ->whereNotIn('account_short', FinanceLedgerIndependentAccounts::names())
                     ->whereNotNull('account_type')->where('account_type', '<>', '')
                     ->distinct()->pluck('account_type')->all(),
             );
@@ -110,7 +112,7 @@ class FinanceLedger extends Controller
             'ok' => true,
             'message' => $message,
             'account' => $result,
-            'total_accounts' => $connection->table('fin_accounts')->count(),
+            'total_accounts' => FinanceLedgerIndependentAccounts::exclude($connection->table('fin_accounts'))->count(),
             'total_companies' => $connection->table('fin_companies')->count(),
         ], 201, ['Cache-Control' => 'private, no-store']);
     }
@@ -180,7 +182,10 @@ class FinanceLedger extends Controller
             'pending_owner' => trim((string) $request->query('pending_owner', '')),
         ];
 
-        $query = $connection->table('fin_accounts as accounts')
+        $query = FinanceLedgerIndependentAccounts::exclude(
+            $connection->table('fin_accounts as accounts'),
+            'accounts.account_short',
+        )
             ->join('fin_account_statuses as account_status', 'account_status.account_short', '=', 'accounts.account_short')
             ->leftJoin('fin_account_type_overrides as type_override', 'type_override.account_short', '=', 'accounts.account_short')
             ->leftJoin('fin_account_todos as account_todo', 'account_todo.account_short', '=', 'accounts.account_short')
@@ -304,10 +309,11 @@ class FinanceLedger extends Controller
         });
 
         $typeOptions = FinanceLedgerAccountType::options(
-            $connection->table('fin_accounts')
+            FinanceLedgerIndependentAccounts::exclude($connection->table('fin_accounts'))
                 ->whereNotNull('account_type')->where('account_type', '<>', '')
                 ->distinct()->orderBy('account_type')->pluck('account_type')->all(),
             $connection->table('fin_account_type_overrides')
+                ->whereNotIn('account_short', FinanceLedgerIndependentAccounts::names())
                 ->whereNotNull('account_type')->where('account_type', '<>', '')
                 ->distinct()->orderBy('account_type')->pluck('account_type')->all(),
         );
@@ -385,7 +391,10 @@ class FinanceLedger extends Controller
             $headerFilterValue = '';
         }
 
-        $query = $connection->table('fin_accounts as accounts')
+        $query = FinanceLedgerIndependentAccounts::exclude(
+            $connection->table('fin_accounts as accounts'),
+            'accounts.account_short',
+        )
             ->leftJoin('fin_account_statuses as account_status', 'account_status.account_short', '=', 'accounts.account_short')
             ->leftJoin('fin_account_type_overrides as type_override', 'type_override.account_short', '=', 'accounts.account_short')
             ->leftJoin('fin_account_keep_todos as account_todo', 'account_todo.account_short', '=', 'accounts.account_short')
@@ -1114,9 +1123,12 @@ class FinanceLedger extends Controller
         abort_unless(FinanceLedgerAccess::canEditTransactions(user()), 403, '当前账号没有新增手工动账明细权限。');
 
         $openingDate = (string) config('finance_ledger.opening_date', '2026-10-17');
+        $isIndependent = FinanceLedgerIndependentAccounts::contains($request->input('account_short'));
         $data = $request->validate([
             'idempotency_key' => ['required', 'uuid'],
-            'txn_date' => ['required', 'date', 'after_or_equal:' . $openingDate],
+            'txn_date' => $isIndependent
+                ? ['required', 'date']
+                : ['required', 'date', 'after_or_equal:' . $openingDate],
             'account_short' => ['required', 'string', 'max:100'],
             'counterparty_info' => ['nullable', 'string', 'max:255'],
             'detail' => ['required', 'string', 'max:4000'],
@@ -1210,6 +1222,8 @@ class FinanceLedger extends Controller
             ->where('account_short', $accountShort)
             ->whereDate('flow_date', (string) $row->txn_date)
             ->first(['flow_date', 'opening_balance', 'inflow', 'outflow', 'closing_balance']);
+        $summary = $pageData->transactionSummary();
+        $isIndependent = FinanceLedgerIndependentAccounts::contains($accountShort);
         return response()->json([
             'ok' => true,
             'created' => $inserted,
@@ -1231,7 +1245,9 @@ class FinanceLedger extends Controller
             'account' => [
                 'account_short' => (string) ($accountInfo->account_short ?? $accountShort),
                 'company_name' => (string) ($accountInfo->company_name ?? ''),
-                'current_balance' => round((float) ($accountInfo->current_balance ?? 0), 2),
+                'current_balance' => $isIndependent
+                    ? $summary['current_balance']
+                    : round((float) ($accountInfo->current_balance ?? 0), 2),
             ],
             'daily_flow' => $flow === null ? null : [
                 'flow_date' => (string) $flow->flow_date,
@@ -1240,8 +1256,8 @@ class FinanceLedger extends Controller
                 'outflow' => round((float) $flow->outflow, 2),
                 'closing_balance' => round((float) $flow->closing_balance, 2),
             ],
-            'summary' => $pageData->transactionSummary(),
-            'total_transactions' => $connection->table('fin_transactions')->count(),
+            'summary' => $summary,
+            'total_transactions' => $pageData->globalTransactionCount(),
             'next_idempotency_key' => (string) Str::uuid(),
         ], $inserted ? 201 : 200, ['Cache-Control' => 'private, no-store']);
     }
@@ -1535,8 +1551,11 @@ class FinanceLedger extends Controller
         abort_unless(FinanceLedgerAccess::canEditTransactions(user()), 403, '当前账号没有编辑手工动账明细权限。');
 
         $openingDate = (string) config('finance_ledger.opening_date', '2026-10-17');
+        $isIndependent = FinanceLedgerIndependentAccounts::contains($request->input('account_short'));
         $data = $request->validate([
-            'txn_date' => ['required', 'date', 'after_or_equal:' . $openingDate],
+            'txn_date' => $isIndependent
+                ? ['required', 'date']
+                : ['required', 'date', 'after_or_equal:' . $openingDate],
             'account_short' => ['required', 'string', 'max:100'],
             'counterparty_info' => ['nullable', 'string', 'max:255'],
             'detail' => ['required', 'string', 'max:4000'],
@@ -1550,7 +1569,9 @@ class FinanceLedger extends Controller
         return response()->json([
             'ok' => true,
             'transaction' => $editor->update($id, $data),
-            'message' => '手工明细已保存并重新计算资金流水。',
+            'message' => FinanceLedgerIndependentAccounts::contains($data['account_short'])
+                ? '手工明细已保存到独立账单。'
+                : '手工明细已保存并重新计算资金流水。',
         ], 200, ['Cache-Control' => 'private, no-store']);
     }
 
@@ -1561,12 +1582,14 @@ class FinanceLedger extends Controller
     {
         abort_unless(FinanceLedgerAccess::canEditTransactions(user()), 403, '当前账号没有删除手工动账明细权限。');
 
-        $editor->delete($id);
+        $deleted = $editor->delete($id);
 
         return response()->json([
             'ok' => true,
             'deleted' => true,
-            'message' => '手工明细已删除并重新计算资金流水。',
+            'message' => FinanceLedgerIndependentAccounts::contains($deleted['account_short'] ?? null)
+                ? '手工明细已从独立账单删除。'
+                : '手工明细已删除并重新计算资金流水。',
         ], 200, ['Cache-Control' => 'private, no-store']);
     }
 
diff --git a/app/Utilities/FinanceLedgerIndependentAccounts.php b/app/Utilities/FinanceLedgerIndependentAccounts.php
new file mode 100644
index 00000000..88b6bda6
--- /dev/null
+++ b/app/Utilities/FinanceLedgerIndependentAccounts.php
@@ -0,0 +1,36 @@
+<?php
+
+namespace App\Utilities;
+
+use Illuminate\Database\Query\Builder;
+
+/**
+ * 独立月度账单账户。
+ *
+ * 这些账户的明细只在动账明细专属页展示和汇总，不进入账户总表、每日资金流水、
+ * 店铺收支明细或其他动账汇总。
+ */
+final class FinanceLedgerIndependentAccounts
+{
+    public const ACCOUNTS = [
+        '朱俊祥支付宝',
+        '朱俊祥微信',
+    ];
+
+    public static function contains(mixed $accountShort): bool
+    {
+        return in_array(trim((string) $accountShort), self::ACCOUNTS, true);
+    }
+
+    public static function names(): array
+    {
+        return self::ACCOUNTS;
+    }
+
+    public static function exclude(Builder $query, string $column = 'account_short'): Builder
+    {
+        return $query->where(function (Builder $scope) use ($column): void {
+            $scope->whereNull($column)->orWhereNotIn($column, self::ACCOUNTS);
+        });
+    }
+}
diff --git a/modules/EcommerceFinance/Services/CompanyAlipayBillImporter.php b/modules/EcommerceFinance/Services/CompanyAlipayBillImporter.php
index c600a7ec..3d477a0f 100644
--- a/modules/EcommerceFinance/Services/CompanyAlipayBillImporter.php
+++ b/modules/EcommerceFinance/Services/CompanyAlipayBillImporter.php
@@ -2,6 +2,7 @@
 
 namespace Modules\EcommerceFinance\Services;
 
+use App\Utilities\FinanceLedgerIndependentAccounts;
 use Carbon\CarbonImmutable;
 use Illuminate\Database\ConnectionInterface;
 use Illuminate\Database\DatabaseManager;
@@ -48,6 +49,11 @@ class CompanyAlipayBillImporter
         }
 
