Merge branch 'master-jdk17' of https://gitee.com/zhijiantianya/ruoyi-vue-pro into master-jdk17

# Conflicts: # yudao-framework/yudao-common/src/test/java/cn/iocoder/yudao/framework/common/util/collection/CollectionUtilsTest.java # yudao-framework/yudao-spring-boot-starter-mybatis/src/test/java/cn/iocoder/yudao/framework/mybatis/core/util/MyBatisUtilsTest.java # yudao-module-bpm/src/main/java/cn/iocoder/yudao/module/bpm/api/task/BpmProcessInstanceApi.java # yudao-module-bpm/src/main/java/cn/iocoder/yudao/module/bpm/api/task/BpmProcessInstanceApiImpl.java # yudao-module-bpm/src/main/java/cn/iocoder/yudao/module/bpm/framework/flowable/core/candidate/strategy/dept/AbstractBpmTaskCandidateDeptLeaderStrategy.java # yudao-module-bpm/src/main/java/cn/iocoder/yudao/module/bpm/framework/flowable/core/candidate/strategy/dept/BpmTaskCandidateStartUserDeptLeaderMultiStrategy.java # yudao-module-bpm/src/main/java/cn/iocoder/yudao/module/bpm/framework/flowable/core/candidate/strategy/dept/BpmTaskCandidateStartUserDeptLeaderStrategy.java # yudao-module-bpm/src/main/java/cn/iocoder/yudao/module/bpm/framework/flowable/core/util/FlowableUtils.java # yudao-module-bpm/src/test/java/cn/iocoder/yudao/module/bpm/framework/flowable/core/candidate/strategy/dept/BpmTaskCandidateStartUserDeptLeaderMultiStrategyTest.java # yudao-module-bpm/src/test/java/cn/iocoder/yudao/module/bpm/framework/flowable/core/candidate/strategy/dept/BpmTaskCandidateStartUserDeptLeaderStrategyTest.java # yudao-module-bpm/src/test/java/cn/iocoder/yudao/module/bpm/framework/flowable/core/util/FlowableUtilsTest.java # yudao-module-infra/src/test/java/cn/iocoder/yudao/module/infra/framework/file/core/s3/S3FileClientTest.java # yudao-module-iot/yudao-module-iot-biz/src/main/java/cn/iocoder/yudao/module/iot/controller/admin/device/IotDeviceMessageController.java # yudao-module-iot/yudao-module-iot-biz/src/main/java/cn/iocoder/yudao/module/iot/controller/admin/ota/IotOtaFirmwareController.java # yudao-module-iot/yudao-module-iot-biz/src/main/java/cn/iocoder/yudao/module/iot/dal/mysql/ota/IotOtaTaskMapper.java # yudao-module-iot/yudao-module-iot-biz/src/main/java/cn/iocoder/yudao/module/iot/enums/ErrorCodeConstants.java # yudao-module-iot/yudao-module-iot-biz/src/main/java/cn/iocoder/yudao/module/iot/service/ota/IotOtaFirmwareService.java # yudao-module-iot/yudao-module-iot-biz/src/main/java/cn/iocoder/yudao/module/iot/service/ota/IotOtaFirmwareServiceImpl.java # yudao-module-mes/src/main/java/cn/iocoder/yudao/module/mes/dal/mysql/cal/plan/MesCalPlanMapper.java # yudao-module-mes/src/main/java/cn/iocoder/yudao/module/mes/enums/ErrorCodeConstants.java # yudao-module-mes/src/main/java/cn/iocoder/yudao/module/mes/service/cal/plan/MesCalPlanServiceImpl.java # yudao-module-mes/src/main/java/cn/iocoder/yudao/module/mes/service/cal/team/MesCalTeamShiftServiceImpl.java # yudao-module-pay/src/main/java/cn/iocoder/yudao/module/pay/dal/dataobject/order/PayOrderDO.java # yudao-module-pay/src/main/java/cn/iocoder/yudao/module/pay/enums/PayChannelEnum.java # yudao-module-pay/src/main/java/cn/iocoder/yudao/module/pay/framework/pay/core/client/impl/PayClientFactoryImpl.java # yudao-module-pay/src/main/java/cn/iocoder/yudao/module/pay/framework/pay/core/client/impl/alipay/AbstractAlipayPayClient.java # yudao-module-pay/src/main/java/cn/iocoder/yudao/module/pay/framework/pay/core/client/impl/weixin/AbstractWxPayClient.java # yudao-module-system/src/test/java/cn/iocoder/yudao/module/system/service/mail/MailTemplateServiceImplTest.java # yudao-module-system/src/test/java/cn/iocoder/yudao/module/system/service/social/SocialClientServiceImplTest.java # yudao-module-system/src/test/java/cn/iocoder/yudao/module/system/service/social/SocialUserServiceImplTest.java
2026-10-06 14:13:14 +08:00 · 2026-08-30 21:00:44 +08:00
parent 5b69c0c266 6aa235e493
commit 14ee55f4dd
989 changed files with 118479 additions and 3720 deletions
@@ -28,8 +28,8 @@
 | 【完整版】[ruoyi-vue-pro](https://gitee.com/zhijiantianya/ruoyi-vue-pro) | [`master`](https://gitee.com/zhijiantianya/ruoyi-vue-pro/tree/master/) 分支 | [`master-jdk17`](https://gitee.com/zhijiantianya/ruoyi-vue-pro/tree/master-jdk17/) 分支 | [`master-jdk25`](https://gitee.com/zhijiantianya/ruoyi-vue-pro/tree/master-jdk25/) 分支 |
 | 【精简版】[yudao-boot-mini](https://gitee.com/yudaocode/yudao-boot-mini) | [`master`](https://gitee.com/yudaocode/yudao-boot-mini/tree/master/) 分支   | [`master-jdk17`](https://gitee.com/yudaocode/yudao-boot-mini/tree/master-jdk17/) 分支   | [`master-jdk25`](https://gitee.com/yudaocode/yudao-boot-mini/tree/master-jdk25/) 分支   |

-* 【完整版】：包括系统功能、基础设施、会员中心、数据报表、工作流程、商城系统、微信公众号、CRM、ERP、WMS、MES、IM 即时通讯、AI 大模型、IoT 物联网等功能
-* 【精简版】：只包括系统功能、基础设施功能，不包括会员中心、数据报表、工作流程、商城系统、微信公众号、CRM、ERP、WMS、MES、IM 即时通讯、AI 大模型、IoT 物联网等功能
+* 【完整版】：包括系统功能、基础设施、会员中心、数据报表、工作流程、商城系统、微信公众号、CRM、ERP、WMS、MES、HRM、FMS、IM 即时通讯、AI 大模型、IoT 物联网等功能
+* 【精简版】：只包括系统功能、基础设施功能，不包括会员中心、数据报表、工作流程、商城系统、微信公众号、CRM、ERP、WMS、MES、HRM、FMS、IM 即时通讯、AI 大模型、IoT 物联网等功能

 可参考 [《迁移文档》](https://doc.iocoder.cn/migrate-module/) ，只需要 5-10 分钟，即可将【完整版】按需迁移到【精简版】

@@ -102,7 +102,7 @@

 团队包含专业的项目经理、架构师、前端工程师、后端工程师、测试工程师、运维工程师，可以提供全流程的外包服务。

-项目可以是商城、SCRM 系统、OA 系统、物流系统、ERP 系统、CMS 系统、HIS 系统、支付系统、IM 即时通讯、微信公众号、微信小程序等等。
+项目可以是商城、SCRM 系统、OA 系统、物流系统、ERP 系统、HRM 人力资源系统、FMS 财务系统、CMS 系统、HIS 系统、支付系统、IM 即时通讯、微信公众号、微信小程序等等。

 ## 🐼 内置功能

@@ -112,7 +112,7 @@

 * 通用模块（必选）：系统功能、基础设施
 * 通用模块（可选）：工作流程、支付系统、数据报表、会员中心
-* 业务系统（按需）：Mall 电子商城、OA 办公自动化、ERP 企业资源计划系统、WMS 仓库管理系统、CRM 客户关系管理、CMS 内容管理系统、MES 执行制造系统、AI 大模型平台、IoT 物联网系统、IM 即时通讯系统、Mobile 手机移动端、Report 数据大屏
+* 业务系统（按需）：Mall 电子商城、OA 办公自动化、ERP 企业资源计划系统、WMS 仓库管理系统、CRM 客户关系管理、CMS 内容管理系统、MES 执行制造系统、HRM 人力资源管理、FMS 财务管理、AI 大模型平台、IoT 物联网系统、IM 即时通讯系统、Mobile 手机移动端、Report 数据大屏

 > 友情提示：本项目基于 RuoYi-Vue 修改，**重构优化**后端的代码，**美化**前端的界面。
 >
@@ -292,6 +292,22 @@

 ![功能图](/.image/common/mes-preview.png)

+### HRM 人力资源管理系统
+
+演示地址：<https://doc.iocoder.cn/hrm-preview/>
+
+![功能图](/.image/common/hrm-feature.png)
+
+![预览图](/.image/common/hrm-preview.png)
+
+### FMS 财务管理系统
+
+演示地址：<https://doc.iocoder.cn/fms-preview/>
+
+![功能图](/.image/common/fms-feature.png)
+
+![预览图](/.image/common/fms-preview.png)
+
 ### AI 大模型

 演示地址：<https://doc.iocoder.cn/ai-preview/>
@@ -340,6 +356,8 @@
 | `yudao-module-crm`    | CRM 系统的 Module 模块  |
 | `yudao-module-mes`    | MES 系统的 Module 模块  |
 | `yudao-module-wms`    | WMS 系统的 Module 模块  |
+| `yudao-module-hrm`    | HRM 人力资源管理的 Module 模块 |
+| `yudao-module-fms`    | FMS 财务管理的 Module 模块 |
 | `yudao-module-im`     | IM 即时通讯的 Module 模块 |
 | `yudao-module-ai`     | AI 大模型的 Module 模块  |
 | `yudao-module-iot`    | IoT 物联网的 Module 模块 |
@@ -26,7 +26,9 @@
 <!--        <module>yudao-module-iot</module>-->
 <!--        <module>yudao-module-mes</module>-->
 <!--        <module>yudao-module-wms</module>-->
-<!--        <module>yudao-module-im</module>-->
+<!--        <module>yudao-module-hrm</module>-->
+<!--        <module>yudao-module-fms</module>-->
+        <!--        <module>yudao-module-im</module>-->
 <!-- 请参考 https://doc.iocoder.cn/ai/build/ 文档，完成 AI 模块的启动！！！ -->
 <!--        <module>yudao-module-ai</module>-->
    </modules>
@@ -36,7 +38,7 @@
    <url>https://github.com/YunaiV/ruoyi-vue-pro</url>

    <properties>
-        <revision>2026.07-SNAPSHOT</revision>
+        <revision>2026.08-SNAPSHOT</revision>
        <!-- Maven 相关 -->
        <java.version>17</java.version>
        <maven.compiler.source>${java.version}</maven.compiler.source>
@@ -716,6 +716,7 @@ INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_t
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (117, 11, '支付宝 Wap 网站支付', 'alipay_wap', 'pay_channel_code', 0, 'primary', '', '支付宝 Wap 网站支付', '1', '2021-12-03 10:42:26', '1', '2023-07-19 20:09:16', '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (118, 12, '支付宝 App 支付', 'alipay_app', 'pay_channel_code', 0, 'primary', '', '支付宝 App 支付', '1', '2021-12-03 10:42:55', '1', '2023-07-19 20:09:20', '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (119, 14, '支付宝扫码支付', 'alipay_qr', 'pay_channel_code', 0, 'primary', '', '支付宝扫码支付', '1', '2021-12-03 10:43:10', '1', '2023-07-19 20:09:28', '0');
+INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (3449, 15, '支付宝小程序支付', 'alipay_lite', 'pay_channel_code', 0, 'primary', '', '支付宝小程序支付', '1', '2026-08-18 00:00:00', '1', '2026-08-18 00:00:00', '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (120, 10, '通知成功', '10', 'pay_notify_status', 0, 'success', '', '通知成功', '1', '2021-12-03 11:02:41', '1', '2023-07-19 10:08:19', '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (121, 20, '通知失败', '20', 'pay_notify_status', 0, 'danger', '', '通知失败', '1', '2021-12-03 11:02:59', '1', '2023-07-19 10:08:21', '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (122, 0, '等待通知', '0', 'pay_notify_status', 0, 'info', '', '未通知', '1', '2021-12-03 11:03:10', '1', '2023-07-19 10:08:24', '0');
@@ -817,6 +817,7 @@ INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_t
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (117, 11, '支付宝 Wap 网站支付', 'alipay_wap', 'pay_channel_code', 0, 'primary', '', '支付宝 Wap 网站支付', '1', '2021-12-03 10:42:26', '1', '2023-07-19 20:09:16', '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (118, 12, '支付宝 App 支付', 'alipay_app', 'pay_channel_code', 0, 'primary', '', '支付宝 App 支付', '1', '2021-12-03 10:42:55', '1', '2023-07-19 20:09:20', '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (119, 14, '支付宝扫码支付', 'alipay_qr', 'pay_channel_code', 0, 'primary', '', '支付宝扫码支付', '1', '2021-12-03 10:43:10', '1', '2023-07-19 20:09:28', '0');
+INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (3449, 15, '支付宝小程序支付', 'alipay_lite', 'pay_channel_code', 0, 'primary', '', '支付宝小程序支付', '1', '2026-08-18 00:00:00', '1', '2026-08-18 00:00:00', '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (120, 10, '通知成功', '10', 'pay_notify_status', 0, 'success', '', '通知成功', '1', '2021-12-03 11:02:41', '1', '2023-07-19 10:08:19', '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (121, 20, '通知失败', '20', 'pay_notify_status', 0, 'danger', '', '通知失败', '1', '2021-12-03 11:02:59', '1', '2023-07-19 10:08:21', '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (122, 0, '等待通知', '0', 'pay_notify_status', 0, 'info', '', '未通知', '1', '2021-12-03 11:03:10', '1', '2023-07-19 10:08:24', '0');
@@ -6195,4 +6196,3 @@ COMMIT;
 DROP SEQUENCE IF EXISTS yudao_demo03_student_seq;
 CREATE SEQUENCE yudao_demo03_student_seq
    START 10;
-
@@ -817,6 +817,7 @@ INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_t
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (117, 11, '支付宝 Wap 网站支付', 'alipay_wap', 'pay_channel_code', 0, 'primary', '', '支付宝 Wap 网站支付', '1', '2021-12-03 10:42:26', '1', '2023-07-19 20:09:16', '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (118, 12, '支付宝 App 支付', 'alipay_app', 'pay_channel_code', 0, 'primary', '', '支付宝 App 支付', '1', '2021-12-03 10:42:55', '1', '2023-07-19 20:09:20', '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (119, 14, '支付宝扫码支付', 'alipay_qr', 'pay_channel_code', 0, 'primary', '', '支付宝扫码支付', '1', '2021-12-03 10:43:10', '1', '2023-07-19 20:09:28', '0');
+INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (3449, 15, '支付宝小程序支付', 'alipay_lite', 'pay_channel_code', 0, 'primary', '', '支付宝小程序支付', '1', '2026-08-18 00:00:00', '1', '2026-08-18 00:00:00', '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (120, 10, '通知成功', '10', 'pay_notify_status', 0, 'success', '', '通知成功', '1', '2021-12-03 11:02:41', '1', '2023-07-19 10:08:19', '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (121, 20, '通知失败', '20', 'pay_notify_status', 0, 'danger', '', '通知失败', '1', '2021-12-03 11:02:59', '1', '2023-07-19 10:08:21', '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (122, 0, '等待通知', '0', 'pay_notify_status', 0, 'info', '', '未通知', '1', '2021-12-03 11:03:10', '1', '2023-07-19 10:08:24', '0');
@@ -1663,7 +1664,7 @@ COMMIT;

 DROP SEQUENCE IF EXISTS system_dict_data_seq;
 CREATE SEQUENCE system_dict_data_seq
-    START 3449;
+    START 3450;

 -- ----------------------------
 -- Table structure for system_dict_type
@@ -817,6 +817,7 @@ INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_t
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (117, 11, '支付宝 Wap 网站支付', 'alipay_wap', 'pay_channel_code', 0, 'primary', '', '支付宝 Wap 网站支付', '1', '2021-12-03 10:42:26', '1', '2023-07-19 20:09:16', '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (118, 12, '支付宝 App 支付', 'alipay_app', 'pay_channel_code', 0, 'primary', '', '支付宝 App 支付', '1', '2021-12-03 10:42:55', '1', '2023-07-19 20:09:20', '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (119, 14, '支付宝扫码支付', 'alipay_qr', 'pay_channel_code', 0, 'primary', '', '支付宝扫码支付', '1', '2021-12-03 10:43:10', '1', '2023-07-19 20:09:28', '0');
+INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (3449, 15, '支付宝小程序支付', 'alipay_lite', 'pay_channel_code', 0, 'primary', '', '支付宝小程序支付', '1', '2026-08-18 00:00:00', '1', '2026-08-18 00:00:00', '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (120, 10, '通知成功', '10', 'pay_notify_status', 0, 'success', '', '通知成功', '1', '2021-12-03 11:02:41', '1', '2023-07-19 10:08:19', '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (121, 20, '通知失败', '20', 'pay_notify_status', 0, 'danger', '', '通知失败', '1', '2021-12-03 11:02:59', '1', '2023-07-19 10:08:21', '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (122, 0, '等待通知', '0', 'pay_notify_status', 0, 'info', '', '未通知', '1', '2021-12-03 11:03:10', '1', '2023-07-19 10:08:24', '0');
@@ -1663,7 +1664,7 @@ COMMIT;

 DROP SEQUENCE IF EXISTS system_dict_data_seq;
 CREATE SEQUENCE system_dict_data_seq
-    START 3449;
+    START 3450;

 -- ----------------------------
 -- Table structure for system_dict_type
@@ -769,6 +769,7 @@ INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_t
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (117, 11, '支付宝 Wap 网站支付', 'alipay_wap', 'pay_channel_code', 0, 'primary', '', '支付宝 Wap 网站支付', '1', to_date('2021-12-03 10:42:26', 'SYYYY-MM-DD HH24:MI:SS'), '1', to_date('2023-07-19 20:09:16', 'SYYYY-MM-DD HH24:MI:SS'), '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (118, 12, '支付宝 App 支付', 'alipay_app', 'pay_channel_code', 0, 'primary', '', '支付宝 App 支付', '1', to_date('2021-12-03 10:42:55', 'SYYYY-MM-DD HH24:MI:SS'), '1', to_date('2023-07-19 20:09:20', 'SYYYY-MM-DD HH24:MI:SS'), '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (119, 14, '支付宝扫码支付', 'alipay_qr', 'pay_channel_code', 0, 'primary', '', '支付宝扫码支付', '1', to_date('2021-12-03 10:43:10', 'SYYYY-MM-DD HH24:MI:SS'), '1', to_date('2023-07-19 20:09:28', 'SYYYY-MM-DD HH24:MI:SS'), '0');
+INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (3449, 15, '支付宝小程序支付', 'alipay_lite', 'pay_channel_code', 0, 'primary', '', '支付宝小程序支付', '1', to_date('2026-08-18 00:00:00', 'SYYYY-MM-DD HH24:MI:SS'), '1', to_date('2026-08-18 00:00:00', 'SYYYY-MM-DD HH24:MI:SS'), '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (120, 10, '通知成功', '10', 'pay_notify_status', 0, 'success', '', '通知成功', '1', to_date('2021-12-03 11:02:41', 'SYYYY-MM-DD HH24:MI:SS'), '1', to_date('2023-07-19 10:08:19', 'SYYYY-MM-DD HH24:MI:SS'), '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (121, 20, '通知失败', '20', 'pay_notify_status', 0, 'danger', '', '通知失败', '1', to_date('2021-12-03 11:02:59', 'SYYYY-MM-DD HH24:MI:SS'), '1', to_date('2023-07-19 10:08:21', 'SYYYY-MM-DD HH24:MI:SS'), '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (122, 0, '等待通知', '0', 'pay_notify_status', 0, 'info', '', '未通知', '1', to_date('2021-12-03 11:03:10', 'SYYYY-MM-DD HH24:MI:SS'), '1', to_date('2023-07-19 10:08:24', 'SYYYY-MM-DD HH24:MI:SS'), '0');
@@ -1614,7 +1615,7 @@ COMMIT;
 -- @formatter:on

 CREATE SEQUENCE system_dict_data_seq
-    START WITH 3449;
+    START WITH 3450;

 -- ----------------------------
 -- Table structure for system_dict_type
@@ -817,6 +817,7 @@ INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_t
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (117, 11, '支付宝 Wap 网站支付', 'alipay_wap', 'pay_channel_code', 0, 'primary', '', '支付宝 Wap 网站支付', '1', '2021-12-03 10:42:26', '1', '2023-07-19 20:09:16', '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (118, 12, '支付宝 App 支付', 'alipay_app', 'pay_channel_code', 0, 'primary', '', '支付宝 App 支付', '1', '2021-12-03 10:42:55', '1', '2023-07-19 20:09:20', '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (119, 14, '支付宝扫码支付', 'alipay_qr', 'pay_channel_code', 0, 'primary', '', '支付宝扫码支付', '1', '2021-12-03 10:43:10', '1', '2023-07-19 20:09:28', '0');
+INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (3449, 15, '支付宝小程序支付', 'alipay_lite', 'pay_channel_code', 0, 'primary', '', '支付宝小程序支付', '1', '2026-08-18 00:00:00', '1', '2026-08-18 00:00:00', '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (120, 10, '通知成功', '10', 'pay_notify_status', 0, 'success', '', '通知成功', '1', '2021-12-03 11:02:41', '1', '2023-07-19 10:08:19', '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (121, 20, '通知失败', '20', 'pay_notify_status', 0, 'danger', '', '通知失败', '1', '2021-12-03 11:02:59', '1', '2023-07-19 10:08:21', '0');
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (122, 0, '等待通知', '0', 'pay_notify_status', 0, 'info', '', '未通知', '1', '2021-12-03 11:03:10', '1', '2023-07-19 10:08:24', '0');
@@ -2258,6 +2258,7 @@ GO
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (118, 12, N'支付宝 App 支付', N'alipay_app', N'pay_channel_code', 0, N'primary', N'', N'支付宝 App 支付', N'1', N'2021-12-03 10:42:55', N'1', N'2023-07-19 20:09:20', N'0')
 GO
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (119, 14, N'支付宝扫码支付', N'alipay_qr', N'pay_channel_code', 0, N'primary', N'', N'支付宝扫码支付', N'1', N'2021-12-03 10:43:10', N'1', N'2023-07-19 20:09:28', N'0')
+INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (3449, 15, N'支付宝小程序支付', N'alipay_lite', N'pay_channel_code', 0, N'primary', N'', N'支付宝小程序支付', N'1', N'2026-08-18 00:00:00', N'1', N'2026-08-18 00:00:00', N'0')
 GO
 INSERT INTO system_dict_data (id, sort, label, value, dict_type, status, color_type, css_class, remark, creator, create_time, updater, update_time, deleted) VALUES (120, 10, N'通知成功', N'10', N'pay_notify_status', 0, N'success', N'', N'通知成功', N'1', N'2021-12-03 11:02:41', N'1', N'2023-07-19 10:08:19', N'0')
 GO
@@ -14,7 +14,7 @@
    <url>https://github.com/YunaiV/ruoyi-vue-pro</url>

    <properties>
-        <revision>2026.07-SNAPSHOT</revision>
+        <revision>2026.08-SNAPSHOT</revision>
        <flatten-maven-plugin.version>1.7.2</flatten-maven-plugin.version>
        <!-- 统一依赖管理 -->
        <spring.boot.version>3.5.15</spring.boot.version>
@@ -24,15 +24,15 @@
        <!-- DB 相关 -->
        <druid.version>1.2.28</druid.version>
        <mybatis.version>3.5.19</mybatis.version>
-        <mybatis-plus.version>3.5.16</mybatis-plus.version>
-        <mybatis-plus-join.version>1.5.7</mybatis-plus-join.version>
+        <mybatis-plus.version>3.5.17</mybatis-plus.version>
+        <mybatis-plus-join.version>1.5.9</mybatis-plus-join.version>
        <dynamic-datasource.version>4.5.0</dynamic-datasource.version>
-        <easy-trans.version>3.1.5</easy-trans.version>
-        <redisson.version>4.6.1</redisson.version>
+        <easy-trans.version>3.1.8</easy-trans.version>
+        <redisson.version>4.7.0</redisson.version>
        <dm8.jdbc.version>8.1.3.140</dm8.jdbc.version>
        <kingbase.jdbc.version>9.0.1.jre7</kingbase.jdbc.version>
        <opengauss.jdbc.version>7.0.0-RC3-og</opengauss.jdbc.version>
-        <taos.version>3.8.4</taos.version>
+        <taos.version>3.9.0</taos.version>
        <!-- 消息队列 -->
        <rocketmq-spring.version>2.3.6</rocketmq-spring.version>
        <!-- 服务保障相关 -->
@@ -40,48 +40,50 @@
        <!-- 监控相关 -->
        <skywalking.version>9.6.0</skywalking.version>
        <spring-boot-admin.version>3.5.9</spring-boot-admin.version>
-        <opentelemetry.version>1.39.0</opentelemetry.version>
+        <opentelemetry.version>1.65.0</opentelemetry.version>
        <!-- Test 测试相关 -->
+        <h2.version>2.3.232</h2.version>
        <podam.version>8.0.2.RELEASE</podam.version>
-        <jedis-mock.version>1.1.15</jedis-mock.version>
+        <jedis-mock.version>1.1.18</jedis-mock.version>
        <mockito-inline.version>5.2.0</mockito-inline.version>
        <!-- Bpm 工作流相关 -->
        <flowable.version>8.0.0</flowable.version>
        <!-- 工具类相关 -->
        <anji-plus-captcha.version>1.4.0</anji-plus-captcha.version>
-        <jsoup.version>1.22.2</jsoup.version>
+        <jsoup.version>1.23.2</jsoup.version>
        <sensitive-word.version>0.29.5</sensitive-word.version>
        <pinyin4j.version>2.5.1</pinyin4j.version>
        <lombok.version>1.18.46</lombok.version>
        <mapstruct.version>1.6.3</mapstruct.version>
-        <hutool-5.version>5.8.46</hutool-5.version>
+        <hutool-5.version>5.8.47</hutool-5.version>
        <hutool-6.version>6.0.0-M22</hutool-6.version>
        <fastexcel.version>1.3.0</fastexcel.version>
+        <aviator.version>5.4.4</aviator.version>
        <velocity.version>2.4.1</velocity.version>
-        <fastjson2.version>2.0.63</fastjson2.version>
-        <guava.version>33.6.0-jre</guava.version>
+        <fastjson2.version>2.0.64</fastjson2.version>
+        <guava.version>33.7.1-jre</guava.version>
        <transmittable-thread-local.version>2.14.5</transmittable-thread-local.version>
        <commons-net.version>3.13.0</commons-net.version>
        <commons-lang3.version>3.20.0</commons-lang3.version>
-        <jsch.version>2.28.3</jsch.version>
+        <jsch.version>2.28.7</jsch.version>
        <tika-core.version>3.3.1</tika-core.version>
        <ip2region.version>2.7.0</ip2region.version>
        <bizlog-sdk.version>3.0.6</bizlog-sdk.version>
-        <netty.version>4.2.15.Final</netty.version>
+        <netty.version>4.2.17.Final</netty.version>
        <mqtt.version>1.2.5</mqtt.version>
        <vertx.version>4.5.26</vertx.version>
        <okhttp.version>4.12.0</okhttp.version>
        <californium.version>3.14.0</californium.version>
        <j2mod.version>3.3.0</j2mod.version>
        <!-- 三方云服务相关 -->
-        <awssdk.version>2.46.17</awssdk.version>
+        <awssdk.version>2.54.7</awssdk.version>
        <justauth.version>1.16.7</justauth.version>
        <justauth-starter.version>1.4.0</justauth-starter.version>
-        <jimureport.version>2.3.4</jimureport.version>
-        <jimubi.version>2.3.2</jimubi.version>
-        <weixin-java.version>4.8.4-20260623.211820</weixin-java.version>
+        <jimureport.version>2.5.1</jimureport.version>
+        <jimubi.version>2.5.0</jimubi.version>
+        <weixin-java.version>4.8.6-20260825.155844</weixin-java.version>
        <bouncycastle.version>1.80</bouncycastle.version>
-        <alipay-sdk-java.version>4.40.865.ALL</alipay-sdk-java.version>
+        <alipay-sdk-java.version>4.40.978.ALL</alipay-sdk-java.version>
    </properties>

    <dependencyManagement>
@@ -267,7 +269,7 @@
                    </exclusion>
                    <exclusion>
                        <groupId>org.redisson</groupId>
-                        <!-- Redisson 4.6.x 默认依赖 redisson-spring-data-41（适配 Spring Data Redis 4.x），排除后使用下方的 spring-data-35 适配 Spring Boot 3.5 -->
+                        <!-- Redisson 4.7.x 默认依赖 redisson-spring-data-41（适配 Spring Data Redis 4.x），排除后使用下方的 spring-data-35 适配 Spring Boot 3.5 -->
                        <artifactId>redisson-spring-data-41</artifactId>
                    </exclusion>
                </exclusions>
@@ -413,6 +415,12 @@
                </exclusions>
            </dependency>

+            <dependency>
+                <groupId>com.h2database</groupId>
+                <artifactId>h2</artifactId>
+                <version>${h2.version}</version>
+            </dependency>
+
            <dependency>
                <groupId>com.github.fppt</groupId> <!-- 单元测试，我们采用内嵌的 Redis 数据库 -->
                <artifactId>jedis-mock</artifactId>
@@ -490,6 +498,12 @@
                <version>${fastexcel.version}</version>
            </dependency>

+            <dependency>
+                <groupId>com.googlecode.aviator</groupId>
+                <artifactId>aviator</artifactId>
+                <version>${aviator.version}</version>
+            </dependency>
+
            <dependency>
                <groupId>org.apache.tika</groupId>
                <artifactId>tika-core</artifactId> <!-- 文件类型的识别 -->
@@ -4,8 +4,10 @@ import cn.hutool.core.collection.CollUtil;
 import cn.hutool.core.collection.CollectionUtil;
 import cn.hutool.core.util.ArrayUtil;
 import cn.iocoder.yudao.framework.common.pojo.PageResult;
+import cn.iocoder.yudao.framework.common.util.number.NumberUtils;
 import com.google.common.collect.ImmutableMap;

+import java.math.BigDecimal;
 import java.util.*;
 import java.util.function.*;
 import java.util.stream.Collectors;
@@ -33,6 +35,34 @@ public class CollectionUtils {
        return from.stream().anyMatch(predicate);
    }

+    public static <T> long sum(Collection<T> from, ToLongFunction<T> valueFunc) {
+        if (CollUtil.isEmpty(from)) {
+            return 0L;
+        }
+        return from.stream().mapToLong(valueFunc).sum();
+    }
+
+    public static <T> BigDecimal sumBigDecimal(Collection<T> from, Function<T, BigDecimal> valueFunc) {
+        if (CollUtil.isEmpty(from)) {
+            return BigDecimal.ZERO;
+        }
+        return from.stream().map(valueFunc).map(NumberUtils::zeroIfNull).reduce(BigDecimal.ZERO, BigDecimal::add);
+    }
+
+    public static <T> long count(Collection<T> from, Predicate<T> predicate) {
+        if (CollUtil.isEmpty(from)) {
+            return 0L;
+        }
+        return from.stream().filter(predicate).count();
+    }
+
+    public static <T, R> long distinctCount(Collection<T> from, Function<T, R> keyMapper) {
+        if (CollUtil.isEmpty(from)) {
+            return 0L;
+        }
+        return from.stream().map(keyMapper).filter(Objects::nonNull).distinct().count();
+    }
+
    public static <T> List<T> filterList(Collection<T> from, Predicate<T> predicate) {
        if (CollUtil.isEmpty(from)) {
            return new ArrayList<>();
@@ -124,6 +154,15 @@ public class CollectionUtils {
        return from.stream().filter(filter).map(func).filter(Objects::nonNull).collect(Collectors.toSet());
    }

+    public static <T, U, S extends Set<U>> S convertSetBySupplier(
+            Collection<T> from, Function<T, U> func, Supplier<S> supplier) {
+        if (CollUtil.isEmpty(from)) {
+            return supplier.get();
+        }
+        return from.stream().map(func).filter(Objects::nonNull)
+                .collect(Collectors.toCollection(supplier));
+    }
+
    public static <T, U> Set<U> convertLinkedSet(Collection<T> from, Function<T, U> func) {
        if (CollUtil.isEmpty(from)) {
            return new LinkedHashSet<>();
@@ -398,4 +437,4 @@ public class CollectionUtils {
        return list;
    }

-}
+}
@@ -6,6 +6,9 @@ import cn.hutool.core.date.LocalDateTimeUtil;
 import cn.hutool.core.lang.Assert;
 import cn.hutool.core.util.StrUtil;
 import cn.iocoder.yudao.framework.common.enums.DateIntervalEnum;
+import cn.iocoder.yudao.framework.common.util.collection.ArrayUtils;
+import lombok.AllArgsConstructor;
+import lombok.Getter;

 import java.sql.Timestamp;
 import java.time.*;
@@ -14,13 +17,16 @@ import java.time.format.DateTimeParseException;
 import java.time.temporal.ChronoUnit;
 import java.time.temporal.TemporalAdjusters;
 import java.util.ArrayList;
+import java.util.Collections;
+import java.util.Comparator;
 import java.util.List;
 import java.util.TimeZone;
+import java.util.stream.Collectors;

 import static cn.hutool.core.date.DatePattern.*;

 /**
- * 时间工具类，用于 {@link LocalDateTime}
+ * 时间工具类，用于 {@link LocalDate}、{@link LocalDateTime}
 *
 * @author 芋道源码
 */
@@ -54,6 +60,16 @@ public class LocalDateTimeUtils {
        }
    }

+    /**
+     * 解析年月字符串为 {@link YearMonth}，格式为 yyyy-MM
+     *
+     * @param month 年月字符串
+     * @return 年月
+     */
+    public static YearMonth parseYearMonth(String month) {
+        return YearMonth.parse(month, NORM_MONTH_FORMATTER);
+    }
+
    public static LocalDateTime addTime(Duration duration) {
        return LocalDateTime.now().plus(duration);
    }
@@ -70,6 +86,319 @@ public class LocalDateTimeUtils {
        return date.isAfter(LocalDateTime.now());
    }

