FL6 完善财务台账与导出审计

client/src/api/apOperations.ts

@@ -4,6 +4,9 @@ import type { RiskFlag } from "./feeControl";
 export type ApOperationsExportFormat = "csv" | "xlsx";
 export type ApOperationsRiskBucket = "all" | "exception" | "budget_overspend";
 export type ApOperationsPendingEntityType = "reimbursement" | "travel_order";
+export type FinanceLedgerStatus = "draft" | "reviewing" | "approved" | "paid" | "rejected" | "cancelled";
+export type FinanceLedgerPaymentStatus = "unpaid" | "paid";
+export type FinanceLedgerInvoiceStatus = "none" | "pending_ocr" | "ocr_failed" | "available" | "bound" | "archived";
 
 export type ApPendingPaymentBatchSummary = {
   id: string;
@@ -61,12 +64,87 @@ export async function fetchApOperations() {
   return apiRequestData<ApOperationsSummary>("/api/ap-operations");
 }
 
+export type FinanceLedgerItem = {
+  id: string;
+  formNumber: string | null;
+  reimbursementDate: string | null;
+  status: FinanceLedgerStatus;
+  totalAmount: string;
+  description: string | null;
+  owner: { id: string; employeeNo: string; name: string } | null;
+  submitter: { id: string; employeeNo: string; name: string } | null;
+  department: { id: string; name: string } | null;
+  payment: {
+    status: FinanceLedgerPaymentStatus;
+    paymentVoucherNo: string | null;
+    paymentDate: string | null;
+    paymentChannel: string | null;
+    paidAt: string | null;
+    paidBy: { id: string; employeeNo: string; name: string } | null;
+  };
+  invoice: {
+    status: FinanceLedgerInvoiceStatus | "mixed";
+    counts: {
+      total: number;
+      pendingOcr: number;
+      ocrFailed: number;
+      available: number;
+      bound: number;
+      archived: number;
+      usedComplete: number;
+    };
+  };
+  attachmentCount: number;
+  createdAt: string | null;
+  updatedAt: string | null;
+};
+
+export type FinanceLedgerQuery = {
+  page?: number;
+  pageSize?: number;
+  status?: FinanceLedgerStatus;
+  paymentStatus?: FinanceLedgerPaymentStatus;
+  invoiceStatus?: FinanceLedgerInvoiceStatus;
+  dateFrom?: string;
+  dateTo?: string;
+  q?: string;
+};
+
+export type FinanceLedgerResponse = {
+  page: number;
+  pageSize: number;
+  total: number;
+  items: FinanceLedgerItem[];
+};
+
+function toQueryString(query: Record<string, string | number | undefined>) {
+  const params = new URLSearchParams();
+  for (const [key, value] of Object.entries(query)) {
+    if (value == null || value === "") continue;
+    params.set(key, String(value));
+  }
+  const suffix = params.toString();
+  return suffix ? `?${suffix}` : "";
+}
+
+export async function fetchFinanceLedger(query: FinanceLedgerQuery = {}) {
+  return apiRequestData<FinanceLedgerResponse>(
+    `/api/ap-operations/reimbursement-ledger${toQueryString(query as Record<string, string | number | undefined>)}`,
+  );
+}
+
 export async function exportApOperations(params: {
   format: ApOperationsExportFormat;
   pendingEntityType?: ApOperationsPendingEntityType;
   pendingCreatedAtFrom?: string;
   pendingCreatedAtTo?: string;
   riskBucket?: ApOperationsRiskBucket;
+  ledgerStatus?: FinanceLedgerStatus;
+  ledgerPaymentStatus?: FinanceLedgerPaymentStatus;
+  ledgerInvoiceStatus?: FinanceLedgerInvoiceStatus;
+  ledgerDateFrom?: string;
+  ledgerDateTo?: string;
+  ledgerSearch?: string;
 }) {
   return apiRequestBlob("/api/exports/ap-operations", {
     method: "POST",

client/src/api/reimbursements.ts

@@ -136,6 +136,17 @@ export type ReimbursementDetail = {
   reimbursementDate: string | null;
   totalAmount: string | null;
   description: string | null;
+  payment: {
+    paymentVoucherNo: string | null;
+    paymentDate: string | null;
+    paymentChannel: string | null;
+    paidAt: string | null;
+    paidBy: {
+      id: string;
+      employeeNo: string;
+      name: string;
+    } | null;
+  };
   projectId: string | null;
   linkedTravelRequestId: string | null;
   linkedTravelRequest: LinkedTravelRequestSummary | null;
@@ -249,6 +260,7 @@ export type ReimbursementPayPayload = {
   paymentVoucherNo?: string;
   paymentDate?: string;
   paymentChannel?: "bank" | "alipay" | "wechat" | "cash" | "other";
+  paymentNote?: string;
 };
 
 export type ReimbursementCreatePayload = {

client/src/pages/ApOperationsPage.tsx

@@ -6,9 +6,13 @@ import { toast } from "sonner";
 import {
   exportApOperations,
   fetchApOperations,
+  fetchFinanceLedger,
   type ApOperationsPendingEntityType,
   type ApOperationsRiskBucket,
   type ApPartialMatchItemSummary,
+  type FinanceLedgerInvoiceStatus,
+  type FinanceLedgerPaymentStatus,
+  type FinanceLedgerStatus,
 } from "../api/apOperations";
 import { mapApiErrorMessage } from "../api/errorMessages";
 import {
@@ -59,9 +63,12 @@ import {
 import { Tabs, TabsContent, TabsList, TabsTrigger } from "../components/ui/tabs";
 import { downloadBlob } from "../lib/download";
 
-type OperationsTab = "pending" | "failed" | "risk" | "reconciliation";
+type OperationsTab = "ledger" | "pending" | "failed" | "risk" | "reconciliation";
 type RiskActionType = "resolve" | "dismiss";
 type PendingEntityFilter = ApOperationsPendingEntityType | "all";
+type FinanceLedgerStatusFilter = FinanceLedgerStatus | "all";
+type FinanceLedgerPaymentFilter = FinanceLedgerPaymentStatus | "all";
+type FinanceLedgerInvoiceFilter = FinanceLedgerInvoiceStatus | "all";
 
 type FailedPaymentItemRow = PaymentBatchItem & {
   batchId: string;
@@ -101,10 +108,10 @@ function formatDateTime(value: string | null) {
 }
 
 function statusBadgeClass(status: string) {
-  if (status === "open" || status === "pending" || status === "draft") {
+  if (status === "open" || status === "pending" || status === "draft" || status === "reviewing" || status === "unpaid") {
     return "border-amber-200 bg-amber-50 text-amber-700";
   }
-  if (status === "resolved" || status === "confirmed" || status === "reviewed") {
+  if (status === "resolved" || status === "confirmed" || status === "reviewed" || status === "approved" || status === "paid") {
     return "border-emerald-200 bg-emerald-50 text-emerald-700";
   }
   if (status === "dismissed" || status === "cancelled") {
@@ -133,6 +140,33 @@ function batchStatusLabel(value: string) {
   return value || "-";
 }
 
+function reimbursementStatusLabel(value: string) {
+  if (value === "draft") return "草稿";
+  if (value === "reviewing") return "审批中";
+  if (value === "approved") return "已通过";
+  if (value === "paid") return "已支付";
+  if (value === "rejected") return "已驳回";
+  if (value === "cancelled") return "已取消";
+  return value || "-";
+}
+
+function paymentStatusLabel(value: string) {
+  if (value === "paid") return "已付款";
+  if (value === "unpaid") return "未付款";
+  return value || "-";
+}
+
+function invoiceStatusLabel(value: string) {
+  if (value === "none") return "无发票";
+  if (value === "pending_ocr") return "识别中";
+  if (value === "ocr_failed") return "识别失败";
+  if (value === "available") return "可添加";
+  if (value === "bound") return "已绑定";
+  if (value === "archived") return "已归档";
+  if (value === "mixed") return "多状态";
+  return value || "-";
+}
+
 function riskBucketLabel(value: ApOperationsRiskBucket) {
   if (value === "budget_overspend") return "预算超支";
   if (value === "exception") return "异常风险";
@@ -232,11 +266,18 @@ export function ApOperationsPage() {
   const canReviewRisk = hasPermission(permissions, "risk.review.manage");
   const canManageTravelPayments = hasPermission(permissions, "travel.payment.manage");
 