         $account = $this->account($accountNo, $accountShort);
+        if (FinanceLedgerIndependentAccounts::contains($account->account_short)) {
+            throw new InvalidArgumentException(
+                '“' . $account->account_short . '”是独立月度账单账户，请使用账务组合查询月度导入。',
+            );
+        }
         $rows = $this->rows($path, $accountNo, $account->account_short, $date);
         if ($rows === []) {
             throw new InvalidArgumentException("支付宝账单中没有 {$date} 的有效交易，已保留原有动账明细。");
diff --git a/modules/EcommerceFinance/Services/CompanyAlipayStatementImporter.php b/modules/EcommerceFinance/Services/CompanyAlipayStatementImporter.php
index e35400c9..c8ca1e62 100644
--- a/modules/EcommerceFinance/Services/CompanyAlipayStatementImporter.php
+++ b/modules/EcommerceFinance/Services/CompanyAlipayStatementImporter.php
@@ -2,6 +2,7 @@
 
 namespace Modules\EcommerceFinance\Services;
 
+use App\Utilities\FinanceLedgerIndependentAccounts;
 use Carbon\CarbonImmutable;
 use Illuminate\Database\ConnectionInterface;
 use Illuminate\Database\DatabaseManager;
@@ -86,6 +87,9 @@ class CompanyAlipayStatementImporter
             ));
         }
 
+        if (FinanceLedgerIndependentAccounts::contains($account->account_short) && $replaceSources === []) {
+            $replaceSources = [self::SOURCE];
+        }
         $replaceIds = $this->replacementIds($account, $from, $to, $replaceSources);
         $result = [
             'dry_run' => $dryRun,
diff --git a/modules/EcommerceFinance/Services/FinanceLedgerAccountTemplate.php b/modules/EcommerceFinance/Services/FinanceLedgerAccountTemplate.php
index f5658433..8af03bf2 100644
--- a/modules/EcommerceFinance/Services/FinanceLedgerAccountTemplate.php
+++ b/modules/EcommerceFinance/Services/FinanceLedgerAccountTemplate.php
@@ -2,6 +2,7 @@
 
 namespace Modules\EcommerceFinance\Services;
 
+use App\Utilities\FinanceLedgerIndependentAccounts;
 use App\Utilities\FinanceLedgerAccountStatus;
 use App\Utilities\FinanceLedgerAccountShouldKeep;
 use App\Utilities\FinanceLedgerAccountType;
@@ -185,7 +186,7 @@ class FinanceLedgerAccountTemplate
     private function accountTypes(): array
     {
         $connection = DB::connection((string) config('upstream_mirrors.connection', 'business_mirror'));
-        $base = $connection->table('fin_accounts')
+        $base = FinanceLedgerIndependentAccounts::exclude($connection->table('fin_accounts'))
             ->whereNotNull('account_type')->where('account_type', '<>', '')
             ->distinct()->pluck('account_type')->all();
         $overrides = $connection->table('fin_account_type_overrides')
diff --git a/modules/EcommerceFinance/Services/FinanceLedgerCalculator.php b/modules/EcommerceFinance/Services/FinanceLedgerCalculator.php
index 65916f57..e24ae0c3 100644
--- a/modules/EcommerceFinance/Services/FinanceLedgerCalculator.php
+++ b/modules/EcommerceFinance/Services/FinanceLedgerCalculator.php
@@ -3,6 +3,7 @@
 namespace Modules\EcommerceFinance\Services;
 
 use App\Utilities\FinanceLedgerAccountStatus;
+use App\Utilities\FinanceLedgerIndependentAccounts;
 use Illuminate\Support\Facades\DB;
 
 /**
@@ -30,7 +31,9 @@ class FinanceLedgerCalculator
             ->groupBy('account_short')
             ->map(static fn ($rows) => $rows->last());
 
-        $accountCompanies = $connection->table('fin_accounts')
+        $accountCompanies = FinanceLedgerIndependentAccounts::exclude(
+            $connection->table('fin_accounts'),
+        )
             ->select(['account_short', 'company_name'])
             ->whereNotNull('account_short')
             ->where('account_short', '<>', '')
@@ -225,11 +228,24 @@ class FinanceLedgerCalculator
 
             $this->refreshAccountAmounts();
 
-            $companies = $connection->table('fin_accounts')
+            $companies = FinanceLedgerIndependentAccounts::exclude(
+                $connection->table('fin_accounts'),
+            )
                 ->selectRaw('company_name, SUM(current_balance) AS balance')
                 ->groupBy('company_name')
                 ->pluck('balance', 'company_name')
                 ->all();
+            foreach ($connection->table('fin_accounts')
+                ->whereIn('account_short', FinanceLedgerIndependentAccounts::names())
+                ->whereNotNull('company_name')
+                ->where('company_name', '<>', '')
+                ->distinct()
+                ->pluck('company_name') as $companyName) {
+                $companyName = (string) $companyName;
+                if (! array_key_exists($companyName, $companies)) {
+                    $companies[$companyName] = 0;
+                }
+            }
 
             $this->updateBalances(
                 $connection,
@@ -259,6 +275,10 @@ class FinanceLedgerCalculator
     {
         $connection = $this->connection();
         if ($accountShort !== null) {
+            if (FinanceLedgerIndependentAccounts::contains($accountShort)) {
+                return 0;
+            }
+
             $status = $connection->table('fin_account_statuses')
                 ->where('account_short', $accountShort)
                 ->value('status');
@@ -279,10 +299,12 @@ class FinanceLedgerCalculator
             ->where('status', '<>', FinanceLedgerAccountStatus::NORMAL)
             ->pluck('account_short')
             ->filter()
+            ->reject(static fn (mixed $account): bool => FinanceLedgerIndependentAccounts::contains($account))
             ->unique()
             ->values()
             ->all();
-        $normalCount = $connection->table('fin_accounts')->update([
+        $normalQuery = FinanceLedgerIndependentAccounts::exclude($connection->table('fin_accounts'));
+        $normalCount = $normalQuery->update([
             'daily_available' => $connection->raw('current_balance'),
             'blocked_amount' => 0,
             'updated_at' => now(),
diff --git a/modules/EcommerceFinance/Services/FinanceLedgerPayableMappingBulk.php b/modules/EcommerceFinance/Services/FinanceLedgerPayableMappingBulk.php
index e607681b..54e262db 100644
--- a/modules/EcommerceFinance/Services/FinanceLedgerPayableMappingBulk.php
+++ b/modules/EcommerceFinance/Services/FinanceLedgerPayableMappingBulk.php
@@ -3,6 +3,7 @@
 namespace Modules\EcommerceFinance\Services;
 
 use App\Models\Auth\User;
+use App\Utilities\FinanceLedgerIndependentAccounts;
 use Illuminate\Support\Facades\DB;
 
 /**
@@ -17,7 +18,8 @@ class FinanceLedgerPayableMappingBulk
     {
         $connection = $this->connection();
         $accountsByCompany = [];
-        foreach ($connection->table('fin_accounts')->get(['company_name', 'account_short', 'account_type']) as $account) {
+        foreach (FinanceLedgerIndependentAccounts::exclude($connection->table('fin_accounts'))
+            ->get(['company_name', 'account_short', 'account_type']) as $account) {
             $company = trim((string) $account->company_name);
             $accountShort = trim((string) $account->account_short);
             if ($company === '' || $accountShort === '') {
diff --git a/modules/EcommerceFinance/Services/FinanceLedgerShopDirectory.php b/modules/EcommerceFinance/Services/FinanceLedgerShopDirectory.php
index 5a734bf8..85bd1cfb 100644
--- a/modules/EcommerceFinance/Services/FinanceLedgerShopDirectory.php
+++ b/modules/EcommerceFinance/Services/FinanceLedgerShopDirectory.php
@@ -2,6 +2,7 @@
 
 namespace Modules\EcommerceFinance\Services;
 
+use App\Utilities\FinanceLedgerIndependentAccounts;
 use Illuminate\Database\DatabaseManager;
 use Illuminate\Support\Facades\Schema;
 use Modules\EcommerceFinance\Repositories\BusinessInformationMirrorRepository;
@@ -192,7 +193,7 @@ class FinanceLedgerShopDirectory
             return ['by_account_no' => [], 'by_short' => []];
         }
 
-        $accounts = $connection->table('fin_accounts')
+        $accounts = FinanceLedgerIndependentAccounts::exclude($connection->table('fin_accounts'))
             ->get(['account_short', 'account_no', 'bank_name', 'account_type'])
             ->filter(function (object $account): bool {
                 $label = (string) ($account->account_type ?? '') . ' ' . (string) ($account->bank_name ?? '');
diff --git a/modules/EcommerceFinance/Services/FinanceLedgerShopMappingBulk.php b/modules/EcommerceFinance/Services/FinanceLedgerShopMappingBulk.php
index 7c2a0bbe..81a55ddd 100644
--- a/modules/EcommerceFinance/Services/FinanceLedgerShopMappingBulk.php
+++ b/modules/EcommerceFinance/Services/FinanceLedgerShopMappingBulk.php
@@ -3,6 +3,7 @@
 namespace Modules\EcommerceFinance\Services;
 
 use App\Models\Auth\User;
+use App\Utilities\FinanceLedgerIndependentAccounts;
 use Illuminate\Support\Facades\DB;
 
 /**
@@ -22,7 +23,10 @@ class FinanceLedgerShopMappingBulk
             ->where('account_short', '<>', '/')
             ->pluck('account_short', 'shop_name');
         $masterAccounts = array_fill_keys(
-            $connection->table('fin_accounts')->distinct()->pluck('account_short')->all(),
+            FinanceLedgerIndependentAccounts::exclude($connection->table('fin_accounts'))
+                ->distinct()
+                ->pluck('account_short')
+                ->all(),
             true,
         );
         $rows = $connection->table('fin_account_map')
diff --git a/modules/EcommerceFinance/Services/FinanceLedgerSnapshotImporter.php b/modules/EcommerceFinance/Services/FinanceLedgerSnapshotImporter.php
index 9493935b..119d18d7 100644
--- a/modules/EcommerceFinance/Services/FinanceLedgerSnapshotImporter.php
+++ b/modules/EcommerceFinance/Services/FinanceLedgerSnapshotImporter.php
@@ -2,6 +2,7 @@
 
 namespace Modules\EcommerceFinance\Services;
 
