diff --git a/intern-log/README.md b/intern-log/README.md
index 6e7a8cc..f7e5eb7 100644
--- a/intern-log/README.md
+++ b/intern-log/README.md
@@ -23,6 +23,7 @@
 - 备忘录：双栏列表与编辑，未保存修改有守卫
 - 密码库：企业账号密码管理，主密码 PBKDF2 派生 AES-256-GCM 加密，支持解锁、锁定、搜索、复制、随机密码生成、修改主密码；备份文件中密码保持密文
 - 用户系统：每位用户独立 IndexedDB 数据库隔离存储；登录密码仅存 PBKDF2 哈希；30 分钟无操作自动退出；创建用户时可迁移升级前数据
+- 记账系统：支出/收入记录、报销跟踪（面向出差垫付）、月度汇总与分类分布
 - PWA：在 Edge/Chrome 中打开后，地址栏右侧点「安装」或菜单选择「将此站点作为应用安装」，即可获得独立窗口与桌面图标，离线可用
 - Electron 桌面版：pnpm dist 产出 release/InternLog-Setup-<版本>.exe（NSIS 安装包）与 release/win-unpacked/InternLog.exe（免安装版）；数据存于系统用户目录，与浏览器数据互不影响
 - 全局搜索：Ctrl+K 唤起，覆盖工作记录与备忘录，点击结果跳转定位
diff --git a/intern-log/src/App.vue b/intern-log/src/App.vue
index 9d354c3..9209fef 100644
--- a/intern-log/src/App.vue
+++ b/intern-log/src/App.vue
@@ -5,6 +5,7 @@ import CalendarView from './views/CalendarView.vue'
 import TodayView from './views/TodayView.vue'
 import StatsView from './views/StatsView.vue'
 import ReportView from './views/ReportView.vue'
+import LedgerView from './views/LedgerView.vue'
 import MemoView from './views/MemoView.vue'
 import VaultView from './views/VaultView.vue'
 import SettingsView from './views/SettingsView.vue'
@@ -104,6 +105,7 @@ const VIEWS = [
   { key: 'today', name: '今日', icon: 'edit' },
   { key: 'stats', name: '统计', icon: 'chart' },
   { key: 'report', name: '总结', icon: 'export' },
+  { key: 'ledger', name: '记账', icon: 'wallet' },
   { key: 'memo', name: '备忘录', icon: 'memo' },
   { key: 'vault', name: '密码库', icon: 'lock' },
   { key: 'settings', name: '设置', icon: 'settings' }
@@ -247,6 +249,7 @@ onMounted(async () => {
           <TodayView v-else-if="route === 'today'" />
           <StatsView v-else-if="route === 'stats'" />
           <ReportView v-else-if="route === 'report'" />
+          <LedgerView v-else-if="route === 'ledger'" />
           <MemoView v-else-if="route === 'memo'" />
           <VaultView v-else-if="route === 'vault'" />
           <SettingsView v-else />
diff --git a/intern-log/src/components/TransactionDialog.vue b/intern-log/src/components/TransactionDialog.vue
new file mode 100644
index 0000000..e434727
--- /dev/null
+++ b/intern-log/src/components/TransactionDialog.vue
@@ -0,0 +1,193 @@
+<script setup lang="ts">
+import { computed, nextTick, onUnmounted, ref, watch } from 'vue'
+import Icon from './Icon.vue'
+import { EXPENSE_CATEGORIES, INCOME_CATEGORIES } from '../db/schema'
+
+const props = defineProps<{
+  open: boolean
+  title: string
+  initial: { type: string; category: string; amountYuan: string; date: string; note: string; reimbursable: number; reimbursed: number }
+}>()
+
+const emit = defineEmits<{
+  (e: 'cancel'): void
+  (e: 'save', payload: { type: string; category: string; amount: number; date: string; note: string; reimbursable: number; reimbursed: number }): void
+}>()
+
+const fType = ref<'expense' | 'income'>('expense')
+const fCategory = ref('餐饮')
+const fAmount = ref('')
+const fDate = ref('')
+const fNote = ref('')
+const fReimbursable = ref(false)
+const fReimbursed = ref(false)
+const fError = ref('')
+const amountInput = ref<HTMLInputElement | null>(null)
+
+function onKey(e: KeyboardEvent) {
+  if (!props.open) return
+  if (e.key === 'Escape') emit('cancel')
+}
+watch(() => props.open, async v => {
+  if (v) {
+    fType.value = (props.initial.type === 'income' ? 'income' : 'expense')
+    fCategory.value = props.initial.category
+    fAmount.value = props.initial.amountYuan
+    fDate.value = props.initial.date
+    fNote.value = props.initial.note
+    fReimbursable.value = props.initial.reimbursable === 1
+    fReimbursed.value = props.initial.reimbursed === 1
+    fError.value = ''
+    window.addEventListener('keydown', onKey)
+    await nextTick()
+    amountInput.value?.focus()
+  } else {
+    window.removeEventListener('keydown', onKey)
+  }
+})
+onUnmounted(() => window.removeEventListener('keydown', onKey))
+
+watch(fType, t => {
+  fCategory.value = t === 'expense' ? EXPENSE_CATEGORIES[0] : INCOME_CATEGORIES[0]
+})
+
+const categoryOptions = computed(() => (fType.value === 'expense' ? EXPENSE_CATEGORIES : INCOME_CATEGORIES))
+function computedCategory() {
