Merge pull request 'feat(finance): 财务概览模块 1:1 还原' (#10) from feature/finance-overview-1to1 into dev

Feature/finance invoice 1to1

src/Api/TakeoutSaaS.TenantApi/Contracts/Finance/FinanceBusinessReportContracts.cs

@@ -0,0 +1,285 @@
+namespace TakeoutSaaS.TenantApi.Contracts.Finance;
+
+/// <summary>
+/// 经营报表列表请求。
+/// </summary>
+public sealed class FinanceBusinessReportListRequest
+{
+    /// <summary>
+    /// 门店 ID。
+    /// </summary>
+    public string StoreId { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 周期类型（daily/weekly/monthly）。
+    /// </summary>
+    public string? PeriodType { get; set; } = "daily";
+
+    /// <summary>
+    /// 页码。
+    /// </summary>
+    public int Page { get; set; } = 1;
+
+    /// <summary>
+    /// 每页条数。
+    /// </summary>
+    public int PageSize { get; set; } = 20;
+}
+
+/// <summary>
+/// 经营报表详情请求。
+/// </summary>
+public sealed class FinanceBusinessReportDetailRequest
+{
+    /// <summary>
+    /// 门店 ID。
+    /// </summary>
+    public string StoreId { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 报表 ID。
+    /// </summary>
+    public string ReportId { get; set; } = string.Empty;
+}
+
+/// <summary>
+/// 经营报表批量导出请求。
+/// </summary>
+public sealed class FinanceBusinessReportBatchExportRequest
+{
+    /// <summary>
+    /// 门店 ID。
+    /// </summary>
+    public string StoreId { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 周期类型（daily/weekly/monthly）。
+    /// </summary>
+    public string? PeriodType { get; set; } = "daily";
+
+    /// <summary>
+    /// 页码。
+    /// </summary>
+    public int Page { get; set; } = 1;
+
+    /// <summary>
+    /// 每页条数。
+    /// </summary>
+    public int PageSize { get; set; } = 20;
+}
+
+/// <summary>
+/// 经营报表列表行响应。
+/// </summary>
+public sealed class FinanceBusinessReportListItemResponse
+{
+    /// <summary>
+    /// 报表 ID。
+    /// </summary>
+    public string ReportId { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 日期文案。
+    /// </summary>
+    public string DateText { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 营业额。
+    /// </summary>
+    public decimal RevenueAmount { get; set; }
+
+    /// <summary>
+    /// 订单数。
+    /// </summary>
+    public int OrderCount { get; set; }
+
+    /// <summary>
+    /// 客单价。
+    /// </summary>
+    public decimal AverageOrderValue { get; set; }
+
+    /// <summary>
+    /// 退款率（百分数）。
+    /// </summary>
+    public decimal RefundRatePercent { get; set; }
+
+    /// <summary>
+    /// 成本总额。
+    /// </summary>
+    public decimal CostTotalAmount { get; set; }
+
+    /// <summary>
+    /// 净利润。
+    /// </summary>
+    public decimal NetProfitAmount { get; set; }
+
+    /// <summary>
+    /// 利润率（百分数）。
+    /// </summary>
+    public decimal ProfitRatePercent { get; set; }
+
+    /// <summary>
+    /// 状态编码。
+    /// </summary>
+    public string Status { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 状态文案。
+    /// </summary>
+    public string StatusText { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 是否可下载。
+    /// </summary>
+    public bool CanDownload { get; set; }
+}
+
+/// <summary>
+/// 经营报表列表响应。
+/// </summary>
+public sealed class FinanceBusinessReportListResultResponse
+{
+    /// <summary>
+    /// 列表。
+    /// </summary>
+    public List<FinanceBusinessReportListItemResponse> Items { get; set; } = [];
+
+    /// <summary>
+    /// 总数。
+    /// </summary>
+    public int Total { get; set; }
+
+    /// <summary>
+    /// 页码。
+    /// </summary>
+    public int Page { get; set; }
+
+    /// <summary>
+    /// 每页条数。
+    /// </summary>
+    public int PageSize { get; set; }
+}
+
+/// <summary>
+/// KPI 响应项。
+/// </summary>
+public sealed class FinanceBusinessReportKpiResponse
+{
+    /// <summary>
+    /// 指标键。
+    /// </summary>
+    public string Key { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 指标名称。
+    /// </summary>
+    public string Label { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 指标值文案。
+    /// </summary>
+    public string ValueText { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 同比变化率（百分数）。
+    /// </summary>
+    public decimal YoyChangeRate { get; set; }
+
+    /// <summary>
+    /// 环比变化率（百分数）。
+    /// </summary>
+    public decimal MomChangeRate { get; set; }
+}
+
+/// <summary>
+/// 明细行响应项。
+/// </summary>
+public sealed class FinanceBusinessReportBreakdownItemResponse
+{
+    /// <summary>
+    /// 明细键。
+    /// </summary>
+    public string Key { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 明细名称。
+    /// </summary>
+    public string Label { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 金额。
+    /// </summary>
+    public decimal Amount { get; set; }
+
+    /// <summary>
+    /// 占比（百分数）。
+    /// </summary>
+    public decimal RatioPercent { get; set; }
+}
+
+/// <summary>
+/// 经营报表详情响应。
+/// </summary>
+public sealed class FinanceBusinessReportDetailResponse
+{
+    /// <summary>
+    /// 报表 ID。
+    /// </summary>
+    public string ReportId { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 标题。
+    /// </summary>
+    public string Title { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 周期类型编码。
+    /// </summary>
+    public string PeriodType { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 状态编码。
+    /// </summary>
+    public string Status { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 状态文案。
+    /// </summary>
+    public string StatusText { get; set; } = string.Empty;
+
+    /// <summary>
+    /// KPI 列表。
+    /// </summary>
+    public List<FinanceBusinessReportKpiResponse> Kpis { get; set; } = [];
+
+    /// <summary>
+    /// 收入明细（按渠道）。
+    /// </summary>
+    public List<FinanceBusinessReportBreakdownItemResponse> IncomeBreakdowns { get; set; } = [];
+
+    /// <summary>
+    /// 成本明细（按类别）。
+    /// </summary>
+    public List<FinanceBusinessReportBreakdownItemResponse> CostBreakdowns { get; set; } = [];
+}
+
+/// <summary>
+/// 经营报表导出响应。
+/// </summary>
+public sealed class FinanceBusinessReportExportResponse
+{
+    /// <summary>
+    /// 文件名。
+    /// </summary>
+    public string FileName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// Base64 文件内容。
+    /// </summary>
+    public string FileContentBase64 { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 导出总记录数。
+    /// </summary>
+    public int TotalCount { get; set; }
+}

src/Api/TakeoutSaaS.TenantApi/Contracts/Finance/FinanceCostContracts.cs

@@ -0,0 +1,384 @@
+namespace TakeoutSaaS.TenantApi.Contracts.Finance;
+
+/// <summary>
+/// 成本模块通用作用域请求。
+/// </summary>
+public class FinanceCostScopeRequest
+{
+    /// <summary>
+    /// 维度（tenant/store）。
+    /// </summary>
+    public string? Dimension { get; set; }
+
+    /// <summary>
+    /// 门店标识（门店维度必填）。
+    /// </summary>
+    public string? StoreId { get; set; }
+
+    /// <summary>
+    /// 月份（yyyy-MM）。
+    /// </summary>
+    public string? Month { get; set; }
+}
+
+/// <summary>
+/// 成本录入查询请求。
+/// </summary>
+public sealed class FinanceCostEntryRequest : FinanceCostScopeRequest;
+
+/// <summary>
+/// 成本分析查询请求。
+/// </summary>
+public sealed class FinanceCostAnalysisRequest : FinanceCostScopeRequest
+{
+    /// <summary>
+    /// 趋势月份数量。
+    /// </summary>
+    public int TrendMonthCount { get; set; } = 6;
+}
+
+/// <summary>
+/// 成本录入保存请求。
+/// </summary>
+public sealed class SaveFinanceCostEntryRequest : FinanceCostScopeRequest
+{
+    /// <summary>
+    /// 分类列表。
+    /// </summary>
+    public List<SaveFinanceCostCategoryRequest> Categories { get; set; } = [];
+}
+
+/// <summary>
+/// 成本分类保存项请求。
+/// </summary>
+public sealed class SaveFinanceCostCategoryRequest
+{
+    /// <summary>
+    /// 分类编码（food/labor/fixed/packaging）。
+    /// </summary>
+    public string Category { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 分类总金额。
+    /// </summary>
+    public decimal TotalAmount { get; set; }
+
+    /// <summary>
+    /// 分类明细。
+    /// </summary>
+    public List<SaveFinanceCostDetailRequest> Items { get; set; } = [];
+}
+
+/// <summary>
+/// 成本明细保存项请求。
+/// </summary>
+public sealed class SaveFinanceCostDetailRequest
+{
+    /// <summary>
+    /// 明细标识（可空）。
+    /// </summary>
+    public string? ItemId { get; set; }
+
+    /// <summary>
+    /// 明细名称。
+    /// </summary>
+    public string ItemName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 明细金额。
+    /// </summary>
+    public decimal Amount { get; set; }
+
+    /// <summary>
+    /// 数量（人工类可用）。
+    /// </summary>
+    public decimal? Quantity { get; set; }
+
+    /// <summary>
+    /// 单价（人工类可用）。
+    /// </summary>
+    public decimal? UnitPrice { get; set; }
+
+    /// <summary>
+    /// 排序值。
+    /// </summary>
+    public int SortOrder { get; set; }
+}
+
+/// <summary>
+/// 成本录入响应。
+/// </summary>
+public sealed class FinanceCostEntryResponse
+{
+    /// <summary>
+    /// 维度编码。
+    /// </summary>
+    public string Dimension { get; set; } = "tenant";
+
+    /// <summary>
+    /// 门店标识（门店维度时有值）。
+    /// </summary>
+    public string? StoreId { get; set; }
+
+    /// <summary>
+    /// 月份（yyyy-MM）。
+    /// </summary>
+    public string Month { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 本月营业额。
+    /// </summary>
+    public decimal MonthRevenue { get; set; }
+
+    /// <summary>
+    /// 本月总成本。
+    /// </summary>
+    public decimal TotalCost { get; set; }
+
+    /// <summary>
+    /// 本月成本率（%）。
+    /// </summary>
+    public decimal CostRate { get; set; }
+
+    /// <summary>
+    /// 分类数据。
+    /// </summary>
+    public List<FinanceCostEntryCategoryResponse> Categories { get; set; } = [];
+}
+
+/// <summary>
+/// 成本分类响应。
+/// </summary>
+public sealed class FinanceCostEntryCategoryResponse
+{
+    /// <summary>
+    /// 分类编码。
+    /// </summary>
+    public string Category { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 分类文案。
+    /// </summary>
+    public string CategoryText { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 分类总金额。
+    /// </summary>
+    public decimal TotalAmount { get; set; }
+
+    /// <summary>
+    /// 分类占比（%）。
+    /// </summary>
+    public decimal Percentage { get; set; }
+
+    /// <summary>
+    /// 明细数据。
+    /// </summary>
+    public List<FinanceCostEntryDetailResponse> Items { get; set; } = [];
+}
+
+/// <summary>
+/// 成本明细响应。
+/// </summary>
+public sealed class FinanceCostEntryDetailResponse
+{
+    /// <summary>
+    /// 明细标识。
+    /// </summary>
+    public string? ItemId { get; set; }
+
+    /// <summary>
+    /// 明细名称。
+    /// </summary>
+    public string ItemName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 明细金额。
+    /// </summary>
+    public decimal Amount { get; set; }
+
+    /// <summary>
+    /// 数量（人工类可用）。
+    /// </summary>
+    public decimal? Quantity { get; set; }
+
+    /// <summary>
+    /// 单价（人工类可用）。
+    /// </summary>
+    public decimal? UnitPrice { get; set; }
+
+    /// <summary>
+    /// 排序值。
+    /// </summary>
+    public int SortOrder { get; set; }
+}
+
+/// <summary>
+/// 成本分析响应。
+/// </summary>
+public sealed class FinanceCostAnalysisResponse
+{
+    /// <summary>
+    /// 维度编码。
+    /// </summary>
+    public string Dimension { get; set; } = "tenant";
+
+    /// <summary>
+    /// 门店标识（门店维度时有值）。
+    /// </summary>
+    public string? StoreId { get; set; }
+
+    /// <summary>
+    /// 月份（yyyy-MM）。
+    /// </summary>
+    public string Month { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 统计卡。
+    /// </summary>
+    public FinanceCostAnalysisStatsResponse Stats { get; set; } = new();
+
+    /// <summary>
+    /// 趋势数据。
+    /// </summary>
+    public List<FinanceCostTrendPointResponse> Trend { get; set; } = [];
+
+    /// <summary>
+    /// 构成数据。
+    /// </summary>
+    public List<FinanceCostCompositionResponse> Composition { get; set; } = [];
+
+    /// <summary>
+    /// 明细表数据。
+    /// </summary>
+    public List<FinanceCostMonthlyDetailResponse> DetailRows { get; set; } = [];
+}
+
+/// <summary>
+/// 成本分析统计卡响应。
+/// </summary>
+public sealed class FinanceCostAnalysisStatsResponse
+{
+    /// <summary>
+    /// 本月总成本。
+    /// </summary>
+    public decimal TotalCost { get; set; }
+
+    /// <summary>
+    /// 食材成本率（%）。
+    /// </summary>
+    public decimal FoodCostRate { get; set; }
+
+    /// <summary>
+    /// 单均成本。
+    /// </summary>
+    public decimal AverageCostPerPaidOrder { get; set; }
+
+    /// <summary>
+    /// 环比变化（%）。
+    /// </summary>
+    public decimal MonthOnMonthChangeRate { get; set; }
+
+    /// <summary>
+    /// 本月营业额。
+    /// </summary>
+    public decimal Revenue { get; set; }
+
+    /// <summary>
+    /// 本月支付成功订单数。
+    /// </summary>
+    public int PaidOrderCount { get; set; }
+}
+
+/// <summary>
+/// 成本趋势点响应。
+/// </summary>
+public sealed class FinanceCostTrendPointResponse
+{
+    /// <summary>
+    /// 月份（yyyy-MM）。
+    /// </summary>
+    public string Month { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 月度总成本。
+    /// </summary>
+    public decimal TotalCost { get; set; }
+
+    /// <summary>
+    /// 月度营业额。
+    /// </summary>
+    public decimal Revenue { get; set; }
+
+    /// <summary>
+    /// 月度成本率（%）。
+    /// </summary>
+    public decimal CostRate { get; set; }
+}
+
+/// <summary>
+/// 成本构成响应。
+/// </summary>
+public sealed class FinanceCostCompositionResponse
+{
+    /// <summary>
+    /// 分类编码。
+    /// </summary>
+    public string Category { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 分类文案。
+    /// </summary>
+    public string CategoryText { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 金额。
+    /// </summary>
+    public decimal Amount { get; set; }
+
+    /// <summary>
+    /// 占比（%）。
+    /// </summary>
+    public decimal Percentage { get; set; }
+}
+
+/// <summary>
+/// 成本分析明细表行响应。
+/// </summary>
+public sealed class FinanceCostMonthlyDetailResponse
+{
+    /// <summary>
+    /// 月份（yyyy-MM）。
+    /// </summary>
+    public string Month { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 食材成本。
+    /// </summary>
+    public decimal FoodAmount { get; set; }
+
+    /// <summary>
+    /// 人工成本。
+    /// </summary>
+    public decimal LaborAmount { get; set; }
+
+    /// <summary>
+    /// 固定费用。
+    /// </summary>
+    public decimal FixedAmount { get; set; }
+
+    /// <summary>
+    /// 包装耗材。
+    /// </summary>
+    public decimal PackagingAmount { get; set; }
+
+    /// <summary>
+    /// 总成本。
+    /// </summary>
+    public decimal TotalCost { get; set; }
+
+    /// <summary>
+    /// 成本率（%）。
+    /// </summary>
+    public decimal CostRate { get; set; }
+}

src/Api/TakeoutSaaS.TenantApi/Contracts/Finance/FinanceInvoiceContracts.cs

@@ -0,0 +1,533 @@
+namespace TakeoutSaaS.TenantApi.Contracts.Finance;
+
+/// <summary>
+/// 保存发票设置请求。
+/// </summary>
+public sealed class FinanceInvoiceSettingSaveRequest
+{
+    /// <summary>
+    /// 企业名称。
+    /// </summary>
+    public string CompanyName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 纳税人识别号。
+    /// </summary>
+    public string TaxpayerNumber { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 注册地址。
+    /// </summary>
+    public string? RegisteredAddress { get; set; }
+
+    /// <summary>
+    /// 注册电话。
+    /// </summary>
+    public string? RegisteredPhone { get; set; }
+
+    /// <summary>
+    /// 开户银行。
+    /// </summary>
+    public string? BankName { get; set; }
+
+    /// <summary>
+    /// 银行账号。
+    /// </summary>
+    public string? BankAccount { get; set; }
+
+    /// <summary>
+    /// 是否启用电子普通发票。
+    /// </summary>
+    public bool EnableElectronicNormalInvoice { get; set; } = true;
+
+    /// <summary>
+    /// 是否启用电子专用发票。
+    /// </summary>
+    public bool EnableElectronicSpecialInvoice { get; set; }
+
+    /// <summary>
+    /// 是否启用自动开票。
+    /// </summary>
+    public bool EnableAutoIssue { get; set; }
+
+    /// <summary>
+    /// 自动开票单张最大金额。
+    /// </summary>
+    public decimal AutoIssueMaxAmount { get; set; } = 10_000m;
+}
+
+/// <summary>
+/// 发票记录列表请求。
+/// </summary>
+public sealed class FinanceInvoiceRecordListRequest
+{
+    /// <summary>
+    /// 开始日期（yyyy-MM-dd）。
+    /// </summary>
+    public string? StartDate { get; set; }
+
+    /// <summary>
+    /// 结束日期（yyyy-MM-dd）。
+    /// </summary>
+    public string? EndDate { get; set; }
+
+    /// <summary>
+    /// 状态（pending/issued/voided）。
+    /// </summary>
+    public string? Status { get; set; }
+
+    /// <summary>
+    /// 类型（normal/special）。
+    /// </summary>
+    public string? InvoiceType { get; set; }
+
+    /// <summary>
+    /// 关键词（发票号/公司名/申请人）。
+    /// </summary>
+    public string? Keyword { get; set; }
+
+    /// <summary>
+    /// 页码。
+    /// </summary>
+    public int Page { get; set; } = 1;
+
+    /// <summary>
+    /// 每页条数。
+    /// </summary>
+    public int PageSize { get; set; } = 10;
+}
+
+/// <summary>
+/// 发票记录详情请求。
+/// </summary>
+public sealed class FinanceInvoiceRecordDetailRequest
+{
+    /// <summary>
+    /// 发票记录 ID。
+    /// </summary>
+    public string RecordId { get; set; } = string.Empty;
+}
+
+/// <summary>
+/// 发票开票请求。
+/// </summary>
+public sealed class FinanceInvoiceRecordIssueRequest
+{
+    /// <summary>
+    /// 发票记录 ID。
+    /// </summary>
+    public string RecordId { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 接收邮箱（可选）。
+    /// </summary>
+    public string? ContactEmail { get; set; }
+
+    /// <summary>
+    /// 开票备注。
+    /// </summary>
+    public string? IssueRemark { get; set; }
+}
+
+/// <summary>
+/// 发票作废请求。
+/// </summary>
+public sealed class FinanceInvoiceRecordVoidRequest
+{
+    /// <summary>
+    /// 发票记录 ID。
+    /// </summary>
+    public string RecordId { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 作废原因。
+    /// </summary>
+    public string VoidReason { get; set; } = string.Empty;
+}
+
+/// <summary>
+/// 发票申请请求。
+/// </summary>
+public sealed class FinanceInvoiceRecordApplyRequest
+{
+    /// <summary>
+    /// 申请人。
+    /// </summary>
+    public string ApplicantName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 开票抬头（公司名）。
+    /// </summary>
+    public string CompanyName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 纳税人识别号。
+    /// </summary>
+    public string? TaxpayerNumber { get; set; }
+
+    /// <summary>
+    /// 发票类型（normal/special）。
+    /// </summary>
+    public string InvoiceType { get; set; } = "normal";
+
+    /// <summary>
+    /// 开票金额。
+    /// </summary>
+    public decimal Amount { get; set; }
+
+    /// <summary>
+    /// 关联订单号。
+    /// </summary>
+    public string OrderNo { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 接收邮箱。
+    /// </summary>
+    public string? ContactEmail { get; set; }
+
+    /// <summary>
+    /// 联系电话。
+    /// </summary>
+    public string? ContactPhone { get; set; }
+
+    /// <summary>
+    /// 申请备注。
+    /// </summary>
+    public string? ApplyRemark { get; set; }
+
+    /// <summary>
+    /// 申请时间（可空）。
+    /// </summary>
+    public DateTime? AppliedAt { get; set; }
+}
+
+/// <summary>
+/// 发票设置响应。
+/// </summary>
+public sealed class FinanceInvoiceSettingResponse
+{
+    /// <summary>
+    /// 企业名称。
+    /// </summary>
+    public string CompanyName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 纳税人识别号。
+    /// </summary>
+    public string TaxpayerNumber { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 注册地址。
+    /// </summary>
+    public string? RegisteredAddress { get; set; }
+
+    /// <summary>
+    /// 注册电话。
+    /// </summary>
+    public string? RegisteredPhone { get; set; }
+
+    /// <summary>
+    /// 开户银行。
+    /// </summary>
+    public string? BankName { get; set; }
+
+    /// <summary>
+    /// 银行账号。
+    /// </summary>
+    public string? BankAccount { get; set; }
+
+    /// <summary>
+    /// 是否启用电子普通发票。
+    /// </summary>
+    public bool EnableElectronicNormalInvoice { get; set; }
+
+    /// <summary>
+    /// 是否启用电子专用发票。
+    /// </summary>
+    public bool EnableElectronicSpecialInvoice { get; set; }
+
+    /// <summary>
+    /// 是否启用自动开票。
+    /// </summary>
+    public bool EnableAutoIssue { get; set; }
+
+    /// <summary>
+    /// 自动开票单张最大金额。
+    /// </summary>
+    public decimal AutoIssueMaxAmount { get; set; }
+}
+
+/// <summary>
+/// 发票统计响应。
+/// </summary>
+public sealed class FinanceInvoiceStatsResponse
+{
+    /// <summary>
+    /// 本月已开票金额。
+    /// </summary>
+    public decimal CurrentMonthIssuedAmount { get; set; }
+
+    /// <summary>
+    /// 本月已开票张数。
+    /// </summary>
+    public int CurrentMonthIssuedCount { get; set; }
+
+    /// <summary>
+    /// 待开票数量。
+    /// </summary>
+    public int PendingCount { get; set; }
+
+    /// <summary>
+    /// 已作废数量。
+    /// </summary>
+    public int VoidedCount { get; set; }
+}
+
+/// <summary>
+/// 发票记录列表项响应。
+/// </summary>
+public sealed class FinanceInvoiceRecordResponse
+{
+    /// <summary>
+    /// 记录 ID。
+    /// </summary>
+    public string RecordId { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 发票号码。
+    /// </summary>
+    public string InvoiceNo { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 申请人。
+    /// </summary>
+    public string ApplicantName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 开票抬头（公司名）。
+    /// </summary>
+    public string CompanyName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 发票类型编码。
+    /// </summary>
+    public string InvoiceType { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 发票类型文案。
+    /// </summary>
+    public string InvoiceTypeText { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 金额。
+    /// </summary>
+    public decimal Amount { get; set; }
+
+    /// <summary>
+    /// 关联订单号。
+    /// </summary>
+    public string OrderNo { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 状态编码。
+    /// </summary>
+    public string Status { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 状态文案。
+    /// </summary>
+    public string StatusText { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 申请时间（本地显示字符串）。
+    /// </summary>
+    public string AppliedAt { get; set; } = string.Empty;
+}
+
+/// <summary>
+/// 发票记录详情响应。
+/// </summary>
+public sealed class FinanceInvoiceRecordDetailResponse
+{
+    /// <summary>
+    /// 记录 ID。
+    /// </summary>
+    public string RecordId { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 发票号码。
+    /// </summary>
+    public string InvoiceNo { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 申请人。
+    /// </summary>
+    public string ApplicantName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 开票抬头（公司名）。
+    /// </summary>
+    public string CompanyName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 纳税人识别号。
+    /// </summary>
+    public string? TaxpayerNumber { get; set; }
+
+    /// <summary>
+    /// 发票类型编码。
+    /// </summary>
+    public string InvoiceType { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 发票类型文案。
+    /// </summary>
+    public string InvoiceTypeText { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 金额。
+    /// </summary>
+    public decimal Amount { get; set; }
+
+    /// <summary>
+    /// 关联订单号。
+    /// </summary>
+    public string OrderNo { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 接收邮箱。
+    /// </summary>
+    public string? ContactEmail { get; set; }
+
+    /// <summary>
+    /// 联系电话。
+    /// </summary>
+    public string? ContactPhone { get; set; }
+
+    /// <summary>
+    /// 申请备注。
+    /// </summary>
+    public string? ApplyRemark { get; set; }
+
+    /// <summary>
+    /// 状态编码。
+    /// </summary>
+    public string Status { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 状态文案。
+    /// </summary>
+    public string StatusText { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 申请时间（本地显示字符串）。
+    /// </summary>
+    public string AppliedAt { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 开票时间（本地显示字符串）。
+    /// </summary>
+    public string? IssuedAt { get; set; }
+
+    /// <summary>
+    /// 开票人 ID。
+    /// </summary>
+    public string? IssuedByUserId { get; set; }
+
+    /// <summary>
+    /// 开票备注。
+    /// </summary>
+    public string? IssueRemark { get; set; }
+
+    /// <summary>
+    /// 作废时间（本地显示字符串）。
+    /// </summary>
+    public string? VoidedAt { get; set; }
+
+    /// <summary>
+    /// 作废人 ID。
+    /// </summary>
+    public string? VoidedByUserId { get; set; }
+
+    /// <summary>
+    /// 作废原因。
+    /// </summary>
+    public string? VoidReason { get; set; }
+}
+
+/// <summary>
+/// 发票开票结果响应。
+/// </summary>
+public sealed class FinanceInvoiceIssueResultResponse
+{
+    /// <summary>
+    /// 记录 ID。
+    /// </summary>
+    public string RecordId { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 发票号码。
+    /// </summary>
+    public string InvoiceNo { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 开票抬头。
+    /// </summary>
+    public string CompanyName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 金额。
+    /// </summary>
+    public decimal Amount { get; set; }
+
+    /// <summary>
+    /// 接收邮箱。
+    /// </summary>
+    public string? ContactEmail { get; set; }
+
+    /// <summary>
+    /// 开票时间（本地显示字符串）。
+    /// </summary>
+    public string IssuedAt { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 状态编码。
+    /// </summary>
+    public string Status { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 状态文案。
+    /// </summary>
+    public string StatusText { get; set; } = string.Empty;
+}
+
+/// <summary>
+/// 发票记录分页响应。
+/// </summary>
+public sealed class FinanceInvoiceRecordListResultResponse
+{
+    /// <summary>
+    /// 列表项。
+    /// </summary>
+    public List<FinanceInvoiceRecordResponse> Items { get; set; } = [];
+
+    /// <summary>
+    /// 页码。
+    /// </summary>
+    public int Page { get; set; }
+
+    /// <summary>
+    /// 每页条数。
+    /// </summary>
+    public int PageSize { get; set; }
+
+    /// <summary>
+    /// 总条数。
+    /// </summary>
+    public int TotalCount { get; set; }
+
+    /// <summary>
+    /// 统计。
+    /// </summary>
+    public FinanceInvoiceStatsResponse Stats { get; set; } = new();
+}

src/Api/TakeoutSaaS.TenantApi/Contracts/Finance/FinanceOverviewContracts.cs

@@ -0,0 +1,329 @@
+namespace TakeoutSaaS.TenantApi.Contracts.Finance;
+
+/// <summary>
+/// 财务概览查询请求。
+/// </summary>
+public sealed class FinanceOverviewDashboardRequest
+{
+    /// <summary>
+    /// 维度（tenant/store）。
+    /// </summary>
+    public string? Dimension { get; set; }
+
+    /// <summary>
+    /// 门店 ID（门店维度必填）。
+    /// </summary>
+    public string? StoreId { get; set; }
+}
+
+/// <summary>
+/// 财务概览指标卡响应。
+/// </summary>
+public sealed class FinanceOverviewKpiCardResponse
+{
+    /// <summary>
+    /// 指标值。
+    /// </summary>
+    public decimal Amount { get; set; }
+
+    /// <summary>
+    /// 对比值。
+    /// </summary>
+    public decimal CompareAmount { get; set; }
+
+    /// <summary>
+    /// 变化率（%）。
+    /// </summary>
+    public decimal ChangeRate { get; set; }
+
+    /// <summary>
+    /// 趋势（up/down/flat）。
+    /// </summary>
+    public string Trend { get; set; } = "flat";
+
+    /// <summary>
+    /// 对比文案。
+    /// </summary>
+    public string CompareLabel { get; set; } = "较昨日";
+}
+
+/// <summary>
+/// 收入趋势点响应。
+/// </summary>
+public sealed class FinanceOverviewIncomeTrendPointResponse
+{
+    /// <summary>
+    /// 日期（yyyy-MM-dd）。
+    /// </summary>
+    public string Date { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 轴标签（MM/dd）。
+    /// </summary>
+    public string DateLabel { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 实收金额。
+    /// </summary>
+    public decimal Amount { get; set; }
+}
+
+/// <summary>
+/// 收入趋势响应。
+/// </summary>
+public sealed class FinanceOverviewIncomeTrendResponse
+{
+    /// <summary>
+    /// 近 7 天。
+    /// </summary>
+    public List<FinanceOverviewIncomeTrendPointResponse> Last7Days { get; set; } = [];
+
+    /// <summary>
+    /// 近 30 天。
+    /// </summary>
+    public List<FinanceOverviewIncomeTrendPointResponse> Last30Days { get; set; } = [];
+}
+
+/// <summary>
+/// 利润趋势点响应。
+/// </summary>
+public sealed class FinanceOverviewProfitTrendPointResponse
+{
+    /// <summary>
+    /// 日期（yyyy-MM-dd）。
+    /// </summary>
+    public string Date { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 轴标签（MM/dd）。
+    /// </summary>
+    public string DateLabel { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 营收。
+    /// </summary>
+    public decimal RevenueAmount { get; set; }
+
+    /// <summary>
+    /// 成本。
+    /// </summary>
+    public decimal CostAmount { get; set; }
+
+    /// <summary>
+    /// 净利润。
+    /// </summary>
+    public decimal NetProfitAmount { get; set; }
+}
+
+/// <summary>
+/// 利润趋势响应。
+/// </summary>
+public sealed class FinanceOverviewProfitTrendResponse
+{
+    /// <summary>
+    /// 近 7 天。
+    /// </summary>
+    public List<FinanceOverviewProfitTrendPointResponse> Last7Days { get; set; } = [];
+
+    /// <summary>
+    /// 近 30 天。
+    /// </summary>
+    public List<FinanceOverviewProfitTrendPointResponse> Last30Days { get; set; } = [];
+}
+
+/// <summary>
+/// 收入构成项响应。
+/// </summary>
+public sealed class FinanceOverviewIncomeCompositionItemResponse
+{
+    /// <summary>
+    /// 渠道编码。
+    /// </summary>
+    public string Channel { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 渠道文案。
+    /// </summary>
+    public string ChannelText { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 金额。
+    /// </summary>
+    public decimal Amount { get; set; }
+
+    /// <summary>
+    /// 占比（%）。
+    /// </summary>
+    public decimal Percentage { get; set; }
+}
+
+/// <summary>
+/// 收入构成响应。
+/// </summary>
+public sealed class FinanceOverviewIncomeCompositionResponse
+{
+    /// <summary>
+    /// 总实收。
+    /// </summary>
+    public decimal TotalAmount { get; set; }
+
+    /// <summary>
+    /// 构成项。
+    /// </summary>
+    public List<FinanceOverviewIncomeCompositionItemResponse> Items { get; set; } = [];
+}
+
+/// <summary>
+/// 成本构成项响应。
+/// </summary>
+public sealed class FinanceOverviewCostCompositionItemResponse
+{
+    /// <summary>
+    /// 分类编码。
+    /// </summary>
+    public string Category { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 分类文案。
+    /// </summary>
+    public string CategoryText { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 金额。
+    /// </summary>
+    public decimal Amount { get; set; }
+
+    /// <summary>
+    /// 占比（%）。
+    /// </summary>
+    public decimal Percentage { get; set; }
+}
+
+/// <summary>
+/// 成本构成响应。
+/// </summary>
+public sealed class FinanceOverviewCostCompositionResponse
+{
+    /// <summary>
+    /// 总成本。
+    /// </summary>
+    public decimal TotalAmount { get; set; }
+
+    /// <summary>
+    /// 构成项。
+    /// </summary>
+    public List<FinanceOverviewCostCompositionItemResponse> Items { get; set; } = [];
+}
+
+/// <summary>
+/// TOP 商品项响应。
+/// </summary>
+public sealed class FinanceOverviewTopProductItemResponse
+{
+    /// <summary>
+    /// 排名。
+    /// </summary>
+    public int Rank { get; set; }
+
+    /// <summary>
+    /// 商品名称。
+    /// </summary>
+    public string ProductName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 销量。
+    /// </summary>
+    public int SalesQuantity { get; set; }
+
+    /// <summary>
+    /// 营收金额。
+    /// </summary>
+    public decimal RevenueAmount { get; set; }
+
+    /// <summary>
+    /// 占比（%）。
+    /// </summary>
+    public decimal Percentage { get; set; }
+}
+
+/// <summary>
+/// TOP 商品响应。
+/// </summary>
+public sealed class FinanceOverviewTopProductResponse
+{
+    /// <summary>
+    /// 周期天数。
+    /// </summary>
+    public int PeriodDays { get; set; } = 30;
+
+    /// <summary>
+    /// 排行项。
+    /// </summary>
+    public List<FinanceOverviewTopProductItemResponse> Items { get; set; } = [];
+}
+
+/// <summary>
+/// 财务概览响应。
+/// </summary>
+public sealed class FinanceOverviewDashboardResponse
+{
+    /// <summary>
+    /// 维度编码。
+    /// </summary>
+    public string Dimension { get; set; } = "tenant";
+
+    /// <summary>
+    /// 门店标识。
+    /// </summary>
+    public string? StoreId { get; set; }
+
+    /// <summary>
+    /// 今日营业额卡片。
+    /// </summary>
+    public FinanceOverviewKpiCardResponse TodayRevenue { get; set; } = new();
+
+    /// <summary>
+    /// 实收卡片。
+    /// </summary>
+    public FinanceOverviewKpiCardResponse ActualReceived { get; set; } = new();
+
+    /// <summary>
+    /// 退款卡片。
+    /// </summary>
+    public FinanceOverviewKpiCardResponse RefundAmount { get; set; } = new();
+
+    /// <summary>
+    /// 净收入卡片。
+    /// </summary>
+    public FinanceOverviewKpiCardResponse NetIncome { get; set; } = new();
+
+    /// <summary>
+    /// 可提现余额卡片。
+    /// </summary>
+    public FinanceOverviewKpiCardResponse WithdrawableBalance { get; set; } = new();
+
+    /// <summary>
+    /// 收入趋势。
+    /// </summary>
+    public FinanceOverviewIncomeTrendResponse IncomeTrend { get; set; } = new();
+
+    /// <summary>
+    /// 利润趋势。
+    /// </summary>
+    public FinanceOverviewProfitTrendResponse ProfitTrend { get; set; } = new();
+
+    /// <summary>
+    /// 收入构成。
+    /// </summary>
+    public FinanceOverviewIncomeCompositionResponse IncomeComposition { get; set; } = new();
+
+    /// <summary>
+    /// 成本构成。
+    /// </summary>
+    public FinanceOverviewCostCompositionResponse CostComposition { get; set; } = new();
+
+    /// <summary>
+    /// TOP 商品排行。
+    /// </summary>
+    public FinanceOverviewTopProductResponse TopProducts { get; set; } = new();
+}

