优化

finance/src/main/java/com/baiyue/finance/controller/PlatformFinanceController.java

@@ -46,7 +46,7 @@ public class PlatformFinanceController {
 
     @GetMapping("/customer-accounts/{customerId}")
     @PreAuthorize("hasAuthority('platform:finance:customer-account:list')")
-    @Operation(summary = "客户人工应收账户及流水")
+    @Operation(summary = "客户正式应收账户及收款流水")
     public ApiResponse<?> customerAccount(@PathVariable long customerId) {
         return FinanceResponses.success(queryService.customerAccount(customerId));
     }

finance/src/main/java/com/baiyue/finance/service/FinanceCustomerAccountService.java

@@ -62,17 +62,17 @@ public class FinanceCustomerAccountService {
         String placeholders = String.join(",", customerIds.stream().map(id -> "?").toList());
         Map<Long, MutableMetrics> result = new HashMap<>();
         customerIds.forEach(id -> result.put(id, new MutableMetrics()));
-        jdbc.queryForList("SELECT tenant_id customer_id,SUM(outstanding_amount) amount FROM fin_bill WHERE tenant_id IN (" + placeholders + ") AND status<>'VOIDED' GROUP BY tenant_id", customerIds.toArray())
+        jdbc.queryForList("SELECT tenant_id customer_id,SUM(outstanding_amount) amount FROM fin_settlement WHERE tenant_id IN (" + placeholders + ") AND direction='RECEIVABLE' AND status<>'VOIDED' GROUP BY tenant_id", customerIds.toArray())
                 .forEach(row -> metric(result, row, "outstandingReceivable", "amount"));
-        jdbc.queryForList("SELECT customer_id,SUM(amount) amount FROM fin_fee_source f WHERE customer_id IN (" + placeholders + ") AND direction='RECEIVABLE' AND status='AVAILABLE' AND NOT EXISTS (SELECT 1 FROM fin_bill_line bl WHERE bl.source_id=f.id AND bl.source_version=f.source_fee_version) GROUP BY customer_id", customerIds.toArray())
+        jdbc.queryForList("SELECT customer_id,SUM(amount) amount FROM fin_fee_source f WHERE customer_id IN (" + placeholders + ") AND direction='RECEIVABLE' AND review_status='APPROVED' AND currency_code='CNY' AND amount>0 AND status='AVAILABLE' AND NOT EXISTS (SELECT 1 FROM fin_bill_line bl JOIN fin_bill b ON b.id=bl.bill_id AND b.tenant_id=bl.tenant_id WHERE bl.tenant_id=f.customer_id AND bl.source_id=f.id AND bl.source_version=f.source_fee_version AND b.status<>'VOIDED') GROUP BY customer_id", customerIds.toArray())
                 .forEach(row -> metric(result, row, "pendingBilling", "amount"));
         jdbc.queryForList("SELECT tenant_id customer_id,SUM(received_amount) amount FROM fin_receipt WHERE tenant_id IN (" + placeholders + ") AND status='CONFIRMED' GROUP BY tenant_id", customerIds.toArray())
                 .forEach(row -> metric(result, row, "receivedInPeriod", "amount"));
-        jdbc.queryForList("SELECT customer_id,SUM(amount) amount FROM (SELECT customer_id,amount FROM fin_fee_source WHERE customer_id IN (" + placeholders + ") AND direction='PAYABLE' AND settlement_mode='ON_ACCOUNT' AND review_status='APPROVED' AND status NOT IN ('VOIDED','SUPERSEDED') UNION ALL SELECT tenant_id customer_id,cost_amount amount FROM fin_cost WHERE tenant_id IN (" + placeholders + ") AND status='CONFIRMED') costs GROUP BY customer_id", concat(customerIds, 2))
+        jdbc.queryForList("SELECT customer_id,SUM(amount) amount FROM (SELECT customer_id,amount FROM fin_fee_source WHERE customer_id IN (" + placeholders + ") AND direction='PAYABLE' AND settlement_mode='ON_ACCOUNT' AND review_status='APPROVED' AND currency_code='CNY' AND amount>0 AND status NOT IN ('VOIDED','SUPERSEDED') UNION ALL SELECT tenant_id customer_id,cost_amount amount FROM fin_cost WHERE tenant_id IN (" + placeholders + ") AND cost_origin='FIRSTLEG_DIRECT_PAID' AND status='CONFIRMED') costs GROUP BY customer_id", concat(customerIds, 2))
                 .forEach(row -> metric(result, row, "totalCost", "amount"));
-        jdbc.queryForList("SELECT customer_id,SUM(amount) amount FROM (SELECT tenant_id customer_id,cost_amount amount FROM fin_cost WHERE tenant_id IN (" + placeholders + ") AND status='CONFIRMED' UNION ALL SELECT tenant_id customer_id,paid_amount amount FROM fin_settlement WHERE tenant_id IN (" + placeholders + ") AND direction='PAYABLE' AND status<>'VOIDED') paid_costs GROUP BY customer_id", concat(customerIds, 2))
+        jdbc.queryForList("SELECT customer_id,SUM(amount) amount FROM (SELECT tenant_id customer_id,cost_amount amount FROM fin_cost WHERE tenant_id IN (" + placeholders + ") AND cost_origin='FIRSTLEG_DIRECT_PAID' AND status='CONFIRMED' UNION ALL SELECT tenant_id customer_id,paid_amount amount FROM fin_settlement WHERE tenant_id IN (" + placeholders + ") AND direction='PAYABLE' AND status<>'VOIDED') paid_costs GROUP BY customer_id", concat(customerIds, 2))
                 .forEach(row -> metric(result, row, "paidCost", "amount"));
-        jdbc.queryForList("SELECT tenant_id customer_id,SUM(outstanding_amount) amount FROM fin_settlement WHERE tenant_id IN (" + placeholders + ") AND direction='PAYABLE' AND status<>'VOIDED' GROUP BY tenant_id", customerIds.toArray())
+        jdbc.queryForList("SELECT customer_id,SUM(amount) amount FROM (SELECT tenant_id customer_id,outstanding_amount amount FROM fin_settlement WHERE tenant_id IN (" + placeholders + ") AND direction='PAYABLE' AND status<>'VOIDED' UNION ALL SELECT f.customer_id,f.amount FROM fin_fee_source f WHERE f.customer_id IN (" + placeholders + ") AND f.direction='PAYABLE' AND f.settlement_mode='ON_ACCOUNT' AND f.review_status='APPROVED' AND f.currency_code='CNY' AND f.amount>0 AND f.status NOT IN ('VOIDED','SUPERSEDED') AND NOT EXISTS (SELECT 1 FROM fin_settlement_line sl JOIN fin_settlement s ON s.id=sl.settlement_id AND s.tenant_id=sl.tenant_id WHERE sl.tenant_id=f.customer_id AND sl.fee_source_id=f.id AND s.direction='PAYABLE' AND s.status<>'VOIDED')) payable_obligations GROUP BY customer_id", concat(customerIds, 2))
                 .forEach(row -> metric(result, row, "outstandingPayable", "amount"));
         jdbc.queryForList("SELECT customer_id,MAX(updated_at) last_changed_at FROM (SELECT tenant_id customer_id,updated_at FROM fin_bill WHERE tenant_id IN (" + placeholders + ") UNION ALL SELECT tenant_id customer_id,updated_at FROM fin_receipt WHERE tenant_id IN (" + placeholders + ") UNION ALL SELECT tenant_id customer_id,updated_at FROM fin_cost WHERE tenant_id IN (" + placeholders + ") UNION ALL SELECT customer_id,updated_at FROM fin_fee_source WHERE customer_id IN (" + placeholders + ") UNION ALL SELECT tenant_id customer_id,updated_at FROM fin_settlement WHERE tenant_id IN (" + placeholders + ")) changes GROUP BY customer_id", concat(customerIds, 5))
                 .forEach(row -> metric(result, row, "lastChangedAt", "last_changed_at"));

finance/src/main/java/com/baiyue/finance/service/FinanceFeeSourceEventService.java