+    public static boolean beforeOrEqualNow(LocalDateTime time) {
+        LocalDateTime now = LocalDateTime.now();
+        return time.isBefore(now) || time.isEqual(now);
+    }
+
+    public static boolean beforeNow(LocalDate date) {
+        return date.isBefore(LocalDate.now());
+    }
+
+    public static boolean beforeOrEqualNow(LocalDate date) {
+        LocalDate today = LocalDate.now();
+        return date.isBefore(today) || date.isEqual(today);
+    }
+
+    public static boolean afterNow(LocalDate date) {
+        return date.isAfter(LocalDate.now());
+    }
+
+    /**
+     * 判断时间是否处于一月
+     *
+     * @param time 时间
+     * @return 是否处于一月
+     */
+    public static boolean isJanuary(LocalDateTime time) {
+        return time.getMonthValue() == 1;
+    }
+
+    /**
+     * 判断第一个日期是否早于或等于第二个日期
+     *
+     * @param firstDate 第一个日期
+     * @param secondDate 第二个日期
+     * @return 是否早于或等于
+     */
+    public static boolean isBeforeOrEqual(LocalDate firstDate, LocalDate secondDate) {
+        return firstDate.isBefore(secondDate) || firstDate.isEqual(secondDate);
+    }
+
+    /**
+     * 判断第一个日期是否晚于或等于第二个日期
+     *
+     * @param firstDate 第一个日期
+     * @param secondDate 第二个日期
+     * @return 是否晚于或等于
+     */
+    public static boolean isAfterOrEqual(LocalDate firstDate, LocalDate secondDate) {
+        return firstDate.isAfter(secondDate) || firstDate.isEqual(secondDate);
+    }
+
+    /**
+     * 判断第一个时间是否早于或等于第二个时间
+     *
+     * @param firstTime 第一个时间
+     * @param secondTime 第二个时间
+     * @return 是否早于或等于
+     */
+    public static boolean isBeforeOrEqual(LocalDateTime firstTime, LocalDateTime secondTime) {
+        return firstTime.isBefore(secondTime) || firstTime.isEqual(secondTime);
+    }
+
+    /**
+     * 判断第一个时间是否晚于或等于第二个时间
+     *
+     * @param firstTime 第一个时间
+     * @param secondTime 第二个时间
+     * @return 是否晚于或等于
+     */
+    public static boolean isAfterOrEqual(LocalDateTime firstTime, LocalDateTime secondTime) {
+        return firstTime.isAfter(secondTime) || firstTime.isEqual(secondTime);
+    }
+
+    /**
+     * 判断时间范围是否有效
+     *
+     * @param beginTime 开始时间
+     * @param endTime 结束时间
+     * @return 开始、结束时间非空，且结束时间晚于开始时间时返回 {@code true}
+     */
+    public static boolean isTimeRangeValid(LocalDateTime beginTime, LocalDateTime endTime) {
+        return beginTime != null && endTime != null && endTime.isAfter(beginTime);
+    }
+
+    /**
+     * 判断时间范围是否存在有效边界
+     *
+     * @param times 时间范围
+     * @return 任一边界非空时返回 {@code true}
+     */
+    public static boolean isTimeRangePresent(LocalDateTime[] times) {
+        return ArrayUtils.get(times, 0) != null || ArrayUtils.get(times, 1) != null;
+    }
+
+    /**
+     * 判断指定日期是否位于闭区间内
+     *
+     * @param beginDate 开始日期
+     * @param endDate 结束日期
+     * @param date 指定日期
+     * @return 是否位于闭区间内
+     */
+    public static boolean isBetween(LocalDate beginDate, LocalDate endDate, LocalDate date) {
+        return beginDate != null && endDate != null && date != null
+                && isAfterOrEqual(date, beginDate) && isBeforeOrEqual(date, endDate);
+    }
+
+    /**
+     * 判断指定日期是否不在闭区间内
+     *
+     * @param beginDate 开始日期
+     * @param endDate 结束日期
+     * @param date 指定日期
+     * @return 是否不在闭区间内；任一参数为空时返回 {@code true}
+     */
+    public static boolean isNotBetween(LocalDate beginDate, LocalDate endDate, LocalDate date) {
+        return !isBetween(beginDate, endDate, date);
+    }
+
+    /**
+     * 判断指定时间是否位于闭区间内
+     *
+     * @param beginTime 开始时间
+     * @param endTime 结束时间
+     * @param time 指定时间
+     * @return 是否位于闭区间内
+     */
+    public static boolean isBetween(LocalDateTime beginTime, LocalDateTime endTime, LocalDateTime time) {
+        return beginTime != null && endTime != null && time != null
+                && isAfterOrEqual(time, beginTime) && isBeforeOrEqual(time, endTime);
+    }
+
+    /**
+     * 判断指定时间是否不在闭区间内
+     *
+     * @param beginTime 开始时间
+     * @param endTime 结束时间
+     * @param time 指定时间
+     * @return 是否不在闭区间内；任一参数为空时返回 {@code true}
+     */
+    public static boolean isNotBetween(LocalDateTime beginTime, LocalDateTime endTime, LocalDateTime time) {
+        return !isBetween(beginTime, endTime, time);
+    }
+
+    /**
+     * 计算两个日期之间经过的完整年数
+     *
+     * @param beginDate 开始日期
+     * @param endDate 结束日期
+     * @return 完整年数；日期为空或开始日期晚于结束日期时，返回 0
+     */
+    public static int getYearsBetween(LocalDate beginDate, LocalDate endDate) {
+        if (beginDate == null || endDate == null || beginDate.isAfter(endDate)) {
+            return 0;
+        }
+        return Period.between(beginDate, endDate).getYears();
+    }
+
+    /**
+     * 从时间范围列表中扣除指定时间范围
+     *
+     * @param sourceRanges 原时间范围列表
+     * @param excludedRange 需要扣除的时间范围
+     * @return 扣除后的时间范围列表
+     */
+    public static List<TimeRange> subtractTimeRanges(List<TimeRange> sourceRanges, TimeRange excludedRange) {
+        List<TimeRange> result = new ArrayList<>();
+        for (TimeRange sourceRange : sourceRanges) {
+            TimeRange overlap = intersectTimeRange(sourceRange, excludedRange);
+            if (overlap == null) {
+                result.add(sourceRange);
+                continue;
+            }
+            if (sourceRange.getStartTime().isBefore(overlap.getStartTime())) {
+                result.add(new TimeRange(sourceRange.getStartTime(), overlap.getStartTime()));
+            }
+            if (overlap.getEndTime().isBefore(sourceRange.getEndTime())) {
+                result.add(new TimeRange(overlap.getEndTime(), sourceRange.getEndTime()));
+            }
+        }
+        return result;
+    }
+
+    /**
+     * 合并重叠或首尾相接的时间范围
+     *
+     * @param timeRanges 时间范围列表
+     * @return 合并后的时间范围列表
+     */
+    public static List<TimeRange> mergeTimeRanges(List<TimeRange> timeRanges) {
+        if (CollUtil.isEmpty(timeRanges)) {
+            return Collections.emptyList();
+        }
+        List<TimeRange> sortedRanges = timeRanges.stream()
+                .sorted(Comparator.comparing(TimeRange::getStartTime))
+                .collect(Collectors.toList());
+        List<TimeRange> result = new ArrayList<>();
+        TimeRange currentRange = CollUtil.getFirst(sortedRanges);
+        for (int i = 1; i < sortedRanges.size(); i++) {
+            TimeRange nextRange = sortedRanges.get(i);
+            if (nextRange.getStartTime().isAfter(currentRange.getEndTime())) {
+                result.add(currentRange);
+                currentRange = nextRange;
+                continue;
+            }
+            LocalDateTime endTime = currentRange.getEndTime().isAfter(nextRange.getEndTime())
+                    ? currentRange.getEndTime() : nextRange.getEndTime();
+            currentRange = new TimeRange(currentRange.getStartTime(), endTime);
+        }
+        result.add(currentRange);
+        return result;
+    }
+
+    /**
+     * 计算两个时间范围列表的交集
+     *
+     * @param firstRanges 第一组时间范围
+     * @param secondRanges 第二组时间范围
+     * @return 合并后的交集时间范围列表
+     */
+    public static List<TimeRange> intersectTimeRanges(
+            List<TimeRange> firstRanges, List<TimeRange> secondRanges) {
+        List<TimeRange> result = new ArrayList<>();
+        for (TimeRange firstRange : firstRanges) {
+            for (TimeRange secondRange : secondRanges) {
+                TimeRange overlap = intersectTimeRange(firstRange, secondRange);
+                if (overlap != null) {
+                    result.add(overlap);
+                }
+            }
+        }
+        return mergeTimeRanges(result);
+    }
+
+    /**
+     * 计算两个时间范围的交集
+     *
+     * @param firstRange 第一个时间范围
+     * @param secondRange 第二个时间范围
+     * @return 交集时间范围；没有交集时返回 {@code null}
+     */
+    public static TimeRange intersectTimeRange(TimeRange firstRange, TimeRange secondRange) {
+        LocalDateTime startTime = firstRange.getStartTime().isAfter(secondRange.getStartTime())
+                ? firstRange.getStartTime() : secondRange.getStartTime();
+        LocalDateTime endTime = firstRange.getEndTime().isBefore(secondRange.getEndTime())
+                ? firstRange.getEndTime() : secondRange.getEndTime();
+        return endTime.isAfter(startTime) ? new TimeRange(startTime, endTime) : null;
+    }
+
+    /**
+     * 计算时间范围的总分钟数
+     *
+     * @param timeRanges 时间范围列表
+     * @return 总分钟数
+     */
+    public static int calculateDurationMinutes(List<TimeRange> timeRanges) {
+        return timeRanges.stream()
+                .mapToInt(range -> Math.toIntExact(Duration.between(
+                        range.getStartTime(), range.getEndTime()).toMinutes()))
+                .sum();
+    }
+
+    /**
+     * 构建日期范围内每天对应的时间范围
+     *
+     * 当结束时刻早于或等于开始时刻时，按跨天时间范围处理。
+     *
+     * @param beginDate 开始日期
+     * @param endDate 结束日期
+     * @param beginTime 每日开始时刻
+     * @param endTime 每日结束时刻
+     * @return 每日时间范围列表
+     */
+    public static List<TimeRange> buildDailyTimeRanges(
+            LocalDate beginDate, LocalDate endDate, LocalTime beginTime, LocalTime endTime) {
+        if (beginDate == null || endDate == null || beginTime == null || endTime == null
+                || beginDate.isAfter(endDate)) {
+            return Collections.emptyList();
+        }
+        List<TimeRange> result = new ArrayList<>();
+        for (LocalDate date = beginDate; isBeforeOrEqual(date, endDate); date = date.plusDays(1)) {
+            LocalDateTime rangeBeginTime = date.atTime(beginTime);
+            LocalDateTime rangeEndTime = date.atTime(endTime);
+            if (rangeEndTime.isBefore(rangeBeginTime) || rangeEndTime.isEqual(rangeBeginTime)) {
+                rangeEndTime = rangeEndTime.plusDays(1);
+            }
+            result.add(new TimeRange(rangeBeginTime, rangeEndTime));
+        }
+        return result;
+    }
+
+    /**
+     * 查找包含指定时刻的每日时间范围
+     *
+     * 每日时间范围允许跨天，因此会同时检查基准日期的前一天、当天和后一天。
+     * 范围匹配使用左右闭区间。
+     *
+     * @param date 基准日期
+     * @param beginTime 每日开始时刻
+     * @param endTime 每日结束时刻
+     * @param time 指定时刻
+     * @return 包含指定时刻的时间范围；不存在时返回 {@code null}
+     */
+    public static TimeRange findDailyTimeRange(
+            LocalDate date, LocalTime beginTime, LocalTime endTime, LocalDateTime time) {
+        if (date == null || time == null) {
+            return null;
+        }
+        List<TimeRange> timeRanges = buildDailyTimeRanges(
+                date.minusDays(1), date.plusDays(1), beginTime, endTime);
+        return CollUtil.findOne(timeRanges, timeRange -> isBetween(
+                timeRange.getStartTime(), timeRange.getEndTime(), time));
+    }
+
    /**
     * 将 Unix 秒时间戳转换为默认时区的本地时间
     *
@@ -184,6 +513,62 @@ public class LocalDateTimeUtils {
                LocalDateTime.of(nowDate, startTime2), LocalDateTime.of(nowDate, endTime2));
    }

+    /**
+     * 获得指定日期的开始时间
+     *
+     * @param date 日期
+     * @return 当日开始时间；日期为空时返回 {@code null}
+     */
+    public static LocalDateTime getDayBeginTime(LocalDate date) {
+        return date == null ? null : date.atStartOfDay();
+    }
+
+    /**
+     * 获得指定时间所在日期的开始时间
+     *
+     * @param time 时间
+     * @return 当日开始时间；时间为空时返回 {@code null}
+     */
+    public static LocalDateTime getDayBeginTime(LocalDateTime time) {
+        return time == null ? null : getDayBeginTime(time.toLocalDate());
+    }
+
+    /**
+     * 获得指定日期的结束时间
+     *
+     * @param date 日期
+     * @return 当日结束时间；日期为空时返回 {@code null}
+     */
+    public static LocalDateTime getDayEndTime(LocalDate date) {
+        return date == null ? null : date.atTime(LocalTime.MAX);
+    }
+
+    /**
+     * 获得自然日期范围对应的日期时间闭区间
+     *
+     * @param beginDate 开始日期
+     * @param endDate 结束日期
+     * @return 从开始日期零点到结束日期最后时刻的闭区间；两个日期都为空时返回 {@code null}
+     */
+    public static LocalDateTime[] getDateTimeRange(LocalDate beginDate, LocalDate endDate) {
+        if (beginDate == null && endDate == null) {
+            return null;
+        }
+        return new LocalDateTime[]{getDayBeginTime(beginDate), getDayEndTime(endDate)};
+    }
+
+    /**
+     * 获得指定月份的日期时间闭区间
+     *
+     * @param year 年份
+     * @param month 月份
+     * @return 从当月月初零点到月末最后时刻的闭区间
+     */
+    public static LocalDateTime[] getMonthDateTimeRange(int year, int month) {
+        LocalDate monthBeginDate = LocalDate.of(year, month, 1);
+        return getDateTimeRange(monthBeginDate, monthBeginDate.with(TemporalAdjusters.lastDayOfMonth()));
+    }
+
    /**
     * 获取指定日期所在的月份的开始时间
     * 例如：2023-09-30 00:00:00,000
@@ -195,6 +580,16 @@ public class LocalDateTimeUtils {
        return date.with(TemporalAdjusters.firstDayOfMonth()).with(LocalTime.MIN);
    }

+    /**
+     * 获取指定日期的开始时间
+     *
+     * @param date 日期
+     * @return 当日开始时间
+     */
+    public static LocalDateTime beginOfDay(LocalDateTime date) {
+        return date.with(LocalTime.MIN);
+    }
+
    /**
     * 获取指定日期所在的月份的最后时间
     * 例如：2023-09-30 23:59:59,999
@@ -206,6 +601,82 @@ public class LocalDateTimeUtils {
        return date.with(TemporalAdjusters.lastDayOfMonth()).with(LocalTime.MAX);
    }

+    /**
+     * 获得指定年月的月初时间
+     *
+     * @param year 年份
+     * @param month 月份
+     * @return 月初时间
+     */
+    public static LocalDateTime getMonthBeginTime(int year, int month) {
+        return LocalDateTime.of(year, month, 1, 0, 0);
+    }
+
+    /**
+     * 获得指定年月的月初时间
+     *
+     * @param month 年月
+     * @return 月初时间
+     */
+    public static LocalDateTime getMonthBeginTime(YearMonth month) {
+        return getMonthBeginTime(month.getYear(), month.getMonthValue());
+    }
+
+    /**
+     * 获得指定年月的下月月初时间
+     *
+     * @param year 年份
+     * @param month 月份
+     * @return 下月月初时间
+     */
+    public static LocalDateTime getNextMonthBeginTime(int year, int month) {
+        return getMonthBeginTime(year, month).plusMonths(1);
+    }
+
+    /**
+     * 获得指定年月的下月月初时间
+     *
+     * @param month 年月
+     * @return 下月月初时间
+     */
+    public static LocalDateTime getNextMonthBeginTime(YearMonth month) {
+        return getMonthBeginTime(month).plusMonths(1);
+    }
+
+    /**
+     * 判断两个时间段是否存在正时长的重叠
+     *
+     * @param beginTime1 第一个范围的开始时间
+     * @param endTime1 第一个范围的结束时间
+     * @param beginTime2 第二个范围的开始时间
+     * @param endTime2 第二个范围的结束时间
+     * @return 是否存在正时长的重叠
+     */
+    public static boolean isOverlap(LocalDateTime beginTime1, LocalDateTime endTime1,
+                                    LocalDateTime beginTime2, LocalDateTime endTime2) {
+        if (beginTime1 == null || endTime1 == null || beginTime2 == null || endTime2 == null) {
+            return false;
+        }
+        return beginTime1.isBefore(endTime2) && endTime1.isAfter(beginTime2);
+    }
+
+    /**
+     * 判断两个左右闭合的时间范围是否重叠
+     *
+     * @param beginTime1 第一个范围的开始时间
+     * @param endTime1 第一个范围的结束时间
+     * @param beginTime2 第二个范围的开始时间
+     * @param endTime2 第二个范围的结束时间
+     * @return 是否重叠
+     */
+    public static boolean isClosedRangeOverlap(LocalDateTime beginTime1, LocalDateTime endTime1,
+                                               LocalDateTime beginTime2, LocalDateTime endTime2) {
+        if (beginTime1 == null || endTime1 == null || beginTime2 == null || endTime2 == null) {
+            return false;
+        }
+        return isBeforeOrEqual(beginTime1, endTime2) && isAfterOrEqual(endTime1, beginTime2);
+    }
+
    /**
     * 获得指定日期所在季度
     *
@@ -353,7 +824,11 @@ public class LocalDateTimeUtils {
     * @return 日期列表，包含开始日期
     */
    public static List<LocalDate> getDateList(LocalDate startDate, int days) {
-        return startDate.datesUntil(startDate.plusDays(days)).toList();
+        List<LocalDate> dateList = new ArrayList<>(days);
+        for (int i = 0; i < days; i++) {
+            dateList.add(startDate.plusDays(i));
+        }
+        return dateList;
    }

    /**
@@ -433,4 +908,23 @@ public class LocalDateTimeUtils {
        return sourceDateTime.atZone(zoneId).toEpochSecond();
    }

+    /**
+     * 时间范围
+     */
+    @Getter
+    @AllArgsConstructor
+    @SuppressWarnings("ClassCanBeRecord")
+    public static class TimeRange {
+
+        /**
+         * 开始时间
+         */
+        private final LocalDateTime startTime;
+        /**
+         * 结束时间
+         */
+        private final LocalDateTime endTime;
+
+    }
+
 }
@@ -96,6 +96,39 @@ public class MoneyUtils {
        return new Money(0, fen).toString();
    }

+    /**
+     * 格式化金额，默认进行四舍五入
+     *
+     * 位数：{@link #PRICE_SCALE}。金额为空时，按 0 处理。
+     *
+     * @param price 金额
+     * @return 格式化后的金额
+     */
+    public static BigDecimal priceScale(BigDecimal price) {
+        return (price == null ? BigDecimal.ZERO : price).setScale(PRICE_SCALE, RoundingMode.HALF_UP);
+    }
+
+    /**
+     * 金额相加，默认进行四舍五入
+     *
+     * 位数：{@link #PRICE_SCALE}。忽略空金额，没有有效金额时返回 0。
+     *
+     * @param prices 金额数组
+     * @return 金额相加结果
+     */
+    public static BigDecimal priceAdd(BigDecimal... prices) {
+        BigDecimal result = BigDecimal.ZERO;
+        if (prices == null) {
+            return priceScale(result);
+        }
+        for (BigDecimal price : prices) {
+            if (price != null) {
+                result = result.add(price);
+            }
+        }
+        return priceScale(result);
+    }
+
    /**
     * 金额相乘，默认进行四舍五入
     *
@@ -109,7 +142,7 @@ public class MoneyUtils {
        if (price == null || count == null) {
            return null;
        }
-        return price.multiply(count).setScale(PRICE_SCALE, RoundingMode.HALF_UP);
+        return priceScale(price.multiply(count));
    }

    /**
@@ -2,10 +2,12 @@ package cn.iocoder.yudao.framework.common.util.number;

 import cn.hutool.core.collection.CollUtil;
 import cn.hutool.core.util.NumberUtil;
+import cn.hutool.core.util.ReUtil;
 import cn.hutool.core.util.StrUtil;

 import java.math.BigDecimal;
 import java.util.List;
+import java.util.regex.Pattern;

 /**
 * 数字的工具类，补全 {@link cn.hutool.core.util.NumberUtil} 的功能
@@ -14,6 +16,13 @@ import java.util.List;
 */
 public class NumberUtils {

+    private static final Pattern FIRST_BIG_DECIMAL_PATTERN = Pattern.compile("-?\\d+(?:\\.\\d+)?");
+
+    /**
+     * 一百，用于百分数和比例计算
+     */
+    public static final BigDecimal ONE_HUNDRED = new BigDecimal("100");
+
    public static Long parseLong(String str) {
        return StrUtil.isNotEmpty(str) ? Long.valueOf(str) : null;
    }
@@ -22,6 +31,30 @@ public class NumberUtils {
        return StrUtil.isNotEmpty(str) ? Integer.valueOf(str) : null;
    }

+    /**
+     * 获得数字，为 null 时返回 {@link BigDecimal#ZERO}
+     *
+     * @param value 数字
+     * @return 数字
+     */
+    public static BigDecimal zeroIfNull(BigDecimal value) {
+        return value == null ? BigDecimal.ZERO : value;
+    }
+
+    /**
+     * 从文本中解析首个数字
+     *
+     * @param text 文本
+     * @return 数字；不存在时返回 {@link BigDecimal#ZERO}
+     */
+    public static BigDecimal parseFirstBigDecimal(String text) {
+        if (StrUtil.isEmpty(text)) {
+            return BigDecimal.ZERO;
+        }
+        String number = ReUtil.getGroup0(FIRST_BIG_DECIMAL_PATTERN, text.replace(",", ""));
+        return NumberUtil.toBigDecimal(number);
+    }
+
    public static boolean isAllNumber(List<String> values) {
        if (CollUtil.isEmpty(values)) {
            return false;
@@ -5,10 +5,13 @@ import cn.hutool.core.lang.func.Func1;
 import cn.hutool.core.lang.func.LambdaUtil;
 import cn.hutool.core.util.ArrayUtil;
 import cn.iocoder.yudao.framework.common.pojo.PageParam;
+import cn.iocoder.yudao.framework.common.pojo.PageResult;
 import cn.iocoder.yudao.framework.common.pojo.SortablePageParam;
 import cn.iocoder.yudao.framework.common.pojo.SortingField;
 import org.springframework.util.Assert;

+import java.util.List;
+
 import static java.util.Collections.singletonList;

 /**
@@ -24,6 +27,27 @@ public class PageUtils {
        return (pageParam.getPageNo() - 1) * pageParam.getPageSize();
    }

+    /**
+     * 对内存列表进行分页
+     *
+     * @param list 数据列表
+     * @param pageParam 分页参数
+     * @param <T> 数据类型
+     * @return 分页结果
+     */
+    public static <T> PageResult<T> buildPageResult(List<T> list, PageParam pageParam) {
+        if (CollUtil.isEmpty(list)) {
+            return PageResult.empty();
+        }
+        long total = list.size();
+        if (PageParam.PAGE_SIZE_NONE.equals(pageParam.getPageSize())) {
+            return new PageResult<>(list, total);
+        }
+        int fromIndex = Math.toIntExact(Math.min(getStart(pageParam), total));
+        int toIndex = Math.toIntExact(Math.min((long) fromIndex + pageParam.getPageSize(), total));
+        return new PageResult<>(list.subList(fromIndex, toIndex), total);
+    }
+
    /**
     * 构建排序字段（默认倒序）
     *
@@ -2,6 +2,7 @@ package cn.iocoder.yudao.framework.common.util.servlet;

 import cn.hutool.core.util.StrUtil;
 import cn.hutool.extra.servlet.JakartaServletUtil;
+import cn.iocoder.yudao.framework.common.util.http.HttpUtils;
 import cn.iocoder.yudao.framework.common.util.json.JsonUtils;
 import jakarta.servlet.ServletRequest;
 import jakarta.servlet.http.HttpServletRequest;
@@ -11,6 +12,7 @@ import org.springframework.web.context.request.RequestAttributes;
 import org.springframework.web.context.request.RequestContextHolder;
 import org.springframework.web.context.request.ServletRequestAttributes;

+import java.io.IOException;
 import java.util.Map;

 /**
@@ -102,4 +104,11 @@ public class ServletUtils {
        return JakartaServletUtil.getHeaderMap(request);
    }

+    public static void writeAttachment(HttpServletResponse response, String filename, byte[] content)
+            throws IOException {
+        response.getOutputStream().write(content);
+        response.addHeader("Content-Disposition", "attachment;filename=" + HttpUtils.encodeUtf8(filename));
+        response.setContentType(MediaType.APPLICATION_OCTET_STREAM_VALUE);
+    }
+
 }
@@ -0,0 +1,342 @@
+package cn.iocoder.yudao.framework.common.util.date;
+
+import cn.hutool.core.collection.CollUtil;
+import cn.iocoder.yudao.framework.common.util.date.LocalDateTimeUtils.TimeRange;
+import org.junit.jupiter.api.Test;
+
+import java.time.LocalDate;
+import java.time.LocalDateTime;
+import java.time.LocalTime;
+import java.time.YearMonth;
+import java.util.Arrays;
+import java.util.Collections;
+import java.util.List;
+
+import static org.junit.jupiter.api.Assertions.assertEquals;
+import static org.junit.jupiter.api.Assertions.assertFalse;
+import static org.junit.jupiter.api.Assertions.assertNotNull;
+import static org.junit.jupiter.api.Assertions.assertNull;
+import static org.junit.jupiter.api.Assertions.assertTrue;
+
+/**
+ * {@link LocalDateTimeUtils} 的单元测试
+ *
+ * @author 芋道源码
+ */
+public class LocalDateTimeUtilsTest {
+
+    @Test
+    public void testDateCompare() {
+        // 准备参数
+        LocalDate firstDate = LocalDate.of(2026, 7, 23);
+        LocalDate secondDate = LocalDate.of(2026, 7, 24);
+
+        // 调用，并断言
+        assertTrue(LocalDateTimeUtils.isBeforeOrEqual(firstDate, secondDate));
+        assertTrue(LocalDateTimeUtils.isBeforeOrEqual(secondDate, secondDate));
+        assertFalse(LocalDateTimeUtils.isBeforeOrEqual(secondDate, firstDate));
+        assertTrue(LocalDateTimeUtils.isAfterOrEqual(secondDate, firstDate));
+        assertTrue(LocalDateTimeUtils.isAfterOrEqual(secondDate, secondDate));
+        assertFalse(LocalDateTimeUtils.isAfterOrEqual(firstDate, secondDate));
+    }
+
+    @Test
+    public void testDateTimeCompare() {
+        // 准备参数
+        LocalDateTime firstTime = LocalDateTime.of(2026, 7, 24, 9, 0);
+        LocalDateTime secondTime = LocalDateTime.of(2026, 7, 24, 18, 0);
+
+        // 调用，并断言
+        assertTrue(LocalDateTimeUtils.isBeforeOrEqual(firstTime, secondTime));
+        assertTrue(LocalDateTimeUtils.isBeforeOrEqual(secondTime, secondTime));
+        assertFalse(LocalDateTimeUtils.isBeforeOrEqual(secondTime, firstTime));
+        assertTrue(LocalDateTimeUtils.isAfterOrEqual(secondTime, firstTime));
+        assertTrue(LocalDateTimeUtils.isAfterOrEqual(secondTime, secondTime));
+        assertFalse(LocalDateTimeUtils.isAfterOrEqual(firstTime, secondTime));
+    }
+
+    @Test
+    public void testIsTimeRangeValid() {
+        // 准备参数
+        LocalDateTime beginTime = LocalDateTime.of(2026, 7, 24, 9, 0);
+        LocalDateTime endTime = LocalDateTime.of(2026, 7, 24, 18, 0);
+
+        // 调用，并断言
+        assertTrue(LocalDateTimeUtils.isTimeRangeValid(beginTime, endTime));
+        assertFalse(LocalDateTimeUtils.isTimeRangeValid(beginTime, beginTime));
+        assertFalse(LocalDateTimeUtils.isTimeRangeValid(endTime, beginTime));
+        assertFalse(LocalDateTimeUtils.isTimeRangeValid(null, endTime));
+        assertFalse(LocalDateTimeUtils.isTimeRangeValid(beginTime, null));
+    }
+
+    @Test
+    public void testIsTimeRangePresent() {
+        // 准备参数
+        LocalDateTime time = LocalDateTime.of(2026, 7, 24, 9, 0);
+
+        // 调用，并断言：空数组和双空边界都不是有效范围
+        assertFalse(LocalDateTimeUtils.isTimeRangePresent(null));
+        assertFalse(LocalDateTimeUtils.isTimeRangePresent(new LocalDateTime[0]));
+        assertFalse(LocalDateTimeUtils.isTimeRangePresent(new LocalDateTime[]{null, null}));
+
+        // 调用，并断言：单边或双边存在即为有效范围
+        assertTrue(LocalDateTimeUtils.isTimeRangePresent(new LocalDateTime[]{time}));
+        assertTrue(LocalDateTimeUtils.isTimeRangePresent(new LocalDateTime[]{null, time}));
+        assertTrue(LocalDateTimeUtils.isTimeRangePresent(new LocalDateTime[]{time, time.plusHours(1)}));
+    }
+
+    @Test
+    public void testGetDayTime() {
+        // 准备参数
+        LocalDate date = LocalDate.of(2026, 7, 24);
+        LocalDateTime time = date.atTime(15, 30);
+
+        // 调用，并断言
+        assertEquals(LocalDateTime.of(2026, 7, 24, 0, 0),
+                LocalDateTimeUtils.getDayBeginTime(date));
+        assertEquals(LocalDateTime.of(2026, 7, 24, 0, 0),
+                LocalDateTimeUtils.getDayBeginTime(time));
+        assertNull(LocalDateTimeUtils.getDayBeginTime((LocalDateTime) null));
+        assertEquals(LocalDateTime.of(date, LocalTime.MAX),
+                LocalDateTimeUtils.getDayEndTime(date));
+    }
+
+    @Test
+    public void testGetDateTimeRange() {
+        // 准备参数
+        LocalDate beginDate = LocalDate.of(2026, 7, 1);
+        LocalDate endDate = LocalDate.of(2026, 7, 31);
+
+        // 调用，并断言：左右两端均为闭区间边界
+        LocalDateTime[] result = LocalDateTimeUtils.getDateTimeRange(beginDate, endDate);
+        assertEquals(beginDate.atStartOfDay(), result[0]);
+        assertEquals(endDate.atTime(LocalTime.MAX), result[1]);
+
+        // 调用，并断言：支持单边范围
+        result = LocalDateTimeUtils.getDateTimeRange(beginDate, null);
+        assertEquals(beginDate.atStartOfDay(), result[0]);
+        assertNull(result[1]);
+        result = LocalDateTimeUtils.getDateTimeRange(null, endDate);
+        assertNull(result[0]);
+        assertEquals(endDate.atTime(LocalTime.MAX), result[1]);
+
+        // 调用，并断言：两个边界都为空时不生成范围
+        assertNull(LocalDateTimeUtils.getDateTimeRange(null, null));
+    }
+
+    @Test
+    public void testGetMonthDateTimeRange() {
+        // 调用：闰年二月
+        LocalDateTime[] result = LocalDateTimeUtils.getMonthDateTimeRange(2024, 2);
+
+        // 断言：完整包含闰年二月的首尾时刻
+        assertEquals(LocalDateTime.of(2024, 2, 1, 0, 0), result[0]);
+        assertEquals(LocalDate.of(2024, 2, 29).atTime(LocalTime.MAX), result[1]);
+    }
+
+    @Test
+    public void testGetMonthBeginTime() {
+        // 准备参数
+        YearMonth month = YearMonth.of(2026, 12);
+
+        // 调用，并断言
+        assertEquals(LocalDateTime.of(2026, 12, 1, 0, 0),
+                LocalDateTimeUtils.getMonthBeginTime(month));
+        assertEquals(LocalDateTime.of(2027, 1, 1, 0, 0),
+                LocalDateTimeUtils.getNextMonthBeginTime(month));
+    }
+
+    @Test
+    public void testIsBetween() {
+        // 准备参数
+        LocalDate beginDate = LocalDate.of(2026, 7, 23);
+        LocalDate endDate = LocalDate.of(2026, 7, 25);
+        LocalDateTime beginTime = beginDate.atTime(9, 0);
+        LocalDateTime endTime = beginDate.atTime(18, 0);
+
+        // 调用，并断言：日期闭区间
+        assertTrue(LocalDateTimeUtils.isBetween(beginDate, endDate, beginDate));
+        assertTrue(LocalDateTimeUtils.isBetween(beginDate, endDate, LocalDate.of(2026, 7, 24)));
+        assertTrue(LocalDateTimeUtils.isBetween(beginDate, endDate, endDate));
+        assertFalse(LocalDateTimeUtils.isBetween(beginDate, endDate, LocalDate.of(2026, 7, 26)));
+        assertFalse(LocalDateTimeUtils.isBetween(beginDate, endDate, null));
+        assertFalse(LocalDateTimeUtils.isNotBetween(beginDate, endDate, beginDate));
+        assertTrue(LocalDateTimeUtils.isNotBetween(beginDate, endDate, LocalDate.of(2026, 7, 26)));
+        assertTrue(LocalDateTimeUtils.isNotBetween(beginDate, endDate, null));
+
+        // 调用，并断言：时间闭区间
+        assertTrue(LocalDateTimeUtils.isBetween(beginTime, endTime, beginTime));
+        assertTrue(LocalDateTimeUtils.isBetween(beginTime, endTime, beginDate.atTime(12, 0)));
+        assertTrue(LocalDateTimeUtils.isBetween(beginTime, endTime, endTime));
+        assertFalse(LocalDateTimeUtils.isBetween(beginTime, endTime, beginDate.atTime(18, 1)));
+        assertFalse(LocalDateTimeUtils.isBetween(beginTime, endTime, (LocalDateTime) null));
+        assertFalse(LocalDateTimeUtils.isNotBetween(beginTime, endTime, endTime));
+        assertTrue(LocalDateTimeUtils.isNotBetween(beginTime, endTime, beginDate.atTime(18, 1)));
+        assertTrue(LocalDateTimeUtils.isNotBetween(beginTime, endTime, null));
+    }
+
+    @Test
+    public void testIsClosedRangeOverlap() {
+        // 准备参数
+        LocalDateTime firstBeginTime = LocalDateTime.of(2026, 7, 24, 9, 0);
+        LocalDateTime firstEndTime = LocalDateTime.of(2026, 7, 24, 12, 0);
+
+        // 调用，并断言：首尾相接属于闭区间重叠
+        assertTrue(LocalDateTimeUtils.isClosedRangeOverlap(
+                firstBeginTime, firstEndTime, firstEndTime, firstEndTime.plusHours(1)));
+        assertTrue(LocalDateTimeUtils.isClosedRangeOverlap(
+                firstBeginTime, firstEndTime, firstBeginTime.minusHours(1), firstBeginTime));
+        assertFalse(LocalDateTimeUtils.isClosedRangeOverlap(
+                firstBeginTime, firstEndTime, firstEndTime.plusNanos(1), firstEndTime.plusHours(1)));
+        assertFalse(LocalDateTimeUtils.isClosedRangeOverlap(
+                firstBeginTime, firstEndTime, null, firstEndTime));
+    }
+
+    @Test
+    public void testSubtractTimeRanges() {
+        // 准备参数
+        LocalDate date = LocalDate.of(2026, 7, 24);
+        TimeRange sourceRange = new TimeRange(date.atTime(9, 0), date.atTime(18, 0));
+
+        // 调用：扣除原时段中间的一段
+        List<TimeRange> result = LocalDateTimeUtils.subtractTimeRanges(
+                Collections.singletonList(sourceRange),
+                new TimeRange(date.atTime(12, 0), date.atTime(13, 0)));
+
+        // 断言：原时段被拆分为两段
+        assertEquals(2, result.size());
+        assertTimeRange(CollUtil.getFirst(result), date.atTime(9, 0), date.atTime(12, 0));
+        assertTimeRange(result.get(1), date.atTime(13, 0), date.atTime(18, 0));
+
+        // 调用，并断言：扣除时段完整覆盖原时段
+        result = LocalDateTimeUtils.subtractTimeRanges(
+                Collections.singletonList(sourceRange),
+                new TimeRange(date.atTime(8, 0), date.atTime(19, 0)));
+        assertTrue(result.isEmpty());
+
+        // 调用：扣除时段与原时段首尾相接
+        result = LocalDateTimeUtils.subtractTimeRanges(
+                Collections.singletonList(sourceRange),
+                new TimeRange(date.atTime(18, 0), date.atTime(19, 0)));
+        // 断言：两个时段仅首尾相接，没有正时长交集，原时段保持不变
+        assertEquals(1, result.size());
+        assertTimeRange(CollUtil.getFirst(result), date.atTime(9, 0), date.atTime(18, 0));
+    }
+
+    @Test
+    public void testMergeTimeRanges() {
+        // 准备参数
+        LocalDate date = LocalDate.of(2026, 7, 24);
+        List<TimeRange> timeRanges = Arrays.asList(
+                new TimeRange(date.atTime(13, 0), date.atTime(14, 0)),
+                new TimeRange(date.atTime(9, 0), date.atTime(11, 0)),
+                new TimeRange(date.atTime(10, 0), date.atTime(13, 0)),
+                new TimeRange(date.atTime(16, 0), date.atTime(17, 0)));
+
+        // 调用
+        List<TimeRange> result = LocalDateTimeUtils.mergeTimeRanges(timeRanges);
+
+        // 断言：重叠或首尾相接的时段被合并，独立时段保持不变
+        assertEquals(2, result.size());
+        assertTimeRange(CollUtil.getFirst(result), date.atTime(9, 0), date.atTime(14, 0));
+        assertTimeRange(result.get(1), date.atTime(16, 0), date.atTime(17, 0));
+        // 调用，并断言：空列表
+        assertTrue(LocalDateTimeUtils.mergeTimeRanges(Collections.emptyList()).isEmpty());
+    }
+
+    @Test
+    public void testIntersectTimeRanges() {
+        // 准备参数
+        LocalDate date = LocalDate.of(2026, 7, 24);
+        List<TimeRange> firstRanges = Arrays.asList(
+                new TimeRange(date.atTime(9, 0), date.atTime(12, 0)),
+                new TimeRange(date.atTime(13, 0), date.atTime(18, 0)));
+        List<TimeRange> secondRanges = Arrays.asList(
+                new TimeRange(date.atTime(10, 0), date.atTime(14, 0)),
+                new TimeRange(date.atTime(17, 0), date.atTime(19, 0)));
+
+        // 调用
+        List<TimeRange> result = LocalDateTimeUtils.intersectTimeRanges(firstRanges, secondRanges);
+
+        // 断言
+        assertEquals(3, result.size());
+        assertTimeRange(CollUtil.getFirst(result), date.atTime(10, 0), date.atTime(12, 0));
+        assertTimeRange(result.get(1), date.atTime(13, 0), date.atTime(14, 0));
+        assertTimeRange(result.get(2), date.atTime(17, 0), date.atTime(18, 0));
+        // 调用，并断言：两个时段仅首尾相接时不生成零时长交集
+        assertNull(LocalDateTimeUtils.intersectTimeRange(
+                new TimeRange(date.atTime(9, 0), date.atTime(10, 0)),
+                new TimeRange(date.atTime(10, 0), date.atTime(11, 0))));
+    }
+
+    @Test
+    public void testCalculateDurationMinutes() {
+        // 准备参数
+        LocalDate date = LocalDate.of(2026, 7, 24);
+        List<TimeRange> timeRanges = Arrays.asList(
+                new TimeRange(date.atTime(9, 0), date.atTime(10, 0)),
+                new TimeRange(date.atTime(13, 0), date.atTime(14, 30)));
+
+        // 调用，并断言
+        assertEquals(150, LocalDateTimeUtils.calculateDurationMinutes(timeRanges));
+        // 调用，并断言：空列表
+        assertEquals(0, LocalDateTimeUtils.calculateDurationMinutes(Collections.emptyList()));
+    }
+
+    @Test
+    public void testBuildDailyTimeRanges() {
+        // 准备参数
+        LocalDate beginDate = LocalDate.of(2026, 7, 24);
+        LocalDate endDate = LocalDate.of(2026, 7, 25);
+
+        // 调用：构建跨天时间范围
+        List<TimeRange> result = LocalDateTimeUtils.buildDailyTimeRanges(
+                beginDate, endDate, LocalTime.of(22, 0), LocalTime.of(6, 0));
+
+        // 断言
+        assertEquals(2, result.size());
+        assertTimeRange(CollUtil.getFirst(result), beginDate.atTime(22, 0), beginDate.plusDays(1).atTime(6, 0));
+        assertTimeRange(result.get(1), endDate.atTime(22, 0), endDate.plusDays(1).atTime(6, 0));
+
+        // 调用：每日开始和结束时刻相同
+        result = LocalDateTimeUtils.buildDailyTimeRanges(
+                beginDate, beginDate, LocalTime.of(9, 0), LocalTime.of(9, 0));
+        // 断言：按完整一天处理
+        assertEquals(1, result.size());
+        assertTimeRange(CollUtil.getFirst(result), beginDate.atTime(9, 0), beginDate.plusDays(1).atTime(9, 0));
+
+        // 调用，并断言：开始日期晚于结束日期
+        assertTrue(LocalDateTimeUtils.buildDailyTimeRanges(
+                endDate, beginDate, LocalTime.of(9, 0), LocalTime.of(18, 0)).isEmpty());
+    }
+
+    @Test
+    public void testFindDailyTimeRange() {
+        // 准备参数
+        LocalDate date = LocalDate.of(2026, 7, 8);
+
+        // 调用，并断言普通时间范围的左右边界
+        TimeRange result = LocalDateTimeUtils.findDailyTimeRange(
+                date, LocalTime.of(8, 0), LocalTime.of(10, 0), date.atTime(8, 0));
+        assertEquals(date.atTime(8, 0), result.getStartTime());
+        assertEquals(date.atTime(10, 0), result.getEndTime());
+        assertNotNull(LocalDateTimeUtils.findDailyTimeRange(
+                date, LocalTime.of(8, 0), LocalTime.of(10, 0), date.atTime(10, 0)));
+
+        // 调用，并断言跨日时间范围
+        result = LocalDateTimeUtils.findDailyTimeRange(
+                date, LocalTime.of(20, 0), LocalTime.of(6, 0), date.plusDays(1).atTime(5, 0));
+        assertEquals(date.atTime(20, 0), result.getStartTime());
+        assertEquals(date.plusDays(1).atTime(6, 0), result.getEndTime());
+        assertNull(LocalDateTimeUtils.findDailyTimeRange(
+                date, LocalTime.of(8, 0), LocalTime.of(10, 0), date.atTime(12, 0)));
+    }
+
+    private static void assertTimeRange(TimeRange timeRange,
+                                        LocalDateTime expectedStartTime,
+                                        LocalDateTime expectedEndTime) {
+        assertEquals(expectedStartTime, timeRange.getStartTime());
+        assertEquals(expectedEndTime, timeRange.getEndTime());
+    }
+
+}
@@ -0,0 +1,24 @@
+package cn.iocoder.yudao.framework.excel.core.convert;
+
+import cn.hutool.core.collection.CollUtil;
+import cn.idev.excel.converters.Converter;
+import cn.idev.excel.metadata.GlobalConfiguration;
+import cn.idev.excel.metadata.data.WriteCellData;
+import cn.idev.excel.metadata.property.ExcelContentProperty;
+
+import java.util.List;
+
+/**
+ * Excel 字符串列表转换器
+ *
+ * @author 芋道源码
+ */
+public class StringListConvert implements Converter<List<String>> {
+
+    @Override
+    public WriteCellData<String> convertToExcelData(List<String> value,
+            ExcelContentProperty contentProperty, GlobalConfiguration globalConfiguration) {
+        return new WriteCellData<>(CollUtil.isEmpty(value) ? "" : String.join("/", value));
+    }
+
+}
@@ -1,7 +1,9 @@
 package cn.iocoder.yudao.framework.excel.core.util;

 import cn.idev.excel.FastExcelFactory;
+import cn.idev.excel.context.AnalysisContext;
 import cn.idev.excel.converters.longconverter.LongStringConverter;
+import cn.idev.excel.read.listener.ReadListener;
 import cn.iocoder.yudao.framework.common.util.http.HttpUtils;
 import cn.iocoder.yudao.framework.excel.core.handler.ColumnWidthMatchStyleStrategy;
 import cn.iocoder.yudao.framework.excel.core.handler.SelectSheetWriteHandler;
@@ -10,7 +12,10 @@ import org.springframework.web.multipart.MultipartFile;

 import java.io.IOException;
 import java.io.InputStream;
+import java.util.ArrayList;
+import java.util.Collections;
 import java.util.List;
+import java.util.Map;