+  return (fCategory.value && categoryOptions.value.includes(fCategory.value)) ? fCategory.value : categoryOptions.value[0]
+}
+
+function save() {
+  const v = Number(fAmount.value)
+  if (!fAmount.value.trim() || !isFinite(v) || v <= 0) {
+    fError.value = '请填写大于 0 的金额'
+    return
+  }
+  if (!fDate.value) {
+    fError.value = '请选择日期'
+    return
+  }
+  const reimbursable = fType.value === 'expense' && fReimbursable.value ? 1 : 0
+  emit('save', {
+    type: fType.value,
+    category: computedCategory(),
+    amount: Math.round(v * 100),
+    date: fDate.value,
+    note: fNote.value.trim(),
+    reimbursable,
+    reimbursed: reimbursable && fReimbursed.value ? 1 : 0
+  })
+}
+</script>
+
+<template>
+  <teleport to="body">
+    <transition name="modal">
+      <div v-if="open" class="mask" @click.self="emit('cancel')">
+        <div class="dialog" role="dialog" :aria-label="title">
+          <div class="dialog-head">
+            <span class="dialog-title">{{ title }}</span>
+            <button class="icon-btn" title="关闭" @click="emit('cancel')">
+              <Icon name="close" :size="16" />
+            </button>
+          </div>
+          <div class="dialog-body">
+            <div class="form-grid">
+              <div class="field span2">
+                <label>类型</label>
+                <div class="seg">
+                  <button class="seg-btn" :class="{ active: fType === 'expense' }" @click="fType = 'expense'">支出</button>
+                  <button class="seg-btn" :class="{ active: fType === 'income' }" @click="fType = 'income'">收入</button>
+                </div>
+              </div>
+              <div class="field">
+                <label>金额（元，必填）</label>
+                <input ref="amountInput" class="input" :class="{ invalid: fError }" v-model="fAmount" type="number" min="0" step="0.01" placeholder="0.00" />
+              </div>
+              <div class="field">
+                <label>日期（必填）</label>
+                <input class="input" type="date" v-model="fDate" />
+              </div>
+              <div class="field">
+                <label>分类</label>
+                <select class="select" v-model="fCategory">
+                  <option v-for="c in categoryOptions" :key="c" :value="c">{{ c }}</option>
+                </select>
+              </div>
+              <div class="field" v-if="fType === 'expense'">
+                <label>报销状态</label>
+                <div class="seg">
+                  <button class="seg-btn" :class="{ active: !fReimbursable }" @click="fReimbursable = false; fReimbursed = false">无需报销</button>
+                  <button class="seg-btn" :class="{ active: fReimbursable && !fReimbursed }" @click="fReimbursable = true; fReimbursed = false">待报销</button>
+                  <button class="seg-btn" :class="{ active: fReimbursable && fReimbursed }" @click="fReimbursable = true; fReimbursed = true">已报销</button>
+                </div>
+              </div>
+              <div class="field span2">
+                <label>备注</label>
+                <textarea class="textarea" v-model="fNote" placeholder="选填"></textarea>
+              </div>
+            </div>
+            <div v-if="fError" class="form-error">{{ fError }}</div>
+          </div>
+          <div class="dialog-btns">
+            <button class="btn btn-sm" @click="emit('cancel')">取消</button>
+            <button class="btn btn-primary btn-sm" @click="save">保存</button>
+          </div>
+        </div>
+      </div>
+    </transition>
+  </teleport>
+</template>
+
+<style scoped>
+.mask {
+  position: fixed;
+  inset: 0;
+  background: rgba(29, 33, 41, 0.4);
+  display: flex;
+  align-items: center;
+  justify-content: center;
+  z-index: 90;
+}
+.dialog {
+  width: 480px;
+  max-width: calc(100vw - 32px);
+  background: var(--bg-page);
+  border-radius: var(--radius-lg);
+  box-shadow: var(--shadow-float);
+}
+.dialog-head {
+  display: flex;
+  align-items: center;
+  justify-content: space-between;
+  padding: 16px 20px 12px;
+  border-bottom: 1px solid var(--border);
+}
+.dialog-title { font-size: 14px; font-weight: 600; color: var(--text-1); }
+.dialog-body { padding: 16px 20px; }
+.dialog-btns {
+  display: flex;