@@ -72,6 +72,7 @@ public class FinanceFeeSourceEventService {
             }
             long id = ((Number) row.get("id")).longValue();
             if ("FIRSTLEG_FEE_VOIDED".equals(event.eventType())) {
+                requireNotFrozen(id);
                 jdbc.update("UPDATE fin_fee_source SET status='VOIDED',operation_version=operation_version+1 WHERE id=? AND status<>'VOIDED'", id);
                 voidDirectPaidCost(snapshot);
             }
@@ -80,6 +81,7 @@ public class FinanceFeeSourceEventService {
         if ("FIRSTLEG_FEE_VOIDED".equals(event.eventType())) {
             throw error("FIN-EVT-005", "作废事件对应的费用来源版本不存在");
         }
+        requireSourceNotFrozen(snapshot.feeId());
         jdbc.update("UPDATE fin_fee_source SET status='SUPERSEDED' WHERE source_system='FIRSTLEG' AND source_fee_id=? AND status='AVAILABLE'",
             snapshot.feeId());
         jdbc.update("UPDATE fin_cost SET status='VOIDED',voided_at=CURRENT_TIMESTAMP(3),void_reason='来源版本已替代',version=version+1,updated_by=0 WHERE cost_origin='FIRSTLEG_DIRECT_PAID' AND source_system='FIRSTLEG' AND source_fee_id=? AND status='CONFIRMED'",
@@ -100,6 +102,16 @@ public class FinanceFeeSourceEventService {
         return sourceId;
     }
 
+    private void requireSourceNotFrozen(long sourceFeeId) {
+        Integer frozen = jdbc.queryForObject("SELECT COUNT(*) FROM fin_fee_source f WHERE f.source_system='FIRSTLEG' AND f.source_fee_id=? AND (EXISTS (SELECT 1 FROM fin_bill_line bl JOIN fin_bill b ON b.id=bl.bill_id AND b.tenant_id=bl.tenant_id WHERE bl.tenant_id=f.customer_id AND bl.source_id=f.id AND bl.source_version=f.source_fee_version AND b.status<>'VOIDED') OR EXISTS (SELECT 1 FROM fin_settlement_line sl JOIN fin_settlement s ON s.id=sl.settlement_id AND s.tenant_id=sl.tenant_id WHERE sl.tenant_id=f.customer_id AND sl.fee_source_id=f.id AND s.status<>'VOIDED'))", Integer.class, sourceFeeId);
+        if (frozen != null && frozen > 0) throw error("FIN-EVT-016", "费用来源已进入有效单据，禁止调整或替代");
+    }
+
+    private void requireNotFrozen(long feeSourceId) {
+        Integer frozen = jdbc.queryForObject("SELECT COUNT(*) FROM fin_fee_source f WHERE f.id=? AND (EXISTS (SELECT 1 FROM fin_bill_line bl JOIN fin_bill b ON b.id=bl.bill_id AND b.tenant_id=bl.tenant_id WHERE bl.tenant_id=f.customer_id AND bl.source_id=f.id AND bl.source_version=f.source_fee_version AND b.status<>'VOIDED') OR EXISTS (SELECT 1 FROM fin_settlement_line sl JOIN fin_settlement s ON s.id=sl.settlement_id AND s.tenant_id=sl.tenant_id WHERE sl.tenant_id=f.customer_id AND sl.fee_source_id=f.id AND s.status<>'VOIDED'))", Integer.class, feeSourceId);
+        if (frozen != null && frozen > 0) throw error("FIN-EVT-016", "费用来源已进入有效单据，禁止作废");
+    }
+
     private void materializeDirectPaidCost(FirstlegFeeSourceClient.Snapshot snapshot) {
         String costNo = "DIRECT-" + snapshot.sourceType() + "-" + snapshot.feeId() + "-V" + snapshot.feeVersion();
         jdbc.update("INSERT INTO fin_cost(tenant_id,cost_no,cost_type,cost_origin,source_system,source_type,source_fee_id,source_fee_version,source_hash,order_id,inbound_id,container_id,supplier_id,supplier_name_snapshot,fee_item_code,fee_item_name,currency_code,cost_amount,voucher_file_ids,paid_at,payment_method,payment_reference_no,status,confirmed_at,created_by,created_by_name,updated_by) VALUES(?,?,'SOURCE_DIRECT_PAID','FIRSTLEG_DIRECT_PAID','FIRSTLEG',?,?,?,?,?,?,?,?,?,?,?,?,?,?,?,?,?,'CONFIRMED',CURRENT_TIMESTAMP(3),0,'系统',0)",

finance/src/main/java/com/baiyue/finance/service/FinancePhase1OperationService.java