-  const [activeTab, setActiveTab] = useState<OperationsTab>("pending");
+  const [activeTab, setActiveTab] = useState<OperationsTab>("ledger");
   const [pendingEntityType, setPendingEntityType] = useState<PendingEntityFilter>("all");
   const [pendingCreatedAtFrom, setPendingCreatedAtFrom] = useState("");
   const [pendingCreatedAtTo, setPendingCreatedAtTo] = useState("");
   const [riskBucket, setRiskBucket] = useState<ApOperationsRiskBucket>("all");
+  const [ledgerStatus, setLedgerStatus] = useState<FinanceLedgerStatusFilter>("all");
+  const [ledgerPaymentStatus, setLedgerPaymentStatus] = useState<FinanceLedgerPaymentFilter>("all");
+  const [ledgerInvoiceStatus, setLedgerInvoiceStatus] = useState<FinanceLedgerInvoiceFilter>("all");
+  const [ledgerDateFrom, setLedgerDateFrom] = useState("");
+  const [ledgerDateTo, setLedgerDateTo] = useState("");
+  const [ledgerSearch, setLedgerSearch] = useState("");
+  const [ledgerPage, setLedgerPage] = useState(1);
 
   const [reviewTarget, setReviewTarget] = useState<PaymentBatch | null>(null);
   const [reviewComment, setReviewComment] = useState("");
@@ -271,6 +312,30 @@ export function ApOperationsPage() {
     queryFn: () => fetchRiskFlags({ status: "open" }),
   });
 
+  const financeLedgerQuery = useQuery({
+    queryKey: [
+      "finance-ledger",
+      ledgerStatus,
+      ledgerPaymentStatus,
+      ledgerInvoiceStatus,
+      ledgerDateFrom,
+      ledgerDateTo,
+      ledgerSearch,
+      ledgerPage,
+    ],
+    queryFn: () =>
+      fetchFinanceLedger({
+        page: ledgerPage,
+        pageSize: 20,
+        status: ledgerStatus === "all" ? undefined : ledgerStatus,
+        paymentStatus: ledgerPaymentStatus === "all" ? undefined : ledgerPaymentStatus,
+        invoiceStatus: ledgerInvoiceStatus === "all" ? undefined : ledgerInvoiceStatus,
+        dateFrom: ledgerDateFrom || undefined,
+        dateTo: ledgerDateTo || undefined,
+        q: ledgerSearch.trim() || undefined,
+      }),
+  });
+
   const failedDetailQuery = useQuery({
     enabled: Boolean(failedDetailTarget?.batchId),
     queryKey: ["payment-batches", "detail", failedDetailTarget?.batchId],
@@ -362,6 +427,7 @@ export function ApOperationsPage() {
   const refreshWorkbench = async () => {
     await Promise.all([
       queryClient.invalidateQueries({ queryKey: ["ap-operations"] }),
+      queryClient.invalidateQueries({ queryKey: ["finance-ledger"] }),
       queryClient.invalidateQueries({ queryKey: ["payment-batches"] }),
       queryClient.invalidateQueries({ queryKey: ["risk-flags"] }),
       failedDetailTarget?.batchId
@@ -477,6 +543,12 @@ export function ApOperationsPage() {
         pendingCreatedAtFrom: pendingCreatedAtFrom || undefined,
         pendingCreatedAtTo: pendingCreatedAtTo || undefined,
         riskBucket,
+        ledgerStatus: ledgerStatus === "all" ? undefined : ledgerStatus,
+        ledgerPaymentStatus: ledgerPaymentStatus === "all" ? undefined : ledgerPaymentStatus,
+        ledgerInvoiceStatus: ledgerInvoiceStatus === "all" ? undefined : ledgerInvoiceStatus,
+        ledgerDateFrom: ledgerDateFrom || undefined,
+        ledgerDateTo: ledgerDateTo || undefined,
+        ledgerSearch: ledgerSearch.trim() || undefined,
       }),
     onSuccess: (response, format) => {
       downloadBlob(response.blob, response.filename ?? `ap-operations.${format}`);
@@ -532,7 +604,7 @@ export function ApOperationsPage() {
     }
   };
 
-  if (summaryQuery.isLoading && paymentBatchesQuery.isLoading && riskFlagsQuery.isLoading) {
+  if (summaryQuery.isLoading && paymentBatchesQuery.isLoading && riskFlagsQuery.isLoading && financeLedgerQuery.isLoading) {
     return <div className="card-std p-6 text-sm text-zinc-500">加载财务工作台...</div>;
   }
 
@@ -547,7 +619,7 @@ export function ApOperationsPage() {
               type="button"
               variant="secondary"
               onClick={() => refreshWorkbench()}
-              disabled={summaryQuery.isFetching || paymentBatchesQuery.isFetching || riskFlagsQuery.isFetching}
+              disabled={summaryQuery.isFetching || paymentBatchesQuery.isFetching || riskFlagsQuery.isFetching || financeLedgerQuery.isFetching}
             >
               刷新
             </Button>
@@ -579,8 +651,12 @@ export function ApOperationsPage() {
       {riskFlagsQuery.isError ? (
         <SectionError message={resolveErrorMessage(riskFlagsQuery.error, "风险标记数据加载失败")} />
       ) : null}
+      {financeLedgerQuery.isError ? (
+        <SectionError message={resolveErrorMessage(financeLedgerQuery.error, "财务台账加载失败")} />
+      ) : null}
 
-      <div className="grid gap-4 md:grid-cols-4">
+      <div className="grid gap-4 md:grid-cols-5">
+        <SummaryCard title="台账记录" value={financeLedgerQuery.data?.total ?? "-"} />
         <SummaryCard title="待付款" value={summaryQuery.data?.summary.pendingPaymentCount ?? "-"} />
         <SummaryCard
           title="部分匹配"
@@ -598,12 +674,223 @@ export function ApOperationsPage() {
       <div className="card-std p-6">
         <Tabs value={activeTab} onValueChange={(value) => setActiveTab(value as OperationsTab)}>
           <TabsList className="flex w-full flex-wrap justify-start gap-1">
+            <TabsTrigger value="ledger">财务台账 {financeLedgerQuery.data?.total ?? 0}</TabsTrigger>
             <TabsTrigger value="pending">待付款 {pendingBatches.length}</TabsTrigger>
             <TabsTrigger value="failed">异常付款 {failedItems.length}</TabsTrigger>
             <TabsTrigger value="risk">风险标记 {filteredRiskFlags.length}</TabsTrigger>
             <TabsTrigger value="reconciliation">对账异常 {partialMatchItems.length}</TabsTrigger>
           </TabsList>
 