+  justify-content: flex-end;
+  gap: 8px;
+  padding: 12px 20px 16px;
+  border-top: 1px solid var(--border);
+}
+.form-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 12px 16px; }
+.field.span2 { grid-column: span 2; }
+.field label { display: block; font-size: 12px; color: var(--text-2); margin-bottom: 4px; }
+.seg { display: inline-flex; border: 1px solid var(--border-strong); border-radius: var(--radius-sm); overflow: hidden; }
+.seg-btn {
+  height: 30px;
+  padding: 0 14px;
+  border: none;
+  background: var(--bg-page);
+  color: var(--text-2);
+  cursor: pointer;
+  font-size: 13px;
+}
+.seg-btn + .seg-btn { border-left: 1px solid var(--border); }
+.seg-btn.active { background: var(--accent-bg); color: var(--accent); }
+.form-error { color: var(--danger); font-size: 12px; margin-top: 8px; }
+.input.invalid, .input.invalid:focus { border-color: var(--danger); }
+.modal-enter-active, .modal-leave-active { transition: opacity 0.15s ease; }
+.modal-enter-from, .modal-leave-to { opacity: 0; }
+</style>
diff --git a/intern-log/src/components/icons.ts b/intern-log/src/components/icons.ts
index 7e9a67e..4903995 100644
--- a/intern-log/src/components/icons.ts
+++ b/intern-log/src/components/icons.ts
@@ -21,5 +21,6 @@ export const ICONS: Record<string, string> = {
   search: svg('<circle cx="11" cy="11" r="6.5"/><path d="M15.8 15.8L20 20"/>'),
   settings: svg('<circle cx="12" cy="12" r="3"/><path d="M12 4.5v2.2M12 17.3v2.2M4.5 12h2.2M17.3 12h2.2M6.8 6.8l1.6 1.6M15.6 15.6l1.6 1.6M17.2 6.8l-1.6 1.6M8.4 15.6l-1.6 1.6"/>'),
   memo: svg('<path d="M6.5 3.5h7.5L18.5 8v11a1 1 0 0 1-1 1h-11a1 1 0 0 1-1-1v-15a1 1 0 0 1 1-1z"/><path d="M14 3.5V8h4.5M9.5 12h5M9.5 15.5h5"/>'),
-  lock: svg('<rect x="5.5" y="10.5" width="13" height="9.5" rx="1.5"/><path d="M8.5 10.5V8a3.5 3.5 0 0 1 7 0v2.5"/>')
+  lock: svg('<rect x="5.5" y="10.5" width="13" height="9.5" rx="1.5"/><path d="M8.5 10.5V8a3.5 3.5 0 0 1 7 0v2.5"/>'),
+  wallet: svg('<rect x="3.5" y="6" width="17" height="12.5" rx="2"/><path d="M3.5 10h17"/><circle cx="16.4" cy="14.2" r="1.1"/>')
 }
diff --git a/intern-log/src/db/repo.ts b/intern-log/src/db/repo.ts
index 5a04630..35b060c 100644
--- a/intern-log/src/db/repo.ts
+++ b/intern-log/src/db/repo.ts
@@ -1,4 +1,4 @@
-import { db, DEFAULT_LOCATIONS, SCHEMA_VERSION, type Attendance, type Credential, type LogItem, type Memo, type Project, type WeeklyNote, type WorkLog } from './schema'
+import { db, DEFAULT_LOCATIONS, SCHEMA_VERSION, type Attendance, type Credential, type LogItem, type Memo, type Project, type Transaction, type WeeklyNote, type WorkLog } from './schema'
 import { addDays, nowLocalISO, toDateStr } from '../lib/date'
 
 // ---------- 设置 ----------
@@ -347,6 +347,38 @@ export async function searchMemos(q: string, limit = 4): Promise<Memo[]> {
     .slice(0, limit)
 }
 
+// ---------- 记账 ----------
+
+export interface TransactionInput {
+  type: string
+  category: string
+  amount: number
+  date: string
+  note: string
+  reimbursable: number
+  reimbursed: number
+}
+
+export async function listTransactionsBetween(start: string, end: string): Promise<Transaction[]> {
+  return db.transaction.where('date').between(start, end, true, true).toArray()
+}
+
+export async function addTransaction(input: TransactionInput): Promise<void> {
+  await db.transaction.add({ ...input, created_at: nowLocalISO() })
+}
+
+export async function updateTransaction(id: number, input: TransactionInput): Promise<void> {
+  await db.transaction.update(id, { ...input })
+}
+
+export async function deleteTransaction(id: number): Promise<void> {
+  await db.transaction.delete(id)
+}
+
+export async function setTransactionReimbursed(id: number, done: boolean): Promise<void> {
+  await db.transaction.update(id, { reimbursed: done ? 1 : 0 })
+}
+
 // ---------- 备份 ----------
 
 export async function exportAll(): Promise<string> {
@@ -358,7 +390,8 @@ export async function exportAll(): Promise<string> {
     db.weekly_note.toArray(),
     db.setting.toArray(),
     db.memo.toArray(),
-    db.credential.toArray()
+    db.credential.toArray(),
+    db.transaction.toArray()
   ])
   return JSON.stringify({
     schema_version: SCHEMA_VERSION,