+use App\Utilities\FinanceLedgerIndependentAccounts;
 use Illuminate\Support\Facades\DB;
 use RuntimeException;
 
@@ -102,6 +103,7 @@ class FinanceLedgerSnapshotImporter
         $connection->transaction(function () use ($connection, $rows, $now): void {
             $connection->table('fin_transactions')
                 ->where('source', '<>', FinanceLedgerTransactionWriter::MANUAL_SOURCE)
+                ->whereNotIn('account_short', FinanceLedgerIndependentAccounts::names())
                 ->delete();
             foreach (array_chunk($rows, 500) as $chunk) {
                 $connection->table('fin_transactions')->insert($chunk);
diff --git a/modules/EcommerceFinance/Services/FinanceLedgerTransactionWriter.php b/modules/EcommerceFinance/Services/FinanceLedgerTransactionWriter.php
index b89e9729..493beb53 100644
--- a/modules/EcommerceFinance/Services/FinanceLedgerTransactionWriter.php
+++ b/modules/EcommerceFinance/Services/FinanceLedgerTransactionWriter.php
@@ -2,6 +2,7 @@
 
 namespace Modules\EcommerceFinance\Services;
 
+use App\Utilities\FinanceLedgerIndependentAccounts;
 use Illuminate\Support\Facades\DB;
 use RuntimeException;
 
@@ -101,6 +102,7 @@ class FinanceLedgerTransactionWriter
             if ($replaceExisting) {
                 $connection->table('fin_transactions')
                     ->whereNotIn('source', [self::MANUAL_SOURCE, self::SHOP_WITHDRAWAL_SOURCE])
+                    ->whereNotIn('account_short', FinanceLedgerIndependentAccounts::names())
                     ->delete();
             }
             foreach (array_chunk($rows, 500) as $chunk) {
diff --git a/modules/EcommerceFinance/View/FinanceLedgerPageData.php b/modules/EcommerceFinance/View/FinanceLedgerPageData.php
index 7d76e117..d1ba8dbb 100644
--- a/modules/EcommerceFinance/View/FinanceLedgerPageData.php
+++ b/modules/EcommerceFinance/View/FinanceLedgerPageData.php
@@ -8,6 +8,7 @@ use App\Utilities\FinanceLedgerAccountStatus;
 use App\Utilities\FinanceLedgerAccountShouldKeep;
 use App\Utilities\FinanceLedgerAccountType;
 use App\Utilities\FinanceLedgerAccess;
+use App\Utilities\FinanceLedgerIndependentAccounts;
 use Carbon\CarbonImmutable;
 use Illuminate\Database\Query\Builder;
 use Illuminate\Pagination\LengthAwarePaginator;
@@ -37,9 +38,9 @@ class FinanceLedgerPageData
     ];
 
     public const TRANSACTION_VIEWS = [
-        'all' => ['title' => '全部明细', 'account_short' => null],
-        'zhu-junxiang-alipay' => ['title' => '朱俊祥支付宝', 'account_short' => '朱俊祥支付宝'],
-        'zhu-junxiang-wechat' => ['title' => '朱俊祥微信', 'account_short' => '朱俊祥微信'],
+        'all' => ['title' => '全部明细', 'account_short' => null, 'independent' => false],
+        'zhu-junxiang-alipay' => ['title' => '朱俊祥支付宝', 'account_short' => '朱俊祥支付宝', 'independent' => true],
+        'zhu-junxiang-wechat' => ['title' => '朱俊祥微信', 'account_short' => '朱俊祥微信', 'independent' => true],
     ];
 
     private const ACCOUNT_FILTER_EMPTY = '__empty__';
@@ -66,7 +67,9 @@ class FinanceLedgerPageData
         $availableBreakdown = $this->availableBreakdown($shops);
         $flows = $this->flows($flowPeriod);
         $transactions = $this->transactions($transactionView['account_short'], $transactionPeriod);
-        $transactionViewAccountExists = $transactionView['account_short'] === null
+        $transactionViewIsIndependent = (bool) ($transactionView['independent'] ?? false);
+        $transactionViewAccountExists = $transactionViewIsIndependent
+            || $transactionView['account_short'] === null
             || $this->db()->table('fin_accounts')
                 ->where('account_short', $transactionView['account_short'])
                 ->exists();
@@ -93,6 +96,7 @@ class FinanceLedgerPageData
             'ledgerTransactionViews' => self::TRANSACTION_VIEWS,
             'ledgerTransactionViewAccount' => $transactionView['account_short'],
             'ledgerTransactionViewAccountExists' => $transactionViewAccountExists,
+            'ledgerTransactionViewIsIndependent' => $transactionViewIsIndependent,
             'ledgerMapping' => $this->mapping($mappingPeriod),
             'ledgerMappingPeriod' => $mappingPeriod,
             'ledgerSourceSummary' => $this->sourceSummary($sourcePeriod),
@@ -116,7 +120,10 @@ class FinanceLedgerPageData
 
     private function accounts(): array
     {
-        $query = $this->db()->table('fin_accounts as a');
+        $query = FinanceLedgerIndependentAccounts::exclude(
+            $this->db()->table('fin_accounts as a'),
+            'a.account_short',
+        );
         $keyword = trim((string) request('accounts_q', ''));
         if ($keyword !== '') {
             $query->where(function (Builder $builder) use ($keyword): void {
@@ -534,7 +541,8 @@ class FinanceLedgerPageData
      */
     private function availableBreakdown(array $shops): array
     {
-        $bankAvailable = round((float) $this->db()->table('fin_accounts')->sum('daily_available'), 2);
+        $bankAvailableQuery = FinanceLedgerIndependentAccounts::exclude($this->db()->table('fin_accounts'));
+        $bankAvailable = round((float) $bankAvailableQuery->sum('daily_available'), 2);
         $shopAvailable = round((float) ($shops['overall_summary']['balance'] ?? 0), 2);
 
         return [
@@ -547,7 +555,7 @@ class FinanceLedgerPageData
 
     private function flows(array $period): array
     {
-        $query = $this->db()->table('fin_daily_flows');
+        $query = FinanceLedgerIndependentAccounts::exclude($this->db()->table('fin_daily_flows'));
         $this->applyDateRange($query, 'flow_date', $period);
         foreach (['flows_company' => 'company_name', 'flows_account' => 'account_short'] as $param => $column) {
             $value = trim((string) request($param, ''));
@@ -629,6 +637,7 @@ class FinanceLedgerPageData
         if ($forcedAccountShort !== null) {
             $query->whereRaw($effectiveAccount . ' = ?', [$forcedAccountShort]);
         } else {
+            $this->excludeIndependentEffectiveAccount($query);
             $account = trim((string) request('txns_account', ''));
             if ($account !== '') {
                 $query->whereRaw($effectiveAccount . ' LIKE ?', ['%' . $account . '%']);
@@ -712,12 +721,18 @@ class FinanceLedgerPageData
 
     private function transactionSummaryMetrics(Builder $query, ?string $accountShort, array $period): array
     {
+        $isIndependent = FinanceLedgerIndependentAccounts::contains($accountShort);
+
         return [
             'count' => (clone $query)->count(),
-            'previous_closing' => $this->transactionPreviousMonthClosing($accountShort, $period),
+            'previous_closing' => $isIndependent
+                ? $this->independentTransactionOpening((string) $accountShort, $period)
+                : $this->transactionPreviousMonthClosing($accountShort, $period),
             'income' => round((float) (clone $query)->sum('t.income'), 2),
             'expense' => round((float) (clone $query)->sum('t.expense'), 2),
-            'current_balance' => $this->transactionCurrentBalance($accountShort),
+            'current_balance' => $isIndependent
+                ? $this->independentTransactionCurrentBalance((string) $accountShort)
+                : $this->transactionCurrentBalance($accountShort),
         ];
     }
 
@@ -727,6 +742,7 @@ class FinanceLedgerPageData
         if ($accountShort !== null) {
             $query->where('account_short', $accountShort);
         } else {
+            FinanceLedgerIndependentAccounts::exclude($query);
             $account = trim((string) request('txns_account', ''));
             if ($account !== '') {
                 $query->where('account_short', 'like', '%' . $account . '%');
@@ -790,20 +806,83 @@ class FinanceLedgerPageData
             return;
         }
 
+        FinanceLedgerIndependentAccounts::exclude($query, 'f.account_short');
         $account = trim((string) request('txns_account', ''));
         if ($account !== '') {
             $query->where('f.account_short', 'like', '%' . $account . '%');
         }
     }
 