+          <TabsContent value="ledger" className="mt-6 space-y-4">
+            <div className="grid gap-3 md:grid-cols-6">
+              <div className="space-y-2">
+                <div className="text-sm font-medium text-zinc-700">审批状态</div>
+                <select
+                  className="select-std"
+                  value={ledgerStatus}
+                  onChange={(event) => {
+                    setLedgerStatus(event.target.value as FinanceLedgerStatusFilter);
+                    setLedgerPage(1);
+                  }}
+                >
+                  <option value="all">全部</option>
+                  <option value="approved">已通过</option>
+                  <option value="paid">已支付</option>
+                  <option value="reviewing">审批中</option>
+                  <option value="rejected">已驳回</option>
+                  <option value="cancelled">已取消</option>
+                </select>
+              </div>
+              <div className="space-y-2">
+                <div className="text-sm font-medium text-zinc-700">付款状态</div>
+                <select
+                  className="select-std"
+                  value={ledgerPaymentStatus}
+                  onChange={(event) => {
+                    setLedgerPaymentStatus(event.target.value as FinanceLedgerPaymentFilter);
+                    setLedgerPage(1);
+                  }}
+                >
+                  <option value="all">全部</option>
+                  <option value="unpaid">未付款</option>
+                  <option value="paid">已付款</option>
+                </select>
+              </div>
+              <div className="space-y-2">
+                <div className="text-sm font-medium text-zinc-700">发票状态</div>
+                <select
+                  className="select-std"
+                  value={ledgerInvoiceStatus}
+                  onChange={(event) => {
+                    setLedgerInvoiceStatus(event.target.value as FinanceLedgerInvoiceFilter);
+                    setLedgerPage(1);
+                  }}
+                >
+                  <option value="all">全部</option>
+                  <option value="none">无发票</option>
+                  <option value="pending_ocr">识别中</option>
+                  <option value="ocr_failed">识别失败</option>
+                  <option value="available">可添加</option>
+                  <option value="bound">已绑定</option>
+                  <option value="archived">已归档</option>
+                </select>
+              </div>
+              <div className="space-y-2">
+                <div className="text-sm font-medium text-zinc-700">报销日期从</div>
+                <Input
+                  type="date"
+                  value={ledgerDateFrom}
+                  onChange={(event) => {
+                    setLedgerDateFrom(event.target.value);
+                    setLedgerPage(1);
+                  }}
+                />
+              </div>
+              <div className="space-y-2">
+                <div className="text-sm font-medium text-zinc-700">报销日期至</div>
+                <Input
+                  type="date"
+                  value={ledgerDateTo}
+                  onChange={(event) => {
+                    setLedgerDateTo(event.target.value);
+                    setLedgerPage(1);
+                  }}
+                />
+              </div>
+              <div className="space-y-2">
+                <div className="text-sm font-medium text-zinc-700">搜索</div>
+                <Input
+                  placeholder="单号、姓名、部门"
+                  value={ledgerSearch}
+                  onChange={(event) => {
+                    setLedgerSearch(event.target.value);
+                    setLedgerPage(1);
+                  }}
+                />
+              </div>
+            </div>
+            <div className="flex justify-end">
+              <Button
+                type="button"
+                variant="ghost"
+                onClick={() => {
+                  setLedgerStatus("all");
+                  setLedgerPaymentStatus("all");
+                  setLedgerInvoiceStatus("all");
+                  setLedgerDateFrom("");
+                  setLedgerDateTo("");
+                  setLedgerSearch("");
+                  setLedgerPage(1);
+                }}
+              >
+                清空台账筛选
+              </Button>
+            </div>
+
+            <div className="rounded-lg border border-zinc-200" data-testid="finance-ledger-table">
+              <Table>
+                <TableHeader>
+                  <tr>
+                    <TableHead>报销单</TableHead>
+                    <TableHead>申请人 / 部门</TableHead>
+                    <TableHead>金额</TableHead>
+                    <TableHead>审批状态</TableHead>
+                    <TableHead>付款状态</TableHead>
+                    <TableHead>发票 / 附件</TableHead>
+                    <TableHead>更新时间</TableHead>
+                    <TableHead className="w-[120px]">操作</TableHead>
+                  </tr>
+                </TableHeader>
+                <TableBody>
+                  {financeLedgerQuery.data?.items.length ? (
+                    financeLedgerQuery.data.items.map((item) => (
+                      <TableRow key={item.id}>
+                        <TableCell>
+                          <div className="font-medium text-zinc-900">{item.formNumber ?? item.id}</div>
+                          <div className="text-xs text-zinc-500">{item.description || "无说明"}</div>
+                        </TableCell>
+                        <TableCell>
+                          <div className="font-medium text-zinc-900">{item.owner?.name ?? item.submitter?.name ?? "-"}</div>
+                          <div className="text-xs text-zinc-500">{item.department?.name ?? "-"}</div>
+                        </TableCell>
+                        <TableCell>{item.totalAmount}</TableCell>
+                        <TableCell>
+                          <span className={`inline-flex rounded-full border px-2 py-0.5 text-xs font-medium ${statusBadgeClass(item.status)}`}>
+                            {reimbursementStatusLabel(item.status)}
+                          </span>
+                        </TableCell>
+                        <TableCell>
+                          <div className="space-y-1">
+                            <span className={`inline-flex rounded-full border px-2 py-0.5 text-xs font-medium ${statusBadgeClass(item.payment.status)}`}>
+                              {paymentStatusLabel(item.payment.status)}
+                            </span>
+                            <div className="text-xs text-zinc-500">
+                              {item.payment.paymentDate ?? "-"} · {item.payment.paidBy?.name ?? "未记录操作人"}
+                            </div>
+                            <div className="text-xs text-zinc-500">
+                              凭证：{item.payment.paymentVoucherNo ?? "-"}
+                            </div>
+                          </div>
+                        </TableCell>
+                        <TableCell>
+                          <div>{invoiceStatusLabel(item.invoice.status)} · {item.invoice.counts.total} 张</div>
+                          <div className="text-xs text-zinc-500">附件 {item.attachmentCount} 个</div>
+                        </TableCell>
+                        <TableCell>{formatDateTime(item.updatedAt)}</TableCell>
+                        <TableCell>
+                          <Button
+                            type="button"
+                            size="sm"
+                            variant="secondary"
+                            onClick={() => navigate(`/reimbursements/${item.id}`)}
+                          >
+                            查看
+                          </Button>
+                        </TableCell>
+                      </TableRow>
+                    ))
+                  ) : (
+                    <TableRow>
+                      <TableCell colSpan={8} className="py-8 text-center text-sm text-zinc-500">
+                        当前筛选下暂无财务台账记录。
+                      </TableCell>
+                    </TableRow>
+                  )}
+                </TableBody>
+              </Table>
+            </div>
+            <div className="flex items-center justify-between text-sm text-zinc-500">
+              <div>
+                共 {financeLedgerQuery.data?.total ?? 0} 条，第 {financeLedgerQuery.data?.page ?? ledgerPage} 页
+              </div>
+              <div className="flex gap-2">
+                <Button
+                  type="button"
+                  variant="secondary"
+                  size="sm"
+                  disabled={ledgerPage <= 1 || financeLedgerQuery.isFetching}
+                  onClick={() => setLedgerPage((current) => Math.max(1, current - 1))}
+                >
+                  上一页
+                </Button>
+                <Button
+                  type="button"
+                  variant="secondary"
+                  size="sm"
+                  disabled={
+                    financeLedgerQuery.isFetching ||
+                    (financeLedgerQuery.data
+                      ? ledgerPage * financeLedgerQuery.data.pageSize >= financeLedgerQuery.data.total
+                      : true)
+                  }
+                  onClick={() => setLedgerPage((current) => current + 1)}
+                >
+                  下一页
+                </Button>
+              </div>
+            </div>
+          </TabsContent>
+
           <TabsContent value="pending" className="mt-6 space-y-4">
             <div className="grid gap-3 md:grid-cols-4">
               <div className="space-y-2">

client/src/pages/ReimbursementDetailPage.tsx

@@ -263,6 +263,7 @@ export function ReimbursementDetailPage() {
         paymentVoucherNo: params.payload.paymentVoucherNo || undefined,
         paymentDate: params.payload.paymentDate || undefined,
         paymentChannel: params.payload.paymentChannel,
+        paymentNote: params.payload.paymentNote || undefined,
       });
     },
     onSuccess: async (_data, params) => {
@@ -751,6 +752,13 @@ export function ReimbursementDetailPage() {
   }
 
   const detail = detailQuery.data;
+  const payment = detail.payment ?? {
+    paymentVoucherNo: null,
+    paymentDate: null,
+    paymentChannel: null,
+    paidAt: null,
+    paidBy: null,
+  };
   const displayCode = resolveReimbursementDisplayCode(detail);
   const isPaidReimbursement = detail.status === "paid";
   const erpSyncStatus = resolveErpSyncStatus(erpPreviewQuery.data?.exportState ?? null);
@@ -984,6 +992,44 @@ export function ReimbursementDetailPage() {
                 <div>说明：{detail.description || "-"}</div>
               </div>
 
+              <div className="rounded-lg border border-zinc-200 p-4 text-sm" data-testid="reimbursement-payment-status">
+                <div className="flex items-center justify-between gap-3">
+                  <div>
+                    <h4 className="text-base font-semibold text-zinc-900">付款状态</h4>
+                    <p className="text-xs text-zinc-500">付款备注写入审计日志，凭证、日期和操作人用于财务台账核对。</p>
+                  </div>
+                  <span
+                    className={`inline-flex rounded-full border px-2 py-0.5 text-xs font-medium ${
+                      detail.status === "paid"
+                        ? "border-emerald-200 bg-emerald-50 text-emerald-700"
+                        : "border-amber-200 bg-amber-50 text-amber-700"
+                    }`}
+                  >
+                    {detail.status === "paid" ? "已付款" : "未付款"}
+                  </span>
+                </div>
+                <div className="mt-3 grid gap-3 md:grid-cols-2 xl:grid-cols-4">
+                  <div className="rounded-lg border border-zinc-200 bg-zinc-50 px-3 py-2">
+                    <div className="text-xs text-zinc-500">付款日期</div>
+                    <div className="mt-1 font-medium text-zinc-900">{payment.paymentDate ?? "-"}</div>
+                  </div>
+                  <div className="rounded-lg border border-zinc-200 bg-zinc-50 px-3 py-2">
+                    <div className="text-xs text-zinc-500">付款凭证号</div>
+                    <div className="mt-1 font-medium text-zinc-900">{payment.paymentVoucherNo ?? "-"}</div>
+                  </div>
+                  <div className="rounded-lg border border-zinc-200 bg-zinc-50 px-3 py-2">
+                    <div className="text-xs text-zinc-500">付款渠道</div>
+                    <div className="mt-1 font-medium text-zinc-900">{payment.paymentChannel ?? "-"}</div>
+                  </div>
+                  <div className="rounded-lg border border-zinc-200 bg-zinc-50 px-3 py-2">
+                    <div className="text-xs text-zinc-500">操作人 / 时间</div>
+                    <div className="mt-1 font-medium text-zinc-900">
+                      {payment.paidBy?.name ?? "-"} · {formatDateTime(payment.paidAt)}
+                    </div>
+                  </div>
+                </div>
+              </div>
+
               {detail.linkedTravelRequest ? (
                 <div className="rounded-lg border border-sky-200 bg-sky-50/70 p-4 text-sm">
                   <div className="flex items-start justify-between gap-3">