src/Api/TakeoutSaaS.TenantApi/Contracts/Store/StoreFeesContracts.cs

@@ -79,6 +79,10 @@ public sealed class StoreFeesSettingsDto
     /// </summary>
     public decimal BaseDeliveryFee { get; set; }
     /// <summary>
+    /// PlatformServiceRate。
+    /// </summary>
+    public decimal PlatformServiceRate { get; set; }
+    /// <summary>
     /// FreeDeliveryThreshold。
     /// </summary>
     public decimal? FreeDeliveryThreshold { get; set; }

src/Api/TakeoutSaaS.TenantApi/Controllers/FinanceCostController.cs

@@ -0,0 +1,270 @@
+using System.Globalization;
+using MediatR;
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using TakeoutSaaS.Application.App.Finance.Cost.Commands;
+using TakeoutSaaS.Application.App.Finance.Cost.Dto;
+using TakeoutSaaS.Application.App.Finance.Cost.Queries;
+using TakeoutSaaS.Application.App.Stores.Services;
+using TakeoutSaaS.Domain.Finance.Enums;
+using TakeoutSaaS.Infrastructure.App.Persistence;
+using TakeoutSaaS.Module.Authorization.Attributes;
+using TakeoutSaaS.Shared.Abstractions.Constants;
+using TakeoutSaaS.Shared.Abstractions.Exceptions;
+using TakeoutSaaS.Shared.Abstractions.Results;
+using TakeoutSaaS.Shared.Web.Api;
+using TakeoutSaaS.TenantApi.Contracts.Finance;
+
+namespace TakeoutSaaS.TenantApi.Controllers;
+
+/// <summary>
+/// 财务中心成本管理。
+/// </summary>
+[ApiVersion("1.0")]
+[Authorize]
+[Route("api/tenant/v{version:apiVersion}/finance/cost")]
+public sealed class FinanceCostController(
+    IMediator mediator,
+    TakeoutAppDbContext dbContext,
+    StoreContextService storeContextService)
+    : BaseApiController
+{
+    private const string ViewPermission = "tenant:finance:cost:view";
+    private const string ManagePermission = "tenant:finance:cost:manage";
+
+    /// <summary>
+    /// 查询成本录入数据。
+    /// </summary>
+    [HttpGet("entry")]
+    [PermissionAuthorize(ViewPermission, ManagePermission)]
+    [ProducesResponseType(typeof(ApiResponse<FinanceCostEntryResponse>), StatusCodes.Status200OK)]
+    public async Task<ApiResponse<FinanceCostEntryResponse>> Entry(
+        [FromQuery] FinanceCostEntryRequest request,
+        CancellationToken cancellationToken)
+    {
+        // 1. 解析维度与作用域。
+        var scope = await ParseScopeAsync(request, cancellationToken);
+
+        // 2. 查询录入数据并映射响应。
+        var result = await mediator.Send(new GetFinanceCostEntryQuery
+        {
+            Dimension = scope.Dimension,
+            StoreId = scope.StoreId,
+            CostMonth = scope.CostMonth
+        }, cancellationToken);
+
+        return ApiResponse<FinanceCostEntryResponse>.Ok(MapEntry(result));
+    }
+
+    /// <summary>
+    /// 保存成本录入数据。
+    /// </summary>
+    [HttpPost("entry/save")]
+    [PermissionAuthorize(ManagePermission)]
+    [ProducesResponseType(typeof(ApiResponse<FinanceCostEntryResponse>), StatusCodes.Status200OK)]
+    public async Task<ApiResponse<FinanceCostEntryResponse>> SaveEntry(
+        [FromBody] SaveFinanceCostEntryRequest request,
+        CancellationToken cancellationToken)
+    {
+        // 1. 解析维度与作用域。
+        var scope = await ParseScopeAsync(request, cancellationToken);
+
+        // 2. 发起保存命令并映射响应。
+        var result = await mediator.Send(new SaveFinanceCostEntryCommand
+        {
+            Dimension = scope.Dimension,
+            StoreId = scope.StoreId,
+            CostMonth = scope.CostMonth,
+            Categories = (request.Categories ?? [])
+                .Select(MapSaveCategory)
+                .ToList()
+        }, cancellationToken);
+
+        return ApiResponse<FinanceCostEntryResponse>.Ok(MapEntry(result));
+    }
+
+    /// <summary>
+    /// 查询成本分析数据。
+    /// </summary>
+    [HttpGet("analysis")]
+    [PermissionAuthorize(ViewPermission, ManagePermission)]
+    [ProducesResponseType(typeof(ApiResponse<FinanceCostAnalysisResponse>), StatusCodes.Status200OK)]
+    public async Task<ApiResponse<FinanceCostAnalysisResponse>> Analysis(
+        [FromQuery] FinanceCostAnalysisRequest request,
+        CancellationToken cancellationToken)
+    {
+        // 1. 解析维度与作用域。
+        var scope = await ParseScopeAsync(request, cancellationToken);
+
+        // 2. 查询分析数据并映射响应。
+        var result = await mediator.Send(new GetFinanceCostAnalysisQuery
+        {
+            Dimension = scope.Dimension,
+            StoreId = scope.StoreId,
+            CostMonth = scope.CostMonth,
+            TrendMonthCount = Math.Clamp(request.TrendMonthCount, 3, 12)
+        }, cancellationToken);
+
+        return ApiResponse<FinanceCostAnalysisResponse>.Ok(MapAnalysis(result));
+    }
+
+    private async Task<(FinanceCostDimension Dimension, long? StoreId, DateTime CostMonth)> ParseScopeAsync(
+        FinanceCostScopeRequest request,
+        CancellationToken cancellationToken)
+    {
+        var dimension = ParseDimension(request.Dimension);
+        var costMonth = ParseMonthOrDefault(request.Month);
+
+        if (dimension == FinanceCostDimension.Tenant)
+        {
+            return (dimension, null, costMonth);
+        }
+
+        var storeId = StoreApiHelpers.ParseRequiredSnowflake(request.StoreId, nameof(request.StoreId));
+        await EnsureStoreAccessibleAsync(storeId, cancellationToken);
+        return (dimension, storeId, costMonth);
+    }
+
+    private async Task EnsureStoreAccessibleAsync(long storeId, CancellationToken cancellationToken)
+    {
+        var (tenantId, merchantId) = StoreApiHelpers.GetTenantMerchantContext(storeContextService);
+        await StoreApiHelpers.EnsureStoreAccessibleAsync(dbContext, tenantId, merchantId, storeId, cancellationToken);
+    }
+
+    private static FinanceCostDimension ParseDimension(string? value)
+    {
+        var normalized = (value ?? string.Empty).Trim().ToLowerInvariant();
+        return normalized switch
+        {
+            "" or "tenant" => FinanceCostDimension.Tenant,
+            "store" => FinanceCostDimension.Store,
+            _ => throw new BusinessException(ErrorCodes.BadRequest, "dimension 非法")
+        };
+    }
+
+    private static DateTime ParseMonthOrDefault(string? value)
+    {
+        if (string.IsNullOrWhiteSpace(value))
+        {
+            var utcNow = DateTime.UtcNow;
+            return new DateTime(utcNow.Year, utcNow.Month, 1, 0, 0, 0, DateTimeKind.Utc);
+        }
+
+        if (DateTime.TryParseExact(
+                value.Trim(),
+                "yyyy-MM",
+                CultureInfo.InvariantCulture,
+                DateTimeStyles.None,
+                out var parsed))
+        {
+            return new DateTime(parsed.Year, parsed.Month, 1, 0, 0, 0, DateTimeKind.Utc);
+        }
+
+        throw new BusinessException(ErrorCodes.BadRequest, "month 格式必须为 yyyy-MM");
+    }
+
+    private static FinanceCostCategory ParseCategory(string? value)
+    {
+        var normalized = (value ?? string.Empty).Trim().ToLowerInvariant();
+        return normalized switch
+        {
+            "food" => FinanceCostCategory.FoodMaterial,
+            "labor" => FinanceCostCategory.Labor,
+            "fixed" => FinanceCostCategory.FixedExpense,
+            "packaging" => FinanceCostCategory.PackagingConsumable,
+            _ => throw new BusinessException(ErrorCodes.BadRequest, "category 非法")
+        };
+    }
+
+    private static SaveFinanceCostCategoryCommandItem MapSaveCategory(SaveFinanceCostCategoryRequest source)
+    {
+        return new SaveFinanceCostCategoryCommandItem
+        {
+            Category = ParseCategory(source.Category),
+            TotalAmount = source.TotalAmount,
+            Items = (source.Items ?? [])
+                .Select(item => new SaveFinanceCostDetailCommandItem
+                {
+                    ItemId = StoreApiHelpers.ParseSnowflakeOrNull(item.ItemId),
+                    ItemName = item.ItemName,
+                    Amount = item.Amount,
+                    Quantity = item.Quantity,
+                    UnitPrice = item.UnitPrice,
+                    SortOrder = item.SortOrder
+                })
+                .ToList()
+        };
+    }
+
+    private static FinanceCostEntryResponse MapEntry(FinanceCostEntryDto source)
+    {
+        return new FinanceCostEntryResponse
+        {
+            Dimension = source.Dimension,
+            StoreId = source.StoreId,
+            Month = source.Month,
+            MonthRevenue = source.MonthRevenue,
+            TotalCost = source.TotalCost,
+            CostRate = source.CostRate,
+            Categories = source.Categories.Select(category => new FinanceCostEntryCategoryResponse
+            {
+                Category = category.Category,
+                CategoryText = category.CategoryText,
+                TotalAmount = category.TotalAmount,
+                Percentage = category.Percentage,
+                Items = category.Items.Select(item => new FinanceCostEntryDetailResponse
+                {
+                    ItemId = item.ItemId,
+                    ItemName = item.ItemName,
+                    Amount = item.Amount,
+                    Quantity = item.Quantity,
+                    UnitPrice = item.UnitPrice,
+                    SortOrder = item.SortOrder
+                }).ToList()
+            }).ToList()
+        };
+    }
+
+    private static FinanceCostAnalysisResponse MapAnalysis(FinanceCostAnalysisDto source)
+    {
+        return new FinanceCostAnalysisResponse
+        {
+            Dimension = source.Dimension,
+            StoreId = source.StoreId,
+            Month = source.Month,
+            Stats = new FinanceCostAnalysisStatsResponse
+            {
+                TotalCost = source.Stats.TotalCost,
+                FoodCostRate = source.Stats.FoodCostRate,
+                AverageCostPerPaidOrder = source.Stats.AverageCostPerPaidOrder,
+                MonthOnMonthChangeRate = source.Stats.MonthOnMonthChangeRate,
+                Revenue = source.Stats.Revenue,
+                PaidOrderCount = source.Stats.PaidOrderCount
+            },
+            Trend = source.Trend.Select(item => new FinanceCostTrendPointResponse
+            {
+                Month = item.Month,
+                TotalCost = item.TotalCost,
+                Revenue = item.Revenue,
+                CostRate = item.CostRate
+            }).ToList(),
+            Composition = source.Composition.Select(item => new FinanceCostCompositionResponse
+            {
+                Category = item.Category,
+                CategoryText = item.CategoryText,
+                Amount = item.Amount,
+                Percentage = item.Percentage
+            }).ToList(),
+            DetailRows = source.DetailRows.Select(item => new FinanceCostMonthlyDetailResponse
+            {
+                Month = item.Month,
+                FoodAmount = item.FoodAmount,
+                LaborAmount = item.LaborAmount,
+                FixedAmount = item.FixedAmount,
+                PackagingAmount = item.PackagingAmount,
+                TotalCost = item.TotalCost,
+                CostRate = item.CostRate
+            }).ToList()
+        };
+    }
+}

src/Api/TakeoutSaaS.TenantApi/Controllers/FinanceInvoiceController.cs

@@ -0,0 +1,308 @@
+using System.Globalization;
+using MediatR;
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using TakeoutSaaS.Application.App.Finance.Invoice.Commands;
+using TakeoutSaaS.Application.App.Finance.Invoice.Dto;
+using TakeoutSaaS.Application.App.Finance.Invoice.Queries;
+using TakeoutSaaS.Domain.Tenants.Enums;
+using TakeoutSaaS.Module.Authorization.Attributes;
+using TakeoutSaaS.Shared.Abstractions.Constants;
+using TakeoutSaaS.Shared.Abstractions.Exceptions;
+using TakeoutSaaS.Shared.Abstractions.Results;
+using TakeoutSaaS.Shared.Web.Api;
+using TakeoutSaaS.TenantApi.Contracts.Finance;
+
+namespace TakeoutSaaS.TenantApi.Controllers;
+
+/// <summary>
+/// 财务中心发票管理。
+/// </summary>
+[ApiVersion("1.0")]
+[Authorize]
+[Route("api/tenant/v{version:apiVersion}/finance/invoice")]
+public sealed class FinanceInvoiceController(IMediator mediator) : BaseApiController
+{
+    private const string ViewPermission = "tenant:finance:invoice:view";
+    private const string IssuePermission = "tenant:finance:invoice:issue";
+    private const string VoidPermission = "tenant:finance:invoice:void";
+    private const string SettingsPermission = "tenant:finance:invoice:settings";
+
+    /// <summary>
+    /// 查询发票设置详情。
+    /// </summary>
+    [HttpGet("settings/detail")]
+    [PermissionAuthorize(ViewPermission, SettingsPermission)]
+    [ProducesResponseType(typeof(ApiResponse<FinanceInvoiceSettingResponse>), StatusCodes.Status200OK)]
+    public async Task<ApiResponse<FinanceInvoiceSettingResponse>> SettingsDetail(CancellationToken cancellationToken)
+    {
+        var result = await mediator.Send(new GetFinanceInvoiceSettingDetailQuery(), cancellationToken);
+        return ApiResponse<FinanceInvoiceSettingResponse>.Ok(MapSetting(result));
+    }
+
+    /// <summary>
+    /// 保存发票设置。
+    /// </summary>
+    [HttpPost("settings/save")]
+    [PermissionAuthorize(SettingsPermission)]
+    [ProducesResponseType(typeof(ApiResponse<FinanceInvoiceSettingResponse>), StatusCodes.Status200OK)]
+    public async Task<ApiResponse<FinanceInvoiceSettingResponse>> SettingsSave(
+        [FromBody] FinanceInvoiceSettingSaveRequest request,
+        CancellationToken cancellationToken)
+    {
+        var result = await mediator.Send(new SaveFinanceInvoiceSettingCommand
+        {
+            CompanyName = request.CompanyName,
+            TaxpayerNumber = request.TaxpayerNumber,
+            RegisteredAddress = request.RegisteredAddress,
+            RegisteredPhone = request.RegisteredPhone,
+            BankName = request.BankName,
+            BankAccount = request.BankAccount,
+            EnableElectronicNormalInvoice = request.EnableElectronicNormalInvoice,
+            EnableElectronicSpecialInvoice = request.EnableElectronicSpecialInvoice,
+            EnableAutoIssue = request.EnableAutoIssue,
+            AutoIssueMaxAmount = request.AutoIssueMaxAmount
+        }, cancellationToken);
+
+        return ApiResponse<FinanceInvoiceSettingResponse>.Ok(MapSetting(result));
+    }
+
+    /// <summary>
+    /// 查询发票记录分页。
+    /// </summary>
+    [HttpGet("record/list")]
+    [PermissionAuthorize(ViewPermission, IssuePermission, VoidPermission)]
+    [ProducesResponseType(typeof(ApiResponse<FinanceInvoiceRecordListResultResponse>), StatusCodes.Status200OK)]
+    public async Task<ApiResponse<FinanceInvoiceRecordListResultResponse>> RecordList(
+        [FromQuery] FinanceInvoiceRecordListRequest request,
+        CancellationToken cancellationToken)
+    {
+        var result = await mediator.Send(new GetFinanceInvoiceRecordListQuery
+        {
+            StartDateUtc = ParseDateOrNull(request.StartDate, nameof(request.StartDate)),
+            EndDateUtc = ParseDateOrNull(request.EndDate, nameof(request.EndDate)),
+            Status = ParseStatusOrNull(request.Status),
+            InvoiceType = ParseInvoiceTypeOrNull(request.InvoiceType),
+            Keyword = request.Keyword,
+            Page = request.Page,
+            PageSize = request.PageSize
+        }, cancellationToken);
+
+        return ApiResponse<FinanceInvoiceRecordListResultResponse>.Ok(new FinanceInvoiceRecordListResultResponse
+        {
+            Items = result.Items.Select(MapRecord).ToList(),
+            Page = result.Page,
+            PageSize = result.PageSize,
+            TotalCount = result.TotalCount,
+            Stats = new FinanceInvoiceStatsResponse
+            {
+                CurrentMonthIssuedAmount = result.Stats.CurrentMonthIssuedAmount,
+                CurrentMonthIssuedCount = result.Stats.CurrentMonthIssuedCount,
+                PendingCount = result.Stats.PendingCount,
+                VoidedCount = result.Stats.VoidedCount
+            }
+        });
+    }
+
+    /// <summary>
+    /// 查询发票记录详情。
+    /// </summary>
+    [HttpGet("record/detail")]
+    [PermissionAuthorize(ViewPermission, IssuePermission, VoidPermission)]
+    [ProducesResponseType(typeof(ApiResponse<FinanceInvoiceRecordDetailResponse>), StatusCodes.Status200OK)]
+    public async Task<ApiResponse<FinanceInvoiceRecordDetailResponse>> RecordDetail(
+        [FromQuery] FinanceInvoiceRecordDetailRequest request,
+        CancellationToken cancellationToken)
+    {
+        var result = await mediator.Send(new GetFinanceInvoiceRecordDetailQuery
+        {
+            RecordId = StoreApiHelpers.ParseRequiredSnowflake(request.RecordId, nameof(request.RecordId))
+        }, cancellationToken);
+
+        return ApiResponse<FinanceInvoiceRecordDetailResponse>.Ok(MapRecordDetail(result));
+    }
+
+    /// <summary>
+    /// 发票开票。
+    /// </summary>
+    [HttpPost("record/issue")]
+    [PermissionAuthorize(IssuePermission)]
+    [ProducesResponseType(typeof(ApiResponse<FinanceInvoiceIssueResultResponse>), StatusCodes.Status200OK)]
+    public async Task<ApiResponse<FinanceInvoiceIssueResultResponse>> RecordIssue(
+        [FromBody] FinanceInvoiceRecordIssueRequest request,
+        CancellationToken cancellationToken)
+    {
+        var result = await mediator.Send(new IssueFinanceInvoiceRecordCommand
+        {
+            RecordId = StoreApiHelpers.ParseRequiredSnowflake(request.RecordId, nameof(request.RecordId)),
+            ContactEmail = request.ContactEmail,
+            IssueRemark = request.IssueRemark
+        }, cancellationToken);
+
+        return ApiResponse<FinanceInvoiceIssueResultResponse>.Ok(MapIssueResult(result));
+    }
+
+    /// <summary>
+    /// 作废发票。
+    /// </summary>
+    [HttpPost("record/void")]
+    [PermissionAuthorize(VoidPermission)]
+    [ProducesResponseType(typeof(ApiResponse<FinanceInvoiceRecordDetailResponse>), StatusCodes.Status200OK)]
+    public async Task<ApiResponse<FinanceInvoiceRecordDetailResponse>> RecordVoid(
+        [FromBody] FinanceInvoiceRecordVoidRequest request,
+        CancellationToken cancellationToken)
+    {
+        var result = await mediator.Send(new VoidFinanceInvoiceRecordCommand
+        {
+            RecordId = StoreApiHelpers.ParseRequiredSnowflake(request.RecordId, nameof(request.RecordId)),
+            VoidReason = request.VoidReason
+        }, cancellationToken);
+
+        return ApiResponse<FinanceInvoiceRecordDetailResponse>.Ok(MapRecordDetail(result));
+    }
+
+    /// <summary>
+    /// 申请发票。
+    /// </summary>
+    [HttpPost("record/apply")]
+    [PermissionAuthorize(ViewPermission, IssuePermission)]
+    [ProducesResponseType(typeof(ApiResponse<FinanceInvoiceRecordDetailResponse>), StatusCodes.Status200OK)]
+    public async Task<ApiResponse<FinanceInvoiceRecordDetailResponse>> RecordApply(
+        [FromBody] FinanceInvoiceRecordApplyRequest request,
+        CancellationToken cancellationToken)
+    {
+        var result = await mediator.Send(new ApplyFinanceInvoiceRecordCommand
+        {
+            ApplicantName = request.ApplicantName,
+            CompanyName = request.CompanyName,
+            TaxpayerNumber = request.TaxpayerNumber,
+            InvoiceType = request.InvoiceType,
+            Amount = request.Amount,
+            OrderNo = request.OrderNo,
+            ContactEmail = request.ContactEmail,
+            ContactPhone = request.ContactPhone,
+            ApplyRemark = request.ApplyRemark,
+            AppliedAt = request.AppliedAt
+        }, cancellationToken);
+
+        return ApiResponse<FinanceInvoiceRecordDetailResponse>.Ok(MapRecordDetail(result));
+    }
+
+    private static DateTime? ParseDateOrNull(string? value, string fieldName)
+    {
+        return string.IsNullOrWhiteSpace(value)
+            ? null
+            : StoreApiHelpers.ParseDateOnly(value, fieldName);
+    }
+
+    private static TenantInvoiceStatus? ParseStatusOrNull(string? value)
+    {
+        var normalized = (value ?? string.Empty).Trim().ToLowerInvariant();
+        if (string.IsNullOrWhiteSpace(normalized))
+        {
+            return null;
+        }
+
+        return normalized switch
+        {
+            "pending" => TenantInvoiceStatus.Pending,
+            "issued" => TenantInvoiceStatus.Issued,
+            "voided" => TenantInvoiceStatus.Voided,
+            _ => throw new BusinessException(ErrorCodes.BadRequest, "status 参数不合法")
+        };
+    }
+
+    private static TenantInvoiceType? ParseInvoiceTypeOrNull(string? value)
+    {
+        var normalized = (value ?? string.Empty).Trim().ToLowerInvariant();
+        if (string.IsNullOrWhiteSpace(normalized))
+        {
+            return null;
+        }
+
+        return normalized switch
+        {
+            "normal" => TenantInvoiceType.Normal,
+            "special" => TenantInvoiceType.Special,
+            _ => throw new BusinessException(ErrorCodes.BadRequest, "invoiceType 参数不合法")
+        };
+    }
+
+    private static FinanceInvoiceSettingResponse MapSetting(FinanceInvoiceSettingDto source)
+    {
+        return new FinanceInvoiceSettingResponse
+        {
+            CompanyName = source.CompanyName,
+            TaxpayerNumber = source.TaxpayerNumber,
+            RegisteredAddress = source.RegisteredAddress,
+            RegisteredPhone = source.RegisteredPhone,
+            BankName = source.BankName,
+            BankAccount = source.BankAccount,
+            EnableElectronicNormalInvoice = source.EnableElectronicNormalInvoice,
+            EnableElectronicSpecialInvoice = source.EnableElectronicSpecialInvoice,
+            EnableAutoIssue = source.EnableAutoIssue,
+            AutoIssueMaxAmount = source.AutoIssueMaxAmount
+        };
+    }
+
+    private static FinanceInvoiceRecordResponse MapRecord(FinanceInvoiceRecordDto source)
+    {
+        return new FinanceInvoiceRecordResponse
+        {
+            RecordId = source.RecordId.ToString(),
+            InvoiceNo = source.InvoiceNo,
+            ApplicantName = source.ApplicantName,
+            CompanyName = source.CompanyName,
+            InvoiceType = source.InvoiceType,
+            InvoiceTypeText = source.InvoiceTypeText,
+            Amount = source.Amount,
+            OrderNo = source.OrderNo,
+            Status = source.Status,
+            StatusText = source.StatusText,
+            AppliedAt = source.AppliedAt.ToString("yyyy-MM-dd HH:mm:ss", CultureInfo.InvariantCulture)
+        };
+    }
+
+    private static FinanceInvoiceRecordDetailResponse MapRecordDetail(FinanceInvoiceRecordDetailDto source)
+    {
+        return new FinanceInvoiceRecordDetailResponse
+        {
+            RecordId = source.RecordId.ToString(),
+            InvoiceNo = source.InvoiceNo,
+            ApplicantName = source.ApplicantName,
+            CompanyName = source.CompanyName,
+            TaxpayerNumber = source.TaxpayerNumber,
+            InvoiceType = source.InvoiceType,
+            InvoiceTypeText = source.InvoiceTypeText,
+            Amount = source.Amount,
+            OrderNo = source.OrderNo,
+            ContactEmail = source.ContactEmail,
+            ContactPhone = source.ContactPhone,
+            ApplyRemark = source.ApplyRemark,
+            Status = source.Status,
+            StatusText = source.StatusText,
+            AppliedAt = source.AppliedAt.ToString("yyyy-MM-dd HH:mm:ss", CultureInfo.InvariantCulture),
+            IssuedAt = source.IssuedAt?.ToString("yyyy-MM-dd HH:mm:ss", CultureInfo.InvariantCulture),
+            IssuedByUserId = source.IssuedByUserId?.ToString(),
+            IssueRemark = source.IssueRemark,
+            VoidedAt = source.VoidedAt?.ToString("yyyy-MM-dd HH:mm:ss", CultureInfo.InvariantCulture),
+            VoidedByUserId = source.VoidedByUserId?.ToString(),
+            VoidReason = source.VoidReason
+        };
+    }
+
+    private static FinanceInvoiceIssueResultResponse MapIssueResult(FinanceInvoiceIssueResultDto source)
+    {
+        return new FinanceInvoiceIssueResultResponse
+        {
+            RecordId = source.RecordId.ToString(),
+            InvoiceNo = source.InvoiceNo,
+            CompanyName = source.CompanyName,
+            Amount = source.Amount,
+            ContactEmail = source.ContactEmail,
+            IssuedAt = source.IssuedAt.ToString("yyyy-MM-dd HH:mm:ss", CultureInfo.InvariantCulture),
+            Status = source.Status,
+            StatusText = source.StatusText
+        };
+    }
+}

src/Api/TakeoutSaaS.TenantApi/Controllers/FinanceOverviewController.cs

@@ -0,0 +1,171 @@
+using MediatR;
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using TakeoutSaaS.Application.App.Finance.Overview.Dto;
+using TakeoutSaaS.Application.App.Finance.Overview.Queries;
+using TakeoutSaaS.Application.App.Stores.Services;
+using TakeoutSaaS.Domain.Finance.Enums;
+using TakeoutSaaS.Infrastructure.App.Persistence;
+using TakeoutSaaS.Module.Authorization.Attributes;
+using TakeoutSaaS.Shared.Abstractions.Constants;
+using TakeoutSaaS.Shared.Abstractions.Exceptions;
+using TakeoutSaaS.Shared.Abstractions.Results;
+using TakeoutSaaS.Shared.Web.Api;
+using TakeoutSaaS.TenantApi.Contracts.Finance;
+
+namespace TakeoutSaaS.TenantApi.Controllers;
+
+/// <summary>
+/// 财务中心概览驾驶舱。
+/// </summary>
+[ApiVersion("1.0")]
+[Authorize]
+[Route("api/tenant/v{version:apiVersion}/finance/overview")]
+public sealed class FinanceOverviewController(
+    IMediator mediator,
+    TakeoutAppDbContext dbContext,
+    StoreContextService storeContextService) : BaseApiController
+{
+    private const string ViewPermission = "tenant:finance:overview:view";
+
+    /// <summary>
+    /// 查询财务概览驾驶舱数据。
+    /// </summary>
+    [HttpGet("dashboard")]
+    [PermissionAuthorize(ViewPermission)]
+    [ProducesResponseType(typeof(ApiResponse<FinanceOverviewDashboardResponse>), StatusCodes.Status200OK)]
+    public async Task<ApiResponse<FinanceOverviewDashboardResponse>> Dashboard(
+        [FromQuery] FinanceOverviewDashboardRequest request,
+        CancellationToken cancellationToken)
+    {
+        // 1. 解析维度与作用域。
+        var dimension = ParseDimension(request.Dimension);
+        long? storeId = null;
+        if (dimension == FinanceCostDimension.Store)
+        {
+            storeId = StoreApiHelpers.ParseRequiredSnowflake(request.StoreId, nameof(request.StoreId));
+            await EnsureStoreAccessibleAsync(storeId.Value, cancellationToken);
+        }
+
+        // 2. 查询概览数据。
+        var dashboard = await mediator.Send(new GetFinanceOverviewDashboardQuery
+        {
+            Dimension = dimension,
+            StoreId = storeId,
+            CurrentUtc = DateTime.UtcNow
+        }, cancellationToken);
+
+        // 3. 映射响应并返回。
+        return ApiResponse<FinanceOverviewDashboardResponse>.Ok(MapDashboard(dashboard));
+    }
+
+    private async Task EnsureStoreAccessibleAsync(long storeId, CancellationToken cancellationToken)
+    {
+        var (tenantId, merchantId) = StoreApiHelpers.GetTenantMerchantContext(storeContextService);
+        await StoreApiHelpers.EnsureStoreAccessibleAsync(dbContext, tenantId, merchantId, storeId, cancellationToken);
+    }
+
+    private static FinanceCostDimension ParseDimension(string? value)
+    {
+        return (value ?? string.Empty).Trim().ToLowerInvariant() switch
+        {
+            "" or "tenant" => FinanceCostDimension.Tenant,
+            "store" => FinanceCostDimension.Store,
+            _ => throw new BusinessException(ErrorCodes.BadRequest, "dimension 非法")
+        };
+    }
+
+    private static FinanceOverviewDashboardResponse MapDashboard(FinanceOverviewDashboardDto source)
+    {
+        return new FinanceOverviewDashboardResponse
+        {
+            Dimension = source.Dimension,
+            StoreId = source.StoreId,
+            TodayRevenue = MapKpi(source.TodayRevenue),
+            ActualReceived = MapKpi(source.ActualReceived),
+            RefundAmount = MapKpi(source.RefundAmount),
+            NetIncome = MapKpi(source.NetIncome),
+            WithdrawableBalance = MapKpi(source.WithdrawableBalance),
+            IncomeTrend = new FinanceOverviewIncomeTrendResponse
+            {
+                Last7Days = source.IncomeTrend.Last7Days.Select(item => new FinanceOverviewIncomeTrendPointResponse
+                {
+                    Date = item.Date,
+                    DateLabel = item.DateLabel,
+                    Amount = item.Amount
+                }).ToList(),
+                Last30Days = source.IncomeTrend.Last30Days.Select(item => new FinanceOverviewIncomeTrendPointResponse
+                {
+                    Date = item.Date,
+                    DateLabel = item.DateLabel,
+                    Amount = item.Amount
+                }).ToList()
+            },
+            ProfitTrend = new FinanceOverviewProfitTrendResponse
+            {
+                Last7Days = source.ProfitTrend.Last7Days.Select(item => new FinanceOverviewProfitTrendPointResponse
+                {
+                    Date = item.Date,
+                    DateLabel = item.DateLabel,
+                    RevenueAmount = item.RevenueAmount,
+                    CostAmount = item.CostAmount,
+                    NetProfitAmount = item.NetProfitAmount
+                }).ToList(),
+                Last30Days = source.ProfitTrend.Last30Days.Select(item => new FinanceOverviewProfitTrendPointResponse
+                {
+                    Date = item.Date,
+                    DateLabel = item.DateLabel,
+                    RevenueAmount = item.RevenueAmount,
+                    CostAmount = item.CostAmount,
+                    NetProfitAmount = item.NetProfitAmount
+                }).ToList()
+            },
+            IncomeComposition = new FinanceOverviewIncomeCompositionResponse
+            {
+                TotalAmount = source.IncomeComposition.TotalAmount,
+                Items = source.IncomeComposition.Items.Select(item => new FinanceOverviewIncomeCompositionItemResponse
+                {
+                    Channel = item.Channel,
+                    ChannelText = item.ChannelText,
+                    Amount = item.Amount,
+                    Percentage = item.Percentage
+                }).ToList()
+            },
+            CostComposition = new FinanceOverviewCostCompositionResponse
+            {
+                TotalAmount = source.CostComposition.TotalAmount,
+                Items = source.CostComposition.Items.Select(item => new FinanceOverviewCostCompositionItemResponse
+                {
+                    Category = item.Category,
+                    CategoryText = item.CategoryText,
+                    Amount = item.Amount,
+                    Percentage = item.Percentage
+                }).ToList()
+            },
+            TopProducts = new FinanceOverviewTopProductResponse
+            {
+                PeriodDays = source.TopProducts.PeriodDays,
+                Items = source.TopProducts.Items.Select(item => new FinanceOverviewTopProductItemResponse
+                {
+                    Rank = item.Rank,
+                    ProductName = item.ProductName,
+                    SalesQuantity = item.SalesQuantity,
+                    RevenueAmount = item.RevenueAmount,
+                    Percentage = item.Percentage
+                }).ToList()
+            }
+        };
+    }
+
+    private static FinanceOverviewKpiCardResponse MapKpi(FinanceOverviewKpiCardDto source)
+    {
+        return new FinanceOverviewKpiCardResponse
+        {
+            Amount = source.Amount,
+            CompareAmount = source.CompareAmount,
+            ChangeRate = source.ChangeRate,
+            Trend = source.Trend,
+            CompareLabel = source.CompareLabel
+        };
+    }
+}