 /**
 * Excel 工具类
@@ -44,7 +49,33 @@ public class ExcelUtils {
        response.setContentType("application/vnd.ms-excel;charset=UTF-8");
    }

+    /**
+     * 将动态表头和数据以 Excel 响应给前端
+     *
+     * @param response 响应
+     * @param filename 文件名
+     * @param sheetName Excel sheet 名
+     * @param head Excel head 头
+     * @param data 数据列表
+     * @throws IOException 写入失败的情况
+     */
+    public static void write(HttpServletResponse response, String filename, String sheetName,
+                             List<List<String>> head, List<List<Object>> data) throws IOException {
+        // 输出 Excel
+        FastExcelFactory.write(response.getOutputStream())
+                .autoCloseStream(false) // 不要自动关闭，交给 Servlet 自己处理
+                .registerWriteHandler(new ColumnWidthMatchStyleStrategy()) // 基于 column 长度，自动适配。最大 255 宽度
+                .registerConverter(new LongStringConverter()) // 避免 Long 类型丢失精度
+                .head(head).sheet(sheetName).doWrite(data);
+        // 设置 header 和 contentType。写在最后的原因是，避免报错时，响应 contentType 已经被修改了
+        response.addHeader("Content-Disposition", "attachment;filename=" + HttpUtils.encodeUtf8(filename));
+        response.setContentType("application/vnd.ms-excel;charset=UTF-8");
+    }
+
    public static <T> List<T> read(MultipartFile file, Class<T> head) throws IOException {
+        if (file == null || file.isEmpty()) {
+            return Collections.emptyList();
+        }
        // 参考 https://t.zsxq.com/zM77F 帖子，增加 try 处理，兼容 windows 场景
        try (InputStream inputStream = file.getInputStream()) {
            return FastExcelFactory.read(inputStream, head, null)
@@ -53,4 +84,64 @@ public class ExcelUtils {
        }
    }

+    /**
+     * 读取指定数量以内的 Excel 数据，达到上限后停止继续解析。
+     *
+     * @param file Excel 文件，可为空
+     * @param head Excel 表头类型
+     * @param maxRowCount 最大读取行数
+     * @return Excel 数据
+     */
+    public static <T> List<T> read(MultipartFile file, Class<T> head, int maxRowCount) throws IOException {
+        if (file == null || file.isEmpty()) {
+            return Collections.emptyList();
+        }
+        if (maxRowCount <= 0) {
+            throw new IllegalArgumentException("maxRowCount must be greater than 0");
+        }
+        List<T> rows = new ArrayList<>(Math.min(maxRowCount, 1024));
+        try (InputStream inputStream = file.getInputStream()) {
+            FastExcelFactory.read(inputStream, head, new ReadListener<T>() {
+
+                @Override
+                public void invoke(T data, AnalysisContext context) {
+                    rows.add(data);
+                }
+
+                @Override
+                public void doAfterAllAnalysed(AnalysisContext context) {
+                    // 无需处理
+                }
+
+                @Override
+                public boolean hasNext(AnalysisContext context) {
+                    return rows.size() < maxRowCount;
+                }
+
+            }).autoCloseStream(false).doReadAll();
+        }
+        return rows;
+    }
+
+    /**
+     * 读取动态表头 Excel 数据
+     *
+     * @param file Excel 文件，可为空
+     * @return 按列下标存储的行数据
+     * @throws IOException 读取失败
+     */
+    public static List<Map<Integer, String>> read(MultipartFile file) throws IOException {
+        if (file == null || file.isEmpty()) {
+            return Collections.emptyList();
+        }
+        // 参考 https://t.zsxq.com/zM77F 帖子，增加 try 处理，兼容 windows 场景
+        try (InputStream inputStream = file.getInputStream()) {
+            return FastExcelFactory.read(inputStream)
+                    .autoCloseStream(false) // 不要自动关闭，交给 Servlet 自己处理
+                    .headRowNumber(1)
+                    .sheet()
+                    .doReadSync();
+        }
+    }
+
 }
@@ -0,0 +1,226 @@
+package cn.iocoder.yudao.framework.excel.core.util;
+
+import cn.hutool.core.util.NumberUtil;
+import cn.hutool.core.util.StrUtil;
+import lombok.experimental.UtilityClass;
+import org.apache.poi.ss.usermodel.BorderStyle;
+import org.apache.poi.ss.usermodel.Cell;
+import org.apache.poi.ss.usermodel.CellStyle;
+import org.apache.poi.ss.usermodel.ClientAnchor;
+import org.apache.poi.ss.usermodel.Comment;
+import org.apache.poi.ss.usermodel.CreationHelper;
+import org.apache.poi.ss.usermodel.DataFormatter;
+import org.apache.poi.ss.usermodel.FillPatternType;
+import org.apache.poi.ss.usermodel.Font;
+import org.apache.poi.ss.usermodel.FormulaEvaluator;
+import org.apache.poi.ss.usermodel.HorizontalAlignment;
+import org.apache.poi.ss.usermodel.IndexedColors;
+import org.apache.poi.ss.usermodel.Row;
+import org.apache.poi.ss.usermodel.Sheet;
+import org.apache.poi.ss.usermodel.VerticalAlignment;
+import org.apache.poi.ss.usermodel.Workbook;
+import org.apache.poi.ss.util.CellRangeAddress;
+
+import java.math.BigDecimal;
+import java.util.Collection;
+
+/**
+ * 原生 POI 的 Excel 工具类
+ *
+ * 全局 {@link ExcelUtils}（FastExcel）无法表达单元格锁定、公式、动态列等复杂模板时，各模块基于本类实现自定义 Excel 读写
+ *
+ * @author 芋道源码
+ */
+@UtilityClass
+public class PoiExcelUtils {
+
+    /**
+     * 读取公式计算值必须 DataFormatter + FormulaEvaluator，hutool 没有更简的等价写法
+     */
+    private static final DataFormatter DATA_FORMATTER = new DataFormatter();
+
+    // ==================== 读取 ====================
+
+    /**
+     * 读取单元格文本，公式单元格取公式计算值
+     *
+     * @param row 行
+     * @param column 列
+     * @param evaluator 公式计算器，不需要求值时传 null
+     * @return 文本，空单元格返回空字符串
+     */
+    public static String getCellText(Row row, Integer column, FormulaEvaluator evaluator) {
+        if (row == null || column == null || row.getCell(column) == null) {
+            return "";
+        }
+        return evaluator == null
+                ? DATA_FORMATTER.formatCellValue(row.getCell(column))
+                : DATA_FORMATTER.formatCellValue(row.getCell(column), evaluator);
+    }
+
+    /**
+     * 读取单元格数字，兼容千分位文本
+     *
+     * @param row 行
+     * @param column 列
+     * @param evaluator 公式计算器，不需要求值时传 null
+     * @return 数字，空单元格返回 null；格式不正确时抛出 {@link NumberFormatException}
+     */
+    public static BigDecimal getDecimal(Row row, Integer column, FormulaEvaluator evaluator) {
+        String value = getCellText(row, column, evaluator).replace(",", "");
+        return StrUtil.isBlank(value) ? null : NumberUtil.toBigDecimal(value);
+    }
+
+    /**
+     * 判断指定列是否全部为空
+     *
+     * @param row 行
+     * @param evaluator 公式计算器，不需要求值时传 null
+     * @param columns 列数组
+     * @return 是否全部为空
+     */
+    public static boolean isEmptyRow(Row row, FormulaEvaluator evaluator, Collection<Integer> columns) {
+        if (row == null) {
+            return true;
+        }
+        for (Integer column : columns) {
+            if (StrUtil.isNotBlank(getCellText(row, column, evaluator))) {
+                return false;
+            }
+        }
+        return true;
+    }
+
+    // ==================== 写入 ====================
+
+    /**
+     * 写入文本单元格，null 按空字符串处理
+     */
+    public static void writeText(Row row, int column, String value, CellStyle style) {
+        Cell cell = row.createCell(column);
+        cell.setCellValue(StrUtil.nullToEmpty(value));
+        cell.setCellStyle(style);
+    }
+
+    /**
+     * 写入数字单元格，null 时留空
+     */
+    public static void writeNumber(Row row, int column, BigDecimal value, CellStyle style) {
+        Cell cell = row.createCell(column);
+        if (value != null) {
+            cell.setCellValue(value.doubleValue());
+        }
+        cell.setCellStyle(style);
+    }
+
+    /**
+     * 写入公式单元格
+     */
+    public static void writeFormula(Row row, int column, String formula, CellStyle style) {
+        Cell cell = row.createCell(column);
+        cell.setCellFormula(formula);
+        cell.setCellStyle(style);
+    }
+
+    /**
+     * 写入跨两行的合并表头
+     */
+    public static void mergeHeader(Sheet sheet, Row firstRow, Row secondRow,
+                                   int beginColumn, int endColumn, String title, CellStyle style) {
+        sheet.addMergedRegion(new CellRangeAddress(firstRow.getRowNum(), secondRow.getRowNum(),
+                beginColumn, endColumn));
+        Cell cell = firstRow.createCell(beginColumn);
+        cell.setCellValue(title);
+        cell.setCellStyle(style);
+        secondRow.createCell(beginColumn).setCellStyle(style);
+    }
+
+    /**
+     * 添加单元格批注
+     *
+     * @param cell 单元格
+     * @param text 批注内容
+     */
+    public static void addComment(Cell cell, String text) {
+        CreationHelper helper = cell.getSheet().getWorkbook().getCreationHelper();
+        ClientAnchor anchor = helper.createClientAnchor();
+        anchor.setCol1(cell.getColumnIndex());
+        anchor.setCol2(cell.getColumnIndex() + 3);
+        anchor.setRow1(cell.getRowIndex());
+        anchor.setRow2(cell.getRowIndex() + 3);
+        Comment comment = cell.getSheet().createDrawingPatriarch().createCellComment(anchor);
+        comment.setString(helper.createRichTextString(text));
+        cell.setCellComment(comment);
+    }
+
+    // ==================== 样式 ====================
+
+    /**
+     * 创建细边框样式
+     */
+    public static CellStyle createBorderStyle(Workbook workbook) {
+        CellStyle style = workbook.createCellStyle();
+        style.setBorderTop(BorderStyle.THIN);
+        style.setBorderRight(BorderStyle.THIN);
+        style.setBorderBottom(BorderStyle.THIN);
+        style.setBorderLeft(BorderStyle.THIN);
+        return style;
+    }
+
+    /**
+     * 创建数据单元格样式：细边框、垂直居中，可指定锁定和填充色
+     *
+     * @param workbook 工作簿
+     * @param locked 是否锁定，配合 protectSheet 使用
+     * @param fillColor 填充色，传 null 时不填充
+     */
+    public static CellStyle createDataStyle(Workbook workbook, boolean locked, IndexedColors fillColor) {
+        CellStyle style = createBorderStyle(workbook);
+        style.setLocked(locked);
+        if (fillColor != null) {
+            style.setFillForegroundColor(fillColor.getIndex());
+            style.setFillPattern(FillPatternType.SOLID_FOREGROUND);
+        }
+        style.setVerticalAlignment(VerticalAlignment.CENTER);
+        return style;
+    }
+
+    /**
+     * 基于已有样式创建数字格式样式
+     */
+    public static CellStyle createNumberStyle(Workbook workbook, CellStyle base, String format) {
+        CellStyle style = workbook.createCellStyle();
+        style.cloneStyleFrom(base);
+        style.setDataFormat(workbook.createDataFormat().getFormat(format));
+        return style;
+    }
+
+    /**
+     * 创建表头样式：细边框、指定填充色、加粗居中
+     */
+    public static CellStyle createHeaderStyle(Workbook workbook, IndexedColors fillColor) {
+        CellStyle style = createBorderStyle(workbook);
+        style.setFillForegroundColor(fillColor.getIndex());
+        style.setFillPattern(FillPatternType.SOLID_FOREGROUND);
+        style.setAlignment(HorizontalAlignment.CENTER);
+        style.setVerticalAlignment(VerticalAlignment.CENTER);
+        Font font = workbook.createFont();
+        font.setBold(true);
+        style.setFont(font);
+        return style;
+    }
+
+    /**
+     * 创建标题样式：大号加粗居中
+     */
+    public static CellStyle createTitleStyle(Workbook workbook) {
+        CellStyle style = workbook.createCellStyle();
+        style.setAlignment(HorizontalAlignment.CENTER);
+        Font font = workbook.createFont();
+        font.setBold(true);
+        font.setFontHeightInPoints((short) 20);
+        style.setFont(font);
+        return style;
+    }
+
+}
@@ -0,0 +1,61 @@
+package cn.iocoder.yudao.framework.excel.core.util;
+
+import cn.idev.excel.FastExcelFactory;
+import cn.idev.excel.annotation.ExcelProperty;
+import org.junit.jupiter.api.Test;
+import org.springframework.mock.web.MockMultipartFile;
+
+import java.io.ByteArrayOutputStream;
+import java.util.Arrays;
+import java.util.List;
+
+import static org.junit.jupiter.api.Assertions.assertEquals;
+
+/**
+ * {@link ExcelUtils} 的单元测试
+ *
+ * @author 芋道源码
+ */
+public class ExcelUtilsTest {
+
+    @Test
+    public void testRead_maxRowCount() throws Exception {
+        // mock 数据
+        ByteArrayOutputStream outputStream = new ByteArrayOutputStream();
+        FastExcelFactory.write(outputStream, TestRow.class).sheet().doWrite(Arrays.asList(
+                new TestRow("员工一"), new TestRow("员工二"), new TestRow("员工三")));
+        MockMultipartFile file = new MockMultipartFile(
+                "file", "employees.xlsx", null, outputStream.toByteArray());
+
+        // 调用
+        List<TestRow> rows = ExcelUtils.read(file, TestRow.class, 2);
+
+        // 断言
+        assertEquals(2, rows.size());
+        assertEquals("员工一", rows.get(0).getName());
+        assertEquals("员工二", rows.get(1).getName());
+    }
+
+    public static class TestRow {
+
+        @ExcelProperty("姓名")
+        private String name;
+
+        public TestRow() {
+        }
+
+        public TestRow(String name) {
+            this.name = name;
+        }
+
+        public String getName() {
+            return name;
+        }
+
+        public void setName(String name) {
+            this.name = name;
+        }
+
+    }
+
+}
@@ -5,8 +5,6 @@ package cn.iocoder.yudao.framework.datasource.core.enums;
 *
 * 通过在方法上，使用 {@link com.baomidou.dynamic.datasource.annotation.DS} 注解，设置使用的数据源。
 * 注意，默认是 {@link #MASTER} 数据源
- *
- * 对应官方文档为 http://dynamic-datasource.com/guide/customize/Annotation.html
 */
 public interface DataSourceEnum {

@@ -144,6 +144,18 @@ public interface BaseMapperX<T> extends MPJBaseMapper<T> {
        return selectOneForUpdate(new LambdaQueryWrapper<T>().eq(field1, value1).eq(field2, value2).eq(field3, value3));
    }

+    /**
+     * 获得满足条件的第 1 条记录，并使用 FOR UPDATE 锁定。
+     *
+     * 注意：需要在事务中调用，否则锁会立即释放。
+     *
+     * @param queryWrapper 查询条件
+     * @return 实体
+     */
+    default T selectFirstOneForUpdate(LambdaQueryWrapper<T> queryWrapper) {
+        return selectOne(queryWrapper.last("LIMIT 1 FOR UPDATE"));
+    }
+
    /**
     * 获取满足条件的第 1 条记录
     *
@@ -7,7 +7,9 @@ import com.baomidou.mybatisplus.core.conditions.query.LambdaQueryWrapper;
 import com.baomidou.mybatisplus.core.toolkit.support.SFunction;
 import org.springframework.util.StringUtils;

+import java.time.LocalDateTime;
 import java.util.Collection;
+import java.util.function.Consumer;

 /**
 * 拓展 MyBatis Plus QueryWrapper 类，主要增加如下功能：
@@ -107,6 +109,24 @@ public class LambdaQueryWrapperX<T> extends LambdaQueryWrapper<T> {
        return betweenIfPresent(column, val1, val2);
    }

+    /**
+     * 拼接两个闭区间的重叠条件
+     *
+     * <p>记录区间与查询区间重叠的条件为：记录开始值小于等于查询结束值，
+     * 且记录结束值大于等于查询开始值。不能使用单字段 {@code BETWEEN} 代替，
+     * 否则会漏掉完整覆盖查询区间的记录。</p>
+     *
+     * @param beginColumn 记录开始值字段
+     * @param endColumn 记录结束值字段
+     * @param times 查询闭区间
+     * @return 查询条件
+     */
+    public LambdaQueryWrapperX<T> betweenIfPresent(
+            SFunction<T, ?> beginColumn, SFunction<T, ?> endColumn, LocalDateTime[] times) {
+        return leIfPresent(beginColumn, ArrayUtils.get(times, 1))
+                .geIfPresent(endColumn, ArrayUtils.get(times, 0));
+    }
+
    // ========== 重写父类方法，方便链式调用 ==========

    @Override
@@ -139,4 +159,40 @@ public class LambdaQueryWrapperX<T> extends LambdaQueryWrapper<T> {
        return this;
    }

+    @Override
+    public LambdaQueryWrapperX<T> exists(boolean condition, String existsSql, Object... values) {
+        super.exists(condition, existsSql, values);
+        return this;
+    }
+
+    @Override
+    public LambdaQueryWrapperX<T> notExists(boolean condition, String existsSql, Object... values) {
+        super.notExists(condition, existsSql, values);
+        return this;
+    }
+
+    @Override
+    public LambdaQueryWrapperX<T> and(boolean condition, Consumer<LambdaQueryWrapper<T>> consumer) {
+        super.and(condition, consumer);
+        return this;
+    }
+
+    @Override
+    public LambdaQueryWrapperX<T> or(boolean condition, Consumer<LambdaQueryWrapper<T>> consumer) {
+        super.or(condition, consumer);
+        return this;
+    }
+
+    @Override
+    public LambdaQueryWrapperX<T> nested(boolean condition, Consumer<LambdaQueryWrapper<T>> consumer) {
+        super.nested(condition, consumer);
+        return this;
+    }
+
+    @Override
+    public LambdaQueryWrapperX<T> not(boolean condition, Consumer<LambdaQueryWrapper<T>> consumer) {
+        super.not(condition, consumer);
+        return this;
+    }
+
 }
@@ -102,16 +102,9 @@ public class QueryWrapperX<T> extends QueryWrapper<T> {
    }

    public QueryWrapperX<T> betweenIfPresent(String column, Object[] values) {
-        if (values != null && values.length != 0 && values[0] != null && values[1] != null) {
-            return (QueryWrapperX<T>) super.between(column, values[0], values[1]);
-        }
-        if (values != null && values.length != 0 && values[0] != null) {
-            return (QueryWrapperX<T>) ge(column, values[0]);
-        }
-        if (values != null && values.length != 0 && values[1] != null) {
-            return (QueryWrapperX<T>) le(column, values[1]);
-        }
-        return this;
+        Object val1 = values != null && values.length > 0 ? values[0] : null;
+        Object val2 = values != null && values.length > 1 ? values[1] : null;
+        return betweenIfPresent(column, val1, val2);
    }

    // ========== 重写父类方法，方便链式调用 ==========
@@ -24,6 +24,8 @@ import java.util.ArrayList;
 import java.util.Collection;
 import java.util.List;
 import java.util.regex.Pattern;
+import java.util.stream.Collectors;
+import java.util.stream.IntStream;

 /**
 * MyBatis 工具类
@@ -179,6 +181,28 @@ public class MyBatisUtils {
        return findInSet(columnName, paramIndex);
    }

+    /**
+     * 跨数据库的 find_in_set 实现，适用于同一字段匹配多个参数的场景
+     *
+     * 每个参数生成一个 find_in_set 条件，并使用 OR 连接。
+     *
+     * @param columnName 字段名称
+     * @param values 参数集合
+     * @return sql
+     */
+    public static String findInSet(String columnName, Collection<?> values) {
+        return findInSet(JdbcUtils.getDbType(), columnName, values);
+    }
+
+    static String findInSet(DbType dbType, String columnName, Collection<?> values) {
+        if (CollUtil.isEmpty(values)) {
+            throw new IllegalArgumentException("Values cannot be empty");
+        }
+        return IntStream.range(0, values.size())
+                .mapToObj(index -> findInSet(dbType, columnName, index))
+                .collect(Collectors.joining(" OR "));
+    }
+
    private static String findInSet(String columnName, int paramIndex) {
        DbType dbType = JdbcUtils.getDbType();
        return findInSet(dbType, columnName, paramIndex);
@@ -0,0 +1,67 @@
+package cn.iocoder.yudao.framework.mybatis.core.query;
+
+import com.baomidou.mybatisplus.annotation.TableName;
+import com.baomidou.mybatisplus.core.MybatisConfiguration;
+import com.baomidou.mybatisplus.core.metadata.TableInfoHelper;
+import lombok.Data;
+import org.apache.ibatis.builder.MapperBuilderAssistant;
+import org.junit.jupiter.api.BeforeAll;
+import org.junit.jupiter.api.Test;
+
+import java.time.LocalDateTime;
+
+import static org.junit.jupiter.api.Assertions.assertEquals;
+import static org.junit.jupiter.api.Assertions.assertTrue;
+
+/**
+ * {@link LambdaQueryWrapperX} 的单元测试
+ *
+ * @author 芋道源码
+ */
+public class LambdaQueryWrapperXTest {
+
+    @BeforeAll
+    public static void initTableInfo() {
+        TableInfoHelper.initTableInfo(new MapperBuilderAssistant(new MybatisConfiguration(), ""), TestDO.class);
+    }
+
+    @Test
+    public void testBetweenIfPresent_overlap() {
+        // 调用，并断言：空范围不追加条件
+        assertEquals("", new LambdaQueryWrapperX<TestDO>()
+                .betweenIfPresent(TestDO::getStartTime, TestDO::getEndTime, null)
+                .getSqlSegment());
+
+        // 调用，并断言：双边范围使用闭区间重叠条件
+        LocalDateTime beginTime = LocalDateTime.of(2026, 8, 1, 0, 0);
+        LocalDateTime endTime = LocalDateTime.of(2026, 8, 31, 23, 59);
+        String sqlSegment = new LambdaQueryWrapperX<TestDO>()
+                .betweenIfPresent(TestDO::getStartTime, TestDO::getEndTime,
+                        new LocalDateTime[]{beginTime, endTime})
+                .getSqlSegment();
+        assertTrue(sqlSegment.contains("start_time <="));
+        assertTrue(sqlSegment.contains("end_time >="));
+
+        // 调用，并断言：单边范围只追加对应的重叠边界
+        sqlSegment = new LambdaQueryWrapperX<TestDO>()
+                .betweenIfPresent(TestDO::getStartTime, TestDO::getEndTime,
+                        new LocalDateTime[]{beginTime})
+                .getSqlSegment();
+        assertTrue(sqlSegment.contains("end_time >="));
+        sqlSegment = new LambdaQueryWrapperX<TestDO>()
+                .betweenIfPresent(TestDO::getStartTime, TestDO::getEndTime,
+                        new LocalDateTime[]{null, endTime})
+                .getSqlSegment();
+        assertTrue(sqlSegment.contains("start_time <="));
+    }
+
+    @Data
+    @TableName("test_data")
+    private static class TestDO {
+
+        private LocalDateTime startTime;
+        private LocalDateTime endTime;
+
+    }
+
+}
@@ -0,0 +1,32 @@
+package cn.iocoder.yudao.framework.mybatis.core.query;
+
+import org.junit.jupiter.api.Test;
+
+import static org.junit.jupiter.api.Assertions.assertEquals;
+import static org.junit.jupiter.api.Assertions.assertTrue;
+
+/**
+ * {@link QueryWrapperX} 的单元测试
+ *
+ * @author 芋道源码
+ */
+public class QueryWrapperXTest {
+
+    @Test
+    public void testBetweenIfPresent_array() {
+        // 调用，并断言：空范围不追加条件
+        assertEquals("", new QueryWrapperX<>().betweenIfPresent("create_time", (Object[]) null).getSqlSegment());
+        assertEquals("", new QueryWrapperX<>().betweenIfPresent("create_time", new Object[0]).getSqlSegment());
+
+        // 调用，并断言：单边范围安全降级为大于等于或小于等于
+        assertTrue(new QueryWrapperX<>().betweenIfPresent("create_time", new Object[]{1})
+                .getSqlSegment().contains("create_time >="));
+        assertTrue(new QueryWrapperX<>().betweenIfPresent("create_time", new Object[]{null, 2})
+                .getSqlSegment().contains("create_time <="));
+
+        // 调用，并断言：双边范围使用左右闭合的 BETWEEN
+        assertTrue(new QueryWrapperX<>().betweenIfPresent("create_time", new Object[]{1, 2})
+                .getSqlSegment().contains("create_time BETWEEN"));
+    }
+
+}
@@ -14,6 +14,7 @@ import org.springframework.beans.factory.config.MethodInvokingFactoryBean;
 import org.springframework.boot.autoconfigure.AutoConfiguration;
 import org.springframework.boot.autoconfigure.AutoConfigureOrder;
 import org.springframework.boot.context.properties.EnableConfigurationProperties;
+import org.springframework.boot.web.servlet.FilterRegistrationBean;
 import org.springframework.context.annotation.Bean;
 import org.springframework.security.core.context.SecurityContextHolder;
 import org.springframework.security.crypto.bcrypt.BCryptPasswordEncoder;
@@ -73,6 +74,19 @@ public class YudaoSecurityAutoConfiguration {
        return new TokenAuthenticationFilter(securityProperties, globalExceptionHandler, oauth2TokenApi);
    }

+    /**
+     * Token 过滤器由 Spring Security FilterChain 管理，禁止 Spring Boot 再注册为 Servlet 全局 Filter
+     *
+     * @see <a href="https://github.com/YunaiV/ruoyi-vue-pro/issues/1198">Issue #1198</a>
+     */
+    @Bean
+    public FilterRegistrationBean<TokenAuthenticationFilter> tokenAuthenticationFilterRegistration(
+            TokenAuthenticationFilter filter) {
+        FilterRegistrationBean<TokenAuthenticationFilter> registration = new FilterRegistrationBean<>(filter);
+        registration.setEnabled(false);
+        return registration;
+    }
+
    @Bean("ss") // 使用 Spring Security 的缩写，方便使用
    public SecurityFrameworkService securityFrameworkService(PermissionCommonApi permissionApi) {
        return new SecurityFrameworkServiceImpl(permissionApi);
@@ -17,17 +17,19 @@ import jakarta.validation.constraints.NotNull;
 public class WebProperties {

    @NotNull(message = "APP API 不能为空")
+    @Valid
    private Api appApi = new Api("/app-api", "**.controller.app.**");
    @NotNull(message = "Admin API 不能为空")
+    @Valid
    private Api adminApi = new Api("/admin-api", "**.controller.admin.**");

    @NotNull(message = "Admin UI 不能为空")
+    @Valid
    private Ui adminUi;

    @Data
    @AllArgsConstructor
    @NoArgsConstructor
-    @Valid
    public static class Api {

        /**
@@ -53,7 +55,6 @@ public class WebProperties {
    }

    @Data
-    @Valid
    public static class Ui {

        /**
@@ -313,6 +313,11 @@ public class GlobalExceptionHandler {
                // 忽略日志，避免影响主流程
            }
        }
+        // ServiceException 的错误码可能为成功码，直接调用 CommonResult.error 会抛出异常，此处统一按系统异常处理。
+        // 详见 Issue #1196：https://github.com/YunaiV/ruoyi-vue-pro/issues/1196
+        if (CommonResult.isSuccess(ex.getCode())) {
+            return CommonResult.error(INTERNAL_SERVER_ERROR.getCode(), INTERNAL_SERVER_ERROR.getMsg());
+        }
        return CommonResult.error(ex.getCode(), ex.getMessage());
    }