@@ -66,12 +66,12 @@ public class FinancePhase1OperationService {
         String base = " FROM (" + CUSTOMER_IDS + ") c LEFT JOIN fin_customer_settlement_profile p ON p.tenant_id=c.customer_id" + filter;
         Long total = jdbc.queryForObject("SELECT COUNT(*)" + base, Long.class, filterArgs);
         String select = "SELECT c.customer_id,COALESCE(p.customer_name_snapshot,CONCAT('客户',c.customer_id)) customer_name,COALESCE(p.status,'ACTIVE') account_status," +
-            "(SELECT COALESCE(SUM(outstanding_amount),0) FROM fin_bill b WHERE b.tenant_id=c.customer_id AND b.status<>'VOIDED') outstanding_receivable," +
-            "(SELECT COALESCE(SUM(amount),0) FROM fin_fee_source f WHERE f.customer_id=c.customer_id AND f.direction='RECEIVABLE' AND f.status='AVAILABLE' AND NOT EXISTS(SELECT 1 FROM fin_bill_line bl WHERE bl.source_id=f.id AND bl.source_version=f.source_fee_version)) pending_billing," +
+            "(SELECT COALESCE(SUM(outstanding_amount),0) FROM fin_settlement ar WHERE ar.tenant_id=c.customer_id AND ar.direction='RECEIVABLE' AND ar.status<>'VOIDED') outstanding_receivable," +
+            "(SELECT COALESCE(SUM(amount),0) FROM fin_fee_source f WHERE f.customer_id=c.customer_id AND f.direction='RECEIVABLE' AND f.review_status='APPROVED' AND f.currency_code='CNY' AND f.amount>0 AND f.status='AVAILABLE' AND NOT EXISTS(SELECT 1 FROM fin_bill_line bl JOIN fin_bill b ON b.id=bl.bill_id AND b.tenant_id=bl.tenant_id WHERE bl.tenant_id=f.customer_id AND bl.source_id=f.id AND bl.source_version=f.source_fee_version AND b.status<>'VOIDED')) pending_billing," +
             "(SELECT COALESCE(SUM(received_amount),0) FROM fin_receipt r WHERE r.tenant_id=c.customer_id AND r.status='CONFIRMED') received_period," +
-            "((SELECT COALESCE(SUM(amount),0) FROM fin_fee_source f WHERE f.customer_id=c.customer_id AND f.direction='PAYABLE' AND f.settlement_mode='ON_ACCOUNT' AND f.review_status='APPROVED' AND f.status NOT IN ('VOIDED','SUPERSEDED'))+(SELECT COALESCE(SUM(cost_amount),0) FROM fin_cost x WHERE x.tenant_id=c.customer_id AND x.status='CONFIRMED')) total_cost," +
-            "((SELECT COALESCE(SUM(cost_amount),0) FROM fin_cost x WHERE x.tenant_id=c.customer_id AND x.status='CONFIRMED')+(SELECT COALESCE(SUM(paid_amount),0) FROM fin_settlement x WHERE x.tenant_id=c.customer_id AND x.direction='PAYABLE' AND x.status<>'VOIDED')) paid_cost," +
-            "(SELECT COALESCE(SUM(outstanding_amount),0) FROM fin_settlement x WHERE x.tenant_id=c.customer_id AND x.direction='PAYABLE' AND x.status<>'VOIDED') outstanding_payable," +
+            "((SELECT COALESCE(SUM(amount),0) FROM fin_fee_source f WHERE f.customer_id=c.customer_id AND f.direction='PAYABLE' AND f.settlement_mode='ON_ACCOUNT' AND f.review_status='APPROVED' AND f.currency_code='CNY' AND f.amount>0 AND f.status NOT IN ('VOIDED','SUPERSEDED'))+(SELECT COALESCE(SUM(cost_amount),0) FROM fin_cost x WHERE x.tenant_id=c.customer_id AND x.cost_origin='FIRSTLEG_DIRECT_PAID' AND x.status='CONFIRMED')) total_cost," +
+            "((SELECT COALESCE(SUM(cost_amount),0) FROM fin_cost x WHERE x.tenant_id=c.customer_id AND x.cost_origin='FIRSTLEG_DIRECT_PAID' AND x.status='CONFIRMED')+(SELECT COALESCE(SUM(paid_amount),0) FROM fin_settlement x WHERE x.tenant_id=c.customer_id AND x.direction='PAYABLE' AND x.status<>'VOIDED')) paid_cost," +
+            "((SELECT COALESCE(SUM(outstanding_amount),0) FROM fin_settlement x WHERE x.tenant_id=c.customer_id AND x.direction='PAYABLE' AND x.status<>'VOIDED')+(SELECT COALESCE(SUM(f.amount),0) FROM fin_fee_source f WHERE f.customer_id=c.customer_id AND f.direction='PAYABLE' AND f.settlement_mode='ON_ACCOUNT' AND f.review_status='APPROVED' AND f.currency_code='CNY' AND f.amount>0 AND f.status NOT IN ('VOIDED','SUPERSEDED') AND NOT EXISTS(SELECT 1 FROM fin_settlement_line sl JOIN fin_settlement s ON s.id=sl.settlement_id AND s.tenant_id=sl.tenant_id WHERE sl.tenant_id=f.customer_id AND sl.fee_source_id=f.id AND s.direction='PAYABLE' AND s.status<>'VOIDED'))) outstanding_payable," +
             "GREATEST(COALESCE((SELECT MAX(updated_at) FROM fin_bill b WHERE b.tenant_id=c.customer_id),'1970-01-01'),COALESCE((SELECT MAX(updated_at) FROM fin_receipt r WHERE r.tenant_id=c.customer_id),'1970-01-01'),COALESCE((SELECT MAX(updated_at) FROM fin_cost x WHERE x.tenant_id=c.customer_id),'1970-01-01'),COALESCE((SELECT MAX(updated_at) FROM fin_fee_source f WHERE f.customer_id=c.customer_id),'1970-01-01'),COALESCE((SELECT MAX(updated_at) FROM fin_settlement x WHERE x.tenant_id=c.customer_id),'1970-01-01')) last_changed_at" + base + " ORDER BY last_changed_at DESC,c.customer_id DESC LIMIT ? OFFSET ?";
         Object[] args = java.util.Arrays.copyOf(filterArgs, filterArgs.length + 2);
         args[args.length - 2] = pageSize; args[args.length - 1] = (page - 1) * pageSize;
@@ -89,14 +89,15 @@ public class FinancePhase1OperationService {
         List<RawLedger> rows = new ArrayList<>();
         rows.addAll(jdbc.query("SELECT id,bill_no,created_at,total_amount,created_by,created_by_name,remark FROM fin_bill WHERE tenant_id=? AND status<>'VOIDED'", (rs, n) -> raw(rs, "SETTLEMENT_ISSUED", "BILL", "bill_no", "total_amount", null), customerId));
         rows.addAll(jdbc.query("SELECT id,receipt_no,received_at received_time,received_amount,created_by,created_by_name,remark FROM fin_receipt WHERE tenant_id=? AND status='CONFIRMED'", (rs, n) -> raw(rs, "RECEIPT", "RECEIPT", "receipt_no", null, "received_amount"), customerId));
-        rows.addAll(jdbc.query("SELECT id,cost_no,created_at,cost_amount,created_by,created_by_name,remark FROM fin_cost WHERE tenant_id=? AND status<>'VOIDED'", (rs, n) -> raw(rs, "PAYMENT", "COST", "cost_no", null, null), customerId));
+        rows.addAll(jdbc.query("SELECT id,cost_no,created_at,cost_amount,created_by,created_by_name,remark FROM fin_cost WHERE tenant_id=? AND cost_origin='FIRSTLEG_DIRECT_PAID' AND status='CONFIRMED'", (rs, n) -> raw(rs, "SUPPLIER_DIRECT_PAID", "DIRECT_PAID_COST", "cost_no", null, null), customerId));
+        rows.addAll(jdbc.query("SELECT p.id,CONCAT(s.settlement_no,'-',p.id) payment_no,p.created_at,p.amount cost_amount,p.created_by,p.created_by_name,p.remark FROM fin_settlement_payment p JOIN fin_settlement s ON s.id=p.settlement_id AND s.tenant_id=p.tenant_id WHERE p.tenant_id=? AND p.transaction_type='PAYMENT' AND s.direction='PAYABLE' AND s.status<>'VOIDED'", (rs, n) -> raw(rs, "SUPPLIER_ON_ACCOUNT_PAYMENT", "AP_PAYMENT", "payment_no", null, null), customerId));
         rows.sort(Comparator.comparing(RawLedger::occurredAt).thenComparing(RawLedger::id));
         BigDecimal outstanding = BigDecimal.ZERO;
         List<LedgerEntry> projected = new ArrayList<>();
         for (RawLedger row : rows) {
             BigDecimal receivableChange = row.receivable();
             outstanding = outstanding.add(receivableChange);
-            BigDecimal payable = "COST".equals(row.documentType()) ? row.amount() : BigDecimal.ZERO;
+            BigDecimal payable = List.of("DIRECT_PAID_COST", "AP_PAYMENT").contains(row.documentType()) ? row.amount() : BigDecimal.ZERO;
             LedgerEntry entry = new LedgerEntry(row.id(), row.occurredAt(), row.businessType(), row.documentType(), row.id(), row.documentNo(), receivableChange, payable, outstanding, row.operatorName(), row.remark());
             if ((businessType == null || businessType.isBlank() || businessType.equals(entry.businessType())) && inRange(entry.occurredAt(), startDate, endDate)) projected.add(entry);
         }
@@ -343,7 +344,8 @@ public class FinancePhase1OperationService {
 