src/Api/TakeoutSaaS.TenantApi/Controllers/FinanceReportController.cs

@@ -0,0 +1,250 @@
+using MediatR;
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using TakeoutSaaS.Application.App.Finance.Reports.Dto;
+using TakeoutSaaS.Application.App.Finance.Reports.Queries;
+using TakeoutSaaS.Application.App.Stores.Services;
+using TakeoutSaaS.Domain.Finance.Enums;
+using TakeoutSaaS.Infrastructure.App.Persistence;
+using TakeoutSaaS.Module.Authorization.Attributes;
+using TakeoutSaaS.Shared.Abstractions.Constants;
+using TakeoutSaaS.Shared.Abstractions.Exceptions;
+using TakeoutSaaS.Shared.Abstractions.Results;
+using TakeoutSaaS.Shared.Web.Api;
+using TakeoutSaaS.TenantApi.Contracts.Finance;
+
+namespace TakeoutSaaS.TenantApi.Controllers;
+
+/// <summary>
+/// 财务中心经营报表。
+/// </summary>
+[ApiVersion("1.0")]
+[Authorize]
+[Route("api/tenant/v{version:apiVersion}/finance/report")]
+public sealed class FinanceReportController(
+    IMediator mediator,
+    TakeoutAppDbContext dbContext,
+    StoreContextService storeContextService) : BaseApiController
+{
+    private const string ViewPermission = "tenant:statistics:report:view";
+    private const string ExportPermission = "tenant:statistics:report:export";
+
+    /// <summary>
+    /// 查询经营报表列表。
+    /// </summary>
+    [HttpGet("list")]
+    [PermissionAuthorize(ViewPermission)]
+    [ProducesResponseType(typeof(ApiResponse<FinanceBusinessReportListResultResponse>), StatusCodes.Status200OK)]
+    public async Task<ApiResponse<FinanceBusinessReportListResultResponse>> List(
+        [FromQuery] FinanceBusinessReportListRequest request,
+        CancellationToken cancellationToken)
+    {
+        // 1. 校验门店访问权限并解析查询参数。
+        var storeId = StoreApiHelpers.ParseRequiredSnowflake(request.StoreId, nameof(request.StoreId));
+        await EnsureStoreAccessibleAsync(storeId, cancellationToken);
+        var periodType = ParsePeriodType(request.PeriodType);
+
+        // 2. 发起查询并返回结果。
+        var result = await mediator.Send(new SearchFinanceBusinessReportListQuery
+        {
+            StoreId = storeId,
+            PeriodType = periodType,
+            Page = Math.Max(1, request.Page),
+            PageSize = Math.Clamp(request.PageSize, 1, 200)
+        }, cancellationToken);
+
+        return ApiResponse<FinanceBusinessReportListResultResponse>.Ok(new FinanceBusinessReportListResultResponse
+        {
+            Items = result.Items.Select(MapListItem).ToList(),
+            Total = result.Total,
+            Page = result.Page,
+            PageSize = result.PageSize
+        });
+    }
+
+    /// <summary>
+    /// 查询经营报表详情。
+    /// </summary>
+    [HttpGet("detail")]
+    [PermissionAuthorize(ViewPermission)]
+    [ProducesResponseType(typeof(ApiResponse<FinanceBusinessReportDetailResponse>), StatusCodes.Status200OK)]
+    public async Task<ApiResponse<FinanceBusinessReportDetailResponse>> Detail(
+        [FromQuery] FinanceBusinessReportDetailRequest request,
+        CancellationToken cancellationToken)
+    {
+        // 1. 校验门店访问权限并解析参数。
+        var storeId = StoreApiHelpers.ParseRequiredSnowflake(request.StoreId, nameof(request.StoreId));
+        await EnsureStoreAccessibleAsync(storeId, cancellationToken);
+        var reportId = StoreApiHelpers.ParseRequiredSnowflake(request.ReportId, nameof(request.ReportId));
+
+        // 2. 发起详情查询。
+        var detail = await mediator.Send(new GetFinanceBusinessReportDetailQuery
+        {
+            StoreId = storeId,
+            ReportId = reportId
+        }, cancellationToken);
+
+        if (detail is null)
+        {
+            return ApiResponse<FinanceBusinessReportDetailResponse>.Error(ErrorCodes.NotFound, "经营报表不存在");
+        }
+
+        return ApiResponse<FinanceBusinessReportDetailResponse>.Ok(MapDetail(detail));
+    }
+
+    /// <summary>
+    /// 导出单条报表 PDF。
+    /// </summary>
+    [HttpGet("export/pdf")]
+    [PermissionAuthorize(ExportPermission)]
+    [ProducesResponseType(typeof(ApiResponse<FinanceBusinessReportExportResponse>), StatusCodes.Status200OK)]
+    public async Task<ApiResponse<FinanceBusinessReportExportResponse>> ExportPdf(
+        [FromQuery] FinanceBusinessReportDetailRequest request,
+        CancellationToken cancellationToken)
+    {
+        // 1. 校验门店访问权限并解析参数。
+        var storeId = StoreApiHelpers.ParseRequiredSnowflake(request.StoreId, nameof(request.StoreId));
+        await EnsureStoreAccessibleAsync(storeId, cancellationToken);
+        var reportId = StoreApiHelpers.ParseRequiredSnowflake(request.ReportId, nameof(request.ReportId));
+
+        // 2. 执行导出。
+        var export = await mediator.Send(new ExportFinanceBusinessReportPdfQuery
+        {
+            StoreId = storeId,
+            ReportId = reportId
+        }, cancellationToken);
+
+        return ApiResponse<FinanceBusinessReportExportResponse>.Ok(MapExport(export));
+    }
+
+    /// <summary>
+    /// 导出单条报表 Excel。
+    /// </summary>
+    [HttpGet("export/excel")]
+    [PermissionAuthorize(ExportPermission)]
+    [ProducesResponseType(typeof(ApiResponse<FinanceBusinessReportExportResponse>), StatusCodes.Status200OK)]
+    public async Task<ApiResponse<FinanceBusinessReportExportResponse>> ExportExcel(
+        [FromQuery] FinanceBusinessReportDetailRequest request,
+        CancellationToken cancellationToken)
+    {
+        // 1. 校验门店访问权限并解析参数。
+        var storeId = StoreApiHelpers.ParseRequiredSnowflake(request.StoreId, nameof(request.StoreId));
+        await EnsureStoreAccessibleAsync(storeId, cancellationToken);
+        var reportId = StoreApiHelpers.ParseRequiredSnowflake(request.ReportId, nameof(request.ReportId));
+
+        // 2. 执行导出。
+        var export = await mediator.Send(new ExportFinanceBusinessReportExcelQuery
+        {
+            StoreId = storeId,
+            ReportId = reportId
+        }, cancellationToken);
+
+        return ApiResponse<FinanceBusinessReportExportResponse>.Ok(MapExport(export));
+    }
+
+    /// <summary>
+    /// 批量导出报表 ZIP（PDF + Excel）。
+    /// </summary>
+    [HttpGet("export/batch")]
+    [PermissionAuthorize(ExportPermission)]
+    [ProducesResponseType(typeof(ApiResponse<FinanceBusinessReportExportResponse>), StatusCodes.Status200OK)]
+    public async Task<ApiResponse<FinanceBusinessReportExportResponse>> ExportBatch(
+        [FromQuery] FinanceBusinessReportBatchExportRequest request,
+        CancellationToken cancellationToken)
+    {
+        // 1. 校验门店访问权限并解析参数。
+        var storeId = StoreApiHelpers.ParseRequiredSnowflake(request.StoreId, nameof(request.StoreId));
+        await EnsureStoreAccessibleAsync(storeId, cancellationToken);
+        var periodType = ParsePeriodType(request.PeriodType);
+
+        // 2. 执行批量导出。
+        var export = await mediator.Send(new ExportFinanceBusinessReportBatchQuery
+        {
+            StoreId = storeId,
+            PeriodType = periodType,
+            Page = Math.Max(1, request.Page),
+            PageSize = Math.Clamp(request.PageSize, 1, 200)
+        }, cancellationToken);
+
+        return ApiResponse<FinanceBusinessReportExportResponse>.Ok(MapExport(export));
+    }
+
+    private async Task EnsureStoreAccessibleAsync(long storeId, CancellationToken cancellationToken)
+    {
+        var (tenantId, merchantId) = StoreApiHelpers.GetTenantMerchantContext(storeContextService);
+        await StoreApiHelpers.EnsureStoreAccessibleAsync(dbContext, tenantId, merchantId, storeId, cancellationToken);
+    }
+
+    private static FinanceBusinessReportPeriodType ParsePeriodType(string? value)
+    {
+        return (value ?? string.Empty).Trim().ToLowerInvariant() switch
+        {
+            "" or "daily" => FinanceBusinessReportPeriodType.Daily,
+            "weekly" => FinanceBusinessReportPeriodType.Weekly,
+            "monthly" => FinanceBusinessReportPeriodType.Monthly,
+            _ => throw new BusinessException(ErrorCodes.BadRequest, "periodType 参数不合法")
+        };
+    }
+
+    private static FinanceBusinessReportListItemResponse MapListItem(FinanceBusinessReportListItemDto source)
+    {
+        return new FinanceBusinessReportListItemResponse
+        {
+            ReportId = source.ReportId,
+            DateText = source.DateText,
+            RevenueAmount = source.RevenueAmount,
+            OrderCount = source.OrderCount,
+            AverageOrderValue = source.AverageOrderValue,
+            RefundRatePercent = source.RefundRatePercent,
+            CostTotalAmount = source.CostTotalAmount,
+            NetProfitAmount = source.NetProfitAmount,
+            ProfitRatePercent = source.ProfitRatePercent,
+            Status = source.Status,
+            StatusText = source.StatusText,
+            CanDownload = source.CanDownload
+        };
+    }
+
+    private static FinanceBusinessReportDetailResponse MapDetail(FinanceBusinessReportDetailDto source)
+    {
+        return new FinanceBusinessReportDetailResponse
+        {
+            ReportId = source.ReportId,
+            Title = source.Title,
+            PeriodType = source.PeriodType,
+            Status = source.Status,
+            StatusText = source.StatusText,
+            Kpis = source.Kpis.Select(item => new FinanceBusinessReportKpiResponse
+            {
+                Key = item.Key,
+                Label = item.Label,
+                ValueText = item.ValueText,
+                YoyChangeRate = item.YoyChangeRate,
+                MomChangeRate = item.MomChangeRate
+            }).ToList(),
+            IncomeBreakdowns = source.IncomeBreakdowns.Select(MapBreakdown).ToList(),
+            CostBreakdowns = source.CostBreakdowns.Select(MapBreakdown).ToList()
+        };
+    }
+
+    private static FinanceBusinessReportBreakdownItemResponse MapBreakdown(FinanceBusinessReportBreakdownItemDto source)
+    {
+        return new FinanceBusinessReportBreakdownItemResponse
+        {
+            Key = source.Key,
+            Label = source.Label,
+            Amount = source.Amount,
+            RatioPercent = source.RatioPercent
+        };
+    }
+
+    private static FinanceBusinessReportExportResponse MapExport(FinanceBusinessReportExportDto source)
+    {
+        return new FinanceBusinessReportExportResponse
+        {
+            FileName = source.FileName,
+            FileContentBase64 = source.FileContentBase64,
+            TotalCount = source.TotalCount
+        };
+    }
+}

src/Api/TakeoutSaaS.TenantApi/Controllers/StoreFeesController.cs

@@ -64,6 +64,7 @@ public sealed class StoreFeesController(
             StoreId = parsedStoreId,
             MinimumOrderAmount = request.MinimumOrderAmount,
             DeliveryFee = request.BaseDeliveryFee,
+            PlatformServiceRate = request.PlatformServiceRate,
             FreeDeliveryThreshold = request.FreeDeliveryThreshold,
             PackagingFeeMode = ParsePackagingFeeMode(request.PackagingFeeMode),
             OrderPackagingFeeMode = ParseOrderPackagingFeeMode(request.OrderPackagingFeeMode),
@@ -175,6 +176,7 @@ public sealed class StoreFeesController(
 
             targetFee.MinimumOrderAmount = sourceFee.MinimumOrderAmount;
             targetFee.BaseDeliveryFee = sourceFee.BaseDeliveryFee;
+            targetFee.PlatformServiceRate = sourceFee.PlatformServiceRate;
             targetFee.FreeDeliveryThreshold = sourceFee.FreeDeliveryThreshold;
             targetFee.PackagingFeeMode = sourceFee.PackagingFeeMode;
             targetFee.OrderPackagingFeeMode = sourceFee.OrderPackagingFeeMode;
@@ -214,6 +216,7 @@ public sealed class StoreFeesController(
             IsConfigured = source is not null,
             MinimumOrderAmount = source?.MinimumOrderAmount ?? 0m,
             BaseDeliveryFee = source?.DeliveryFee ?? 0m,
+            PlatformServiceRate = source?.PlatformServiceRate ?? 0m,
             FreeDeliveryThreshold = source?.FreeDeliveryThreshold,
             PackagingFeeMode = ToPackagingFeeModeText(source?.PackagingFeeMode ?? PackagingFeeMode.Fixed),
             OrderPackagingFeeMode = ToOrderPackagingFeeModeText(source?.OrderPackagingFeeMode ?? OrderPackagingFeeMode.Fixed),

src/Application/TakeoutSaaS.Application/App/Finance/Cost/Commands/SaveFinanceCostEntryCommand.cs

@@ -0,0 +1,88 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Cost.Dto;
+using TakeoutSaaS.Domain.Finance.Enums;
+
+namespace TakeoutSaaS.Application.App.Finance.Cost.Commands;
+
+/// <summary>
+/// 保存成本录入数据。
+/// </summary>
+public sealed class SaveFinanceCostEntryCommand : IRequest<FinanceCostEntryDto>
+{
+    /// <summary>
+    /// 统计维度。
+    /// </summary>
+    public FinanceCostDimension Dimension { get; init; } = FinanceCostDimension.Tenant;
+
+    /// <summary>
+    /// 门店标识（门店维度必填）。
+    /// </summary>
+    public long? StoreId { get; init; }
+
+    /// <summary>
+    /// 目标月份（UTC 每月第一天）。
+    /// </summary>
+    public DateTime CostMonth { get; init; } = DateTime.UtcNow;
+
+    /// <summary>
+    /// 成本分类列表。
+    /// </summary>
+    public IReadOnlyList<SaveFinanceCostCategoryCommandItem> Categories { get; init; } = [];
+}
+
+/// <summary>
+/// 成本分类保存项。
+/// </summary>
+public sealed class SaveFinanceCostCategoryCommandItem
+{
+    /// <summary>
+    /// 成本分类。
+    /// </summary>
+    public FinanceCostCategory Category { get; init; }
+
+    /// <summary>
+    /// 分类总金额。
+    /// </summary>
+    public decimal TotalAmount { get; init; }
+
+    /// <summary>
+    /// 分类明细项。
+    /// </summary>
+    public IReadOnlyList<SaveFinanceCostDetailCommandItem> Items { get; init; } = [];
+}
+
+/// <summary>
+/// 成本明细保存项。
+/// </summary>
+public sealed class SaveFinanceCostDetailCommandItem
+{
+    /// <summary>
+    /// 明细标识（编辑时透传，可为空）。
+    /// </summary>
+    public long? ItemId { get; init; }
+
+    /// <summary>
+    /// 明细名称。
+    /// </summary>
+    public string ItemName { get; init; } = string.Empty;
+
+    /// <summary>
+    /// 金额。
+    /// </summary>
+    public decimal Amount { get; init; }
+
+    /// <summary>
+    /// 数量（人工类可用）。
+    /// </summary>
+    public decimal? Quantity { get; init; }
+
+    /// <summary>
+    /// 单价（人工类可用）。
+    /// </summary>
+    public decimal? UnitPrice { get; init; }
+
+    /// <summary>
+    /// 排序值。
+    /// </summary>
+    public int SortOrder { get; init; }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Cost/Dto/FinanceCostDtos.cs

@@ -0,0 +1,279 @@
+namespace TakeoutSaaS.Application.App.Finance.Cost.Dto;
+
+/// <summary>
+/// 成本录入明细项 DTO。
+/// </summary>
+public sealed class FinanceCostEntryDetailDto
+{
+    /// <summary>
+    /// 明细标识。
+    /// </summary>
+    public string? ItemId { get; set; }
+
+    /// <summary>
+    /// 明细名称。
+    /// </summary>
+    public string ItemName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 金额。
+    /// </summary>
+    public decimal Amount { get; set; }
+
+    /// <summary>
+    /// 数量（人工类可用）。
+    /// </summary>
+    public decimal? Quantity { get; set; }
+
+    /// <summary>
+    /// 单价（人工类可用）。
+    /// </summary>
+    public decimal? UnitPrice { get; set; }
+
+    /// <summary>
+    /// 排序值。
+    /// </summary>
+    public int SortOrder { get; set; }
+}
+
+/// <summary>
+/// 成本录入分类 DTO。
+/// </summary>
+public sealed class FinanceCostEntryCategoryDto
+{
+    /// <summary>
+    /// 分类编码。
+    /// </summary>
+    public string Category { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 分类文案。
+    /// </summary>
+    public string CategoryText { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 分类总金额。
+    /// </summary>
+    public decimal TotalAmount { get; set; }
+
+    /// <summary>
+    /// 分类占比（%）。
+    /// </summary>
+    public decimal Percentage { get; set; }
+
+    /// <summary>
+    /// 分类明细项。
+    /// </summary>
+    public List<FinanceCostEntryDetailDto> Items { get; set; } = [];
+}
+
+/// <summary>
+/// 成本录入页 DTO。
+/// </summary>
+public sealed class FinanceCostEntryDto
+{
+    /// <summary>
+    /// 维度编码。
+    /// </summary>
+    public string Dimension { get; set; } = "tenant";
+
+    /// <summary>
+    /// 门店标识（门店维度时有值）。
+    /// </summary>
+    public string? StoreId { get; set; }
+
+    /// <summary>
+    /// 月份（yyyy-MM）。
+    /// </summary>
+    public string Month { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 本月营业额。
+    /// </summary>
+    public decimal MonthRevenue { get; set; }
+
+    /// <summary>
+    /// 本月总成本。
+    /// </summary>
+    public decimal TotalCost { get; set; }
+
+    /// <summary>
+    /// 本月成本率（%）。
+    /// </summary>
+    public decimal CostRate { get; set; }
+
+    /// <summary>
+    /// 分类集合。
+    /// </summary>
+    public List<FinanceCostEntryCategoryDto> Categories { get; set; } = [];
+}
+
+/// <summary>
+/// 成本分析统计卡 DTO。
+/// </summary>
+public sealed class FinanceCostAnalysisStatsDto
+{
+    /// <summary>
+    /// 本月总成本。
+    /// </summary>
+    public decimal TotalCost { get; set; }
+
+    /// <summary>
+    /// 食材成本率（%）。
+    /// </summary>
+    public decimal FoodCostRate { get; set; }
+
+    /// <summary>
+    /// 单均成本。
+    /// </summary>
+    public decimal AverageCostPerPaidOrder { get; set; }
+
+    /// <summary>
+    /// 环比变化（%）。
+    /// </summary>
+    public decimal MonthOnMonthChangeRate { get; set; }
+
+    /// <summary>
+    /// 本月营业额。
+    /// </summary>
+    public decimal Revenue { get; set; }
+
+    /// <summary>
+    /// 本月支付成功订单数。
+    /// </summary>
+    public int PaidOrderCount { get; set; }
+}
+
+/// <summary>
+/// 成本趋势点 DTO。
+/// </summary>
+public sealed class FinanceCostTrendPointDto
+{
+    /// <summary>
+    /// 月份（yyyy-MM）。
+    /// </summary>
+    public string Month { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 月度总成本。
+    /// </summary>
+    public decimal TotalCost { get; set; }
+
+    /// <summary>
+    /// 月度营业额。
+    /// </summary>
+    public decimal Revenue { get; set; }
+
+    /// <summary>
+    /// 月度成本率（%）。
+    /// </summary>
+    public decimal CostRate { get; set; }
+}
+
+/// <summary>
+/// 成本构成项 DTO。
+/// </summary>
+public sealed class FinanceCostCompositionItemDto
+{
+    /// <summary>
+    /// 分类编码。
+    /// </summary>
+    public string Category { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 分类文案。
+    /// </summary>
+    public string CategoryText { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 金额。
+    /// </summary>
+    public decimal Amount { get; set; }
+
+    /// <summary>
+    /// 占比（%）。
+    /// </summary>
+    public decimal Percentage { get; set; }
+}
+
+/// <summary>
+/// 成本分析明细表行 DTO。
+/// </summary>
+public sealed class FinanceCostMonthlyDetailRowDto
+{
+    /// <summary>
+    /// 月份（yyyy-MM）。
+    /// </summary>
+    public string Month { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 食材成本。
+    /// </summary>
+    public decimal FoodAmount { get; set; }
+
+    /// <summary>
+    /// 人工成本。
+    /// </summary>
+    public decimal LaborAmount { get; set; }
+
+    /// <summary>
+    /// 固定费用。
+    /// </summary>
+    public decimal FixedAmount { get; set; }
+
+    /// <summary>
+    /// 包装耗材。
+    /// </summary>
+    public decimal PackagingAmount { get; set; }
+
+    /// <summary>
+    /// 总成本。
+    /// </summary>
+    public decimal TotalCost { get; set; }
+
+    /// <summary>
+    /// 成本率（%）。
+    /// </summary>
+    public decimal CostRate { get; set; }
+}
+
+/// <summary>
+/// 成本分析页 DTO。
+/// </summary>
+public sealed class FinanceCostAnalysisDto
+{
+    /// <summary>
+    /// 维度编码。
+    /// </summary>
+    public string Dimension { get; set; } = "tenant";
+
+    /// <summary>
+    /// 门店标识（门店维度时有值）。
+    /// </summary>
+    public string? StoreId { get; set; }
+
+    /// <summary>
+    /// 月份（yyyy-MM）。
+    /// </summary>
+    public string Month { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 统计卡。
+    /// </summary>
+    public FinanceCostAnalysisStatsDto Stats { get; set; } = new();
+
+    /// <summary>
+    /// 趋势数据。
+    /// </summary>
+    public List<FinanceCostTrendPointDto> Trend { get; set; } = [];
+
+    /// <summary>
+    /// 构成数据。
+    /// </summary>
+    public List<FinanceCostCompositionItemDto> Composition { get; set; } = [];
+
+    /// <summary>
+    /// 明细表数据。
+    /// </summary>
+    public List<FinanceCostMonthlyDetailRowDto> DetailRows { get; set; } = [];
+}

src/Application/TakeoutSaaS.Application/App/Finance/Cost/Handlers/FinanceCostMapping.cs

@@ -0,0 +1,248 @@
+using System.Globalization;
+using TakeoutSaaS.Application.App.Finance.Cost.Dto;
+using TakeoutSaaS.Domain.Finance.Enums;
+using TakeoutSaaS.Domain.Finance.Models;
+
+namespace TakeoutSaaS.Application.App.Finance.Cost.Handlers;
+
+/// <summary>
+/// 成本模块映射与文案转换。
+/// </summary>
+internal static class FinanceCostMapping
+{
+    /// <summary>
+    /// 维度编码转枚举。
+    /// </summary>
+    public static FinanceCostDimension ParseDimensionCode(string? value)
+    {
+        return (value ?? string.Empty).Trim().ToLowerInvariant() switch
+        {
+            "store" => FinanceCostDimension.Store,
+            _ => FinanceCostDimension.Tenant
+        };
+    }
+
+    /// <summary>
+    /// 维度枚举转编码。
+    /// </summary>
+    public static string ToDimensionCode(FinanceCostDimension value)
+    {
+        return value == FinanceCostDimension.Store ? "store" : "tenant";
+    }
+
+    /// <summary>
+    /// 分类编码转枚举。
+    /// </summary>
+    public static FinanceCostCategory ParseCategoryCode(string? value)
+    {
+        return (value ?? string.Empty).Trim().ToLowerInvariant() switch
+        {
+            "food" => FinanceCostCategory.FoodMaterial,
+            "labor" => FinanceCostCategory.Labor,
+            "fixed" => FinanceCostCategory.FixedExpense,
+            "packaging" => FinanceCostCategory.PackagingConsumable,
+            _ => FinanceCostCategory.FoodMaterial
+        };
+    }
+
+    /// <summary>
+    /// 分类枚举转编码。
+    /// </summary>
+    public static string ToCategoryCode(FinanceCostCategory value)
+    {
+        return value switch
+        {
+            FinanceCostCategory.FoodMaterial => "food",
+            FinanceCostCategory.Labor => "labor",
+            FinanceCostCategory.FixedExpense => "fixed",
+            FinanceCostCategory.PackagingConsumable => "packaging",
+            _ => "food"
+        };
+    }
+
+    /// <summary>
+    /// 分类文案。
+    /// </summary>
+    public static string ToCategoryText(FinanceCostCategory value)
+    {
+        return value switch
+        {
+            FinanceCostCategory.FoodMaterial => "食材原料",
+            FinanceCostCategory.Labor => "人工成本",
+            FinanceCostCategory.FixedExpense => "固定费用",
+            FinanceCostCategory.PackagingConsumable => "包装耗材",
+            _ => "食材原料"
+        };
+    }
+
+    /// <summary>
+    /// 格式化月份字符串（yyyy-MM）。
+    /// </summary>
+    public static string ToMonthText(DateTime month)
+    {
+        return month.ToString("yyyy-MM", CultureInfo.InvariantCulture);
+    }
+
+    /// <summary>
+    /// 归一化金额精度。
+    /// </summary>
+    public static decimal RoundAmount(decimal value)
+    {
+        return decimal.Round(value, 2, MidpointRounding.AwayFromZero);
+    }
+
+    /// <summary>
+    /// 构建录入页 DTO。
+    /// </summary>
+    public static FinanceCostEntryDto ToEntryDto(FinanceCostMonthSnapshot snapshot)
+    {
+        // 1. 计算总成本与成本率。
+        var totalCost = RoundAmount(snapshot.Categories.Sum(item => item.TotalAmount));
+        var costRate = snapshot.MonthRevenue > 0
+            ? RoundAmount(totalCost / snapshot.MonthRevenue * 100m)
+            : 0m;
+
+        // 2. 映射分类与明细。
+        var categories = snapshot.Categories.Select(category =>
+        {
+            var percentage = totalCost > 0
+                ? RoundAmount(category.TotalAmount / totalCost * 100m)
+                : 0m;
+
+            return new FinanceCostEntryCategoryDto
+            {
+                Category = ToCategoryCode(category.Category),
+                CategoryText = ToCategoryText(category.Category),
+                TotalAmount = RoundAmount(category.TotalAmount),
+                Percentage = percentage,
+                Items = category.Items
+                    .OrderBy(item => item.SortOrder)
+                    .ThenBy(item => item.ItemName)
+                    .Select(item => new FinanceCostEntryDetailDto
+                    {
+                        ItemId = item.ItemId?.ToString(CultureInfo.InvariantCulture),
+                        ItemName = item.ItemName,
+                        Amount = RoundAmount(item.Amount),
+                        Quantity = item.Quantity.HasValue ? RoundAmount(item.Quantity.Value) : null,
+                        UnitPrice = item.UnitPrice.HasValue ? RoundAmount(item.UnitPrice.Value) : null,
+                        SortOrder = item.SortOrder
+                    })
+                    .ToList()
+            };
+        }).ToList();
+
+        return new FinanceCostEntryDto
+        {
+            Dimension = ToDimensionCode(snapshot.Dimension),
+            StoreId = snapshot.StoreId?.ToString(CultureInfo.InvariantCulture),
+            Month = ToMonthText(snapshot.CostMonth),
+            MonthRevenue = RoundAmount(snapshot.MonthRevenue),
+            TotalCost = totalCost,
+            CostRate = costRate,
+            Categories = categories
+        };
+    }
+
+    /// <summary>
+    /// 构建分析页 DTO。
+    /// </summary>
+    public static FinanceCostAnalysisDto ToAnalysisDto(FinanceCostAnalysisSnapshot snapshot)
+    {
+        // 1. 计算统计指标。
+        var averageCostPerPaidOrder = snapshot.CurrentPaidOrderCount > 0
+            ? RoundAmount(snapshot.CurrentTotalCost / snapshot.CurrentPaidOrderCount)
+            : 0m;
+        var foodCostRate = snapshot.CurrentRevenue > 0
+            ? RoundAmount(snapshot.CurrentFoodAmount / snapshot.CurrentRevenue * 100m)
+            : 0m;
+
+        // 2. 映射趋势与明细表。
+        var trend = snapshot.Trends
+            .OrderBy(item => item.MonthStartUtc)
+            .Select(item =>
+            {
+                var costRate = item.Revenue > 0
+                    ? RoundAmount(item.TotalCost / item.Revenue * 100m)
+                    : 0m;
+
+                return new FinanceCostTrendPointDto
+                {
+                    Month = ToMonthText(item.MonthStartUtc),
+                    TotalCost = RoundAmount(item.TotalCost),
+                    Revenue = RoundAmount(item.Revenue),
+                    CostRate = costRate
+                };
+            })
+            .ToList();
+
+        var detailRows = snapshot.DetailRows
+            .OrderByDescending(item => item.MonthStartUtc)
+            .Select(item =>
+            {
+                var costRate = item.Revenue > 0
+                    ? RoundAmount(item.TotalCost / item.Revenue * 100m)
+                    : 0m;
+
+                return new FinanceCostMonthlyDetailRowDto
+                {
+                    Month = ToMonthText(item.MonthStartUtc),
+                    FoodAmount = RoundAmount(item.FoodAmount),
+                    LaborAmount = RoundAmount(item.LaborAmount),
+                    FixedAmount = RoundAmount(item.FixedAmount),
+                    PackagingAmount = RoundAmount(item.PackagingAmount),
+                    TotalCost = RoundAmount(item.TotalCost),
+                    CostRate = costRate
+                };
+            })
+            .ToList();
+
+        // 3. 构建成本构成。
+        var totalCost = RoundAmount(snapshot.CurrentTotalCost);
+        var composition = snapshot.CurrentCategories
+            .OrderBy(item => item.Category)
+            .Select(item => new FinanceCostCompositionItemDto
+            {
+                Category = ToCategoryCode(item.Category),
+                CategoryText = ToCategoryText(item.Category),
+                Amount = RoundAmount(item.TotalAmount),
+                Percentage = totalCost > 0
+                    ? RoundAmount(item.TotalAmount / totalCost * 100m)
+                    : 0m
+            })
+            .ToList();
+
+        return new FinanceCostAnalysisDto
+        {
+            Dimension = ToDimensionCode(snapshot.Dimension),
+            StoreId = snapshot.StoreId?.ToString(CultureInfo.InvariantCulture),
+            Month = ToMonthText(snapshot.CostMonth),
+            Stats = new FinanceCostAnalysisStatsDto
+            {
+                TotalCost = totalCost,
+                FoodCostRate = foodCostRate,
+                AverageCostPerPaidOrder = averageCostPerPaidOrder,
+                MonthOnMonthChangeRate = RoundAmount(snapshot.MonthOnMonthChangeRate),
+                Revenue = RoundAmount(snapshot.CurrentRevenue),
+                PaidOrderCount = snapshot.CurrentPaidOrderCount
+            },
+            Trend = trend,
+            Composition = composition,
+            DetailRows = detailRows
+        };
+    }
+
+    /// <summary>
+    /// 归一化为月份起始 UTC 时间。
+    /// </summary>
+    public static DateTime NormalizeMonthStart(DateTime value)
+    {
+        var utcValue = value.Kind switch
+        {
+            DateTimeKind.Utc => value,
+            DateTimeKind.Local => value.ToUniversalTime(),
+            _ => DateTime.SpecifyKind(value, DateTimeKind.Utc)
+        };
+
+        return new DateTime(utcValue.Year, utcValue.Month, 1, 0, 0, 0, DateTimeKind.Utc);
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Cost/Handlers/GetFinanceCostAnalysisQueryHandler.cs