+    public function globalTransactionCount(): int
+    {
+        $query = $this->transactionScopeQuery();
+        $this->excludeIndependentEffectiveAccount($query);
+
+        return (clone $query)->count();
+    }
+
+    private function independentTransactionOpening(string $accountShort, array $period): ?float
+    {
+        $historyQuery = $this->transactionScopeQuery();
+        $effectiveAccount = $this->transactionHeaderColumns()['effective_account_short']['sort'];
+        $historyQuery->whereRaw($effectiveAccount . ' = ?', [$accountShort])
+            ->whereNotNull('t.balance');
+
+        $periodQuery = clone $historyQuery;
+        $this->applyDateRange($periodQuery, 't.txn_date', $period);
+        $first = $periodQuery
+            ->orderBy('t.txn_date')
+            ->orderBy('t.id')
+            ->first(['t.txn_date', 't.income', 't.expense', 't.balance']);
+        if ($first !== null) {
+            return round(
+                (float) $first->balance - (float) $first->income + (float) $first->expense,
+                2,
+            );
+        }
+
+        $from = $period['from'] ?? null;
+        if ($from === null) {
+            return null;
+        }
+
+        $prior = (clone $historyQuery)
+            ->where('t.txn_date', '<', $from)
+            ->orderByDesc('t.txn_date')
+            ->orderByDesc('t.id')
+            ->value('t.balance');
+
+        return $prior === null ? null : round((float) $prior, 2);
+    }
+
+    private function independentTransactionCurrentBalance(string $accountShort): ?float
+    {
+        $effectiveAccount = $this->transactionHeaderColumns()['effective_account_short']['sort'];
+        $balance = $this->transactionScopeQuery()
+            ->whereRaw($effectiveAccount . ' = ?', [$accountShort])
+            ->whereNotNull('t.balance')
+            ->orderByDesc('t.txn_date')
+            ->orderByDesc('t.id')
+            ->value('t.balance');
+
+        return $balance === null ? null : round((float) $balance, 2);
+    }
+
+    private function excludeIndependentEffectiveAccount(Builder $query): void
+    {
+        $effectiveAccount = $this->transactionHeaderColumns()['effective_account_short']['sort'];
+        $names = FinanceLedgerIndependentAccounts::names();
+        $query->whereRaw(
+            $effectiveAccount . ' NOT IN (' . implode(', ', array_fill(0, count($names), '?')) . ')',
+            $names,
+        );
+    }
+
     private function transactionQuery(): Builder
     {
         $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');
-            })
+        return $this->transactionScopeQuery()
             ->select([
                 't.id',
                 't.txn_date',
@@ -826,15 +905,21 @@ class FinanceLedgerPageData
             ->selectRaw($effectiveAccount . ' AS effective_account_short');
     }
 
+    private function transactionScopeQuery(): Builder
+    {
+        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');
+            });
+    }
+
     private function transactionAccountHeaderOptions(): array
     {
         $effectiveAccount = $this->transactionHeaderColumns()['effective_account_short']['sort'];
+        $query = $this->transactionScopeQuery();
+        $this->excludeIndependentEffectiveAccount($query);
 
-        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');
-            })
+        return $query
             ->selectRaw($effectiveAccount . ' AS filter_value')
             ->distinct()
             ->orderBy('filter_value')
@@ -848,11 +933,14 @@ class FinanceLedgerPageData
 
     private function transactionDateHeaderOptions(): array
     {
-        return $this->db()->table('fin_transactions')
-            ->select('txn_date')
+        $query = $this->transactionScopeQuery();
+        $this->excludeIndependentEffectiveAccount($query);
+
+        return $query
+            ->select('t.txn_date')
             ->distinct()
-            ->orderByDesc('txn_date')
-            ->pluck('txn_date')
+            ->orderByDesc('t.txn_date')
+            ->pluck('t.txn_date')
             ->map(static fn (mixed $value): string => (string) $value)
             ->filter()
             ->unique()
@@ -953,6 +1041,12 @@ class FinanceLedgerPageData
             ->selectRaw("SUM({$t}.income) AS income_sum")
             ->selectRaw("SUM({$t}.expense) AS expense_sum")
             ->groupBy('t.source', 't.source_value');
+        $effectiveAccount = $this->transactionHeaderColumns()['effective_account_short']['sort'];
+        $names = FinanceLedgerIndependentAccounts::names();
+        $query->whereRaw(
+            $effectiveAccount . ' NOT IN (' . implode(', ', array_fill(0, count($names), '?')) . ')',
+            $names,
+        );
         $this->applyDateRange($query, 't.txn_date', $period);
 
         return $query;
@@ -960,12 +1054,15 @@ class FinanceLedgerPageData
 
     private function sourceSummary(array $period): array
     {
-        $query = $this->db()->table('fin_transactions')
-            ->selectRaw('source, process_type, COUNT(*) AS rows_count, SUM(income) AS income, SUM(expense) AS expense, MIN(txn_date) AS first_date, MAX(txn_date) AS last_date')
-            ->groupBy('source', 'process_type')
-            ->orderBy('source')
+        $t = $this->queryAlias('t');
+        $query = $this->transactionScopeQuery();
+        $this->excludeIndependentEffectiveAccount($query);
+        $query
+            ->selectRaw("{$t}.source, {$t}.process_type, COUNT(*) AS rows_count, SUM({$t}.income) AS income, SUM({$t}.expense) AS expense, MIN({$t}.txn_date) AS first_date, MAX({$t}.txn_date) AS last_date")
+            ->groupBy('t.source', 't.process_type')
+            ->orderBy('t.source')
             ->orderByDesc('rows_count');
-        $this->applyDateRange($query, 'txn_date', $period);
+        $this->applyDateRange($query, 't.txn_date', $period);
 
         $rows = $query
             ->get()
@@ -982,24 +1079,28 @@ class FinanceLedgerPageData
 
     private function meta(array $transactionPeriod, array $flowPeriod): array
     {
-        $transactionQuery = $this->db()->table('fin_transactions');
-        $this->applyDateRange($transactionQuery, 'txn_date', $transactionPeriod);
-        $flowQuery = $this->db()->table('fin_daily_flows');
+        $transactionQuery = $this->transactionScopeQuery();
+        $this->excludeIndependentEffectiveAccount($transactionQuery);
+        $this->applyDateRange($transactionQuery, 't.txn_date', $transactionPeriod);
+        $flowQuery = FinanceLedgerIndependentAccounts::exclude($this->db()->table('fin_daily_flows'));
         $this->applyDateRange($flowQuery, 'flow_date', $flowPeriod);
+        $accountQuery = FinanceLedgerIndependentAccounts::exclude($this->db()->table('fin_accounts'));
+        $openingQuery = FinanceLedgerIndependentAccounts::exclude($this->db()->table('fin_account_opening'));
+        $mappingQuery = FinanceLedgerIndependentAccounts::exclude($this->db()->table('fin_account_map'));
 
         return [
-            'accounts' => $this->db()->table('fin_accounts')->count(),
+            'accounts' => (clone $accountQuery)->count(),
             'shops' => $this->db()->table('fin_shops')->count(),
             'companies' => $this->db()->table('fin_companies')->count(),
-            'opening_rows' => $this->db()->table('fin_account_opening')->count(),
-            'opening_sum' => round((float) $this->db()->table('fin_account_opening')->sum('opening_balance'), 2),
+            'opening_rows' => (clone $openingQuery)->count(),
+            'opening_sum' => round((float) (clone $openingQuery)->sum('opening_balance'), 2),
             'transactions' => (clone $transactionQuery)->count(),
             'income' => round((float) (clone $transactionQuery)->sum('income'), 2),
             'expense' => round((float) (clone $transactionQuery)->sum('expense'), 2),
             'flows' => (clone $flowQuery)->count(),
-            'mapping_total' => $this->db()->table('fin_account_map')->count(),
-            'mapping_done' => $this->db()->table('fin_account_map')->whereNotNull('account_short')->where('account_short', '<>', '')->count(),
-            'last_synced_at' => $this->db()->table('fin_transactions')->max('synced_at'),
+            'mapping_total' => (clone $mappingQuery)->count(),
+            'mapping_done' => (clone $mappingQuery)->whereNotNull('account_short')->where('account_short', '<>', '')->count(),
+            'last_synced_at' => (clone $transactionQuery)->max('t.synced_at'),
         ];
     }
 
@@ -1019,19 +1120,27 @@ class FinanceLedgerPageData
 
     private function accountOptions(): array
     {
-        return $this->db()->table('fin_accounts')
+        return FinanceLedgerIndependentAccounts::exclude($this->db()->table('fin_accounts'))
             ->select('account_short')->distinct()->orderBy('account_short')->pluck('account_short')->all();
     }
 
     private function manualTransactionAccountOptions(): array
     {
-        return $this->db()->table('fin_accounts')
+        $view = $this->transactionView();
+        $query = $this->db()->table('fin_accounts')
             ->select(['account_short', 'company_name'])
             ->whereNotNull('account_short')
             ->where('account_short', '<>', '')
             ->orderBy('account_short')
             ->orderBy('company_name')
-            ->orderBy('id')
+            ->orderBy('id');
+        if (FinanceLedgerIndependentAccounts::contains($view['account_short'])) {
+            $query->where('account_short', $view['account_short']);
+        } else {
+            FinanceLedgerIndependentAccounts::exclude($query);
+        }
+
+        return $query
             ->get()
             ->groupBy('account_short')
             ->map(static function ($rows, string $accountShort): array {
@@ -1052,16 +1161,17 @@ class FinanceLedgerPageData
 
     private function accountFilterOptions(): array
     {
-        $baseTypes = $this->db()->table('fin_accounts')
+        $baseTypes = FinanceLedgerIndependentAccounts::exclude($this->db()->table('fin_accounts'))
             ->whereNotNull('account_type')->where('account_type', '<>', '')
             ->distinct()->orderBy('account_type')->pluck('account_type')->all();
         $overrideTypes = $this->db()->table('fin_account_type_overrides')
+            ->whereNotIn('account_short', FinanceLedgerIndependentAccounts::names())
             ->whereNotNull('account_type')->where('account_type', '<>', '')
             ->distinct()->orderBy('account_type')->pluck('account_type')->all();
         $types = FinanceLedgerAccountType::options($baseTypes, $overrideTypes);
 
         return [
-            'regions' => $this->db()->table('fin_accounts')
+            'regions' => FinanceLedgerIndependentAccounts::exclude($this->db()->table('fin_accounts'))
                 ->whereNotNull('region')->where('region', '<>', '')
                 ->distinct()->orderBy('region')->pluck('region')->all(),
             'types' => $types,
@@ -1070,7 +1180,7 @@ class FinanceLedgerPageData
 
     private function accountPlanOptions(): array
     {
-        return $this->db()->table('fin_accounts')
+        return FinanceLedgerIndependentAccounts::exclude($this->db()->table('fin_accounts'))
             ->whereNotNull('company_plan')
             ->where('company_plan', '<>', '')
             ->distinct()
@@ -1089,7 +1199,7 @@ class FinanceLedgerPageData
             ->whereNotNull('name')
             ->pluck('name')
             ->merge(
-                $this->db()->table('fin_accounts')
+                FinanceLedgerIndependentAccounts::exclude($this->db()->table('fin_accounts'))
                     ->whereNotNull('company_name')
                     ->distinct()
                     ->pluck('company_name'),
diff --git a/modules/EcommerceFinance/View/ShopFlowQuery.php b/modules/EcommerceFinance/View/ShopFlowQuery.php
index e7654114..a10d1912 100644
--- a/modules/EcommerceFinance/View/ShopFlowQuery.php
+++ b/modules/EcommerceFinance/View/ShopFlowQuery.php
@@ -2,6 +2,7 @@
 
 namespace Modules\EcommerceFinance\View;
 