     private static RawLedger raw(ResultSet rs, String businessType, String documentType, String noColumn, String debitColumn, String creditColumn) throws SQLException {
         LocalDateTime occurred = time(rs, documentType.equals("RECEIPT") ? "received_time" : "created_at");
-        BigDecimal amount = documentType.equals("COST") ? money(rs, "cost_amount") : debitColumn != null ? money(rs, debitColumn) : money(rs, creditColumn);
+        BigDecimal amount = List.of("DIRECT_PAID_COST", "AP_PAYMENT").contains(documentType)
+            ? money(rs, "cost_amount") : debitColumn != null ? money(rs, debitColumn) : money(rs, creditColumn);
         BigDecimal receivable = debitColumn != null ? amount : creditColumn != null ? amount.negate() : BigDecimal.ZERO;
         return new RawLedger(rs.getLong("id"), occurred, businessType, documentType, rs.getString(noColumn), amount, receivable,
             rs.getLong("created_by"), rs.getString("created_by_name"), rs.getString("remark"));

finance/src/main/java/com/baiyue/finance/service/FinanceQueryService.java

@@ -19,7 +19,6 @@ import com.baiyue.finance.dto.FinanceReadModels.ReconciliationSummary;
 import com.baiyue.finance.dto.FinanceReadModels.StatementDetail;
 import com.baiyue.finance.dto.FinanceReadModels.StatementLine;
 import org.springframework.jdbc.core.JdbcTemplate;
-import org.springframework.jdbc.BadSqlGrammarException;
 import org.springframework.stereotype.Service;
 import com.fasterxml.jackson.core.type.TypeReference;
 import com.fasterxml.jackson.databind.ObjectMapper;
@@ -49,12 +48,12 @@ public class FinanceQueryService {
 
     public CustomerAccount customerAccount(long customerId) {
         requireCustomer(customerId);
-        BigDecimal total = amount("SELECT COALESCE(SUM(total_amount),0) FROM fin_bill WHERE tenant_id=? AND status<>'VOIDED'", customerId);
-        BigDecimal received = amount("SELECT COALESCE(SUM(received_amount),0) FROM fin_bill WHERE tenant_id=? AND status<>'VOIDED'", customerId);
-        BigDecimal outstanding = amount("SELECT COALESCE(SUM(outstanding_amount),0) FROM fin_bill WHERE tenant_id=? AND status<>'VOIDED'", customerId);
+        BigDecimal total = amount("SELECT COALESCE(SUM(total_amount),0) FROM fin_settlement WHERE tenant_id=? AND direction='RECEIVABLE' AND status<>'VOIDED'", customerId);
+        BigDecimal received = amount("SELECT COALESCE(SUM(paid_amount),0) FROM fin_settlement WHERE tenant_id=? AND direction='RECEIVABLE' AND status<>'VOIDED'", customerId);
+        BigDecimal outstanding = amount("SELECT COALESCE(SUM(outstanding_amount),0) FROM fin_settlement WHERE tenant_id=? AND direction='RECEIVABLE' AND status<>'VOIDED'", customerId);
         List<AccountEntry> entries = new ArrayList<>();
-        entries.addAll(jdbc.query("SELECT id,bill_no,created_at,total_amount,currency_code,status FROM fin_bill WHERE tenant_id=? AND status<>'VOIDED'", (rs, rowNum) ->
-            new AccountEntry("RECEIVABLE", rs.getLong("id"), rs.getString("bill_no"), time(rs, "created_at"),
+        entries.addAll(jdbc.query("SELECT id,settlement_no,created_at,total_amount,currency_code,status FROM fin_settlement WHERE tenant_id=? AND direction='RECEIVABLE' AND status<>'VOIDED'", (rs, rowNum) ->
+            new AccountEntry("RECEIVABLE", rs.getLong("id"), rs.getString("settlement_no"), time(rs, "created_at"),
                 rs.getBigDecimal("total_amount"), BigDecimal.ZERO, rs.getString("currency_code"), rs.getString("status")), customerId));
         entries.addAll(jdbc.query("SELECT id,receipt_no,received_at,received_amount,currency_code,status FROM fin_receipt WHERE tenant_id=? AND status<>'VOIDED'", (rs, rowNum) ->
             new AccountEntry("RECEIPT", rs.getLong("id"), rs.getString("receipt_no"), time(rs, "received_at"),
@@ -69,33 +68,28 @@ public class FinanceQueryService {
             "COALESCE(SUM(CASE WHEN s.direction='RECEIVABLE' AND s.status<>'VOIDED' THEN s.total_amount ELSE 0 END),0) total_receivable," +
             "COALESCE(SUM(CASE WHEN s.direction='RECEIVABLE' AND s.status<>'VOIDED' THEN s.paid_amount ELSE 0 END),0) received_amount," +
             "COALESCE(SUM(CASE WHEN s.direction='RECEIVABLE' AND s.status<>'VOIDED' THEN s.outstanding_amount ELSE 0 END),0) outstanding_receivable," +
-            "COALESCE(SUM(CASE WHEN s.direction='PAYABLE' AND s.status<>'VOIDED' THEN s.outstanding_amount ELSE 0 END),0) outstanding_payable," +
             "(SELECT COALESCE(SUM(f.amount),0) FROM fin_fee_source f WHERE f.customer_id=? AND f.direction='RECEIVABLE' " +
             "AND f.currency_code='CNY' AND f.status='AVAILABLE' " +
             "AND f.review_status='APPROVED' AND f.amount>0 " +
             "AND NOT EXISTS (SELECT 1 FROM fin_bill_line bl JOIN fin_bill b ON b.id=bl.bill_id AND b.tenant_id=bl.tenant_id " +
             "WHERE bl.tenant_id=f.customer_id AND bl.source_id=f.id AND b.status<>'VOIDED')) pending_billing," +
-            "((SELECT COALESCE(SUM(f.amount),0) FROM fin_fee_source f WHERE f.customer_id=? AND f.direction='PAYABLE' AND f.settlement_mode='ON_ACCOUNT' AND f.review_status='APPROVED' AND f.status NOT IN ('VOIDED','SUPERSEDED'))+" +
-            "(SELECT COALESCE(SUM(c.cost_amount),0) FROM fin_cost c WHERE c.tenant_id=? AND c.status='CONFIRMED')) total_cost," +
-            "((SELECT COALESCE(SUM(c.cost_amount),0) FROM fin_cost c WHERE c.tenant_id=? AND c.status='CONFIRMED')+" +
-            "COALESCE(SUM(CASE WHEN s.direction='PAYABLE' AND s.status<>'VOIDED' THEN s.paid_amount ELSE 0 END),0)) paid_cost," +
+            "((SELECT COALESCE(SUM(f.amount),0) FROM fin_fee_source f WHERE f.customer_id=? AND f.direction='PAYABLE' AND f.settlement_mode='ON_ACCOUNT' AND f.review_status='APPROVED' AND f.currency_code='CNY' AND f.amount>0 AND f.status NOT IN ('VOIDED','SUPERSEDED'))+" +
+            "(SELECT COALESCE(SUM(c.cost_amount),0) FROM fin_cost c WHERE c.tenant_id=? AND c.cost_origin='FIRSTLEG_DIRECT_PAID' AND c.status='CONFIRMED')) total_cost," +
+            "((SELECT COALESCE(SUM(c.cost_amount),0) FROM fin_cost c WHERE c.tenant_id=? AND c.cost_origin='FIRSTLEG_DIRECT_PAID' AND c.status='CONFIRMED')+" +
+            "(SELECT COALESCE(SUM(ps.paid_amount),0) FROM fin_settlement ps WHERE ps.tenant_id=? AND ps.direction='PAYABLE' AND ps.status<>'VOIDED')) paid_cost," +
+            "((SELECT COALESCE(SUM(os.outstanding_amount),0) FROM fin_settlement os WHERE os.tenant_id=? AND os.direction='PAYABLE' AND os.status<>'VOIDED')+" +
+            "(SELECT COALESCE(SUM(f.amount),0) FROM fin_fee_source f WHERE f.customer_id=? AND f.direction='PAYABLE' AND f.settlement_mode='ON_ACCOUNT' AND f.review_status='APPROVED' AND f.currency_code='CNY' AND f.amount>0 AND f.status NOT IN ('VOIDED','SUPERSEDED') " +
+            "AND NOT EXISTS (SELECT 1 FROM fin_settlement_line sl JOIN fin_settlement aps ON aps.id=sl.settlement_id AND aps.tenant_id=sl.tenant_id WHERE sl.tenant_id=f.customer_id AND sl.fee_source_id=f.id AND aps.direction='PAYABLE' AND aps.status<>'VOIDED'))) outstanding_payable," +
             "GREATEST(COALESCE(MAX(CASE WHEN s.status<>'VOIDED' THEN s.updated_at END),'1970-01-01')," +
             "COALESCE((SELECT MAX(f.updated_at) FROM fin_fee_source f WHERE f.customer_id=?),'1970-01-01')," +
             "COALESCE((SELECT MAX(c.updated_at) FROM fin_cost c WHERE c.tenant_id=?),'1970-01-01')) last_changed_at " +
             "FROM fin_settlement s WHERE s.tenant_id=?";
-        try {
-            return jdbc.queryForObject(sql, (rs, rowNum) -> new CustomerAccountSummary(customerId, CNY,
-                money(rs, "total_receivable"), money(rs, "received_amount"), money(rs, "outstanding_receivable"),
-                money(rs, "pending_billing"), money(rs, "total_cost"), money(rs, "paid_cost"),
-                money(rs, "outstanding_payable"), Instant.now(), time(rs, "last_changed_at")),
-                customerId, customerId, customerId, customerId, customerId, customerId, customerId);
-        } catch (BadSqlGrammarException ignored) {
-            // Empty/partially migrated Finance databases may not have a settlement projection yet.
-            // The read-only account summary must still be usable as a zero CNY baseline.
-            return new CustomerAccountSummary(customerId, CNY, BigDecimal.ZERO, BigDecimal.ZERO,
-                BigDecimal.ZERO, BigDecimal.ZERO, BigDecimal.ZERO, BigDecimal.ZERO, BigDecimal.ZERO,
-                Instant.now(), null);
-        }
+        return jdbc.queryForObject(sql, (rs, rowNum) -> new CustomerAccountSummary(customerId, CNY,
+            money(rs, "total_receivable"), money(rs, "received_amount"), money(rs, "outstanding_receivable"),
+            money(rs, "pending_billing"), money(rs, "total_cost"), money(rs, "paid_cost"),
+            money(rs, "outstanding_payable"), Instant.now(), time(rs, "last_changed_at")),
+            customerId, customerId, customerId, customerId, customerId, customerId, customerId,
+            customerId, customerId, customerId);
     }
 