@@ -0,0 +1,36 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Cost.Dto;
+using TakeoutSaaS.Application.App.Finance.Cost.Queries;
+using TakeoutSaaS.Domain.Finance.Repositories;
+using TakeoutSaaS.Shared.Abstractions.Tenancy;
+
+namespace TakeoutSaaS.Application.App.Finance.Cost.Handlers;
+
+/// <summary>
+/// 成本分析查询处理器。
+/// </summary>
+public sealed class GetFinanceCostAnalysisQueryHandler(
+    IFinanceCostRepository financeCostRepository,
+    ITenantProvider tenantProvider)
+    : IRequestHandler<GetFinanceCostAnalysisQuery, FinanceCostAnalysisDto>
+{
+    /// <inheritdoc />
+    public async Task<FinanceCostAnalysisDto> Handle(
+        GetFinanceCostAnalysisQuery request,
+        CancellationToken cancellationToken)
+    {
+        // 1. 读取租户上下文并查询分析快照。
+        var tenantId = tenantProvider.GetCurrentTenantId();
+        var normalizedMonth = FinanceCostMapping.NormalizeMonthStart(request.CostMonth);
+        var snapshot = await financeCostRepository.GetAnalysisSnapshotAsync(
+            tenantId,
+            request.Dimension,
+            request.StoreId,
+            normalizedMonth,
+            request.TrendMonthCount,
+            cancellationToken);
+
+        // 2. 映射 DTO 返回。
+        return FinanceCostMapping.ToAnalysisDto(snapshot);
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Cost/Handlers/GetFinanceCostEntryQueryHandler.cs

@@ -0,0 +1,35 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Cost.Dto;
+using TakeoutSaaS.Application.App.Finance.Cost.Queries;
+using TakeoutSaaS.Domain.Finance.Repositories;
+using TakeoutSaaS.Shared.Abstractions.Tenancy;
+
+namespace TakeoutSaaS.Application.App.Finance.Cost.Handlers;
+
+/// <summary>
+/// 成本录入查询处理器。
+/// </summary>
+public sealed class GetFinanceCostEntryQueryHandler(
+    IFinanceCostRepository financeCostRepository,
+    ITenantProvider tenantProvider)
+    : IRequestHandler<GetFinanceCostEntryQuery, FinanceCostEntryDto>
+{
+    /// <inheritdoc />
+    public async Task<FinanceCostEntryDto> Handle(
+        GetFinanceCostEntryQuery request,
+        CancellationToken cancellationToken)
+    {
+        // 1. 读取租户上下文并查询月度快照。
+        var tenantId = tenantProvider.GetCurrentTenantId();
+        var normalizedMonth = FinanceCostMapping.NormalizeMonthStart(request.CostMonth);
+        var snapshot = await financeCostRepository.GetMonthSnapshotAsync(
+            tenantId,
+            request.Dimension,
+            request.StoreId,
+            normalizedMonth,
+            cancellationToken);
+
+        // 2. 映射 DTO 返回。
+        return FinanceCostMapping.ToEntryDto(snapshot);
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Cost/Handlers/SaveFinanceCostEntryCommandHandler.cs

@@ -0,0 +1,66 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Cost.Commands;
+using TakeoutSaaS.Application.App.Finance.Cost.Dto;
+using TakeoutSaaS.Domain.Finance.Models;
+using TakeoutSaaS.Domain.Finance.Repositories;
+using TakeoutSaaS.Shared.Abstractions.Tenancy;
+
+namespace TakeoutSaaS.Application.App.Finance.Cost.Handlers;
+
+/// <summary>
+/// 成本录入保存处理器。
+/// </summary>
+public sealed class SaveFinanceCostEntryCommandHandler(
+    IFinanceCostRepository financeCostRepository,
+    ITenantProvider tenantProvider)
+    : IRequestHandler<SaveFinanceCostEntryCommand, FinanceCostEntryDto>
+{
+    /// <inheritdoc />
+    public async Task<FinanceCostEntryDto> Handle(
+        SaveFinanceCostEntryCommand request,
+        CancellationToken cancellationToken)
+    {
+        // 1. 归一化入参并组装仓储快照模型。
+        var tenantId = tenantProvider.GetCurrentTenantId();
+        var normalizedMonth = FinanceCostMapping.NormalizeMonthStart(request.CostMonth);
+        var categories = request.Categories.Select(category => new FinanceCostCategorySnapshot
+        {
+            Category = category.Category,
+            TotalAmount = FinanceCostMapping.RoundAmount(category.TotalAmount),
+            Items = (category.Items ?? [])
+                .Select(item => new FinanceCostDetailItemSnapshot
+                {
+                    ItemId = item.ItemId,
+                    ItemName = item.ItemName,
+                    Amount = FinanceCostMapping.RoundAmount(item.Amount),
+                    Quantity = item.Quantity.HasValue
+                        ? FinanceCostMapping.RoundAmount(item.Quantity.Value)
+                        : null,
+                    UnitPrice = item.UnitPrice.HasValue
+                        ? FinanceCostMapping.RoundAmount(item.UnitPrice.Value)
+                        : null,
+                    SortOrder = item.SortOrder
+                })
+                .ToList()
+        }).ToList();
+
+        // 2. 持久化保存并重新查询最新快照。
+        await financeCostRepository.SaveMonthSnapshotAsync(
+            tenantId,
+            request.Dimension,
+            request.StoreId,
+            normalizedMonth,
+            categories,
+            cancellationToken);
+
+        var snapshot = await financeCostRepository.GetMonthSnapshotAsync(
+            tenantId,
+            request.Dimension,
+            request.StoreId,
+            normalizedMonth,
+            cancellationToken);
+
+        // 3. 映射为页面 DTO 返回。
+        return FinanceCostMapping.ToEntryDto(snapshot);
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Cost/Queries/GetFinanceCostAnalysisQuery.cs

@@ -0,0 +1,31 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Cost.Dto;
+using TakeoutSaaS.Domain.Finance.Enums;
+
+namespace TakeoutSaaS.Application.App.Finance.Cost.Queries;
+
+/// <summary>
+/// 查询成本分析页数据。
+/// </summary>
+public sealed class GetFinanceCostAnalysisQuery : IRequest<FinanceCostAnalysisDto>
+{
+    /// <summary>
+    /// 统计维度。
+    /// </summary>
+    public FinanceCostDimension Dimension { get; init; } = FinanceCostDimension.Tenant;
+
+    /// <summary>
+    /// 门店标识（门店维度必填）。
+    /// </summary>
+    public long? StoreId { get; init; }
+
+    /// <summary>
+    /// 目标月份（UTC 每月第一天）。
+    /// </summary>
+    public DateTime CostMonth { get; init; } = DateTime.UtcNow;
+
+    /// <summary>
+    /// 趋势月份数量。
+    /// </summary>
+    public int TrendMonthCount { get; init; } = 6;
+}

src/Application/TakeoutSaaS.Application/App/Finance/Cost/Queries/GetFinanceCostEntryQuery.cs

@@ -0,0 +1,26 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Cost.Dto;
+using TakeoutSaaS.Domain.Finance.Enums;
+
+namespace TakeoutSaaS.Application.App.Finance.Cost.Queries;
+
+/// <summary>
+/// 查询成本录入页数据。
+/// </summary>
+public sealed class GetFinanceCostEntryQuery : IRequest<FinanceCostEntryDto>
+{
+    /// <summary>
+    /// 统计维度。
+    /// </summary>
+    public FinanceCostDimension Dimension { get; init; } = FinanceCostDimension.Tenant;
+
+    /// <summary>
+    /// 门店标识（门店维度必填）。
+    /// </summary>
+    public long? StoreId { get; init; }
+
+    /// <summary>
+    /// 目标月份（UTC 每月第一天）。
+    /// </summary>
+    public DateTime CostMonth { get; init; } = DateTime.UtcNow;
+}

src/Application/TakeoutSaaS.Application/App/Finance/Cost/Validators/GetFinanceCostAnalysisQueryValidator.cs

@@ -0,0 +1,46 @@
+using FluentValidation;
+using TakeoutSaaS.Application.App.Finance.Cost.Queries;
+using TakeoutSaaS.Domain.Finance.Enums;
+
+namespace TakeoutSaaS.Application.App.Finance.Cost.Validators;
+
+/// <summary>
+/// 成本分析查询验证器。
+/// </summary>
+public sealed class GetFinanceCostAnalysisQueryValidator : AbstractValidator<GetFinanceCostAnalysisQuery>
+{
+    /// <summary>
+    /// 初始化验证规则。
+    /// </summary>
+    public GetFinanceCostAnalysisQueryValidator()
+    {
+        RuleFor(x => x.Dimension)
+            .Must(value => value is FinanceCostDimension.Tenant or FinanceCostDimension.Store)
+            .WithMessage("dimension 非法");
+
+        RuleFor(x => x)
+            .Must(query =>
+                query.Dimension != FinanceCostDimension.Store ||
+                (query.StoreId.HasValue && query.StoreId.Value > 0))
+            .WithMessage("storeId 非法");
+
+        RuleFor(x => x.CostMonth)
+            .Must(IsMonthInExpectedRange)
+            .WithMessage("month 非法");
+
+        RuleFor(x => x.TrendMonthCount)
+            .InclusiveBetween(3, 12);
+    }
+
+    private static bool IsMonthInExpectedRange(DateTime value)
+    {
+        var month = value.Kind switch
+        {
+            DateTimeKind.Utc => value,
+            DateTimeKind.Local => value.ToUniversalTime(),
+            _ => DateTime.SpecifyKind(value, DateTimeKind.Utc)
+        };
+
+        return month.Year is >= 2000 and <= 2100;
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Cost/Validators/GetFinanceCostEntryQueryValidator.cs

@@ -0,0 +1,43 @@
+using FluentValidation;
+using TakeoutSaaS.Application.App.Finance.Cost.Queries;
+using TakeoutSaaS.Domain.Finance.Enums;
+
+namespace TakeoutSaaS.Application.App.Finance.Cost.Validators;
+
+/// <summary>
+/// 成本录入查询验证器。
+/// </summary>
+public sealed class GetFinanceCostEntryQueryValidator : AbstractValidator<GetFinanceCostEntryQuery>
+{
+    /// <summary>
+    /// 初始化验证规则。
+    /// </summary>
+    public GetFinanceCostEntryQueryValidator()
+    {
+        RuleFor(x => x.Dimension)
+            .Must(value => value is FinanceCostDimension.Tenant or FinanceCostDimension.Store)
+            .WithMessage("dimension 非法");
+
+        RuleFor(x => x)
+            .Must(query =>
+                query.Dimension != FinanceCostDimension.Store ||
+                (query.StoreId.HasValue && query.StoreId.Value > 0))
+            .WithMessage("storeId 非法");
+
+        RuleFor(x => x.CostMonth)
+            .Must(IsMonthInExpectedRange)
+            .WithMessage("month 非法");
+    }
+
+    private static bool IsMonthInExpectedRange(DateTime value)
+    {
+        var month = value.Kind switch
+        {
+            DateTimeKind.Utc => value,
+            DateTimeKind.Local => value.ToUniversalTime(),
+            _ => DateTime.SpecifyKind(value, DateTimeKind.Utc)
+        };
+
+        return month.Year is >= 2000 and <= 2100;
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Cost/Validators/SaveFinanceCostEntryCommandValidator.cs

@@ -0,0 +1,120 @@
+using FluentValidation;
+using TakeoutSaaS.Application.App.Finance.Cost.Commands;
+using TakeoutSaaS.Domain.Finance.Enums;
+
+namespace TakeoutSaaS.Application.App.Finance.Cost.Validators;
+
+/// <summary>
+/// 成本录入保存验证器。
+/// </summary>
+public sealed class SaveFinanceCostEntryCommandValidator : AbstractValidator<SaveFinanceCostEntryCommand>
+{
+    /// <summary>
+    /// 初始化验证规则。
+    /// </summary>
+    public SaveFinanceCostEntryCommandValidator()
+    {
+        RuleFor(x => x.Dimension)
+            .Must(value => value is FinanceCostDimension.Tenant or FinanceCostDimension.Store)
+            .WithMessage("dimension 非法");
+
+        RuleFor(x => x)
+            .Must(command =>
+                command.Dimension != FinanceCostDimension.Store ||
+                (command.StoreId.HasValue && command.StoreId.Value > 0))
+            .WithMessage("storeId 非法");
+
+        RuleFor(x => x.CostMonth)
+            .Must(IsMonthInExpectedRange)
+            .WithMessage("month 非法");
+
+        RuleFor(x => x.Categories)
+            .NotNull()
+            .Must(categories => categories.Count > 0)
+            .WithMessage("categories 不能为空");
+
+        RuleFor(x => x.Categories)
+            .Must(HaveDistinctCategories)
+            .WithMessage("分类重复");
+
+        RuleForEach(x => x.Categories)
+            .SetValidator(new SaveFinanceCostCategoryCommandItemValidator());
+    }
+
+    private static bool HaveDistinctCategories(IReadOnlyList<SaveFinanceCostCategoryCommandItem> categories)
+    {
+        var normalized = (categories ?? [])
+            .Select(item => item.Category)
+            .Where(value => value != default)
+            .ToList();
+
+        return normalized.Count == normalized.Distinct().Count();
+    }
+
+    private static bool IsMonthInExpectedRange(DateTime value)
+    {
+        var month = value.Kind switch
+        {
+            DateTimeKind.Utc => value,
+            DateTimeKind.Local => value.ToUniversalTime(),
+            _ => DateTime.SpecifyKind(value, DateTimeKind.Utc)
+        };
+
+        return month.Year is >= 2000 and <= 2100;
+    }
+}
+
+/// <summary>
+/// 成本分类保存项验证器。
+/// </summary>
+public sealed class SaveFinanceCostCategoryCommandItemValidator : AbstractValidator<SaveFinanceCostCategoryCommandItem>
+{
+    /// <summary>
+    /// 初始化验证规则。
+    /// </summary>
+    public SaveFinanceCostCategoryCommandItemValidator()
+    {
+        RuleFor(x => x.Category)
+            .Must(value => value is FinanceCostCategory.FoodMaterial
+                or FinanceCostCategory.Labor
+                or FinanceCostCategory.FixedExpense
+                or FinanceCostCategory.PackagingConsumable)
+            .WithMessage("category 非法");
+
+        RuleFor(x => x.TotalAmount)
+            .GreaterThanOrEqualTo(0);
+
+        RuleForEach(x => x.Items)
+            .SetValidator(new SaveFinanceCostDetailCommandItemValidator());
+    }
+}
+
+/// <summary>
+/// 成本明细保存项验证器。
+/// </summary>
+public sealed class SaveFinanceCostDetailCommandItemValidator : AbstractValidator<SaveFinanceCostDetailCommandItem>
+{
+    /// <summary>
+    /// 初始化验证规则。
+    /// </summary>
+    public SaveFinanceCostDetailCommandItemValidator()
+    {
+        RuleFor(x => x.ItemName)
+            .NotEmpty()
+            .MaximumLength(64);
+
+        RuleFor(x => x.Amount)
+            .GreaterThanOrEqualTo(0);
+
+        RuleFor(x => x.Quantity)
+            .GreaterThanOrEqualTo(0)
+            .When(x => x.Quantity.HasValue);
+
+        RuleFor(x => x.UnitPrice)
+            .GreaterThanOrEqualTo(0)
+            .When(x => x.UnitPrice.HasValue);
+
+        RuleFor(x => x.SortOrder)
+            .GreaterThanOrEqualTo(0);
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Invoice/Commands/ApplyFinanceInvoiceRecordCommand.cs

@@ -0,0 +1,60 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Invoice.Dto;
+
+namespace TakeoutSaaS.Application.App.Finance.Invoice.Commands;
+
+/// <summary>
+/// 申请发票记录命令。
+/// </summary>
+public sealed class ApplyFinanceInvoiceRecordCommand : IRequest<FinanceInvoiceRecordDetailDto>
+{
+    /// <summary>
+    /// 申请人。
+    /// </summary>
+    public string ApplicantName { get; init; } = string.Empty;
+
+    /// <summary>
+    /// 开票抬头（公司名）。
+    /// </summary>
+    public string CompanyName { get; init; } = string.Empty;
+
+    /// <summary>
+    /// 纳税人识别号。
+    /// </summary>
+    public string? TaxpayerNumber { get; init; }
+
+    /// <summary>
+    /// 发票类型（normal/special）。
+    /// </summary>
+    public string InvoiceType { get; init; } = "normal";
+
+    /// <summary>
+    /// 开票金额。
+    /// </summary>
+    public decimal Amount { get; init; }
+
+    /// <summary>
+    /// 关联订单号。
+    /// </summary>
+    public string OrderNo { get; init; } = string.Empty;
+
+    /// <summary>
+    /// 接收邮箱。
+    /// </summary>
+    public string? ContactEmail { get; init; }
+
+    /// <summary>
+    /// 联系电话。
+    /// </summary>
+    public string? ContactPhone { get; init; }
+
+    /// <summary>
+    /// 申请备注。
+    /// </summary>
+    public string? ApplyRemark { get; init; }
+
+    /// <summary>
+    /// 申请时间（可空，默认当前 UTC）。
+    /// </summary>
+    public DateTime? AppliedAt { get; init; }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Invoice/Commands/IssueFinanceInvoiceRecordCommand.cs

@@ -0,0 +1,25 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Invoice.Dto;
+
+namespace TakeoutSaaS.Application.App.Finance.Invoice.Commands;
+
+/// <summary>
+/// 开票命令。
+/// </summary>
+public sealed class IssueFinanceInvoiceRecordCommand : IRequest<FinanceInvoiceIssueResultDto>
+{
+    /// <summary>
+    /// 发票记录 ID。
+    /// </summary>
+    public long RecordId { get; init; }
+
+    /// <summary>
+    /// 接收邮箱（可选，传入会覆盖原值）。
+    /// </summary>
+    public string? ContactEmail { get; init; }
+
+    /// <summary>
+    /// 开票备注。
+    /// </summary>
+    public string? IssueRemark { get; init; }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Invoice/Commands/SaveFinanceInvoiceSettingCommand.cs

@@ -0,0 +1,60 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Invoice.Dto;
+
+namespace TakeoutSaaS.Application.App.Finance.Invoice.Commands;
+
+/// <summary>
+/// 保存发票设置命令。
+/// </summary>
+public sealed class SaveFinanceInvoiceSettingCommand : IRequest<FinanceInvoiceSettingDto>
+{
+    /// <summary>
+    /// 企业名称。
+    /// </summary>
+    public string CompanyName { get; init; } = string.Empty;
+
+    /// <summary>
+    /// 纳税人识别号。
+    /// </summary>
+    public string TaxpayerNumber { get; init; } = string.Empty;
+
+    /// <summary>
+    /// 注册地址。
+    /// </summary>
+    public string? RegisteredAddress { get; init; }
+
+    /// <summary>
+    /// 注册电话。
+    /// </summary>
+    public string? RegisteredPhone { get; init; }
+
+    /// <summary>
+    /// 开户银行。
+    /// </summary>
+    public string? BankName { get; init; }
+
+    /// <summary>
+    /// 银行账号。
+    /// </summary>
+    public string? BankAccount { get; init; }
+
+    /// <summary>
+    /// 是否启用电子普通发票。
+    /// </summary>
+    public bool EnableElectronicNormalInvoice { get; init; }
+
+    /// <summary>
+    /// 是否启用电子专用发票。
+    /// </summary>
+    public bool EnableElectronicSpecialInvoice { get; init; }
+
+    /// <summary>
+    /// 是否启用自动开票。
+    /// </summary>
+    public bool EnableAutoIssue { get; init; }
+
+    /// <summary>
+    /// 自动开票单张最大金额。
+    /// </summary>
+    public decimal AutoIssueMaxAmount { get; init; }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Invoice/Commands/VoidFinanceInvoiceRecordCommand.cs

@@ -0,0 +1,20 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Invoice.Dto;
+
+namespace TakeoutSaaS.Application.App.Finance.Invoice.Commands;
+
+/// <summary>
+/// 作废发票命令。
+/// </summary>
+public sealed class VoidFinanceInvoiceRecordCommand : IRequest<FinanceInvoiceRecordDetailDto>
+{
+    /// <summary>
+    /// 发票记录 ID。
+    /// </summary>
+    public long RecordId { get; init; }
+
+    /// <summary>
+    /// 作废原因。
+    /// </summary>
+    public string VoidReason { get; init; } = string.Empty;
+}

src/Application/TakeoutSaaS.Application/App/Finance/Invoice/Dto/FinanceInvoiceIssueResultDto.cs

@@ -0,0 +1,47 @@
+namespace TakeoutSaaS.Application.App.Finance.Invoice.Dto;
+
+/// <summary>
+/// 发票开票结果 DTO。
+/// </summary>
+public sealed class FinanceInvoiceIssueResultDto
+{
+    /// <summary>
+    /// 记录 ID。
+    /// </summary>
+    public long RecordId { get; set; }
+
+    /// <summary>
+    /// 发票号码。
+    /// </summary>
+    public string InvoiceNo { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 开票抬头。
+    /// </summary>
+    public string CompanyName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 金额。
+    /// </summary>
+    public decimal Amount { get; set; }
+
+    /// <summary>
+    /// 接收邮箱。
+    /// </summary>
+    public string? ContactEmail { get; set; }
+
+    /// <summary>
+    /// 开票时间（UTC）。
+    /// </summary>
+    public DateTime IssuedAt { get; set; }
+
+    /// <summary>
+    /// 状态编码。
+    /// </summary>
+    public string Status { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 状态文案。
+    /// </summary>
+    public string StatusText { get; set; } = string.Empty;
+}

src/Application/TakeoutSaaS.Application/App/Finance/Invoice/Dto/FinanceInvoiceRecordDetailDto.cs

@@ -0,0 +1,112 @@
+namespace TakeoutSaaS.Application.App.Finance.Invoice.Dto;
+
+/// <summary>
+/// 发票记录详情 DTO。
+/// </summary>
+public sealed class FinanceInvoiceRecordDetailDto
+{
+    /// <summary>
+    /// 记录 ID。
+    /// </summary>
+    public long RecordId { get; set; }
+
+    /// <summary>
+    /// 发票号码。
+    /// </summary>
+    public string InvoiceNo { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 申请人。
+    /// </summary>
+    public string ApplicantName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 开票抬头（公司名）。
+    /// </summary>
+    public string CompanyName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 纳税人识别号。
+    /// </summary>
+    public string? TaxpayerNumber { get; set; }
+
+    /// <summary>
+    /// 发票类型编码。
+    /// </summary>
+    public string InvoiceType { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 发票类型文案。
+    /// </summary>
+    public string InvoiceTypeText { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 金额。
+    /// </summary>
+    public decimal Amount { get; set; }
+
+    /// <summary>
+    /// 关联订单号。
+    /// </summary>
+    public string OrderNo { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 接收邮箱。
+    /// </summary>
+    public string? ContactEmail { get; set; }
+
+    /// <summary>
+    /// 联系电话。
+    /// </summary>
+    public string? ContactPhone { get; set; }
+
+    /// <summary>
+    /// 申请备注。
+    /// </summary>
+    public string? ApplyRemark { get; set; }
+
+    /// <summary>
+    /// 状态编码。
+    /// </summary>
+    public string Status { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 状态文案。
+    /// </summary>
+    public string StatusText { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 申请时间（UTC）。
+    /// </summary>
+    public DateTime AppliedAt { get; set; }
+
+    /// <summary>
+    /// 开票时间（UTC）。
+    /// </summary>
+    public DateTime? IssuedAt { get; set; }
+
+    /// <summary>
+    /// 开票人 ID。
+    /// </summary>
+    public long? IssuedByUserId { get; set; }
+
+    /// <summary>
+    /// 开票备注。
+    /// </summary>
+    public string? IssueRemark { get; set; }
+
+    /// <summary>
+    /// 作废时间（UTC）。
+    /// </summary>
+    public DateTime? VoidedAt { get; set; }
+
+    /// <summary>
+    /// 作废人 ID。
+    /// </summary>
+    public long? VoidedByUserId { get; set; }
+
+    /// <summary>
+    /// 作废原因。
+    /// </summary>
+    public string? VoidReason { get; set; }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Invoice/Dto/FinanceInvoiceRecordDto.cs

@@ -0,0 +1,62 @@
+namespace TakeoutSaaS.Application.App.Finance.Invoice.Dto;
+
+/// <summary>
+/// 发票记录列表项 DTO。
+/// </summary>
+public sealed class FinanceInvoiceRecordDto
+{
+    /// <summary>
+    /// 记录 ID。
+    /// </summary>
+    public long RecordId { get; set; }
+
+    /// <summary>
+    /// 发票号码。
+    /// </summary>
+    public string InvoiceNo { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 申请人。
+    /// </summary>
+    public string ApplicantName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 开票抬头（公司名）。
+    /// </summary>
+    public string CompanyName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 发票类型编码。
+    /// </summary>
+    public string InvoiceType { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 发票类型文案。
+    /// </summary>
+    public string InvoiceTypeText { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 金额。
+    /// </summary>
+    public decimal Amount { get; set; }
+
+    /// <summary>
+    /// 关联订单号。
+    /// </summary>
+    public string OrderNo { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 状态编码。
+    /// </summary>
+    public string Status { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 状态文案。
+    /// </summary>
+    public string StatusText { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 申请时间（UTC）。
+    /// </summary>
+    public DateTime AppliedAt { get; set; }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Invoice/Dto/FinanceInvoiceRecordListResultDto.cs

@@ -0,0 +1,32 @@
+namespace TakeoutSaaS.Application.App.Finance.Invoice.Dto;
+
+/// <summary>
+/// 发票记录分页结果 DTO。
+/// </summary>
+public sealed class FinanceInvoiceRecordListResultDto
+{
+    /// <summary>
+    /// 列表项。
+    /// </summary>
+    public List<FinanceInvoiceRecordDto> Items { get; set; } = [];
+
+    /// <summary>
+    /// 页码。
+    /// </summary>
+    public int Page { get; set; }
+
+    /// <summary>
+    /// 每页条数。
+    /// </summary>
+    public int PageSize { get; set; }
+
+    /// <summary>
+    /// 总条数。
+    /// </summary>
+    public int TotalCount { get; set; }
+
+    /// <summary>
+    /// 统计。
+    /// </summary>
+    public FinanceInvoiceStatsDto Stats { get; set; } = new();
+}

src/Application/TakeoutSaaS.Application/App/Finance/Invoice/Dto/FinanceInvoiceSettingDto.cs

@@ -0,0 +1,57 @@
+namespace TakeoutSaaS.Application.App.Finance.Invoice.Dto;
+
+/// <summary>
+/// 发票设置 DTO。
+/// </summary>
+public sealed class FinanceInvoiceSettingDto
+{
+    /// <summary>
+    /// 企业名称。
+    /// </summary>
+    public string CompanyName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 纳税人识别号。
+    /// </summary>
+    public string TaxpayerNumber { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 注册地址。
+    /// </summary>
+    public string? RegisteredAddress { get; set; }
+
+    /// <summary>
+    /// 注册电话。
+    /// </summary>
+    public string? RegisteredPhone { get; set; }
+
+    /// <summary>
+    /// 开户银行。
+    /// </summary>
+    public string? BankName { get; set; }
+
+    /// <summary>
+    /// 银行账号。
+    /// </summary>
+    public string? BankAccount { get; set; }
+
+    /// <summary>
+    /// 是否启用电子普通发票。
+    /// </summary>
+    public bool EnableElectronicNormalInvoice { get; set; }
+
+    /// <summary>
+    /// 是否启用电子专用发票。
+    /// </summary>
+    public bool EnableElectronicSpecialInvoice { get; set; }
+
+    /// <summary>
+    /// 是否启用自动开票。
+    /// </summary>
+    public bool EnableAutoIssue { get; set; }
+
+    /// <summary>
+    /// 自动开票单张最大金额。
+    /// </summary>
+    public decimal AutoIssueMaxAmount { get; set; }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Invoice/Dto/FinanceInvoiceStatsDto.cs

@@ -0,0 +1,27 @@
+namespace TakeoutSaaS.Application.App.Finance.Invoice.Dto;
+
+/// <summary>
+/// 发票统计 DTO。
+/// </summary>
+public sealed class FinanceInvoiceStatsDto
+{
+    /// <summary>
+    /// 本月已开票金额。
+    /// </summary>
+    public decimal CurrentMonthIssuedAmount { get; set; }
+
+    /// <summary>
+    /// 本月已开票张数。
+    /// </summary>
+    public int CurrentMonthIssuedCount { get; set; }
+
+    /// <summary>
+    /// 待开票数量。
+    /// </summary>
+    public int PendingCount { get; set; }
+
+    /// <summary>
+    /// 已作废数量。
+    /// </summary>
+    public int VoidedCount { get; set; }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Invoice/FinanceInvoiceDtoFactory.cs

@@ -0,0 +1,199 @@
+using TakeoutSaaS.Application.App.Finance.Invoice.Commands;
+using TakeoutSaaS.Application.App.Finance.Invoice.Dto;
+using TakeoutSaaS.Domain.Tenants.Entities;
+using TakeoutSaaS.Domain.Tenants.Enums;
+using TakeoutSaaS.Domain.Tenants.Repositories;
+
+namespace TakeoutSaaS.Application.App.Finance.Invoice;
+
+/// <summary>
+/// 发票模块 DTO 构造器。
+/// </summary>
+internal static class FinanceInvoiceDtoFactory
+{
+    public static FinanceInvoiceSettingDto CreateDefaultSettingDto()
+    {
+        return new FinanceInvoiceSettingDto
+        {
+            CompanyName = string.Empty,
+            TaxpayerNumber = string.Empty,
+            RegisteredAddress = null,
+            RegisteredPhone = null,
+            BankName = null,
+            BankAccount = null,
+            EnableElectronicNormalInvoice = true,
+            EnableElectronicSpecialInvoice = false,
+            EnableAutoIssue = false,
+            AutoIssueMaxAmount = 10_000m
+        };
+    }
+
+    public static FinanceInvoiceSettingDto ToSettingDto(TenantInvoiceSetting source)
+    {
+        return new FinanceInvoiceSettingDto
+        {
+            CompanyName = source.CompanyName,
+            TaxpayerNumber = source.TaxpayerNumber,
+            RegisteredAddress = source.RegisteredAddress,
+            RegisteredPhone = source.RegisteredPhone,
+            BankName = source.BankName,
+            BankAccount = source.BankAccount,
+            EnableElectronicNormalInvoice = source.EnableElectronicNormalInvoice,
+            EnableElectronicSpecialInvoice = source.EnableElectronicSpecialInvoice,
+            EnableAutoIssue = source.EnableAutoIssue,
+            AutoIssueMaxAmount = decimal.Round(source.AutoIssueMaxAmount, 2, MidpointRounding.AwayFromZero)
+        };
+    }
+
+    public static TenantInvoiceSetting CreateSettingEntity(
+        SaveFinanceInvoiceSettingCommand request,
+        string companyName,
+        string taxpayerNumber,
+        string? registeredAddress,
+        string? registeredPhone,
+        string? bankName,
+        string? bankAccount,
+        decimal autoIssueMaxAmount)
+    {
+        return new TenantInvoiceSetting
+        {
+            CompanyName = companyName,
+            TaxpayerNumber = taxpayerNumber,
+            RegisteredAddress = registeredAddress,
+            RegisteredPhone = registeredPhone,
+            BankName = bankName,
+            BankAccount = bankAccount,
+            EnableElectronicNormalInvoice = request.EnableElectronicNormalInvoice,
+            EnableElectronicSpecialInvoice = request.EnableElectronicSpecialInvoice,
+            EnableAutoIssue = request.EnableAutoIssue,
+            AutoIssueMaxAmount = autoIssueMaxAmount
+        };
+    }
+
+    public static void ApplySettingChanges(
+        TenantInvoiceSetting entity,
+        SaveFinanceInvoiceSettingCommand request,
+        string companyName,
+        string taxpayerNumber,
+        string? registeredAddress,
+        string? registeredPhone,
+        string? bankName,
+        string? bankAccount,
+        decimal autoIssueMaxAmount)
+    {
+        entity.CompanyName = companyName;
+        entity.TaxpayerNumber = taxpayerNumber;
+        entity.RegisteredAddress = registeredAddress;
+        entity.RegisteredPhone = registeredPhone;
+        entity.BankName = bankName;
+        entity.BankAccount = bankAccount;
+        entity.EnableElectronicNormalInvoice = request.EnableElectronicNormalInvoice;
+        entity.EnableElectronicSpecialInvoice = request.EnableElectronicSpecialInvoice;
+        entity.EnableAutoIssue = request.EnableAutoIssue;
+        entity.AutoIssueMaxAmount = autoIssueMaxAmount;
+    }
+
+    public static FinanceInvoiceStatsDto ToStatsDto(TenantInvoiceRecordStatsSnapshot source)
+    {
+        return new FinanceInvoiceStatsDto
+        {
+            CurrentMonthIssuedAmount = decimal.Round(source.CurrentMonthIssuedAmount, 2, MidpointRounding.AwayFromZero),
+            CurrentMonthIssuedCount = source.CurrentMonthIssuedCount,
+            PendingCount = source.PendingCount,
+            VoidedCount = source.VoidedCount
+        };
+    }
+
+    public static FinanceInvoiceRecordDto ToRecordDto(TenantInvoiceRecord source)
+    {
+        return new FinanceInvoiceRecordDto
+        {
+            RecordId = source.Id,
+            InvoiceNo = source.InvoiceNo,
+            ApplicantName = source.ApplicantName,
+            CompanyName = source.CompanyName,
+            InvoiceType = FinanceInvoiceMapping.ToInvoiceTypeText(source.InvoiceType),
+            InvoiceTypeText = FinanceInvoiceMapping.ToInvoiceTypeDisplayText(source.InvoiceType),
+            Amount = decimal.Round(source.Amount, 2, MidpointRounding.AwayFromZero),
+            OrderNo = source.OrderNo,
+            Status = FinanceInvoiceMapping.ToStatusText(source.Status),
+            StatusText = FinanceInvoiceMapping.ToStatusDisplayText(source.Status),
+            AppliedAt = source.AppliedAt
+        };
+    }
+
+    public static FinanceInvoiceRecordDetailDto ToRecordDetailDto(TenantInvoiceRecord source)
+    {
+        return new FinanceInvoiceRecordDetailDto
+        {
+            RecordId = source.Id,
+            InvoiceNo = source.InvoiceNo,
+            ApplicantName = source.ApplicantName,
+            CompanyName = source.CompanyName,
+            TaxpayerNumber = source.TaxpayerNumber,
+            InvoiceType = FinanceInvoiceMapping.ToInvoiceTypeText(source.InvoiceType),
+            InvoiceTypeText = FinanceInvoiceMapping.ToInvoiceTypeDisplayText(source.InvoiceType),
+            Amount = decimal.Round(source.Amount, 2, MidpointRounding.AwayFromZero),
+            OrderNo = source.OrderNo,
+            ContactEmail = source.ContactEmail,
+            ContactPhone = source.ContactPhone,
+            ApplyRemark = source.ApplyRemark,
+            Status = FinanceInvoiceMapping.ToStatusText(source.Status),
+            StatusText = FinanceInvoiceMapping.ToStatusDisplayText(source.Status),
+            AppliedAt = source.AppliedAt,
+            IssuedAt = source.IssuedAt,
+            IssuedByUserId = source.IssuedByUserId,
+            IssueRemark = source.IssueRemark,
+            VoidedAt = source.VoidedAt,
+            VoidedByUserId = source.VoidedByUserId,
+            VoidReason = source.VoidReason
+        };
+    }
+
+    public static FinanceInvoiceIssueResultDto ToIssueResultDto(TenantInvoiceRecord source)
+    {
+        return new FinanceInvoiceIssueResultDto
+        {
+            RecordId = source.Id,
+            InvoiceNo = source.InvoiceNo,
+            CompanyName = source.CompanyName,
+            Amount = decimal.Round(source.Amount, 2, MidpointRounding.AwayFromZero),
+            ContactEmail = source.ContactEmail,
+            IssuedAt = source.IssuedAt ?? DateTime.UtcNow,
+            Status = FinanceInvoiceMapping.ToStatusText(source.Status),
+            StatusText = FinanceInvoiceMapping.ToStatusDisplayText(source.Status)
+        };
+    }
+
+    public static TenantInvoiceRecord CreateRecordEntity(
+        long tenantId,
+        string invoiceNo,
+        string applicantName,
+        string companyName,
+        string? taxpayerNumber,
+        TenantInvoiceType invoiceType,
+        decimal amount,
+        string orderNo,
+        string? contactEmail,
+        string? contactPhone,
+        string? applyRemark,
+        DateTime appliedAt)
+    {
+        return new TenantInvoiceRecord
+        {
+            TenantId = tenantId,
+            InvoiceNo = invoiceNo,
+            ApplicantName = applicantName,
+            CompanyName = companyName,
+            TaxpayerNumber = taxpayerNumber,
+            InvoiceType = invoiceType,
+            Amount = amount,
+            OrderNo = orderNo,
+            ContactEmail = contactEmail,
+            ContactPhone = contactPhone,
+            ApplyRemark = applyRemark,
+            Status = TenantInvoiceStatus.Pending,
+            AppliedAt = appliedAt
+        };
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Invoice/FinanceInvoiceMapping.cs