@@ -371,7 +404,8 @@ export async function exportAll(): Promise<string> {
       weekly_note: tables[4],
       setting: tables[5],
       memo: tables[6],
-      credential: tables[7]
+      credential: tables[7],
+      transaction: tables[8]
     }
   }, null, 2)
 }
@@ -383,15 +417,15 @@ export async function importAll(jsonText: string): Promise<void> {
   } catch {
     throw new Error('不是有效的 JSON 文件')
   }
-  if (!parsed || (parsed.schema_version !== 1 && parsed.schema_version !== 2) || !parsed.data) {
+  if (!parsed || (parsed.schema_version !== 1 && parsed.schema_version !== 2 && parsed.schema_version !== 3) || !parsed.data) {
     throw new Error('文件格式或 schema 版本不匹配')
   }
   const d = parsed.data
-  await db.transaction('rw', [db.project, db.work_log, db.log_item, db.attendance, db.weekly_note, db.setting, db.memo, db.credential], async () => {
+  await db.transaction('rw', [db.project, db.work_log, db.log_item, db.attendance, db.weekly_note, db.setting, db.memo, db.credential, db.transaction], async () => {
     await Promise.all([
       db.project.clear(), db.work_log.clear(), db.log_item.clear(),
       db.attendance.clear(), db.weekly_note.clear(), db.setting.clear(),
-      db.memo.clear(), db.credential.clear()
+      db.memo.clear(), db.credential.clear(), db.transaction.clear()
     ])
     if (d.project && d.project.length) await db.project.bulkAdd(d.project as never[])
     if (d.work_log && d.work_log.length) await db.work_log.bulkAdd(d.work_log as never[])
@@ -401,5 +435,6 @@ export async function importAll(jsonText: string): Promise<void> {
     if (d.setting && d.setting.length) await db.setting.bulkAdd(d.setting as never[])
     if (d.memo && d.memo.length) await db.memo.bulkAdd(d.memo as never[])
     if (d.credential && d.credential.length) await db.credential.bulkAdd(d.credential as never[])
+    if (d.transaction && d.transaction.length) await db.transaction.bulkAdd(d.transaction as never[])
   })
 }
diff --git a/intern-log/src/db/schema.ts b/intern-log/src/db/schema.ts
index f57c727..d45ef38 100644
--- a/intern-log/src/db/schema.ts
+++ b/intern-log/src/db/schema.ts
@@ -66,6 +66,18 @@ export interface Credential {
   updated_at: string
 }
 
+export interface Transaction {
+  id?: number
+  type: string            // income | expense
+  category: string
+  amount: number          // 单位：分
+  date: string            // YYYY-MM-DD
+  note: string
+  reimbursable: number    // 支出是否需要报销
+  reimbursed: number      // 是否已报销
+  created_at: string
+}
+
 export class WorklogDB extends Dexie {
   project!: Table<Project, number>
   work_log!: Table<WorkLog, number>
@@ -75,6 +87,7 @@ export class WorklogDB extends Dexie {
   setting!: Table<{ key: string; value: string }, string>
   memo!: Table<Memo, number>
   credential!: Table<Credential, number>
+  transaction!: Table<Transaction, number>
 
   constructor(dbName = 'intern_worklog') {
     super(dbName)
@@ -90,6 +103,9 @@ export class WorklogDB extends Dexie {
       memo: '++id, updated_at',
       credential: '++id, system, updated_at'
     })
+    this.version(3).stores({
+      transaction: '++id, date, type, category'
+    })
   }
 }
 
@@ -105,7 +121,10 @@ export function unbindDatabase(): void {
   db = undefined
 }
 
-export const SCHEMA_VERSION = 2
+export const SCHEMA_VERSION = 3
+
+export const EXPENSE_CATEGORIES: string[] = ['餐饮', '交通', '住房', '通讯', '学习', '娱乐', '其他']
+export const INCOME_CATEGORIES: string[] = ['工资', '报销', '其他']
 
 export const DEFAULT_LOCATIONS: string[] = ['公司', '客户现场', '出差', '居家办公']
 
diff --git a/intern-log/src/views/LedgerView.vue b/intern-log/src/views/LedgerView.vue
new file mode 100644
index 0000000..e7b79e7
--- /dev/null
+++ b/intern-log/src/views/LedgerView.vue
@@ -0,0 +1,388 @@
+<script setup lang="ts">
+import { computed, onMounted, ref, watch } from 'vue'
+import Icon from '../components/Icon.vue'
+import ConfirmDialog from '../components/ConfirmDialog.vue'
+import TransactionDialog from '../components/TransactionDialog.vue'
+import {
+  addTransaction, deleteTransaction, listTransactionsBetween,
+  setTransactionReimbursed, updateTransaction, type Transaction
+} from '../db/repo'