client/src/pages/reimbursement-detail/ReimbursementActions.tsx

@@ -10,6 +10,7 @@ export type PayPayload = {
   paymentVoucherNo: string;
   paymentDate: string;
   paymentChannel: PaymentChannel;
+  paymentNote: string;
 };
 
 export interface ReimbursementActionsProps {
@@ -41,6 +42,7 @@ export function ReimbursementActions({
   const [paymentVoucherNo, setPaymentVoucherNo] = useState("");
   const [paymentDate, setPaymentDate] = useState("2026-02-08");
   const [paymentChannel, setPaymentChannel] = useState<PaymentChannel>("bank");
+  const [paymentNote, setPaymentNote] = useState("");
 
   return (
     <div className="card-std space-y-4 p-6">
@@ -122,6 +124,13 @@ export function ReimbursementActions({
             <option value="cash">现金</option>
             <option value="other">其他</option>
           </select>
+          <Textarea
+            data-testid="reimbursement-pay-note"
+            onChange={(event) => setPaymentNote(event.target.value)}
+            placeholder="付款备注（可选，用于审计留痕）"
+            rows={2}
+            value={paymentNote}
+          />
           <Button
             data-testid="reimbursement-pay"
             variant="secondary"
@@ -131,6 +140,7 @@ export function ReimbursementActions({
                 paymentVoucherNo: paymentVoucherNo.trim(),
                 paymentDate,
                 paymentChannel,
+                paymentNote: paymentNote.trim(),
               })
             }
             type="button"

client/tests/e2e/permission-direct-access.spec.ts

@@ -484,6 +484,7 @@ test.describe("R3 权限直连审计", () => {
     try {
       await expectApiStatus({ role: "employee", api: employee.api, path: "/api/budgets", statuses: [403], note: "员工不得直连预算" });
       await expectApiStatus({ role: "employee", api: employee.api, path: "/api/ap-operations", statuses: [403, 409], note: "员工不得直连 AP；409 表示功能门禁关闭且未泄露数据" });
+      await expectApiStatus({ role: "employee", api: employee.api, path: "/api/ap-operations/reimbursement-ledger", statuses: [403, 409], note: "员工不得直连财务台账；409 表示功能门禁关闭且未泄露数据" });
       await expectApiStatus({ role: "employee", api: employee.api, path: "/api/payment-batches", statuses: [403, 409], note: "员工不得直连付款批次；409 表示功能门禁关闭且未泄露数据" });
       await expectApiStatus({ role: "employee", api: employee.api, path: "/api/integrations/erp/master-data/status", statuses: [403], note: "员工不得直连 ERP 管理" });
       await expectApiStatus({ role: "employee", api: employee.api, path: "/api/invoice-pool?ownerScope=all", statuses: [403], note: "员工不得查看全量票据" });
@@ -520,6 +521,7 @@ test.describe("R3 权限直连审计", () => {
       }
 
       await expectApiStatus({ role: "manager", api: manager.api, path: "/api/ap-operations", statuses: [403, 409], note: "主管不得直连 AP" });
+      await expectApiStatus({ role: "manager", api: manager.api, path: "/api/ap-operations/reimbursement-ledger", statuses: [403, 409], note: "主管不得直连财务台账" });
       await expectApiStatus({ role: "manager", api: manager.api, path: "/api/payment-batches", statuses: [403, 409], note: "主管不得直连付款批次" });
       await expectApiStatus({ role: "manager", api: manager.api, path: "/api/integrations/erp/master-data/status", statuses: [403], note: "主管不得直连 ERP 管理" });
       await expectApiStatus({ role: "manager", api: manager.api, path: "/api/audit-logs", statuses: [403], note: "主管不得查看审计日志" });
@@ -531,6 +533,7 @@ test.describe("R3 权限直连审计", () => {
       await expectApiStatus({ role: "finance", api: finance.api, path: "/api/notifications/deliveries", statuses: [403], note: "普通财务不得查看通知渠道投递审计" });
       await expectApiStatus({ role: "finance", api: finance.api, path: "/api/invoice-pool?ownerScope=all&pageSize=20", statuses: [200], note: "财务可看票据财务范围" });
       await expectApiStatus({ role: "finance", api: finance.api, path: "/api/payment-batches", statuses: [200, 409], note: "财务可看付款批次或受功能门禁限制" });
+      await expectApiStatus({ role: "finance", api: finance.api, path: "/api/ap-operations/reimbursement-ledger?pageSize=5", statuses: [200, 409], note: "财务可看财务台账或受功能门禁限制" });
 
       const erpStatus = await expectApiStatus({
         role: "finance_mgr",

client/tests/e2e/reimbursement-payment-batch-flow.spec.ts

@@ -158,7 +158,7 @@ test("E2E 报销支付批次主链路：提交 -> 审批 -> 创建批次 -> 复
 
     await login(page, FINANCE_MGR);
     await page.goto("/ap-operations");
-    await expect(page.getByRole("tab", { name: /待付款/ })).toBeVisible();
+    await page.getByRole("tab", { name: /待付款/ }).click();
     const pendingRow = page.locator("tr").filter({ hasText: batchName }).first();
     await expect(pendingRow).toBeVisible();
     await pendingRow.getByRole("button", { name: "快捷复核" }).click();
@@ -180,8 +180,23 @@ test("E2E 报销支付批次主链路：提交 -> 审批 -> 创建批次 -> 复
     await page.goto(`/reimbursements/${reimbursementId}`);
     await reimbursementDetail.assertLoaded();
     await expect(page.getByText(/状态：(paid|已支付)/)).toBeVisible({ timeout: 30_000 });
+    await expect(page.getByTestId("reimbursement-payment-status")).toContainText("已付款");
+
+    const paymentAudit = await apiGetData<{
+      items: Array<{ action: string; targetId: string | null; extra: Record<string, unknown> }>;
+    }>(
+      adminApi.api,
+      "/api/audit-logs?action=REIMBURSEMENT_PAYMENT_MARKED&page=1&pageSize=20",
+    );
+    expect(
+      paymentAudit.items.some((item) => item.targetId === reimbursementId && item.extra?.idempotent === false),
+      "付款动作应写入报销付款审计",
+    ).toBe(true);
 
     await page.goto("/ap-operations");
+    await expect(page.getByRole("tab", { name: /财务台账/ })).toBeVisible();
+    await expect(page.getByTestId("finance-ledger-table")).toContainText(reimbursementDisplayCode);
+    await expect(page.getByTestId("finance-ledger-table")).toContainText("已付款");
     await expect(page.getByRole("tab", { name: /待付款/ })).toBeVisible();
     await expect(page.getByText(batchName)).toHaveCount(0);
 