+use App\Utilities\FinanceLedgerIndependentAccounts;
 use Illuminate\Http\Request;
 use Illuminate\Pagination\LengthAwarePaginator;
 use Illuminate\Support\Facades\DB;
@@ -338,7 +339,7 @@ class ShopFlowQuery
                     ->pluck('company_name'),
             )
             ->merge(
-                $this->db()->table('fin_accounts')
+                FinanceLedgerIndependentAccounts::exclude($this->db()->table('fin_accounts'))
                     ->whereNotNull('company_name')
                     ->where('company_name', '<>', '')
                     ->distinct()
@@ -386,7 +387,7 @@ class ShopFlowQuery
 
     private function accountRows(): array
     {
-        return $this->db()->table('fin_accounts')
+        return FinanceLedgerIndependentAccounts::exclude($this->db()->table('fin_accounts'))
             ->orderBy('company_name')
             ->orderBy('account_short')
             ->orderBy('id')
@@ -469,7 +470,7 @@ class ShopFlowQuery
     private function transactionQuery(string $accountShort, string $start, string $end)
     {
         // 钉钉付款的原始 account_short 常为空，按账户映射解析；无映射时保留原值兜底。
-        return $this->db()->table('fin_transactions as t')
+        $query = $this->db()->table('fin_transactions as t')
             ->leftJoin('fin_account_map as m', function ($join): void {
                 $join->on('m.source', '=', 't.source')
                     ->on('m.source_value', '=', 't.source_value');
@@ -492,6 +493,15 @@ class ShopFlowQuery
                         $expense->where('t.source', 'dingtalk')->where('t.expense', '>', 0);
                     });
             });
+
+        $prefix = $this->db()->getTablePrefix();
+        $effectiveAccount = "COALESCE(NULLIF({$prefix}m.account_short, ''), NULLIF({$prefix}t.account_short, ''), '未匹配')";
+        $names = FinanceLedgerIndependentAccounts::names();
+
+        return $query->whereRaw(
+            $effectiveAccount . ' NOT IN (' . implode(', ', array_fill(0, count($names), '?')) . ')',
+            $names,
+        );
     }
 
     private function transactionColumns(): array
diff --git a/resources/views/business/pages/financial-ledger/ledger.blade.php b/resources/views/business/pages/financial-ledger/ledger.blade.php
index a68b2186..4cf1f57b 100644
--- a/resources/views/business/pages/financial-ledger/ledger.blade.php
+++ b/resources/views/business/pages/financial-ledger/ledger.blade.php
@@ -66,6 +66,7 @@
     $transactionViews = $ledgerTransactionViews ?? [];
     $transactionViewAccount = $ledgerTransactionViewAccount ?? null;
     $transactionViewAccountExists = (bool) ($ledgerTransactionViewAccountExists ?? true);
+    $transactionViewIsIndependent = (bool) ($ledgerTransactionViewIsIndependent ?? false);
     $currentMonthStart = now()->startOfMonth()->toDateString();
     $currentMonthEnd = now()->endOfMonth()->toDateString();
     $flowPeriod = $ledgerFlowPeriod ?? ['from' => $currentMonthStart, 'to' => $currentMonthEnd];
@@ -844,7 +845,7 @@
                         <button class="ledger-company-form__close" type="button" aria-label="关闭手工明细编辑" data-ledger-manual-edit-close><span class="material-icons-outlined" aria-hidden="true">close</span></button>
                     </header>
                     <div class="ledger-company-form__body">
-                        <div class="ledger-company-field"><label for="ledger-manual-edit-date">日期 <span aria-hidden="true">*</span></label><input id="ledger-manual-edit-date" name="txn_date" type="date" min="{{ $transactionPeriod['from'] ?? $ledgerOpeningDate }}" max="{{ $transactionPeriod['to'] ?? '' }}" required data-ledger-manual-edit-date></div>
+                        <div class="ledger-company-field"><label for="ledger-manual-edit-date">日期 <span aria-hidden="true">*</span></label><input id="ledger-manual-edit-date" name="txn_date" type="date" @if (!$transactionViewIsIndependent) min="{{ $transactionPeriod['from'] ?? $ledgerOpeningDate }}" max="{{ $transactionPeriod['to'] ?? '' }}" @endif required data-ledger-manual-edit-date></div>
                         <div class="ledger-company-field ledger-edit-field--wide"><label for="ledger-manual-edit-account">账户简称 <span aria-hidden="true">*</span></label><input id="ledger-manual-edit-account" name="account_short" type="text" list="ledger-manual-account-options" maxlength="100" placeholder="输入账户简称" autocomplete="off" required data-ledger-manual-edit-account></div>
                         <div class="ledger-company-field ledger-edit-field--wide"><label for="ledger-manual-edit-counterparty">对方信息</label><input id="ledger-manual-edit-counterparty" name="counterparty_info" type="text" maxlength="255" placeholder="对方账户 / 名称" data-ledger-manual-edit-counterparty></div>
                         <div class="ledger-company-field"><label for="ledger-manual-edit-balance">余额（元）</label><input id="ledger-manual-edit-balance" name="balance" type="number" step="0.01" placeholder="交易后余额" data-ledger-manual-edit-balance></div>
@@ -1091,15 +1092,17 @@
     </section>
 