@@ -0,0 +1,67 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<project xmlns="http://maven.apache.org/POM/4.0.0"
+         xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
+         xsi:schemaLocation="http://maven.apache.org/POM/4.0.0 http://maven.apache.org/xsd/maven-4.0.0.xsd">
+    <modelVersion>4.0.0</modelVersion>
+    <parent>
+        <groupId>cn.iocoder.boot</groupId>
+        <artifactId>yudao</artifactId>
+        <version>${revision}</version>
+    </parent>
+
+    <artifactId>yudao-module-fms</artifactId>
+    <packaging>jar</packaging>
+
+    <name>${project.artifactId}</name>
+    <description>
+        fms 包下，财务管理（Financial Management System）
+        例如说：凭证、账簿、报表、结账等等
+    </description>
+
+    <dependencies>
+        <dependency>
+            <groupId>cn.iocoder.boot</groupId>
+            <artifactId>yudao-module-system</artifactId>
+            <version>${revision}</version>
+        </dependency>
+        <dependency>
+            <groupId>cn.iocoder.boot</groupId>
+            <artifactId>yudao-module-infra</artifactId>
+            <version>${revision}</version>
+        </dependency>
+
+        <!-- Web 相关 -->
+        <dependency>
+            <groupId>cn.iocoder.boot</groupId>
+            <artifactId>yudao-spring-boot-starter-web</artifactId>
+        </dependency>
+        <dependency>
+            <groupId>cn.iocoder.boot</groupId>
+            <artifactId>yudao-spring-boot-starter-security</artifactId>
+        </dependency>
+        <dependency>
+            <groupId>cn.iocoder.boot</groupId>
+            <artifactId>yudao-spring-boot-starter-excel</artifactId>
+        </dependency>
+
+        <!-- DB 相关 -->
+        <dependency>
+            <groupId>cn.iocoder.boot</groupId>
+            <artifactId>yudao-spring-boot-starter-mybatis</artifactId>
+        </dependency>
+
+        <!-- 现金流量表公式计算 -->
+        <dependency>
+            <groupId>com.googlecode.aviator</groupId>
+            <artifactId>aviator</artifactId>
+        </dependency>
+
+        <!-- Test 测试相关 -->
+        <dependency>
+            <groupId>cn.iocoder.boot</groupId>
+            <artifactId>yudao-spring-boot-starter-test</artifactId>
+            <scope>test</scope>
+        </dependency>
+    </dependencies>
+
+</project>
@@ -0,0 +1,63 @@
+package cn.iocoder.yudao.module.fms.controller.admin.closing;
+
+import cn.iocoder.yudao.framework.common.pojo.CommonResult;
+import cn.iocoder.yudao.module.fms.controller.admin.closing.vo.FmsClosingOverviewRespVO;
+import cn.iocoder.yudao.module.fms.controller.admin.closing.vo.FmsClosingQueryReqVO;
+import cn.iocoder.yudao.module.fms.service.closing.FmsClosingPeriodService;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.annotation.Resource;
+import jakarta.validation.Valid;
+import jakarta.validation.constraints.NotNull;
+import org.springframework.security.access.prepost.PreAuthorize;
+import org.springframework.validation.annotation.Validated;
+import org.springframework.web.bind.annotation.DeleteMapping;
+import org.springframework.web.bind.annotation.GetMapping;
+import org.springframework.web.bind.annotation.PutMapping;
+import org.springframework.web.bind.annotation.RequestBody;
+import org.springframework.web.bind.annotation.RequestMapping;
+import org.springframework.web.bind.annotation.RequestParam;
+import org.springframework.web.bind.annotation.RestController;
+
+import static cn.iocoder.yudao.framework.common.pojo.CommonResult.success;
+import static cn.iocoder.yudao.framework.security.core.util.SecurityFrameworkUtils.getLoginUserId;
+
+@Tag(name = "管理后台 - FMS 结账期间")
+@RestController
+@RequestMapping("/fms/closing/period")
+@Validated
+public class FmsClosingPeriodController {
+
+    @Resource
+    private FmsClosingPeriodService closingPeriodService;
+
+    @GetMapping("/current-month")
+    @Operation(summary = "获得当前会计期间")
+    public CommonResult<String> getCurrentMonth(@RequestParam("accountSetId") @NotNull Long accountSetId) {
+        return success(closingPeriodService.getCurrentMonth(accountSetId, getLoginUserId()));
+    }
+
+    @GetMapping("/overview")
+    @Operation(summary = "获得结账概况")
+    @PreAuthorize("@ss.hasPermission('fms:closing:query')")
+    public CommonResult<FmsClosingOverviewRespVO> getClosingOverview(@Valid FmsClosingQueryReqVO queryReqVO) {
+        return success(closingPeriodService.getClosingOverview(queryReqVO, getLoginUserId()));
+    }
+
+    @PutMapping("/close")
+    @Operation(summary = "结账")
+    @PreAuthorize("@ss.hasPermission('fms:closing:close')")
+    public CommonResult<Boolean> closePeriod(@Valid @RequestBody FmsClosingQueryReqVO queryReqVO) {
+        closingPeriodService.closePeriod(queryReqVO, getLoginUserId());
+        return success(true);
+    }
+
+    @DeleteMapping("/cancel")
+    @Operation(summary = "反结账")
+    @PreAuthorize("@ss.hasPermission('fms:closing:cancel')")
+    public CommonResult<Boolean> cancelClosePeriod(@Valid FmsClosingQueryReqVO queryReqVO) {
+        closingPeriodService.cancelClosePeriod(queryReqVO, getLoginUserId());
+        return success(true);
+    }
+
+}
@@ -0,0 +1,86 @@
+package cn.iocoder.yudao.module.fms.controller.admin.closing;
+
+import cn.iocoder.yudao.framework.common.pojo.CommonResult;
+import cn.iocoder.yudao.module.fms.controller.admin.closing.vo.FmsClosingQueryReqVO;
+import cn.iocoder.yudao.module.fms.controller.admin.closing.vo.FmsClosingSchemeRespVO;
+import cn.iocoder.yudao.module.fms.controller.admin.closing.vo.FmsClosingSchemeSaveReqVO;
+import cn.iocoder.yudao.module.fms.controller.admin.closing.vo.FmsProfitLossSettingsSaveReqVO;
+import cn.iocoder.yudao.module.fms.controller.admin.closing.vo.FmsSpecialClosingSettingsSaveReqVO;
+import cn.iocoder.yudao.module.fms.service.closing.FmsClosingSchemeService;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.annotation.Resource;
+import jakarta.validation.Valid;
+import jakarta.validation.constraints.NotNull;
+import org.springframework.security.access.prepost.PreAuthorize;
+import org.springframework.validation.annotation.Validated;
+import org.springframework.web.bind.annotation.DeleteMapping;
+import org.springframework.web.bind.annotation.GetMapping;
+import org.springframework.web.bind.annotation.PostMapping;
+import org.springframework.web.bind.annotation.PutMapping;
+import org.springframework.web.bind.annotation.RequestBody;
+import org.springframework.web.bind.annotation.RequestMapping;
+import org.springframework.web.bind.annotation.RequestParam;
+import org.springframework.web.bind.annotation.RestController;
+
+import java.util.List;
+
+import static cn.iocoder.yudao.framework.common.pojo.CommonResult.success;
+import static cn.iocoder.yudao.framework.security.core.util.SecurityFrameworkUtils.getLoginUserId;
+
+@Tag(name = "管理后台 - FMS 结账方案")
+@RestController
+@RequestMapping("/fms/closing/scheme")
+@Validated
+public class FmsClosingSchemeController {
+
+    @Resource
+    private FmsClosingSchemeService closingSchemeService;
+
+    @GetMapping("/list")
+    @Operation(summary = "获得结账方案列表")
+    @PreAuthorize("@ss.hasPermission('fms:closing:query')")
+    public CommonResult<List<FmsClosingSchemeRespVO>> getClosingSchemeList(@Valid FmsClosingQueryReqVO queryReqVO) {
+        return success(closingSchemeService.getClosingSchemeList(queryReqVO, getLoginUserId()));
+    }
+
+    @PostMapping("/create")
+    @Operation(summary = "创建结账方案")
+    @PreAuthorize("@ss.hasPermission('fms:closing:update')")
+    public CommonResult<Long> createClosingScheme(@Valid @RequestBody FmsClosingSchemeSaveReqVO createReqVO) {
+        return success(closingSchemeService.createClosingScheme(createReqVO, getLoginUserId()));
+    }
+
+    @PutMapping("/update")
+    @Operation(summary = "修改结账方案")
+    @PreAuthorize("@ss.hasPermission('fms:closing:update')")
+    public CommonResult<Boolean> updateClosingScheme(@Valid @RequestBody FmsClosingSchemeSaveReqVO updateReqVO) {
+        closingSchemeService.updateClosingScheme(updateReqVO, getLoginUserId());
+        return success(true);
+    }
+
+    @PutMapping("/update-profit-loss-settings")
+    @Operation(summary = "保存结转损益设置")
+    @PreAuthorize("@ss.hasPermission('fms:closing:update')")
+    public CommonResult<Long> saveProfitLossSettings(@Valid @RequestBody FmsProfitLossSettingsSaveReqVO saveReqVO) {
+        return success(closingSchemeService.saveProfitLossSettings(saveReqVO, getLoginUserId()));
+    }
+
+    @PutMapping("/update-special-settings")
+    @Operation(summary = "保存专用结转设置")
+    @PreAuthorize("@ss.hasPermission('fms:closing:update')")
+    public CommonResult<Boolean> updateSpecialClosingSettings(@Valid @RequestBody FmsSpecialClosingSettingsSaveReqVO updateReqVO) {
+        closingSchemeService.updateSpecialClosingSettings(updateReqVO, getLoginUserId());
+        return success(true);
+    }
+
+    @DeleteMapping("/delete")
+    @Operation(summary = "删除结账方案")
+    @PreAuthorize("@ss.hasPermission('fms:closing:update')")
+    public CommonResult<Boolean> deleteClosingScheme(@RequestParam("accountSetId") @NotNull Long accountSetId,
+                                                     @RequestParam("id") @NotNull Long id) {
+        closingSchemeService.deleteClosingScheme(accountSetId, id, getLoginUserId());
+        return success(true);
+    }
+
+}
@@ -0,0 +1,78 @@
+package cn.iocoder.yudao.module.fms.controller.admin.closing;
+
+import cn.iocoder.yudao.framework.common.pojo.CommonResult;
+import cn.iocoder.yudao.module.fms.controller.admin.closing.vo.FmsClosingTemplateRespVO;
+import cn.iocoder.yudao.module.fms.controller.admin.closing.vo.FmsClosingTemplateSaveReqVO;
+import cn.iocoder.yudao.module.fms.service.closing.FmsClosingTemplateService;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.Parameter;
+import io.swagger.v3.oas.annotations.Parameters;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.annotation.Resource;
+import jakarta.validation.Valid;
+import jakarta.validation.constraints.NotNull;
+import org.springframework.security.access.prepost.PreAuthorize;
+import org.springframework.validation.annotation.Validated;
+import org.springframework.web.bind.annotation.DeleteMapping;
+import org.springframework.web.bind.annotation.GetMapping;
+import org.springframework.web.bind.annotation.PostMapping;
+import org.springframework.web.bind.annotation.PutMapping;
+import org.springframework.web.bind.annotation.RequestBody;
+import org.springframework.web.bind.annotation.RequestMapping;
+import org.springframework.web.bind.annotation.RequestParam;
+import org.springframework.web.bind.annotation.RestController;
+
+import java.util.List;
+
+import static cn.iocoder.yudao.framework.common.pojo.CommonResult.success;
+import static cn.iocoder.yudao.framework.security.core.util.SecurityFrameworkUtils.getLoginUserId;
+
+@Tag(name = "管理后台 - FMS 结账模板")
+@RestController
+@RequestMapping("/fms/closing/template")
+@Validated
+public class FmsClosingTemplateController {
+
+    @Resource
+    private FmsClosingTemplateService closingTemplateService;
+
+    @GetMapping("/list")
+    @Operation(summary = "获得结账模板列表")
+    @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024")
+    @PreAuthorize("@ss.hasPermission('fms:closing:query')")
+    public CommonResult<List<FmsClosingTemplateRespVO>> getClosingTemplateList(
+            @RequestParam("accountSetId") @NotNull Long accountSetId) {
+        return success(closingTemplateService.getClosingTemplateList(accountSetId, getLoginUserId()));
+    }
+
+    @PostMapping("/create")
+    @Operation(summary = "创建结账模板")
+    @PreAuthorize("@ss.hasPermission('fms:closing:update')")
+    public CommonResult<Long> createClosingTemplate(
+            @Valid @RequestBody FmsClosingTemplateSaveReqVO createReqVO) {
+        return success(closingTemplateService.createClosingTemplate(createReqVO, getLoginUserId()));
+    }
+
+    @PutMapping("/update")
+    @Operation(summary = "更新结账模板")
+    @PreAuthorize("@ss.hasPermission('fms:closing:update')")
+    public CommonResult<Boolean> updateClosingTemplate(
+            @Valid @RequestBody FmsClosingTemplateSaveReqVO updateReqVO) {
+        closingTemplateService.updateClosingTemplate(updateReqVO, getLoginUserId());
+        return success(true);
+    }
+
+    @DeleteMapping("/delete")
+    @Operation(summary = "删除结账模板")
+    @Parameters({
+            @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024"),
+            @Parameter(name = "id", description = "结账模板编号", required = true, example = "1024")
+    })
+    @PreAuthorize("@ss.hasPermission('fms:closing:update')")
+    public CommonResult<Boolean> deleteClosingTemplate(@RequestParam("accountSetId") @NotNull Long accountSetId,
+                                                       @RequestParam("id") @NotNull Long id) {
+        closingTemplateService.deleteClosingTemplate(accountSetId, id, getLoginUserId());
+        return success(true);
+    }
+
+}
@@ -0,0 +1,54 @@
+package cn.iocoder.yudao.module.fms.controller.admin.closing;
+
+import cn.iocoder.yudao.framework.common.pojo.CommonResult;
+import cn.iocoder.yudao.module.fms.controller.admin.closing.vo.FmsClosingSchemeGenerateReqVO;
+import cn.iocoder.yudao.module.fms.controller.admin.closing.vo.FmsClosingVoucherGenerateReqVO;
+import cn.iocoder.yudao.module.fms.controller.admin.closing.vo.FmsProfitLossGenerateReqVO;
+import cn.iocoder.yudao.module.fms.service.closing.FmsClosingVoucherService;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.annotation.Resource;
+import jakarta.validation.Valid;
+import org.springframework.security.access.prepost.PreAuthorize;
+import org.springframework.validation.annotation.Validated;
+import org.springframework.web.bind.annotation.PostMapping;
+import org.springframework.web.bind.annotation.RequestBody;
+import org.springframework.web.bind.annotation.RequestMapping;
+import org.springframework.web.bind.annotation.RestController;
+
+import java.util.List;
+
+import static cn.iocoder.yudao.framework.common.pojo.CommonResult.success;
+import static cn.iocoder.yudao.framework.security.core.util.SecurityFrameworkUtils.getLoginUserId;
+
+@Tag(name = "管理后台 - FMS 结转凭证")
+@RestController
+@RequestMapping("/fms/closing/voucher")
+@Validated
+public class FmsClosingVoucherController {
+
+    @Resource
+    private FmsClosingVoucherService closingVoucherService;
+
+    @PostMapping("/generate-profit-loss")
+    @Operation(summary = "生成结转损益凭证")
+    @PreAuthorize("@ss.hasPermission('fms:closing:profit-loss')")
+    public CommonResult<Long> generateProfitLossVoucher(@Valid @RequestBody FmsProfitLossGenerateReqVO generateReqVO) {
+        return success(closingVoucherService.generateProfitLossVoucher(generateReqVO, getLoginUserId()));
+    }
+
+    @PostMapping("/generate-scheme")
+    @Operation(summary = "生成结账方案凭证")
+    @PreAuthorize("@ss.hasPermission('fms:closing:profit-loss')")
+    public CommonResult<Long> generateClosingSchemeVoucher(@Valid @RequestBody FmsClosingSchemeGenerateReqVO generateReqVO) {
+        return success(closingVoucherService.generateClosingSchemeVoucher(generateReqVO, getLoginUserId()));
+    }
+
+    @PostMapping("/generate-list")
+    @Operation(summary = "批量生成结转凭证")
+    @PreAuthorize("@ss.hasPermission('fms:closing:profit-loss')")
+    public CommonResult<List<Long>> generateClosingVoucherList(@Valid @RequestBody FmsClosingVoucherGenerateReqVO generateReqVO) {
+        return success(closingVoucherService.generateClosingVoucherList(generateReqVO, getLoginUserId()));
+    }
+
+}
@@ -0,0 +1,63 @@
+package cn.iocoder.yudao.module.fms.controller.admin.closing.vo;
+
+import io.swagger.v3.oas.annotations.media.Schema;
+import lombok.Data;
+
+import java.math.BigDecimal;
+
+@Schema(description = "管理后台 - FMS 结账概况 Response VO")
+@Data
+public class FmsClosingOverviewRespVO {
+
+    @Schema(description = "会计期间", example = "2026-08")
+    private String month;
+
+    @Schema(description = "是否已结账")
+    private Boolean closed;
+
+    @Schema(description = "是否要求凭证审核")
+    private Boolean voucherReviewRequired;
+
+    @Schema(description = "未审核凭证数量", example = "2")
+    private Long pendingVoucherCount;
+
+    @Schema(description = "凭证数量", example = "12")
+    private Long voucherCount;
+
+    @Schema(description = "损益类科目余额", example = "9100.00")
+    private BigDecimal profitLossBalance;
+
+    @Schema(description = "资产负债表差额", example = "0.00")
+    private BigDecimal balanceSheetDifference;
+
+    @Schema(description = "结转损益凭证编号", example = "1024")
+    private Long profitLossVoucherId;
+
+    @Schema(description = "初始余额是否试算平衡")
+    private Boolean initialBalanceBalanced;
+
+    @Schema(description = "凭证编号是否连续")
+    private Boolean voucherNumberContinuous;
+
+    @Schema(description = "需要结转损益时是否已生成凭证")
+    private Boolean profitLossVoucherGenerated;
+
+    @Schema(description = "利润表勾稽是否平衡")
+    private Boolean incomeStatementBalanced;
+
+    @Schema(description = "利润表未纳入公式的科目数量", example = "0")
+    private Integer incomeStatementUnmappedSubjectCount;
+
+    @Schema(description = "资产负债表损益是否已结转")
+    private Boolean balanceSheetProfitLossTransferred;
+
+    @Schema(description = "资产负债表是否平衡")
+    private Boolean balanceSheetBalanced;
+
+    @Schema(description = "资产负债表未纳入公式的科目数量", example = "0")
+    private Integer balanceSheetUnmappedSubjectCount;
+
+    @Schema(description = "是否满足全部结账条件")
+    private Boolean canClose;
+
+}
@@ -0,0 +1,22 @@
+package cn.iocoder.yudao.module.fms.controller.admin.closing.vo;
+
+import io.swagger.v3.oas.annotations.media.Schema;
+import jakarta.validation.constraints.NotNull;
+import jakarta.validation.constraints.NotBlank;
+import jakarta.validation.constraints.Pattern;
+import lombok.Data;
+
+@Schema(description = "管理后台 - FMS 结账查询 Request VO")
+@Data
+public class FmsClosingQueryReqVO {
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    @NotNull(message = "账套不能为空")
+    private Long accountSetId;
+
+    @Schema(description = "目标会计期间", requiredMode = Schema.RequiredMode.REQUIRED, example = "2026-08")
+    @NotBlank(message = "会计期间不能为空")
+    @Pattern(regexp = "\\d{4}-(0[1-9]|1[0-2])", message = "会计期间格式不正确")
+    private String month;
+
+}
@@ -0,0 +1,26 @@
+package cn.iocoder.yudao.module.fms.controller.admin.closing.vo;
+
+import io.swagger.v3.oas.annotations.media.Schema;
+import jakarta.validation.constraints.NotBlank;
+import jakarta.validation.constraints.NotNull;
+import jakarta.validation.constraints.Pattern;
+import lombok.Data;
+
+@Schema(description = "管理后台 - FMS 结账方案生成凭证 Request VO")
+@Data
+public class FmsClosingSchemeGenerateReqVO {
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    @NotNull(message = "账套不能为空")
+    private Long accountSetId;
+
+    @Schema(description = "方案编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    @NotNull(message = "方案编号不能为空")
+    private Long id;
+
+    @Schema(description = "会计期间", requiredMode = Schema.RequiredMode.REQUIRED, example = "2026-08")
+    @NotBlank(message = "会计期间不能为空")
+    @Pattern(regexp = "\\d{4}-(0[1-9]|1[0-2])", message = "会计期间格式不正确")
+    private String month;
+
+}
@@ -0,0 +1,90 @@
+package cn.iocoder.yudao.module.fms.controller.admin.closing.vo;
+
+import io.swagger.v3.oas.annotations.media.Schema;
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.util.List;
+
+@Schema(description = "管理后台 - FMS 结账方案 Response VO")
+@Data
+public class FmsClosingSchemeRespVO {
+
+    @Schema(description = "方案编号", example = "1024")
+    private Long id;
+
+    @Schema(description = "账套编号", example = "1")
+    private Long accountSetId;
+
+    @Schema(description = "方案名称", example = "结转本月房租")
+    private String name;
+
+    @Schema(description = "是否期末结转")
+    private Boolean periodEnd;
+
+    @Schema(description = "来源科目编号", example = "1024")
+    private Long subjectId;
+
+    @Schema(description = "取数规则", example = "0")
+    private Integer formulaRule;
+
+    @Schema(description = "取数时间类型", example = "1")
+    private Integer timeType;
+
+    @Schema(description = "凭证字编号", example = "11")
+    private Long voucherWordId;
+
+    @Schema(description = "凭证摘要", example = "结转损益")
+    private String digest;
+
+    @Schema(description = "结转凭证类型", example = "2")
+    private Integer voucherType;
+
+    @Schema(description = "以前年度损益调整科目编号", example = "1024")
+    private Long priorYearAdjustmentSubjectId;
+
+    @Schema(description = "以前年度损益调整结转科目编号", example = "1025")
+    private Long adjustmentClosingSubjectId;
+
+    @Schema(description = "其他损益结转科目编号", example = "1026")
+    private Long otherClosingSubjectId;
+
+    @Schema(description = "是否按余额反向结转")
+    private Boolean reverseBalance;
+
+    @Schema(description = "结转日期", example = "31")
+    private Integer closingDay;
+
+    @Schema(description = "类型", example = "1")
+    private Integer type;
+
+    @Schema(description = "结转科目规则数组")
+    private List<SubjectRule> subjects;
+
+    @Schema(description = "待结转金额", example = "12000.00")
+    private BigDecimal balance;
+
+    @Schema(description = "当前期间已生成凭证编号数组")
+    private List<Long> voucherIds;
+
+    @Schema(description = "管理后台 - FMS 结账方案科目规则")
+    @Data
+    public static class SubjectRule {
+
+        @Schema(description = "科目编号", example = "1024")
+        private Long subjectId;
+
+        @Schema(description = "科目编码快照", example = "6602")
+        private String subjectCode;
+
+        @Schema(description = "摘要", example = "结转本月房租")
+        private String digest;
+
+        @Schema(description = "借贷方向", example = "1")
+        private Integer direction;
+
+        @Schema(description = "金额比例", example = "100")
+        private BigDecimal amountRatio;
+    }
+
+}
@@ -0,0 +1,89 @@
+package cn.iocoder.yudao.module.fms.controller.admin.closing.vo;
+
+import cn.iocoder.yudao.framework.common.validation.InEnum;
+import cn.iocoder.yudao.module.fms.enums.common.FmsDebitCreditDirectionEnum;
+import cn.iocoder.yudao.module.fms.enums.closing.FmsClosingTimeTypeEnum;
+import cn.iocoder.yudao.module.fms.enums.report.FmsFormulaRuleEnum;
+import io.swagger.v3.oas.annotations.media.Schema;
+import jakarta.validation.Valid;
+import jakarta.validation.constraints.DecimalMax;
+import jakarta.validation.constraints.DecimalMin;
+import jakarta.validation.constraints.NotBlank;
+import jakarta.validation.constraints.NotEmpty;
+import jakarta.validation.constraints.NotNull;
+import jakarta.validation.constraints.Size;
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.util.List;
+
+@Schema(description = "管理后台 - FMS 结账方案保存 Request VO")
+@Data
+public class FmsClosingSchemeSaveReqVO {
+
+    @Schema(description = "方案编号", example = "1024")
+    private Long id;
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    @NotNull(message = "账套不能为空")
+    private Long accountSetId;
+
+    @Schema(description = "方案名称", requiredMode = Schema.RequiredMode.REQUIRED, example = "结转本月房租")
+    @NotBlank(message = "方案名称不能为空")
+    @Size(max = 255, message = "方案名称长度不能超过 255 个字符")
+    private String name;
+
+    @Schema(description = "是否期末结转", requiredMode = Schema.RequiredMode.REQUIRED)
+    @NotNull(message = "是否期末结转不能为空")
+    private Boolean periodEnd;
+
+    @Schema(description = "来源科目编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    @NotNull(message = "来源科目不能为空")
+    private Long subjectId;
+
+    @Schema(description = "取数规则", requiredMode = Schema.RequiredMode.REQUIRED, example = "0")
+    @NotNull(message = "取数规则不能为空")
+    @InEnum(FmsFormulaRuleEnum.class)
+    private Integer formulaRule;
+
+    @Schema(description = "取数时间类型", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    @NotNull(message = "取数时间类型不能为空")
+    @InEnum(FmsClosingTimeTypeEnum.class)
+    private Integer timeType;
+
+    @Schema(description = "凭证字编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "11")
+    @NotNull(message = "凭证字不能为空")
+    private Long voucherWordId;
+
+    @Schema(description = "结转科目规则数组", requiredMode = Schema.RequiredMode.REQUIRED)
+    @Valid
+    @NotEmpty(message = "结转科目规则不能为空")
+    @Size(min = 2, message = "结转科目规则至少需要两条")
+    private List<SubjectRule> subjects;
+
+    @Schema(description = "管理后台 - FMS 结账方案科目规则")
+    @Data
+    public static class SubjectRule {
+
+        @Schema(description = "科目编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+        @NotNull(message = "科目不能为空")
+        private Long subjectId;
+
+        @Schema(description = "摘要", requiredMode = Schema.RequiredMode.REQUIRED, example = "结转本月房租")
+        @NotBlank(message = "摘要不能为空")
+        @Size(max = 500, message = "摘要长度不能超过 500 个字符")
+        private String digest;
+
+        @Schema(description = "借贷方向", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+        @NotNull(message = "借贷方向不能为空")
+        @InEnum(FmsDebitCreditDirectionEnum.class)
+        private Integer direction;
+
+        @Schema(description = "金额比例", requiredMode = Schema.RequiredMode.REQUIRED, example = "100")
+        @NotNull(message = "金额比例不能为空")
+        @DecimalMin(value = "0", inclusive = false, message = "金额比例必须大于 0")
+        @DecimalMax(value = "100", message = "金额比例不能超过 100")
+        private BigDecimal amountRatio;
+    }
+
+}
@@ -0,0 +1,70 @@
+package cn.iocoder.yudao.module.fms.controller.admin.closing.vo;
+
+import io.swagger.v3.oas.annotations.media.Schema;
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+import java.util.List;
+
+@Schema(description = "管理后台 - FMS 结账模板 Response VO")
+@Data
+public class FmsClosingTemplateRespVO {
+
+    @Schema(description = "模板编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    private Long id;
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    private Long accountSetId;
+
+    @Schema(description = "系统预置编码", example = "daily-travel-reimbursement")
+    private String presetCode;
+
+    @Schema(description = "模板名称", requiredMode = Schema.RequiredMode.REQUIRED, example = "报销差旅费")
+    private String name;
+
+    @Schema(description = "模板分类", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    private Integer category;
+
+    @Schema(description = "是否期末结转", requiredMode = Schema.RequiredMode.REQUIRED)
+    private Boolean periodEnd;
+
+    @Schema(description = "来源科目编号", example = "1024")
+    private Long subjectId;
+
+    @Schema(description = "取数规则", example = "0")
+    private Integer formulaRule;
+
+    @Schema(description = "取数时间类型", example = "1")
+    private Integer timeType;
+
+    @Schema(description = "结转科目规则数组", requiredMode = Schema.RequiredMode.REQUIRED)
+    private List<SubjectRule> subjects;
+
+    @Schema(description = "显示顺序", requiredMode = Schema.RequiredMode.REQUIRED, example = "10")
+    private Integer sort;
+
+    @Schema(description = "创建时间", requiredMode = Schema.RequiredMode.REQUIRED)
+    private LocalDateTime createTime;
+
+    @Schema(description = "管理后台 - FMS 结账模板科目规则")
+    @Data
+    public static class SubjectRule {
+
+        @Schema(description = "科目编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+        private Long subjectId;
+
+        @Schema(description = "科目编码", requiredMode = Schema.RequiredMode.REQUIRED, example = "560107")
+        private String subjectCode;
+
+        @Schema(description = "摘要", requiredMode = Schema.RequiredMode.REQUIRED, example = "报销差旅费")
+        private String digest;
+
+        @Schema(description = "借贷方向", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+        private Integer direction;
+
+        @Schema(description = "金额比例", requiredMode = Schema.RequiredMode.REQUIRED, example = "100")
+        private BigDecimal amountRatio;
+    }
+
+}
@@ -0,0 +1,92 @@
+package cn.iocoder.yudao.module.fms.controller.admin.closing.vo;
+
+import cn.iocoder.yudao.framework.common.validation.InEnum;
+import cn.iocoder.yudao.module.fms.enums.closing.FmsClosingTemplateCategoryEnum;
+import cn.iocoder.yudao.module.fms.enums.closing.FmsClosingTimeTypeEnum;
+import cn.iocoder.yudao.module.fms.enums.common.FmsDebitCreditDirectionEnum;
+import cn.iocoder.yudao.module.fms.enums.report.FmsFormulaRuleEnum;
+import io.swagger.v3.oas.annotations.media.Schema;
+import jakarta.validation.Valid;
+import jakarta.validation.constraints.DecimalMax;
+import jakarta.validation.constraints.DecimalMin;
+import jakarta.validation.constraints.NotBlank;
+import jakarta.validation.constraints.NotEmpty;
+import jakarta.validation.constraints.NotNull;
+import jakarta.validation.constraints.Size;
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.util.List;
+
+@Schema(description = "管理后台 - FMS 结账模板保存 Request VO")
+@Data
+public class FmsClosingTemplateSaveReqVO {
+
+    @Schema(description = "模板编号", example = "1024")
+    private Long id;
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    @NotNull(message = "账套不能为空")
+    private Long accountSetId;
+
+    @Schema(description = "模板名称", requiredMode = Schema.RequiredMode.REQUIRED, example = "报销差旅费")
+    @NotBlank(message = "模板名称不能为空")
+    @Size(max = 255, message = "模板名称长度不能超过 255 个字符")
+    private String name;
+
+    @Schema(description = "模板分类", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    @NotNull(message = "模板分类不能为空")
+    @InEnum(FmsClosingTemplateCategoryEnum.class)
+    private Integer category;
+
+    @Schema(description = "是否期末结转", requiredMode = Schema.RequiredMode.REQUIRED)
+    @NotNull(message = "是否期末结转不能为空")
+    private Boolean periodEnd;
+
+    @Schema(description = "来源科目编号", example = "1024")
+    private Long subjectId;
+
+    @Schema(description = "取数规则", example = "0")
+    @InEnum(FmsFormulaRuleEnum.class)
+    private Integer formulaRule;
+
+    @Schema(description = "取数时间类型", example = "1")
+    @InEnum(FmsClosingTimeTypeEnum.class)
+    private Integer timeType;
+
+    @Schema(description = "结转科目规则数组", requiredMode = Schema.RequiredMode.REQUIRED)
+    @Valid
+    @NotEmpty(message = "结转科目规则不能为空")
+    @Size(min = 2, message = "结转科目规则至少需要两条")
+    private List<SubjectRule> subjects;
+
+    @Schema(description = "显示顺序", requiredMode = Schema.RequiredMode.REQUIRED, example = "10")
+    @NotNull(message = "显示顺序不能为空")
+    private Integer sort;
+
+    @Schema(description = "管理后台 - FMS 结账模板科目规则")
+    @Data
+    public static class SubjectRule {
+
+        @Schema(description = "科目编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+        @NotNull(message = "科目不能为空")
+        private Long subjectId;
+
+        @Schema(description = "摘要", requiredMode = Schema.RequiredMode.REQUIRED, example = "报销差旅费")
+        @NotBlank(message = "摘要不能为空")
+        @Size(max = 500, message = "摘要长度不能超过 500 个字符")
+        private String digest;
+
+        @Schema(description = "借贷方向", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+        @NotNull(message = "借贷方向不能为空")
+        @InEnum(FmsDebitCreditDirectionEnum.class)
+        private Integer direction;
+
+        @Schema(description = "金额比例", requiredMode = Schema.RequiredMode.REQUIRED, example = "100")
+        @NotNull(message = "金额比例不能为空")
+        @DecimalMin(value = "0", inclusive = false, message = "金额比例必须大于 0")
+        @DecimalMax(value = "100", message = "金额比例不能超过 100")
+        private BigDecimal amountRatio;
+    }
+
+}
@@ -0,0 +1,29 @@
+package cn.iocoder.yudao.module.fms.controller.admin.closing.vo;
+
+import io.swagger.v3.oas.annotations.media.Schema;
+import jakarta.validation.constraints.NotBlank;
+import jakarta.validation.constraints.NotEmpty;
+import jakarta.validation.constraints.NotNull;
+import jakarta.validation.constraints.Pattern;
+import lombok.Data;
+
+import java.util.List;
+
+@Schema(description = "管理后台 - FMS 批量生成结转凭证 Request VO")
+@Data
+public class FmsClosingVoucherGenerateReqVO {
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    @NotNull(message = "账套不能为空")
+    private Long accountSetId;
+
+    @Schema(description = "方案编号数组", requiredMode = Schema.RequiredMode.REQUIRED)
+    @NotEmpty(message = "方案编号不能为空")
+    private List<@NotNull(message = "方案编号不能为空") Long> ids;
+
+    @Schema(description = "会计期间", requiredMode = Schema.RequiredMode.REQUIRED, example = "2026-08")
+    @NotBlank(message = "会计期间不能为空")
+    @Pattern(regexp = "\\d{4}-(0[1-9]|1[0-2])", message = "会计期间格式不正确")
+    private String month;
+
+}
@@ -0,0 +1,22 @@
+package cn.iocoder.yudao.module.fms.controller.admin.closing.vo;
+
+import io.swagger.v3.oas.annotations.media.Schema;
+import jakarta.validation.constraints.NotBlank;
+import jakarta.validation.constraints.NotNull;
+import jakarta.validation.constraints.Pattern;
+import lombok.Data;
+
+@Schema(description = "管理后台 - FMS 生成结转损益凭证 Request VO")
+@Data
+public class FmsProfitLossGenerateReqVO {
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    @NotNull(message = "账套不能为空")
+    private Long accountSetId;
+
+    @Schema(description = "会计期间", requiredMode = Schema.RequiredMode.REQUIRED, example = "2026-08")
+    @NotBlank(message = "会计期间不能为空")
+    @Pattern(regexp = "\\d{4}-(0[1-9]|1[0-2])", message = "会计期间格式不正确")
+    private String month;
+
+}
@@ -0,0 +1,60 @@
+package cn.iocoder.yudao.module.fms.controller.admin.closing.vo;
+
+import cn.iocoder.yudao.framework.common.validation.InEnum;
+import cn.iocoder.yudao.module.fms.enums.closing.FmsClosingVoucherTypeEnum;
+import io.swagger.v3.oas.annotations.media.Schema;
+import jakarta.validation.constraints.Max;
+import jakarta.validation.constraints.Min;
+import jakarta.validation.constraints.NotBlank;
+import jakarta.validation.constraints.NotNull;
+import jakarta.validation.constraints.Size;
+import lombok.Data;
+
+@Schema(description = "管理后台 - FMS 结转损益设置保存 Request VO")
+@Data
+public class FmsProfitLossSettingsSaveReqVO {
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    @NotNull(message = "账套不能为空")
+    private Long accountSetId;
+
+    @Schema(description = "凭证字编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "11")
+    @NotNull(message = "凭证字不能为空")
+    private Long voucherWordId;
+
+    @Schema(description = "凭证摘要", requiredMode = Schema.RequiredMode.REQUIRED, example = "结转损益")
+    @NotBlank(message = "凭证摘要不能为空")
+    @Size(max = 500, message = "凭证摘要长度不能超过 500 个字符")
+    private String digest;
+
+    @Schema(description = "结转凭证类型", requiredMode = Schema.RequiredMode.REQUIRED, example = "2")
+    @NotNull(message = "结转凭证类型不能为空")
+    @InEnum(FmsClosingVoucherTypeEnum.class)
+    private Integer voucherType;
+
+    @Schema(description = "以前年度损益调整科目编号", requiredMode = Schema.RequiredMode.REQUIRED,
+            example = "1024")
+    @NotNull(message = "以前年度损益调整科目不能为空")
+    private Long priorYearAdjustmentSubjectId;
+
+    @Schema(description = "以前年度损益调整结转科目编号", requiredMode = Schema.RequiredMode.REQUIRED,
+            example = "1025")
+    @NotNull(message = "以前年度损益调整结转科目不能为空")
+    private Long adjustmentClosingSubjectId;
+
+    @Schema(description = "其他损益结转科目编号", requiredMode = Schema.RequiredMode.REQUIRED,
+            example = "1026")
+    @NotNull(message = "其他损益结转科目不能为空")
+    private Long otherClosingSubjectId;
+
+    @Schema(description = "是否按余额反向结转", requiredMode = Schema.RequiredMode.REQUIRED)
+    @NotNull(message = "结转方式不能为空")
+    private Boolean reverseBalance;
+
+    @Schema(description = "结转日期", requiredMode = Schema.RequiredMode.REQUIRED, example = "31")
+    @NotNull(message = "结转日期不能为空")
+    @Min(value = 1, message = "结转日期不能小于 1")
+    @Max(value = 31, message = "结转日期不能大于 31")
+    private Integer closingDay;
+
+}
@@ -0,0 +1,65 @@
+package cn.iocoder.yudao.module.fms.controller.admin.closing.vo;
+
+import cn.iocoder.yudao.framework.common.validation.InEnum;
+import cn.iocoder.yudao.module.fms.enums.common.FmsDebitCreditDirectionEnum;
+import io.swagger.v3.oas.annotations.media.Schema;
+import jakarta.validation.Valid;
+import jakarta.validation.constraints.DecimalMax;
+import jakarta.validation.constraints.DecimalMin;
+import jakarta.validation.constraints.NotBlank;
+import jakarta.validation.constraints.NotEmpty;
+import jakarta.validation.constraints.NotNull;
+import jakarta.validation.constraints.Size;
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.util.List;
+
+@Schema(description = "管理后台 - FMS 专用结转设置保存 Request VO")
+@Data
+public class FmsSpecialClosingSettingsSaveReqVO {
+
+    @Schema(description = "方案编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    @NotNull(message = "方案编号不能为空")
+    private Long id;
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    @NotNull(message = "账套不能为空")
+    private Long accountSetId;
+
+    @Schema(description = "凭证字编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "11")
+    @NotNull(message = "凭证字不能为空")
+    private Long voucherWordId;
+
+    @Schema(description = "结转科目规则数组", requiredMode = Schema.RequiredMode.REQUIRED)
+    @Valid
+    @NotEmpty(message = "结转科目规则不能为空")
+    @Size(min = 2, message = "结转科目规则至少需要两条")
+    private List<SubjectRule> subjects;
+
+    @Schema(description = "管理后台 - FMS 专用结转科目规则")
+    @Data
+    public static class SubjectRule {
+
+        @Schema(description = "科目编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+        @NotNull(message = "科目不能为空")
+        private Long subjectId;
+
+        @Schema(description = "摘要", requiredMode = Schema.RequiredMode.REQUIRED, example = "计提所得税")
+        @NotBlank(message = "摘要不能为空")
+        @Size(max = 500, message = "摘要长度不能超过 500 个字符")
+        private String digest;
+
+        @Schema(description = "借贷方向", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+        @NotNull(message = "借贷方向不能为空")
+        @InEnum(FmsDebitCreditDirectionEnum.class)
+        private Integer direction;
+
+        @Schema(description = "金额比例", requiredMode = Schema.RequiredMode.REQUIRED, example = "25")
+        @NotNull(message = "金额比例不能为空")
+        @DecimalMin(value = "0", inclusive = false, message = "金额比例必须大于 0")
+        @DecimalMax(value = "100", message = "金额比例不能超过 100")
+        private BigDecimal amountRatio;
+    }
+