@@ -0,0 +1,252 @@
+using System.Net.Mail;
+using TakeoutSaaS.Domain.Tenants.Enums;
+using TakeoutSaaS.Shared.Abstractions.Constants;
+using TakeoutSaaS.Shared.Abstractions.Exceptions;
+
+namespace TakeoutSaaS.Application.App.Finance.Invoice;
+
+/// <summary>
+/// 发票模块映射与参数标准化。
+/// </summary>
+internal static class FinanceInvoiceMapping
+{
+    public static TenantInvoiceType ParseInvoiceTypeRequired(string? value)
+    {
+        return ParseInvoiceTypeOptional(value)
+               ?? throw new BusinessException(ErrorCodes.BadRequest, "invoiceType 参数不合法");
+    }
+
+    public static TenantInvoiceType? ParseInvoiceTypeOptional(string? value)
+    {
+        var normalized = (value ?? string.Empty).Trim().ToLowerInvariant();
+        if (string.IsNullOrWhiteSpace(normalized))
+        {
+            return null;
+        }
+
+        return normalized switch
+        {
+            "normal" => TenantInvoiceType.Normal,
+            "special" => TenantInvoiceType.Special,
+            _ => throw new BusinessException(ErrorCodes.BadRequest, "invoiceType 参数不合法")
+        };
+    }
+
+    public static TenantInvoiceStatus? ParseStatusOptional(string? value)
+    {
+        var normalized = (value ?? string.Empty).Trim().ToLowerInvariant();
+        if (string.IsNullOrWhiteSpace(normalized))
+        {
+            return null;
+        }
+
+        return normalized switch
+        {
+            "pending" => TenantInvoiceStatus.Pending,
+            "issued" => TenantInvoiceStatus.Issued,
+            "voided" => TenantInvoiceStatus.Voided,
+            _ => throw new BusinessException(ErrorCodes.BadRequest, "status 参数不合法")
+        };
+    }
+
+    public static string ToInvoiceTypeText(TenantInvoiceType value)
+    {
+        return value switch
+        {
+            TenantInvoiceType.Normal => "normal",
+            TenantInvoiceType.Special => "special",
+            _ => "normal"
+        };
+    }
+
+    public static string ToInvoiceTypeDisplayText(TenantInvoiceType value)
+    {
+        return value switch
+        {
+            TenantInvoiceType.Normal => "普票",
+            TenantInvoiceType.Special => "专票",
+            _ => "普票"
+        };
+    }
+
+    public static string ToStatusText(TenantInvoiceStatus value)
+    {
+        return value switch
+        {
+            TenantInvoiceStatus.Pending => "pending",
+            TenantInvoiceStatus.Issued => "issued",
+            TenantInvoiceStatus.Voided => "voided",
+            _ => "pending"
+        };
+    }
+
+    public static string ToStatusDisplayText(TenantInvoiceStatus value)
+    {
+        return value switch
+        {
+            TenantInvoiceStatus.Pending => "待开票",
+            TenantInvoiceStatus.Issued => "已开票",
+            TenantInvoiceStatus.Voided => "已作废",
+            _ => "待开票"
+        };
+    }
+
+    public static string NormalizeCompanyName(string? value)
+    {
+        return NormalizeRequiredText(value, "companyName", 128);
+    }
+
+    public static string NormalizeApplicantName(string? value)
+    {
+        return NormalizeRequiredText(value, "applicantName", 64);
+    }
+
+    public static string NormalizeOrderNo(string? value)
+    {
+        return NormalizeRequiredText(value, "orderNo", 32);
+    }
+
+    public static string NormalizeTaxpayerNumber(string? value)
+    {
+        return NormalizeRequiredText(value, "taxpayerNumber", 64);
+    }
+
+    public static string? NormalizeOptionalTaxpayerNumber(string? value)
+    {
+        return NormalizeOptionalText(value, "taxpayerNumber", 64);
+    }
+
+    public static string? NormalizeOptionalKeyword(string? value)
+    {
+        return NormalizeOptionalText(value, "keyword", 64);
+    }
+
+    public static string? NormalizeOptionalEmail(string? value)
+    {
+        var normalized = NormalizeOptionalText(value, "contactEmail", 128);
+        if (normalized is null)
+        {
+            return null;
+        }
+
+        try
+        {
+            _ = new MailAddress(normalized);
+            return normalized;
+        }
+        catch (FormatException)
+        {
+            throw new BusinessException(ErrorCodes.BadRequest, "contactEmail 参数不合法");
+        }
+    }
+
+    public static string? NormalizeOptionalPhone(string? value)
+    {
+        return NormalizeOptionalText(value, "contactPhone", 32);
+    }
+
+    public static string? NormalizeOptionalRemark(string? value, string fieldName, int maxLength = 256)
+    {
+        return NormalizeOptionalText(value, fieldName, maxLength);
+    }
+
+    public static string NormalizeVoidReason(string? value)
+    {
+        return NormalizeRequiredText(value, "voidReason", 256);
+    }
+
+    public static decimal NormalizeAmount(decimal value)
+    {
+        if (value <= 0)
+        {
+            throw new BusinessException(ErrorCodes.BadRequest, "amount 参数不合法");
+        }
+
+        return decimal.Round(value, 2, MidpointRounding.AwayFromZero);
+    }
+
+    public static decimal NormalizeAutoIssueMaxAmount(decimal value)
+    {
+        if (value <= 0)
+        {
+            throw new BusinessException(ErrorCodes.BadRequest, "autoIssueMaxAmount 参数不合法");
+        }
+
+        return decimal.Round(value, 2, MidpointRounding.AwayFromZero);
+    }
+
+    public static (DateTime? StartUtc, DateTime? EndUtc) NormalizeDateRange(DateTime? startUtc, DateTime? endUtc)
+    {
+        DateTime? normalizedStart = null;
+        DateTime? normalizedEnd = null;
+
+        if (startUtc.HasValue)
+        {
+            var utcValue = NormalizeUtc(startUtc.Value);
+            normalizedStart = new DateTime(utcValue.Year, utcValue.Month, utcValue.Day, 0, 0, 0, DateTimeKind.Utc);
+        }
+
+        if (endUtc.HasValue)
+        {
+            var utcValue = NormalizeUtc(endUtc.Value);
+            normalizedEnd = new DateTime(utcValue.Year, utcValue.Month, utcValue.Day, 0, 0, 0, DateTimeKind.Utc)
+                .AddDays(1)
+                .AddTicks(-1);
+        }
+
+        if (normalizedStart.HasValue && normalizedEnd.HasValue && normalizedStart > normalizedEnd)
+        {
+            throw new BusinessException(ErrorCodes.BadRequest, "开始日期不能晚于结束日期");
+        }
+
+        return (normalizedStart, normalizedEnd);
+    }
+
+    public static DateTime NormalizeUtc(DateTime value)
+    {
+        return value.Kind switch
+        {
+            DateTimeKind.Utc => value,
+            DateTimeKind.Local => value.ToUniversalTime(),
+            _ => DateTime.SpecifyKind(value, DateTimeKind.Utc)
+        };
+    }
+
+    public static string BuildInvoiceNo(DateTime nowUtc)
+    {
+        var utcNow = NormalizeUtc(nowUtc);
+        return $"INV{utcNow:yyyyMMddHHmmssfff}{Random.Shared.Next(100, 999)}";
+    }
+
+    private static string NormalizeRequiredText(string? value, string fieldName, int maxLength)
+    {
+        var normalized = (value ?? string.Empty).Trim();
+        if (string.IsNullOrWhiteSpace(normalized))
+        {
+            throw new BusinessException(ErrorCodes.BadRequest, $"{fieldName} 参数不合法");
+        }
+
+        if (normalized.Length > maxLength)
+        {
+            throw new BusinessException(ErrorCodes.BadRequest, $"{fieldName} 长度不能超过 {maxLength}");
+        }
+
+        return normalized;
+    }
+
+    private static string? NormalizeOptionalText(string? value, string fieldName, int maxLength)
+    {
+        var normalized = (value ?? string.Empty).Trim();
+        if (normalized.Length == 0)
+        {
+            return null;
+        }
+
+        if (normalized.Length > maxLength)
+        {
+            throw new BusinessException(ErrorCodes.BadRequest, $"{fieldName} 长度不能超过 {maxLength}");
+        }
+
+        return normalized;
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Invoice/Handlers/ApplyFinanceInvoiceRecordCommandHandler.cs

@@ -0,0 +1,107 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Invoice.Commands;
+using TakeoutSaaS.Application.App.Finance.Invoice.Dto;
+using TakeoutSaaS.Domain.Tenants.Entities;
+using TakeoutSaaS.Domain.Tenants.Enums;
+using TakeoutSaaS.Domain.Tenants.Repositories;
+using TakeoutSaaS.Shared.Abstractions.Constants;
+using TakeoutSaaS.Shared.Abstractions.Exceptions;
+using TakeoutSaaS.Shared.Abstractions.Security;
+using TakeoutSaaS.Shared.Abstractions.Tenancy;
+
+namespace TakeoutSaaS.Application.App.Finance.Invoice.Handlers;
+
+/// <summary>
+/// 申请发票处理器。
+/// </summary>
+public sealed class ApplyFinanceInvoiceRecordCommandHandler(
+    ITenantInvoiceRepository repository,
+    ITenantProvider tenantProvider,
+    ICurrentUserAccessor currentUserAccessor)
+    : IRequestHandler<ApplyFinanceInvoiceRecordCommand, FinanceInvoiceRecordDetailDto>
+{
+    /// <inheritdoc />
+    public async Task<FinanceInvoiceRecordDetailDto> Handle(
+        ApplyFinanceInvoiceRecordCommand request,
+        CancellationToken cancellationToken)
+    {
+        var tenantId = tenantProvider.GetCurrentTenantId();
+        var invoiceType = FinanceInvoiceMapping.ParseInvoiceTypeRequired(request.InvoiceType);
+        var applicantName = FinanceInvoiceMapping.NormalizeApplicantName(request.ApplicantName);
+        var companyName = FinanceInvoiceMapping.NormalizeCompanyName(request.CompanyName);
+        var taxpayerNumber = FinanceInvoiceMapping.NormalizeOptionalTaxpayerNumber(request.TaxpayerNumber);
+        var amount = FinanceInvoiceMapping.NormalizeAmount(request.Amount);
+        var orderNo = FinanceInvoiceMapping.NormalizeOrderNo(request.OrderNo);
+        var contactEmail = FinanceInvoiceMapping.NormalizeOptionalEmail(request.ContactEmail);
+        var contactPhone = FinanceInvoiceMapping.NormalizeOptionalPhone(request.ContactPhone);
+        var applyRemark = FinanceInvoiceMapping.NormalizeOptionalRemark(request.ApplyRemark, "applyRemark");
+        var appliedAt = request.AppliedAt.HasValue
+            ? FinanceInvoiceMapping.NormalizeUtc(request.AppliedAt.Value)
+            : DateTime.UtcNow;
+
+        if (invoiceType == TenantInvoiceType.Special && string.IsNullOrWhiteSpace(taxpayerNumber))
+        {
+            throw new BusinessException(ErrorCodes.BadRequest, "专票必须填写纳税人识别号");
+        }
+
+        var setting = await repository.GetSettingAsync(tenantId, cancellationToken)
+                      ?? throw new BusinessException(ErrorCodes.BadRequest, "请先完成发票设置");
+        EnsureTypeEnabled(setting, invoiceType);
+
+        var invoiceNo = await GenerateInvoiceNoAsync(tenantId, cancellationToken);
+        var entity = FinanceInvoiceDtoFactory.CreateRecordEntity(
+            tenantId,
+            invoiceNo,
+            applicantName,
+            companyName,
+            taxpayerNumber,
+            invoiceType,
+            amount,
+            orderNo,
+            contactEmail,
+            contactPhone,
+            applyRemark,
+            appliedAt);
+
+        if (setting.EnableAutoIssue && amount <= setting.AutoIssueMaxAmount)
+        {
+            entity.Status = TenantInvoiceStatus.Issued;
+            entity.IssuedAt = DateTime.UtcNow;
+            entity.IssuedByUserId = currentUserAccessor.IsAuthenticated ? currentUserAccessor.UserId : null;
+            entity.IssueRemark = "系统自动开票";
+        }
+
+        await repository.AddRecordAsync(entity, cancellationToken);
+        await repository.SaveChangesAsync(cancellationToken);
+
+        return FinanceInvoiceDtoFactory.ToRecordDetailDto(entity);
+    }
+
+    private static void EnsureTypeEnabled(TenantInvoiceSetting setting, TenantInvoiceType type)
+    {
+        if (type == TenantInvoiceType.Normal && !setting.EnableElectronicNormalInvoice)
+        {
+            throw new BusinessException(ErrorCodes.BadRequest, "电子普通发票未启用");
+        }
+
+        if (type == TenantInvoiceType.Special && !setting.EnableElectronicSpecialInvoice)
+        {
+            throw new BusinessException(ErrorCodes.BadRequest, "电子专用发票未启用");
+        }
+    }
+
+    private async Task<string> GenerateInvoiceNoAsync(long tenantId, CancellationToken cancellationToken)
+    {
+        for (var index = 0; index < 10; index += 1)
+        {
+            var invoiceNo = FinanceInvoiceMapping.BuildInvoiceNo(DateTime.UtcNow);
+            var exists = await repository.ExistsInvoiceNoAsync(tenantId, invoiceNo, cancellationToken);
+            if (!exists)
+            {
+                return invoiceNo;
+            }
+        }
+
+        throw new BusinessException(ErrorCodes.BadRequest, "生成发票号码失败，请稍后重试");
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Invoice/Handlers/GetFinanceInvoiceRecordDetailQueryHandler.cs

@@ -0,0 +1,30 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Invoice.Dto;
+using TakeoutSaaS.Application.App.Finance.Invoice.Queries;
+using TakeoutSaaS.Domain.Tenants.Repositories;
+using TakeoutSaaS.Shared.Abstractions.Constants;
+using TakeoutSaaS.Shared.Abstractions.Exceptions;
+using TakeoutSaaS.Shared.Abstractions.Tenancy;
+
+namespace TakeoutSaaS.Application.App.Finance.Invoice.Handlers;
+
+/// <summary>
+/// 发票记录详情查询处理器。
+/// </summary>
+public sealed class GetFinanceInvoiceRecordDetailQueryHandler(
+    ITenantInvoiceRepository repository,
+    ITenantProvider tenantProvider)
+    : IRequestHandler<GetFinanceInvoiceRecordDetailQuery, FinanceInvoiceRecordDetailDto>
+{
+    /// <inheritdoc />
+    public async Task<FinanceInvoiceRecordDetailDto> Handle(
+        GetFinanceInvoiceRecordDetailQuery request,
+        CancellationToken cancellationToken)
+    {
+        var tenantId = tenantProvider.GetCurrentTenantId();
+        var record = await repository.FindRecordByIdAsync(tenantId, request.RecordId, cancellationToken)
+                     ?? throw new BusinessException(ErrorCodes.NotFound, "发票记录不存在");
+
+        return FinanceInvoiceDtoFactory.ToRecordDetailDto(record);
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Invoice/Handlers/GetFinanceInvoiceRecordListQueryHandler.cs

@@ -0,0 +1,50 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Invoice.Dto;
+using TakeoutSaaS.Application.App.Finance.Invoice.Queries;
+using TakeoutSaaS.Domain.Tenants.Repositories;
+using TakeoutSaaS.Shared.Abstractions.Tenancy;
+
+namespace TakeoutSaaS.Application.App.Finance.Invoice.Handlers;
+
+/// <summary>
+/// 发票记录分页查询处理器。
+/// </summary>
+public sealed class GetFinanceInvoiceRecordListQueryHandler(
+    ITenantInvoiceRepository repository,
+    ITenantProvider tenantProvider)
+    : IRequestHandler<GetFinanceInvoiceRecordListQuery, FinanceInvoiceRecordListResultDto>
+{
+    /// <inheritdoc />
+    public async Task<FinanceInvoiceRecordListResultDto> Handle(
+        GetFinanceInvoiceRecordListQuery request,
+        CancellationToken cancellationToken)
+    {
+        var tenantId = tenantProvider.GetCurrentTenantId();
+        var keyword = FinanceInvoiceMapping.NormalizeOptionalKeyword(request.Keyword);
+        var (startUtc, endUtc) = FinanceInvoiceMapping.NormalizeDateRange(request.StartDateUtc, request.EndDateUtc);
+        var page = Math.Max(1, request.Page);
+        var pageSize = Math.Clamp(request.PageSize, 1, 200);
+
+        var (items, totalCount) = await repository.SearchRecordsAsync(
+            tenantId,
+            startUtc,
+            endUtc,
+            request.Status,
+            request.InvoiceType,
+            keyword,
+            page,
+            pageSize,
+            cancellationToken);
+
+        var statsSnapshot = await repository.GetStatsAsync(tenantId, DateTime.UtcNow, cancellationToken);
+
+        return new FinanceInvoiceRecordListResultDto
+        {
+            Items = items.Select(FinanceInvoiceDtoFactory.ToRecordDto).ToList(),
+            Page = page,
+            PageSize = pageSize,
+            TotalCount = totalCount,
+            Stats = FinanceInvoiceDtoFactory.ToStatsDto(statsSnapshot)
+        };
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Invoice/Handlers/GetFinanceInvoiceSettingDetailQueryHandler.cs

@@ -0,0 +1,29 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Invoice.Dto;
+using TakeoutSaaS.Application.App.Finance.Invoice.Queries;
+using TakeoutSaaS.Domain.Tenants.Repositories;
+using TakeoutSaaS.Shared.Abstractions.Tenancy;
+
+namespace TakeoutSaaS.Application.App.Finance.Invoice.Handlers;
+
+/// <summary>
+/// 发票设置详情查询处理器。
+/// </summary>
+public sealed class GetFinanceInvoiceSettingDetailQueryHandler(
+    ITenantInvoiceRepository repository,
+    ITenantProvider tenantProvider)
+    : IRequestHandler<GetFinanceInvoiceSettingDetailQuery, FinanceInvoiceSettingDto>
+{
+    /// <inheritdoc />
+    public async Task<FinanceInvoiceSettingDto> Handle(
+        GetFinanceInvoiceSettingDetailQuery request,
+        CancellationToken cancellationToken)
+    {
+        var tenantId = tenantProvider.GetCurrentTenantId();
+        var setting = await repository.GetSettingAsync(tenantId, cancellationToken);
+
+        return setting is null
+            ? FinanceInvoiceDtoFactory.CreateDefaultSettingDto()
+            : FinanceInvoiceDtoFactory.ToSettingDto(setting);
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Invoice/Handlers/IssueFinanceInvoiceRecordCommandHandler.cs

@@ -0,0 +1,65 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Invoice.Commands;
+using TakeoutSaaS.Application.App.Finance.Invoice.Dto;
+using TakeoutSaaS.Domain.Tenants.Entities;
+using TakeoutSaaS.Domain.Tenants.Enums;
+using TakeoutSaaS.Domain.Tenants.Repositories;
+using TakeoutSaaS.Shared.Abstractions.Constants;
+using TakeoutSaaS.Shared.Abstractions.Exceptions;
+using TakeoutSaaS.Shared.Abstractions.Security;
+using TakeoutSaaS.Shared.Abstractions.Tenancy;
+
+namespace TakeoutSaaS.Application.App.Finance.Invoice.Handlers;
+
+/// <summary>
+/// 发票开票处理器。
+/// </summary>
+public sealed class IssueFinanceInvoiceRecordCommandHandler(
+    ITenantInvoiceRepository repository,
+    ITenantProvider tenantProvider,
+    ICurrentUserAccessor currentUserAccessor)
+    : IRequestHandler<IssueFinanceInvoiceRecordCommand, FinanceInvoiceIssueResultDto>
+{
+    /// <inheritdoc />
+    public async Task<FinanceInvoiceIssueResultDto> Handle(
+        IssueFinanceInvoiceRecordCommand request,
+        CancellationToken cancellationToken)
+    {
+        var tenantId = tenantProvider.GetCurrentTenantId();
+        var record = await repository.FindRecordByIdAsync(tenantId, request.RecordId, cancellationToken)
+                     ?? throw new BusinessException(ErrorCodes.NotFound, "发票记录不存在");
+
+        if (record.Status != TenantInvoiceStatus.Pending)
+        {
+            throw new BusinessException(ErrorCodes.BadRequest, "仅待开票记录允许开票");
+        }
+
+        var setting = await repository.GetSettingAsync(tenantId, cancellationToken)
+                      ?? throw new BusinessException(ErrorCodes.BadRequest, "请先完成发票设置");
+        EnsureTypeEnabled(setting, record.InvoiceType);
+
+        record.ContactEmail = FinanceInvoiceMapping.NormalizeOptionalEmail(request.ContactEmail) ?? record.ContactEmail;
+        record.IssueRemark = FinanceInvoiceMapping.NormalizeOptionalRemark(request.IssueRemark, "issueRemark");
+        record.Status = TenantInvoiceStatus.Issued;
+        record.IssuedAt = DateTime.UtcNow;
+        record.IssuedByUserId = currentUserAccessor.IsAuthenticated ? currentUserAccessor.UserId : null;
+
+        await repository.UpdateRecordAsync(record, cancellationToken);
+        await repository.SaveChangesAsync(cancellationToken);
+
+        return FinanceInvoiceDtoFactory.ToIssueResultDto(record);
+    }
+
+    private static void EnsureTypeEnabled(TenantInvoiceSetting setting, TenantInvoiceType type)
+    {
+        if (type == TenantInvoiceType.Normal && !setting.EnableElectronicNormalInvoice)
+        {
+            throw new BusinessException(ErrorCodes.BadRequest, "电子普通发票未启用");
+        }
+
+        if (type == TenantInvoiceType.Special && !setting.EnableElectronicSpecialInvoice)
+        {
+            throw new BusinessException(ErrorCodes.BadRequest, "电子专用发票未启用");
+        }
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Invoice/Handlers/SaveFinanceInvoiceSettingCommandHandler.cs

@@ -0,0 +1,72 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Invoice.Commands;
+using TakeoutSaaS.Application.App.Finance.Invoice.Dto;
+using TakeoutSaaS.Domain.Tenants.Repositories;
+using TakeoutSaaS.Shared.Abstractions.Constants;
+using TakeoutSaaS.Shared.Abstractions.Exceptions;
+using TakeoutSaaS.Shared.Abstractions.Tenancy;
+
+namespace TakeoutSaaS.Application.App.Finance.Invoice.Handlers;
+
+/// <summary>
+/// 保存发票设置处理器。
+/// </summary>
+public sealed class SaveFinanceInvoiceSettingCommandHandler(
+    ITenantInvoiceRepository repository,
+    ITenantProvider tenantProvider)
+    : IRequestHandler<SaveFinanceInvoiceSettingCommand, FinanceInvoiceSettingDto>
+{
+    /// <inheritdoc />
+    public async Task<FinanceInvoiceSettingDto> Handle(
+        SaveFinanceInvoiceSettingCommand request,
+        CancellationToken cancellationToken)
+    {
+        if (!request.EnableElectronicNormalInvoice && !request.EnableElectronicSpecialInvoice)
+        {
+            throw new BusinessException(ErrorCodes.BadRequest, "至少启用一种发票类型");
+        }
+
+        var tenantId = tenantProvider.GetCurrentTenantId();
+        var companyName = FinanceInvoiceMapping.NormalizeCompanyName(request.CompanyName);
+        var taxpayerNumber = FinanceInvoiceMapping.NormalizeTaxpayerNumber(request.TaxpayerNumber);
+        var registeredAddress = FinanceInvoiceMapping.NormalizeOptionalRemark(request.RegisteredAddress, "registeredAddress", 256);
+        var registeredPhone = FinanceInvoiceMapping.NormalizeOptionalPhone(request.RegisteredPhone);
+        var bankName = FinanceInvoiceMapping.NormalizeOptionalRemark(request.BankName, "bankName", 128);
+        var bankAccount = FinanceInvoiceMapping.NormalizeOptionalRemark(request.BankAccount, "bankAccount", 64);
+        var autoIssueMaxAmount = FinanceInvoiceMapping.NormalizeAutoIssueMaxAmount(request.AutoIssueMaxAmount);
+
+        var setting = await repository.GetSettingAsync(tenantId, cancellationToken);
+        if (setting is null)
+        {
+            setting = FinanceInvoiceDtoFactory.CreateSettingEntity(
+                request,
+                companyName,
+                taxpayerNumber,
+                registeredAddress,
+                registeredPhone,
+                bankName,
+                bankAccount,
+                autoIssueMaxAmount);
+
+            await repository.AddSettingAsync(setting, cancellationToken);
+        }
+        else
+        {
+            FinanceInvoiceDtoFactory.ApplySettingChanges(
+                setting,
+                request,
+                companyName,
+                taxpayerNumber,
+                registeredAddress,
+                registeredPhone,
+                bankName,
+                bankAccount,
+                autoIssueMaxAmount);
+
+            await repository.UpdateSettingAsync(setting, cancellationToken);
+        }
+
+        await repository.SaveChangesAsync(cancellationToken);
+        return FinanceInvoiceDtoFactory.ToSettingDto(setting);
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Invoice/Handlers/VoidFinanceInvoiceRecordCommandHandler.cs

@@ -0,0 +1,46 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Invoice.Commands;
+using TakeoutSaaS.Application.App.Finance.Invoice.Dto;
+using TakeoutSaaS.Domain.Tenants.Enums;
+using TakeoutSaaS.Domain.Tenants.Repositories;
+using TakeoutSaaS.Shared.Abstractions.Constants;
+using TakeoutSaaS.Shared.Abstractions.Exceptions;
+using TakeoutSaaS.Shared.Abstractions.Security;
+using TakeoutSaaS.Shared.Abstractions.Tenancy;
+
+namespace TakeoutSaaS.Application.App.Finance.Invoice.Handlers;
+
+/// <summary>
+/// 发票作废处理器。
+/// </summary>
+public sealed class VoidFinanceInvoiceRecordCommandHandler(
+    ITenantInvoiceRepository repository,
+    ITenantProvider tenantProvider,
+    ICurrentUserAccessor currentUserAccessor)
+    : IRequestHandler<VoidFinanceInvoiceRecordCommand, FinanceInvoiceRecordDetailDto>
+{
+    /// <inheritdoc />
+    public async Task<FinanceInvoiceRecordDetailDto> Handle(
+        VoidFinanceInvoiceRecordCommand request,
+        CancellationToken cancellationToken)
+    {
+        var tenantId = tenantProvider.GetCurrentTenantId();
+        var record = await repository.FindRecordByIdAsync(tenantId, request.RecordId, cancellationToken)
+                     ?? throw new BusinessException(ErrorCodes.NotFound, "发票记录不存在");
+
+        if (record.Status != TenantInvoiceStatus.Issued)
+        {
+            throw new BusinessException(ErrorCodes.BadRequest, "仅已开票记录允许作废");
+        }
+
+        record.Status = TenantInvoiceStatus.Voided;
+        record.VoidReason = FinanceInvoiceMapping.NormalizeVoidReason(request.VoidReason);
+        record.VoidedAt = DateTime.UtcNow;
+        record.VoidedByUserId = currentUserAccessor.IsAuthenticated ? currentUserAccessor.UserId : null;
+
+        await repository.UpdateRecordAsync(record, cancellationToken);
+        await repository.SaveChangesAsync(cancellationToken);
+
+        return FinanceInvoiceDtoFactory.ToRecordDetailDto(record);
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Invoice/Queries/GetFinanceInvoiceRecordDetailQuery.cs

@@ -0,0 +1,15 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Invoice.Dto;
+
+namespace TakeoutSaaS.Application.App.Finance.Invoice.Queries;
+
+/// <summary>
+/// 查询发票记录详情。
+/// </summary>
+public sealed class GetFinanceInvoiceRecordDetailQuery : IRequest<FinanceInvoiceRecordDetailDto>
+{
+    /// <summary>
+    /// 发票记录 ID。
+    /// </summary>
+    public long RecordId { get; init; }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Invoice/Queries/GetFinanceInvoiceRecordListQuery.cs

@@ -0,0 +1,46 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Invoice.Dto;
+using TakeoutSaaS.Domain.Tenants.Enums;
+
+namespace TakeoutSaaS.Application.App.Finance.Invoice.Queries;
+
+/// <summary>
+/// 查询发票记录分页。
+/// </summary>
+public sealed class GetFinanceInvoiceRecordListQuery : IRequest<FinanceInvoiceRecordListResultDto>
+{
+    /// <summary>
+    /// 开始日期（UTC）。
+    /// </summary>
+    public DateTime? StartDateUtc { get; init; }
+
+    /// <summary>
+    /// 结束日期（UTC）。
+    /// </summary>
+    public DateTime? EndDateUtc { get; init; }
+
+    /// <summary>
+    /// 状态筛选。
+    /// </summary>
+    public TenantInvoiceStatus? Status { get; init; }
+
+    /// <summary>
+    /// 类型筛选。
+    /// </summary>
+    public TenantInvoiceType? InvoiceType { get; init; }
+
+    /// <summary>
+    /// 关键词。
+    /// </summary>
+    public string? Keyword { get; init; }
+
+    /// <summary>
+    /// 页码。
+    /// </summary>
+    public int Page { get; init; } = 1;
+
+    /// <summary>
+    /// 每页条数。
+    /// </summary>
+    public int PageSize { get; init; } = 20;
+}

src/Application/TakeoutSaaS.Application/App/Finance/Invoice/Queries/GetFinanceInvoiceSettingDetailQuery.cs

@@ -0,0 +1,11 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Invoice.Dto;
+
+namespace TakeoutSaaS.Application.App.Finance.Invoice.Queries;
+
+/// <summary>
+/// 查询发票设置详情。
+/// </summary>
+public sealed class GetFinanceInvoiceSettingDetailQuery : IRequest<FinanceInvoiceSettingDto>
+{
+}

src/Application/TakeoutSaaS.Application/App/Finance/Overview/Dto/FinanceOverviewDtos.cs