     {{-- 动账明细 --}}
-    <section class="ledger-panel" id="ledger-panel-transactions" role="tabpanel" data-ledger-panel="transactions" data-transaction-view="{{ $transactionView }}" data-transaction-account-url-template="{{ route('business.financial-ledger.transactions.account.update', ['id' => '__TRANSACTION__']) }}" data-transaction-column-storage-key="caiwu.financial-ledger.transactions.widths.v1.{{ auth()->id() }}.{{ company_id() }}" @if ($activeTab !== 'transactions') hidden @endif>
+    <section class="ledger-panel" id="ledger-panel-transactions" role="tabpanel" data-ledger-panel="transactions" data-transaction-view="{{ $transactionView }}" data-transaction-view-independent="{{ $transactionViewIsIndependent ? '1' : '0' }}" data-transaction-account-url-template="{{ route('business.financial-ledger.transactions.account.update', ['id' => '__TRANSACTION__']) }}" data-transaction-column-storage-key="caiwu.financial-ledger.transactions.widths.v1.{{ auth()->id() }}.{{ company_id() }}" @if ($activeTab !== 'transactions') hidden @endif>
         <nav class="ledger-subtabbar" role="tablist" aria-label="动账明细分页">
             @foreach ($transactionViews as $viewKey => $view)
-                <button type="button" class="ledger-subtab {{ $transactionView === $viewKey ? 'is-active' : '' }}" role="tab" aria-selected="{{ $transactionView === $viewKey ? 'true' : 'false' }}" data-ledger-transaction-view="{{ $viewKey }}" data-ledger-transaction-view-account="{{ $view['account_short'] ?? '' }}">{{ $view['title'] }}</button>
+                <button type="button" class="ledger-subtab {{ $transactionView === $viewKey ? 'is-active' : '' }}" role="tab" aria-selected="{{ $transactionView === $viewKey ? 'true' : 'false' }}" data-ledger-transaction-view="{{ $viewKey }}" data-ledger-transaction-view-account="{{ $view['account_short'] ?? '' }}" data-ledger-transaction-view-independent="{{ !empty($view['independent']) ? '1' : '0' }}">{{ $view['title'] }}</button>
             @endforeach
         </nav>
         <div class="ledger-transaction-view-note {{ $transactionViewAccount !== null && !$transactionViewAccountExists ? 'is-warning' : '' }}" data-ledger-transaction-view-note role="status" aria-live="polite">
             @if ($transactionViewAccount === null)
                 全部动账明细统一展示；选择账户专属页后只显示该账户的真实收支明细。
+            @elseif ($transactionViewIsIndependent)
+                当前为“{{ $transactionViewAccount }}”独立账单页；月度导入和手工明细只在本页显示与汇总，不进入账户总表、每日资金流水或其他页面。
             @elseif (!$transactionViewAccountExists)
                 账户总表中尚未建立“{{ $transactionViewAccount }}”，当前仅展示已归集到该账户简称的历史明细。先在账户总表补齐账户和期初后，才会进入每日资金流水及当前余额重算。
             @else
@@ -1165,7 +1168,7 @@
                                 <input type="hidden" name="idempotency_key" value="{{ (string) \Illuminate\Support\Str::uuid() }}" data-ledger-manual-token>
                             </form>
                             <div class="ledger-manual-date">
-                                <input id="ledger-manual-date" class="ledger-manual-input" form="ledger-manual-transaction-form" type="date" name="txn_date" value="{{ $manualTransactionDate }}" min="{{ $transactionPeriod['from'] ?? $ledgerOpeningDate }}" max="{{ $transactionPeriod['to'] ?? '' }}" required data-ledger-manual-date>
+                                <input id="ledger-manual-date" class="ledger-manual-input" form="ledger-manual-transaction-form" type="date" name="txn_date" value="{{ $manualTransactionDate }}" @if (!$transactionViewIsIndependent) min="{{ $transactionPeriod['from'] ?? $ledgerOpeningDate }}" max="{{ $transactionPeriod['to'] ?? '' }}" @endif required data-ledger-manual-date>
                                 <button class="ledger-manual-date__button" type="button" aria-label="选择手工明细日期" title="选择日期" data-ledger-manual-date-picker>
                                     <span class="material-icons-outlined" aria-hidden="true">calendar_today</span>
                                 </button>
@@ -1409,6 +1412,11 @@
         });
         if (!transactionPanel) return;
         transactionPanel.dataset.transactionView = viewKey;
+        const activeViewTab = transactionViewTabs.find(
+            (tab) => tab.dataset.ledgerTransactionView === viewKey,
+        );
+        transactionPanel.dataset.transactionViewIndependent =
+            activeViewTab?.dataset.ledgerTransactionViewIndependent || '0';
         const viewInput = transactionPanel.querySelector('input[name="txns_view"]');
         if (viewInput) viewInput.value = viewKey;
         const accountFilter = transactionPanel.querySelector('[data-ledger-account-filter-input]');
@@ -1471,10 +1479,12 @@
             const nextPagination = nextPanel?.querySelector('[data-ledger-transaction-pagination]');
             const nextNote = nextPanel?.querySelector('[data-ledger-transaction-view-note]');
             const nextManualTrigger = nextPanel?.querySelector('[data-ledger-manual-trigger]');
+            const nextAccountOptions = nextPanel?.querySelector('#ledger-manual-account-options');
             const currentBody = transactionPanel.querySelector('[data-ledger-transaction-tbody]');
             const currentPagination = transactionPanel.querySelector('[data-ledger-transaction-pagination]');
             const currentNote = transactionPanel.querySelector('[data-ledger-transaction-view-note]');
             const currentManualTrigger = transactionPanel.querySelector('[data-ledger-manual-trigger]');
+            const currentAccountOptions = transactionPanel.querySelector('#ledger-manual-account-options');
             if (!nextBody || !nextPagination || !nextNote || !currentBody || !currentPagination || !currentNote) {
                 throw new Error('明细页内容解析失败');
             }
@@ -1488,7 +1498,10 @@
                             ? '[data-ledger-transaction-summary-expense]'
                             : '[data-ledger-transaction-summary-current-balance]';
                 const currentValue = transactionPanel.querySelector(selector);
-                if (currentValue) currentValue.textContent = nextValue.textContent;
+                if (currentValue) {
+                    currentValue.textContent = nextValue.textContent;
+                    currentValue.title = nextValue.title;
+                }
             });
             transactionPanel.querySelectorAll('[data-ledger-transaction-editor] .ledger-transaction-row.is-new')
                 .forEach((row) => row.remove());
@@ -1498,6 +1511,14 @@
             if (currentManualTrigger && nextManualTrigger) {
                 currentManualTrigger.disabled = nextManualTrigger.disabled;
             }
+            if (currentAccountOptions && nextAccountOptions) {
+                const importedAccountOptions = document.importNode(nextAccountOptions, true);
+                currentAccountOptions.replaceWith(importedAccountOptions);
+                ledgerAccountShortValues.clear();
+                Array.from(importedAccountOptions.options).forEach((option) => {
+                    ledgerAccountShortValues.add(option.value);
+                });
+            }
             applyTransactionViewControls(viewKey, accountShort);
             bindTransactionRowsAfterLoad();
             bindTransactionPaginationAfterLoad();
@@ -1960,6 +1981,8 @@
         Array.from(ledgerAccountOptions?.options || []).map((option) => option.value)
     );
     const ledgerCsrfToken = manualTransactionForm?.querySelector('input[name="_token"]')?.value || '';
+    const transactionViewIsIndependent = () =>
+        transactionPanel?.dataset.transactionViewIndependent === '1';
 
     const createTransactionAccountInput = (transactionId, accountShort, accountGroup) => {
         const input = document.createElement('input');
@@ -2257,7 +2280,9 @@
                 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);
+                notify(transactionViewIsIndependent()
+                    ? '手工明细已保存到独立账单'
+                    : '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 {
@@ -2334,7 +2359,9 @@
             const row = button.closest('[data-ledger-manual-row]');
             if (!row) return;
             const label = [row.dataset.txnDate, row.dataset.accountShort, row.dataset.detail].filter(Boolean).join(' · ');
-            if (!window.confirm('确认删除这条手工明细？\n' + label + '\n删除后将重新计算资金流水。')) return;
+            if (!window.confirm('确认删除这条手工明细？\n' + label + '\n' + (transactionViewIsIndependent()
+                ? '删除后将重新计算本页月度汇总。'
+                : '删除后将重新计算资金流水。'))) return;
 
             button.disabled = true;
             try {
diff --git a/tests/Feature/Business/FinanceLedgerHeaderControlsTest.php b/tests/Feature/Business/FinanceLedgerHeaderControlsTest.php
index 82849f09..b68e8165 100644
--- a/tests/Feature/Business/FinanceLedgerHeaderControlsTest.php
+++ b/tests/Feature/Business/FinanceLedgerHeaderControlsTest.php
@@ -229,6 +229,111 @@ class FinanceLedgerHeaderControlsTest extends FeatureTestCase
         $this->assertStringNotContainsString('data-ledger-transaction-summary-net', $html);
     }
 
+    public function test_independent_statement_summary_uses_only_its_own_monthly_balances(): void
+    {
+        $connection = DB::connection('business_mirror');
+        $connection->table('fin_accounts')->insert([
+            'company_name' => '朱俊祥',
+            'account_short' => '朱俊祥支付宝',
+            'account_type' => '支付宝',
+            'current_balance' => 999999,
+        ]);
+        $connection->table('fin_transactions')->insert([
+            [
+                'txn_date' => '2026-10-01',
+                'account_short' => '朱俊祥支付宝',
+                'detail' => '独立账单首笔',
+                'income' => 10,
+                'expense' => 0,
+                'balance' => 110,
+                'approval_no' => 'INDEPENDENT-INCOME',
+                'source' => 'alipay-company',
+                'source_value' => 'ALI-INDEPENDENT',
+                'row_key' => 'independent-summary-income',
+            ],
+            [
+                'txn_date' => '2026-10-02',
+                'account_short' => '朱俊祥支付宝',
+                'detail' => '独立账单末笔',
+                'income' => 0,
+                'expense' => 20,
+                'balance' => 90,
+                'approval_no' => 'INDEPENDENT-EXPENSE',
+                'source' => 'alipay-company',
+                'source_value' => 'ALI-INDEPENDENT',
+                'row_key' => 'independent-summary-expense',
+            ],
+        ]);
+
+        $html = $this->loginAs()->get($this->pageUrl([
+            'txns_view' => 'zhu-junxiang-alipay',
+            'txns_from' => '2026-10-01',
+            'txns_to' => '2026-10-31',
+        ]))->assertOk()->getContent();
+
+        $this->assertSame(1, preg_match('/(<div class="ledger-summary" data-ledger-transaction-summary>.*?)(?=<div class="ledger-note">)/s', $html, $matches));
+        $summaryHtml = $matches[1];
+
+        $this->assertStringContainsString('>上月期末余额（万元）</span><b title="100.00 元" data-ledger-transaction-summary-previous-closing>0.01</b>', $summaryHtml);
+        $this->assertStringContainsString('>当月收入（万元）</span><b title="10.00 元" data-ledger-transaction-summary-income>0.00</b>', $summaryHtml);
+        $this->assertStringContainsString('>当月支出（万元）</span><b title="20.00 元" data-ledger-transaction-summary-expense>0.00</b>', $summaryHtml);
+        $this->assertStringContainsString('>当前余额（万元）</span><b title="90.00 元" data-ledger-transaction-summary-current-balance>0.01</b>', $summaryHtml);
+        $this->assertStringContainsString('独立账单页', $html);
+        $this->assertSame(1, preg_match('/<input id="ledger-manual-date"[^>]*>/', $html, $dateInput));
+        $this->assertStringNotContainsString('min=', $dateInput[0]);
+
+        $allHtml = $this->loginAs()->get($this->pageUrl([
+            'txns_from' => '2026-10-01',
+            'txns_to' => '2026-10-31',
+        ]))->assertOk()->getContent();
+        $this->assertStringNotContainsString('独立账单首笔', $allHtml);
+        $this->assertStringNotContainsString('独立账单末笔', $allHtml);
+        $this->assertSame(1, preg_match('/<input id="ledger-manual-date"[^>]*>/', $allHtml, $allDateInput));
+        $this->assertStringContainsString('min="2026-10-01"', $allDateInput[0]);
+
+        $nextMonthHtml = $this->loginAs()->get($this->pageUrl([
+            'txns_view' => 'zhu-junxiang-alipay',
+            'txns_from' => '2026-11-01',
+            'txns_to' => '2026-11-30',
+        ]))->assertOk()->getContent();
+        $this->assertSame(1, preg_match('/(<div class="ledger-summary" data-ledger-transaction-summary>.*?)(?=<div class="ledger-note">)/s', $nextMonthHtml, $nextMatches));
+        $this->assertStringContainsString('title="90.00 元" data-ledger-transaction-summary-previous-closing>0.01</b>', $nextMatches[1]);
+        $this->assertStringContainsString('title="90.00 元" data-ledger-transaction-summary-current-balance>0.01</b>', $nextMatches[1]);
+        $this->assertStringContainsString('data-ledger-transaction-summary-income>0.00</b>', $nextMatches[1]);
+        $this->assertStringContainsString('data-ledger-transaction-summary-expense>0.00</b>', $nextMatches[1]);
+    }
+
+    public function test_independent_statement_accounts_are_hidden_from_shared_ledger_views(): void
+    {
+        $connection = DB::connection('business_mirror');
+        $connection->table('fin_accounts')->insert([
+            'company_name' => '朱俊祥',
+            'account_short' => '朱俊祥支付宝',
+            'account_type' => '支付宝',
+            'current_balance' => 999999,
+            'daily_available' => 999999,
+        ]);
+        $connection->table('fin_transactions')->insert([
+            'txn_date' => '2026-10-18',
+            'account_short' => '朱俊祥支付宝',
+            'detail' => '共享明细不应出现',
+            'income' => 10,
+            'expense' => 0,
+            'balance' => 100,
+            'approval_no' => 'INDEPENDENT-HIDDEN',
+            'source' => 'alipay-company',
+            'source_value' => 'ALI-INDEPENDENT',
+            'row_key' => 'independent-hidden-row',
+        ]);
+
+        $html = $this->loginAs()->get($this->pageUrl() . '?tab=accounts')->assertOk()->getContent();
+
+        $this->assertSame(1, preg_match('/<table class="ledger-table ledger-accounts-table">.*?<\/table>/s', $html, $matches));
+        $this->assertStringNotContainsString('朱俊祥支付宝', $matches[0]);
+        $this->assertStringNotContainsString('共享明细不应出现', $html);
+        $this->assertStringNotContainsString('999999.00', $html);
+    }
+
     public function test_shop_ledger_header_labels_and_column_order(): void
     {
         $html = $this->loginAs()->get($this->pageUrl())->assertOk()->getContent();
diff --git a/tests/Feature/Business/FinanceLedgerManualTransactionTest.php b/tests/Feature/Business/FinanceLedgerManualTransactionTest.php
index b76245d4..e4371b94 100644
--- a/tests/Feature/Business/FinanceLedgerManualTransactionTest.php
+++ b/tests/Feature/Business/FinanceLedgerManualTransactionTest.php
@@ -7,6 +7,7 @@ use App\Models\Auth\Role;
 use App\Models\Auth\User;
 use Illuminate\Support\Carbon;
 use Illuminate\Support\Facades\DB;
+use Modules\EcommerceFinance\Services\FinanceLedgerSnapshotImporter;
 use Modules\EcommerceFinance\Services\FinanceLedgerTransactionWriter;
 use Tests\Feature\FeatureTestCase;
 