+}
@@ -0,0 +1,105 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config;
+
+import cn.iocoder.yudao.framework.common.pojo.CommonResult;
+import cn.iocoder.yudao.framework.common.util.object.BeanUtils;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.accountset.FmsAccountSetInitializeReqVO;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.accountset.FmsAccountSetRespVO;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.accountset.FmsAccountSetSaveReqVO;
+import cn.iocoder.yudao.module.fms.dal.dataobject.config.FmsAccountSetDO;
+import cn.iocoder.yudao.module.fms.dal.dataobject.config.FmsAccountUserDO;
+import cn.iocoder.yudao.module.fms.service.config.FmsAccountSetService;
+import cn.iocoder.yudao.module.fms.service.config.FmsAccountUserService;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.Parameter;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.annotation.Resource;
+import jakarta.validation.Valid;
+import org.springframework.security.access.prepost.PreAuthorize;
+import org.springframework.validation.annotation.Validated;
+import org.springframework.web.bind.annotation.GetMapping;
+import org.springframework.web.bind.annotation.PostMapping;
+import org.springframework.web.bind.annotation.PutMapping;
+import org.springframework.web.bind.annotation.RequestBody;
+import org.springframework.web.bind.annotation.RequestMapping;
+import org.springframework.web.bind.annotation.RequestParam;
+import org.springframework.web.bind.annotation.RestController;
+
+import java.util.List;
+import java.util.Map;
+
+import static cn.iocoder.yudao.framework.common.pojo.CommonResult.success;
+import static cn.iocoder.yudao.framework.common.util.collection.CollectionUtils.convertList;
+import static cn.iocoder.yudao.framework.common.util.collection.CollectionUtils.convertSet;
+import static cn.iocoder.yudao.framework.security.core.util.SecurityFrameworkUtils.getLoginUserId;
+
+@Tag(name = "管理后台 - FMS 账套")
+@RestController
+@RequestMapping("/fms/config/account-set")
+@Validated
+public class FmsAccountSetController {
+
+    @Resource
+    private FmsAccountSetService accountSetService;
+    @Resource
+    private FmsAccountUserService accountUserService;
+
+    @PostMapping("/create")
+    @Operation(summary = "创建账套")
+    @PreAuthorize("@ss.hasPermission('fms:config:account-set:create')")
+    public CommonResult<Long> createAccountSet(@Valid @RequestBody FmsAccountSetSaveReqVO createReqVO) {
+        return success(accountSetService.createAccountSet(createReqVO, getLoginUserId()));
+    }
+
+    @PutMapping("/update")
+    @Operation(summary = "更新账套")
+    @PreAuthorize("@ss.hasPermission('fms:config:account-set:update')")
+    public CommonResult<Boolean> updateAccountSet(@Valid @RequestBody FmsAccountSetSaveReqVO updateReqVO) {
+        accountSetService.updateAccountSet(updateReqVO, getLoginUserId());
+        return success(true);
+    }
+
+    @PutMapping("/initialize")
+    @Operation(summary = "初始化账套")
+    @PreAuthorize("@ss.hasPermission('fms:config:account-set:initialize')")
+    public CommonResult<Boolean> initializeAccountSet(
+            @Valid @RequestBody FmsAccountSetInitializeReqVO initializeReqVO) {
+        accountSetService.initializeAccountSet(initializeReqVO, getLoginUserId());
+        return success(true);
+    }
+
+    @GetMapping("/get")
+    @Operation(summary = "获得账套")
+    @Parameter(name = "id", description = "账套编号", required = true, example = "1024")
+    @PreAuthorize("@ss.hasPermission('fms:config:account-set:query')")
+    public CommonResult<FmsAccountSetRespVO> getAccountSet(@RequestParam("id") Long id) {
+        FmsAccountSetDO accountSet = accountSetService.validateAccountSetReadPermission(id, getLoginUserId());
+        FmsAccountUserDO accountUser = accountUserService.getAccountUser(id, getLoginUserId());
+        return success(buildAccountSetRespVO(accountSet, accountUser));
+    }
+
+    @GetMapping("/list")
+    @Operation(summary = "获得当前用户账套列表")
+    @PreAuthorize("@ss.hasPermission('fms:config:account-set:query')")
+    public CommonResult<List<FmsAccountSetRespVO>> getAccountSetList() {
+        List<FmsAccountUserDO> accountUsers = accountUserService.getAccountUserList(getLoginUserId());
+        Map<Long, FmsAccountSetDO> accountSetMap = accountSetService.getAccountSetMap(
+                convertSet(accountUsers, FmsAccountUserDO::getAccountSetId));
+        return success(buildAccountSetRespVOList(accountSetMap, accountUsers));
+    }
+
+    // ==================== 拼接 VO ====================
+
+    private FmsAccountSetRespVO buildAccountSetRespVO(
+            FmsAccountSetDO accountSet, FmsAccountUserDO accountUser) {
+        return BeanUtils.toBean(accountSet, FmsAccountSetRespVO.class)
+                .setDefaultStatus(accountUser.getDefaultStatus()).setFounder(accountUser.getFounder())
+                .setLevel(accountUser.getLevel());
+    }
+
+    private List<FmsAccountSetRespVO> buildAccountSetRespVOList(
+            Map<Long, FmsAccountSetDO> accountSetMap, List<FmsAccountUserDO> accountUsers) {
+        return convertList(accountUsers, accountUser -> buildAccountSetRespVO(
+                accountSetMap.get(accountUser.getAccountSetId()), accountUser));
+    }
+
+}
@@ -0,0 +1,95 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config;
+
+import cn.iocoder.yudao.framework.common.pojo.CommonResult;
+import cn.iocoder.yudao.framework.common.util.object.BeanUtils;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.accountuser.FmsAccountUserRespVO;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.accountuser.FmsAccountUserUpdateReqVO;
+import cn.iocoder.yudao.module.fms.dal.dataobject.config.FmsAccountUserDO;
+import cn.iocoder.yudao.module.fms.service.config.FmsAccountUserService;
+import cn.iocoder.yudao.module.system.api.dept.DeptApi;
+import cn.iocoder.yudao.module.system.api.dept.dto.DeptRespDTO;
+import cn.iocoder.yudao.module.system.api.user.AdminUserApi;
+import cn.iocoder.yudao.module.system.api.user.dto.AdminUserRespDTO;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.Parameter;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.annotation.Resource;
+import jakarta.validation.Valid;
+import org.springframework.security.access.prepost.PreAuthorize;
+import org.springframework.validation.annotation.Validated;
+import org.springframework.web.bind.annotation.GetMapping;
+import org.springframework.web.bind.annotation.PutMapping;
+import org.springframework.web.bind.annotation.RequestBody;
+import org.springframework.web.bind.annotation.RequestMapping;
+import org.springframework.web.bind.annotation.RequestParam;
+import org.springframework.web.bind.annotation.RestController;
+
+import java.util.List;
+import java.util.Map;
+
+import static cn.iocoder.yudao.framework.common.pojo.CommonResult.success;
+import static cn.iocoder.yudao.framework.common.util.collection.CollectionUtils.convertList;
+import static cn.iocoder.yudao.framework.common.util.collection.CollectionUtils.convertSet;
+import static cn.iocoder.yudao.framework.common.util.collection.MapUtils.findAndThen;
+import static cn.iocoder.yudao.framework.security.core.util.SecurityFrameworkUtils.getLoginUserId;
+
+@Tag(name = "管理后台 - FMS 账套用户")
+@RestController
+@RequestMapping("/fms/config/account-user")
+@Validated
+public class FmsAccountUserController {
+
+    @Resource
+    private FmsAccountUserService accountUserService;
+    @Resource
+    private AdminUserApi adminUserApi;
+    @Resource
+    private DeptApi deptApi;
+
+    @GetMapping("/list")
+    @Operation(summary = "获得账套用户列表")
+    @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024")
+    @PreAuthorize("@ss.hasPermission('fms:config:account-set:authorize')")
+    public CommonResult<List<FmsAccountUserRespVO>> getAccountUserList(
+            @RequestParam("accountSetId") Long accountSetId) {
+        List<FmsAccountUserDO> accountUsers = accountUserService.getAccountUserList(
+                accountSetId, getLoginUserId());
+        return success(buildAccountUserRespVOList(accountUsers));
+    }
+
+    @PutMapping("/update")
+    @Operation(summary = "更新账套用户列表")
+    @PreAuthorize("@ss.hasPermission('fms:config:account-set:authorize')")
+    public CommonResult<Boolean> updateAccountUserList(
+            @Valid @RequestBody FmsAccountUserUpdateReqVO updateReqVO) {
+        accountUserService.updateAccountUserList(updateReqVO, getLoginUserId());
+        return success(true);
+    }
+
+    @PutMapping("/update-default-status")
+    @Operation(summary = "更新默认账套状态")
+    @PreAuthorize("@ss.hasPermission('fms:config:account-set:query')")
+    public CommonResult<Boolean> updateAccountSetDefaultStatus(@RequestParam("accountSetId") Long accountSetId) {
+        accountUserService.updateAccountSetDefaultStatus(accountSetId, getLoginUserId());
+        return success(true);
+    }
+
+    // ==================== 拼接 VO ====================
+
+    private List<FmsAccountUserRespVO> buildAccountUserRespVOList(List<FmsAccountUserDO> accountUsers) {
+        Map<Long, AdminUserRespDTO> userMap = adminUserApi.getUserMap(
+                convertSet(accountUsers, FmsAccountUserDO::getUserId));
+        Map<Long, DeptRespDTO> deptMap = deptApi.getDeptMap(
+                convertSet(userMap.values(), AdminUserRespDTO::getDeptId));
+        return convertList(accountUsers, accountUser -> {
+            FmsAccountUserRespVO respVO = BeanUtils.toBean(accountUser, FmsAccountUserRespVO.class);
+            findAndThen(userMap, accountUser.getUserId(), user -> {
+                respVO.setNickname(user.getNickname()).setMobile(user.getMobile())
+                        .setEmail(user.getEmail()).setStatus(user.getStatus());
+                findAndThen(deptMap, user.getDeptId(), dept -> respVO.setDeptName(dept.getName()));
+            });
+            return respVO;
+        });
+    }
+
+}
@@ -0,0 +1,228 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config;
+
+import cn.iocoder.yudao.framework.apilog.core.annotation.ApiAccessLog;
+import cn.iocoder.yudao.framework.apilog.core.enums.OperateTypeEnum;
+import cn.iocoder.yudao.framework.common.enums.CommonStatusEnum;
+import cn.iocoder.yudao.framework.common.pojo.CommonResult;
+import cn.iocoder.yudao.framework.common.pojo.PageParam;
+import cn.iocoder.yudao.framework.common.pojo.PageResult;
+import cn.iocoder.yudao.framework.common.util.object.BeanUtils;
+import cn.iocoder.yudao.framework.common.validation.InEnum;
+import cn.iocoder.yudao.framework.excel.core.util.ExcelUtils;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.auxiliaryitem.FmsAuxiliaryItemImportExcelVO;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.auxiliaryitem.FmsAuxiliaryItemImportRespVO;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.auxiliaryitem.FmsAuxiliaryItemPageReqVO;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.auxiliaryitem.FmsAuxiliaryItemRespVO;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.auxiliaryitem.FmsAuxiliaryItemSaveReqVO;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.auxiliaryitem.FmsAuxiliaryItemStatusReqVO;
+import cn.iocoder.yudao.module.fms.dal.dataobject.config.FmsAuxiliaryItemDO;
+import cn.iocoder.yudao.module.fms.dal.dataobject.config.FmsAuxiliaryTypeDO;
+import cn.iocoder.yudao.module.fms.enums.config.FmsAuxiliaryTypeEnum;
+import cn.iocoder.yudao.module.fms.service.config.FmsAuxiliaryItemService;
+import cn.iocoder.yudao.module.fms.service.config.FmsAuxiliaryTypeService;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.Parameter;
+import io.swagger.v3.oas.annotations.Parameters;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.annotation.Resource;
+import jakarta.servlet.http.HttpServletResponse;
+import jakarta.validation.Valid;
+import jakarta.validation.constraints.NotEmpty;
+import jakarta.validation.constraints.NotNull;
+import org.springframework.security.access.prepost.PreAuthorize;
+import org.springframework.validation.annotation.Validated;
+import org.springframework.web.bind.annotation.DeleteMapping;
+import org.springframework.web.bind.annotation.GetMapping;
+import org.springframework.web.bind.annotation.PostMapping;
+import org.springframework.web.bind.annotation.PutMapping;
+import org.springframework.web.bind.annotation.RequestBody;
+import org.springframework.web.bind.annotation.RequestMapping;
+import org.springframework.web.bind.annotation.RequestParam;
+import org.springframework.web.bind.annotation.RestController;
+import org.springframework.web.multipart.MultipartFile;
+
+import java.io.IOException;
+import java.util.ArrayList;
+import java.util.Arrays;
+import java.util.Collections;
+import java.util.List;
+
+import static cn.iocoder.yudao.framework.common.pojo.CommonResult.success;
+import static cn.iocoder.yudao.framework.common.util.collection.CollectionUtils.convertList;
+import static cn.iocoder.yudao.framework.security.core.util.SecurityFrameworkUtils.getLoginUserId;
+
+@Tag(name = "管理后台 - FMS 辅助核算项目")
+@RestController
+@RequestMapping("/fms/config/auxiliary-item")
+@Validated
+public class FmsAuxiliaryItemController {
+
+    @Resource
+    private FmsAuxiliaryItemService auxiliaryItemService;
+    @Resource
+    private FmsAuxiliaryTypeService auxiliaryTypeService;
+
+    @PostMapping("/create")
+    @Operation(summary = "创建辅助核算项目")
+    @PreAuthorize("@ss.hasPermission('fms:config:auxiliary:create')")
+    public CommonResult<Long> createAuxiliaryItem(@Valid @RequestBody FmsAuxiliaryItemSaveReqVO createReqVO) {
+        return success(auxiliaryItemService.createAuxiliaryItem(createReqVO, getLoginUserId()));
+    }
+
+    @PutMapping("/update")
+    @Operation(summary = "更新辅助核算项目")
+    @PreAuthorize("@ss.hasPermission('fms:config:auxiliary:update')")
+    public CommonResult<Boolean> updateAuxiliaryItem(
+            @Valid @RequestBody FmsAuxiliaryItemSaveReqVO updateReqVO) {
+        auxiliaryItemService.updateAuxiliaryItem(updateReqVO, getLoginUserId());
+        return success(true);
+    }
+
+    @DeleteMapping("/delete-list")
+    @Operation(summary = "删除辅助核算项目")
+    @Parameters({
+            @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024"),
+            @Parameter(name = "ids", description = "辅助核算项目编号数组", required = true, example = "[1024]")
+    })
+    @PreAuthorize("@ss.hasPermission('fms:config:auxiliary:delete')")
+    public CommonResult<Boolean> deleteAuxiliaryItemList(
+            @RequestParam("accountSetId") @NotNull Long accountSetId,
+            @RequestParam("ids") @NotEmpty List<Long> ids) {
+        auxiliaryItemService.deleteAuxiliaryItemList(accountSetId, ids, getLoginUserId());
+        return success(true);
+    }
+
+    @PutMapping("/update-status")
+    @Operation(summary = "更新辅助核算项目状态")
+    @PreAuthorize("@ss.hasPermission('fms:config:auxiliary:update')")
+    public CommonResult<Boolean> updateAuxiliaryItemStatus(
+            @Valid @RequestBody FmsAuxiliaryItemStatusReqVO reqVO) {
+        auxiliaryItemService.updateAuxiliaryItemStatus(
+                reqVO.getAccountSetId(), reqVO.getId(), reqVO.getStatus(), getLoginUserId());
+        return success(true);
+    }
+
+    @GetMapping("/get")
+    @Operation(summary = "获得辅助核算项目")
+    @Parameters({
+            @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024"),
+            @Parameter(name = "id", description = "辅助核算项目编号", required = true, example = "1024")
+    })
+    @PreAuthorize("@ss.hasPermission('fms:config:auxiliary:query')")
+    public CommonResult<FmsAuxiliaryItemRespVO> getAuxiliaryItem(@RequestParam("accountSetId") @NotNull Long accountSetId,
+                                                                 @RequestParam("id") @NotNull Long id) {
+        FmsAuxiliaryItemDO item = auxiliaryItemService.getAuxiliaryItem(accountSetId, id, getLoginUserId());
+        return success(BeanUtils.toBean(item, FmsAuxiliaryItemRespVO.class));
+    }
+
+    @GetMapping("/page")
+    @Operation(summary = "获得辅助核算项目分页")
+    @PreAuthorize("@ss.hasAnyPermissions('fms:config:auxiliary:query', 'fms:voucher:create', "
+            + "'fms:voucher:update')")
+    public CommonResult<PageResult<FmsAuxiliaryItemRespVO>> getAuxiliaryItemPage(
+            @Valid FmsAuxiliaryItemPageReqVO pageReqVO) {
+        PageResult<FmsAuxiliaryItemDO> pageResult = auxiliaryItemService
+                .getAuxiliaryItemPage(pageReqVO, getLoginUserId());
+        return success(BeanUtils.toBean(pageResult, FmsAuxiliaryItemRespVO.class));
+    }
+
+    @GetMapping("/simple-list")
+    @Operation(summary = "获得辅助核算项目精简列表", description = "只包含启用的项目，主要用于前端下拉选项")
+    @Parameters({
+            @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024"),
+            @Parameter(name = "auxiliaryTypeId", description = "辅助核算类别编号", required = true,
+                    example = "1024")
+    })
+    public CommonResult<List<FmsAuxiliaryItemRespVO>> getAuxiliaryItemSimpleList(
+            @RequestParam("accountSetId") @NotNull Long accountSetId,
+            @RequestParam("auxiliaryTypeId") @NotNull Long auxiliaryTypeId) {
+        List<FmsAuxiliaryItemDO> list = auxiliaryItemService
+                .getAuxiliaryItemListByAccountSetIdAndAuxiliaryTypeIdAndStatus(
+                        accountSetId, auxiliaryTypeId, CommonStatusEnum.ENABLE.getStatus(), getLoginUserId());
+        return success(convertList(list, item -> new FmsAuxiliaryItemRespVO()
+                .setId(item.getId()).setCode(item.getCode()).setName(item.getName())));
+    }
+
+    @GetMapping("/export-excel")
+    @Operation(summary = "导出辅助核算项目")
+    @PreAuthorize("@ss.hasPermission('fms:config:auxiliary:export')")
+    @ApiAccessLog(operateType = OperateTypeEnum.EXPORT)
+    public void exportAuxiliaryItemExcel(
+            @Valid FmsAuxiliaryItemPageReqVO pageReqVO, HttpServletResponse response) throws IOException {
+        pageReqVO.setPageSize(PageParam.PAGE_SIZE_NONE);
+        List<FmsAuxiliaryItemDO> list = auxiliaryItemService
+                .getAuxiliaryItemPage(pageReqVO, getLoginUserId()).getList();
+        FmsAuxiliaryTypeDO auxiliaryType = auxiliaryTypeService.getAuxiliaryType(
+                pageReqVO.getAccountSetId(), pageReqVO.getAuxiliaryTypeId(), getLoginUserId());
+        ExcelUtils.write(response, auxiliaryType.getName() + ".xlsx", "辅助核算项目",
+                buildAuxiliaryItemExcelHead(auxiliaryType.getType()), buildAuxiliaryItemExcelData(list,
+                        auxiliaryType.getType()));
+    }
+
+    @GetMapping("/get-import-template")
+    @Operation(summary = "获得辅助核算项目导入模板")
+    @Parameter(name = "type", description = "辅助核算类别类型", required = true, example = "1")
+    @PreAuthorize("@ss.hasPermission('fms:config:auxiliary:import')")
+    @ApiAccessLog(operateType = OperateTypeEnum.EXPORT)
+    public void getAuxiliaryItemImportTemplate(
+            @RequestParam("type") @InEnum(FmsAuxiliaryTypeEnum.class) Integer type,
+            HttpServletResponse response) throws IOException {
+        FmsAuxiliaryItemImportExcelVO example = new FmsAuxiliaryItemImportExcelVO()
+                .setCode("001").setName("示例项目").setRemark("示例备注");
+        if (FmsAuxiliaryTypeEnum.INVENTORY.getType().equals(type)) {
+            example.setSpecification("标准版").setUnit("个");
+        }
+        ExcelUtils.write(response, "辅助核算项目导入模板.xlsx", "辅助核算项目",
+                FmsAuxiliaryItemImportExcelVO.class, Collections.singletonList(example));
+    }
+
+    @PostMapping("/import")
+    @Operation(summary = "导入辅助核算项目")
+    @Parameters({
+            @Parameter(name = "accountSetId", description = "账套编号", required = true),
+            @Parameter(name = "auxiliaryTypeId", description = "辅助核算类别编号", required = true),
+            @Parameter(name = "file", description = "Excel 文件", required = true)
+    })
+    @PreAuthorize("@ss.hasPermission('fms:config:auxiliary:import')")
+    @ApiAccessLog(operateType = OperateTypeEnum.IMPORT)
+    public CommonResult<FmsAuxiliaryItemImportRespVO> importAuxiliaryItem(
+            @RequestParam("accountSetId") @NotNull Long accountSetId,
+            @RequestParam("auxiliaryTypeId") @NotNull Long auxiliaryTypeId,
+            @RequestParam("file") MultipartFile file) throws Exception {
+        List<FmsAuxiliaryItemImportExcelVO> importItems = ExcelUtils.read(
+                file, FmsAuxiliaryItemImportExcelVO.class);
+        return success(auxiliaryItemService.importAuxiliaryItemList(
+                accountSetId, auxiliaryTypeId, importItems, getLoginUserId()));
+    }
+
+    /** 构建辅助核算项目导出的动态表头 */
+    private List<List<String>> buildAuxiliaryItemExcelHead(Integer type) {
+        if (FmsAuxiliaryTypeEnum.CUSTOMER.getType().equals(type)
+                || FmsAuxiliaryTypeEnum.SUPPLIER.getType().equals(type)) {
+            return Arrays.asList(Collections.singletonList("编码"), Collections.singletonList("名称"),
+                    Collections.singletonList("备注"));
+        }
+        if (FmsAuxiliaryTypeEnum.INVENTORY.getType().equals(type)) {
+            return Arrays.asList(Collections.singletonList("编码"), Collections.singletonList("名称"),
+                    Collections.singletonList("规格"), Collections.singletonList("单位"));
+        }
+        return Arrays.asList(Collections.singletonList("编码"), Collections.singletonList("名称"));
+    }
+
+    /** 构建辅助核算项目导出的动态数据 */
+    private List<List<Object>> buildAuxiliaryItemExcelData(List<FmsAuxiliaryItemDO> items, Integer type) {
+        List<List<Object>> rows = new ArrayList<>(items.size());
+        for (FmsAuxiliaryItemDO item : items) {
+            if (FmsAuxiliaryTypeEnum.CUSTOMER.getType().equals(type)
+                    || FmsAuxiliaryTypeEnum.SUPPLIER.getType().equals(type)) {
+                rows.add(Arrays.asList(item.getCode(), item.getName(), item.getRemark()));
+            } else if (FmsAuxiliaryTypeEnum.INVENTORY.getType().equals(type)) {
+                rows.add(Arrays.asList(item.getCode(), item.getName(), item.getSpecification(), item.getUnit()));
+            } else {
+                rows.add(Arrays.asList(item.getCode(), item.getName()));
+            }
+        }
+        return rows;
+    }
+
+}
@@ -0,0 +1,92 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config;
+
+import cn.iocoder.yudao.framework.common.pojo.CommonResult;
+import cn.iocoder.yudao.framework.common.util.object.BeanUtils;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.auxiliarytype.FmsAuxiliaryTypeRespVO;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.auxiliarytype.FmsAuxiliaryTypeSaveReqVO;
+import cn.iocoder.yudao.module.fms.dal.dataobject.config.FmsAuxiliaryTypeDO;
+import cn.iocoder.yudao.module.fms.service.config.FmsAuxiliaryTypeService;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.Parameter;
+import io.swagger.v3.oas.annotations.Parameters;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.annotation.Resource;
+import jakarta.validation.Valid;
+import jakarta.validation.constraints.NotNull;
+import org.springframework.security.access.prepost.PreAuthorize;
+import org.springframework.validation.annotation.Validated;
+import org.springframework.web.bind.annotation.DeleteMapping;
+import org.springframework.web.bind.annotation.GetMapping;
+import org.springframework.web.bind.annotation.PostMapping;
+import org.springframework.web.bind.annotation.PutMapping;
+import org.springframework.web.bind.annotation.RequestMapping;
+import org.springframework.web.bind.annotation.RequestBody;
+import org.springframework.web.bind.annotation.RequestParam;
+import org.springframework.web.bind.annotation.RestController;
+
+import java.util.List;
+
+import static cn.iocoder.yudao.framework.common.pojo.CommonResult.success;
+import static cn.iocoder.yudao.framework.common.util.collection.CollectionUtils.convertList;
+import static cn.iocoder.yudao.framework.security.core.util.SecurityFrameworkUtils.getLoginUserId;
+
+@Tag(name = "管理后台 - FMS 辅助核算类别")
+@RestController
+@RequestMapping("/fms/config/auxiliary-type")
+@Validated
+public class FmsAuxiliaryTypeController {
+
+    @Resource
+    private FmsAuxiliaryTypeService auxiliaryTypeService;
+
+    @PostMapping("/create")
+    @Operation(summary = "创建辅助核算类别")
+    @PreAuthorize("@ss.hasPermission('fms:config:auxiliary:create')")
+    public CommonResult<Long> createAuxiliaryType(@Valid @RequestBody FmsAuxiliaryTypeSaveReqVO createReqVO) {
+        return success(auxiliaryTypeService.createAuxiliaryType(createReqVO, getLoginUserId()));
+    }
+
+    @PutMapping("/update")
+    @Operation(summary = "更新辅助核算类别")
+    @PreAuthorize("@ss.hasPermission('fms:config:auxiliary:update')")
+    public CommonResult<Boolean> updateAuxiliaryType(@Valid @RequestBody FmsAuxiliaryTypeSaveReqVO updateReqVO) {
+        auxiliaryTypeService.updateAuxiliaryType(updateReqVO, getLoginUserId());
+        return success(true);
+    }
+
+    @DeleteMapping("/delete")
+    @Operation(summary = "删除辅助核算类别")
+    @Parameters({
+            @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024"),
+            @Parameter(name = "id", description = "辅助核算类别编号", required = true, example = "1024")
+    })
+    @PreAuthorize("@ss.hasPermission('fms:config:auxiliary:delete')")
+    public CommonResult<Boolean> deleteAuxiliaryType(
+            @RequestParam("accountSetId") @NotNull Long accountSetId,
+            @RequestParam("id") @NotNull Long id) {
+        auxiliaryTypeService.deleteAuxiliaryType(accountSetId, id, getLoginUserId());
+        return success(true);
+    }
+
+    @GetMapping("/list")
+    @Operation(summary = "获得辅助核算类别列表")
+    @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024")
+    @PreAuthorize("@ss.hasPermission('fms:config:auxiliary:query')")
+    public CommonResult<List<FmsAuxiliaryTypeRespVO>> getAuxiliaryTypeList(
+            @RequestParam("accountSetId") @NotNull Long accountSetId) {
+        return success(BeanUtils.toBean(auxiliaryTypeService.getAuxiliaryTypeList(
+                accountSetId, getLoginUserId()), FmsAuxiliaryTypeRespVO.class));
+    }
+
+    @GetMapping("/simple-list")
+    @Operation(summary = "获得辅助核算类别精简列表", description = "主要用于前端的下拉选项")
+    @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024")
+    public CommonResult<List<FmsAuxiliaryTypeRespVO>> getAuxiliaryTypeSimpleList(
+            @RequestParam("accountSetId") @NotNull Long accountSetId) {
+        List<FmsAuxiliaryTypeDO> list = auxiliaryTypeService.getAuxiliaryTypeList(
+                accountSetId, getLoginUserId());
+        return success(convertList(list, auxiliaryType -> new FmsAuxiliaryTypeRespVO()
+                .setId(auxiliaryType.getId()).setName(auxiliaryType.getName()).setType(auxiliaryType.getType())));
+    }
+
+}
@@ -0,0 +1,92 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config;
+
+import cn.iocoder.yudao.framework.common.pojo.CommonResult;
+import cn.iocoder.yudao.framework.common.util.object.BeanUtils;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.currency.FmsCurrencyRespVO;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.currency.FmsCurrencySaveReqVO;
+import cn.iocoder.yudao.module.fms.dal.dataobject.config.FmsCurrencyDO;
+import cn.iocoder.yudao.module.fms.service.config.FmsCurrencyService;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.Parameter;
+import io.swagger.v3.oas.annotations.Parameters;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.annotation.Resource;
+import jakarta.validation.Valid;
+import jakarta.validation.constraints.NotNull;
+import org.springframework.security.access.prepost.PreAuthorize;
+import org.springframework.validation.annotation.Validated;
+import org.springframework.web.bind.annotation.DeleteMapping;
+import org.springframework.web.bind.annotation.GetMapping;
+import org.springframework.web.bind.annotation.PostMapping;
+import org.springframework.web.bind.annotation.PutMapping;
+import org.springframework.web.bind.annotation.RequestBody;
+import org.springframework.web.bind.annotation.RequestMapping;
+import org.springframework.web.bind.annotation.RequestParam;
+import org.springframework.web.bind.annotation.RestController;
+
+import java.util.List;
+
+import static cn.iocoder.yudao.framework.common.pojo.CommonResult.success;
+import static cn.iocoder.yudao.framework.common.util.collection.CollectionUtils.convertList;
+import static cn.iocoder.yudao.framework.security.core.util.SecurityFrameworkUtils.getLoginUserId;
+
+@Tag(name = "管理后台 - FMS 币别")
+@RestController
+@RequestMapping("/fms/config/currency")
+@Validated
+public class FmsCurrencyController {
+
+    @Resource
+    private FmsCurrencyService currencyService;
+
+    @PostMapping("/create")
+    @Operation(summary = "创建币别")
+    @PreAuthorize("@ss.hasPermission('fms:config:currency:create')")
+    public CommonResult<Long> createCurrency(@Valid @RequestBody FmsCurrencySaveReqVO createReqVO) {
+        return success(currencyService.createCurrency(createReqVO, getLoginUserId()));
+    }
+
+    @PutMapping("/update")
+    @Operation(summary = "更新币别")
+    @PreAuthorize("@ss.hasPermission('fms:config:currency:update')")
+    public CommonResult<Boolean> updateCurrency(@Valid @RequestBody FmsCurrencySaveReqVO updateReqVO) {
+        currencyService.updateCurrency(updateReqVO, getLoginUserId());
+        return success(true);
+    }
+
+    @DeleteMapping("/delete")
+    @Operation(summary = "删除币别")
+    @Parameters({
+            @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024"),
+            @Parameter(name = "id", description = "币别编号", required = true, example = "1024")
+    })
+    @PreAuthorize("@ss.hasPermission('fms:config:currency:delete')")
+    public CommonResult<Boolean> deleteCurrency(
+            @RequestParam("accountSetId") @NotNull Long accountSetId,
+            @RequestParam("id") @NotNull Long id) {
+        currencyService.deleteCurrency(accountSetId, id, getLoginUserId());
+        return success(true);
+    }
+
+    @GetMapping("/list")
+    @Operation(summary = "获得币别列表")
+    @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024")
+    @PreAuthorize("@ss.hasPermission('fms:config:currency:query')")
+    public CommonResult<List<FmsCurrencyRespVO>> getCurrencyList(
+            @RequestParam("accountSetId") @NotNull Long accountSetId) {
+        List<FmsCurrencyDO> list = currencyService.getCurrencyList(accountSetId, getLoginUserId());
+        return success(BeanUtils.toBean(list, FmsCurrencyRespVO.class));
+    }
+
+    @GetMapping("/simple-list")
+    @Operation(summary = "获得币别精简列表", description = "主要用于前端的下拉选项")
+    @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024")
+    public CommonResult<List<FmsCurrencyRespVO>> getCurrencySimpleList(
+            @RequestParam("accountSetId") @NotNull Long accountSetId) {
+        List<FmsCurrencyDO> list = currencyService.getCurrencyList(accountSetId, getLoginUserId());
+        return success(convertList(list, currency -> new FmsCurrencyRespVO()
+                .setId(currency.getId()).setCode(currency.getCode()).setName(currency.getName())
+                .setExchangeRate(currency.getExchangeRate()).setStandard(currency.getStandard())));
+    }
+
+}
@@ -0,0 +1,91 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config;
+
+import cn.iocoder.yudao.framework.common.pojo.CommonResult;
+import cn.iocoder.yudao.framework.common.util.object.BeanUtils;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.digest.FmsDigestRespVO;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.digest.FmsDigestSaveReqVO;
+import cn.iocoder.yudao.module.fms.dal.dataobject.config.FmsDigestDO;
+import cn.iocoder.yudao.module.fms.service.config.FmsDigestService;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.Parameter;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.annotation.Resource;
+import jakarta.validation.Valid;
+import jakarta.validation.constraints.NotNull;
+import org.springframework.security.access.prepost.PreAuthorize;
+import org.springframework.validation.annotation.Validated;
+import org.springframework.web.bind.annotation.DeleteMapping;
+import org.springframework.web.bind.annotation.GetMapping;
+import org.springframework.web.bind.annotation.PostMapping;
+import org.springframework.web.bind.annotation.PutMapping;
+import org.springframework.web.bind.annotation.RequestBody;
+import org.springframework.web.bind.annotation.RequestMapping;
+import org.springframework.web.bind.annotation.RequestParam;
+import org.springframework.web.bind.annotation.RestController;
+
+import java.util.List;
+
+import static cn.iocoder.yudao.framework.common.pojo.CommonResult.success;
+import static cn.iocoder.yudao.framework.common.util.collection.CollectionUtils.convertList;
+import static cn.iocoder.yudao.framework.security.core.util.SecurityFrameworkUtils.getLoginUserId;
+
+/**
+ * FMS 常用摘要 Controller
+ *
+ * @author 芋道源码
+ */
+@Tag(name = "管理后台 - FMS 常用摘要")
+@RestController
+@RequestMapping("/fms/config/digest")
+@Validated
+public class FmsDigestController {
+
+    @Resource
+    private FmsDigestService digestService;
+
+    @PostMapping("/create")
+    @Operation(summary = "创建常用摘要")
+    @PreAuthorize("@ss.hasPermission('fms:config:digest:create')")
+    public CommonResult<Long> createDigest(@Valid @RequestBody FmsDigestSaveReqVO createReqVO) {
+        return success(digestService.createDigest(createReqVO, getLoginUserId()));
+    }
+
+    @PutMapping("/update")
+    @Operation(summary = "修改常用摘要")
+    @PreAuthorize("@ss.hasPermission('fms:config:digest:update')")
+    public CommonResult<Boolean> updateDigest(@Valid @RequestBody FmsDigestSaveReqVO updateReqVO) {
+        digestService.updateDigest(updateReqVO, getLoginUserId());
+        return success(true);
+    }
+
+    @DeleteMapping("/delete")
+    @Operation(summary = "删除常用摘要")
+    @Parameter(name = "id", description = "常用摘要编号", required = true, example = "1024")
+    @PreAuthorize("@ss.hasPermission('fms:config:digest:delete')")
+    public CommonResult<Boolean> deleteDigest(@RequestParam("accountSetId") @NotNull Long accountSetId,
+                                              @RequestParam("id") @NotNull Long id) {
+        digestService.deleteDigest(accountSetId, id, getLoginUserId());
+        return success(true);
+    }
+
+    @GetMapping("/list")
+    @Operation(summary = "获得常用摘要管理列表")
+    @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024")
+    @PreAuthorize("@ss.hasPermission('fms:config:digest:query')")
+    public CommonResult<List<FmsDigestRespVO>> getDigestList(
+            @RequestParam("accountSetId") @NotNull Long accountSetId) {
+        List<FmsDigestDO> list = digestService.getDigestList(accountSetId, getLoginUserId());
+        return success(BeanUtils.toBean(list, FmsDigestRespVO.class));
+    }
+
+    @GetMapping("/simple-list")
+    @Operation(summary = "获得常用摘要精简列表")
+    @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024")
+    public CommonResult<List<FmsDigestRespVO>> getDigestSimpleList(
+            @RequestParam("accountSetId") @NotNull Long accountSetId) {
+        List<FmsDigestDO> list = digestService.getDigestList(accountSetId, getLoginUserId());
+        return success(convertList(list, digest -> new FmsDigestRespVO()
+                .setId(digest.getId()).setAccountSetId(digest.getAccountSetId()).setContent(digest.getContent())));
+    }
+
+}
@@ -0,0 +1,86 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config;
+
+import cn.iocoder.yudao.framework.common.pojo.CommonResult;
+import cn.iocoder.yudao.framework.common.util.object.BeanUtils;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.financeindicator.FmsFinanceIndicatorRespVO;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.financeindicator.FmsFinanceIndicatorSaveReqVO;
+import cn.iocoder.yudao.module.fms.dal.dataobject.config.FmsFinanceIndicatorDO;
+import cn.iocoder.yudao.module.fms.service.config.FmsFinanceIndicatorService;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.Parameter;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.annotation.Resource;
+import jakarta.validation.Valid;
+import jakarta.validation.constraints.NotNull;
+import org.springframework.security.access.prepost.PreAuthorize;
+import org.springframework.validation.annotation.Validated;
+import org.springframework.web.bind.annotation.DeleteMapping;
+import org.springframework.web.bind.annotation.GetMapping;
+import org.springframework.web.bind.annotation.PostMapping;
+import org.springframework.web.bind.annotation.PutMapping;
+import org.springframework.web.bind.annotation.RequestBody;
+import org.springframework.web.bind.annotation.RequestMapping;
+import org.springframework.web.bind.annotation.RequestParam;
+import org.springframework.web.bind.annotation.RestController;
+
+import java.util.List;
+
+import static cn.iocoder.yudao.framework.common.pojo.CommonResult.success;
+import static cn.iocoder.yudao.framework.security.core.util.SecurityFrameworkUtils.getLoginUserId;
+
+@Tag(name = "管理后台 - FMS 财务指标")
+@RestController
+@RequestMapping("/fms/config/finance-indicator")
+@Validated
+public class FmsFinanceIndicatorController {
+
+    @Resource
+    private FmsFinanceIndicatorService financeIndicatorService;
+
+    @PostMapping("/create")
+    @Operation(summary = "创建首页财务指标")
+    @PreAuthorize("@ss.hasPermission('fms:config:finance-indicator:create')")
+    public CommonResult<Long> create(@Valid @RequestBody FmsFinanceIndicatorSaveReqVO reqVO) {
+        return success(financeIndicatorService.createFinanceIndicator(reqVO, getLoginUserId()));
+    }
+
+    @PutMapping("/update")
+    @Operation(summary = "修改首页财务指标")
+    @PreAuthorize("@ss.hasPermission('fms:config:finance-indicator:update')")
+    public CommonResult<Boolean> update(@Valid @RequestBody FmsFinanceIndicatorSaveReqVO reqVO) {