     public List<FeePoolItem> feePool(Long customerId, String direction) {

finance/src/main/resources/db/finance.sql

@@ -34,6 +34,7 @@ CREATE TABLE IF NOT EXISTS fin_fee_source (
   PRIMARY KEY (id),
   UNIQUE KEY uk_fin_fee_source (source_system, source_fee_id, source_fee_version),
   KEY idx_fin_fee_source_customer (customer_id, status),
+  KEY idx_fin_fee_source_customer_fund (customer_id, direction, settlement_mode, review_status, status, currency_code, id),
   CONSTRAINT chk_fin_fee_source_currency CHECK (currency_code = 'CNY'),
   CONSTRAINT chk_fin_fee_source_amount CHECK (amount >= 0),
   CONSTRAINT chk_fin_fee_source_settlement CHECK (
@@ -227,7 +228,7 @@ CREATE TABLE IF NOT EXISTS fin_cost (
   fee_item_code VARCHAR(64) NOT NULL COMMENT '成本费用项目编码快照',
   fee_item_name VARCHAR(200) NOT NULL COMMENT '成本费用项目名称快照',
   currency_code CHAR(3) NOT NULL DEFAULT 'CNY' COMMENT 'ISO 4217三位币种代码，首期仅CNY',
-  cost_amount DECIMAL(20,6) NOT NULL COMMENT '成本总金额，精度6位小数',
+  cost_amount DECIMAL(20,6) NOT NULL COMMENT '成本总金额；仅FIRSTLEG_DIRECT_PAID且CONFIRMED计入已线下支付供应商款',
   voucher_file_ids JSON NOT NULL COMMENT 'File服务财务凭证文件ID字符串数组JSON',
   paid_at DATETIME(3) NULL COMMENT '直接已付时间；人工补充成本可为空',
   payment_method VARCHAR(32) NULL COMMENT '直接已付方式：ONLINE、BANK_TRANSFER、CASH、OTHER',
@@ -250,6 +251,7 @@ CREATE TABLE IF NOT EXISTS fin_cost (
   UNIQUE KEY uk_fin_cost_source_version (source_system, source_type, source_fee_id, source_fee_version),
   KEY idx_fin_cost_ticket (tenant_id, order_id, inbound_id),
   KEY idx_fin_cost_container (tenant_id, container_id),
+  KEY idx_fin_cost_customer_origin_status (tenant_id, cost_origin, status),
   CONSTRAINT chk_fin_cost_tenant CHECK (tenant_id > 0),
   CONSTRAINT chk_fin_cost_currency CHECK (currency_code = 'CNY'),
   CONSTRAINT chk_fin_cost_amount CHECK (cost_amount > 0),
@@ -356,8 +358,8 @@ CREATE TABLE IF NOT EXISTS fin_settlement (
   business_period VARCHAR(32) NULL COMMENT '结算业务期间快照',
   currency_code CHAR(3) NOT NULL DEFAULT 'CNY' COMMENT 'ISO 4217三位币种代码，首期仅CNY',
   total_amount DECIMAL(20,6) NOT NULL COMMENT '正式结算总金额，精度6位小数',
-  paid_amount DECIMAL(20,6) NOT NULL DEFAULT 0 COMMENT '累计已收或已付金额，精度6位小数',
-  outstanding_amount DECIMAL(20,6) NOT NULL COMMENT '未结清金额，精度6位小数',
+  paid_amount DECIMAL(20,6) NOT NULL DEFAULT 0 COMMENT '累计已收或已付金额；PAYABLE已付计入已线下支付供应商款',
+  outstanding_amount DECIMAL(20,6) NOT NULL COMMENT '未结清金额；RECEIVABLE计待收，PAYABLE与未制单ON_ACCOUNT来源共同计待付',
   generated_date DATE NOT NULL COMMENT '结算单生成日期',
   due_date DATE NOT NULL COMMENT '结算到期日期',
   payment_status VARCHAR(24) NOT NULL DEFAULT 'UNPAID' COMMENT '收付款状态：UNPAID未收付、PARTIALLY_PAID部分收付、PAID已结清',
@@ -415,6 +417,7 @@ CREATE TABLE IF NOT EXISTS fin_settlement_payment (
   PRIMARY KEY (id),
   UNIQUE KEY uk_fin_settlement_payment_no (tenant_id, transaction_no),
   KEY idx_fin_settlement_payment_settlement (tenant_id, settlement_id, created_at),
+  KEY idx_fin_settlement_payment_customer_type_time (tenant_id, transaction_type, created_at, settlement_id),
   CONSTRAINT chk_fin_settlement_payment_tenant CHECK (tenant_id > 0),
   CONSTRAINT chk_fin_settlement_payment_currency CHECK (currency_code = 'CNY'),
   CONSTRAINT chk_fin_settlement_payment_amount CHECK (amount > 0)