@@ -194,7 +195,8 @@ class FinanceLedgerManualTransactionTest extends FeatureTestCase
             ->assertOk()
             ->assertSee('data-ledger-transaction-view="zhu-junxiang-alipay"', false)
             ->assertSee('data-ledger-transaction-view="zhu-junxiang-wechat"', false)
-            ->assertSee('账户总表当前余额和每日资金流水')
+            ->assertSee('独立账单页')
+            ->assertSee('不进入账户总表、每日资金流水或其他页面')
             ->assertSee('支付宝专属页收入')
             ->assertDontSee('微信专属页支出')
             ->assertDontSee('不应出现在专属页');
@@ -204,9 +206,15 @@ class FinanceLedgerManualTransactionTest extends FeatureTestCase
             ->assertSee('微信专属页支出')
             ->assertDontSee('支付宝专属页收入')
             ->assertDontSee('不应出现在专属页');
+
+        $this->loginAs()->get($this->pageUrl())
+            ->assertOk()
+            ->assertDontSee('支付宝专属页收入')
+            ->assertDontSee('微信专属页支出')
+            ->assertSee('不应出现在专属页');
     }
 
-    public function test_account_specific_manual_transaction_updates_daily_flow_and_account_balance(): void
+    public function test_account_specific_manual_transaction_stays_inside_the_independent_statement(): void
     {
         $this->addZhuJunxiangAccounts();
 
@@ -216,29 +224,46 @@ class FinanceLedgerManualTransactionTest extends FeatureTestCase
                 'idempotency_key' => '553ca003-8a20-4762-b1c9-1442b7f7d0b1',
                 'account_short' => '朱俊祥微信',
                 'detail' => '朱俊祥微信专属页手工支出',
+                'txn_date' => '2026-10-01',
                 'income' => 0,
                 'expense' => 20,
+                'balance' => 30,
             ]),
         )
             ->assertCreated()
             ->assertJsonPath('summary.count', 1)
-            ->assertJsonPath('daily_flow.opening_balance', 50)
-            ->assertJsonPath('daily_flow.outflow', 20)
-            ->assertJsonPath('daily_flow.closing_balance', 30)
+            ->assertJsonPath('summary.expense', 20)
+            ->assertJsonPath('summary.current_balance', 30)
+            ->assertJsonPath('daily_flow', null)
             ->assertJsonPath('account.current_balance', 30);
 
-        $this->assertDatabaseHas('fin_daily_flows', [
-            'flow_date' => '2026-10-18',
-            'company_name' => '朱俊祥',
+        $connection = DB::connection('business_mirror');
+        $this->assertDatabaseMissing('fin_daily_flows', [
             'account_short' => '朱俊祥微信',
-            'opening_balance' => 50,
-            'outflow' => 20,
-            'closing_balance' => 30,
         ], 'business_mirror');
         $this->assertDatabaseHas('fin_accounts', [
             'account_short' => '朱俊祥微信',
-            'current_balance' => 30,
+            'current_balance' => 50,
         ], 'business_mirror');
+        $transaction = $connection->table('fin_transactions')
+            ->where('account_short', '朱俊祥微信')
+            ->whereDate('txn_date', '2026-10-01')
+            ->where('detail', '朱俊祥微信专属页手工支出')
+            ->first();
+        $this->assertNotNull($transaction);
+
+        $this->loginAs()->postJson($this->manualUpdateUrl((int) $transaction->id), [
+            'txn_date' => '2026-09-30',
+            'account_short' => '朱俊祥微信',
+            'detail' => '独立账单历史日期',
+            'income' => 0,
+            'expense' => 20,
+            'balance' => 25,
+            'approval_no' => 'INDEPENDENT-EDIT-1',
+        ])
+            ->assertOk()
+            ->assertJsonPath('transaction.txn_date', '2026-09-30')
+            ->assertJsonPath('message', '手工明细已保存到独立账单。');
     }
 
     public function test_account_specific_page_explains_when_the_account_master_is_missing(): void
@@ -257,8 +282,8 @@ class FinanceLedgerManualTransactionTest extends FeatureTestCase
 
         $this->loginAs()->get($this->pageUrl() . '&txns_view=zhu-junxiang-wechat')
             ->assertOk()
-            ->assertSee('账户总表中尚未建立“朱俊祥微信”')
-            ->assertSee('才会进入每日资金流水及当前余额重算')
+            ->assertSee('当前为“朱俊祥微信”独立账单页')
+            ->assertDontSee('账户总表中尚未建立“朱俊祥微信”')
             ->assertSee('缺少账户总表时的微信明细');
     }
 
@@ -367,6 +392,19 @@ class FinanceLedgerManualTransactionTest extends FeatureTestCase
             ->assertJsonPath('created', false);
 
         $connection = DB::connection('business_mirror');
+        $connection->table('fin_transactions')->insert([
+            'txn_date' => '2026-10-18',
+            'account_short' => '朱俊祥支付宝',
+            'detail' => '独立月度账单明细',
+            'income' => 12,
+            'expense' => 0,
+            'balance' => 112,
+            'approval_no' => 'INDEPENDENT-1',
+            'source' => 'alipay-company',
+            'source_value' => 'ALI-INDEPENDENT',
+            'process_type' => '公司支付宝账务流水',
+            'row_key' => 'independent-statement-1',
+        ]);
         $this->assertSame(1, $connection->table('fin_transactions')
             ->where('source', FinanceLedgerTransactionWriter::MANUAL_SOURCE)
             ->count());
@@ -393,6 +431,56 @@ class FinanceLedgerManualTransactionTest extends FeatureTestCase
             'detail' => '上游同步明细',
             'source' => 'dingtalk',
         ], 'business_mirror');
+        $this->assertDatabaseHas('fin_transactions', [
+            'account_short' => '朱俊祥支付宝',
+            'detail' => '独立月度账单明细',
+        ], 'business_mirror');
+    }
+
+    public function test_independent_statement_rows_survive_snapshot_replacement(): void
+    {
+        $connection = DB::connection('business_mirror');
+        $connection->table('fin_transactions')->insert([
+            'txn_date' => '2026-10-18',
+            'account_short' => '朱俊祥微信',
+            'detail' => '独立微信月度账单',
+            'income' => 20,
+            'expense' => 0,
+            'balance' => 120,
+            'approval_no' => 'INDEPENDENT-WECHAT-1',
+            'source' => 'alipay-company',
+            'source_value' => 'WECHAT-INDEPENDENT',
+            'process_type' => '公司支付宝账务流水',
+            'row_key' => 'independent-wechat-statement-1',
+        ]);
+        $path = tempnam(sys_get_temp_dir(), 'ledger-snapshot-') . '.json';
+        file_put_contents($path, json_encode([
+            [
+                'process' => '店铺提现',
+                'date' => '2026-10-19',
+                'process_no' => 'SNAPSHOT-1',
+                'account_short' => '手工账户甲',
+                'acct_name' => '手工账户甲',
+                'income' => 15,
+                'expense' => 0,
+                'detail' => '快照同步明细',
+            ],
+        ], JSON_UNESCAPED_UNICODE | JSON_THROW_ON_ERROR));
+
+        try {
+            app(FinanceLedgerSnapshotImporter::class)->import($path, false);
+        } finally {
+            @unlink($path);
+        }
+
+        $this->assertDatabaseHas('fin_transactions', [
+            'account_short' => '朱俊祥微信',
+            'detail' => '独立微信月度账单',
+        ], 'business_mirror');
+        $this->assertDatabaseHas('fin_transactions', [
+            'detail' => '快照同步明细',
+            'source' => 'shop',
+        ], 'business_mirror');
     }
 
     public function test_manual_submit_returns_summary_for_current_transaction_filters(): void
diff --git a/tests/Feature/Business/ShopFlowPageTest.php b/tests/Feature/Business/ShopFlowPageTest.php
index d3dd42f9..46b0c02f 100644
--- a/tests/Feature/Business/ShopFlowPageTest.php
+++ b/tests/Feature/Business/ShopFlowPageTest.php
@@ -136,6 +136,37 @@ class ShopFlowPageTest extends FeatureTestCase
         $this->assertStringNotContainsString('付款审批', $content);
     }
 