+import { EXPENSE_CATEGORIES, INCOME_CATEGORIES } from '../db/schema'
+import { addMonths, todayStr } from '../lib/date'
+import { showToast } from '../lib/toast'
+
+type TxType = 'expense' | 'income'
+
+const monthRef = ref(todayStr())
+const rows = ref<Transaction[]>([])
+const loading = ref(true)
+
+// ---- 新增表单 ----
+const fType = ref<TxType>('expense')
+const fAmount = ref('')
+const fCategory = ref(EXPENSE_CATEGORIES[0])
+const fDate = ref(todayStr())
+const fNote = ref('')
+const fReimb = ref(false)
+const fError = ref('')
+const submitting = ref(false)
+
+const dialogOpen = ref(false)
+const editingId = ref<number | null>(null)
+const dialogInitial = ref({ type: 'expense', category: EXPENSE_CATEGORIES[0], amountYuan: '', date: todayStr(), note: '', reimbursable: 0, reimbursed: 0 })
+const deleteTarget = ref<Transaction | null>(null)
+
+const monthStart = computed(() => monthRef.value.slice(0, 7) + '-01')
+const monthEnd = computed(() => {
+  const y = Number(monthRef.value.slice(0, 4))
+  const m0 = Number(monthRef.value.slice(5, 7)) - 1
+  const last = new Date(y, m0 + 1, 0).getDate()
+  return monthRef.value.slice(0, 7) + '-' + (last < 10 ? '0' + last : String(last))
+})
+const title = computed(() => Number(monthRef.value.slice(0, 4)) + ' 年 ' + Number(monthRef.value.slice(5, 7)) + ' 月')
+
+async function load() {
+  loading.value = true
+  rows.value = await listTransactionsBetween(monthStart.value, monthEnd.value)
+  loading.value = false
+}
+onMounted(load)
+watch(monthRef, load)
+
+watch(fType, t => {
+  fCategory.value = t === 'expense' ? EXPENSE_CATEGORIES[0] : INCOME_CATEGORIES[0]
+})
+
+const sorted = computed(() =>
+  rows.value.slice().sort((a, b) => (a.date === b.date ? (b.id as number) - (a.id as number) : (a.date < b.date ? 1 : -1)))
+)
+
+const summary = computed(() => {
+  let income = 0
+  let expense = 0
+  let pending = 0
+  for (const r of rows.value) {
+    if (r.type === 'income') {
+      income += r.amount
+    } else {
+      expense += r.amount
+      if (r.reimbursable === 1 && r.reimbursed !== 1) pending += r.amount
+    }
+  }
+  return { income, expense, pending, balance: income - expense }
+})
+
+const typeFilter = ref<'all' | TxType>('all')
+const reimbFilter = ref<'all' | 'pending' | 'done'>('all')
+const filtered = computed(() =>
+  sorted.value.filter(r => {
+    if (typeFilter.value !== 'all' && r.type !== typeFilter.value) return false
+    if (reimbFilter.value === 'pending' && !(r.type === 'expense' && r.reimbursable === 1 && r.reimbursed !== 1)) return false
+    if (reimbFilter.value === 'done' && !(r.reimbursable === 1 && r.reimbursed === 1)) return false
+    return true
+  })
+)
+
+const categoryStats = computed(() => {
+  const map = new Map<string, number>()
+  let total = 0
+  for (const r of rows.value) {
+    if (r.type !== 'expense') continue
+    map.set(r.category, (map.get(r.category) || 0) + r.amount)
+    total += r.amount
+  }
+  const base = total || 1
+  return Array.from(map.entries())
+    .map(pair => ({ name: pair[0], amount: pair[1], percent: Math.round((pair[1] / base) * 100) }))
+    .sort((a, b) => b.amount - a.amount)
+})
+
+function yuan(cents: number): string {
+  return (cents / 100).toFixed(2)
+}
+function amountText(r: Transaction): string {
+  return (r.type === 'income' ? '+' : '-') + yuan(r.amount)
+}
+
+function prevMonth() { monthRef.value = addMonths(monthRef.value, -1) }
+function nextMonth() { monthRef.value = addMonths(monthRef.value, 1) }
+function goThisMonth() { monthRef.value = todayStr() }
+
+watch(fAmount, () => {
+  if (fError.value) fError.value = ''
+})
+
+async function submit() {
+  const v = Number(fAmount.value)
+  if (!fAmount.value.trim() || !isFinite(v) || v <= 0) {
+    fError.value = '请填写大于 0 的金额'
+    return
+  }
+  if (!fDate.value) {
+    fError.value = '请选择日期'
+    return
+  }
+  if (submitting.value) return
+  submitting.value = true
+  await addTransaction({
+    type: fType.value,
+    category: fCategory.value,
+    amount: Math.round(v * 100),
+    date: fDate.value,
+    note: fNote.value.trim(),
+    reimbursable: fType.value === 'expense' && fReimb.value ? 1 : 0,
+    reimbursed: 0
+  })
+  fAmount.value = ''