issues/2026-05-12_01-43-00-r6-finance-ledger-export-v1.csv

@@ -1,6 +1,6 @@
 ID,Title,Description,Acceptance,Test_Method,Tools,Dev_Status,Review1_Status,Regression_Status,Files,Dependencies,Notes
 FL6-1,财务台账导出合同建档,在 R6 通过后规划财务台账、付款标记增强、附件下载留痕和导出第一版。,"1) 本 CSV 校验通过；2) 不接银行和 ERP 实时付款；3) PDF-only 和重复票据规则保持不变；4) 财务不获得管理员能力。","流程级验证：python3 /home/shunli/.codex/skills/plan/scripts/validate_issues_csv.py issues/2026-05-12_01-43-00-r6-finance-ledger-export-v1.csv；人工核对报销发票规约。",python3|manual,DONE,DONE,DONE,issues/2026-05-12_01-43-00-r6-finance-ledger-export-v1.csv,[],涉及导出和敏感字段需权限审计。
-FL6-2,财务台账查询,提供报销单号、申请人、部门、金额、审批状态、付款状态、发票状态和更新时间的财务台账查询。,"1) 财务可筛选和分页；2) 普通员工不可看全量台账；3) 付款和发票状态与报销详情一致。","流程级验证：财务登录 -> 按状态和时间筛选台账 -> 普通员工直连 API 被拒绝 -> 与报销详情交叉核对。",node|playwright,TODO,TODO,TODO,server/src/routes/reimbursements.js|client/src/pages/ApOperationsPage.tsx,"[""FL6-1""]",优先复用现有 AP/报销接口，新增接口需保持只读边界。
+FL6-2,财务台账查询,提供报销单号、申请人、部门、金额、审批状态、付款状态、发票状态和更新时间的财务台账查询。,"1) 财务可筛选和分页；2) 普通员工不可看全量台账；3) 付款和发票状态与报销详情一致。","流程级验证：财务登录 -> 按状态和时间筛选台账 -> 普通员工直连 API 被拒绝 -> 与报销详情交叉核对。",node|playwright,DONE,DONE,DONE,server/src/routes/reimbursements.js|client/src/pages/ApOperationsPage.tsx,"[""FL6-1""]",优先复用现有 AP/报销接口，新增接口需保持只读边界。
-FL6-3,付款标记审计增强,增强付款备注、付款时间、操作者审计和状态展示。,"1) 付款标记记录操作者和时间；2) 可填写备注；3) 非财务不可付款；4) 重复付款被拒绝或可解释。","流程级验证：财务标记付款 -> 查看审计日志和详情；非财务尝试付款 -> 服务端拒绝；重复付款 -> 可解释结果。",node|playwright,TODO,TODO,TODO,server/src/routes/reimbursements.js|client/src/pages/ReimbursementsPage.tsx,"[""FL6-2""]",不接真实银行付款。
+FL6-3,付款标记审计增强,增强付款备注、付款时间、操作者审计和状态展示。,"1) 付款标记记录操作者和时间；2) 可填写备注；3) 非财务不可付款；4) 重复付款被拒绝或可解释。","流程级验证：财务标记付款 -> 查看审计日志和详情；非财务尝试付款 -> 服务端拒绝；重复付款 -> 可解释结果。",node|playwright,DONE,DONE,DONE,server/src/routes/reimbursements.js|client/src/pages/ReimbursementsPage.tsx,"[""FL6-2""]",不接真实银行付款。
-FL6-4,附件下载留痕与导出,财务下载附件和发票时留痕，台账支持财务核对导出。,"1) 下载动作写审计；2) 导出敏感字段按权限裁剪；3) 导出文件不提交仓库；4) 重复票据例外状态可解释。","流程级验证：财务下载附件 -> 审计可查；导出台账 -> 文件字段符合权限；普通员工无全量导出。",node|playwright|manual,TODO,TODO,TODO,server/src/routes/exports*|client/src/pages/ApOperationsPage.tsx,"[""FL6-3""]",导出临时文件不得提交仓库。
+FL6-4,附件下载留痕与导出,财务下载附件和发票时留痕，台账支持财务核对导出。,"1) 下载动作写审计；2) 导出敏感字段按权限裁剪；3) 导出文件不提交仓库；4) 重复票据例外状态可解释。","流程级验证：财务下载附件 -> 审计可查；导出台账 -> 文件字段符合权限；普通员工无全量导出。",node|playwright|manual,DONE,DONE,DONE,server/src/routes/exports*|client/src/pages/ApOperationsPage.tsx,"[""FL6-3""]",导出临时文件不得提交仓库。
-FL6-5,财务台账回归部署,完成财务台账增强后执行回归、部署和公网复检。,"1) server/client 验证通过；2) 财务链路 E2E 通过；3) 权限直连检查通过；4) 部署后 live smoke 通过。","流程级验证：server prisma validate 和 node --check；client typecheck/build；财务 Playwright；bash deploy/trialrun/deploy.sh；live smoke readiness。",node|npm|playwright|bash,TODO,TODO,TODO,server|client|deploy/trialrun,"[""FL6-4""]",涉及财务权限必须 reviewer 复核。
+FL6-5,财务台账回归部署,完成财务台账增强后执行回归、部署和公网复检。,"1) server/client 验证通过；2) 财务链路 E2E 通过；3) 权限直连检查通过；4) 部署后 live smoke 通过。","流程级验证：server prisma validate 和 node --check；client typecheck/build；财务 Playwright；bash deploy/trialrun/deploy.sh；live smoke readiness。",node|npm|playwright|bash,DONE,DONE,DONE,server|client|deploy/trialrun,"[""FL6-4""]",涉及财务权限必须 reviewer 复核；公网复检报告 artifacts/qa-flow/live-smoke-readiness-20260512-093220。

server/src/routes/apOperations.js

@@ -2,11 +2,30 @@ const { AppError } = require("../utils/AppError");
 const { sendData } = require("../utils/reply");
 const { FEATURE_FLAG_KEYS, evaluateFeatureFlag } = require("../services/featureFlags");
 const { BUDGET_RISK_CODES, buildPersistedRiskFlag, toMoneyNumber, toMoneyString } = require("../services/feeControl");
+const { z } = require("zod");
+const {
+  REIMBURSEMENT_LEDGER_INVOICE_STATUS_VALUES,
+  REIMBURSEMENT_LEDGER_PAYMENT_STATUS_VALUES,
+  REIMBURSEMENT_LEDGER_STATUS_VALUES,
+  listFinanceLedger,
+} = require("../services/financeLedger");
+
+const FINANCE_LEDGER_PERMISSION_CODES = ["payment.batch.manage", "risk.review.manage", "expense.finance.pay"];
+
+const FINANCE_LEDGER_QUERY_SCHEMA = z.object({
+  page: z.coerce.number().int().min(1).optional(),
+  pageSize: z.coerce.number().int().min(1).max(100).optional(),
+  status: z.enum(REIMBURSEMENT_LEDGER_STATUS_VALUES).optional(),
+  paymentStatus: z.enum(REIMBURSEMENT_LEDGER_PAYMENT_STATUS_VALUES).optional(),
+  invoiceStatus: z.enum(REIMBURSEMENT_LEDGER_INVOICE_STATUS_VALUES).optional(),
+  dateFrom: z.string().regex(/^\d{4}-\d{2}-\d{2}$/).optional(),
+  dateTo: z.string().regex(/^\d{4}-\d{2}-\d{2}$/).optional(),
+  q: z.string().trim().max(100).optional(),
+});
 
 function ensureReadPermission(fastify, request) {
   if (
-    !fastify.hasPermission(request.employee, "payment.batch.manage") &&
+    !FINANCE_LEDGER_PERMISSION_CODES.some((permission) => fastify.hasPermission(request.employee, permission))
-    !fastify.hasPermission(request.employee, "risk.review.manage")
   ) {
     throw new AppError({ code: "PERM_001", message: "无权限", statusCode: 403 });
   }
@@ -182,6 +201,24 @@ async function apOperationsRoutes(fastify) {
       partialMatchItems: anomalies.map(mapReconciliationAnomaly),
     });
   });
+
+  fastify.get("/ap-operations/reimbursement-ledger", { preHandler: fastify.authenticate }, async (request, reply) => {
+    await ensureFeatureEnabled(fastify);
+    ensureReadPermission(fastify, request);
+
+    const parsed = FINANCE_LEDGER_QUERY_SCHEMA.safeParse(request.query ?? {});
+    if (!parsed.success) {
+      throw new AppError({
+        code: "VALID_001",
+        message: "参数校验失败",
+        statusCode: 400,
+        details: parsed.error.flatten(),
+      });
+    }
+
+    const ledger = await listFinanceLedger(fastify.prisma, parsed.data);
+    return sendData(reply, request, ledger);
+  });
 }
 
 module.exports = apOperationsRoutes;

server/src/routes/exports.js

@@ -19,6 +19,14 @@ const {
 } = require("../services/employeeDirectoryFilters");
 const { BUDGET_RISK_CODES, toMoneyNumber, toMoneyString } = require("../services/feeControl");
 const { FEATURE_FLAG_KEYS, evaluateFeatureFlag } = require("../services/featureFlags");
+const {
+  FINANCE_LEDGER_EXPORT_HEADERS,
+  REIMBURSEMENT_LEDGER_INVOICE_STATUS_VALUES,
+  REIMBURSEMENT_LEDGER_PAYMENT_STATUS_VALUES,
+  REIMBURSEMENT_LEDGER_STATUS_VALUES,
+  listFinanceLedgerForExport,
+  mapFinanceLedgerExportRow,
+} = require("../services/financeLedger");
 const {
   HISTORY_STATUS_VALUES,
   buildPresenceValidationError,
@@ -109,6 +117,12 @@ const AP_OPERATIONS_EXPORT_BODY_SCHEMA = z.object({
   pendingCreatedAtFrom: DATE_ONLY_SCHEMA.optional(),
   pendingCreatedAtTo: DATE_ONLY_SCHEMA.optional(),
   riskBucket: z.enum(["all", "exception", "budget_overspend"]).optional(),
+  ledgerStatus: z.enum(REIMBURSEMENT_LEDGER_STATUS_VALUES).optional(),
+  ledgerPaymentStatus: z.enum(REIMBURSEMENT_LEDGER_PAYMENT_STATUS_VALUES).optional(),
+  ledgerInvoiceStatus: z.enum(REIMBURSEMENT_LEDGER_INVOICE_STATUS_VALUES).optional(),
+  ledgerDateFrom: DATE_ONLY_SCHEMA.optional(),
+  ledgerDateTo: DATE_ONLY_SCHEMA.optional(),
+  ledgerSearch: z.string().trim().max(100).optional(),
 }).strict();
 
 const PRESENCE_HISTORY_EXPORT_LIMIT = 5000;
@@ -573,8 +587,23 @@ async function loadApOperationsExportDataset(prisma, filters) {
     resolution_status: "pending",
     match_status: { not: "matched" },
   };
+  const ledgerFilters = {
+    status: filters.ledgerStatus,
+    paymentStatus: filters.ledgerPaymentStatus,
+    invoiceStatus: filters.ledgerInvoiceStatus,
+    dateFrom: filters.ledgerDateFrom,
+    dateTo: filters.ledgerDateTo,
+    q: filters.ledgerSearch,
+  };
 