@@ -0,0 +1,313 @@
+namespace TakeoutSaaS.Application.App.Finance.Overview.Dto;
+
+/// <summary>
+/// 财务概览指标卡 DTO。
+/// </summary>
+public sealed class FinanceOverviewKpiCardDto
+{
+    /// <summary>
+    /// 指标值。
+    /// </summary>
+    public decimal Amount { get; set; }
+
+    /// <summary>
+    /// 对比基准值。
+    /// </summary>
+    public decimal CompareAmount { get; set; }
+
+    /// <summary>
+    /// 变化率（%）。
+    /// </summary>
+    public decimal ChangeRate { get; set; }
+
+    /// <summary>
+    /// 趋势（up/down/flat）。
+    /// </summary>
+    public string Trend { get; set; } = "flat";
+
+    /// <summary>
+    /// 对比文案（较昨日/较上周）。
+    /// </summary>
+    public string CompareLabel { get; set; } = "较昨日";
+}
+
+/// <summary>
+/// 收入趋势点 DTO。
+/// </summary>
+public sealed class FinanceOverviewIncomeTrendPointDto
+{
+    /// <summary>
+    /// 日期（yyyy-MM-dd）。
+    /// </summary>
+    public string Date { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 轴标签（MM/dd）。
+    /// </summary>
+    public string DateLabel { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 实收金额。
+    /// </summary>
+    public decimal Amount { get; set; }
+}
+
+/// <summary>
+/// 收入趋势 DTO。
+/// </summary>
+public sealed class FinanceOverviewIncomeTrendDto
+{
+    /// <summary>
+    /// 近 7 天。
+    /// </summary>
+    public List<FinanceOverviewIncomeTrendPointDto> Last7Days { get; set; } = [];
+
+    /// <summary>
+    /// 近 30 天。
+    /// </summary>
+    public List<FinanceOverviewIncomeTrendPointDto> Last30Days { get; set; } = [];
+}
+
+/// <summary>
+/// 利润趋势点 DTO。
+/// </summary>
+public sealed class FinanceOverviewProfitTrendPointDto
+{
+    /// <summary>
+    /// 日期（yyyy-MM-dd）。
+    /// </summary>
+    public string Date { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 轴标签（MM/dd）。
+    /// </summary>
+    public string DateLabel { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 营收。
+    /// </summary>
+    public decimal RevenueAmount { get; set; }
+
+    /// <summary>
+    /// 成本。
+    /// </summary>
+    public decimal CostAmount { get; set; }
+
+    /// <summary>
+    /// 净利润。
+    /// </summary>
+    public decimal NetProfitAmount { get; set; }
+}
+
+/// <summary>
+/// 利润趋势 DTO。
+/// </summary>
+public sealed class FinanceOverviewProfitTrendDto
+{
+    /// <summary>
+    /// 近 7 天。
+    /// </summary>
+    public List<FinanceOverviewProfitTrendPointDto> Last7Days { get; set; } = [];
+
+    /// <summary>
+    /// 近 30 天。
+    /// </summary>
+    public List<FinanceOverviewProfitTrendPointDto> Last30Days { get; set; } = [];
+}
+
+/// <summary>
+/// 收入构成项 DTO。
+/// </summary>
+public sealed class FinanceOverviewIncomeCompositionItemDto
+{
+    /// <summary>
+    /// 渠道编码（delivery/pickup/dine_in）。
+    /// </summary>
+    public string Channel { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 渠道文案。
+    /// </summary>
+    public string ChannelText { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 金额。
+    /// </summary>
+    public decimal Amount { get; set; }
+
+    /// <summary>
+    /// 占比（%）。
+    /// </summary>
+    public decimal Percentage { get; set; }
+}
+
+/// <summary>
+/// 收入构成 DTO。
+/// </summary>
+public sealed class FinanceOverviewIncomeCompositionDto
+{
+    /// <summary>
+    /// 总实收。
+    /// </summary>
+    public decimal TotalAmount { get; set; }
+
+    /// <summary>
+    /// 构成项。
+    /// </summary>
+    public List<FinanceOverviewIncomeCompositionItemDto> Items { get; set; } = [];
+}
+
+/// <summary>
+/// 成本构成项 DTO。
+/// </summary>
+public sealed class FinanceOverviewCostCompositionItemDto
+{
+    /// <summary>
+    /// 分类编码（food/labor/fixed/packaging/platform）。
+    /// </summary>
+    public string Category { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 分类文案。
+    /// </summary>
+    public string CategoryText { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 金额。
+    /// </summary>
+    public decimal Amount { get; set; }
+
+    /// <summary>
+    /// 占比（%）。
+    /// </summary>
+    public decimal Percentage { get; set; }
+}
+
+/// <summary>
+/// 成本构成 DTO。
+/// </summary>
+public sealed class FinanceOverviewCostCompositionDto
+{
+    /// <summary>
+    /// 总成本。
+    /// </summary>
+    public decimal TotalAmount { get; set; }
+
+    /// <summary>
+    /// 构成项。
+    /// </summary>
+    public List<FinanceOverviewCostCompositionItemDto> Items { get; set; } = [];
+}
+
+/// <summary>
+/// TOP 商品 DTO。
+/// </summary>
+public sealed class FinanceOverviewTopProductItemDto
+{
+    /// <summary>
+    /// 排名。
+    /// </summary>
+    public int Rank { get; set; }
+
+    /// <summary>
+    /// 商品名称。
+    /// </summary>
+    public string ProductName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 销量。
+    /// </summary>
+    public int SalesQuantity { get; set; }
+
+    /// <summary>
+    /// 营收金额。
+    /// </summary>
+    public decimal RevenueAmount { get; set; }
+
+    /// <summary>
+    /// 营收占比（%）。
+    /// </summary>
+    public decimal Percentage { get; set; }
+}
+
+/// <summary>
+/// TOP 商品区块 DTO。
+/// </summary>
+public sealed class FinanceOverviewTopProductDto
+{
+    /// <summary>
+    /// 统计周期（天）。
+    /// </summary>
+    public int PeriodDays { get; set; } = 30;
+
+    /// <summary>
+    /// 排行数据。
+    /// </summary>
+    public List<FinanceOverviewTopProductItemDto> Items { get; set; } = [];
+}
+
+/// <summary>
+/// 财务概览页面 DTO。
+/// </summary>
+public sealed class FinanceOverviewDashboardDto
+{
+    /// <summary>
+    /// 维度编码（tenant/store）。
+    /// </summary>
+    public string Dimension { get; set; } = "tenant";
+
+    /// <summary>
+    /// 门店标识（门店维度时有值）。
+    /// </summary>
+    public string? StoreId { get; set; }
+
+    /// <summary>
+    /// 今日营业额卡片。
+    /// </summary>
+    public FinanceOverviewKpiCardDto TodayRevenue { get; set; } = new();
+
+    /// <summary>
+    /// 实收卡片。
+    /// </summary>
+    public FinanceOverviewKpiCardDto ActualReceived { get; set; } = new();
+
+    /// <summary>
+    /// 退款卡片。
+    /// </summary>
+    public FinanceOverviewKpiCardDto RefundAmount { get; set; } = new();
+
+    /// <summary>
+    /// 净收入卡片。
+    /// </summary>
+    public FinanceOverviewKpiCardDto NetIncome { get; set; } = new();
+
+    /// <summary>
+    /// 可提现余额卡片。
+    /// </summary>
+    public FinanceOverviewKpiCardDto WithdrawableBalance { get; set; } = new();
+
+    /// <summary>
+    /// 收入趋势。
+    /// </summary>
+    public FinanceOverviewIncomeTrendDto IncomeTrend { get; set; } = new();
+
+    /// <summary>
+    /// 利润趋势。
+    /// </summary>
+    public FinanceOverviewProfitTrendDto ProfitTrend { get; set; } = new();
+
+    /// <summary>
+    /// 收入构成。
+    /// </summary>
+    public FinanceOverviewIncomeCompositionDto IncomeComposition { get; set; } = new();
+
+    /// <summary>
+    /// 成本构成。
+    /// </summary>
+    public FinanceOverviewCostCompositionDto CostComposition { get; set; } = new();
+
+    /// <summary>
+    /// TOP 商品排行。
+    /// </summary>
+    public FinanceOverviewTopProductDto TopProducts { get; set; } = new();
+}

src/Application/TakeoutSaaS.Application/App/Finance/Overview/Handlers/FinanceOverviewMapping.cs

@@ -0,0 +1,245 @@
+using System.Globalization;
+using TakeoutSaaS.Application.App.Finance.Overview.Dto;
+using TakeoutSaaS.Domain.Finance.Enums;
+using TakeoutSaaS.Domain.Finance.Models;
+using TakeoutSaaS.Domain.Orders.Enums;
+
+namespace TakeoutSaaS.Application.App.Finance.Overview.Handlers;
+
+/// <summary>
+/// 财务概览映射与格式化。
+/// </summary>
+internal static class FinanceOverviewMapping
+{
+    /// <summary>
+    /// 构建财务概览页面 DTO。
+    /// </summary>
+    public static FinanceOverviewDashboardDto ToDashboardDto(FinanceOverviewDashboardSnapshot snapshot)
+    {
+        // 1. 指标卡映射。
+        var todayNetIncome = snapshot.Summary.TodayNetReceived - snapshot.Summary.TodayTotalCost;
+        var yesterdayNetIncome = snapshot.Summary.YesterdayNetReceived - snapshot.Summary.YesterdayTotalCost;
+
+        // 2. 近 30/7 天趋势映射。
+        var incomeLast30 = snapshot.IncomeTrend
+            .OrderBy(item => item.BusinessDate)
+            .Select(item => new FinanceOverviewIncomeTrendPointDto
+            {
+                Date = item.BusinessDate.ToString("yyyy-MM-dd", CultureInfo.InvariantCulture),
+                DateLabel = item.BusinessDate.ToString("MM/dd", CultureInfo.InvariantCulture),
+                Amount = RoundAmount(item.NetReceivedAmount)
+            })
+            .ToList();
+        var incomeLast7 = incomeLast30.Skip(Math.Max(0, incomeLast30.Count - 7)).ToList();
+
+        var profitLast30 = snapshot.ProfitTrend
+            .OrderBy(item => item.BusinessDate)
+            .Select(item => new FinanceOverviewProfitTrendPointDto
+            {
+                Date = item.BusinessDate.ToString("yyyy-MM-dd", CultureInfo.InvariantCulture),
+                DateLabel = item.BusinessDate.ToString("MM/dd", CultureInfo.InvariantCulture),
+                RevenueAmount = RoundAmount(item.RevenueAmount),
+                CostAmount = RoundAmount(item.CostAmount),
+                NetProfitAmount = RoundAmount(item.NetProfitAmount)
+            })
+            .ToList();
+        var profitLast7 = profitLast30.Skip(Math.Max(0, profitLast30.Count - 7)).ToList();
+
+        // 3. 收入构成映射。
+        var incomeTotal = RoundAmount(snapshot.IncomeComposition.Sum(item => item.Amount));
+        var incomeItems = snapshot.IncomeComposition
+            .OrderBy(item => GetChannelSort(item.Channel))
+            .Select(item => new FinanceOverviewIncomeCompositionItemDto
+            {
+                Channel = ToChannelCode(item.Channel),
+                ChannelText = ToChannelText(item.Channel),
+                Amount = RoundAmount(item.Amount),
+                Percentage = incomeTotal > 0
+                    ? RoundAmount(item.Amount / incomeTotal * 100m)
+                    : 0m
+            })
+            .ToList();
+
+        // 4. 成本构成映射。
+        var costTotal = RoundAmount(snapshot.CostComposition.Sum(item => item.Amount));
+        var costItems = snapshot.CostComposition
+            .OrderBy(item => GetCostCategorySort(item.CategoryCode))
+            .Select(item => new FinanceOverviewCostCompositionItemDto
+            {
+                Category = item.CategoryCode,
+                CategoryText = ToCostCategoryText(item.CategoryCode),
+                Amount = RoundAmount(item.Amount),
+                Percentage = costTotal > 0
+                    ? RoundAmount(item.Amount / costTotal * 100m)
+                    : 0m
+            })
+            .ToList();
+
+        // 5. TOP10 映射。
+        var topTotalRevenue = snapshot.TopProductTotalRevenue > 0
+            ? snapshot.TopProductTotalRevenue
+            : snapshot.TopProducts.Sum(item => item.RevenueAmount);
+        var topItems = snapshot.TopProducts
+            .OrderByDescending(item => item.RevenueAmount)
+            .ThenByDescending(item => item.SalesQuantity)
+            .Select((item, index) => new FinanceOverviewTopProductItemDto
+            {
+                Rank = index + 1,
+                ProductName = item.ProductName,
+                SalesQuantity = item.SalesQuantity,
+                RevenueAmount = RoundAmount(item.RevenueAmount),
+                Percentage = topTotalRevenue > 0
+                    ? RoundAmount(item.RevenueAmount / topTotalRevenue * 100m)
+                    : 0m
+            })
+            .ToList();
+
+        return new FinanceOverviewDashboardDto
+        {
+            Dimension = ToDimensionCode(snapshot.Dimension),
+            StoreId = snapshot.StoreId?.ToString(CultureInfo.InvariantCulture),
+            TodayRevenue = BuildKpi(snapshot.Summary.TodayGrossRevenue, snapshot.Summary.YesterdayGrossRevenue, "较昨日"),
+            ActualReceived = BuildKpi(snapshot.Summary.TodayNetReceived, snapshot.Summary.YesterdayNetReceived, "较昨日"),
+            RefundAmount = BuildKpi(snapshot.Summary.TodayRefundAmount, snapshot.Summary.YesterdayRefundAmount, "较昨日"),
+            NetIncome = BuildKpi(todayNetIncome, yesterdayNetIncome, "较昨日"),
+            WithdrawableBalance = BuildKpi(
+                snapshot.Summary.WithdrawableBalance,
+                snapshot.Summary.WithdrawableBalanceLastWeek,
+                "较上周"),
+            IncomeTrend = new FinanceOverviewIncomeTrendDto
+            {
+                Last7Days = incomeLast7,
+                Last30Days = incomeLast30
+            },
+            ProfitTrend = new FinanceOverviewProfitTrendDto
+            {
+                Last7Days = profitLast7,
+                Last30Days = profitLast30
+            },
+            IncomeComposition = new FinanceOverviewIncomeCompositionDto
+            {
+                TotalAmount = incomeTotal,
+                Items = incomeItems
+            },
+            CostComposition = new FinanceOverviewCostCompositionDto
+            {
+                TotalAmount = costTotal,
+                Items = costItems
+            },
+            TopProducts = new FinanceOverviewTopProductDto
+            {
+                PeriodDays = 30,
+                Items = topItems
+            }
+        };
+    }
+
+    private static FinanceOverviewKpiCardDto BuildKpi(decimal current, decimal previous, string compareLabel)
+    {
+        var normalizedCurrent = RoundAmount(current);
+        var normalizedPrevious = RoundAmount(previous);
+        return new FinanceOverviewKpiCardDto
+        {
+            Amount = normalizedCurrent,
+            CompareAmount = normalizedPrevious,
+            ChangeRate = CalculateChangeRate(normalizedCurrent, normalizedPrevious),
+            Trend = ResolveTrend(normalizedCurrent, normalizedPrevious),
+            CompareLabel = compareLabel
+        };
+    }
+
+    private static decimal CalculateChangeRate(decimal current, decimal previous)
+    {
+        if (previous == 0m)
+        {
+            return current == 0m ? 0m : 100m;
+        }
+
+        var rate = (current - previous) / previous * 100m;
+        return RoundAmount(rate);
+    }
+
+    private static string ResolveTrend(decimal current, decimal previous)
+    {
+        if (current > previous)
+        {
+            return "up";
+        }
+
+        if (current < previous)
+        {
+            return "down";
+        }
+
+        return "flat";
+    }
+
+    private static string ToDimensionCode(FinanceCostDimension value)
+    {
+        return value == FinanceCostDimension.Store ? "store" : "tenant";
+    }
+
+    private static string ToChannelCode(DeliveryType value)
+    {
+        return value switch
+        {
+            DeliveryType.Delivery => "delivery",
+            DeliveryType.Pickup => "pickup",
+            DeliveryType.DineIn => "dine_in",
+            _ => "delivery"
+        };
+    }
+
+    private static string ToChannelText(DeliveryType value)
+    {
+        return value switch
+        {
+            DeliveryType.Delivery => "外卖",
+            DeliveryType.Pickup => "自提",
+            DeliveryType.DineIn => "堂食",
+            _ => "外卖"
+        };
+    }
+
+    private static int GetChannelSort(DeliveryType value)
+    {
+        return value switch
+        {
+            DeliveryType.Delivery => 0,
+            DeliveryType.Pickup => 1,
+            DeliveryType.DineIn => 2,
+            _ => 9
+        };
+    }
+
+    private static int GetCostCategorySort(string? value)
+    {
+        return (value ?? string.Empty).Trim().ToLowerInvariant() switch
+        {
+            "food" => 0,
+            "labor" => 1,
+            "fixed" => 2,
+            "packaging" => 3,
+            "platform" => 4,
+            _ => 9
+        };
+    }
+
+    private static string ToCostCategoryText(string? value)
+    {
+        return (value ?? string.Empty).Trim().ToLowerInvariant() switch
+        {
+            "food" => "食材",
+            "labor" => "人工",
+            "fixed" => "固定",
+            "packaging" => "包装",
+            "platform" => "平台",
+            _ => "其他"
+        };
+    }
+
+    private static decimal RoundAmount(decimal value)
+    {
+        return decimal.Round(value, 2, MidpointRounding.AwayFromZero);
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Overview/Handlers/GetFinanceOverviewDashboardQueryHandler.cs

@@ -0,0 +1,34 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Overview.Dto;
+using TakeoutSaaS.Application.App.Finance.Overview.Queries;
+using TakeoutSaaS.Domain.Finance.Repositories;
+using TakeoutSaaS.Shared.Abstractions.Tenancy;
+
+namespace TakeoutSaaS.Application.App.Finance.Overview.Handlers;
+
+/// <summary>
+/// 财务概览查询处理器。
+/// </summary>
+public sealed class GetFinanceOverviewDashboardQueryHandler(
+    IFinanceOverviewRepository financeOverviewRepository,
+    ITenantProvider tenantProvider)
+    : IRequestHandler<GetFinanceOverviewDashboardQuery, FinanceOverviewDashboardDto>
+{
+    /// <inheritdoc />
+    public async Task<FinanceOverviewDashboardDto> Handle(
+        GetFinanceOverviewDashboardQuery request,
+        CancellationToken cancellationToken)
+    {
+        // 1. 拉取租户上下文并读取快照。
+        var tenantId = tenantProvider.GetCurrentTenantId();
+        var snapshot = await financeOverviewRepository.GetDashboardSnapshotAsync(
+            tenantId,
+            request.Dimension,
+            request.StoreId,
+            request.CurrentUtc,
+            cancellationToken);
+
+        // 2. 映射页面 DTO。
+        return FinanceOverviewMapping.ToDashboardDto(snapshot);
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Overview/Queries/GetFinanceOverviewDashboardQuery.cs

@@ -0,0 +1,26 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Overview.Dto;
+using TakeoutSaaS.Domain.Finance.Enums;
+
+namespace TakeoutSaaS.Application.App.Finance.Overview.Queries;
+
+/// <summary>
+/// 查询财务概览驾驶舱数据。
+/// </summary>
+public sealed class GetFinanceOverviewDashboardQuery : IRequest<FinanceOverviewDashboardDto>
+{
+    /// <summary>
+    /// 统计维度。
+    /// </summary>
+    public FinanceCostDimension Dimension { get; init; } = FinanceCostDimension.Tenant;
+
+    /// <summary>
+    /// 门店标识（门店维度必填）。
+    /// </summary>
+    public long? StoreId { get; init; }
+
+    /// <summary>
+    /// 当前 UTC 时间。
+    /// </summary>
+    public DateTime CurrentUtc { get; init; } = DateTime.UtcNow;
+}

src/Application/TakeoutSaaS.Application/App/Finance/Overview/Validators/GetFinanceOverviewDashboardQueryValidator.cs

@@ -0,0 +1,31 @@
+using FluentValidation;
+using TakeoutSaaS.Application.App.Finance.Overview.Queries;
+using TakeoutSaaS.Domain.Finance.Enums;
+
+namespace TakeoutSaaS.Application.App.Finance.Overview.Validators;
+
+/// <summary>
+/// 财务概览查询验证器。
+/// </summary>
+public sealed class GetFinanceOverviewDashboardQueryValidator : AbstractValidator<GetFinanceOverviewDashboardQuery>
+{
+    /// <summary>
+    /// 初始化验证规则。
+    /// </summary>
+    public GetFinanceOverviewDashboardQueryValidator()
+    {
+        RuleFor(x => x.Dimension)
+            .Must(value => value is FinanceCostDimension.Tenant or FinanceCostDimension.Store)
+            .WithMessage("dimension 非法");
+
+        RuleFor(x => x)
+            .Must(query =>
+                query.Dimension != FinanceCostDimension.Store ||
+                (query.StoreId.HasValue && query.StoreId.Value > 0))
+            .WithMessage("storeId 非法");
+
+        RuleFor(x => x.CurrentUtc)
+            .Must(value => value.Year is >= 2000 and <= 2100)
+            .WithMessage("currentUtc 非法");
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Reports/Dto/FinanceBusinessReportDtos.cs

@@ -0,0 +1,218 @@
+namespace TakeoutSaaS.Application.App.Finance.Reports.Dto;
+
+/// <summary>
+/// 经营报表列表行 DTO。
+/// </summary>
+public sealed class FinanceBusinessReportListItemDto
+{
+    /// <summary>
+    /// 报表 ID。
+    /// </summary>
+    public string ReportId { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 日期文案。
+    /// </summary>
+    public string DateText { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 营业额。
+    /// </summary>
+    public decimal RevenueAmount { get; set; }
+
+    /// <summary>
+    /// 订单数。
+    /// </summary>
+    public int OrderCount { get; set; }
+
+    /// <summary>
+    /// 客单价。
+    /// </summary>
+    public decimal AverageOrderValue { get; set; }
+
+    /// <summary>
+    /// 退款率（百分数）。
+    /// </summary>
+    public decimal RefundRatePercent { get; set; }
+
+    /// <summary>
+    /// 成本总额。
+    /// </summary>
+    public decimal CostTotalAmount { get; set; }
+
+    /// <summary>
+    /// 净利润。
+    /// </summary>
+    public decimal NetProfitAmount { get; set; }
+
+    /// <summary>
+    /// 利润率（百分数）。
+    /// </summary>
+    public decimal ProfitRatePercent { get; set; }
+
+    /// <summary>
+    /// 状态编码。
+    /// </summary>
+    public string Status { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 状态文案。
+    /// </summary>
+    public string StatusText { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 是否可下载。
+    /// </summary>
+    public bool CanDownload { get; set; }
+}
+
+/// <summary>
+/// 经营报表列表结果 DTO。
+/// </summary>
+public sealed class FinanceBusinessReportListResultDto
+{
+    /// <summary>
+    /// 列表项。
+    /// </summary>
+    public List<FinanceBusinessReportListItemDto> Items { get; set; } = [];
+
+    /// <summary>
+    /// 总数。
+    /// </summary>
+    public int Total { get; set; }
+
+    /// <summary>
+    /// 页码。
+    /// </summary>
+    public int Page { get; set; }
+
+    /// <summary>
+    /// 每页条数。
+    /// </summary>
+    public int PageSize { get; set; }
+}
+
+/// <summary>
+/// 经营报表 KPI DTO。
+/// </summary>
+public sealed class FinanceBusinessReportKpiDto
+{
+    /// <summary>
+    /// 指标键。
+    /// </summary>
+    public string Key { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 指标名称。
+    /// </summary>
+    public string Label { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 指标值文本。
+    /// </summary>
+    public string ValueText { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 同比变化率（百分数）。
+    /// </summary>
+    public decimal YoyChangeRate { get; set; }
+
+    /// <summary>
+    /// 环比变化率（百分数）。
+    /// </summary>
+    public decimal MomChangeRate { get; set; }
+}
+
+/// <summary>
+/// 经营报表明细行 DTO。
+/// </summary>
+public sealed class FinanceBusinessReportBreakdownItemDto
+{
+    /// <summary>
+    /// 明细键。
+    /// </summary>
+    public string Key { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 明细名称。
+    /// </summary>
+    public string Label { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 金额。
+    /// </summary>
+    public decimal Amount { get; set; }
+
+    /// <summary>
+    /// 占比（百分数）。
+    /// </summary>
+    public decimal RatioPercent { get; set; }
+}
+
+/// <summary>
+/// 经营报表详情 DTO。
+/// </summary>
+public sealed class FinanceBusinessReportDetailDto
+{
+    /// <summary>
+    /// 报表 ID。
+    /// </summary>
+    public string ReportId { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 标题。
+    /// </summary>
+    public string Title { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 周期类型编码。
+    /// </summary>
+    public string PeriodType { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 状态编码。
+    /// </summary>
+    public string Status { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 状态文案。
+    /// </summary>
+    public string StatusText { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 关键指标。
+    /// </summary>
+    public List<FinanceBusinessReportKpiDto> Kpis { get; set; } = [];
+
+    /// <summary>
+    /// 收入明细（按渠道）。
+    /// </summary>
+    public List<FinanceBusinessReportBreakdownItemDto> IncomeBreakdowns { get; set; } = [];
+
+    /// <summary>
+    /// 成本明细（按类别）。
+    /// </summary>
+    public List<FinanceBusinessReportBreakdownItemDto> CostBreakdowns { get; set; } = [];
+}
+
+/// <summary>
+/// 经营报表导出 DTO。
+/// </summary>
+public sealed class FinanceBusinessReportExportDto
+{
+    /// <summary>
+    /// 文件名。
+    /// </summary>
+    public string FileName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// Base64 文件内容。
+    /// </summary>
+    public string FileContentBase64 { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 总记录数。
+    /// </summary>
+    public int TotalCount { get; set; }
+}
+

src/Application/TakeoutSaaS.Application/App/Finance/Reports/Handlers/ExportFinanceBusinessReportBatchQueryHandler.cs

@@ -0,0 +1,112 @@
+using System.Globalization;
+using System.IO.Compression;
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Reports.Dto;
+using TakeoutSaaS.Application.App.Finance.Reports.Queries;
+using TakeoutSaaS.Domain.Finance.Repositories;
+using TakeoutSaaS.Domain.Finance.Services;
+using TakeoutSaaS.Shared.Abstractions.Tenancy;
+
+namespace TakeoutSaaS.Application.App.Finance.Reports.Handlers;
+
+/// <summary>
+/// 经营报表批量导出处理器（ZIP：PDF + Excel）。
+/// </summary>
+public sealed class ExportFinanceBusinessReportBatchQueryHandler(
+    IFinanceBusinessReportRepository financeBusinessReportRepository,
+    IFinanceBusinessReportExportService financeBusinessReportExportService,
+    ITenantProvider tenantProvider)
+    : IRequestHandler<ExportFinanceBusinessReportBatchQuery, FinanceBusinessReportExportDto>
+{
+    /// <inheritdoc />
+    public async Task<FinanceBusinessReportExportDto> Handle(
+        ExportFinanceBusinessReportBatchQuery request,
+        CancellationToken cancellationToken)
+    {
+        // 1. 读取租户上下文并归一化分页参数。
+        var tenantId = tenantProvider.GetCurrentTenantId();
+        var normalizedPage = Math.Max(1, request.Page);
+        var normalizedPageSize = Math.Clamp(request.PageSize, 1, 200);
+
+        // 2. 确保成本配置并补齐快照。
+        await financeBusinessReportRepository.EnsureDefaultCostProfilesAsync(
+            tenantId,
+            request.StoreId,
+            cancellationToken);
+        await financeBusinessReportRepository.QueueSnapshotsForPageAsync(
+            tenantId,
+            request.StoreId,
+            request.PeriodType,
+            normalizedPage,
+            normalizedPageSize,
+            cancellationToken);
+
+        // 3. 查询导出明细集合（允许实时补算）。
+        var details = await financeBusinessReportRepository.ListBatchDetailsAsync(
+            tenantId,
+            request.StoreId,
+            request.PeriodType,
+            normalizedPage,
+            normalizedPageSize,
+            allowRealtimeBuild: true,
+            cancellationToken);
+
+        // 4. 生成批量 PDF/Excel 并打包 ZIP。
+        var periodCode = FinanceBusinessReportMapping.ToPeriodTypeCode(request.PeriodType);
+        var zipBytes = await CreateZipAsync(
+            details,
+            periodCode,
+            financeBusinessReportExportService,
+            cancellationToken);
+
+        return new FinanceBusinessReportExportDto
+        {
+            FileName = string.Create(
+                CultureInfo.InvariantCulture,
+                $"business-report-batch-{request.StoreId}-{periodCode}-{DateTime.UtcNow:yyyyMMddHHmmss}.zip"),
+            FileContentBase64 = Convert.ToBase64String(zipBytes),
+            TotalCount = details.Count
+        };
+    }
+
+    private static async Task<byte[]> CreateZipAsync(
+        IReadOnlyList<Domain.Finance.Models.FinanceBusinessReportDetailSnapshot> details,
+        string periodCode,
+        IFinanceBusinessReportExportService exportService,
+        CancellationToken cancellationToken)
+    {
+        if (details.Count == 0)
+        {
+            using var emptyStream = new MemoryStream();
+            using (var emptyArchive = new ZipArchive(emptyStream, ZipArchiveMode.Create, true))
+            {
+                var entry = emptyArchive.CreateEntry("README.txt");
+                await using var writer = new StreamWriter(entry.Open());
+                await writer.WriteAsync("No business report data in current selection.");
+            }
+
+            return emptyStream.ToArray();
+        }
+
+        var pdfBytes = await exportService.ExportBatchPdfAsync(details, cancellationToken);
+        var excelBytes = await exportService.ExportBatchExcelAsync(details, cancellationToken);
+
+        using var stream = new MemoryStream();
+        using (var archive = new ZipArchive(stream, ZipArchiveMode.Create, true))
+        {
+            var pdfEntry = archive.CreateEntry($"business-report-{periodCode}.pdf");
+            await using (var pdfEntryStream = pdfEntry.Open())
+            {
+                await pdfEntryStream.WriteAsync(pdfBytes, cancellationToken);
+            }
+
+            var excelEntry = archive.CreateEntry($"business-report-{periodCode}.xlsx");
+            await using (var excelEntryStream = excelEntry.Open())
+            {
+                await excelEntryStream.WriteAsync(excelBytes, cancellationToken);
+            }
+        }
+
+        return stream.ToArray();
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Reports/Handlers/ExportFinanceBusinessReportExcelQueryHandler.cs

@@ -0,0 +1,59 @@
+using System.Globalization;
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Reports.Dto;
+using TakeoutSaaS.Application.App.Finance.Reports.Queries;
+using TakeoutSaaS.Domain.Finance.Repositories;
+using TakeoutSaaS.Domain.Finance.Services;
+using TakeoutSaaS.Shared.Abstractions.Constants;
+using TakeoutSaaS.Shared.Abstractions.Exceptions;
+using TakeoutSaaS.Shared.Abstractions.Tenancy;
+
+namespace TakeoutSaaS.Application.App.Finance.Reports.Handlers;
+
+/// <summary>
+/// 经营报表 Excel 导出处理器。
+/// </summary>
+public sealed class ExportFinanceBusinessReportExcelQueryHandler(
+    IFinanceBusinessReportRepository financeBusinessReportRepository,
+    IFinanceBusinessReportExportService financeBusinessReportExportService,
+    ITenantProvider tenantProvider)
+    : IRequestHandler<ExportFinanceBusinessReportExcelQuery, FinanceBusinessReportExportDto>
+{
+    /// <inheritdoc />
+    public async Task<FinanceBusinessReportExportDto> Handle(
+        ExportFinanceBusinessReportExcelQuery request,
+        CancellationToken cancellationToken)
+    {
+        // 1. 读取租户上下文并确保成本配置存在。
+        var tenantId = tenantProvider.GetCurrentTenantId();
+        await financeBusinessReportRepository.EnsureDefaultCostProfilesAsync(
+            tenantId,
+            request.StoreId,
+            cancellationToken);
+
+        // 2. 查询报表详情（允许实时补算）。
+        var detail = await financeBusinessReportRepository.GetDetailAsync(
+            tenantId,
+            request.StoreId,
+            request.ReportId,
+            allowRealtimeBuild: true,
+            cancellationToken);
+
+        if (detail is null)
+        {
+            throw new BusinessException(ErrorCodes.NotFound, "经营报表不存在");
+        }
+
+        // 3. 导出 Excel 并返回 Base64。
+        var fileBytes = await financeBusinessReportExportService.ExportSingleExcelAsync(detail, cancellationToken);
+        var periodCode = FinanceBusinessReportMapping.ToPeriodTypeCode(detail.PeriodType);
+        return new FinanceBusinessReportExportDto
+        {
+            FileName = string.Create(
+                CultureInfo.InvariantCulture,
+                $"business-report-{request.StoreId}-{periodCode}-{request.ReportId}.xlsx"),
+            FileContentBase64 = Convert.ToBase64String(fileBytes),
+            TotalCount = 1
+        };
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Reports/Handlers/ExportFinanceBusinessReportPdfQueryHandler.cs

@@ -0,0 +1,59 @@
+using System.Globalization;
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Reports.Dto;
+using TakeoutSaaS.Application.App.Finance.Reports.Queries;
+using TakeoutSaaS.Domain.Finance.Repositories;
+using TakeoutSaaS.Domain.Finance.Services;
+using TakeoutSaaS.Shared.Abstractions.Constants;
+using TakeoutSaaS.Shared.Abstractions.Exceptions;
+using TakeoutSaaS.Shared.Abstractions.Tenancy;
+
+namespace TakeoutSaaS.Application.App.Finance.Reports.Handlers;
+
+/// <summary>
+/// 经营报表 PDF 导出处理器。
+/// </summary>
+public sealed class ExportFinanceBusinessReportPdfQueryHandler(
+    IFinanceBusinessReportRepository financeBusinessReportRepository,
+    IFinanceBusinessReportExportService financeBusinessReportExportService,
+    ITenantProvider tenantProvider)
+    : IRequestHandler<ExportFinanceBusinessReportPdfQuery, FinanceBusinessReportExportDto>
+{
+    /// <inheritdoc />
+    public async Task<FinanceBusinessReportExportDto> Handle(
+        ExportFinanceBusinessReportPdfQuery request,
+        CancellationToken cancellationToken)
+    {
+        // 1. 读取租户上下文并确保成本配置存在。
+        var tenantId = tenantProvider.GetCurrentTenantId();
+        await financeBusinessReportRepository.EnsureDefaultCostProfilesAsync(
+            tenantId,
+            request.StoreId,
+            cancellationToken);
+
+        // 2. 查询报表详情（允许实时补算）。
+        var detail = await financeBusinessReportRepository.GetDetailAsync(
+            tenantId,
+            request.StoreId,
+            request.ReportId,
+            allowRealtimeBuild: true,
+            cancellationToken);
+
+        if (detail is null)
+        {
+            throw new BusinessException(ErrorCodes.NotFound, "经营报表不存在");
+        }
+
+        // 3. 导出 PDF 并返回 Base64。
+        var fileBytes = await financeBusinessReportExportService.ExportSinglePdfAsync(detail, cancellationToken);
+        var periodCode = FinanceBusinessReportMapping.ToPeriodTypeCode(detail.PeriodType);
+        return new FinanceBusinessReportExportDto
+        {
+            FileName = string.Create(
+                CultureInfo.InvariantCulture,
+                $"business-report-{request.StoreId}-{periodCode}-{request.ReportId}.pdf"),
+            FileContentBase64 = Convert.ToBase64String(fileBytes),
+            TotalCount = 1
+        };
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Reports/Handlers/FinanceBusinessReportMapping.cs