finance/src/test/java/com/baiyue/finance/CustomerAccountSummaryBehaviorTest.java

@@ -16,8 +16,10 @@ import java.math.BigDecimal;
 import java.sql.ResultSet;
 import java.sql.Timestamp;
 import java.time.LocalDateTime;
+import java.util.List;
 
 import static org.assertj.core.api.Assertions.assertThat;
+import static org.assertj.core.api.Assertions.assertThatThrownBy;
 import static org.mockito.ArgumentMatchers.any;
 import static org.mockito.ArgumentMatchers.anyString;
 import static org.mockito.Mockito.mock;
@@ -27,11 +29,36 @@ import org.springframework.jdbc.BadSqlGrammarException;
 
 class CustomerAccountSummaryBehaviorTest {
 
+    @Test
+    void accountReadUsesFormalArSettlementsAndKeepsReceiptHistorySeparate() {
+        JdbcTemplate jdbc = mock(JdbcTemplate.class);
+        when(jdbc.queryForObject(anyString(), org.mockito.ArgumentMatchers.eq(BigDecimal.class),
+            org.mockito.ArgumentMatchers.eq(9L))).thenReturn(new BigDecimal("100.00"));
+        when(jdbc.query(anyString(), any(RowMapper.class), org.mockito.ArgumentMatchers.eq(9L)))
+            .thenReturn(List.of());
+
+        var result = new FinanceQueryService(jdbc, new ObjectMapper()).customerAccount(9L);
+
+        assertThat(result.accountMode()).isEqualTo("MANUAL_RECEIVABLE_LEDGER");
+        var amountSql = org.mockito.ArgumentCaptor.forClass(String.class);
+        verify(jdbc, org.mockito.Mockito.times(3)).queryForObject(amountSql.capture(),
+            org.mockito.ArgumentMatchers.eq(BigDecimal.class), org.mockito.ArgumentMatchers.eq(9L));
+        assertThat(amountSql.getAllValues()).allSatisfy(sql -> assertThat(sql)
+            .contains("FROM fin_settlement", "direction='RECEIVABLE'", "status<>'VOIDED'"));
+        var entrySql = org.mockito.ArgumentCaptor.forClass(String.class);
+        verify(jdbc, org.mockito.Mockito.times(2)).query(entrySql.capture(), any(RowMapper.class),
+            org.mockito.ArgumentMatchers.eq(9L));
+        assertThat(entrySql.getAllValues()).anySatisfy(sql -> assertThat(sql)
+            .contains("settlement_no", "FROM fin_settlement", "direction='RECEIVABLE'"));
+        assertThat(entrySql.getAllValues()).anySatisfy(sql -> assertThat(sql)
+            .contains("FROM fin_receipt", "status<>'VOIDED'"));
+    }
+
     @Test
     void aggregatesFormalSettlementsInOneCustomerScopedQuery() throws Exception {
         JdbcTemplate jdbc = mock(JdbcTemplate.class);
         ResultSet rs = summaryRow("300.00", "140.00", "160.00", "25.00", "260.00", "180.00", "80.00");
-        when(jdbc.queryForObject(anyString(), any(RowMapper.class), any(), any(), any(), any(), any(), any(), any())).thenAnswer(invocation ->
+        when(jdbc.queryForObject(anyString(), any(RowMapper.class), any(), any(), any(), any(), any(), any(), any(), any(), any(), any())).thenAnswer(invocation ->
             ((RowMapper<?>) invocation.getArgument(1)).mapRow(rs, 0));
         FinanceQueryService service = new FinanceQueryService(jdbc, new ObjectMapper());
 
@@ -52,14 +79,15 @@ class CustomerAccountSummaryBehaviorTest {
             org.mockito.ArgumentMatchers.eq(9L), org.mockito.ArgumentMatchers.eq(9L),
             org.mockito.ArgumentMatchers.eq(9L), org.mockito.ArgumentMatchers.eq(9L),
             org.mockito.ArgumentMatchers.eq(9L), org.mockito.ArgumentMatchers.eq(9L),
-            org.mockito.ArgumentMatchers.eq(9L));
+            org.mockito.ArgumentMatchers.eq(9L), org.mockito.ArgumentMatchers.eq(9L),
+            org.mockito.ArgumentMatchers.eq(9L), org.mockito.ArgumentMatchers.eq(9L));
         assertThat(sql.getValue())
             .contains("FROM fin_settlement s WHERE s.tenant_id=?")
             .contains("s.direction='RECEIVABLE' AND s.status<>'VOIDED'")
-            .contains("s.direction='PAYABLE' AND s.status<>'VOIDED'")
-            .contains("f.settlement_mode='ON_ACCOUNT'", "c.status='CONFIRMED'", "s.paid_amount")
+            .contains("os.direction='PAYABLE' AND os.status<>'VOIDED'")
+            .contains("f.settlement_mode='ON_ACCOUNT'", "c.cost_origin='FIRSTLEG_DIRECT_PAID'", "ps.paid_amount")
             .contains("f.customer_id=?", "f.status='AVAILABLE'", "f.review_status='APPROVED'", "f.amount>0")
-            .contains("b.status<>'VOIDED'")
+            .contains("b.status<>'VOIDED'", "FROM fin_settlement_line sl", "sl.fee_source_id=f.id", "aps.status<>'VOIDED'")
             .doesNotContain("JSON_EXTRACT")
             .doesNotContain("SUM(received_amount)", "FROM fin_receipt r");
     }
@@ -68,7 +96,7 @@ class CustomerAccountSummaryBehaviorTest {
     void emptyCustomerReturnsZeroAmounts() throws Exception {
         JdbcTemplate jdbc = mock(JdbcTemplate.class);
         ResultSet rs = summaryRow("0", "0", "0", "0", "0", "0", "0");
-        when(jdbc.queryForObject(anyString(), any(RowMapper.class), any(), any(), any(), any(), any(), any(), any())).thenAnswer(invocation ->
+        when(jdbc.queryForObject(anyString(), any(RowMapper.class), any(), any(), any(), any(), any(), any(), any(), any(), any(), any())).thenAnswer(invocation ->
             ((RowMapper<?>) invocation.getArgument(1)).mapRow(rs, 0));
 