-  const [pendingPaymentBatches, failedPaymentBatchItems, riskFlags, reconciliationAnomalies] = await Promise.all([
+  const [
+    reimbursementLedger,
+    pendingPaymentBatches,
+    failedPaymentBatchItems,
+    riskFlags,
+    reconciliationAnomalies,
+  ] = await Promise.all([
+    listFinanceLedgerForExport(prisma, ledgerFilters, 5000),
     prisma.paymentBatch.findMany({
       where: pendingWhere,
       orderBy: [{ created_at: "desc" }, { id: "desc" }],
@@ -617,6 +646,7 @@ async function loadApOperationsExportDataset(prisma, filters) {
   ]);
 
   return {
+    reimbursementLedger,
     pendingWhere,
     riskWhere,
     reconciliationWhere,
@@ -630,6 +660,13 @@ async function loadApOperationsExportDataset(prisma, filters) {
 async function* streamApOperationsCsv(dataset) {
   yield "\ufeff";
 
+  yield csvRow(["财务台账"]);
+  yield csvRow(FINANCE_LEDGER_EXPORT_HEADERS);
+  for (const item of dataset.reimbursementLedger) {
+    yield csvRow(mapFinanceLedgerExportRow(item));
+  }
+  yield csvRow([]);
+
   yield csvRow(["待付款批次"]);
   yield csvRow(["批次编号", "实体类型", "批次名称", "状态", "总金额", "高风险", "创建时间"]);
   for (const item of dataset.pendingPaymentBatches) {
@@ -661,6 +698,17 @@ async function* streamApOperationsCsv(dataset) {
 async function buildApOperationsXlsx(dataset) {
   const workbook = new ExcelJS.Workbook();
 
+  const ledgerSheet = workbook.addWorksheet("财务台账");
+  ledgerSheet.columns = FINANCE_LEDGER_EXPORT_HEADERS.map((header, index) => ({
+    header,
+    key: `col${index}`,
+    width: index === 0 ? 24 : index === 14 ? 24 : 16,
+  }));
+  for (const item of dataset.reimbursementLedger) {
+    const row = mapFinanceLedgerExportRow(item);
+    ledgerSheet.addRow(Object.fromEntries(row.map((value, index) => [`col${index}`, value])));
+  }
+
   const pendingSheet = workbook.addWorksheet("待付款批次");
   pendingSheet.columns = [
     { header: "批次编号", key: "batchNo", width: 24 },
@@ -1617,6 +1665,12 @@ async function exportsRoutes(fastify) {
         pendingCreatedAtFrom: parsedBody.pendingCreatedAtFrom,
         pendingCreatedAtTo: parsedBody.pendingCreatedAtTo,
         riskBucket: parsedBody.riskBucket ?? "all",
+        ledgerStatus: parsedBody.ledgerStatus,
+        ledgerPaymentStatus: parsedBody.ledgerPaymentStatus,
+        ledgerInvoiceStatus: parsedBody.ledgerInvoiceStatus,
+        ledgerDateFrom: parsedBody.ledgerDateFrom,
+        ledgerDateTo: parsedBody.ledgerDateTo,
+        ledgerSearch: parsedBody.ledgerSearch,
       };
       const dataset = await loadApOperationsExportDataset(fastify.prisma, filters);
 
@@ -1635,6 +1689,12 @@ async function exportsRoutes(fastify) {
             failedPaymentItemTotal: dataset.failedPaymentBatchItems.length,
             openRiskFlagTotal: dataset.riskFlags.length,
             reconciliationAnomalyTotal: dataset.reconciliationAnomalies.length,
+            financeLedgerTotal: dataset.reimbursementLedger.length,
+            ledgerStatus: filters.ledgerStatus ?? null,
+            ledgerPaymentStatus: filters.ledgerPaymentStatus ?? null,
+            ledgerInvoiceStatus: filters.ledgerInvoiceStatus ?? null,
+            ledgerDateFrom: filters.ledgerDateFrom ?? null,
+            ledgerDateTo: filters.ledgerDateTo ?? null,
           },
         }),
       });

server/src/routes/paymentBatches.js

@@ -308,7 +308,7 @@ async function listOpenRiskFlagsForBatch(tx, batch) {
   return items.map(buildPersistedRiskFlag);
 }
 
-async function executeReimbursementPayment(tx, { batch, item, actorId, index }) {
+async function executeReimbursementPayment(tx, { batch, item, actorId, index, request }) {
   const current = await tx.reimbursementForm.findUnique({
     where: { id: item.entity_id },
     select: {
@@ -348,11 +348,31 @@ async function executeReimbursementPayment(tx, { batch, item, actorId, index })
     if (conflict) {
       throw buildValidationError({ payment: "already_paid_conflict" }, 409);
     }
+    await tx.auditLog.create({
+      data: buildAuditLogData(request, {
+        actorId,
+        action: "REIMBURSEMENT_PAYMENT_MARKED",
+        targetType: "reimbursement_form",
+        targetId: current.id,
+        extra: {
+          formNumber: current.form_number ?? null,
+          paymentVoucherNo: current.payment_voucher_no ?? null,
+          paymentDate: existingPaymentDate,
+          paymentChannel: current.payment_channel ?? null,
+          paymentNote: null,
+          idempotent: true,
+          archivedInvoiceCount: 0,
+          source: "payment_batch",
+          paymentBatchId: batch.id,
+          paymentBatchItemId: item.id,
+        },
+      }),
+    });
     return { idempotent: true };
   }
 
   const now = new Date();
-  await tx.invoicePool.updateMany({
+  const archivedResult = await tx.invoicePool.updateMany({
     where: { linked_reimbursement_id: item.entity_id, status: "bound" },
     data: {
       status: "archived",
@@ -373,6 +393,26 @@ async function executeReimbursementPayment(tx, { batch, item, actorId, index })
       updated_by: actorId,
     },
   });
+  await tx.auditLog.create({
+    data: buildAuditLogData(request, {
+      actorId,
+      action: "REIMBURSEMENT_PAYMENT_MARKED",
+      targetType: "reimbursement_form",
+      targetId: current.id,
+      extra: {
+        formNumber: current.form_number ?? null,
+        paymentVoucherNo: voucher,
+        paymentDate,
+        paymentChannel,
+        paymentNote: null,
+        idempotent: false,
+        archivedInvoiceCount: archivedResult.count,
+        source: "payment_batch",
+        paymentBatchId: batch.id,
+        paymentBatchItemId: item.id,
+      },
+    }),
+  });
   return { idempotent: false };
 }
 
@@ -842,7 +882,13 @@ async function paymentBatchesRoutes(fastify) {
 
         try {
           if (batch.entity_type === "reimbursement") {
-            const paymentResult = await executeReimbursementPayment(tx, { batch, item, actorId: request.employee.id, index });
+            const paymentResult = await executeReimbursementPayment(tx, {
+              batch,
+              item,
+              actorId: request.employee.id,
+              index,
+              request,
+            });
             if (!paymentResult.idempotent) {
               successfulReimbursementIds.push(item.entity_id);
             }

server/src/routes/reimbursements.js

@@ -43,6 +43,7 @@ const PAY_BODY_SCHEMA = z.object({
   paymentVoucherNo: z.string().trim().min(1).max(50).optional(),
   paymentDate: z.string().regex(/^\d{4}-\d{2}-\d{2}$/).optional(),
   paymentChannel: z.enum(["bank", "alipay", "wechat", "cash", "other"]).optional(),
+  paymentNote: z.string().trim().max(200).optional(),
 });
 