@@ -0,0 +1,178 @@
+using System.Globalization;
+using TakeoutSaaS.Application.App.Finance.Reports.Dto;
+using TakeoutSaaS.Domain.Finance.Enums;
+using TakeoutSaaS.Domain.Finance.Models;
+
+namespace TakeoutSaaS.Application.App.Finance.Reports.Handlers;
+
+/// <summary>
+/// 经营报表映射工具。
+/// </summary>
+internal static class FinanceBusinessReportMapping
+{
+    /// <summary>
+    /// 映射列表行 DTO。
+    /// </summary>
+    public static FinanceBusinessReportListItemDto ToListItem(FinanceBusinessReportListItemSnapshot source)
+    {
+        return new FinanceBusinessReportListItemDto
+        {
+            ReportId = source.ReportId.ToString(CultureInfo.InvariantCulture),
+            DateText = FormatPeriodText(source.PeriodType, source.PeriodStartAt, source.PeriodEndAt),
+            RevenueAmount = RoundMoney(source.RevenueAmount),
+            OrderCount = Math.Max(0, source.OrderCount),
+            AverageOrderValue = RoundMoney(source.AverageOrderValue),
+            RefundRatePercent = RoundPercent(source.RefundRate),
+            CostTotalAmount = RoundMoney(source.CostTotalAmount),
+            NetProfitAmount = RoundMoney(source.NetProfitAmount),
+            ProfitRatePercent = RoundPercent(source.ProfitRate),
+            Status = ToStatusCode(source.Status),
+            StatusText = ToStatusText(source.Status),
+            CanDownload = source.Status == FinanceBusinessReportStatus.Succeeded
+        };
+    }
+
+    /// <summary>
+    /// 映射详情 DTO。
+    /// </summary>
+    public static FinanceBusinessReportDetailDto ToDetail(FinanceBusinessReportDetailSnapshot source)
+    {
+        return new FinanceBusinessReportDetailDto
+        {
+            ReportId = source.ReportId.ToString(CultureInfo.InvariantCulture),
+            Title = BuildTitle(source.PeriodType, source.PeriodStartAt, source.PeriodEndAt),
+            PeriodType = ToPeriodTypeCode(source.PeriodType),
+            Status = ToStatusCode(source.Status),
+            StatusText = ToStatusText(source.Status),
+            Kpis = source.Kpis.Select(ToKpi).ToList(),
+            IncomeBreakdowns = source.IncomeBreakdowns.Select(ToBreakdown).ToList(),
+            CostBreakdowns = source.CostBreakdowns.Select(ToBreakdown).ToList()
+        };
+    }
+
+    /// <summary>
+    /// 周期类型编码。
+    /// </summary>
+    public static string ToPeriodTypeCode(FinanceBusinessReportPeriodType value)
+    {
+        return value switch
+        {
+            FinanceBusinessReportPeriodType.Daily => "daily",
+            FinanceBusinessReportPeriodType.Weekly => "weekly",
+            FinanceBusinessReportPeriodType.Monthly => "monthly",
+            _ => "daily"
+        };
+    }
+
+    private static FinanceBusinessReportKpiDto ToKpi(FinanceBusinessReportKpiSnapshot source)
+    {
+        return new FinanceBusinessReportKpiDto
+        {
+            Key = source.Key,
+            Label = source.Label,
+            ValueText = FormatKpiValue(source.Key, source.Value),
+            YoyChangeRate = RoundRate(source.YoyChangeRate),
+            MomChangeRate = RoundRate(source.MomChangeRate)
+        };
+    }
+
+    private static FinanceBusinessReportBreakdownItemDto ToBreakdown(FinanceBusinessReportBreakdownSnapshot source)
+    {
+        return new FinanceBusinessReportBreakdownItemDto
+        {
+            Key = source.Key,
+            Label = source.Label,
+            Amount = RoundMoney(source.Amount),
+            RatioPercent = RoundPercent(source.Ratio)
+        };
+    }
+
+    private static string FormatPeriodText(
+        FinanceBusinessReportPeriodType periodType,
+        DateTime startAt,
+        DateTime endAt)
+    {
+        return periodType switch
+        {
+            FinanceBusinessReportPeriodType.Daily => startAt.ToString("yyyy-MM-dd", CultureInfo.InvariantCulture),
+            FinanceBusinessReportPeriodType.Weekly =>
+                $"{startAt:MM-dd} ~ {endAt.AddDays(-1):MM-dd}",
+            FinanceBusinessReportPeriodType.Monthly => startAt.ToString("yyyy年M月", CultureInfo.InvariantCulture),
+            _ => startAt.ToString("yyyy-MM-dd", CultureInfo.InvariantCulture)
+        };
+    }
+
+    private static string BuildTitle(
+        FinanceBusinessReportPeriodType periodType,
+        DateTime startAt,
+        DateTime endAt)
+    {
+        return periodType switch
+        {
+            FinanceBusinessReportPeriodType.Daily => $"{startAt:yyyy年M月d日} 经营日报",
+            FinanceBusinessReportPeriodType.Weekly => $"{startAt:yyyy年M月d日}~{endAt.AddDays(-1):M月d日} 经营周报",
+            FinanceBusinessReportPeriodType.Monthly => $"{startAt:yyyy年M月} 经营月报",
+            _ => "经营报表"
+        };
+    }
+
+    private static string ToStatusCode(FinanceBusinessReportStatus status)
+    {
+        return status switch
+        {
+            FinanceBusinessReportStatus.Queued => "queued",
+            FinanceBusinessReportStatus.Running => "running",
+            FinanceBusinessReportStatus.Succeeded => "succeeded",
+            FinanceBusinessReportStatus.Failed => "failed",
+            _ => "queued"
+        };
+    }
+
+    private static string ToStatusText(FinanceBusinessReportStatus status)
+    {
+        return status switch
+        {
+            FinanceBusinessReportStatus.Queued => "排队中",
+            FinanceBusinessReportStatus.Running => "生成中",
+            FinanceBusinessReportStatus.Succeeded => "已生成",
+            FinanceBusinessReportStatus.Failed => "生成失败",
+            _ => "排队中"
+        };
+    }
+
+    private static string FormatKpiValue(string key, decimal value)
+    {
+        if (key is "order_count")
+        {
+            return Math.Round(value, 0, MidpointRounding.AwayFromZero).ToString("0", CultureInfo.InvariantCulture);
+        }
+
+        if (key is "refund_rate" or "profit_rate")
+        {
+            return $"{RoundPercent(value):0.##}%";
+        }
+
+        if (key is "average_order_value")
+        {
+            return $"¥{RoundMoney(value):0.##}";
+        }
+
+        return $"¥{RoundMoney(value):0.##}";
+    }
+
+    private static decimal RoundMoney(decimal value)
+    {
+        return decimal.Round(value, 2, MidpointRounding.AwayFromZero);
+    }
+
+    private static decimal RoundPercent(decimal value)
+    {
+        return decimal.Round(value * 100m, 2, MidpointRounding.AwayFromZero);
+    }
+
+    private static decimal RoundRate(decimal value)
+    {
+        return decimal.Round(value, 2, MidpointRounding.AwayFromZero);
+    }
+}
+

src/Application/TakeoutSaaS.Application/App/Finance/Reports/Handlers/GetFinanceBusinessReportDetailQueryHandler.cs

@@ -0,0 +1,39 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Reports.Dto;
+using TakeoutSaaS.Application.App.Finance.Reports.Queries;
+using TakeoutSaaS.Domain.Finance.Repositories;
+using TakeoutSaaS.Shared.Abstractions.Tenancy;
+
+namespace TakeoutSaaS.Application.App.Finance.Reports.Handlers;
+
+/// <summary>
+/// 经营报表详情查询处理器。
+/// </summary>
+public sealed class GetFinanceBusinessReportDetailQueryHandler(
+    IFinanceBusinessReportRepository financeBusinessReportRepository,
+    ITenantProvider tenantProvider)
+    : IRequestHandler<GetFinanceBusinessReportDetailQuery, FinanceBusinessReportDetailDto?>
+{
+    /// <inheritdoc />
+    public async Task<FinanceBusinessReportDetailDto?> Handle(
+        GetFinanceBusinessReportDetailQuery request,
+        CancellationToken cancellationToken)
+    {
+        // 1. 读取租户上下文并确保成本配置存在。
+        var tenantId = tenantProvider.GetCurrentTenantId();
+        await financeBusinessReportRepository.EnsureDefaultCostProfilesAsync(
+            tenantId,
+            request.StoreId,
+            cancellationToken);
+
+        // 2. 查询详情（允许实时补算）并映射输出。
+        var detail = await financeBusinessReportRepository.GetDetailAsync(
+            tenantId,
+            request.StoreId,
+            request.ReportId,
+            allowRealtimeBuild: true,
+            cancellationToken);
+
+        return detail is null ? null : FinanceBusinessReportMapping.ToDetail(detail);
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Reports/Handlers/SearchFinanceBusinessReportListQueryHandler.cs

@@ -0,0 +1,57 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Reports.Dto;
+using TakeoutSaaS.Application.App.Finance.Reports.Queries;
+using TakeoutSaaS.Domain.Finance.Repositories;
+using TakeoutSaaS.Shared.Abstractions.Tenancy;
+
+namespace TakeoutSaaS.Application.App.Finance.Reports.Handlers;
+
+/// <summary>
+/// 经营报表分页查询处理器。
+/// </summary>
+public sealed class SearchFinanceBusinessReportListQueryHandler(
+    IFinanceBusinessReportRepository financeBusinessReportRepository,
+    ITenantProvider tenantProvider)
+    : IRequestHandler<SearchFinanceBusinessReportListQuery, FinanceBusinessReportListResultDto>
+{
+    /// <inheritdoc />
+    public async Task<FinanceBusinessReportListResultDto> Handle(
+        SearchFinanceBusinessReportListQuery request,
+        CancellationToken cancellationToken)
+    {
+        // 1. 读取租户上下文并归一化分页参数。
+        var tenantId = tenantProvider.GetCurrentTenantId();
+        var normalizedPage = Math.Max(1, request.Page);
+        var normalizedPageSize = Math.Clamp(request.PageSize, 1, 200);
+
+        // 2. 确保成本配置并补齐分页周期快照。
+        await financeBusinessReportRepository.EnsureDefaultCostProfilesAsync(
+            tenantId,
+            request.StoreId,
+            cancellationToken);
+        await financeBusinessReportRepository.QueueSnapshotsForPageAsync(
+            tenantId,
+            request.StoreId,
+            request.PeriodType,
+            normalizedPage,
+            normalizedPageSize,
+            cancellationToken);
+
+        // 3. 查询分页快照并映射输出。
+        var pageSnapshot = await financeBusinessReportRepository.SearchPageAsync(
+            tenantId,
+            request.StoreId,
+            request.PeriodType,
+            normalizedPage,
+            normalizedPageSize,
+            cancellationToken);
+
+        return new FinanceBusinessReportListResultDto
+        {
+            Items = pageSnapshot.Items.Select(FinanceBusinessReportMapping.ToListItem).ToList(),
+            Total = pageSnapshot.TotalCount,
+            Page = normalizedPage,
+            PageSize = normalizedPageSize
+        };
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Reports/Queries/ExportFinanceBusinessReportBatchQuery.cs

@@ -0,0 +1,31 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Reports.Dto;
+using TakeoutSaaS.Domain.Finance.Enums;
+
+namespace TakeoutSaaS.Application.App.Finance.Reports.Queries;
+
+/// <summary>
+/// 批量导出经营报表（ZIP：PDF + Excel）。
+/// </summary>
+public sealed class ExportFinanceBusinessReportBatchQuery : IRequest<FinanceBusinessReportExportDto>
+{
+    /// <summary>
+    /// 门店 ID。
+    /// </summary>
+    public long StoreId { get; init; }
+
+    /// <summary>
+    /// 周期类型。
+    /// </summary>
+    public FinanceBusinessReportPeriodType PeriodType { get; init; } = FinanceBusinessReportPeriodType.Daily;
+
+    /// <summary>
+    /// 页码。
+    /// </summary>
+    public int Page { get; init; } = 1;
+
+    /// <summary>
+    /// 每页条数。
+    /// </summary>
+    public int PageSize { get; init; } = 20;
+}

src/Application/TakeoutSaaS.Application/App/Finance/Reports/Queries/ExportFinanceBusinessReportExcelQuery.cs

@@ -0,0 +1,20 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Reports.Dto;
+
+namespace TakeoutSaaS.Application.App.Finance.Reports.Queries;
+
+/// <summary>
+/// 导出经营报表 Excel。
+/// </summary>
+public sealed class ExportFinanceBusinessReportExcelQuery : IRequest<FinanceBusinessReportExportDto>
+{
+    /// <summary>
+    /// 门店 ID。
+    /// </summary>
+    public long StoreId { get; init; }
+
+    /// <summary>
+    /// 报表 ID。
+    /// </summary>
+    public long ReportId { get; init; }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Reports/Queries/ExportFinanceBusinessReportPdfQuery.cs

@@ -0,0 +1,20 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Reports.Dto;
+
+namespace TakeoutSaaS.Application.App.Finance.Reports.Queries;
+
+/// <summary>
+/// 导出经营报表 PDF。
+/// </summary>
+public sealed class ExportFinanceBusinessReportPdfQuery : IRequest<FinanceBusinessReportExportDto>
+{
+    /// <summary>
+    /// 门店 ID。
+    /// </summary>
+    public long StoreId { get; init; }
+
+    /// <summary>
+    /// 报表 ID。
+    /// </summary>
+    public long ReportId { get; init; }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Reports/Queries/GetFinanceBusinessReportDetailQuery.cs

@@ -0,0 +1,20 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Reports.Dto;
+
+namespace TakeoutSaaS.Application.App.Finance.Reports.Queries;
+
+/// <summary>
+/// 查询经营报表详情。
+/// </summary>
+public sealed class GetFinanceBusinessReportDetailQuery : IRequest<FinanceBusinessReportDetailDto?>
+{
+    /// <summary>
+    /// 门店 ID。
+    /// </summary>
+    public long StoreId { get; init; }
+
+    /// <summary>
+    /// 报表 ID。
+    /// </summary>
+    public long ReportId { get; init; }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Reports/Queries/SearchFinanceBusinessReportListQuery.cs

@@ -0,0 +1,31 @@
+using MediatR;
+using TakeoutSaaS.Application.App.Finance.Reports.Dto;
+using TakeoutSaaS.Domain.Finance.Enums;
+
+namespace TakeoutSaaS.Application.App.Finance.Reports.Queries;
+
+/// <summary>
+/// 查询经营报表分页列表。
+/// </summary>
+public sealed class SearchFinanceBusinessReportListQuery : IRequest<FinanceBusinessReportListResultDto>
+{
+    /// <summary>
+    /// 门店 ID。
+    /// </summary>
+    public long StoreId { get; init; }
+
+    /// <summary>
+    /// 周期类型。
+    /// </summary>
+    public FinanceBusinessReportPeriodType PeriodType { get; init; } = FinanceBusinessReportPeriodType.Daily;
+
+    /// <summary>
+    /// 页码。
+    /// </summary>
+    public int Page { get; init; } = 1;
+
+    /// <summary>
+    /// 每页条数。
+    /// </summary>
+    public int PageSize { get; init; } = 20;
+}

src/Application/TakeoutSaaS.Application/App/Finance/Reports/Validators/ExportFinanceBusinessReportBatchQueryValidator.cs

@@ -0,0 +1,20 @@
+using FluentValidation;
+using TakeoutSaaS.Application.App.Finance.Reports.Queries;
+
+namespace TakeoutSaaS.Application.App.Finance.Reports.Validators;
+
+/// <summary>
+/// 经营报表批量导出查询验证器。
+/// </summary>
+public sealed class ExportFinanceBusinessReportBatchQueryValidator : AbstractValidator<ExportFinanceBusinessReportBatchQuery>
+{
+    /// <summary>
+    /// 初始化验证规则。
+    /// </summary>
+    public ExportFinanceBusinessReportBatchQueryValidator()
+    {
+        RuleFor(x => x.StoreId).GreaterThan(0);
+        RuleFor(x => x.Page).GreaterThan(0);
+        RuleFor(x => x.PageSize).InclusiveBetween(1, 200);
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Reports/Validators/ExportFinanceBusinessReportExcelQueryValidator.cs

@@ -0,0 +1,19 @@
+using FluentValidation;
+using TakeoutSaaS.Application.App.Finance.Reports.Queries;
+
+namespace TakeoutSaaS.Application.App.Finance.Reports.Validators;
+
+/// <summary>
+/// 经营报表 Excel 导出查询验证器。
+/// </summary>
+public sealed class ExportFinanceBusinessReportExcelQueryValidator : AbstractValidator<ExportFinanceBusinessReportExcelQuery>
+{
+    /// <summary>
+    /// 初始化验证规则。
+    /// </summary>
+    public ExportFinanceBusinessReportExcelQueryValidator()
+    {
+        RuleFor(x => x.StoreId).GreaterThan(0);
+        RuleFor(x => x.ReportId).GreaterThan(0);
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Reports/Validators/ExportFinanceBusinessReportPdfQueryValidator.cs

@@ -0,0 +1,19 @@
+using FluentValidation;
+using TakeoutSaaS.Application.App.Finance.Reports.Queries;
+
+namespace TakeoutSaaS.Application.App.Finance.Reports.Validators;
+
+/// <summary>
+/// 经营报表 PDF 导出查询验证器。
+/// </summary>
+public sealed class ExportFinanceBusinessReportPdfQueryValidator : AbstractValidator<ExportFinanceBusinessReportPdfQuery>
+{
+    /// <summary>
+    /// 初始化验证规则。
+    /// </summary>
+    public ExportFinanceBusinessReportPdfQueryValidator()
+    {
+        RuleFor(x => x.StoreId).GreaterThan(0);
+        RuleFor(x => x.ReportId).GreaterThan(0);
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Reports/Validators/GetFinanceBusinessReportDetailQueryValidator.cs

@@ -0,0 +1,19 @@
+using FluentValidation;
+using TakeoutSaaS.Application.App.Finance.Reports.Queries;
+
+namespace TakeoutSaaS.Application.App.Finance.Reports.Validators;
+
+/// <summary>
+/// 经营报表详情查询验证器。
+/// </summary>
+public sealed class GetFinanceBusinessReportDetailQueryValidator : AbstractValidator<GetFinanceBusinessReportDetailQuery>
+{
+    /// <summary>
+    /// 初始化验证规则。
+    /// </summary>
+    public GetFinanceBusinessReportDetailQueryValidator()
+    {
+        RuleFor(x => x.StoreId).GreaterThan(0);
+        RuleFor(x => x.ReportId).GreaterThan(0);
+    }
+}

src/Application/TakeoutSaaS.Application/App/Finance/Reports/Validators/SearchFinanceBusinessReportListQueryValidator.cs

@@ -0,0 +1,20 @@
+using FluentValidation;
+using TakeoutSaaS.Application.App.Finance.Reports.Queries;
+
+namespace TakeoutSaaS.Application.App.Finance.Reports.Validators;
+
+/// <summary>
+/// 经营报表分页查询验证器。
+/// </summary>
+public sealed class SearchFinanceBusinessReportListQueryValidator : AbstractValidator<SearchFinanceBusinessReportListQuery>
+{
+    /// <summary>
+    /// 初始化验证规则。
+    /// </summary>
+    public SearchFinanceBusinessReportListQueryValidator()
+    {
+        RuleFor(x => x.StoreId).GreaterThan(0);
+        RuleFor(x => x.Page).GreaterThan(0);
+        RuleFor(x => x.PageSize).InclusiveBetween(1, 200);
+    }
+}

src/Application/TakeoutSaaS.Application/App/Stores/Commands/UpdateStoreFeeCommand.cs

@@ -24,6 +24,11 @@ public sealed record UpdateStoreFeeCommand : IRequest<StoreFeeDto>
     /// </summary>
     public decimal DeliveryFee { get; init; }
 
+    /// <summary>
+    /// 平台服务费率（%）。
+    /// </summary>
+    public decimal PlatformServiceRate { get; init; }
+
     /// <summary>
     /// 打包费模式。
     /// </summary>

src/Application/TakeoutSaaS.Application/App/Stores/Dto/StoreFeeDto.cs

@@ -31,6 +31,11 @@ public sealed record StoreFeeDto
     /// </summary>
     public decimal DeliveryFee { get; init; }
 
+    /// <summary>
+    /// 平台服务费率（%）。
+    /// </summary>
+    public decimal PlatformServiceRate { get; init; }
+
     /// <summary>
     /// 餐具费是否启用。
     /// </summary>

src/Application/TakeoutSaaS.Application/App/Stores/Handlers/UpdateStoreFeeCommandHandler.cs

@@ -53,6 +53,7 @@ public sealed class UpdateStoreFeeCommandHandler(
         // 3. (空行后) 应用更新字段
         fee.MinimumOrderAmount = request.MinimumOrderAmount;
         fee.BaseDeliveryFee = request.DeliveryFee;
+        fee.PlatformServiceRate = request.PlatformServiceRate;
         fee.PackagingFeeMode = request.PackagingFeeMode;
         fee.OrderPackagingFeeMode = request.PackagingFeeMode == PackagingFeeMode.Fixed
             ? request.OrderPackagingFeeMode

src/Application/TakeoutSaaS.Application/App/Stores/StoreMapping.cs

@@ -67,6 +67,7 @@ public static class StoreMapping
         StoreId = fee.StoreId,
         MinimumOrderAmount = fee.MinimumOrderAmount,
         DeliveryFee = fee.BaseDeliveryFee,
+        PlatformServiceRate = fee.PlatformServiceRate,
         CutleryFeeEnabled = fee.CutleryFeeEnabled,
         CutleryFeeAmount = fee.CutleryFeeAmount,
         RushFeeEnabled = fee.RushFeeEnabled,

src/Application/TakeoutSaaS.Application/App/Stores/Validators/UpdateStoreFeeCommandValidator.cs

@@ -17,6 +17,7 @@ public sealed class UpdateStoreFeeCommandValidator : AbstractValidator<UpdateSto
         RuleFor(x => x.StoreId).GreaterThan(0);
         RuleFor(x => x.MinimumOrderAmount).GreaterThanOrEqualTo(0).LessThanOrEqualTo(9999.99m);
         RuleFor(x => x.DeliveryFee).GreaterThanOrEqualTo(0).LessThanOrEqualTo(999.99m);
+        RuleFor(x => x.PlatformServiceRate).GreaterThanOrEqualTo(0).LessThanOrEqualTo(100m);
         RuleFor(x => x.FreeDeliveryThreshold).GreaterThanOrEqualTo(0).When(x => x.FreeDeliveryThreshold.HasValue);
 
         RuleFor(x => x.FixedPackagingFee)

src/Domain/TakeoutSaaS.Domain/Finance/Entities/FinanceBusinessReportSnapshot.cs

@@ -0,0 +1,111 @@
+using TakeoutSaaS.Domain.Finance.Enums;
+using TakeoutSaaS.Shared.Abstractions.Entities;
+
+namespace TakeoutSaaS.Domain.Finance.Entities;
+
+/// <summary>
+/// 经营报表快照实体。
+/// </summary>
+public sealed class FinanceBusinessReportSnapshot : MultiTenantEntityBase
+{
+    /// <summary>
+    /// 所属门店 ID。
+    /// </summary>
+    public long StoreId { get; set; }
+
+    /// <summary>
+    /// 周期类型。
+    /// </summary>
+    public FinanceBusinessReportPeriodType PeriodType { get; set; }
+
+    /// <summary>
+    /// 周期开始时间（UTC，含）。
+    /// </summary>
+    public DateTime PeriodStartAt { get; set; }
+
+    /// <summary>
+    /// 周期结束时间（UTC，不含）。
+    /// </summary>
+    public DateTime PeriodEndAt { get; set; }
+
+    /// <summary>
+    /// 生成状态。
+    /// </summary>
+    public FinanceBusinessReportStatus Status { get; set; } = FinanceBusinessReportStatus.Queued;
+
+    /// <summary>
+    /// 营业额。
+    /// </summary>
+    public decimal RevenueAmount { get; set; }
+
+    /// <summary>
+    /// 订单数。
+    /// </summary>
+    public int OrderCount { get; set; }
+
+    /// <summary>
+    /// 客单价。
+    /// </summary>
+    public decimal AverageOrderValue { get; set; }
+
+    /// <summary>
+    /// 退款率（0-1）。
+    /// </summary>
+    public decimal RefundRate { get; set; }
+
+    /// <summary>
+    /// 成本总额。
+    /// </summary>
+    public decimal CostTotalAmount { get; set; }
+
+    /// <summary>
+    /// 净利润。
+    /// </summary>
+    public decimal NetProfitAmount { get; set; }
+
+    /// <summary>
+    /// 利润率（0-1）。
+    /// </summary>
+    public decimal ProfitRate { get; set; }
+
+    /// <summary>
+    /// KPI 比较快照 JSON（同比/环比）。
+    /// </summary>
+    public string KpiComparisonJson { get; set; } = "[]";
+
+    /// <summary>
+    /// 收入明细快照 JSON（按渠道）。
+    /// </summary>
+    public string IncomeBreakdownJson { get; set; } = "[]";
+
+    /// <summary>
+    /// 成本明细快照 JSON（按类别）。
+    /// </summary>
+    public string CostBreakdownJson { get; set; } = "[]";
+
+    /// <summary>
+    /// 生成开始时间（UTC）。
+    /// </summary>
+    public DateTime? StartedAt { get; set; }
+
+    /// <summary>
+    /// 生成完成时间（UTC）。
+    /// </summary>
+    public DateTime? FinishedAt { get; set; }
+
+    /// <summary>
+    /// 最近一次失败信息。
+    /// </summary>
+    public string? LastError { get; set; }
+
+    /// <summary>
+    /// 重试次数。
+    /// </summary>
+    public int RetryCount { get; set; }
+
+    /// <summary>
+    /// 调度任务 ID。
+    /// </summary>
+    public string? HangfireJobId { get; set; }
+}
+

src/Domain/TakeoutSaaS.Domain/Finance/Entities/FinanceCostDailyOverride.cs

@@ -0,0 +1,36 @@
+using TakeoutSaaS.Domain.Finance.Enums;
+using TakeoutSaaS.Shared.Abstractions.Entities;
+
+namespace TakeoutSaaS.Domain.Finance.Entities;
+
+/// <summary>
+/// 成本日覆盖实体。
+/// </summary>
+public sealed class FinanceCostDailyOverride : MultiTenantEntityBase
+{
+    /// <summary>
+    /// 门店 ID。
+    /// </summary>
+    public long StoreId { get; set; }
+
+    /// <summary>
+    /// 业务日期（UTC 日期）。
+    /// </summary>
+    public DateTime BusinessDate { get; set; }
+
+    /// <summary>
+    /// 成本分类。
+    /// </summary>
+    public FinanceCostCategory Category { get; set; }
+
+    /// <summary>
+    /// 覆盖金额。
+    /// </summary>
+    public decimal Amount { get; set; }
+
+    /// <summary>
+    /// 备注。
+    /// </summary>
+    public string? Remark { get; set; }
+}
+

src/Domain/TakeoutSaaS.Domain/Finance/Entities/FinanceCostEntry.cs

@@ -0,0 +1,35 @@
+using TakeoutSaaS.Domain.Finance.Enums;
+using TakeoutSaaS.Shared.Abstractions.Entities;
+
+namespace TakeoutSaaS.Domain.Finance.Entities;
+
+/// <summary>
+/// 成本录入月度汇总实体（按维度 + 分类）。
+/// </summary>
+public sealed class FinanceCostEntry : MultiTenantEntityBase
+{
+    /// <summary>
+    /// 统计维度。
+    /// </summary>
+    public FinanceCostDimension Dimension { get; set; } = FinanceCostDimension.Tenant;
+
+    /// <summary>
+    /// 门店标识（租户汇总维度为空）。
+    /// </summary>
+    public long? StoreId { get; set; }
+
+    /// <summary>
+    /// 成本月份（统一存储为 UTC 每月第一天 00:00:00）。
+    /// </summary>
+    public DateTime CostMonth { get; set; }
+
+    /// <summary>
+    /// 成本分类。
+    /// </summary>
+    public FinanceCostCategory Category { get; set; }
+
+    /// <summary>
+    /// 分类总金额。
+    /// </summary>
+    public decimal TotalAmount { get; set; }
+}

src/Domain/TakeoutSaaS.Domain/Finance/Entities/FinanceCostEntryItem.cs

@@ -0,0 +1,60 @@
+using TakeoutSaaS.Domain.Finance.Enums;
+using TakeoutSaaS.Shared.Abstractions.Entities;
+
+namespace TakeoutSaaS.Domain.Finance.Entities;
+
+/// <summary>
+/// 成本录入明细项实体。
+/// </summary>
+public sealed class FinanceCostEntryItem : MultiTenantEntityBase
+{
+    /// <summary>
+    /// 关联汇总行标识。
+    /// </summary>
+    public long EntryId { get; set; }
+
+    /// <summary>
+    /// 统计维度。
+    /// </summary>
+    public FinanceCostDimension Dimension { get; set; } = FinanceCostDimension.Tenant;
+
+    /// <summary>
+    /// 门店标识（租户汇总维度为空）。
+    /// </summary>
+    public long? StoreId { get; set; }
+
+    /// <summary>
+    /// 成本月份（统一存储为 UTC 每月第一天 00:00:00）。
+    /// </summary>
+    public DateTime CostMonth { get; set; }
+
+    /// <summary>
+    /// 成本分类。
+    /// </summary>
+    public FinanceCostCategory Category { get; set; }
+
+    /// <summary>
+    /// 明细名称。
+    /// </summary>
+    public string ItemName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 明细金额。
+    /// </summary>
+    public decimal Amount { get; set; }
+
+    /// <summary>
+    /// 数量（人工类可用）。
+    /// </summary>
+    public decimal? Quantity { get; set; }
+
+    /// <summary>
+    /// 单价（人工类可用）。
+    /// </summary>
+    public decimal? UnitPrice { get; set; }
+
+    /// <summary>
+    /// 排序值。
+    /// </summary>
+    public int SortOrder { get; set; } = 100;
+}

src/Domain/TakeoutSaaS.Domain/Finance/Entities/FinanceCostProfile.cs

@@ -0,0 +1,56 @@
+using TakeoutSaaS.Domain.Finance.Enums;
+using TakeoutSaaS.Shared.Abstractions.Entities;
+
+namespace TakeoutSaaS.Domain.Finance.Entities;
+
+/// <summary>
+/// 成本配置实体（类别级规则）。
+/// </summary>
+public sealed class FinanceCostProfile : MultiTenantEntityBase
+{
+    /// <summary>
+    /// 门店 ID。
+    /// </summary>
+    public long StoreId { get; set; }
+
+    /// <summary>
+    /// 成本分类。
+    /// </summary>
+    public FinanceCostCategory Category { get; set; }
+
+    /// <summary>
+    /// 计算模式。
+    /// </summary>
+    public FinanceCostCalcMode CalcMode { get; set; }
+
+    /// <summary>
+    /// 比例值（0-1，Ratio 模式使用）。
+    /// </summary>
+    public decimal Ratio { get; set; }
+
+    /// <summary>
+    /// 固定日金额（FixedDaily 模式使用）。
+    /// </summary>
+    public decimal FixedDailyAmount { get; set; }
+
+    /// <summary>
+    /// 生效开始日期（UTC 日期）。
+    /// </summary>
+    public DateTime EffectiveFrom { get; set; }
+
+    /// <summary>
+    /// 生效结束日期（UTC 日期，含，null 表示长期）。
+    /// </summary>
+    public DateTime? EffectiveTo { get; set; }
+
+    /// <summary>
+    /// 是否启用。
+    /// </summary>
+    public bool IsEnabled { get; set; } = true;
+
+    /// <summary>
+    /// 排序值。
+    /// </summary>
+    public int SortOrder { get; set; } = 100;
+}
+

src/Domain/TakeoutSaaS.Domain/Finance/Enums/FinanceBusinessReportPeriodType.cs

@@ -0,0 +1,23 @@
+namespace TakeoutSaaS.Domain.Finance.Enums;
+
+/// <summary>
+/// 经营报表周期类型。
+/// </summary>
+public enum FinanceBusinessReportPeriodType
+{
+    /// <summary>
+    /// 日报。
+    /// </summary>
+    Daily = 1,
+
+    /// <summary>
+    /// 周报。
+    /// </summary>
+    Weekly = 2,
+
+    /// <summary>
+    /// 月报。
+    /// </summary>
+    Monthly = 3
+}
+

src/Domain/TakeoutSaaS.Domain/Finance/Enums/FinanceBusinessReportStatus.cs

@@ -0,0 +1,28 @@
+namespace TakeoutSaaS.Domain.Finance.Enums;
+
+/// <summary>
+/// 经营报表快照状态。
+/// </summary>
+public enum FinanceBusinessReportStatus
+{
+    /// <summary>
+    /// 已排队。
+    /// </summary>
+    Queued = 1,
+
+    /// <summary>
+    /// 生成中。
+    /// </summary>
+    Running = 2,
+
+    /// <summary>
+    /// 已生成。
+    /// </summary>
+    Succeeded = 3,
+
+    /// <summary>
+    /// 生成失败。
+    /// </summary>
+    Failed = 4
+}
+