+  fNote.value = ''
+  fReimb.value = false
+  fError.value = ''
+  await load()
+  showToast('记账已添加')
+  submitting.value = false
+}
+function resetForm() {
+  fAmount.value = ''
+  fNote.value = ''
+  fReimb.value = false
+  fError.value = ''
+}
+
+async function markReimbursed(row: Transaction) {
+  await setTransactionReimbursed(row.id as number, true)
+  await load()
+  showToast('已标记为已报销')
+}
+
+function openEdit(row: Transaction) {
+  editingId.value = row.id as number
+  dialogInitial.value = {
+    type: row.type,
+    category: row.category,
+    amountYuan: yuan(row.amount),
+    date: row.date,
+    note: row.note || '',
+    reimbursable: row.reimbursable,
+    reimbursed: row.reimbursed
+  }
+  dialogOpen.value = true
+}
+async function onDialogSave(payload: { type: string; category: string; amount: number; date: string; note: string; reimbursable: number; reimbursed: number }) {
+  const id = editingId.value as number
+  await updateTransaction(id, payload)
+  dialogOpen.value = false
+  await load()
+  showToast('账目已更新')
+}
+async function confirmDelete() {
+  if (deleteTarget.value && deleteTarget.value.id) await deleteTransaction(deleteTarget.value.id)
+  deleteTarget.value = null
+  await load()
+  showToast('账目已删除')
+}
+</script>
+
+<template>
+  <div class="ledger-page">
+    <div class="ledger-toolbar">
+      <button class="icon-btn" @click="prevMonth"><Icon name="chevron-left" :size="16" /></button>
+      <span class="month-title num">{{ title }}</span>
+      <button class="icon-btn" @click="nextMonth"><Icon name="chevron-right" :size="16" /></button>
+      <button class="btn btn-sm" @click="goThisMonth">回到本月</button>
+      <span class="flex1"></span>
+      <select class="select w-filter" v-model="typeFilter">
+        <option value="all">全部类型</option>
+        <option value="expense">仅支出</option>
+        <option value="income">仅收入</option>
+      </select>
+      <select class="select w-filter" v-model="reimbFilter">
+        <option value="all">全部报销</option>
+        <option value="pending">待报销</option>
+        <option value="done">已报销</option>
+      </select>
+    </div>
+
+    <div class="cards">
+      <div class="card stat-card"><div class="muted">本月收入（元）</div><div class="stat-num num amt-income">{{ yuan(summary.income) }}</div></div>
+      <div class="card stat-card"><div class="muted">本月支出（元）</div><div class="stat-num num">{{ yuan(summary.expense) }}</div></div>
+      <div class="card stat-card"><div class="muted">本月结余（元）</div><div class="stat-num num" :class="{ 'amt-income': summary.balance >= 0, 'amt-expense': summary.balance < 0 }">{{ yuan(summary.balance) }}</div></div>
+      <div class="card stat-card"><div class="muted">待报销（元）</div><div class="stat-num num amt-warn">{{ yuan(summary.pending) }}</div></div>
+    </div>
+
+    <div class="card sec">
+      <div class="sec-head">
+        <span class="sec-title">新增一笔</span>
+        <span class="muted form-hint">金额必填，回车快速添加</span>
+      </div>
+      <div class="form-grid">
+        <div class="field span2">
+          <label>类型</label>
+          <div class="seg">
+            <button class="seg-btn" :class="{ active: fType === 'expense' }" @click="fType = 'expense'">支出</button>
+            <button class="seg-btn" :class="{ active: fType === 'income' }" @click="fType = 'income'">收入</button>
+          </div>
+        </div>
+        <div class="field">
+          <label>金额（元，必填）</label>
+          <input class="input" :class="{ invalid: fError }" v-model="fAmount" type="number" min="0" step="0.01" placeholder="0.00" @keydown.enter="submit" />
+        </div>
+        <div class="field">
+          <label>日期</label>
+          <input class="input" type="date" v-model="fDate" />
+        </div>
+        <div class="field">
+          <label>分类</label>
+          <select class="select" v-model="fCategory">
+            <option v-for="c in (fType === 'expense' ? EXPENSE_CATEGORIES : INCOME_CATEGORIES)" :key="c" :value="c">{{ c }}</option>
+          </select>
+        </div>
+        <div class="field" v-if="fType === 'expense'">
+          <label>报销</label>
+          <button class="toggle-btn" :class="{ on: fReimb }" @click="fReimb = !fReimb">