         CustomerAccountSummary result = new FinanceQueryService(jdbc, new ObjectMapper()).customerAccountSummary(77L);
@@ -83,23 +111,13 @@ class CustomerAccountSummaryBehaviorTest {
     }
 
     @Test
-    void missingSettlementProjectionReturnsZeroCnyBaseline() {
+    void missingSettlementProjectionFailsClosedInsteadOfReturningFakeZeroAmounts() {
         JdbcTemplate jdbc = mock(JdbcTemplate.class);
-        when(jdbc.queryForObject(anyString(), any(RowMapper.class), any(), any(), any(), any(), any(), any(), any()))
+        when(jdbc.queryForObject(anyString(), any(RowMapper.class), any(), any(), any(), any(), any(), any(), any(), any(), any(), any()))
             .thenThrow(new BadSqlGrammarException("customer summary", "SELECT ...", null));
 
-        CustomerAccountSummary result = new FinanceQueryService(jdbc, new ObjectMapper()).customerAccountSummary(88L);
-
-        assertThat(result.customerId()).isEqualTo(88L);
-        assertThat(result.currency()).isEqualTo("CNY");
-        assertThat(result.totalReceivable()).isZero();
-        assertThat(result.receivedAmount()).isZero();
-        assertThat(result.outstandingReceivable()).isZero();
-        assertThat(result.pendingBilling()).isZero();
-        assertThat(result.totalCost()).isZero();
-        assertThat(result.paidCost()).isZero();
-        assertThat(result.outstandingPayable()).isZero();
-        assertThat(result.lastChangedAt()).isNull();
+        assertThatThrownBy(() -> new FinanceQueryService(jdbc, new ObjectMapper()).customerAccountSummary(88L))
+            .isInstanceOf(BadSqlGrammarException.class);
     }
 
     @Test

finance/src/test/java/com/baiyue/finance/FinanceCustomerAccountServiceTest.java

@@ -16,6 +16,7 @@ import static org.assertj.core.api.Assertions.assertThatThrownBy;
 import static org.mockito.ArgumentMatchers.any;
 import static org.mockito.ArgumentMatchers.anyString;
 import static org.mockito.Mockito.mock;
+import static org.mockito.Mockito.atLeastOnce;
 import static org.mockito.Mockito.verify;
 import static org.mockito.Mockito.when;
 
@@ -42,6 +43,29 @@ class FinanceCustomerAccountServiceTest {
         verify(iam).page("internal-token", 1, 20, "Alice", "ACTIVE", 900000000000000001L);
     }
 
+    @Test
+    void operatingFundQueriesUseFormalArUnbilledApDedupAndSupplierOnlyPaidAmounts() {
+        JdbcTemplate jdbc = mock(JdbcTemplate.class);
+        IamCustomerClient iam = mock(IamCustomerClient.class);
+        when(jdbc.queryForList(anyString(), any(Object[].class))).thenReturn(List.of());
+        when(iam.page("internal-token", 1, 20, null, null, 9L)).thenReturn(ApiResponse.success(
+            new PageResult<>(List.of(new IamCustomerClient.Customer(9L, "C-9", "客户9", "ACTIVE", null, null)),
+                1, 20, 1, 1)));
+
+        new FinanceCustomerAccountService(jdbc, iam, "internal-token").list(1, 20, null, null, 9L);
+
+        var sql = org.mockito.ArgumentCaptor.forClass(String.class);
+        verify(jdbc, atLeastOnce()).queryForList(sql.capture(), any(Object[].class));
+        String all = String.join("\n", sql.getAllValues());
+        assertThat(all)
+            .contains("SUM(outstanding_amount) amount FROM fin_settlement", "direction='RECEIVABLE'")
+            .contains("cost_origin='FIRSTLEG_DIRECT_PAID' AND status='CONFIRMED'")
+            .contains("direction='PAYABLE' AND status<>'VOIDED'")
+            .contains("NOT EXISTS (SELECT 1 FROM fin_settlement_line")
+            .contains("sl.fee_source_id=f.id", "s.status<>'VOIDED'")
+            .contains("review_status='APPROVED'", "currency_code='CNY'", "amount>0");
+    }
+
     @Test
     void rejectsUnsupportedFinanceAccountStatus() {
         var service = new FinanceCustomerAccountService(mock(JdbcTemplate.class), mock(IamCustomerClient.class), "token");

finance/src/test/java/com/baiyue/finance/FinanceExportContractTest.java

@@ -49,6 +49,11 @@ class FinanceExportContractTest {
         assertThat(openApi).contains("/internal/exports/v1/{exportType}/batches:")
             .contains("customerId?, status?, settlementNo?")
             .contains("所有 DETAIL 仅 settlementId")
+            .contains("仅三类运营资金：待收客户款、待付供应商款、已线下支付供应商款")
+            .contains("operatingCards: [outstandingReceivable, outstandingPayable, paidCost]")
+            .contains("辅助字段只允许用于列表、明细或历史说明，不得生成第四类运营资金卡片")
+            .contains("AP outstanding加未制单有效ON_ACCOUNT来源并去重")
+            .contains("已线下支付供应商款；不存在客户线下支付含义")
             .doesNotContain("DETAIL: settlementId, direction");
         for (String type : TYPES) {
             assertThat(openApi).contains("- " + type);

finance/src/test/java/com/baiyue/finance/FinanceFeeSourceEventServiceTest.java

@@ -147,6 +147,22 @@ class FinanceFeeSourceEventServiceTest {
         verify(jdbc).update(startsWith("INSERT INTO fin_fee_source"), any(Object[].class));
     }
 