+    public function test_independent_monthly_statement_accounts_do_not_appear_in_shop_flows(): void
+    {
+        DB::table('fin_accounts')->insert([
+            'company_name' => '朱俊祥',
+            'account_short' => '朱俊祥支付宝',
+            'current_balance' => 900,
+        ]);
+        DB::table('fin_transactions')->insert([
+            'txn_date' => '2026-11-01',
+            'account_short' => '朱俊祥支付宝',
+            'detail' => '独立账单不应出现在店铺收支',
+            'income' => 30,
+            'expense' => 0,
+            'approval_no' => 'INDEPENDENT-SHOP-FLOW',
+            'source' => 'alipay-company',
+            'source_value' => 'ALI-INDEPENDENT',
+            'process_type' => '公司支付宝账务流水',
+            'row_key' => 'independent-shop-flow',
+        ]);
+
+        $data = app(ShopFlowQuery::class)->pageData(new Request([
+            'account' => '朱俊祥支付宝',
+            'start' => '2026-11-01',
+            'end' => '2026-11-02',
+        ]));
+
+        $this->assertSame('', $data['shopFlowSelectedAccountShort']);
+        $this->assertCount(0, $data['shopFlowRows']->items());
+        $this->assertNotContains('朱俊祥支付宝', collect($data['shopFlowAccounts'])->pluck('account_short')->all());
+    }
+
     private function createFinanceTables(): void
     {
         Schema::connection('sqlite')->create('fin_companies', function ($table): void {
diff --git a/tests/Feature/Console/ImportCompanyAlipayBillsTest.php b/tests/Feature/Console/ImportCompanyAlipayBillsTest.php
index 5c923cc7..7847c2d6 100644
--- a/tests/Feature/Console/ImportCompanyAlipayBillsTest.php
+++ b/tests/Feature/Console/ImportCompanyAlipayBillsTest.php
@@ -133,6 +133,29 @@ class ImportCompanyAlipayBillsTest extends FeatureTestCase
         $this->assertDatabaseHas('fin_transactions', ['detail' => '原有记录'], 'business_mirror');
     }
 
+    public function test_independent_monthly_account_rejects_daily_alipay_import(): void
+    {
+        DB::connection('business_mirror')->table('fin_accounts')->insert([
+            'company_name' => '朱俊祥',
+            'account_short' => '朱俊祥支付宝',
+            'account_no' => '18800000003',
+            'account_type' => '支付宝',
+        ]);
+        $file = $this->csvFile([
+            ['交易时间', '交易对方', '商品说明', '收/支', '金额（元）', '交易状态', '交易号'],
+            ['2026-10-29 10:00:00', '甲公司', '月度账单账户', '收入', '10.00', '交易成功', 'ALI-INDEPENDENT'],
+        ]);
+
+        $this->withExceptionHandling()->artisan('finance-ledger:import-company-alipay', [
+            'path' => $file,
+            '--date' => '2026-10-29',
+            '--account' => '18800000003',
+            '--account-short' => '朱俊祥支付宝',
+        ])->assertExitCode(1);
+
+        $this->assertDatabaseCount('fin_transactions', 0, 'business_mirror');
+    }
+
     /** @param list<list<string>> $rows */
     private function csvFile(array $rows): string
     {
diff --git a/tests/Feature/Console/ImportCompanyAlipayStatementTest.php b/tests/Feature/Console/ImportCompanyAlipayStatementTest.php
index d8320f30..15bce258 100644
--- a/tests/Feature/Console/ImportCompanyAlipayStatementTest.php
+++ b/tests/Feature/Console/ImportCompanyAlipayStatementTest.php
@@ -132,6 +132,53 @@ class ImportCompanyAlipayStatementTest extends FeatureTestCase
             ->value('current_balance'));
     }
 
+    public function test_independent_account_statement_replaces_only_its_month_and_skips_shared_flows(): void
+    {
+        $connection = DB::connection('business_mirror');
+        $connection->table('fin_accounts')->insert([
+            'company_name' => '朱俊祥',
+            'account_short' => '朱俊祥支付宝',
+            'account_no' => '18800000009',
+            'account_type' => '支付宝',
+            'current_balance' => 50,
+        ]);
+        $connection->table('fin_transactions')->insert([
+            'txn_date' => '2026-10-02',
+            'account_short' => '朱俊祥支付宝',
+            'detail' => '待替换月度账单',
+            'income' => 1,
+            'expense' => 0,
+            'balance' => 101,
+            'source' => 'alipay-company',
+            'source_value' => '18800000009',
+            'row_key' => 'old-independent-statement',
+        ]);
+        $file = $this->statementFile([
+            ['2026-10-03 09:00:00', 'ALI-INDEPENDENT-1', '转账', '10.00', '', '110.00', '138******09', '*甲', '独立账单'],
+        ]);
+
+        $this->artisan('finance-ledger:import-alipay-statement', [
+            'path' => $file,
+            '--account' => '18800000009',
+            '--account-short' => '朱俊祥支付宝',
+            '--from' => '2026-10-01',
+            '--to' => '2026-10-31',
+            '--opening-balance' => '100.00',
+        ])->assertExitCode(0);
+
+        $this->assertDatabaseMissing('fin_transactions', ['row_key' => 'old-independent-statement'], 'business_mirror');
+        $this->assertDatabaseHas('fin_transactions', [
+            'approval_no' => 'ALI-INDEPENDENT-1',
+            'account_short' => '朱俊祥支付宝',
+            'balance' => 110,
+            'source' => 'alipay-company',
+        ], 'business_mirror');
+        $this->assertDatabaseMissing('fin_daily_flows', ['account_short' => '朱俊祥支付宝'], 'business_mirror');
+        $this->assertSame(50.0, (float) $connection->table('fin_accounts')
+            ->where('account_short', '朱俊祥支付宝')
+            ->value('current_balance'));
+    }
+
     /** @param list<list<string>> $rows */
     private function statementFile(array $rows): string
     {
diff --git a/tests/Unit/EcommerceFinance/FinanceLedgerCalculatorTest.php b/tests/Unit/EcommerceFinance/FinanceLedgerCalculatorTest.php
index 99e7f7a2..6ea85448 100644
--- a/tests/Unit/EcommerceFinance/FinanceLedgerCalculatorTest.php
+++ b/tests/Unit/EcommerceFinance/FinanceLedgerCalculatorTest.php
@@ -227,4 +227,50 @@ class FinanceLedgerCalculatorTest extends TestCase
             0.001,
         );
     }
+
+    public function test_independent_monthly_statement_accounts_are_excluded_from_global_flows_and_balances(): void
+    {
+        $db = DB::connection('business_mirror');
+        $db->table('fin_accounts')->insert([
+            [
+                'company_name' => '独立公司',
+                'account_short' => '朱俊祥支付宝',
+                'current_balance' => 900,
+            ],
+            [
+                'company_name' => '独立公司',
+                'account_short' => '朱俊祥微信',
+                'current_balance' => 800,
+            ],
+        ]);
+        $db->table('fin_account_opening')->insert([
+            ['account_short' => '朱俊祥支付宝', 'opening_date' => '2026-10-01', 'opening_balance' => 900],
+            ['account_short' => '朱俊祥微信', 'opening_date' => '2026-10-01', 'opening_balance' => 800],
+        ]);
+        $db->table('fin_transactions')->insert([
+            ['txn_date' => '2026-10-18', 'account_short' => '朱俊祥支付宝', 'source' => 'alipay-company', 'source_value' => 'ALI', 'income' => 100, 'expense' => 0],
+            ['txn_date' => '2026-10-18', 'account_short' => '朱俊祥微信', 'source' => 'manual', 'source_value' => null, 'income' => 0, 'expense' => 20],
+        ]);
+        $db->table('fin_shops')->insert([
+            'company_name' => '独立公司',
+            'shop_balance' => 999,
+        ]);
+
+        $result = app(FinanceLedgerCalculator::class)->recalculate();
+
+        $this->assertSame(2, $result['accounts']);
+        $this->assertSame(3, $result['flows']);
+        $this->assertSame(0, $db->table('fin_daily_flows')
+            ->whereIn('account_short', ['朱俊祥支付宝', '朱俊祥微信'])
+            ->count());
+        $this->assertEqualsWithDelta(900.00, (float) $db->table('fin_accounts')
+            ->where('account_short', '朱俊祥支付宝')
+            ->value('current_balance'), 0.001);
+        $this->assertEqualsWithDelta(800.00, (float) $db->table('fin_accounts')
+            ->where('account_short', '朱俊祥微信')
+            ->value('current_balance'), 0.001);
+        $this->assertEqualsWithDelta(0.00, (float) $db->table('fin_shops')
+            ->where('company_name', '独立公司')
+            ->value('shop_balance'), 0.001);
+    }
 }
-- 
2.47.2