+            {{ fReimb ? '需要报销' : '无需报销' }}
+          </button>
+        </div>
+        <div class="field span2">
+          <label>备注</label>
+          <input class="input" v-model="fNote" placeholder="选填，如：客户现场午餐" @keydown.enter="submit" />
+        </div>
+      </div>
+      <div v-if="fError" class="form-error">{{ fError }}</div>
+      <div class="form-footer">
+        <button class="btn btn-sm" :disabled="!(fAmount.trim() || fNote.trim())" @click="resetForm">重置</button>
+        <button class="btn btn-primary btn-sm" :disabled="submitting" @click="submit">添加记录</button>
+      </div>
+    </div>
+
+    <div class="card sec" v-if="categoryStats.length">
+      <div class="sec-title">本月支出分类</div>
+      <div v-for="c in categoryStats" :key="c.name" class="bar-row">
+        <span class="bar-label">{{ c.name }}</span>
+        <span class="bar-track"><span class="bar-fill" :style="{ width: c.percent + '%' }"></span></span>
+        <span class="muted num bar-num">{{ yuan(c.amount) }} 元 · {{ c.percent }}%</span>
+      </div>
+    </div>
+
+    <div class="card table-card">
+      <table class="tx-table">
+        <thead>
+          <tr>
+            <th>日期</th><th>分类</th><th>金额（元）</th><th>备注</th><th>报销</th><th class="th-ops">操作</th>
+          </tr>
+        </thead>
+        <tbody>
+          <tr v-for="r in filtered" :key="r.id">
+            <td class="num">{{ r.date }}</td>
+            <td><span class="tag">{{ r.category }}</span></td>
+            <td class="num" :class="r.type === 'income' ? 'amt-income' : 'amt-expense'">{{ amountText(r) }}</td>
+            <td class="td-note">{{ r.note || '--' }}</td>
+            <td>
+              <span v-if="r.type !== 'expense' || r.reimbursable !== 1" class="muted">--</span>
+              <span v-else-if="r.reimbursed === 1" class="tx-done">已报销</span>
+              <span v-else class="tx-pending">待报销</span>
+            </td>
+            <td>
+              <div class="ops">
+                <button
+                  v-if="r.type === 'expense' && r.reimbursable === 1 && r.reimbursed !== 1"
+                  class="btn btn-xs" @click="markReimbursed(r)"
+                >标记已报销</button>
+                <button class="btn btn-xs" @click="openEdit(r)">编辑</button>
+                <button class="btn btn-xs" @click="deleteTarget = r">删除</button>
+              </div>
+            </td>
+          </tr>
+          <tr v-if="!filtered.length && !loading">
+            <td colspan="6" class="empty muted">本月暂无账目</td>
+          </tr>
+        </tbody>
+      </table>
+    </div>
+
+    <div class="muted vault-note num">筛选结果 {{ filtered.length }} 条 / 本月共 {{ rows.length }} 条</div>
+
+    <TransactionDialog
+      :open="dialogOpen"
+      :title="editingId ? '编辑账目' : '编辑账目'"
+      :initial="dialogInitial"
+      @cancel="dialogOpen = false"
+      @save="onDialogSave"
+    />
+
+    <ConfirmDialog
+      :open="!!deleteTarget"
+      title="删除确认"
+      :message="deleteTarget ? '将删除 ' + deleteTarget.date + ' 的账目（' + deleteTarget.category + ' ' + yuan(deleteTarget.amount) + ' 元）。删除后不可恢复。' : ''"
+      confirm-text="删除" danger
+      @cancel="deleteTarget = null"
+      @confirm="confirmDelete"
+    />
+  </div>
+</template>
+
+<style scoped>
+.ledger-toolbar { display: flex; align-items: center; gap: 8px; margin-bottom: 12px; flex-wrap: wrap; }
+.month-title { font-size: 14px; font-weight: 600; min-width: 88px; text-align: center; }
+.w-filter { width: 110px; flex: none; }
+
+.cards { display: grid; grid-template-columns: repeat(auto-fit, minmax(150px, 1fr)); gap: 12px; }
+.stat-card { padding: 14px 16px; }
+.stat-num { font-size: 20px; font-weight: 600; margin-top: 4px; }
+.amt-income { color: var(--ok); }
+.amt-expense { color: var(--text-1); }
+.amt-warn { color: var(--warn); }
+
+.sec { padding: 14px 16px; margin-top: 12px; }
+.sec-title { font-size: 13px; font-weight: 600; margin-bottom: 10px; }
+.sec-head { display: flex; align-items: baseline; justify-content: space-between; gap: 8px; margin-bottom: 10px; }
+.sec-head .sec-title { margin-bottom: 0; }
+.form-hint { font-size: 12px; }
+.form-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 12px 16px; }