 const REIMBURSEMENT_LIST_QUERY_SCHEMA = z.object({
@@ -1556,6 +1557,19 @@ async function reimbursementRoutes(fastify) {
         reimbursementDate,
         status: reimbursement.status,
         description: reimbursement.description,
+        payment: {
+          paymentVoucherNo: reimbursement.payment_voucher_no ?? null,
+          paymentDate: toDateOnlyString(reimbursement.payment_date),
+          paymentChannel: reimbursement.payment_channel ?? null,
+          paidAt: reimbursement.paid_at?.toISOString?.() ?? null,
+          paidBy: reimbursement.paid_by_employee
+            ? {
+                id: reimbursement.paid_by_employee.id,
+                employeeNo: reimbursement.paid_by_employee.employee_no,
+                name: reimbursement.paid_by_employee.name,
+              }
+            : null,
+        },
         projectId: reimbursement.project_id ?? null,
         project: reimbursement.project ? { id: reimbursement.project.id, projectNo: reimbursement.project.project_no, name: reimbursement.project.name } : null,
         totalAmount: toMoneyString(reimbursement.total_amount),
@@ -1958,8 +1972,19 @@ async function reimbursementRoutes(fastify) {
           total_amount: true,
           status: true,
           description: true,
+          payment_voucher_no: true,
+          payment_date: true,
+          payment_channel: true,
+          paid_at: true,
           project_id: true,
           linked_travel_request_id: true,
+          paid_by_employee: {
+            select: {
+              id: true,
+              employee_no: true,
+              name: true,
+            },
+          },
           department: {
             select: {
               id: true,
@@ -2158,6 +2183,19 @@ async function reimbursementRoutes(fastify) {
         totalAmount: toMoneyString(reimbursement.total_amount),
         status: reimbursement.status,
         description: reimbursement.description,
+        payment: {
+          paymentVoucherNo: reimbursement.payment_voucher_no ?? null,
+          paymentDate: toDateOnlyString(reimbursement.payment_date),
+          paymentChannel: reimbursement.payment_channel ?? null,
+          paidAt: reimbursement.paid_at?.toISOString?.() ?? null,
+          paidBy: reimbursement.paid_by_employee
+            ? {
+                id: reimbursement.paid_by_employee.id,
+                employeeNo: reimbursement.paid_by_employee.employee_no,
+                name: reimbursement.paid_by_employee.name,
+              }
+            : null,
+        },
         projectId: reimbursement.project_id ?? null,
         project: reimbursement.project ? { id: reimbursement.project.id, projectNo: reimbursement.project.project_no, name: reimbursement.project.name } : null,
         linkedTravelRequestId: reimbursement.linked_travel_request_id ?? null,
@@ -3737,6 +3775,33 @@ async function reimbursementRoutes(fastify) {
           }
         }
 
+        await tx.auditLog.create({
+          data: buildAuditLogData(request, {
+            actorId: request.employee.id,
+            action: "REIMBURSEMENT_PAYMENT_MARKED",
+            targetType: "reimbursement_form",
+            targetId: reimbursementId,
+            extra: {
+              formNumber: reimbursement.form_number ?? null,
+              paymentVoucherNo:
+                reimbursement.status === "paid"
+                  ? reimbursement.payment_voucher_no ?? null
+                  : payInput.paymentVoucherNo ?? null,
+              paymentDate:
+                reimbursement.status === "paid"
+                  ? existingPaymentDate
+                  : payInput.paymentDate ?? null,
+              paymentChannel:
+                reimbursement.status === "paid"
+                  ? reimbursement.payment_channel ?? null
+                  : payInput.paymentChannel ?? null,
+              paymentNote: payInput.paymentNote ?? null,
+              idempotent: reimbursement.status === "paid",
+              archivedInvoiceCount: archivedResult.count,
+            },
+          }),
+        });
+
         response = {
           reimbursementId,
           outcome: "paid",
@@ -3764,6 +3829,7 @@ async function reimbursementRoutes(fastify) {
               reimbursement.status === "paid"
                 ? reimbursement.paid_by ?? null
                 : request.employee.id,
+            paymentNote: payInput.paymentNote ?? null,
             idempotent: reimbursement.status === "paid",
           },
         };

server/src/services/financeLedger.js

@@ -0,0 +1,292 @@
+const { toMoneyString } = require("./feeControl");
+
+const REIMBURSEMENT_LEDGER_STATUS_VALUES = Object.freeze([
+  "draft",
+  "reviewing",
+  "approved",
+  "paid",
+  "rejected",
+  "cancelled",
+]);
+const REIMBURSEMENT_LEDGER_PAYMENT_STATUS_VALUES = Object.freeze(["unpaid", "paid"]);
+const REIMBURSEMENT_LEDGER_INVOICE_STATUS_VALUES = Object.freeze([
+  "none",
+  "pending_ocr",
+  "ocr_failed",
+  "available",
+  "bound",
+  "archived",
+]);
+
+function toDateOnlyString(value) {
+  if (!value) return null;
+  if (typeof value === "string") return value.slice(0, 10);
+  return value.toISOString?.().slice(0, 10) ?? null;
+}
+
+function toDateTimeString(value) {
+  if (!value) return null;
+  if (typeof value === "string") return value;
+  return value.toISOString?.() ?? null;
+}
+
+function dateRange(dateFrom, dateTo) {
+  return {
+    ...(dateFrom ? { gte: new Date(`${dateFrom}T00:00:00.000Z`) } : {}),
+    ...(dateTo ? { lte: new Date(`${dateTo}T23:59:59.999Z`) } : {}),
+  };
+}
+
+function buildFinanceLedgerWhere(filters = {}) {
+  const clauses = [];
+  const query = filters.q?.trim();
+
+  if (filters.status) {
+    clauses.push({ status: filters.status });
+  }
+
+  if (filters.paymentStatus === "paid") {
+    clauses.push({ status: "paid" });
+  } else if (filters.paymentStatus === "unpaid") {
+    clauses.push({ status: { not: "paid" } });
+  }
+
+  if (filters.invoiceStatus === "none") {
+    clauses.push({ invoice_pool_items: { none: {} } });
+  } else if (filters.invoiceStatus) {
+    clauses.push({ invoice_pool_items: { some: { status: filters.invoiceStatus } } });
+  }
+
+  const reimbursementDateRange = dateRange(filters.dateFrom, filters.dateTo);
+  if (Object.keys(reimbursementDateRange).length > 0) {
+    clauses.push({ reimbursement_date: reimbursementDateRange });
+  }
+
+  if (query) {
+    clauses.push({
+      OR: [
+        { form_number: { contains: query, mode: "insensitive" } },
+        { description: { contains: query, mode: "insensitive" } },
+        { owner: { name: { contains: query, mode: "insensitive" } } },
+        { owner: { employee_no: { contains: query, mode: "insensitive" } } },
+        { submitter: { name: { contains: query, mode: "insensitive" } } },
+        { submitter: { employee_no: { contains: query, mode: "insensitive" } } },
+        { department: { name: { contains: query, mode: "insensitive" } } },
+      ],
+    });
+  }
+
+  return clauses.length ? { AND: clauses } : {};
+}
+
+const FINANCE_LEDGER_SELECT = {
+  id: true,
+  form_number: true,
+  reimbursement_date: true,
+  status: true,
+  total_amount: true,
+  description: true,
+  payment_voucher_no: true,
+  payment_date: true,
+  payment_channel: true,
+  paid_at: true,
+  created_at: true,
+  updated_at: true,
+  owner: { select: { id: true, employee_no: true, name: true } },
+  submitter: { select: { id: true, employee_no: true, name: true } },
+  department: { select: { id: true, name: true } },
+  paid_by_employee: { select: { id: true, employee_no: true, name: true } },
+  invoice_pool_items: {
+    select: {
+      id: true,
+      status: true,
+      archived_reason: true,
+    },
+  },
+  _count: {
+    select: {
+      attachments: true,
+      invoice_pool_items: true,
+    },
+  },
+};
+
+function summarizeInvoiceStatus(invoices) {
+  const counts = {
+    total: invoices.length,
+    pendingOcr: 0,
+    ocrFailed: 0,
+    available: 0,
+    bound: 0,
+    archived: 0,
+    usedComplete: 0,
+  };
+
+  for (const invoice of invoices) {
+    if (invoice.status === "pending_ocr") counts.pendingOcr += 1;
+    if (invoice.status === "ocr_failed") counts.ocrFailed += 1;
+    if (invoice.status === "available") counts.available += 1;
+    if (invoice.status === "bound") counts.bound += 1;
+    if (invoice.status === "archived") counts.archived += 1;
+    if (invoice.archived_reason === "used_complete") counts.usedComplete += 1;
+  }
+
+  if (counts.total === 0) return { status: "none", counts };
+  if (counts.ocrFailed > 0) return { status: "ocr_failed", counts };
+  if (counts.pendingOcr > 0) return { status: "pending_ocr", counts };
+  if (counts.total === counts.archived) return { status: "archived", counts };
+  if (counts.bound > 0) return { status: "bound", counts };
+  if (counts.total === counts.available) return { status: "available", counts };
+  return { status: "mixed", counts };
+}
+
+function mapEmployee(employee) {
+  return employee
+    ? {
+        id: employee.id,
+        employeeNo: employee.employee_no,
+        name: employee.name,
+      }
+    : null;
+}
+
+function mapFinanceLedgerItem(item) {
+  const invoiceSummary = summarizeInvoiceStatus(item.invoice_pool_items ?? []);
+  return {
+    id: item.id,
+    formNumber: item.form_number,
+    reimbursementDate: toDateOnlyString(item.reimbursement_date),
+    status: item.status,
+    totalAmount: toMoneyString(item.total_amount),
+    description: item.description ?? null,
+    owner: mapEmployee(item.owner),
+    submitter: mapEmployee(item.submitter),
+    department: item.department ? { id: item.department.id, name: item.department.name } : null,
+    payment: {
+      status: item.status === "paid" ? "paid" : "unpaid",
+      paymentVoucherNo: item.payment_voucher_no ?? null,
+      paymentDate: toDateOnlyString(item.payment_date),
+      paymentChannel: item.payment_channel ?? null,
+      paidAt: toDateTimeString(item.paid_at),
+      paidBy: mapEmployee(item.paid_by_employee),
+    },
+    invoice: invoiceSummary,
+    attachmentCount: item._count?.attachments ?? 0,
+    createdAt: toDateTimeString(item.created_at),
+    updatedAt: toDateTimeString(item.updated_at),
+  };
+}
+
+async function listFinanceLedger(prisma, filters = {}) {
+  const page = Math.max(1, Number(filters.page ?? 1));
+  const pageSize = Math.min(100, Math.max(1, Number(filters.pageSize ?? 20)));
+  const where = buildFinanceLedgerWhere(filters);
+  const [total, rows] = await Promise.all([
+    prisma.reimbursementForm.count({ where }),
+    prisma.reimbursementForm.findMany({
+      where,
+      orderBy: [{ updated_at: "desc" }, { id: "desc" }],
+      skip: (page - 1) * pageSize,
+      take: pageSize,
+      select: FINANCE_LEDGER_SELECT,
+    }),
+  ]);
+
+  return {
+    page,
+    pageSize,
+    total,
+    items: rows.map(mapFinanceLedgerItem),
+  };
+}
+
+async function listFinanceLedgerForExport(prisma, filters = {}, limit = 5000) {
+  const rows = await prisma.reimbursementForm.findMany({
+    where: buildFinanceLedgerWhere(filters),
+    orderBy: [{ updated_at: "desc" }, { id: "desc" }],
+    take: limit,
+    select: FINANCE_LEDGER_SELECT,
+  });
+  return rows.map(mapFinanceLedgerItem);
+}
+
+function paymentStatusLabel(status) {
+  return status === "paid" ? "已付款" : "未付款";
+}
+
+function reimbursementStatusLabel(status) {
+  const labels = {
+    draft: "草稿",
+    reviewing: "审批中",
+    approved: "已通过",
+    paid: "已支付",
+    rejected: "已驳回",
+    cancelled: "已取消",
+  };
+  return labels[status] ?? status ?? "";
+}
+
+function invoiceStatusLabel(status) {
+  const labels = {
+    none: "无发票",
+    pending_ocr: "识别中",
+    ocr_failed: "识别失败",
+    available: "可添加",
+    bound: "已绑定",
+    archived: "已归档",
+    mixed: "多状态",
+  };
+  return labels[status] ?? status ?? "";
+}
+
+const FINANCE_LEDGER_EXPORT_HEADERS = Object.freeze([
+  "报销单号",
+  "申请人",
+  "部门",
+  "金额",
+  "审批状态",
+  "付款状态",
+  "付款日期",
+  "付款凭证号",
+  "付款渠道",
+  "付款操作人",
+  "发票状态",
+  "发票数",
+  "附件数",
+  "报销日期",
+  "更新时间",
+]);
+
+function mapFinanceLedgerExportRow(item) {
+  return [
+    item.formNumber ?? item.id,
+    item.owner?.name ?? item.submitter?.name ?? "",
+    item.department?.name ?? "",
+    item.totalAmount,
+    reimbursementStatusLabel(item.status),
+    paymentStatusLabel(item.payment.status),
+    item.payment.paymentDate ?? "",
+    item.payment.paymentVoucherNo ?? "",
+    item.payment.paymentChannel ?? "",
+    item.payment.paidBy?.name ?? "",
+    invoiceStatusLabel(item.invoice.status),
+    item.invoice.counts.total,
+    item.attachmentCount,
+    item.reimbursementDate ?? "",
+    item.updatedAt ?? "",
+  ];
+}
+
+module.exports = {
+  FINANCE_LEDGER_EXPORT_HEADERS,
+  REIMBURSEMENT_LEDGER_INVOICE_STATUS_VALUES,
+  REIMBURSEMENT_LEDGER_PAYMENT_STATUS_VALUES,
+  REIMBURSEMENT_LEDGER_STATUS_VALUES,
+  buildFinanceLedgerWhere,
+  invoiceStatusLabel,
+  listFinanceLedger,
+  listFinanceLedgerForExport,
+  mapFinanceLedgerExportRow,
+  paymentStatusLabel,
+  reimbursementStatusLabel,
+};