+        financeIndicatorService.updateFinanceIndicator(reqVO, getLoginUserId());
+        return success(true);
+    }
+
+    @DeleteMapping("/delete")
+    @Operation(summary = "删除首页财务指标")
+    @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024")
+    @Parameter(name = "id", description = "指标编号", required = true, example = "1024")
+    @PreAuthorize("@ss.hasPermission('fms:config:finance-indicator:delete')")
+    public CommonResult<Boolean> delete(@RequestParam("accountSetId") @NotNull Long accountSetId,
+                                        @RequestParam("id") @NotNull Long id) {
+        financeIndicatorService.deleteFinanceIndicator(accountSetId, id, getLoginUserId());
+        return success(true);
+    }
+
+    @GetMapping("/get")
+    @Operation(summary = "获得首页财务指标")
+    @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024")
+    @Parameter(name = "id", description = "指标编号", required = true, example = "1024")
+    @PreAuthorize("@ss.hasPermission('fms:config:finance-indicator:query')")
+    public CommonResult<FmsFinanceIndicatorRespVO> get(@RequestParam("accountSetId") @NotNull Long accountSetId,
+                                                       @RequestParam("id") @NotNull Long id) {
+        FmsFinanceIndicatorDO indicator = financeIndicatorService.getFinanceIndicator(accountSetId, id, getLoginUserId());
+        return success(BeanUtils.toBean(indicator, FmsFinanceIndicatorRespVO.class));
+    }
+
+    @GetMapping("/list")
+    @Operation(summary = "获得首页财务指标列表")
+    @PreAuthorize("@ss.hasPermission('fms:config:finance-indicator:query')")
+    public CommonResult<List<FmsFinanceIndicatorRespVO>> getList(@RequestParam("accountSetId") @NotNull Long accountSetId) {
+        List<FmsFinanceIndicatorDO> list = financeIndicatorService.getFinanceIndicatorList(accountSetId,
+                getLoginUserId());
+        return success(BeanUtils.toBean(list, FmsFinanceIndicatorRespVO.class));
+    }
+
+}
@@ -0,0 +1,55 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config;
+
+import cn.iocoder.yudao.framework.common.pojo.CommonResult;
+import cn.iocoder.yudao.framework.common.util.object.BeanUtils;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.financeparameter.FmsFinanceParameterRespVO;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.financeparameter.FmsFinanceParameterUpdateReqVO;
+import cn.iocoder.yudao.module.fms.dal.dataobject.config.FmsFinanceParameterDO;
+import cn.iocoder.yudao.module.fms.service.config.FmsFinanceParameterService;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.Parameter;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.annotation.Resource;
+import jakarta.validation.Valid;
+import org.springframework.security.access.prepost.PreAuthorize;
+import org.springframework.validation.annotation.Validated;
+import org.springframework.web.bind.annotation.GetMapping;
+import org.springframework.web.bind.annotation.PutMapping;
+import org.springframework.web.bind.annotation.RequestBody;
+import org.springframework.web.bind.annotation.RequestMapping;
+import org.springframework.web.bind.annotation.RequestParam;
+import org.springframework.web.bind.annotation.RestController;
+
+import static cn.iocoder.yudao.framework.common.pojo.CommonResult.success;
+import static cn.iocoder.yudao.framework.security.core.util.SecurityFrameworkUtils.getLoginUserId;
+
+@Tag(name = "管理后台 - FMS 财务参数")
+@RestController
+@RequestMapping("/fms/config/finance-parameter")
+@Validated
+public class FmsFinanceParameterController {
+
+    @Resource
+    private FmsFinanceParameterService financeParameterService;
+
+    @GetMapping("/get")
+    @Operation(summary = "获得财务参数")
+    @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024")
+    @PreAuthorize("@ss.hasPermission('fms:config:finance-parameter:query')")
+    public CommonResult<FmsFinanceParameterRespVO> getFinanceParameter(
+            @RequestParam("accountSetId") Long accountSetId) {
+        FmsFinanceParameterDO financeParameter = financeParameterService.getFinanceParameter(
+                accountSetId, getLoginUserId());
+        return success(BeanUtils.toBean(financeParameter, FmsFinanceParameterRespVO.class));
+    }
+
+    @PutMapping("/update")
+    @Operation(summary = "更新财务参数")
+    @PreAuthorize("@ss.hasPermission('fms:config:finance-parameter:update')")
+    public CommonResult<Boolean> updateFinanceParameter(
+            @Valid @RequestBody FmsFinanceParameterUpdateReqVO updateReqVO) {
+        financeParameterService.updateFinanceParameter(updateReqVO, getLoginUserId());
+        return success(true);
+    }
+
+}
@@ -0,0 +1,136 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config;
+
+import cn.iocoder.yudao.framework.common.pojo.CommonResult;
+import cn.iocoder.yudao.framework.common.util.date.LocalDateTimeUtils;
+import cn.iocoder.yudao.framework.common.util.servlet.ServletUtils;
+import cn.iocoder.yudao.framework.apilog.core.annotation.ApiAccessLog;
+import cn.iocoder.yudao.framework.apilog.core.enums.OperateTypeEnum;
+import cn.iocoder.yudao.framework.excel.core.util.ExcelUtils;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.initialbalance.FmsInitialBalanceRespVO;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.initialbalance.FmsInitialBalanceSaveReqVO;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.initialbalance.FmsTrialBalanceRespVO;
+import cn.iocoder.yudao.module.fms.dal.dataobject.config.FmsAccountSetDO;
+import cn.iocoder.yudao.module.fms.service.config.FmsAccountSetService;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.initialbalance.FmsInitialBalanceExcelVO;
+import cn.iocoder.yudao.module.fms.service.config.FmsInitialBalanceService;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.Parameter;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.annotation.Resource;
+import jakarta.validation.Valid;
+import jakarta.validation.constraints.NotNull;
+import jakarta.servlet.http.HttpServletResponse;
+import org.springframework.security.access.prepost.PreAuthorize;
+import org.springframework.validation.annotation.Validated;
+import org.springframework.web.bind.annotation.GetMapping;
+import org.springframework.web.bind.annotation.PostMapping;
+import org.springframework.web.bind.annotation.PutMapping;
+import org.springframework.web.bind.annotation.RequestBody;
+import org.springframework.web.bind.annotation.RequestMapping;
+import org.springframework.web.bind.annotation.RequestParam;
+import org.springframework.web.bind.annotation.RestController;
+import org.springframework.web.multipart.MultipartFile;
+
+import java.io.IOException;
+import java.util.List;
+
+import static cn.iocoder.yudao.framework.common.pojo.CommonResult.success;
+import static cn.iocoder.yudao.framework.common.exception.util.ServiceExceptionUtil.exception;
+import static cn.iocoder.yudao.framework.security.core.util.SecurityFrameworkUtils.getLoginUserId;
+import static cn.iocoder.yudao.module.fms.enums.ErrorCodeConstants.INITIAL_BALANCE_IMPORT_TEMPLATE_INVALID;
+
+@Tag(name = "管理后台 - FMS 初始余额")
+@RestController
+@RequestMapping("/fms/config/initial-balance")
+@Validated
+public class FmsInitialBalanceController {
+
+    @Resource
+    private FmsInitialBalanceService initialBalanceService;
+    @Resource
+    private FmsAccountSetService accountSetService;
+
+    @GetMapping("/list")
+    @Operation(summary = "获得初始余额列表")
+    @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024")
+    @Parameter(name = "subjectType", description = "科目类型", required = true, example = "1")
+    @PreAuthorize("@ss.hasPermission('fms:config:initial-balance:query')")
+    public CommonResult<List<FmsInitialBalanceRespVO>> getInitialBalanceList(
+            @RequestParam("accountSetId") @NotNull Long accountSetId,
+            @RequestParam("subjectType") @NotNull Integer subjectType) {
+        return success(initialBalanceService.getInitialBalanceList(accountSetId, subjectType, getLoginUserId()));
+    }
+
+    @PutMapping("/save")
+    @Operation(summary = "保存初始余额")
+    @PreAuthorize("@ss.hasPermission('fms:config:initial-balance:update')")
+    public CommonResult<Boolean> saveInitialBalance(@Valid @RequestBody FmsInitialBalanceSaveReqVO saveReqVO) {
+        initialBalanceService.saveInitialBalance(saveReqVO, getLoginUserId());
+        return success(true);
+    }
+
+    @GetMapping("/trial-balance")
+    @Operation(summary = "获得试算平衡结果")
+    @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024")
+    @PreAuthorize("@ss.hasPermission('fms:config:initial-balance:query')")
+    public CommonResult<FmsTrialBalanceRespVO> getTrialBalance(
+            @RequestParam("accountSetId") @NotNull Long accountSetId) {
+        return success(initialBalanceService.getTrialBalance(accountSetId, getLoginUserId()));
+    }
+
+    @GetMapping("/export-excel")
+    @Operation(summary = "导出初始余额")
+    @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024")
+    @PreAuthorize("@ss.hasPermission('fms:config:initial-balance:export')")
+    @ApiAccessLog(operateType = OperateTypeEnum.EXPORT)
+    public void exportInitialBalance(
+            @RequestParam("accountSetId") @NotNull Long accountSetId,
+            HttpServletResponse response) throws IOException {
+        // 1. 读取初始余额列表，并展开为 Excel 行
+        List<FmsInitialBalanceExcelVO> rows = FmsInitialBalanceExcelHelper.toRows(
+                initialBalanceService.getInitialBalanceList(accountSetId, null, getLoginUserId()), true);
+        // 2. 输出 Excel
+        ExcelUtils.write(response, "财务初始余额.xlsx", "财务初始余额",
+                FmsInitialBalanceExcelVO.class, rows);
+    }
+
+    @GetMapping("/get-import-template")
+    @Operation(summary = "获得初始余额导入模板")
+    @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024")
+    @PreAuthorize("@ss.hasPermission('fms:config:initial-balance:import')")
+    @ApiAccessLog(operateType = OperateTypeEnum.EXPORT)
+    public void getInitialBalanceImportTemplate(@RequestParam("accountSetId") @NotNull Long accountSetId,
+                                                HttpServletResponse response)
+            throws IOException {
+        // 1. 读取初始余额列表，并展开为 Excel 行
+        Long userId = getLoginUserId();
+        List<FmsInitialBalanceRespVO> initialBalances = initialBalanceService.getInitialBalanceList(accountSetId, null, userId);
+        List<FmsInitialBalanceExcelVO> rows = FmsInitialBalanceExcelHelper.toRows(initialBalances, false);
+        // 2. 生成导入模板，一月启用时只需要录入期初余额
+        FmsAccountSetDO accountSet = accountSetService.validateAccountSetReadPermission(accountSetId, userId);
+        byte[] content = FmsInitialBalanceExcelHelper.writeTemplate(
+                rows, LocalDateTimeUtils.isJanuary(accountSet.getStartTime()));
+        // 3. 写入响应
+        ServletUtils.writeAttachment(response, "财务初始余额导入模板.xlsx", content);
+    }
+
+    @PostMapping("/import")
+    @Operation(summary = "导入初始余额")
+    @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024")
+    @PreAuthorize("@ss.hasPermission('fms:config:initial-balance:import')")
+    @ApiAccessLog(operateType = OperateTypeEnum.IMPORT)
+    public CommonResult<Integer> importInitialBalance(
+            @RequestParam("accountSetId") @NotNull Long accountSetId,
+            @RequestParam("file") MultipartFile file) throws IOException {
+        // 1. 读取 Excel
+        List<FmsInitialBalanceExcelVO> rows;
+        try {
+            rows = FmsInitialBalanceExcelHelper.read(file);
+        } catch (IllegalArgumentException | IOException ex) {
+            throw exception(INITIAL_BALANCE_IMPORT_TEMPLATE_INVALID);
+        }
+        // 2. 导入数据
+        return success(initialBalanceService.importInitialBalance(accountSetId, rows, getLoginUserId()));
+    }
+
+}
@@ -0,0 +1,343 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config;
+
+import cn.hutool.core.collection.CollUtil;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.initialbalance.FmsInitialBalanceRespVO;
+import cn.iocoder.yudao.module.fms.enums.common.FmsDebitCreditDirectionEnum;
+import cn.iocoder.yudao.module.fms.enums.config.FmsSubjectTypeEnum;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.initialbalance.FmsInitialBalanceExcelVO;
+import lombok.experimental.UtilityClass;
+import org.apache.poi.ss.usermodel.Cell;
+import org.apache.poi.ss.usermodel.CellStyle;
+import org.apache.poi.ss.usermodel.FormulaEvaluator;
+import org.apache.poi.ss.usermodel.IndexedColors;
+import org.apache.poi.ss.usermodel.Row;
+import org.apache.poi.ss.usermodel.Sheet;
+import org.apache.poi.ss.usermodel.Workbook;
+import org.apache.poi.ss.usermodel.WorkbookFactory;
+import org.apache.poi.ss.util.CellRangeAddress;
+import org.apache.poi.xssf.usermodel.XSSFWorkbook;
+import org.springframework.web.multipart.MultipartFile;
+
+import java.io.ByteArrayOutputStream;
+import java.io.IOException;
+import java.math.BigDecimal;
+import java.util.ArrayList;
+import java.util.Arrays;
+import java.util.List;
+import java.util.Map;
+import java.util.Set;
+
+import static cn.iocoder.yudao.framework.common.util.collection.CollectionUtils.convertList;
+import static cn.iocoder.yudao.framework.common.util.collection.CollectionUtils.convertMap;
+import static cn.iocoder.yudao.framework.common.util.collection.CollectionUtils.convertSet;
+import static cn.iocoder.yudao.framework.common.util.number.NumberUtils.zeroIfNull;
+import static cn.iocoder.yudao.framework.excel.core.util.PoiExcelUtils.createDataStyle;
+import static cn.iocoder.yudao.framework.excel.core.util.PoiExcelUtils.createHeaderStyle;
+import static cn.iocoder.yudao.framework.excel.core.util.PoiExcelUtils.createNumberStyle;
+import static cn.iocoder.yudao.framework.excel.core.util.PoiExcelUtils.getCellText;
+import static cn.iocoder.yudao.framework.excel.core.util.PoiExcelUtils.getDecimal;
+import static cn.iocoder.yudao.framework.excel.core.util.PoiExcelUtils.isEmptyRow;
+import static cn.iocoder.yudao.framework.excel.core.util.PoiExcelUtils.mergeHeader;
+import static cn.iocoder.yudao.framework.excel.core.util.PoiExcelUtils.writeFormula;
+import static cn.iocoder.yudao.framework.excel.core.util.PoiExcelUtils.writeNumber;
+import static cn.iocoder.yudao.framework.excel.core.util.PoiExcelUtils.writeText;
+
+/**
+ * FMS 初始余额 Excel 工具
+ *
+ * @author 芋道源码
+ */
+@UtilityClass
+public final class FmsInitialBalanceExcelHelper {
+
+    private static final String TEMPLATE_SHEET_NAME = "初始余额模板";
+
+    /**
+     * 展开初始余额平铺列表为 Excel 行
+     *
+     * 父级科目仅在 includeParent 时输出行；启用辅助核算且存在明细的科目按明细逐行输出
+     */
+    public static List<FmsInitialBalanceExcelVO> toRows(List<FmsInitialBalanceRespVO> results,
+            boolean includeParent) {
+        Set<Long> parentIds = convertSet(results, FmsInitialBalanceRespVO::getParentId);
+        List<FmsInitialBalanceExcelVO> rows = new ArrayList<>();
+        results.forEach(result -> {
+            if (parentIds.contains(result.getSubjectId())) {
+                if (includeParent) {
+                    rows.add(buildRow(result, null));
+                }
+                return;
+            }
+            if (Boolean.FALSE.equals(result.getAuxiliaryAccounting())
+                    || CollUtil.isEmpty(result.getAssistBalances())) {
+                rows.add(buildRow(result, null));
+                return;
+            }
+            result.getAssistBalances().forEach(assist -> rows.add(buildRow(result, assist)));
+        });
+        return rows;
+    }
+
+    /**
+     * 构建单个科目或辅助核算明细对应的 Excel 行
+     */
+    private static FmsInitialBalanceExcelVO buildRow(FmsInitialBalanceRespVO result,
+                                                     FmsInitialBalanceRespVO.AssistBalance assist) {
+        FmsInitialBalanceExcelVO row = new FmsInitialBalanceExcelVO()
+                .setSubjectCode(result.getSubjectCode()).setSubjectName(result.getSubjectName())
+                .setDirectionName(FmsDebitCreditDirectionEnum.valueOf(result.getBalanceDirection()).getName())
+                .setSubjectType(result.getType()).setQuantityAccounting(result.getQuantityAccounting())
+                .setAuxiliaryAccounting(result.getAuxiliaryAccounting());
+        if (assist == null) {
+            copyAmounts(result, row);
+        } else {
+            // 辅助核算项目拼接为“类别:名称/类别:名称”，与导入解析的格式对应
+            Map<Long, String> auxiliaryTypeNameMap = convertMap(result.getAuxiliaryConfigs(),
+                    FmsInitialBalanceRespVO.AuxiliaryConfig::getAuxiliaryTypeId,
+                    FmsInitialBalanceRespVO.AuxiliaryConfig::getName);
+            row.setAuxiliaryItems(String.join("/", convertList(assist.getAuxiliaries(),
+                    item -> auxiliaryTypeNameMap.get(item.getTypeId()) + ":" + item.getName())));
+            copyAmounts(assist, row);
+        }
+        return row;
+    }
+
+    private static void copyAmounts(FmsInitialBalanceRespVO source, FmsInitialBalanceExcelVO target) {
+        target.setOpeningAmount(zeroIfNull(source.getOpeningAmount()))
+                .setOpeningQuantity(zeroIfNull(source.getOpeningQuantity()))
+                .setYearDebitAmount(zeroIfNull(source.getYearDebitAmount()))
+                .setYearDebitQuantity(zeroIfNull(source.getYearDebitQuantity()))
+                .setYearCreditAmount(zeroIfNull(source.getYearCreditAmount()))
+                .setYearCreditQuantity(zeroIfNull(source.getYearCreditQuantity()))
+                .setYearOpeningAmount(zeroIfNull(source.getYearOpeningAmount()))
+                .setYearOpeningQuantity(zeroIfNull(source.getYearOpeningQuantity()))
+                .setProfitLossAmount(zeroIfNull(source.getProfitLossAmount()))
+                .setProfitLossQuantity(zeroIfNull(source.getProfitLossQuantity()));
+    }
+
+    private static void copyAmounts(FmsInitialBalanceRespVO.AssistBalance source,
+            FmsInitialBalanceExcelVO target) {
+        target.setOpeningAmount(zeroIfNull(source.getOpeningAmount()))
+                .setOpeningQuantity(zeroIfNull(source.getOpeningQuantity()))
+                .setYearDebitAmount(zeroIfNull(source.getYearDebitAmount()))
+                .setYearDebitQuantity(zeroIfNull(source.getYearDebitQuantity()))
+                .setYearCreditAmount(zeroIfNull(source.getYearCreditAmount()))
+                .setYearCreditQuantity(zeroIfNull(source.getYearCreditQuantity()))
+                .setYearOpeningAmount(zeroIfNull(source.getYearOpeningAmount()))
+                .setYearOpeningQuantity(zeroIfNull(source.getYearOpeningQuantity()))
+                .setProfitLossAmount(zeroIfNull(source.getProfitLossAmount()))
+                .setProfitLossQuantity(zeroIfNull(source.getProfitLossQuantity()));
+    }
+
+    /**
+     * 生成导入模板
+     *
+     * 模板锁定系统生成列，年初余额列写入公式，并通过 protectSheet 防止误改
+     */
+    public static byte[] writeTemplate(List<FmsInitialBalanceExcelVO> rows,
+            boolean january) throws IOException {
+        try (Workbook workbook = new XSSFWorkbook(); ByteArrayOutputStream output = new ByteArrayOutputStream()) {
+            // 1. 写入表头，一月启用时只保留期初余额
+            Sheet sheet = workbook.createSheet(TEMPLATE_SHEET_NAME);
+            writeHeaders(workbook, sheet, 0, january);
+            // 2. 写入科目数据，系统生成列锁定，可填写列解锁
+            CellStyle lockedStyle = createDataStyle(workbook, true, IndexedColors.GREY_25_PERCENT);
+            CellStyle editableStyle = createDataStyle(workbook, false, IndexedColors.WHITE);
+            CellStyle numberLockedStyle = createNumberStyle(workbook, lockedStyle, "#,##0.0000");
+            CellStyle amountLockedStyle = createNumberStyle(workbook, lockedStyle, "#,##0.00");
+            CellStyle numberEditableStyle = createNumberStyle(workbook, editableStyle, "#,##0.0000");
+            CellStyle amountEditableStyle = createNumberStyle(workbook, editableStyle, "#,##0.00");
+            for (int index = 0; index < rows.size(); index++) {
+                writeDataRow(sheet.createRow(index + 2), rows.get(index), january, true,
+                        lockedStyle, editableStyle, numberLockedStyle, amountLockedStyle,
+                        numberEditableStyle, amountEditableStyle);
+            }
+            // 3. 保护工作表并补充填写说明
+            sheet.protectSheet("yudao-fms");
+            sheet.createFreezePane(4, 2);
+            writeInstructions(workbook);
+            workbook.write(output);
+            return output.toByteArray();
+        }
+    }
+
+    /**
+     * 读取导入文件
+     *
+     * 按模板表头校验文件合法性，年初余额等公式单元格取公式计算值；不限制导入行数
+     */
+    public static List<FmsInitialBalanceExcelVO> read(MultipartFile file) throws IOException {
+        try (Workbook workbook = WorkbookFactory.create(file.getInputStream())) {
+            // 1. 校验模板 sheet 和表头
+            Sheet sheet = workbook.getSheet(TEMPLATE_SHEET_NAME);
+            if (sheet == null || !hasValidHeaders(sheet)) {
+                throw new IllegalArgumentException("初始余额模板表头不正确");
+            }
+            // 2. 逐行解析，跳过空行
+            FormulaEvaluator evaluator = workbook.getCreationHelper().createFormulaEvaluator();
+            boolean january = sheet.getRow(1).getLastCellNum() <= 6;
+            List<FmsInitialBalanceExcelVO> rows = new ArrayList<>();
+            for (int rowIndex = 2; rowIndex <= sheet.getLastRowNum(); rowIndex++) {
+                Row row = sheet.getRow(rowIndex);
+                if (isEmptyRow(row, evaluator, Arrays.asList(0, 1, 3, 4, 5))) {
+                    continue;
+                }
+                rows.add(parseRow(row, january, evaluator));
+            }
+            return rows;
+        }
+    }
+
+    /**
+     * 写入双行表头，数量和金额成组；一月启用时只保留期初余额组
+     */
+    private static void writeHeaders(Workbook workbook, Sheet sheet, int rowIndex, boolean january) {
+        CellStyle style = createHeaderStyle(workbook, IndexedColors.GREY_25_PERCENT);
+        int lastColumn = january ? 5 : 13;
+        Row firstRow = sheet.createRow(rowIndex);
+        Row secondRow = sheet.createRow(rowIndex + 1);
+        mergeHeader(sheet, firstRow, secondRow, 0, 0, "科目编码", style);
+        mergeHeader(sheet, firstRow, secondRow, 1, 1, "科目名称", style);
+        mergeHeader(sheet, firstRow, secondRow, 2, 2, "方向", style);
+        mergeHeader(sheet, firstRow, secondRow, 3, 3, "辅助核算项目", style);
+        writeGroupHeader(sheet, firstRow, secondRow, 4, "期初余额", style);
+        if (!january) {
+            writeGroupHeader(sheet, firstRow, secondRow, 6, "本年累计借方", style);
+            writeGroupHeader(sheet, firstRow, secondRow, 8, "本年累计贷方", style);
+            writeGroupHeader(sheet, firstRow, secondRow, 10, "年初余额", style);
+            writeGroupHeader(sheet, firstRow, secondRow, 12, "实际损益发生额", style);
+        }
+        for (int column = 0; column <= lastColumn; column++) {
+            sheet.setColumnWidth(column, column == 1 || column == 3 ? 7_000 : 4_000);
+        }
+        firstRow.setHeightInPoints(28);
+        secondRow.setHeightInPoints(24);
+    }
+
+    /**
+     * 写入“数量/金额”成组表头，第一行合并组名，第二行拆出数量和金额
+     */
+    private static void writeGroupHeader(Sheet sheet, Row firstRow, Row secondRow,
+                                         int beginColumn, String title, CellStyle style) {
+        sheet.addMergedRegion(new CellRangeAddress(firstRow.getRowNum(), firstRow.getRowNum(), beginColumn, beginColumn + 1));
+        Cell groupCell = firstRow.createCell(beginColumn);
+        groupCell.setCellValue(title);
+        groupCell.setCellStyle(style);
+        firstRow.createCell(beginColumn + 1).setCellStyle(style);
+        Cell quantityCell = secondRow.createCell(beginColumn);
+        quantityCell.setCellValue("数量");
+        quantityCell.setCellStyle(style);
+        Cell amountCell = secondRow.createCell(beginColumn + 1);
+        amountCell.setCellValue("金额");
+        amountCell.setCellStyle(style);
+    }
+
+    /**
+     * 写入一行数据
+     *
+     * 模板模式下按科目配置解锁可填写单元格（数量列仅数量核算科目可填，损益列仅损益类科目可填），
+     * 年初余额列写入“期初 ± 累计借贷”公式
+     */
+    private static void writeDataRow(Row excelRow, FmsInitialBalanceExcelVO data,
+                                     boolean january, boolean template, CellStyle lockedStyle, CellStyle editableStyle,
+                                     CellStyle numberLockedStyle, CellStyle amountLockedStyle,
+                                     CellStyle numberEditableStyle, CellStyle amountEditableStyle) {
+        writeText(excelRow, 0, data.getSubjectCode(), lockedStyle);
+        writeText(excelRow, 1, data.getSubjectName(), lockedStyle);
+        writeText(excelRow, 2, data.getDirectionName(), lockedStyle);
+        writeText(excelRow, 3, data.getAuxiliaryItems(),
+                template && Boolean.TRUE.equals(data.getAuxiliaryAccounting()) ? editableStyle : lockedStyle);
+        writeNumber(excelRow, 4, data.getOpeningQuantity(),
+                template && Boolean.TRUE.equals(data.getQuantityAccounting())
+                        ? numberEditableStyle : numberLockedStyle);
+        writeNumber(excelRow, 5, data.getOpeningAmount(), template ? amountEditableStyle : amountLockedStyle);
+        if (january) {
+            return;
+        }
+        writeNumber(excelRow, 6, data.getYearDebitQuantity(),
+                template && Boolean.TRUE.equals(data.getQuantityAccounting())
+                        ? numberEditableStyle : numberLockedStyle);
+        writeNumber(excelRow, 7, data.getYearDebitAmount(), template ? amountEditableStyle : amountLockedStyle);
+        writeNumber(excelRow, 8, data.getYearCreditQuantity(),
+                template && Boolean.TRUE.equals(data.getQuantityAccounting())
+                        ? numberEditableStyle : numberLockedStyle);
+        writeNumber(excelRow, 9, data.getYearCreditAmount(), template ? amountEditableStyle : amountLockedStyle);
+        if (template) {
+            String quantityFormula = "借".equals(data.getDirectionName())
+                    ? "E" + (excelRow.getRowNum() + 1) + "-G" + (excelRow.getRowNum() + 1)
+                    + "+I" + (excelRow.getRowNum() + 1)
+                    : "E" + (excelRow.getRowNum() + 1) + "+G" + (excelRow.getRowNum() + 1)
+                    + "-I" + (excelRow.getRowNum() + 1);
+            String amountFormula = "借".equals(data.getDirectionName())
+                    ? "F" + (excelRow.getRowNum() + 1) + "-H" + (excelRow.getRowNum() + 1)
+                    + "+J" + (excelRow.getRowNum() + 1)
+                    : "F" + (excelRow.getRowNum() + 1) + "+H" + (excelRow.getRowNum() + 1)
+                    + "-J" + (excelRow.getRowNum() + 1);
+            writeFormula(excelRow, 10, quantityFormula, numberLockedStyle);
+            writeFormula(excelRow, 11, amountFormula, amountLockedStyle);
+        } else {
+            writeNumber(excelRow, 10, data.getYearOpeningQuantity(), numberLockedStyle);
+            writeNumber(excelRow, 11, data.getYearOpeningAmount(), amountLockedStyle);
+        }
+        boolean profitLoss = FmsSubjectTypeEnum.PROFIT_LOSS.getType().equals(data.getSubjectType());
+        writeNumber(excelRow, 12, profitLoss ? data.getProfitLossQuantity() : null,
+                template && profitLoss && Boolean.TRUE.equals(data.getQuantityAccounting())
+                        ? numberEditableStyle : numberLockedStyle);
+        writeNumber(excelRow, 13, profitLoss ? data.getProfitLossAmount() : null,
+                template && profitLoss ? amountEditableStyle : amountLockedStyle);
+    }
+
+    /**
+     * 解析一行数据，公式单元格通过 evaluator 取计算值
+     */
+    private static FmsInitialBalanceExcelVO parseRow(Row row, boolean january, FormulaEvaluator evaluator) {
+        FmsInitialBalanceExcelVO result = new FmsInitialBalanceExcelVO()
+                .setRowNumber(row.getRowNum() + 1)
+                .setSubjectCode(getCellText(row, 0, evaluator))
+                .setSubjectName(getCellText(row, 1, evaluator))
+                .setDirectionName(getCellText(row, 2, evaluator))
+                .setAuxiliaryItems(getCellText(row, 3, evaluator))
+                .setOpeningQuantity(getDecimal(row, 4, evaluator))
+                .setOpeningAmount(getDecimal(row, 5, evaluator));
+        if (!january) {
+            result.setYearDebitQuantity(getDecimal(row, 6, evaluator))
+                    .setYearDebitAmount(getDecimal(row, 7, evaluator))
+                    .setYearCreditQuantity(getDecimal(row, 8, evaluator))
+                    .setYearCreditAmount(getDecimal(row, 9, evaluator))
+                    .setYearOpeningQuantity(getDecimal(row, 10, evaluator))
+                    .setYearOpeningAmount(getDecimal(row, 11, evaluator))
+                    .setProfitLossQuantity(getDecimal(row, 12, evaluator))
+                    .setProfitLossAmount(getDecimal(row, 13, evaluator));
+        }
+        return result;
+    }
+
+    private static boolean hasValidHeaders(Sheet sheet) {
+        Row firstRow = sheet.getRow(0);
+        Row secondRow = sheet.getRow(1);
+        return firstRow != null && secondRow != null
+                && "科目编码".equals(getCellText(firstRow, 0, null))
+                && "科目名称".equals(getCellText(firstRow, 1, null))
+                && "方向".equals(getCellText(firstRow, 2, null))
+                && "辅助核算项目".equals(getCellText(firstRow, 3, null))
+                && "期初余额".equals(getCellText(firstRow, 4, null))
+                && "数量".equals(getCellText(secondRow, 4, null))
+                && "金额".equals(getCellText(secondRow, 5, null));
+    }
+
+    private static void writeInstructions(Workbook workbook) {
+        Sheet sheet = workbook.createSheet("填写说明");
+        String[] instructions = {
+                "1. 灰色单元格由系统生成，请勿修改",
+                "2. 仅末级科目可以导入初始余额",
+                "3. 辅助核算项目使用“类别:名称/类别:名称”格式，例如“客户:北京客户/部门:销售部”",
+                "4. 数量核算科目可填写数量，金额和数量不能小于 0",
+                "5. 年初余额由期初余额和本年累计发生额自动计算"
+        };
+        for (int index = 0; index < instructions.length; index++) {
+            sheet.createRow(index).createCell(0).setCellValue(instructions[index]);
+        }
+        sheet.setColumnWidth(0, 20_000);
+    }
+
+}
@@ -0,0 +1,195 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config;
+
+import cn.hutool.core.collection.CollUtil;
+import cn.iocoder.yudao.framework.apilog.core.annotation.ApiAccessLog;
+import cn.iocoder.yudao.framework.apilog.core.enums.OperateTypeEnum;
+import cn.iocoder.yudao.framework.common.pojo.CommonResult;
+import cn.iocoder.yudao.framework.common.util.object.BeanUtils;
+import cn.iocoder.yudao.framework.excel.core.util.ExcelUtils;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.subject.FmsSubjectDeleteReqVO;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.subject.FmsSubjectImportExcelVO;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.subject.FmsSubjectImportRespVO;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.subject.FmsSubjectListReqVO;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.subject.FmsSubjectRespVO;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.subject.FmsSubjectSaveReqVO;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.subject.FmsSubjectStatusReqVO;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.subject.FmsSubjectUsageRespVO;
+import cn.iocoder.yudao.module.fms.dal.dataobject.config.FmsAuxiliaryTypeDO;
+import cn.iocoder.yudao.module.fms.dal.dataobject.config.FmsSubjectDO;
+import cn.iocoder.yudao.module.fms.service.config.FmsAuxiliaryTypeService;
+import cn.iocoder.yudao.module.fms.service.config.FmsSubjectService;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.Parameter;
+import io.swagger.v3.oas.annotations.Parameters;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.annotation.Resource;
+import jakarta.servlet.http.HttpServletResponse;
+import jakarta.validation.Valid;
+import jakarta.validation.constraints.NotNull;
+import org.springframework.security.access.prepost.PreAuthorize;
+import org.springframework.validation.annotation.Validated;
+import org.springframework.web.bind.annotation.*;
+import org.springframework.web.multipart.MultipartFile;
+
+import java.io.IOException;
+import java.util.Arrays;
+import java.util.Collections;
+import java.util.List;
+import java.util.Map;
+
+import static cn.iocoder.yudao.framework.common.pojo.CommonResult.success;
+import static cn.iocoder.yudao.framework.common.util.collection.CollectionUtils.convertList;
+import static cn.iocoder.yudao.framework.common.util.collection.CollectionUtils.convertSetByFlatMap;
+import static cn.iocoder.yudao.framework.security.core.util.SecurityFrameworkUtils.getLoginUserId;
+
+@Tag(name = "管理后台 - FMS 会计科目")
+@RestController
+@RequestMapping("/fms/config/subject")
+@Validated
+public class FmsSubjectController {
+
+    @Resource
+    private FmsSubjectService subjectService;
+    @Resource
+    private FmsAuxiliaryTypeService auxiliaryTypeService;
+
+    @PostMapping("/create")
+    @Operation(summary = "创建科目")
+    @PreAuthorize("@ss.hasPermission('fms:config:subject:create')")
+    public CommonResult<Long> createSubject(@Valid @RequestBody FmsSubjectSaveReqVO createReqVO) {
+        return success(subjectService.createSubject(createReqVO, getLoginUserId()));
+    }
+
+    @PutMapping("/update")
+    @Operation(summary = "更新科目")
+    @PreAuthorize("@ss.hasPermission('fms:config:subject:update')")
+    public CommonResult<Boolean> updateSubject(@Valid @RequestBody FmsSubjectSaveReqVO updateReqVO) {
+        subjectService.updateSubject(updateReqVO, getLoginUserId());
+        return success(true);
+    }
+
+    @DeleteMapping("/delete-list")
+    @Operation(summary = "删除科目")
+    @PreAuthorize("@ss.hasPermission('fms:config:subject:delete')")
+    public CommonResult<Boolean> deleteSubjectList(@Valid @RequestBody FmsSubjectDeleteReqVO deleteReqVO) {
+        subjectService.deleteSubjectList(deleteReqVO, getLoginUserId());
+        return success(true);
+    }
+
+    @PutMapping("/update-status")
+    @Operation(summary = "更新科目状态")
+    @PreAuthorize("@ss.hasPermission('fms:config:subject:update')")
+    public CommonResult<Boolean> updateSubjectStatus(@Valid @RequestBody FmsSubjectStatusReqVO statusReqVO) {
+        subjectService.updateSubjectStatus(statusReqVO, getLoginUserId());
+        return success(true);
+    }
+
+    @GetMapping("/get")
+    @Operation(summary = "获得科目")
+    @Parameters({
+            @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024"),
+            @Parameter(name = "id", description = "科目编号", required = true, example = "1024")
+    })
+    @PreAuthorize("@ss.hasPermission('fms:config:subject:query')")
+    public CommonResult<FmsSubjectRespVO> getSubject(@RequestParam("accountSetId") @NotNull Long accountSetId,
+                                                     @RequestParam("id") @NotNull Long id) {
+        FmsSubjectDO subject = subjectService.getSubject(accountSetId, id, getLoginUserId());
+        return success(buildSubjectRespVO(subject));
+    }
+
+    @GetMapping("/get-usage")
+    @Operation(summary = "获得科目使用情况")
+    @Parameters({
+            @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024"),
+            @Parameter(name = "id", description = "科目编号", required = true, example = "1024")
+    })
+    @PreAuthorize("@ss.hasPermission('fms:config:subject:query')")
+    public CommonResult<FmsSubjectUsageRespVO> getSubjectUsage(
+            @RequestParam("accountSetId") @NotNull Long accountSetId,
+            @RequestParam("id") @NotNull Long id) {
+        return success(subjectService.getSubjectUsage(accountSetId, id, getLoginUserId()));
+    }
+
+    @GetMapping("/list")
+    @Operation(summary = "获得科目列表")
+    @PreAuthorize("@ss.hasPermission('fms:config:subject:query')")
+    public CommonResult<List<FmsSubjectRespVO>> getSubjectList(@Valid FmsSubjectListReqVO listReqVO) {
+        List<FmsSubjectDO> subjects = subjectService.getSubjectList(listReqVO, getLoginUserId());
+        return success(buildSubjectRespVOList(subjects));
+    }
+
+    @GetMapping("/simple-list")
+    @Operation(summary = "获得科目精简列表")
+    public CommonResult<List<FmsSubjectRespVO>> getSubjectSimpleList(@Valid FmsSubjectListReqVO listReqVO) {
+        List<FmsSubjectDO> subjects = subjectService.getSubjectList(listReqVO, getLoginUserId());
+        return success(convertList(subjects, subject -> new FmsSubjectRespVO()
+                .setId(subject.getId()).setParentId(subject.getParentId())
+                .setCode(subject.getCode()).setName(subject.getName()).setType(subject.getType())
+                .setBalanceDirection(subject.getBalanceDirection()).setStatus(subject.getStatus())
+                .setLevel(subject.getLevel()).setAuxiliaryTypeIds(subject.getAuxiliaryTypeIds())
+                .setQuantityAccounting(subject.getQuantityAccounting()).setQuantityUnit(subject.getQuantityUnit())));
+    }
+
+    @GetMapping("/export-excel")
+    @Operation(summary = "导出科目")
+    @PreAuthorize("@ss.hasPermission('fms:config:subject:export')")
+    @ApiAccessLog(operateType = OperateTypeEnum.EXPORT)
+    public void exportSubject(@Valid FmsSubjectListReqVO listReqVO,
+            HttpServletResponse response) throws IOException {
+        List<FmsSubjectDO> subjects = subjectService.getSubjectList(listReqVO, getLoginUserId());
+        ExcelUtils.write(response, "科目设置.xlsx", "科目设置", FmsSubjectRespVO.class,
+                buildSubjectRespVOList(subjects));
+    }
+
+    @GetMapping("/get-import-template")
+    @Operation(summary = "获得科目导入模板")
+    @PreAuthorize("@ss.hasPermission('fms:config:subject:import')")
+    @ApiAccessLog(operateType = OperateTypeEnum.EXPORT)
+    public void getSubjectImportTemplate(HttpServletResponse response) throws IOException {
+        List<FmsSubjectImportExcelVO> list = Arrays.asList(