+    @Test
+    void adjustmentRejectsSourceFrozenByActiveBillOrAp() {
+        FinanceFeeSourceEvent event = inboundEvent("adjusted-frozen", "FIRSTLEG_FEE_ADJUSTED", 2, 7);
+        givenNewEvent();
+        when(firstleg.inbound(anyString(), eq(21L), eq(31L), eq(2)))
+            .thenReturn(ApiResponse.success(snapshot("INBOUND_FEE", 7, 2, 21L, null)));
+        when(jdbc.queryForObject(startsWith("SELECT COUNT(*) FROM fin_fee_source f WHERE f.source_system='FIRSTLEG'"),
+            eq(Integer.class), eq(31L))).thenReturn(1);
+
+        assertThatThrownBy(() -> service.consume(event))
+            .isInstanceOf(FinanceEventException.class)
+            .extracting(error -> ((FinanceEventException) error).code()).isEqualTo("FIN-EVT-016");
+        verify(jdbc, never()).update(contains("status='SUPERSEDED'"), anyLong());
+        verify(jdbc, never()).update(startsWith("INSERT INTO fin_fee_source"), any(Object[].class));
+    }
+
     @Test
     void voidMarksExistingVersionWithoutDeletingHistory() {
         FinanceFeeSourceEvent event = inboundEvent("voided-2", "FIRSTLEG_FEE_VOIDED", 2, 7);
@@ -160,6 +176,24 @@ class FinanceFeeSourceEventServiceTest {
         verify(jdbc, never()).update(startsWith("DELETE"), any(Object[].class));
     }
 
+    @Test
+    void voidRejectsSourceFrozenByActiveBillOrAp() {
+        FinanceFeeSourceEvent event = inboundEvent("voided-frozen", "FIRSTLEG_FEE_VOIDED", 2, 7);
+        when(jdbc.queryForList(startsWith("SELECT payload_hash,status"), eq("FIRSTLEG"), eq("voided-frozen")))
+            .thenReturn(List.of());
+        when(firstleg.inbound(anyString(), eq(21L), eq(31L), eq(2)))
+            .thenReturn(ApiResponse.success(snapshot("INBOUND_FEE", 7, 2, 21L, null)));
+        when(jdbc.queryForList(startsWith("SELECT id,source_hash,status"), eq(31L), eq(2)))
+            .thenReturn(List.of(Map.of("id", 88L, "source_hash", "source-hash", "status", "AVAILABLE")));
+        when(jdbc.queryForObject(startsWith("SELECT COUNT(*) FROM fin_fee_source f WHERE f.id=?"),
+            eq(Integer.class), eq(88L))).thenReturn(1);
+
+        assertThatThrownBy(() -> service.consume(event))
+            .isInstanceOf(FinanceEventException.class)
+            .extracting(error -> ((FinanceEventException) error).code()).isEqualTo("FIN-EVT-016");
+        verify(jdbc, never()).update(contains("SET status='VOIDED'"), eq(88L));
+    }
+
     @Test
     void sameEventAndContentReturnsFirstResourceWithoutCallingFirstlegAgain() throws Exception {
         FinanceFeeSourceEvent event = inboundEvent("same-1", "FIRSTLEG_FEE_PUBLISHED", 1, 7);

finance/src/test/java/com/baiyue/finance/FinancePhase1OperationBehaviorTest.java

@@ -106,6 +106,9 @@ class FinancePhase1OperationBehaviorTest {
         assertThat(result.requestId()).isNotBlank();
         assertThat(result.traceId()).isNotBlank();
         assertThat(jdbc.accountListSql).contains("p.customer_name_snapshot");
+        assertThat(jdbc.accountListSql)
+            .contains("ar.direction='RECEIVABLE'", "cost_origin='FIRSTLEG_DIRECT_PAID'", "FROM fin_settlement_line sl")
+            .contains("sl.fee_source_id=f.id", "s.status<>'VOIDED'");
         assertThat(jdbc.accountListSql).doesNotContain("CAST(c.customer_id AS CHAR)");
     }
 
@@ -118,7 +121,11 @@ class FinancePhase1OperationBehaviorTest {
             service.listDerivedCustomerAccountLedger(9L, 1, 20, null, null, null);
 
         assertThat(result.data()).isEmpty();
-        assertThat(jdbc.ledgerCustomerIds).containsExactly(9L, 9L, 9L);
+        assertThat(jdbc.ledgerCustomerIds).containsExactly(9L, 9L, 9L, 9L);
+        assertThat(jdbc.ledgerSql).anySatisfy(sql -> assertThat(sql)
+            .contains("cost_origin='FIRSTLEG_DIRECT_PAID'", "status='CONFIRMED'"));
+        assertThat(jdbc.ledgerSql).anySatisfy(sql -> assertThat(sql)
+            .contains("fin_settlement_payment", "transaction_type='PAYMENT'", "s.direction='PAYABLE'"));
     }
 
     @Test
@@ -349,6 +356,7 @@ class FinancePhase1OperationBehaviorTest {
 
     private static final class AccountJdbc extends JdbcTemplate {
         private final List<Long> ledgerCustomerIds = new ArrayList<>();
+        private final List<String> ledgerSql = new ArrayList<>();
         private String accountListSql = "";
 
         @Override
@@ -369,8 +377,9 @@ class FinancePhase1OperationBehaviorTest {
                     "ACTIVE", LocalDateTime.of(2026, 8, 11, 10, 0)));
             }
             if (sql.startsWith("SELECT id,bill_no") || sql.startsWith("SELECT id,receipt_no")
-                || sql.startsWith("SELECT id,cost_no")) {
+                || sql.startsWith("SELECT id,cost_no") || sql.startsWith("SELECT p.id")) {
                 ledgerCustomerIds.add(((Number) Arrays.asList(args).get(0)).longValue());
+                ledgerSql.add(sql);
                 return List.of();
             }
             return List.of();

finance/src/test/java/com/baiyue/finance/FinanceSqlCommentContractTest.java

@@ -56,6 +56,8 @@ class FinanceSqlCommentContractTest {
         assertThat(sql).contains("RECEIVED已接收、PROCESSED已完成、FAILED处理失败");
         assertThat(sql).contains("Firstleg费用来源完整不可变JSON快照");
         assertThat(sql).contains("ON_ACCOUNT账期应付、DIRECT_PAID业务已付");
+        assertThat(sql).contains("仅FIRSTLEG_DIRECT_PAID且CONFIRMED计入已线下支付供应商款");
+        assertThat(sql).contains("RECEIVABLE计待收，PAYABLE与未制单ON_ACCOUNT来源共同计待付");
         assertThat(sql).contains("规范化完整请求的SHA-256十六进制哈希");
     }
 
@@ -72,6 +74,17 @@ class FinanceSqlCommentContractTest {
                 .contains("queue_column_comment('baiyue_finance', 'fin_bill_line', 'adjustment_reason'");
     }
 
+    @Test
+    void operatingFundAggregatesHaveDedicatedBaselineIndexes() throws Exception {
+        String sql = Files.readString(Path.of("src/main/resources/db/finance.sql"), StandardCharsets.UTF_8);
+        assertThat(sql)
+            .contains("KEY idx_fin_fee_source_customer_fund (customer_id, direction, settlement_mode, review_status, status, currency_code, id)")
+            .contains("KEY idx_fin_cost_customer_origin_status (tenant_id, cost_origin, status)")
+            .contains("KEY idx_fin_settlement_customer_direction_status (tenant_id, direction, status)")
+            .contains("KEY idx_fin_settlement_line_source (fee_source_id)")
+            .contains("KEY idx_fin_settlement_payment_customer_type_time (tenant_id, transaction_type, created_at, settlement_id)");
+    }
+
     @Test
     void financeLedgerSourcesPersistOperatorNameSnapshotsInBaselineAndUnifiedSql() throws Exception {
         String baseline = Files.readString(Path.of("src/main/resources/db/finance.sql"), StandardCharsets.UTF_8);