+.field.span2 { grid-column: span 2; }
+.field label { display: block; font-size: 12px; color: var(--text-2); margin-bottom: 4px; }
+.form-error { color: var(--danger); font-size: 12px; margin-top: 8px; }
+.form-footer {
+  display: flex; justify-content: flex-end; gap: 8px;
+  margin-top: 12px; padding-top: 12px; border-top: 1px solid var(--border);
+}
+.seg { display: inline-flex; border: 1px solid var(--border-strong); border-radius: var(--radius-sm); overflow: hidden; }
+.seg-btn {
+  height: 30px; padding: 0 14px; border: none;
+  background: var(--bg-page); color: var(--text-2); cursor: pointer; font-size: 13px;
+}
+.seg-btn + .seg-btn { border-left: 1px solid var(--border); }
+.seg-btn.active { background: var(--accent-bg); color: var(--accent); }
+.toggle-btn {
+  height: 32px; width: 100%;
+  border: 1px solid var(--border-strong);
+  background: var(--bg-page);
+  border-radius: var(--radius-sm);
+  cursor: pointer; font-size: 13px; color: var(--text-2);
+}
+.toggle-btn:hover { background: var(--bg-hover); }
+.toggle-btn.on { color: var(--accent); border-color: var(--accent); background: var(--accent-bg); }
+
+.bar-row { display: flex; align-items: center; gap: 10px; margin: 6px 0; }
+.bar-label { width: 56px; flex: none; color: var(--text-2); font-size: 12px; text-align: right; }
+.bar-track { flex: 1; height: 8px; border-radius: 4px; background: var(--bg-subtle); overflow: hidden; }
+.bar-fill { display: block; height: 100%; background: var(--accent); border-radius: 4px; }
+.bar-num { font-size: 12px; width: 110px; flex: none; }
+
+.table-card { overflow-x: auto; }
+.tx-table { width: 100%; border-collapse: collapse; font-size: 13px; }
+.tx-table th {
+  text-align: left; font-weight: 500; color: var(--text-2);
+  background: var(--bg-subtle); padding: 10px 12px;
+  border-bottom: 1px solid var(--border); white-space: nowrap;
+}
+.tx-table td { padding: 10px 12px; border-bottom: 1px solid var(--border); vertical-align: top; word-break: break-all; }
+.tx-table tbody tr:hover { background: var(--bg-subtle); }
+.tx-table tbody tr:last-child td { border-bottom: none; }
+.td-note { color: var(--text-2); }
+.tx-pending { color: var(--warn); font-size: 12px; }
+.tx-done { color: var(--ok); font-size: 12px; }
+.th-ops { width: 220px; }
+.ops { display: flex; gap: 4px; flex-wrap: wrap; }
+.empty { text-align: center; padding: 24px 0; }
+.vault-note { margin-top: 10px; font-size: 12px; text-align: right; }
+</style>
diff --git a/实习工作日志系统-设计方案.md b/实习工作日志系统-设计方案.md
index 868715e..793a9f4 100644
--- a/实习工作日志系统-设计方案.md
+++ b/实习工作日志系统-设计方案.md
@@ -1,6 +1,6 @@
 # 实习工作日志系统 设计方案
 
-- 版本：v1.10（Electron 桌面应用）
+- 版本：v1.11（记账系统）
 - 范围：个人版全量功能；团队版仅作扩展预留
 
 ## 1. 产品定位
@@ -154,6 +154,15 @@ AI 润色为可选进阶：将统计、成果、周记交给大模型按四段
 | 账号管理 | 设置页可修改登录密码、删除用户（连同其全部数据，二次确认） |
 | 旧数据迁移 | 首次创建用户时可勾选迁移升级前单机数据，迁移仅复制、原库保留兜底 |
 
+### 3.12 记账系统
+
+| 项 | 说明 |
+|---|---|
+| 录入 | 支出/收入两类型；金额以「分」为整数存储避免浮点误差；日期、分类（支出：餐饮/交通/住房/通讯/学习/娱乐/其他；收入：工资/报销/其他，固定枚举）、备注 |
+| 报销跟踪 | 支出可标记「需要报销」并跟踪待报销/已报销状态，面向出差垫付场景；汇总卡片显示待报销金额 |
+| 汇总 | 按月展示收入、支出、结余、待报销四卡片；支出分类分布条形图 |
+| 明细 | 月度流水表格，类型与报销状态筛选，支持弹窗编辑、删除确认、标记已报销 |
+
 ## 4. 数据模型（SQLite）
 
 ### 4.1 建表语句
@@ -232,6 +241,19 @@ CREATE TABLE credential (
   updated_at  TEXT NOT NULL
 );
 
+-- 记账流水（amount 单位为分）
+CREATE TABLE transaction (
+  id            INTEGER PRIMARY KEY AUTOINCREMENT,
+  type          TEXT NOT NULL,
+  category      TEXT NOT NULL,
+  amount        INTEGER NOT NULL,
+  date          TEXT NOT NULL,
+  note          TEXT,
+  reimbursable  INTEGER NOT NULL DEFAULT 0,
+  reimbursed    INTEGER NOT NULL DEFAULT 0,
+  created_at    TEXT NOT NULL
+);
+
 -- 设置
 CREATE TABLE setting (
   key   TEXT PRIMARY KEY,
@@ -482,3 +504,4 @@ src/
 - v1.8：新增用户系统——每位用户独立 IndexedDB 数据库物理隔离数据；登录密码仅存 PBKDF2 哈希；会话存 sessionStorage 并支持 30 分钟无操作自动退出；设置页支持修改登录密码与删除用户；首次创建用户可一键迁移升级前单机数据（原库保留兜底）
 - v1.9：PWA 应用化——新增 Web 应用清单、Service Worker 离线缓存与自绘应用图标；在 Edge/Chrome 中可一键安装为独立窗口应用（桌面图标、开始菜单入口），离线可用，数据随浏览器配置文件存储
 - v1.10：Electron 桌面应用——pnpm dist 一键产出 NSIS 安装包与免安装目录；主进程加载本地构建产物，数据存于系统用户目录；窗口禁用菜单栏、外部链接交由系统浏览器打开
+- v1.11：新增记账系统——支出/收入录入（金额以分存储）、固定分类枚举、报销跟踪（待报销/已报销与待报销金额汇总）、月度汇总卡片与支出分类分布、月度流水筛选与弹窗编辑；备份格式升级至 v3 并向下兼容