+                FmsSubjectImportExcelVO.builder().code("1001").name("库存现金")
+                        .parentSubjectCode("0").balanceDirection("借").categoryName("流动资产").build(),
+                FmsSubjectImportExcelVO.builder().code("100101").name("人民币现金")
+                        .parentSubjectCode("1001").balanceDirection("借").categoryName("流动资产")
+                        .auxiliaryNames("部门/职员").build());
+        ExcelUtils.write(response, "科目导入模板.xlsx", "科目列表", FmsSubjectImportExcelVO.class, list);
+    }
+
+    @PostMapping("/import")
+    @Operation(summary = "导入科目")
+    @Parameters({
+            @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024"),
+            @Parameter(name = "file", description = "Excel 文件", required = true)
+    })
+    @PreAuthorize("@ss.hasPermission('fms:config:subject:import')")
+    @ApiAccessLog(operateType = OperateTypeEnum.IMPORT)
+    public CommonResult<FmsSubjectImportRespVO> importSubject(
+            @RequestParam("accountSetId") @NotNull Long accountSetId,
+            @RequestParam("file") MultipartFile file) throws IOException {
+        List<FmsSubjectImportExcelVO> importSubjects = ExcelUtils.read(file, FmsSubjectImportExcelVO.class);
+        return success(subjectService.importSubjectList(accountSetId, importSubjects, getLoginUserId()));
+    }
+
+    // ==================== 拼接 VO ====================
+
+    private List<FmsSubjectRespVO> buildSubjectRespVOList(List<FmsSubjectDO> subjects) {
+        Map<Long, FmsAuxiliaryTypeDO> auxiliaryTypeMap = auxiliaryTypeService.getAuxiliaryTypeMap(
+                convertSetByFlatMap(subjects, FmsSubjectDO::getAuxiliaryTypeIds, List::stream));
+        return convertList(subjects, subject -> {
+            FmsSubjectRespVO subjectVO = BeanUtils.toBean(subject, FmsSubjectRespVO.class)
+                    .setCategoryDictValue(subject.getType() + "-" + subject.getCategory());
+            subjectVO.setAuxiliaryTypeNames(convertList(subject.getAuxiliaryTypeIds(),
+                    auxiliaryTypeId -> auxiliaryTypeMap.get(auxiliaryTypeId).getName()));
+            if (Boolean.FALSE.equals(subject.getQuantityAccounting())) {
+                subjectVO.setQuantityUnit("");
+            }
+            return subjectVO;
+        });
+    }
+
+    private FmsSubjectRespVO buildSubjectRespVO(FmsSubjectDO subject) {
+        return subject == null ? null
+                : CollUtil.getFirst(buildSubjectRespVOList(Collections.singletonList(subject)));
+    }
+
+}
@@ -0,0 +1,89 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config;
+
+import cn.iocoder.yudao.framework.common.pojo.CommonResult;
+import cn.iocoder.yudao.framework.common.util.object.BeanUtils;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.vouchertemplatecategory.FmsVoucherTemplateCategoryRespVO;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.vouchertemplatecategory.FmsVoucherTemplateCategorySaveReqVO;
+import cn.iocoder.yudao.module.fms.dal.dataobject.config.FmsVoucherTemplateCategoryDO;
+import cn.iocoder.yudao.module.fms.service.config.FmsAccountSetService;
+import cn.iocoder.yudao.module.fms.service.config.FmsVoucherTemplateService;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.annotation.Resource;
+import jakarta.validation.Valid;
+import jakarta.validation.constraints.NotNull;
+import org.springframework.security.access.prepost.PreAuthorize;
+import org.springframework.validation.annotation.Validated;
+import org.springframework.web.bind.annotation.DeleteMapping;
+import org.springframework.web.bind.annotation.GetMapping;
+import org.springframework.web.bind.annotation.PostMapping;
+import org.springframework.web.bind.annotation.PutMapping;
+import org.springframework.web.bind.annotation.RequestBody;
+import org.springframework.web.bind.annotation.RequestMapping;
+import org.springframework.web.bind.annotation.RequestParam;
+import org.springframework.web.bind.annotation.RestController;
+
+import java.util.List;
+
+import static cn.iocoder.yudao.framework.common.pojo.CommonResult.success;
+import static cn.iocoder.yudao.framework.common.util.collection.CollectionUtils.convertList;
+import static cn.iocoder.yudao.framework.security.core.util.SecurityFrameworkUtils.getLoginUserId;
+
+@Tag(name = "管理后台 - FMS 凭证模板分类")
+@RestController
+@RequestMapping("/fms/config/voucher-template-category")
+@Validated
+public class FmsVoucherTemplateCategoryController {
+
+    @Resource
+    private FmsVoucherTemplateService voucherTemplateService;
+    @Resource
+    private FmsAccountSetService accountSetService;
+
+    @PostMapping("/create")
+    @Operation(summary = "创建凭证模板分类")
+    @PreAuthorize("@ss.hasPermission('fms:config:voucher-template-category:create')")
+    public CommonResult<Long> createTemplateCategory(
+            @Valid @RequestBody FmsVoucherTemplateCategorySaveReqVO createReqVO) {
+        return success(voucherTemplateService.createTemplateCategory(createReqVO, getLoginUserId()));
+    }
+
+    @PutMapping("/update")
+    @Operation(summary = "修改凭证模板分类")
+    @PreAuthorize("@ss.hasPermission('fms:config:voucher-template-category:update')")
+    public CommonResult<Boolean> updateTemplateCategory(
+            @Valid @RequestBody FmsVoucherTemplateCategorySaveReqVO updateReqVO) {
+        voucherTemplateService.updateTemplateCategory(updateReqVO, getLoginUserId());
+        return success(true);
+    }
+
+    @DeleteMapping("/delete")
+    @Operation(summary = "删除凭证模板分类")
+    @PreAuthorize("@ss.hasPermission('fms:config:voucher-template-category:delete')")
+    public CommonResult<Boolean> deleteTemplateCategory(@RequestParam("accountSetId") @NotNull Long accountSetId,
+                                                        @RequestParam("id") @NotNull Long id) {
+        voucherTemplateService.deleteTemplateCategory(accountSetId, id, getLoginUserId());
+        return success(true);
+    }
+
+    @GetMapping("/list")
+    @Operation(summary = "获得凭证模板分类列表")
+    @PreAuthorize("@ss.hasPermission('fms:config:voucher-template-category:query')")
+    public CommonResult<List<FmsVoucherTemplateCategoryRespVO>> getTemplateCategoryList(
+            @RequestParam("accountSetId") @NotNull Long accountSetId) {
+        accountSetService.validateAccountSetReadPermission(accountSetId, getLoginUserId());
+        List<FmsVoucherTemplateCategoryDO> categories = voucherTemplateService.getTemplateCategoryList(accountSetId);
+        return success(BeanUtils.toBean(categories, FmsVoucherTemplateCategoryRespVO.class));
+    }
+
+    @GetMapping("/simple-list")
+    @Operation(summary = "获得凭证模板分类精简列表", description = "主要用于前端的下拉选项")
+    public CommonResult<List<FmsVoucherTemplateCategoryRespVO>> getTemplateCategorySimpleList(
+            @RequestParam("accountSetId") @NotNull Long accountSetId) {
+        accountSetService.validateAccountSetReadPermission(accountSetId, getLoginUserId());
+        List<FmsVoucherTemplateCategoryDO> categories = voucherTemplateService.getTemplateCategoryList(accountSetId);
+        return success(convertList(categories, category -> new FmsVoucherTemplateCategoryRespVO()
+                .setId(category.getId()).setName(category.getName())));
+    }
+
+}
@@ -0,0 +1,100 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config;
+
+import cn.iocoder.yudao.framework.common.pojo.CommonResult;
+import cn.iocoder.yudao.framework.common.util.object.BeanUtils;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.vouchertemplate.FmsVoucherTemplateRespVO;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.vouchertemplate.FmsVoucherTemplateSaveReqVO;
+import cn.iocoder.yudao.module.fms.dal.dataobject.config.FmsVoucherTemplateCategoryDO;
+import cn.iocoder.yudao.module.fms.dal.dataobject.config.FmsVoucherTemplateDO;
+import cn.iocoder.yudao.module.fms.service.config.FmsAccountSetService;
+import cn.iocoder.yudao.module.fms.service.config.FmsVoucherTemplateService;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.annotation.Resource;
+import jakarta.validation.Valid;
+import jakarta.validation.constraints.NotNull;
+import org.springframework.security.access.prepost.PreAuthorize;
+import org.springframework.validation.annotation.Validated;
+import org.springframework.web.bind.annotation.DeleteMapping;
+import org.springframework.web.bind.annotation.GetMapping;
+import org.springframework.web.bind.annotation.PostMapping;
+import org.springframework.web.bind.annotation.PutMapping;
+import org.springframework.web.bind.annotation.RequestBody;
+import org.springframework.web.bind.annotation.RequestMapping;
+import org.springframework.web.bind.annotation.RequestParam;
+import org.springframework.web.bind.annotation.RestController;
+
+import java.util.List;
+import java.util.Map;
+
+import static cn.iocoder.yudao.framework.common.pojo.CommonResult.success;
+import static cn.iocoder.yudao.framework.common.util.collection.MapUtils.findAndThen;
+import static cn.iocoder.yudao.framework.security.core.util.SecurityFrameworkUtils.getLoginUserId;
+
+@Tag(name = "管理后台 - FMS 凭证模板")
+@RestController
+@RequestMapping("/fms/config/voucher-template")
+@Validated
+public class FmsVoucherTemplateController {
+
+    @Resource
+    private FmsVoucherTemplateService voucherTemplateService;
+    @Resource
+    private FmsAccountSetService accountSetService;
+
+    @PostMapping("/create")
+    @Operation(summary = "创建凭证模板")
+    @PreAuthorize("@ss.hasPermission('fms:config:voucher-template:create')")
+    public CommonResult<Long> createVoucherTemplate(
+            @Valid @RequestBody FmsVoucherTemplateSaveReqVO createReqVO) {
+        return success(voucherTemplateService.createVoucherTemplate(createReqVO, getLoginUserId()));
+    }
+
+    @PutMapping("/update")
+    @Operation(summary = "修改凭证模板")
+    @PreAuthorize("@ss.hasPermission('fms:config:voucher-template:update')")
+    public CommonResult<Boolean> updateVoucherTemplate(
+            @Valid @RequestBody FmsVoucherTemplateSaveReqVO updateReqVO) {
+        voucherTemplateService.updateVoucherTemplate(updateReqVO, getLoginUserId());
+        return success(true);
+    }
+
+    @DeleteMapping("/delete")
+    @Operation(summary = "删除凭证模板")
+    @PreAuthorize("@ss.hasPermission('fms:config:voucher-template:delete')")
+    public CommonResult<Boolean> deleteVoucherTemplate(@RequestParam("accountSetId") @NotNull Long accountSetId,
+                                                       @RequestParam("id") @NotNull Long id) {
+        voucherTemplateService.deleteVoucherTemplate(accountSetId, id, getLoginUserId());
+        return success(true);
+    }
+
+    @GetMapping("/list")
+    @Operation(summary = "获得凭证模板列表")
+    @PreAuthorize("@ss.hasPermission('fms:config:voucher-template:query')")
+    public CommonResult<List<FmsVoucherTemplateRespVO>> getVoucherTemplateList(
+            @RequestParam("accountSetId") @NotNull Long accountSetId) {
+        accountSetService.validateAccountSetReadPermission(accountSetId, getLoginUserId());
+        return success(buildVoucherTemplateRespVOList(accountSetId));
+    }
+
+    @GetMapping("/simple-list")
+    @Operation(summary = "获得凭证模板精简列表", description = "主要用于录凭证时套用凭证模板")
+    public CommonResult<List<FmsVoucherTemplateRespVO>> getVoucherTemplateSimpleList(
+            @RequestParam("accountSetId") @NotNull Long accountSetId) {
+        accountSetService.validateAccountSetReadPermission(accountSetId, getLoginUserId());
+        return success(buildVoucherTemplateRespVOList(accountSetId));
+    }
+
+    // ==================== 拼接 VO ====================
+
+    private List<FmsVoucherTemplateRespVO> buildVoucherTemplateRespVOList(Long accountSetId) {
+        Map<Long, FmsVoucherTemplateCategoryDO> categoryMap =
+                voucherTemplateService.getTemplateCategoryMap(accountSetId);
+        List<FmsVoucherTemplateDO> templates = voucherTemplateService.getVoucherTemplateList(accountSetId);
+        return BeanUtils.toBean(templates, FmsVoucherTemplateRespVO.class, template -> {
+            findAndThen(categoryMap, template.getCategoryId(),
+                    category -> template.setCategoryName(category.getName()));
+        });
+    }
+
+}
@@ -0,0 +1,93 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config;
+
+import cn.iocoder.yudao.framework.common.pojo.CommonResult;
+import cn.iocoder.yudao.framework.common.util.object.BeanUtils;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.voucherword.FmsVoucherWordRespVO;
+import cn.iocoder.yudao.module.fms.controller.admin.config.vo.voucherword.FmsVoucherWordSaveReqVO;
+import cn.iocoder.yudao.module.fms.dal.dataobject.config.FmsVoucherWordDO;
+import cn.iocoder.yudao.module.fms.service.config.FmsVoucherWordService;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.Parameter;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.annotation.Resource;
+import jakarta.validation.Valid;
+import jakarta.validation.constraints.NotNull;
+import org.springframework.security.access.prepost.PreAuthorize;
+import org.springframework.validation.annotation.Validated;
+import org.springframework.web.bind.annotation.DeleteMapping;
+import org.springframework.web.bind.annotation.GetMapping;
+import org.springframework.web.bind.annotation.PostMapping;
+import org.springframework.web.bind.annotation.PutMapping;
+import org.springframework.web.bind.annotation.RequestBody;
+import org.springframework.web.bind.annotation.RequestMapping;
+import org.springframework.web.bind.annotation.RequestParam;
+import org.springframework.web.bind.annotation.RestController;
+
+import java.util.List;
+
+import static cn.iocoder.yudao.framework.common.pojo.CommonResult.success;
+import static cn.iocoder.yudao.framework.common.util.collection.CollectionUtils.convertList;
+import static cn.iocoder.yudao.framework.security.core.util.SecurityFrameworkUtils.getLoginUserId;
+
+/**
+ * FMS 凭证字 Controller
+ *
+ * @author 芋道源码
+ */
+@Tag(name = "管理后台 - FMS 凭证字")
+@RestController
+@RequestMapping("/fms/config/voucher-word")
+@Validated
+public class FmsVoucherWordController {
+
+    @Resource
+    private FmsVoucherWordService voucherWordService;
+
+    @PostMapping("/create")
+    @Operation(summary = "创建凭证字")
+    @PreAuthorize("@ss.hasPermission('fms:config:voucher-word:create')")
+    public CommonResult<Long> createVoucherWord(@Valid @RequestBody FmsVoucherWordSaveReqVO createReqVO) {
+        return success(voucherWordService.createVoucherWord(createReqVO, getLoginUserId()));
+    }
+
+    @PutMapping("/update")
+    @Operation(summary = "修改凭证字")
+    @PreAuthorize("@ss.hasPermission('fms:config:voucher-word:update')")
+    public CommonResult<Boolean> updateVoucherWord(@Valid @RequestBody FmsVoucherWordSaveReqVO updateReqVO) {
+        voucherWordService.updateVoucherWord(updateReqVO, getLoginUserId());
+        return success(true);
+    }
+
+    @DeleteMapping("/delete")
+    @Operation(summary = "删除凭证字")
+    @Parameter(name = "id", description = "凭证字编号", required = true, example = "1024")
+    @PreAuthorize("@ss.hasPermission('fms:config:voucher-word:delete')")
+    public CommonResult<Boolean> deleteVoucherWord(
+            @RequestParam("accountSetId") @NotNull Long accountSetId,
+            @RequestParam("id") @NotNull Long id) {
+        voucherWordService.deleteVoucherWord(accountSetId, id, getLoginUserId());
+        return success(true);
+    }
+
+    @GetMapping("/list")
+    @Operation(summary = "获得凭证字管理列表")
+    @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024")
+    @PreAuthorize("@ss.hasPermission('fms:config:voucher-word:query')")
+    public CommonResult<List<FmsVoucherWordRespVO>> getVoucherWordList(
+            @RequestParam("accountSetId") @NotNull Long accountSetId) {
+        List<FmsVoucherWordDO> list = voucherWordService.getVoucherWordList(accountSetId, getLoginUserId());
+        return success(BeanUtils.toBean(list, FmsVoucherWordRespVO.class));
+    }
+
+    @GetMapping("/simple-list")
+    @Operation(summary = "获得凭证字精简列表")
+    @Parameter(name = "accountSetId", description = "账套编号", required = true, example = "1024")
+    public CommonResult<List<FmsVoucherWordRespVO>> getVoucherWordSimpleList(
+            @RequestParam("accountSetId") @NotNull Long accountSetId) {
+        return success(convertList(voucherWordService.getVoucherWordList(
+                accountSetId, getLoginUserId()), voucherWord -> new FmsVoucherWordRespVO()
+                .setId(voucherWord.getId()).setName(voucherWord.getName())
+                .setDefaultStatus(voucherWord.getDefaultStatus())));
+    }
+
+}
@@ -0,0 +1,55 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.accountset;
+
+import cn.iocoder.yudao.framework.common.validation.InEnum;
+import cn.iocoder.yudao.module.fms.enums.config.FmsAccountingStandardEnum;
+import cn.iocoder.yudao.module.fms.enums.config.FmsCurrencyPresetEnum;
+import cn.iocoder.yudao.module.fms.enums.ledger.FmsLedgerBalanceModeEnum;
+import io.swagger.v3.oas.annotations.media.Schema;
+import jakarta.validation.constraints.NotBlank;
+import jakarta.validation.constraints.NotNull;
+import jakarta.validation.constraints.Max;
+import jakarta.validation.constraints.Min;
+import jakarta.validation.constraints.Size;
+import lombok.Data;
+
+import java.time.LocalDateTime;
+
+@Schema(description = "管理后台 - FMS 账套初始化 Request VO")
+@Data
+public class FmsAccountSetInitializeReqVO {
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    @NotNull(message = "账套编号不能为空")
+    private Long accountSetId;
+
+    @Schema(description = "本位币编码", requiredMode = Schema.RequiredMode.REQUIRED, example = "RMB")
+    @NotBlank(message = "本位币不能为空")
+    @InEnum(value = FmsCurrencyPresetEnum.class, message = "本位币必须是 {value}")
+    private String currencyCode;
+
+    @Schema(description = "启用期间", requiredMode = Schema.RequiredMode.REQUIRED)
+    @NotNull(message = "启用期间不能为空")
+    private LocalDateTime startTime;
+
+    @Schema(description = "会计制度", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    @NotNull(message = "会计制度不能为空")
+    @InEnum(value = FmsAccountingStandardEnum.class, message = "会计制度必须是 {value}")
+    private Integer standard;
+
+    @Schema(description = "科目层级", requiredMode = Schema.RequiredMode.REQUIRED, example = "4")
+    @NotNull(message = "科目层级不能为空")
+    @Min(value = 1, message = "科目层级不能小于 1")
+    @Max(value = 8, message = "科目层级不能大于 8")
+    private Integer level;
+
+    @Schema(description = "科目编码规则", requiredMode = Schema.RequiredMode.REQUIRED, example = "4-2-2-2")
+    @NotBlank(message = "科目编码规则不能为空")
+    @Size(max = 64, message = "科目编码规则不能超过 64 个字符")
+    private String subjectCodeRule;
+
+    @Schema(description = "账簿余额方向模式", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    @NotNull(message = "账簿余额方向模式不能为空")
+    @InEnum(FmsLedgerBalanceModeEnum.class)
+    private Integer ledgerBalanceMode;
+
+}
@@ -0,0 +1,95 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.accountset;
+
+import io.swagger.v3.oas.annotations.media.Schema;
+import lombok.Data;
+
+import java.time.LocalDateTime;
+
+@Schema(description = "管理后台 - FMS 账套 Response VO")
+@Data
+public class FmsAccountSetRespVO {
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    private Long id;
+
+    @Schema(description = "公司编码", requiredMode = Schema.RequiredMode.REQUIRED, example = "WK001")
+    private String companyCode;
+
+    @Schema(description = "公司名称", requiredMode = Schema.RequiredMode.REQUIRED, example = "测试科技有限公司")
+    private String companyName;
+
+    @Schema(description = "公司简介", example = "专注企业数字化服务")
+    private String companyProfile;
+
+    @Schema(description = "所在行业", example = "软件和信息技术服务业")
+    private String industry;
+
+    @Schema(description = "所在地", example = "上海市浦东新区")
+    private String location;
+
+    @Schema(description = "法人代表", example = "张三")
+    private String legalRepresentative;
+
+    @Schema(description = "法人身份证号", example = "310101199001011234")
+    private String legalRepresentativeIdNumber;
+
+    @Schema(description = "营业执照号", example = "91310000MA1K123456")
+    private String businessLicenseNumber;
+
+    @Schema(description = "组织机构代码", example = "MA1K12345")
+    private String organizationCode;
+
+    @Schema(description = "备注", example = "一般纳税人")
+    private String remark;
+
+    @Schema(description = "联系人", example = "李四")
+    private String contactName;
+
+    @Schema(description = "办公电话", example = "021-12345678")
+    private String officeTelephone;
+
+    @Schema(description = "手机号码", example = "15601691399")
+    private String mobile;
+
+    @Schema(description = "传真号码", example = "021-87654321")
+    private String faxNumber;
+
+    @Schema(description = "QQ 号码", example = "12345678")
+    private String qqNumber;
+
+    @Schema(description = "邮箱", example = "finance@example.com")
+    private String email;
+
+    @Schema(description = "其他联系方式", example = "企业微信：wk-finance")
+    private String otherContact;
+
+    @Schema(description = "详细地址", example = "张江高科技园区 1 号楼")
+    private String address;
+
+    @Schema(description = "币种编号", example = "1024")
+    private Long currencyId;
+
+    @Schema(description = "启用期间")
+    private LocalDateTime startTime;
+
+    @Schema(description = "会计制度", example = "1")
+    private Integer standard;
+
+    @Schema(description = "是否已初始化", requiredMode = Schema.RequiredMode.REQUIRED, example = "true")
+    private Boolean initialized;
+
+    @Schema(description = "创建时间", requiredMode = Schema.RequiredMode.REQUIRED)
+    private LocalDateTime createTime;
+
+    // ==================== 来自 FmsAccountUserDO ====================
+
+    @Schema(description = "是否默认账套", requiredMode = Schema.RequiredMode.REQUIRED, example = "true")
+    private Boolean defaultStatus;
+
+    @Schema(description = "是否账套创建人", requiredMode = Schema.RequiredMode.REQUIRED, example = "true")
+    private Boolean founder;
+
+    @Schema(description = "当前用户的成员权限级别", requiredMode = Schema.RequiredMode.REQUIRED, example = "3")
+    private Integer level;
+
+}
@@ -0,0 +1,110 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.accountset;
+
+import com.mzt.logapi.starter.annotation.DiffLogField;
+import io.swagger.v3.oas.annotations.media.Schema;
+import jakarta.validation.constraints.Email;
+import jakarta.validation.constraints.NotBlank;
+import jakarta.validation.constraints.Size;
+import lombok.Data;
+
+@Schema(description = "管理后台 - FMS 账套新增/修改 Request VO")
+@Data
+public class FmsAccountSetSaveReqVO {
+
+    @Schema(description = "账套编号", example = "1024")
+    private Long id;
+
+    @Schema(description = "公司编码", requiredMode = Schema.RequiredMode.REQUIRED, example = "WK001")
+    @NotBlank(message = "公司编码不能为空")
+    @Size(max = 64, message = "公司编码不能超过 64 个字符")
+    @DiffLogField(name = "公司编码")
+    private String companyCode;
+
+    @Schema(description = "公司名称", requiredMode = Schema.RequiredMode.REQUIRED, example = "测试科技有限公司")
+    @NotBlank(message = "公司名称不能为空")
+    @Size(max = 255, message = "公司名称不能超过 255 个字符")
+    @DiffLogField(name = "公司名称")
+    private String companyName;
+
+    @Schema(description = "公司简介", example = "专注企业数字化服务")
+    @Size(max = 500, message = "公司简介不能超过 500 个字符")
+    @DiffLogField(name = "公司简介")
+    private String companyProfile;
+
+    @Schema(description = "所在行业", example = "软件和信息技术服务业")
+    @Size(max = 255, message = "所在行业不能超过 255 个字符")
+    @DiffLogField(name = "所在行业")
+    private String industry;
+
+    @Schema(description = "所在地", example = "上海市浦东新区")
+    @Size(max = 255, message = "所在地不能超过 255 个字符")
+    @DiffLogField(name = "所在地")
+    private String location;
+
+    @Schema(description = "法人代表", example = "张三")
+    @Size(max = 255, message = "法人代表不能超过 255 个字符")
+    @DiffLogField(name = "法人代表")
+    private String legalRepresentative;
+
+    @Schema(description = "法人身份证号", example = "310101199001011234")
+    @Size(max = 255, message = "法人身份证号不能超过 255 个字符")
+    @DiffLogField(name = "法人身份证号")
+    private String legalRepresentativeIdNumber;
+
+    @Schema(description = "营业执照号", example = "91310000MA1K123456")
+    @Size(max = 255, message = "营业执照号不能超过 255 个字符")
+    @DiffLogField(name = "营业执照号")
+    private String businessLicenseNumber;
+
+    @Schema(description = "组织机构代码", example = "MA1K12345")
+    @Size(max = 255, message = "组织机构代码不能超过 255 个字符")
+    @DiffLogField(name = "组织机构代码")
+    private String organizationCode;
+
+    @Schema(description = "备注", example = "一般纳税人")
+    @Size(max = 500, message = "备注不能超过 500 个字符")
+    @DiffLogField(name = "备注")
+    private String remark;
+
+    @Schema(description = "联系人", example = "李四")
+    @Size(max = 255, message = "联系人不能超过 255 个字符")
+    @DiffLogField(name = "联系人")
+    private String contactName;
+
+    @Schema(description = "办公电话", example = "021-12345678")
+    @Size(max = 32, message = "办公电话不能超过 32 个字符")
+    @DiffLogField(name = "办公电话")
+    private String officeTelephone;
+
+    @Schema(description = "手机号码", example = "15601691399")
+    @Size(max = 32, message = "手机号码不能超过 32 个字符")
+    @DiffLogField(name = "手机号码")
+    private String mobile;
+
+    @Schema(description = "传真号码", example = "021-87654321")
+    @Size(max = 32, message = "传真号码不能超过 32 个字符")
+    @DiffLogField(name = "传真号码")
+    private String faxNumber;
+
+    @Schema(description = "QQ 号码", example = "12345678")
+    @Size(max = 255, message = "QQ 号码不能超过 255 个字符")
+    @DiffLogField(name = "QQ 号码")
+    private String qqNumber;
+
+    @Schema(description = "邮箱", example = "finance@example.com")
+    @Email(message = "邮箱格式不正确")
+    @Size(max = 255, message = "邮箱不能超过 255 个字符")
+    @DiffLogField(name = "邮箱")
+    private String email;
+
+    @Schema(description = "其他联系方式", example = "企业微信：wk-finance")
+    @Size(max = 255, message = "其他联系方式不能超过 255 个字符")
+    @DiffLogField(name = "其他联系方式")
+    private String otherContact;
+
+    @Schema(description = "详细地址", example = "张江高科技园区 1 号楼")
+    @Size(max = 255, message = "详细地址不能超过 255 个字符")
+    @DiffLogField(name = "详细地址")
+    private String address;
+
+}
@@ -0,0 +1,37 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.accountuser;
+
+import io.swagger.v3.oas.annotations.media.Schema;
+import lombok.Data;
+
+@Schema(description = "管理后台 - FMS 账套用户 Response VO")
+@Data
+public class FmsAccountUserRespVO {
+
+    @Schema(description = "后台用户编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    private Long userId;
+
+    @Schema(description = "用户昵称", example = "芋道")
+    private String nickname;
+
+    @Schema(description = "部门名称", example = "财务部")
+    private String deptName;
+
+    @Schema(description = "手机号码", example = "15601691399")
+    private String mobile;
+
+    @Schema(description = "用户邮箱", example = "finance@example.com")
+    private String email;
+
+    @Schema(description = "用户状态", example = "0")
+    private Integer status;
+
+    @Schema(description = "是否默认账套", requiredMode = Schema.RequiredMode.REQUIRED, example = "true")
+    private Boolean defaultStatus;
+
+    @Schema(description = "是否账套创建人", requiredMode = Schema.RequiredMode.REQUIRED, example = "true")
+    private Boolean founder;
+
+    @Schema(description = "成员权限级别", requiredMode = Schema.RequiredMode.REQUIRED, example = "2")
+    private Integer level;
+
+}
@@ -0,0 +1,42 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.accountuser;
+
+import cn.iocoder.yudao.framework.common.validation.InEnum;
+import cn.iocoder.yudao.module.fms.enums.config.FmsAccountUserLevelEnum;
+import io.swagger.v3.oas.annotations.media.Schema;
+import jakarta.validation.Valid;
+import jakarta.validation.constraints.NotNull;
+import jakarta.validation.constraints.Size;
+import lombok.Data;
+
+import java.util.List;
+
+@Schema(description = "管理后台 - FMS 账套用户更新 Request VO")
+@Data
+public class FmsAccountUserUpdateReqVO {
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    @NotNull(message = "账套编号不能为空")
+    private Long accountSetId;
+
+    @Schema(description = "账套成员数组", requiredMode = Schema.RequiredMode.REQUIRED)
+    @NotNull(message = "账套成员数组不能为空")
+    @Size(max = 100, message = "单个账套最多授权 100 名成员")
+    @Valid
+    private List<Member> members;
+
+    @Schema(description = "管理后台 - FMS 账套成员")
+    @Data
+    public static class Member {
+
+        @Schema(description = "后台用户编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+        @NotNull(message = "成员用户编号不能为空")
+        private Long userId;
+
+        @Schema(description = "成员权限级别", requiredMode = Schema.RequiredMode.REQUIRED, example = "2")
+        @NotNull(message = "成员权限级别不能为空")
+        @InEnum(FmsAccountUserLevelEnum.class)
+        private Integer level;
+
+    }
+
+}
@@ -0,0 +1,38 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.auxiliaryitem;
+
+import cn.idev.excel.annotation.ExcelProperty;
+import jakarta.validation.constraints.NotBlank;
+import jakarta.validation.constraints.Size;
+import lombok.Data;
+
+/**
+ * FMS 辅助核算项目 Excel 导入 VO
+ *
+ * @author 芋道源码
+ */
+@Data
+public class FmsAuxiliaryItemImportExcelVO {
+
+    @ExcelProperty("编码")
+    @NotBlank(message = "编码不能为空")
+    @Size(max = 64, message = "编码长度不能超过 64 个字符")
+    private String code;
+
+    @ExcelProperty("名称")
+    @NotBlank(message = "名称不能为空")
+    @Size(max = 255, message = "名称长度不能超过 255 个字符")
+    private String name;
+
+    @ExcelProperty("备注")
+    @Size(max = 500, message = "备注长度不能超过 500 个字符")
+    private String remark;
+
+    @ExcelProperty("规格")
+    @Size(max = 255, message = "规格长度不能超过 255 个字符")
+    private String specification;
+
+    @ExcelProperty("单位")
+    @Size(max = 255, message = "单位长度不能超过 255 个字符")
+    private String unit;
+
+}
@@ -0,0 +1,27 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.auxiliaryitem;
+
+import io.swagger.v3.oas.annotations.media.Schema;
+import lombok.Data;
+
+import java.util.List;
+import java.util.Map;
+
+/**
+ * FMS 辅助核算项目导入结果 Response VO
+ *
+ * @author 芋道源码
+ */
+@Schema(description = "管理后台 - FMS 辅助核算项目导入结果 Response VO")
+@Data
+public class FmsAuxiliaryItemImportRespVO {
+
+    @Schema(description = "总数量", requiredMode = Schema.RequiredMode.REQUIRED)
+    private Integer totalCount;
+
+    @Schema(description = "成功编码数组", requiredMode = Schema.RequiredMode.REQUIRED)
+    private List<String> successItemCodes;
+
+    @Schema(description = "失败原因 Map", requiredMode = Schema.RequiredMode.REQUIRED)
+    private Map<String, String> failureReasons;
+
+}
@@ -0,0 +1,30 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.auxiliaryitem;
+
+import cn.iocoder.yudao.framework.common.pojo.PageParam;
+import io.swagger.v3.oas.annotations.media.Schema;
+import jakarta.validation.constraints.NotNull;
+import lombok.Data;
+import lombok.EqualsAndHashCode;
+
+/**
+ * FMS 辅助核算项目分页 Request VO
+ *
+ * @author 芋道源码
+ */
+@Schema(description = "管理后台 - FMS 辅助核算项目分页 Request VO")
+@Data
+@EqualsAndHashCode(callSuper = true)
+public class FmsAuxiliaryItemPageReqVO extends PageParam {
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    @NotNull(message = "账套编号不能为空")
+    private Long accountSetId;
+
+    @Schema(description = "辅助核算类别编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    @NotNull(message = "辅助核算类别编号不能为空")
+    private Long auxiliaryTypeId;
+
+    @Schema(description = "关键词，匹配编码或名称", example = "测试")
+    private String search;
+
+}
@@ -0,0 +1,55 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.auxiliaryitem;
+
+import cn.idev.excel.annotation.ExcelIgnoreUnannotated;
+import cn.idev.excel.annotation.ExcelProperty;
+import io.swagger.v3.oas.annotations.media.Schema;
+import lombok.Data;
+
+import java.time.LocalDateTime;
+
+/**
+ * FMS 辅助核算项目 Response VO
+ *
+ * @author 芋道源码
+ */
+@Schema(description = "管理后台 - FMS 辅助核算项目 Response VO")
+@Data
+@ExcelIgnoreUnannotated
+public class FmsAuxiliaryItemRespVO {
+
+    @Schema(description = "编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    private Long id;
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    private Long accountSetId;
+
+    @Schema(description = "辅助核算类别编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    private Long auxiliaryTypeId;
+
+    @Schema(description = "编码", requiredMode = Schema.RequiredMode.REQUIRED, example = "KH001")
+    @ExcelProperty("编码")
+    private String code;
+
+    @Schema(description = "名称", requiredMode = Schema.RequiredMode.REQUIRED, example = "上海测试数字科技有限公司")
+    @ExcelProperty("名称")
+    private String name;
+
+    @Schema(description = "备注", example = "重点客户")
+    @ExcelProperty("备注")
+    private String remark;
+
+    @Schema(description = "规格", example = "标准版")
+    @ExcelProperty("规格")
+    private String specification;
+
+    @Schema(description = "单位", example = "台")
+    @ExcelProperty("单位")
+    private String unit;
+
+    @Schema(description = "状态", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    private Integer status;
+
+    @Schema(description = "创建时间", requiredMode = Schema.RequiredMode.REQUIRED)
+    private LocalDateTime createTime;
+
+}
@@ -0,0 +1,51 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.auxiliaryitem;
+
+import io.swagger.v3.oas.annotations.media.Schema;
+import jakarta.validation.constraints.NotBlank;
+import jakarta.validation.constraints.NotNull;
+import jakarta.validation.constraints.Size;
+import lombok.Data;
+
+/**
+ * FMS 辅助核算项目创建或修改 Request VO
+ *
+ * @author 芋道源码
+ */
+@Schema(description = "管理后台 - FMS 辅助核算项目创建或修改 Request VO")
+@Data
+public class FmsAuxiliaryItemSaveReqVO {
+
+    @Schema(description = "编号", example = "1024")
+    private Long id;
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    @NotNull(message = "账套编号不能为空")
+    private Long accountSetId;
+
+    @Schema(description = "辅助核算类别编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    @NotNull(message = "辅助核算类别编号不能为空")
+    private Long auxiliaryTypeId;
+
+    @Schema(description = "编码", requiredMode = Schema.RequiredMode.REQUIRED, example = "KH001")
+    @NotBlank(message = "编码不能为空")
+    @Size(max = 64, message = "编码长度不能超过 64 个字符")
+    private String code;
+
+    @Schema(description = "名称", requiredMode = Schema.RequiredMode.REQUIRED, example = "上海测试数字科技有限公司")
+    @NotBlank(message = "名称不能为空")
+    @Size(max = 255, message = "名称长度不能超过 255 个字符")
+    private String name;
+
+    @Schema(description = "备注", example = "重点客户")
+    @Size(max = 500, message = "备注长度不能超过 500 个字符")
+    private String remark;
+
+    @Schema(description = "规格", example = "标准版")
+    @Size(max = 255, message = "规格长度不能超过 255 个字符")
+    private String specification;
+
+    @Schema(description = "单位", example = "台")
+    @Size(max = 255, message = "单位长度不能超过 255 个字符")
+    private String unit;
+
+}
@@ -0,0 +1,31 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.auxiliaryitem;
+
+import cn.iocoder.yudao.framework.common.validation.InEnum;
+import cn.iocoder.yudao.framework.common.enums.CommonStatusEnum;
+import io.swagger.v3.oas.annotations.media.Schema;
+import jakarta.validation.constraints.NotNull;
+import lombok.Data;
+
+/**
+ * FMS 辅助核算项目状态更新 Request VO
+ *
+ * @author 芋道源码
+ */
+@Schema(description = "管理后台 - FMS 辅助核算项目状态更新 Request VO")
+@Data
+public class FmsAuxiliaryItemStatusReqVO {
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    @NotNull(message = "账套编号不能为空")
+    private Long accountSetId;
+
+    @Schema(description = "编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    @NotNull(message = "编号不能为空")
+    private Long id;
+
+    @Schema(description = "状态", requiredMode = Schema.RequiredMode.REQUIRED, example = "0")
+    @NotNull(message = "状态不能为空")
+    @InEnum(CommonStatusEnum.class)
+    private Integer status;
+
+}
@@ -0,0 +1,30 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.auxiliarytype;
+
+import io.swagger.v3.oas.annotations.media.Schema;
+import lombok.Data;
+
+/**
+ * FMS 辅助核算类别 Response VO
+ *
+ * @author 芋道源码
+ */
+@Schema(description = "管理后台 - FMS 辅助核算类别 Response VO")
+@Data
+public class FmsAuxiliaryTypeRespVO {
+
+    @Schema(description = "编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    private Long id;
+
+    @Schema(description = "名称", requiredMode = Schema.RequiredMode.REQUIRED, example = "客户")
+    private String name;
+
+    @Schema(description = "是否系统预置", requiredMode = Schema.RequiredMode.REQUIRED)
+    private Boolean systemPreset;
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    private Long accountSetId;
+
+    @Schema(description = "类型", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    private Integer type;
+
+}
@@ -0,0 +1,30 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.auxiliarytype;
+
+import io.swagger.v3.oas.annotations.media.Schema;
+import jakarta.validation.constraints.NotBlank;
+import jakarta.validation.constraints.NotNull;
+import jakarta.validation.constraints.Size;
+import lombok.Data;
+
+/**
+ * FMS 辅助核算类别创建或修改 Request VO
+ *
+ * @author 芋道源码
+ */
+@Schema(description = "管理后台 - FMS 辅助核算类别创建或修改 Request VO")
+@Data
+public class FmsAuxiliaryTypeSaveReqVO {
+
+    @Schema(description = "编号", example = "1024")
+    private Long id;
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    @NotNull(message = "账套编号不能为空")
+    private Long accountSetId;
+
+    @Schema(description = "名称", requiredMode = Schema.RequiredMode.REQUIRED, example = "门店")
+    @NotBlank(message = "名称不能为空")
+    @Size(max = 255, message = "名称长度不能超过 255 个字符")
+    private String name;
+
+}
@@ -0,0 +1,39 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.currency;
+
+import io.swagger.v3.oas.annotations.media.Schema;
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+
+/**
+ * FMS 币别 Response VO
+ *
+ * @author 芋道源码
+ */
+@Schema(description = "管理后台 - FMS 币别 Response VO")
+@Data
+public class FmsCurrencyRespVO {
+
+    @Schema(description = "币别编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    private Long id;
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    private Long accountSetId;