server/tests/unit/routes/exports.apOperations.test.js

@@ -89,6 +89,30 @@ function buildAnomaly(overrides = {}) {
   };
 }
 
+function buildFinanceLedgerItem(overrides = {}) {
+  return {
+    id: "99999999-9999-4999-8999-999999999999",
+    form_number: "BX-20260406-001",
+    reimbursement_date: new Date("2026-04-05T00:00:00.000Z"),
+    status: "paid",
+    total_amount: "1688.00",
+    description: "财务台账测试报销",
+    payment_voucher_no: "PAY-001",
+    payment_date: new Date("2026-04-06T00:00:00.000Z"),
+    payment_channel: "bank",
+    paid_at: new Date("2026-04-06T13:00:00.000Z"),
+    created_at: new Date("2026-04-05T09:00:00.000Z"),
+    updated_at: new Date("2026-04-06T13:00:00.000Z"),
+    owner: { id: ACTOR_ID, employee_no: "E001", name: "张三" },
+    submitter: { id: ACTOR_ID, employee_no: "E001", name: "张三" },
+    department: { id: "dept-1", name: "财务部" },
+    paid_by_employee: { id: ACTOR_ID, employee_no: "F001", name: "财务" },
+    invoice_pool_items: [{ id: "invoice-1", status: "archived", archived_reason: "used_complete" }],
+    _count: { attachments: 1, invoice_pool_items: 1 },
+    ...overrides,
+  };
+}
+
 async function buildApp(options = {}) {
   const app = Fastify();
   const actor = options.actor ?? {
@@ -100,6 +124,8 @@ async function buildApp(options = {}) {
   const entityRiskFlagFindMany = options.entityRiskFlagFindMany ?? vi.fn().mockResolvedValue([buildRiskFlag()]);
   const travelReconciliationItemFindMany =
     options.travelReconciliationItemFindMany ?? vi.fn().mockResolvedValue([buildAnomaly()]);
+  const reimbursementFormFindMany = options.reimbursementFormFindMany ?? vi.fn().mockResolvedValue([buildFinanceLedgerItem()]);
+  const reimbursementFormCount = options.reimbursementFormCount ?? vi.fn().mockResolvedValue(1);
   const auditCreate = options.auditCreate ?? vi.fn().mockResolvedValue({});
 
   app.decorate("authenticate", async (request) => {
@@ -137,6 +163,10 @@ async function buildApp(options = {}) {
     travelReconciliationItem: {
       findMany: travelReconciliationItemFindMany,
     },
+    reimbursementForm: {
+      findMany: reimbursementFormFindMany,
+      count: reimbursementFormCount,
+    },
     auditLog: {
       create: auditCreate,
     },
@@ -153,6 +183,8 @@ async function buildApp(options = {}) {
     paymentBatchItemFindMany,
     entityRiskFlagFindMany,
     travelReconciliationItemFindMany,
+    reimbursementFormFindMany,
+    reimbursementFormCount,
     auditCreate,
   };
 }
@@ -183,6 +215,8 @@ describe("ap operations export route", () => {
     expect(response.headers["content-type"]).toContain("text/csv");
     expect(response.headers["content-disposition"]).toContain("ap-operations-");
     expect(response.body).toContain("待付款批次");
+    expect(response.body).toContain("财务台账");
+    expect(response.body).toContain("BX-20260406-001");
     expect(response.body).toContain("异常付款项");
     expect(response.body).toContain("风险标记");
     expect(response.body).toContain("对账异常");
@@ -230,6 +264,7 @@ describe("ap operations export route", () => {
             failedPaymentItemTotal: 1,
             openRiskFlagTotal: 1,
             reconciliationAnomalyTotal: 1,
+            financeLedgerTotal: 1,
           }),
         }),
       }),