+
+    @Schema(description = "币别编码", requiredMode = Schema.RequiredMode.REQUIRED, example = "USD")
+    private String code;
+
+    @Schema(description = "币别名称", requiredMode = Schema.RequiredMode.REQUIRED, example = "美元")
+    private String name;
+
+    @Schema(description = "汇率", requiredMode = Schema.RequiredMode.REQUIRED, example = "7.120000")
+    private BigDecimal exchangeRate;
+
+    @Schema(description = "是否本位币", requiredMode = Schema.RequiredMode.REQUIRED)
+    private Boolean standard;
+
+    @Schema(description = "创建时间", requiredMode = Schema.RequiredMode.REQUIRED)
+    private LocalDateTime createTime;
+
+}
@@ -0,0 +1,47 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.currency;
+
+import io.swagger.v3.oas.annotations.media.Schema;
+import jakarta.validation.constraints.DecimalMin;
+import jakarta.validation.constraints.Digits;
+import jakarta.validation.constraints.NotBlank;
+import jakarta.validation.constraints.NotNull;
+import jakarta.validation.constraints.Pattern;
+import jakarta.validation.constraints.Size;
+import lombok.Data;
+
+import java.math.BigDecimal;
+
+/**
+ * FMS 币别保存 Request VO
+ *
+ * @author 芋道源码
+ */
+@Schema(description = "管理后台 - FMS 币别保存 Request VO")
+@Data
+public class FmsCurrencySaveReqVO {
+
+    @Schema(description = "币别编号", example = "1024")
+    private Long id;
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    @NotNull(message = "账套不能为空")
+    private Long accountSetId;
+
+    @Schema(description = "币别编码", requiredMode = Schema.RequiredMode.REQUIRED, example = "USD")
+    @NotBlank(message = "币别编码不能为空")
+    @Size(max = 64, message = "币别编码长度不能超过 64 个字符")
+    @Pattern(regexp = "^[A-Za-z][A-Za-z0-9_]*$", message = "币别编码必须以字母开头，只能包含字母、数字和下划线")
+    private String code;
+
+    @Schema(description = "币别名称", requiredMode = Schema.RequiredMode.REQUIRED, example = "美元")
+    @NotBlank(message = "币别名称不能为空")
+    @Size(max = 255, message = "币别名称长度不能超过 255 个字符")
+    private String name;
+
+    @Schema(description = "汇率", requiredMode = Schema.RequiredMode.REQUIRED, example = "7.120000")
+    @NotNull(message = "汇率不能为空")
+    @DecimalMin(value = "0", inclusive = false, message = "汇率必须大于 0")
+    @Digits(integer = 12, fraction = 6, message = "汇率最多 12 位整数和 6 位小数")
+    private BigDecimal exchangeRate;
+
+}
@@ -0,0 +1,29 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.digest;
+
+import io.swagger.v3.oas.annotations.media.Schema;
+import lombok.Data;
+
+import java.time.LocalDateTime;
+
+/**
+ * FMS 常用摘要 Response VO
+ *
+ * @author 芋道源码
+ */
+@Schema(description = "管理后台 - FMS 常用摘要 Response VO")
+@Data
+public class FmsDigestRespVO {
+
+    @Schema(description = "常用摘要编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    private Long id;
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    private Long accountSetId;
+
+    @Schema(description = "摘要内容", requiredMode = Schema.RequiredMode.REQUIRED, example = "购买办公用品")
+    private String content;
+
+    @Schema(description = "创建时间", requiredMode = Schema.RequiredMode.REQUIRED)
+    private LocalDateTime createTime;
+
+}
@@ -0,0 +1,30 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.digest;
+
+import io.swagger.v3.oas.annotations.media.Schema;
+import jakarta.validation.constraints.NotBlank;
+import jakarta.validation.constraints.NotNull;
+import jakarta.validation.constraints.Size;
+import lombok.Data;
+
+/**
+ * FMS 常用摘要保存 Request VO
+ *
+ * @author 芋道源码
+ */
+@Schema(description = "管理后台 - FMS 常用摘要保存 Request VO")
+@Data
+public class FmsDigestSaveReqVO {
+
+    @Schema(description = "常用摘要编号", example = "1024")
+    private Long id;
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    @NotNull(message = "账套编号不能为空")
+    private Long accountSetId;
+
+    @Schema(description = "摘要内容", requiredMode = Schema.RequiredMode.REQUIRED, example = "购买办公用品")
+    @NotBlank(message = "摘要内容不能为空")
+    @Size(max = 500, message = "摘要内容长度不能超过 500 个字符")
+    private String content;
+
+}
@@ -0,0 +1,40 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.financeindicator;
+
+import io.swagger.v3.oas.annotations.media.Schema;
+import lombok.Data;
+
+import java.time.LocalDateTime;
+
+// TODO DONE @AI：字段 Swagger 注解和空行已补齐。
+@Schema(description = "管理后台 - FMS 财务指标 Response VO")
+@Data
+public class FmsFinanceIndicatorRespVO {
+
+    @Schema(description = "指标编号", example = "1024")
+    private Long id;
+
+    @Schema(description = "账套编号", example = "1")
+    private Long accountSetId;
+
+    @Schema(description = "指标名称", example = "现金")
+    private String name;
+
+    @Schema(description = "指标编码", example = "cash")
+    private String code;
+
+    @Schema(description = "取数报表类型", example = "1")
+    private Integer type;
+
+    @Schema(description = "指标公式")
+    private String formula;
+
+    @Schema(description = "展示顺序", example = "10")
+    private Integer sort;
+
+    @Schema(description = "状态", requiredMode = Schema.RequiredMode.REQUIRED, example = "0")
+    private Integer status;
+
+    @Schema(description = "创建时间")
+    private LocalDateTime createTime;
+
+}
@@ -0,0 +1,53 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.financeindicator;
+
+import cn.iocoder.yudao.framework.common.enums.CommonStatusEnum;
+import cn.iocoder.yudao.framework.common.validation.InEnum;
+import cn.iocoder.yudao.module.fms.enums.config.FmsFinanceIndicatorTypeEnum;
+import io.swagger.v3.oas.annotations.media.Schema;
+import jakarta.validation.constraints.NotBlank;
+import jakarta.validation.constraints.NotNull;
+import jakarta.validation.constraints.Size;
+import lombok.Data;
+
+// TODO DONE @AI：字段空行已对齐现有 SaveReqVO。
+@Schema(description = "管理后台 - FMS 财务指标保存 Request VO")
+@Data
+public class FmsFinanceIndicatorSaveReqVO {
+
+    @Schema(description = "指标编号", example = "1024")
+    private Long id;
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    @NotNull(message = "账套编号不能为空")
+    private Long accountSetId;
+
+    @Schema(description = "指标名称", requiredMode = Schema.RequiredMode.REQUIRED, example = "现金")
+    @NotBlank(message = "指标名称不能为空")
+    @Size(max = 100, message = "指标名称长度不能超过 100 个字符")
+    private String name;
+
+    @Schema(description = "指标编码", requiredMode = Schema.RequiredMode.REQUIRED, example = "cash")
+    @NotBlank(message = "指标编码不能为空")
+    @Size(max = 64, message = "指标编码长度不能超过 64 个字符")
+    private String code;
+
+    @Schema(description = "取数报表类型", requiredMode = Schema.RequiredMode.REQUIRED, example = "2")
+    @NotNull(message = "取数报表类型不能为空")
+    @InEnum(FmsFinanceIndicatorTypeEnum.class)
+    private Integer type;
+
+    @Schema(description = "指标公式，支持 L1+L2 或科目公式 JSON", requiredMode = Schema.RequiredMode.REQUIRED)
+    @NotBlank(message = "指标公式不能为空")
+    @Size(max = 2000, message = "指标公式长度不能超过 2000 个字符")
+    private String formula;
+
+    @Schema(description = "展示顺序", example = "10")
+    @NotNull(message = "展示顺序不能为空")
+    private Integer sort;
+
+    @Schema(description = "状态", requiredMode = Schema.RequiredMode.REQUIRED, example = "0")
+    @NotNull(message = "状态不能为空")
+    @InEnum(CommonStatusEnum.class)
+    private Integer status;
+
+}
@@ -0,0 +1,25 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.financeparameter;
+
+import io.swagger.v3.oas.annotations.media.Schema;
+import lombok.Data;
+
+@Schema(description = "管理后台 - FMS 财务参数 Response VO")
+@Data
+public class FmsFinanceParameterRespVO {
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    private Long accountSetId;
+
+    @Schema(description = "科目层级", requiredMode = Schema.RequiredMode.REQUIRED, example = "4")
+    private Integer level;
+
+    @Schema(description = "科目编码规则", requiredMode = Schema.RequiredMode.REQUIRED, example = "4-2-2-2")
+    private String subjectCodeRule;
+
+    @Schema(description = "账簿余额方向模式", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    private Integer ledgerBalanceMode;
+
+    @Schema(description = "结账前是否要求凭证审核", requiredMode = Schema.RequiredMode.REQUIRED, example = "true")
+    private Boolean voucherReviewRequired;
+
+}
@@ -0,0 +1,53 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.financeparameter;
+
+import cn.iocoder.yudao.framework.common.validation.InEnum;
+import cn.iocoder.yudao.module.fms.enums.ledger.FmsLedgerBalanceModeEnum;
+import cn.iocoder.yudao.module.fms.enums.config.FmsAccountingStandardEnum;
+import com.mzt.logapi.starter.annotation.DiffLogField;
+import io.swagger.v3.oas.annotations.media.Schema;
+import jakarta.validation.constraints.Max;
+import jakarta.validation.constraints.Min;
+import jakarta.validation.constraints.NotBlank;
+import jakarta.validation.constraints.NotNull;
+import jakarta.validation.constraints.Size;
+import lombok.Data;
+
+@Schema(description = "管理后台 - FMS 财务参数更新 Request VO")
+@Data
+public class FmsFinanceParameterUpdateReqVO {
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    @NotNull(message = "账套编号不能为空")
+    private Long accountSetId;
+
+    @Schema(description = "会计制度", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    @NotNull(message = "会计制度不能为空")
+    @InEnum(FmsAccountingStandardEnum.class)
+    @DiffLogField(name = "会计制度")
+    private Integer standard;
+
+    @Schema(description = "科目层级", requiredMode = Schema.RequiredMode.REQUIRED, example = "4")
+    @NotNull(message = "科目层级不能为空")
+    @Min(value = 1, message = "科目层级不能小于 1")
+    @Max(value = 8, message = "科目层级不能大于 8")
+    @DiffLogField(name = "科目层级")
+    private Integer level;
+
+    @Schema(description = "科目编码规则", requiredMode = Schema.RequiredMode.REQUIRED, example = "4-2-2-2")
+    @NotBlank(message = "科目编码规则不能为空")
+    @Size(max = 64, message = "科目编码规则不能超过 64 个字符")
+    @DiffLogField(name = "科目编码规则")
+    private String subjectCodeRule;
+
+    @Schema(description = "账簿余额方向模式", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    @NotNull(message = "账簿余额方向模式不能为空")
+    @InEnum(FmsLedgerBalanceModeEnum.class)
+    @DiffLogField(name = "账簿余额方向")
+    private Integer ledgerBalanceMode;
+
+    @Schema(description = "结账前是否要求凭证审核", requiredMode = Schema.RequiredMode.REQUIRED, example = "true")
+    @NotNull(message = "结账前凭证审核设置不能为空")
+    @DiffLogField(name = "凭证审核后才允许结账")
+    private Boolean voucherReviewRequired;
+
+}
@@ -0,0 +1,105 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.initialbalance;
+
+import cn.idev.excel.annotation.ExcelIgnoreUnannotated;
+import cn.idev.excel.annotation.ExcelProperty;
+import lombok.Data;
+
+import java.math.BigDecimal;
+
+/**
+ * FMS 初始余额 Excel VO
+ *
+ * @author 芋道源码
+ */
+@Data
+@ExcelIgnoreUnannotated
+public class FmsInitialBalanceExcelVO {
+
+    /**
+     * Excel 行号
+     */
+    private Integer rowNumber;
+    /**
+     * 科目编码
+     */
+    @ExcelProperty("科目编码")
+    private String subjectCode;
+    /**
+     * 科目名称
+     */
+    @ExcelProperty("科目名称")
+    private String subjectName;
+    /**
+     * 余额方向名称
+     */
+    @ExcelProperty("方向")
+    private String directionName;
+    /**
+     * 辅助核算项目，格式为“类别:名称/类别:名称”
+     */
+    @ExcelProperty("辅助核算项目")
+    private String auxiliaryItems;
+    /**
+     * 科目类型
+     */
+    private Integer subjectType;
+    /**
+     * 是否启用数量核算
+     */
+    private Boolean quantityAccounting;
+    /**
+     * 是否启用辅助核算
+     */
+    private Boolean auxiliaryAccounting;
+    /**
+     * 期初数量
+     */
+    @ExcelProperty("期初数量")
+    private BigDecimal openingQuantity;
+    /**
+     * 期初金额
+     */
+    @ExcelProperty("期初金额")
+    private BigDecimal openingAmount;
+    /**
+     * 本年累计借方数量
+     */
+    @ExcelProperty("本年累计借方数量")
+    private BigDecimal yearDebitQuantity;
+    /**
+     * 本年累计借方金额
+     */
+    @ExcelProperty("本年累计借方金额")
+    private BigDecimal yearDebitAmount;
+    /**
+     * 本年累计贷方数量
+     */
+    @ExcelProperty("本年累计贷方数量")
+    private BigDecimal yearCreditQuantity;
+    /**
+     * 本年累计贷方金额
+     */
+    @ExcelProperty("本年累计贷方金额")
+    private BigDecimal yearCreditAmount;
+    /**
+     * 年初数量
+     */
+    @ExcelProperty("年初数量")
+    private BigDecimal yearOpeningQuantity;
+    /**
+     * 年初金额
+     */
+    @ExcelProperty("年初金额")
+    private BigDecimal yearOpeningAmount;
+    /**
+     * 实际损益发生数量
+     */
+    @ExcelProperty("实际损益发生数量")
+    private BigDecimal profitLossQuantity;
+    /**
+     * 实际损益发生金额
+     */
+    @ExcelProperty("实际损益发生金额")
+    private BigDecimal profitLossAmount;
+
+}
@@ -0,0 +1,154 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.initialbalance;
+
+import io.swagger.v3.oas.annotations.media.Schema;
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.util.List;
+
+@Schema(description = "管理后台 - FMS 初始余额 Response VO")
+@Data
+public class FmsInitialBalanceRespVO {
+
+    @Schema(description = "初始余额编号", example = "1024")
+    private Long id;
+
+    @Schema(description = "科目编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    private Long subjectId;
+
+    @Schema(description = "科目编码", requiredMode = Schema.RequiredMode.REQUIRED)
+    private String subjectCode;
+
+    @Schema(description = "科目名称", requiredMode = Schema.RequiredMode.REQUIRED)
+    private String subjectName;
+
+    @Schema(description = "上级科目编号", example = "1024")
+    private Long parentId;
+
+    @Schema(description = "科目类型", requiredMode = Schema.RequiredMode.REQUIRED)
+    private Integer type;
+
+    @Schema(description = "余额方向", requiredMode = Schema.RequiredMode.REQUIRED)
+    private Integer balanceDirection;
+
+    @Schema(description = "是否启用数量核算", requiredMode = Schema.RequiredMode.REQUIRED)
+    private Boolean quantityAccounting;
+
+    @Schema(description = "数量单位")
+    private String quantityUnit;
+
+    @Schema(description = "是否启用辅助核算", requiredMode = Schema.RequiredMode.REQUIRED)
+    private Boolean auxiliaryAccounting;
+
+    @Schema(description = "期初金额", requiredMode = Schema.RequiredMode.REQUIRED, example = "1000.00")
+    private BigDecimal openingAmount;
+
+    @Schema(description = "期初数量", requiredMode = Schema.RequiredMode.REQUIRED, example = "10.0000")
+    private BigDecimal openingQuantity;
+
+    @Schema(description = "本年累计借方金额", requiredMode = Schema.RequiredMode.REQUIRED, example = "100.00")
+    private BigDecimal yearDebitAmount;
+
+    @Schema(description = "本年累计借方数量", requiredMode = Schema.RequiredMode.REQUIRED, example = "1.0000")
+    private BigDecimal yearDebitQuantity;
+
+    @Schema(description = "本年累计贷方金额", requiredMode = Schema.RequiredMode.REQUIRED, example = "50.00")
+    private BigDecimal yearCreditAmount;
+
+    @Schema(description = "本年累计贷方数量", requiredMode = Schema.RequiredMode.REQUIRED, example = "1.0000")
+    private BigDecimal yearCreditQuantity;
+
+    @Schema(description = "年初金额", requiredMode = Schema.RequiredMode.REQUIRED, example = "950.00")
+    private BigDecimal yearOpeningAmount;
+
+    @Schema(description = "年初数量", requiredMode = Schema.RequiredMode.REQUIRED, example = "10.0000")
+    private BigDecimal yearOpeningQuantity;
+
+    @Schema(description = "实际损益发生额", requiredMode = Schema.RequiredMode.REQUIRED, example = "0.00")
+    private BigDecimal profitLossAmount;
+
+    @Schema(description = "实际损益发生数量", requiredMode = Schema.RequiredMode.REQUIRED, example = "1.0000")
+    private BigDecimal profitLossQuantity;
+
+    @Schema(description = "辅助核算配置数组")
+    private List<AuxiliaryConfig> auxiliaryConfigs;
+
+    @Schema(description = "辅助核算余额数组")
+    private List<AssistBalance> assistBalances;
+
+    @Schema(description = "管理后台 - FMS 初始余额辅助核算配置")
+    @Data
+    public static class AuxiliaryConfig {
+
+        @Schema(description = "辅助核算类别编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+        private Long auxiliaryTypeId;
+
+        @Schema(description = "辅助核算类型", requiredMode = Schema.RequiredMode.REQUIRED)
+        private Integer type;
+
+        @Schema(description = "辅助核算类别名称", requiredMode = Schema.RequiredMode.REQUIRED)
+        private String name;
+
+    }
+
+    @Schema(description = "管理后台 - FMS 初始余额辅助核算余额")
+    @Data
+    public static class AssistBalance {
+
+        @Schema(description = "辅助核算组合编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+        private Long assistCombinationId;
+
+        @Schema(description = "辅助核算项目数组", requiredMode = Schema.RequiredMode.REQUIRED)
+        private List<AuxiliaryItem> auxiliaries;
+
+        @Schema(description = "期初金额", requiredMode = Schema.RequiredMode.REQUIRED, example = "1000.00")
+        private BigDecimal openingAmount;
+
+        @Schema(description = "期初数量", requiredMode = Schema.RequiredMode.REQUIRED, example = "10.0000")
+        private BigDecimal openingQuantity;
+
+        @Schema(description = "本年累计借方金额", requiredMode = Schema.RequiredMode.REQUIRED, example = "100.00")
+        private BigDecimal yearDebitAmount;
+
+        @Schema(description = "本年累计借方数量", requiredMode = Schema.RequiredMode.REQUIRED, example = "1.0000")
+        private BigDecimal yearDebitQuantity;
+
+        @Schema(description = "本年累计贷方金额", requiredMode = Schema.RequiredMode.REQUIRED, example = "50.00")
+        private BigDecimal yearCreditAmount;
+
+        @Schema(description = "本年累计贷方数量", requiredMode = Schema.RequiredMode.REQUIRED, example = "1.0000")
+        private BigDecimal yearCreditQuantity;
+
+        @Schema(description = "年初金额", requiredMode = Schema.RequiredMode.REQUIRED, example = "950.00")
+        private BigDecimal yearOpeningAmount;
+
+        @Schema(description = "年初数量", requiredMode = Schema.RequiredMode.REQUIRED, example = "10.0000")
+        private BigDecimal yearOpeningQuantity;
+
+        @Schema(description = "实际损益发生额", requiredMode = Schema.RequiredMode.REQUIRED, example = "0.00")
+        private BigDecimal profitLossAmount;
+
+        @Schema(description = "实际损益发生数量", requiredMode = Schema.RequiredMode.REQUIRED, example = "1.0000")
+        private BigDecimal profitLossQuantity;
+
+    }
+
+    @Schema(description = "管理后台 - FMS 初始余额辅助核算项目")
+    @Data
+    public static class AuxiliaryItem {
+
+        @Schema(description = "辅助核算类型", requiredMode = Schema.RequiredMode.REQUIRED)
+        private Integer type;
+
+        @Schema(description = "辅助核算类别编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+        private Long typeId;
+
+        @Schema(description = "辅助核算项目编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+        private Long itemId;
+
+        @Schema(description = "辅助核算项目名称", requiredMode = Schema.RequiredMode.REQUIRED)
+        private String name;
+
+    }
+
+}
@@ -0,0 +1,91 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.initialbalance;
+
+import io.swagger.v3.oas.annotations.media.Schema;
+import jakarta.validation.Valid;
+import jakarta.validation.constraints.DecimalMin;
+import jakarta.validation.constraints.NotEmpty;
+import jakarta.validation.constraints.NotNull;
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.util.List;
+
+@Schema(description = "管理后台 - FMS 初始余额保存 Request VO")
+@Data
+public class FmsInitialBalanceSaveReqVO {
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    @NotNull(message = "账套编号不能为空")
+    private Long accountSetId;
+
+    @Schema(description = "科目余额数组", requiredMode = Schema.RequiredMode.REQUIRED)
+    @Valid
+    @NotEmpty(message = "科目余额不能为空")
+    private List<Balance> balances;
+
+    @Data
+    public static class Balance extends Amounts {
+
+        @Schema(description = "科目编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+        @NotNull(message = "科目编号不能为空")
+        private Long subjectId;
+
+        @Schema(description = "辅助核算余额数组")
+        @Valid
+        private List<AssistBalance> assistBalances;
+
+    }
+
+    @Data
+    public static class AssistBalance extends Amounts {
+
+        @Schema(description = "辅助核算项目编号数组", requiredMode = Schema.RequiredMode.REQUIRED)
+        @NotEmpty(message = "辅助核算项目不能为空")
+        private List<Long> auxiliaryItemIds;
+    }
+
+    @Data
+    public static class Amounts {
+
+        @Schema(description = "期初金额", example = "1000.00")
+        @DecimalMin(value = "0", message = "期初金额不能小于 0")
+        private BigDecimal openingAmount;
+
+        @Schema(description = "期初数量", example = "10.0000")
+        @DecimalMin(value = "0", message = "期初数量不能小于 0")
+        private BigDecimal openingQuantity;
+
+        @Schema(description = "本年累计借方金额", example = "100.00")
+        @DecimalMin(value = "0", message = "本年累计借方金额不能小于 0")
+        private BigDecimal yearDebitAmount;
+
+        @Schema(description = "本年累计借方数量", example = "1.0000")
+        @DecimalMin(value = "0", message = "本年累计借方数量不能小于 0")
+        private BigDecimal yearDebitQuantity;
+
+        @Schema(description = "本年累计贷方金额", example = "50.00")
+        @DecimalMin(value = "0", message = "本年累计贷方金额不能小于 0")
+        private BigDecimal yearCreditAmount;
+
+        @Schema(description = "本年累计贷方数量", example = "1.0000")
+        @DecimalMin(value = "0", message = "本年累计贷方数量不能小于 0")
+        private BigDecimal yearCreditQuantity;
+
+        @Schema(description = "年初金额", example = "950.00")
+        @DecimalMin(value = "0", message = "年初金额不能小于 0")
+        private BigDecimal yearOpeningAmount;
+
+        @Schema(description = "年初数量", example = "10.0000")
+        @DecimalMin(value = "0", message = "年初数量不能小于 0")
+        private BigDecimal yearOpeningQuantity;
+
+        @Schema(description = "实际损益发生额", example = "0.00")
+        @DecimalMin(value = "0", message = "实际损益发生额不能小于 0")
+        private BigDecimal profitLossAmount;
+
+        @Schema(description = "实际损益发生数量", example = "1.0000")
+        @DecimalMin(value = "0", message = "实际损益发生数量不能小于 0")
+        private BigDecimal profitLossQuantity;
+    }
+
+}
@@ -0,0 +1,33 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.initialbalance;
+
+import io.swagger.v3.oas.annotations.media.Schema;
+import lombok.Data;
+
+import java.math.BigDecimal;
+
+@Schema(description = "管理后台 - FMS 试算平衡 Response VO")
+@Data
+public class FmsTrialBalanceRespVO {
+
+    @Schema(description = "期初借方金额", requiredMode = Schema.RequiredMode.REQUIRED, example = "1000.00")
+    private BigDecimal openingDebitAmount;
+
+    @Schema(description = "期初贷方金额", requiredMode = Schema.RequiredMode.REQUIRED, example = "1000.00")
+    private BigDecimal openingCreditAmount;
+
+    @Schema(description = "期初差额", requiredMode = Schema.RequiredMode.REQUIRED, example = "0.00")
+    private BigDecimal openingDifferenceAmount;
+
+    @Schema(description = "本年累计借方金额", requiredMode = Schema.RequiredMode.REQUIRED, example = "100.00")
+    private BigDecimal yearDebitAmount;
+
+    @Schema(description = "本年累计贷方金额", requiredMode = Schema.RequiredMode.REQUIRED, example = "100.00")
+    private BigDecimal yearCreditAmount;
+
+    @Schema(description = "本年累计差额", requiredMode = Schema.RequiredMode.REQUIRED, example = "0.00")
+    private BigDecimal yearDifferenceAmount;
+
+    @Schema(description = "是否平衡", requiredMode = Schema.RequiredMode.REQUIRED)
+    private Boolean balanced;
+
+}
@@ -0,0 +1,27 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.subject;
+
+import io.swagger.v3.oas.annotations.media.Schema;
+import jakarta.validation.constraints.NotEmpty;
+import jakarta.validation.constraints.NotNull;
+import lombok.Data;
+
+import java.util.List;
+
+/**
+ * FMS 科目删除 Request VO
+ *
+ * @author 芋道源码
+ */
+@Schema(description = "管理后台 - FMS 科目删除 Request VO")
+@Data
+public class FmsSubjectDeleteReqVO {
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    @NotNull(message = "账套编号不能为空")
+    private Long accountSetId;
+
+    @Schema(description = "科目编号数组", requiredMode = Schema.RequiredMode.REQUIRED)
+    @NotEmpty(message = "科目编号数组不能为空")
+    private List<Long> ids;
+
+}
@@ -0,0 +1,43 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.subject;
+
+import cn.idev.excel.annotation.ExcelProperty;
+import jakarta.validation.constraints.NotBlank;
+import lombok.AllArgsConstructor;
+import lombok.Builder;
+import lombok.Data;
+import lombok.NoArgsConstructor;
+
+/**
+ * FMS 科目 Excel 导入 VO
+ *
+ * @author 芋道源码
+ */
+@Data
+@Builder
+@AllArgsConstructor
+@NoArgsConstructor
+public class FmsSubjectImportExcelVO {
+
+    @ExcelProperty("科目编码")
+    @NotBlank(message = "科目编码不能为空")
+    private String code;
+
+    @ExcelProperty("科目名称")
+    @NotBlank(message = "科目名称不能为空")
+    private String name;
+
+    @ExcelProperty("上级科目编码")
+    private String parentSubjectCode;
+
+    @ExcelProperty("余额方向")
+    @NotBlank(message = "余额方向不能为空")
+    private String balanceDirection;
+
+    @ExcelProperty("类别")
+    @NotBlank(message = "类别不能为空")
+    private String categoryName;
+
+    @ExcelProperty("辅助核算")
+    private String auxiliaryNames;
+
+}
@@ -0,0 +1,22 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.subject;
+
+import io.swagger.v3.oas.annotations.media.Schema;
+import lombok.Data;
+
+import java.util.List;
+import java.util.Map;
+
+@Schema(description = "管理后台 - FMS 科目导入结果 Response VO")
+@Data
+public class FmsSubjectImportRespVO {
+
+    @Schema(description = "总数量", requiredMode = Schema.RequiredMode.REQUIRED)
+    private Integer totalCount;
+
+    @Schema(description = "成功科目编码数组", requiredMode = Schema.RequiredMode.REQUIRED)
+    private List<String> successSubjectCodes;
+
+    @Schema(description = "失败原因 Map", requiredMode = Schema.RequiredMode.REQUIRED)
+    private Map<String, String> failureReasons;
+
+}
@@ -0,0 +1,26 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.subject;
+
+import cn.iocoder.yudao.framework.common.validation.InEnum;
+import cn.iocoder.yudao.module.fms.enums.config.FmsSubjectTypeEnum;
+import io.swagger.v3.oas.annotations.media.Schema;
+import jakarta.validation.constraints.NotNull;
+import lombok.Data;
+
+/**
+ * FMS 科目列表 Request VO
+ *
+ * @author 芋道源码
+ */
+@Schema(description = "管理后台 - FMS 科目列表 Request VO")
+@Data
+public class FmsSubjectListReqVO {
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    @NotNull(message = "账套编号不能为空")
+    private Long accountSetId;
+
+    @Schema(description = "科目类型", example = "1")
+    @InEnum(FmsSubjectTypeEnum.class)
+    private Integer type;
+
+}
@@ -0,0 +1,92 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.subject;
+
+import cn.iocoder.yudao.framework.excel.core.annotations.DictFormat;
+import cn.iocoder.yudao.framework.excel.core.convert.DictConvert;
+import cn.iocoder.yudao.framework.excel.core.convert.StringListConvert;
+import cn.iocoder.yudao.module.fms.enums.DictTypeConstants;
+import cn.idev.excel.annotation.ExcelIgnoreUnannotated;
+import cn.idev.excel.annotation.ExcelProperty;
+import com.fasterxml.jackson.annotation.JsonIgnore;
+import io.swagger.v3.oas.annotations.media.Schema;
+import lombok.Data;
+
+import java.time.LocalDateTime;
+import java.util.List;
+
+import static cn.iocoder.yudao.module.infra.enums.DictTypeConstants.BOOLEAN_STRING;
+
+/**
+ * FMS 科目 Response VO
+ *
+ * @author 芋道源码
+ */
+@Schema(description = "管理后台 - FMS 科目 Response VO")
+@Data
+@ExcelIgnoreUnannotated
+public class FmsSubjectRespVO {
+
+    @Schema(description = "科目编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    private Long id;
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    private Long accountSetId;
+
+    @Schema(description = "科目编码", requiredMode = Schema.RequiredMode.REQUIRED, example = "1001")
+    @ExcelProperty(value = "编码", index = 0)
+    private String code;
+
+    @Schema(description = "科目名称", requiredMode = Schema.RequiredMode.REQUIRED, example = "库存现金")
+    @ExcelProperty(value = "名称", index = 1)
+    private String name;
+
+    @Schema(description = "上级科目编号", example = "1024")
+    private Long parentId;
+
+    @Schema(description = "科目类型", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    private Integer type;
+
+    @Schema(description = "科目类别", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    private Integer category;
+
+    @JsonIgnore // 仅 excel 导出使用
+    @ExcelProperty(value = "类别", index = 2, converter = DictConvert.class)
+    @DictFormat(DictTypeConstants.SUBJECT_CATEGORY)
+    private String categoryDictValue;
+
+    @Schema(description = "余额方向", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    @ExcelProperty(value = "余额方向", index = 3, converter = DictConvert.class)
+    @DictFormat(DictTypeConstants.DEBIT_CREDIT_DIRECTION)
+    private Integer balanceDirection;
+
+    @Schema(description = "辅助核算类别编号数组")
+    private List<Long> auxiliaryTypeIds;
+
+    @Schema(description = "外币核算币别编号数组")
+    private List<Long> currencyIds;
+
+    @Schema(description = "是否启用数量核算", requiredMode = Schema.RequiredMode.REQUIRED)
+    private Boolean quantityAccounting;
+
+    @Schema(description = "数量单位", example = "件")
+    @ExcelProperty(value = "数量", index = 5)
+    private String quantityUnit;
+
+    @Schema(description = "是否现金及现金等价物", requiredMode = Schema.RequiredMode.REQUIRED)
+    @ExcelProperty(value = "是否现金项", index = 6, converter = DictConvert.class)
+    @DictFormat(BOOLEAN_STRING)
+    private Boolean cash;
+
+    @Schema(description = "状态", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    private Integer status;
+
+    @Schema(description = "层级", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    private Integer level;
+
+    @Schema(description = "辅助核算类别名称数组")
+    @ExcelProperty(value = "辅助核算", index = 4, converter = StringListConvert.class)
+    private List<String> auxiliaryTypeNames;
+
+    @Schema(description = "创建时间", requiredMode = Schema.RequiredMode.REQUIRED)
+    private LocalDateTime createTime;
+
+}
@@ -0,0 +1,113 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.subject;
+
+import cn.hutool.core.util.StrUtil;
+import cn.iocoder.yudao.framework.common.validation.InEnum;
+import cn.iocoder.yudao.module.fms.enums.common.FmsDebitCreditDirectionEnum;
+import cn.iocoder.yudao.module.fms.enums.config.FmsSubjectCategoryEnum;
+import cn.iocoder.yudao.module.fms.enums.config.FmsSubjectTypeEnum;
+import io.swagger.v3.oas.annotations.media.Schema;
+import jakarta.validation.constraints.AssertTrue;
+import jakarta.validation.constraints.NotBlank;
+import jakarta.validation.constraints.NotNull;
+import jakarta.validation.constraints.Size;
+import lombok.Data;
+
+import java.util.List;
+
+/**
+ * FMS 科目保存 Request VO
+ *
+ * @author 芋道源码
+ */
+@Schema(description = "管理后台 - FMS 科目保存 Request VO")
+@Data
+public class FmsSubjectSaveReqVO {
+
+    @Schema(description = "科目编号", example = "1024")
+    private Long id;
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    @NotNull(message = "账套编号不能为空")
+    private Long accountSetId;
+
+    @Schema(description = "科目编码", requiredMode = Schema.RequiredMode.REQUIRED, example = "1001")
+    @NotBlank(message = "科目编码不能为空")
+    @Size(max = 64, message = "科目编码长度不能超过 64 个字符")
+    private String code;
+
+    @Schema(description = "科目名称", requiredMode = Schema.RequiredMode.REQUIRED, example = "库存现金")
+    @NotBlank(message = "科目名称不能为空")
+    @Size(max = 255, message = "科目名称长度不能超过 255 个字符")
+    private String name;
+
+    @Schema(description = "上级科目编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    @NotNull(message = "上级科目编号不能为空")
+    private Long parentId;
+
+    @Schema(description = "科目类型", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    @NotNull(message = "科目类型不能为空")
+    @InEnum(FmsSubjectTypeEnum.class)
+    private Integer type;
+
+    @Schema(description = "科目类别", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    @NotNull(message = "科目类别不能为空")
+    private Integer category;
+
+    @Schema(description = "余额方向", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    @NotNull(message = "余额方向不能为空")
+    @InEnum(FmsDebitCreditDirectionEnum.class)
+    private Integer balanceDirection;
+
+    @Schema(description = "辅助核算类别编号数组")
+    @NotNull(message = "辅助核算类别编号数组不能为空")
+    private List<Long> auxiliaryTypeIds;
+
+    @Schema(description = "外币核算币别编号数组")
+    @NotNull(message = "外币核算币别编号数组不能为空")
+    private List<Long> currencyIds;
+
+    @Schema(description = "是否启用数量核算", requiredMode = Schema.RequiredMode.REQUIRED)
+    @NotNull(message = "是否启用数量核算不能为空")
+    private Boolean quantityAccounting;
+
+    @Schema(description = "数量单位", example = "件")
+    @Size(max = 255, message = "数量单位长度不能超过 255 个字符")
+    private String quantityUnit;
+
+    @Schema(description = "是否现金及现金等价物", requiredMode = Schema.RequiredMode.REQUIRED)
+    @NotNull(message = "是否现金及现金等价物不能为空")
+    private Boolean cash;
+
+    @Schema(description = "是否迁移上级科目历史数据")
+    private Boolean migrateParentData;
+
+    @Schema(description = "辅助核算历史数据迁移项目数组")
+    private List<AuxiliaryMapping> auxiliaryMappings;
+
+    @AssertTrue(message = "科目类别与科目类型不匹配")
+    public boolean isCategoryValid() {
+        return type == null || category == null || FmsSubjectCategoryEnum.valueOf(type, category) != null;
+    }
+
+    @AssertTrue(message = "启用数量核算时数量单位不能为空")
+    public boolean isQuantityUnitValid() {
+        return !Boolean.TRUE.equals(quantityAccounting) || StrUtil.isNotBlank(quantityUnit);
+    }
+
+    /**
+     * 辅助核算历史数据迁移项目
+     */
+    @Data
+    public static class AuxiliaryMapping {
+
+        @Schema(description = "辅助核算类别编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+        @NotNull(message = "辅助核算类别编号不能为空")
+        private Long typeId;
+
+        @Schema(description = "辅助核算项目编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+        @NotNull(message = "辅助核算项目编号不能为空")
+        private Long itemId;
+
+    }
+
+}
@@ -0,0 +1,34 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.subject;
+
+import cn.iocoder.yudao.framework.common.validation.InEnum;
+import cn.iocoder.yudao.framework.common.enums.CommonStatusEnum;
+import io.swagger.v3.oas.annotations.media.Schema;
+import jakarta.validation.constraints.NotEmpty;
+import jakarta.validation.constraints.NotNull;
+import lombok.Data;
+
+import java.util.List;
+
+/**
+ * FMS 科目状态更新 Request VO
+ *
+ * @author 芋道源码
+ */
+@Schema(description = "管理后台 - FMS 科目状态更新 Request VO")
+@Data
+public class FmsSubjectStatusReqVO {
+
+    @Schema(description = "账套编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    @NotNull(message = "账套编号不能为空")
+    private Long accountSetId;
+
+    @Schema(description = "科目编号数组", requiredMode = Schema.RequiredMode.REQUIRED)
+    @NotEmpty(message = "科目编号数组不能为空")
+    private List<Long> ids;
+
+    @Schema(description = "状态", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    @NotNull(message = "状态不能为空")
+    @InEnum(CommonStatusEnum.class)
+    private Integer status;
+
+}
@@ -0,0 +1,33 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.subject;
+
+import io.swagger.v3.oas.annotations.media.Schema;
+import lombok.Data;
+
+/**
+ * FMS 科目使用情况 Response VO
+ *
+ * @author 芋道源码
+ */
+@Schema(description = "管理后台 - FMS 科目使用情况 Response VO")
+@Data
+public class FmsSubjectUsageRespVO {
+
+    @Schema(description = "下级科目数量", requiredMode = Schema.RequiredMode.REQUIRED, example = "2")
+    private Long childCount;
+
+    @Schema(description = "凭证分录数量", requiredMode = Schema.RequiredMode.REQUIRED, example = "10")
+    private Long voucherEntryCount;
+
+    @Schema(description = "初始余额数量", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    private Long initialBalanceCount;
+
+    @Schema(description = "辅助核算组合数量", requiredMode = Schema.RequiredMode.REQUIRED, example = "3")
+    private Long auxiliaryCombinationCount;
+
+    @Schema(description = "包含数量数据的记录数量", requiredMode = Schema.RequiredMode.REQUIRED, example = "1")
+    private Long quantityDataCount;
+
+    @Schema(description = "是否已被业务使用", requiredMode = Schema.RequiredMode.REQUIRED)
+    private Boolean used;
+
+}
@@ -0,0 +1,69 @@
+package cn.iocoder.yudao.module.fms.controller.admin.config.vo.vouchertemplate;
+
+import io.swagger.v3.oas.annotations.media.Schema;
+import jakarta.validation.Valid;
+import jakarta.validation.constraints.DecimalMin;
+import jakarta.validation.constraints.Digits;
+import jakarta.validation.constraints.NotBlank;
+import jakarta.validation.constraints.NotNull;
+import jakarta.validation.constraints.Size;
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.util.List;
+
+@Schema(description = "管理后台 - FMS 凭证模板分录 VO")
+@Data
+public class FmsVoucherTemplateEntryVO {
+
+    @Schema(description = "摘要内容", requiredMode = Schema.RequiredMode.REQUIRED)
+    @NotBlank(message = "摘要不能为空")
+    @Size(max = 500, message = "摘要长度不能超过 500 个字符")
+    private String digest;
+
+    @Schema(description = "科目编号", requiredMode = Schema.RequiredMode.REQUIRED, example = "1024")
+    @NotNull(message = "科目不能为空")
+    private Long subjectId;
+
+    @Schema(description = "数量")
+    @DecimalMin(value = "0", message = "数量不能小于 0")
+    @Digits(integer = 14, fraction = 4, message = "数量最多保留 4 位小数")
+    private BigDecimal quantity;
+
+    @Schema(description = "单价")
+    @DecimalMin(value = "0", message = "单价不能小于 0")
+    @Digits(integer = 12, fraction = 6, message = "单价最多保留 6 位小数")
+    private BigDecimal unitPrice;
+
+    @Schema(description = "借方金额")
+    @Digits(integer = 16, fraction = 2, message = "借方金额最多保留 2 位小数")
+    private BigDecimal debitAmount;
+
+    @Schema(description = "贷方金额")
+    @Digits(integer = 16, fraction = 2, message = "贷方金额最多保留 2 位小数")
+    private BigDecimal creditAmount;
+
+    @Schema(description = "辅助核算项目数组")
+    @Valid
+    private List<AuxiliaryItem> auxiliaries;
+
+    @Schema(description = "管理后台 - FMS 凭证模板分录辅助核算项目")
+    @Data
+    public static class AuxiliaryItem {
+
+        @Schema(description = "辅助核算类型")
+        private Integer type;
+
+        @Schema(description = "辅助核算类别编号", requiredMode = Schema.RequiredMode.REQUIRED)
+        @NotNull(message = "辅助核算类别不能为空")
+        private Long typeId;
+
+        @Schema(description = "辅助核算项目编号", requiredMode = Schema.RequiredMode.REQUIRED)
+        @NotNull(message = "辅助核算项目不能为空")
+        private Long itemId;
+
+        @Schema(description = "辅助核算项目名称")
+        private String name;
+    }
+
+}
--- a/Show More
+++ b/Show More