src/Domain/TakeoutSaaS.Domain/Finance/Enums/FinanceCostCalcMode.cs

@@ -0,0 +1,18 @@
+namespace TakeoutSaaS.Domain.Finance.Enums;
+
+/// <summary>
+/// 成本计算模式。
+/// </summary>
+public enum FinanceCostCalcMode
+{
+    /// <summary>
+    /// 按营业额比例计算。
+    /// </summary>
+    Ratio = 1,
+
+    /// <summary>
+    /// 按固定日金额计算。
+    /// </summary>
+    FixedDaily = 2
+}
+

src/Domain/TakeoutSaaS.Domain/Finance/Enums/FinanceCostCategory.cs

@@ -0,0 +1,27 @@
+namespace TakeoutSaaS.Domain.Finance.Enums;
+
+/// <summary>
+/// 成本分类。
+/// </summary>
+public enum FinanceCostCategory
+{
+    /// <summary>
+    /// 食材原料。
+    /// </summary>
+    FoodMaterial = 1,
+
+    /// <summary>
+    /// 人工成本。
+    /// </summary>
+    Labor = 2,
+
+    /// <summary>
+    /// 固定费用。
+    /// </summary>
+    FixedExpense = 3,
+
+    /// <summary>
+    /// 包装耗材。
+    /// </summary>
+    PackagingConsumable = 4
+}

src/Domain/TakeoutSaaS.Domain/Finance/Enums/FinanceCostDimension.cs

@@ -0,0 +1,17 @@
+namespace TakeoutSaaS.Domain.Finance.Enums;
+
+/// <summary>
+/// 成本统计维度。
+/// </summary>
+public enum FinanceCostDimension
+{
+    /// <summary>
+    /// 租户汇总维度。
+    /// </summary>
+    Tenant = 1,
+
+    /// <summary>
+    /// 门店维度。
+    /// </summary>
+    Store = 2
+}

src/Domain/TakeoutSaaS.Domain/Finance/Models/FinanceBusinessReportSnapshots.cs

@@ -0,0 +1,245 @@
+using TakeoutSaaS.Domain.Finance.Enums;
+
+namespace TakeoutSaaS.Domain.Finance.Models;
+
+/// <summary>
+/// 经营报表 KPI 快照项。
+/// </summary>
+public sealed class FinanceBusinessReportKpiSnapshot
+{
+    /// <summary>
+    /// 指标键。
+    /// </summary>
+    public string Key { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 指标名称。
+    /// </summary>
+    public string Label { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 指标值。
+    /// </summary>
+    public decimal Value { get; set; }
+
+    /// <summary>
+    /// 同比变化率（百分数，如 3.5 表示 +3.5%）。
+    /// </summary>
+    public decimal YoyChangeRate { get; set; }
+
+    /// <summary>
+    /// 环比变化率（百分数，如 2.1 表示 +2.1%）。
+    /// </summary>
+    public decimal MomChangeRate { get; set; }
+}
+
+/// <summary>
+/// 经营报表明细行快照。
+/// </summary>
+public sealed class FinanceBusinessReportBreakdownSnapshot
+{
+    /// <summary>
+    /// 明细键。
+    /// </summary>
+    public string Key { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 明细名称。
+    /// </summary>
+    public string Label { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 金额。
+    /// </summary>
+    public decimal Amount { get; set; }
+
+    /// <summary>
+    /// 占比（0-1）。
+    /// </summary>
+    public decimal Ratio { get; set; }
+}
+
+/// <summary>
+/// 经营报表列表行快照。
+/// </summary>
+public sealed class FinanceBusinessReportListItemSnapshot
+{
+    /// <summary>
+    /// 报表 ID。
+    /// </summary>
+    public long ReportId { get; set; }
+
+    /// <summary>
+    /// 周期类型。
+    /// </summary>
+    public FinanceBusinessReportPeriodType PeriodType { get; set; }
+
+    /// <summary>
+    /// 周期开始时间（UTC，含）。
+    /// </summary>
+    public DateTime PeriodStartAt { get; set; }
+
+    /// <summary>
+    /// 周期结束时间（UTC，不含）。
+    /// </summary>
+    public DateTime PeriodEndAt { get; set; }
+
+    /// <summary>
+    /// 状态。
+    /// </summary>
+    public FinanceBusinessReportStatus Status { get; set; }
+
+    /// <summary>
+    /// 营业额。
+    /// </summary>
+    public decimal RevenueAmount { get; set; }
+
+    /// <summary>
+    /// 订单数。
+    /// </summary>
+    public int OrderCount { get; set; }
+
+    /// <summary>
+    /// 客单价。
+    /// </summary>
+    public decimal AverageOrderValue { get; set; }
+
+    /// <summary>
+    /// 退款率（0-1）。
+    /// </summary>
+    public decimal RefundRate { get; set; }
+
+    /// <summary>
+    /// 成本总额。
+    /// </summary>
+    public decimal CostTotalAmount { get; set; }
+
+    /// <summary>
+    /// 净利润。
+    /// </summary>
+    public decimal NetProfitAmount { get; set; }
+
+    /// <summary>
+    /// 利润率（0-1）。
+    /// </summary>
+    public decimal ProfitRate { get; set; }
+}
+
+/// <summary>
+/// 经营报表分页快照。
+/// </summary>
+public sealed class FinanceBusinessReportPageSnapshot
+{
+    /// <summary>
+    /// 列表。
+    /// </summary>
+    public List<FinanceBusinessReportListItemSnapshot> Items { get; set; } = [];
+
+    /// <summary>
+    /// 总数。
+    /// </summary>
+    public int TotalCount { get; set; }
+}
+
+/// <summary>
+/// 经营报表详情快照。
+/// </summary>
+public sealed class FinanceBusinessReportDetailSnapshot
+{
+    /// <summary>
+    /// 报表 ID。
+    /// </summary>
+    public long ReportId { get; set; }
+
+    /// <summary>
+    /// 门店 ID。
+    /// </summary>
+    public long StoreId { get; set; }
+
+    /// <summary>
+    /// 周期类型。
+    /// </summary>
+    public FinanceBusinessReportPeriodType PeriodType { get; set; }
+
+    /// <summary>
+    /// 周期开始时间（UTC，含）。
+    /// </summary>
+    public DateTime PeriodStartAt { get; set; }
+
+    /// <summary>
+    /// 周期结束时间（UTC，不含）。
+    /// </summary>
+    public DateTime PeriodEndAt { get; set; }
+
+    /// <summary>
+    /// 状态。
+    /// </summary>
+    public FinanceBusinessReportStatus Status { get; set; }
+
+    /// <summary>
+    /// 营业额。
+    /// </summary>
+    public decimal RevenueAmount { get; set; }
+
+    /// <summary>
+    /// 订单数。
+    /// </summary>
+    public int OrderCount { get; set; }
+
+    /// <summary>
+    /// 客单价。
+    /// </summary>
+    public decimal AverageOrderValue { get; set; }
+
+    /// <summary>
+    /// 退款率（0-1）。
+    /// </summary>
+    public decimal RefundRate { get; set; }
+
+    /// <summary>
+    /// 成本总额。
+    /// </summary>
+    public decimal CostTotalAmount { get; set; }
+
+    /// <summary>
+    /// 净利润。
+    /// </summary>
+    public decimal NetProfitAmount { get; set; }
+
+    /// <summary>
+    /// 利润率（0-1）。
+    /// </summary>
+    public decimal ProfitRate { get; set; }
+
+    /// <summary>
+    /// 关键指标快照列表。
+    /// </summary>
+    public List<FinanceBusinessReportKpiSnapshot> Kpis { get; set; } = [];
+
+    /// <summary>
+    /// 收入明细（按渠道）。
+    /// </summary>
+    public List<FinanceBusinessReportBreakdownSnapshot> IncomeBreakdowns { get; set; } = [];
+
+    /// <summary>
+    /// 成本明细（按类别）。
+    /// </summary>
+    public List<FinanceBusinessReportBreakdownSnapshot> CostBreakdowns { get; set; } = [];
+}
+
+/// <summary>
+/// 待处理报表任务快照。
+/// </summary>
+public sealed class FinanceBusinessReportPendingSnapshot
+{
+    /// <summary>
+    /// 快照 ID。
+    /// </summary>
+    public long SnapshotId { get; set; }
+
+    /// <summary>
+    /// 租户 ID。
+    /// </summary>
+    public long TenantId { get; set; }
+}
+

src/Domain/TakeoutSaaS.Domain/Finance/Models/FinanceCostModels.cs

@@ -0,0 +1,214 @@
+using TakeoutSaaS.Domain.Finance.Enums;
+
+namespace TakeoutSaaS.Domain.Finance.Models;
+
+/// <summary>
+/// 成本明细项快照。
+/// </summary>
+public sealed record FinanceCostDetailItemSnapshot
+{
+    /// <summary>
+    /// 明细标识。
+    /// </summary>
+    public long? ItemId { get; init; }
+
+    /// <summary>
+    /// 明细名称。
+    /// </summary>
+    public required string ItemName { get; init; }
+
+    /// <summary>
+    /// 明细金额。
+    /// </summary>
+    public decimal Amount { get; init; }
+
+    /// <summary>
+    /// 数量（人工类可用）。
+    /// </summary>
+    public decimal? Quantity { get; init; }
+
+    /// <summary>
+    /// 单价（人工类可用）。
+    /// </summary>
+    public decimal? UnitPrice { get; init; }
+
+    /// <summary>
+    /// 排序值。
+    /// </summary>
+    public int SortOrder { get; init; }
+}
+
+/// <summary>
+/// 成本分类快照。
+/// </summary>
+public sealed record FinanceCostCategorySnapshot
+{
+    /// <summary>
+    /// 成本分类。
+    /// </summary>
+    public required FinanceCostCategory Category { get; init; }
+
+    /// <summary>
+    /// 分类总金额。
+    /// </summary>
+    public decimal TotalAmount { get; init; }
+
+    /// <summary>
+    /// 分类明细。
+    /// </summary>
+    public IReadOnlyList<FinanceCostDetailItemSnapshot> Items { get; init; } = [];
+}
+
+/// <summary>
+/// 成本录入页快照。
+/// </summary>
+public sealed record FinanceCostMonthSnapshot
+{
+    /// <summary>
+    /// 统计维度。
+    /// </summary>
+    public required FinanceCostDimension Dimension { get; init; }
+
+    /// <summary>
+    /// 门店标识（租户维度为空）。
+    /// </summary>
+    public long? StoreId { get; init; }
+
+    /// <summary>
+    /// 成本月份。
+    /// </summary>
+    public required DateTime CostMonth { get; init; }
+
+    /// <summary>
+    /// 本月营业额。
+    /// </summary>
+    public decimal MonthRevenue { get; init; }
+
+    /// <summary>
+    /// 成本分类集合。
+    /// </summary>
+    public IReadOnlyList<FinanceCostCategorySnapshot> Categories { get; init; } = [];
+}
+
+/// <summary>
+/// 月度趋势行。
+/// </summary>
+public sealed record FinanceCostTrendSnapshot
+{
+    /// <summary>
+    /// 月份起始时间（UTC）。
+    /// </summary>
+    public required DateTime MonthStartUtc { get; init; }
+
+    /// <summary>
+    /// 月度总成本。
+    /// </summary>
+    public decimal TotalCost { get; init; }
+
+    /// <summary>
+    /// 月度营业额。
+    /// </summary>
+    public decimal Revenue { get; init; }
+}
+
+/// <summary>
+/// 月度成本明细表行。
+/// </summary>
+public sealed record FinanceCostMonthlyDetailSnapshot
+{
+    /// <summary>
+    /// 月份起始时间（UTC）。
+    /// </summary>
+    public required DateTime MonthStartUtc { get; init; }
+
+    /// <summary>
+    /// 食材成本。
+    /// </summary>
+    public decimal FoodAmount { get; init; }
+
+    /// <summary>
+    /// 人工成本。
+    /// </summary>
+    public decimal LaborAmount { get; init; }
+
+    /// <summary>
+    /// 固定费用。
+    /// </summary>
+    public decimal FixedAmount { get; init; }
+
+    /// <summary>
+    /// 包装耗材。
+    /// </summary>
+    public decimal PackagingAmount { get; init; }
+
+    /// <summary>
+    /// 月度总成本。
+    /// </summary>
+    public decimal TotalCost { get; init; }
+
+    /// <summary>
+    /// 月度营业额。
+    /// </summary>
+    public decimal Revenue { get; init; }
+}
+
+/// <summary>
+/// 成本分析快照。
+/// </summary>
+public sealed record FinanceCostAnalysisSnapshot
+{
+    /// <summary>
+    /// 统计维度。
+    /// </summary>
+    public required FinanceCostDimension Dimension { get; init; }
+
+    /// <summary>
+    /// 门店标识（租户维度为空）。
+    /// </summary>
+    public long? StoreId { get; init; }
+
+    /// <summary>
+    /// 当前月份。
+    /// </summary>
+    public required DateTime CostMonth { get; init; }
+
+    /// <summary>
+    /// 当前月总成本。
+    /// </summary>
+    public decimal CurrentTotalCost { get; init; }
+
+    /// <summary>
+    /// 当前月食材成本。
+    /// </summary>
+    public decimal CurrentFoodAmount { get; init; }
+
+    /// <summary>
+    /// 当前月营业额。
+    /// </summary>
+    public decimal CurrentRevenue { get; init; }
+
+    /// <summary>
+    /// 当前月支付成功订单数。
+    /// </summary>
+    public int CurrentPaidOrderCount { get; init; }
+
+    /// <summary>
+    /// 环比变化率（%）。
+    /// </summary>
+    public decimal MonthOnMonthChangeRate { get; init; }
+
+    /// <summary>
+    /// 分类构成。
+    /// </summary>
+    public IReadOnlyList<FinanceCostCategorySnapshot> CurrentCategories { get; init; } = [];
+
+    /// <summary>
+    /// 近 N 月趋势。
+    /// </summary>
+    public IReadOnlyList<FinanceCostTrendSnapshot> Trends { get; init; } = [];
+
+    /// <summary>
+    /// 明细表数据。
+    /// </summary>
+    public IReadOnlyList<FinanceCostMonthlyDetailSnapshot> DetailRows { get; init; } = [];
+}

src/Domain/TakeoutSaaS.Domain/Finance/Models/FinanceOverviewModels.cs

@@ -0,0 +1,211 @@
+using TakeoutSaaS.Domain.Finance.Enums;
+using TakeoutSaaS.Domain.Orders.Enums;
+
+namespace TakeoutSaaS.Domain.Finance.Models;
+
+/// <summary>
+/// 财务概览核心指标快照。
+/// </summary>
+public sealed record FinanceOverviewSummarySnapshot
+{
+    /// <summary>
+    /// 今日营业额（支付成功总额）。
+    /// </summary>
+    public decimal TodayGrossRevenue { get; init; }
+
+    /// <summary>
+    /// 昨日营业额（支付成功总额）。
+    /// </summary>
+    public decimal YesterdayGrossRevenue { get; init; }
+
+    /// <summary>
+    /// 今日实收（营业额 - 退款）。
+    /// </summary>
+    public decimal TodayNetReceived { get; init; }
+
+    /// <summary>
+    /// 昨日实收（营业额 - 退款）。
+    /// </summary>
+    public decimal YesterdayNetReceived { get; init; }
+
+    /// <summary>
+    /// 今日退款。
+    /// </summary>
+    public decimal TodayRefundAmount { get; init; }
+
+    /// <summary>
+    /// 昨日退款。
+    /// </summary>
+    public decimal YesterdayRefundAmount { get; init; }
+
+    /// <summary>
+    /// 今日总成本。
+    /// </summary>
+    public decimal TodayTotalCost { get; init; }
+
+    /// <summary>
+    /// 昨日总成本。
+    /// </summary>
+    public decimal YesterdayTotalCost { get; init; }
+
+    /// <summary>
+    /// 当前可提现余额（累计净收入口径）。
+    /// </summary>
+    public decimal WithdrawableBalance { get; init; }
+
+    /// <summary>
+    /// 上周同日可提现余额（用于环比）。
+    /// </summary>
+    public decimal WithdrawableBalanceLastWeek { get; init; }
+}
+
+/// <summary>
+/// 收入趋势点快照。
+/// </summary>
+public sealed record FinanceOverviewIncomeTrendPointSnapshot
+{
+    /// <summary>
+    /// 业务日期（UTC 日期）。
+    /// </summary>
+    public required DateTime BusinessDate { get; init; }
+
+    /// <summary>
+    /// 实收金额。
+    /// </summary>
+    public decimal NetReceivedAmount { get; init; }
+}
+
+/// <summary>
+/// 利润趋势点快照。
+/// </summary>
+public sealed record FinanceOverviewProfitTrendPointSnapshot
+{
+    /// <summary>
+    /// 业务日期（UTC 日期）。
+    /// </summary>
+    public required DateTime BusinessDate { get; init; }
+
+    /// <summary>
+    /// 营收金额（支付成功总额）。
+    /// </summary>
+    public decimal RevenueAmount { get; init; }
+
+    /// <summary>
+    /// 成本金额。
+    /// </summary>
+    public decimal CostAmount { get; init; }
+
+    /// <summary>
+    /// 净利润金额。
+    /// </summary>
+    public decimal NetProfitAmount { get; init; }
+}
+
+/// <summary>
+/// 收入构成项快照。
+/// </summary>
+public sealed record FinanceOverviewIncomeCompositionSnapshot
+{
+    /// <summary>
+    /// 渠道。
+    /// </summary>
+    public required DeliveryType Channel { get; init; }
+
+    /// <summary>
+    /// 金额。
+    /// </summary>
+    public decimal Amount { get; init; }
+}
+
+/// <summary>
+/// 成本构成项快照。
+/// </summary>
+public sealed record FinanceOverviewCostCompositionSnapshot
+{
+    /// <summary>
+    /// 分类编码（food/labor/fixed/packaging/platform）。
+    /// </summary>
+    public required string CategoryCode { get; init; }
+
+    /// <summary>
+    /// 金额。
+    /// </summary>
+    public decimal Amount { get; init; }
+}
+
+/// <summary>
+/// TOP 商品快照。
+/// </summary>
+public sealed record FinanceOverviewTopProductSnapshot
+{
+    /// <summary>
+    /// 商品标识。
+    /// </summary>
+    public long ProductId { get; init; }
+
+    /// <summary>
+    /// 商品名称。
+    /// </summary>
+    public required string ProductName { get; init; }
+
+    /// <summary>
+    /// 销量。
+    /// </summary>
+    public int SalesQuantity { get; init; }
+
+    /// <summary>
+    /// 营收金额。
+    /// </summary>
+    public decimal RevenueAmount { get; init; }
+}
+
+/// <summary>
+/// 财务概览页面快照。
+/// </summary>
+public sealed record FinanceOverviewDashboardSnapshot
+{
+    /// <summary>
+    /// 统计维度。
+    /// </summary>
+    public required FinanceCostDimension Dimension { get; init; }
+
+    /// <summary>
+    /// 门店标识（租户维度为空）。
+    /// </summary>
+    public long? StoreId { get; init; }
+
+    /// <summary>
+    /// 核心指标汇总。
+    /// </summary>
+    public required FinanceOverviewSummarySnapshot Summary { get; init; }
+
+    /// <summary>
+    /// 近 30 天收入趋势。
+    /// </summary>
+    public IReadOnlyList<FinanceOverviewIncomeTrendPointSnapshot> IncomeTrend { get; init; } = [];
+
+    /// <summary>
+    /// 近 30 天利润趋势。
+    /// </summary>
+    public IReadOnlyList<FinanceOverviewProfitTrendPointSnapshot> ProfitTrend { get; init; } = [];
+
+    /// <summary>
+    /// 收入构成。
+    /// </summary>
+    public IReadOnlyList<FinanceOverviewIncomeCompositionSnapshot> IncomeComposition { get; init; } = [];
+
+    /// <summary>
+    /// 成本构成。
+    /// </summary>
+    public IReadOnlyList<FinanceOverviewCostCompositionSnapshot> CostComposition { get; init; } = [];
+
+    /// <summary>
+    /// TOP10 商品营收排行。
+    /// </summary>
+    public IReadOnlyList<FinanceOverviewTopProductSnapshot> TopProducts { get; init; } = [];
+
+    /// <summary>
+    /// TOP 榜单统计周期内商品总营收。
+    /// </summary>
+    public decimal TopProductTotalRevenue { get; init; }
+}

src/Domain/TakeoutSaaS.Domain/Finance/Repositories/IFinanceBusinessReportRepository.cs

@@ -0,0 +1,77 @@
+using TakeoutSaaS.Domain.Finance.Enums;
+using TakeoutSaaS.Domain.Finance.Models;
+
+namespace TakeoutSaaS.Domain.Finance.Repositories;
+
+/// <summary>
+/// 经营报表仓储契约。
+/// </summary>
+public interface IFinanceBusinessReportRepository
+{
+    /// <summary>
+    /// 确保门店存在默认成本配置。
+    /// </summary>
+    Task EnsureDefaultCostProfilesAsync(
+        long tenantId,
+        long storeId,
+        CancellationToken cancellationToken = default);
+
+    /// <summary>
+    /// 为指定分页周期补齐快照并排队。
+    /// </summary>
+    Task QueueSnapshotsForPageAsync(
+        long tenantId,
+        long storeId,
+        FinanceBusinessReportPeriodType periodType,
+        int page,
+        int pageSize,
+        CancellationToken cancellationToken = default);
+
+    /// <summary>
+    /// 查询经营报表分页结果。
+    /// </summary>
+    Task<FinanceBusinessReportPageSnapshot> SearchPageAsync(
+        long tenantId,
+        long storeId,
+        FinanceBusinessReportPeriodType periodType,
+        int page,
+        int pageSize,
+        CancellationToken cancellationToken = default);
+
+    /// <summary>
+    /// 查询经营报表详情。
+    /// </summary>
+    Task<FinanceBusinessReportDetailSnapshot?> GetDetailAsync(
+        long tenantId,
+        long storeId,
+        long reportId,
+        bool allowRealtimeBuild,
+        CancellationToken cancellationToken = default);
+
+    /// <summary>
+    /// 查询批量导出详情集合。
+    /// </summary>
+    Task<IReadOnlyList<FinanceBusinessReportDetailSnapshot>> ListBatchDetailsAsync(
+        long tenantId,
+        long storeId,
+        FinanceBusinessReportPeriodType periodType,
+        int page,
+        int pageSize,
+        bool allowRealtimeBuild,
+        CancellationToken cancellationToken = default);
+
+    /// <summary>
+    /// 拉取待处理任务。
+    /// </summary>
+    Task<IReadOnlyList<FinanceBusinessReportPendingSnapshot>> GetPendingSnapshotsAsync(
+        int take,
+        CancellationToken cancellationToken = default);
+
+    /// <summary>
+    /// 执行报表快照生成。
+    /// </summary>
+    Task GenerateSnapshotAsync(
+        long snapshotId,
+        CancellationToken cancellationToken = default);
+}
+

src/Domain/TakeoutSaaS.Domain/Finance/Repositories/IFinanceCostRepository.cs

@@ -0,0 +1,42 @@
+using TakeoutSaaS.Domain.Finance.Enums;
+using TakeoutSaaS.Domain.Finance.Models;
+
+namespace TakeoutSaaS.Domain.Finance.Repositories;
+
+/// <summary>
+/// 成本管理仓储契约。
+/// </summary>
+public interface IFinanceCostRepository
+{
+    /// <summary>
+    /// 获取成本录入页月度快照。
+    /// </summary>
+    Task<FinanceCostMonthSnapshot> GetMonthSnapshotAsync(
+        long tenantId,
+        FinanceCostDimension dimension,
+        long? storeId,
+        DateTime costMonth,
+        CancellationToken cancellationToken = default);
+
+    /// <summary>
+    /// 保存月度成本录入快照。
+    /// </summary>
+    Task SaveMonthSnapshotAsync(
+        long tenantId,
+        FinanceCostDimension dimension,
+        long? storeId,
+        DateTime costMonth,
+        IReadOnlyList<FinanceCostCategorySnapshot> categories,
+        CancellationToken cancellationToken = default);
+
+    /// <summary>
+    /// 获取成本分析页快照。
+    /// </summary>
+    Task<FinanceCostAnalysisSnapshot> GetAnalysisSnapshotAsync(
+        long tenantId,
+        FinanceCostDimension dimension,
+        long? storeId,
+        DateTime costMonth,
+        int trendMonthCount,
+        CancellationToken cancellationToken = default);
+}

src/Domain/TakeoutSaaS.Domain/Finance/Repositories/IFinanceOverviewRepository.cs

@@ -0,0 +1,25 @@
+using TakeoutSaaS.Domain.Finance.Enums;
+using TakeoutSaaS.Domain.Finance.Models;
+
+namespace TakeoutSaaS.Domain.Finance.Repositories;
+
+/// <summary>
+/// 财务概览仓储契约。
+/// </summary>
+public interface IFinanceOverviewRepository
+{
+    /// <summary>
+    /// 获取财务概览页快照。
+    /// </summary>
+    /// <param name="tenantId">租户标识。</param>
+    /// <param name="dimension">统计维度。</param>
+    /// <param name="storeId">门店标识（门店维度必填）。</param>
+    /// <param name="currentUtc">当前 UTC 时间。</param>
+    /// <param name="cancellationToken">取消标记。</param>
+    Task<FinanceOverviewDashboardSnapshot> GetDashboardSnapshotAsync(
+        long tenantId,
+        FinanceCostDimension dimension,
+        long? storeId,
+        DateTime currentUtc,
+        CancellationToken cancellationToken = default);
+}

src/Domain/TakeoutSaaS.Domain/Finance/Services/IFinanceBusinessReportExportService.cs

@@ -0,0 +1,38 @@
+using TakeoutSaaS.Domain.Finance.Models;
+
+namespace TakeoutSaaS.Domain.Finance.Services;
+
+/// <summary>
+/// 经营报表导出服务契约。
+/// </summary>
+public interface IFinanceBusinessReportExportService
+{
+    /// <summary>
+    /// 导出单条报表 PDF。
+    /// </summary>
+    Task<byte[]> ExportSinglePdfAsync(
+        FinanceBusinessReportDetailSnapshot detail,
+        CancellationToken cancellationToken = default);
+
+    /// <summary>
+    /// 导出单条报表 Excel。
+    /// </summary>
+    Task<byte[]> ExportSingleExcelAsync(
+        FinanceBusinessReportDetailSnapshot detail,
+        CancellationToken cancellationToken = default);
+
+    /// <summary>
+    /// 导出批量报表 PDF。
+    /// </summary>
+    Task<byte[]> ExportBatchPdfAsync(
+        IReadOnlyList<FinanceBusinessReportDetailSnapshot> details,
+        CancellationToken cancellationToken = default);
+
+    /// <summary>
+    /// 导出批量报表 Excel。
+    /// </summary>
+    Task<byte[]> ExportBatchExcelAsync(
+        IReadOnlyList<FinanceBusinessReportDetailSnapshot> details,
+        CancellationToken cancellationToken = default);
+}
+

src/Domain/TakeoutSaaS.Domain/Stores/Entities/StoreFee.cs

@@ -23,6 +23,11 @@ public sealed class StoreFee : MultiTenantEntityBase
     /// </summary>
     public decimal BaseDeliveryFee { get; set; } = 0m;
 
+    /// <summary>
+    /// 平台服务费率（%）。
+    /// </summary>
+    public decimal PlatformServiceRate { get; set; } = 0m;
+
     /// <summary>
     /// 打包费模式。
     /// </summary>

src/Domain/TakeoutSaaS.Domain/Tenants/Entities/TenantInvoiceRecord.cs

@@ -0,0 +1,100 @@
+using TakeoutSaaS.Domain.Tenants.Enums;
+using TakeoutSaaS.Shared.Abstractions.Entities;
+
+namespace TakeoutSaaS.Domain.Tenants.Entities;
+
+/// <summary>
+/// 租户发票记录。
+/// </summary>
+public sealed class TenantInvoiceRecord : MultiTenantEntityBase
+{
+    /// <summary>
+    /// 发票号码。
+    /// </summary>
+    public string InvoiceNo { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 申请人。
+    /// </summary>
+    public string ApplicantName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 开票抬头（公司名）。
+    /// </summary>
+    public string CompanyName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 纳税人识别号快照。
+    /// </summary>
+    public string? TaxpayerNumber { get; set; }
+
+    /// <summary>
+    /// 发票类型。
+    /// </summary>
+    public TenantInvoiceType InvoiceType { get; set; } = TenantInvoiceType.Normal;
+
+    /// <summary>
+    /// 开票金额。
+    /// </summary>
+    public decimal Amount { get; set; }
+
+    /// <summary>
+    /// 关联订单号。
+    /// </summary>
+    public string OrderNo { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 接收邮箱。
+    /// </summary>
+    public string? ContactEmail { get; set; }
+
+    /// <summary>
+    /// 联系电话。
+    /// </summary>
+    public string? ContactPhone { get; set; }
+
+    /// <summary>
+    /// 申请备注。
+    /// </summary>
+    public string? ApplyRemark { get; set; }
+
+    /// <summary>
+    /// 发票状态。
+    /// </summary>
+    public TenantInvoiceStatus Status { get; set; } = TenantInvoiceStatus.Pending;
+
+    /// <summary>
+    /// 申请时间（UTC）。
+    /// </summary>
+    public DateTime AppliedAt { get; set; } = DateTime.UtcNow;
+
+    /// <summary>
+    /// 开票时间（UTC）。
+    /// </summary>
+    public DateTime? IssuedAt { get; set; }
+
+    /// <summary>
+    /// 开票人 ID。
+    /// </summary>
+    public long? IssuedByUserId { get; set; }
+
+    /// <summary>
+    /// 开票备注。
+    /// </summary>
+    public string? IssueRemark { get; set; }
+
+    /// <summary>
+    /// 作废时间（UTC）。
+    /// </summary>
+    public DateTime? VoidedAt { get; set; }
+
+    /// <summary>
+    /// 作废人 ID。
+    /// </summary>
+    public long? VoidedByUserId { get; set; }
+
+    /// <summary>
+    /// 作废原因。
+    /// </summary>
+    public string? VoidReason { get; set; }
+}

src/Domain/TakeoutSaaS.Domain/Tenants/Entities/TenantInvoiceSetting.cs

@@ -0,0 +1,59 @@
+using TakeoutSaaS.Shared.Abstractions.Entities;
+
+namespace TakeoutSaaS.Domain.Tenants.Entities;
+
+/// <summary>
+/// 租户发票开票基础设置。
+/// </summary>
+public sealed class TenantInvoiceSetting : MultiTenantEntityBase
+{
+    /// <summary>
+    /// 企业名称。
+    /// </summary>
+    public string CompanyName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 纳税人识别号。
+    /// </summary>
+    public string TaxpayerNumber { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 注册地址。
+    /// </summary>
+    public string? RegisteredAddress { get; set; }
+
+    /// <summary>
+    /// 注册电话。
+    /// </summary>
+    public string? RegisteredPhone { get; set; }
+
+    /// <summary>
+    /// 开户银行。
+    /// </summary>
+    public string? BankName { get; set; }
+
+    /// <summary>
+    /// 银行账号。
+    /// </summary>
+    public string? BankAccount { get; set; }
+
+    /// <summary>
+    /// 是否启用电子普通发票。
+    /// </summary>
+    public bool EnableElectronicNormalInvoice { get; set; } = true;
+
+    /// <summary>
+    /// 是否启用电子专用发票。
+    /// </summary>
+    public bool EnableElectronicSpecialInvoice { get; set; }
+
+    /// <summary>
+    /// 是否启用自动开票。
+    /// </summary>
+    public bool EnableAutoIssue { get; set; }
+
+    /// <summary>
+    /// 自动开票单张最大金额。
+    /// </summary>
+    public decimal AutoIssueMaxAmount { get; set; } = 10_000m;
+}

src/Domain/TakeoutSaaS.Domain/Tenants/Enums/TenantInvoiceStatus.cs

@@ -0,0 +1,22 @@
+namespace TakeoutSaaS.Domain.Tenants.Enums;
+
+/// <summary>
+/// 租户发票状态。
+/// </summary>
+public enum TenantInvoiceStatus
+{
+    /// <summary>
+    /// 待开票。
+    /// </summary>
+    Pending = 1,
+
+    /// <summary>
+    /// 已开票。
+    /// </summary>
+    Issued = 2,
+
+    /// <summary>
+    /// 已作废。
+    /// </summary>
+    Voided = 3
+}

src/Domain/TakeoutSaaS.Domain/Tenants/Enums/TenantInvoiceType.cs

@@ -0,0 +1,17 @@
+namespace TakeoutSaaS.Domain.Tenants.Enums;
+
+/// <summary>
+/// 租户发票类型。
+/// </summary>
+public enum TenantInvoiceType
+{
+    /// <summary>
+    /// 电子普通发票。
+    /// </summary>
+    Normal = 1,
+
+    /// <summary>
+    /// 电子专用发票。
+    /// </summary>
+    Special = 2
+}

src/Domain/TakeoutSaaS.Domain/Tenants/Repositories/ITenantInvoiceRepository.cs

@@ -0,0 +1,104 @@
+using TakeoutSaaS.Domain.Tenants.Entities;
+using TakeoutSaaS.Domain.Tenants.Enums;
+
+namespace TakeoutSaaS.Domain.Tenants.Repositories;
+
+/// <summary>
+/// 租户发票仓储契约。
+/// </summary>
+public interface ITenantInvoiceRepository
+{
+    /// <summary>
+    /// 查询租户发票设置。
+    /// </summary>
+    Task<TenantInvoiceSetting?> GetSettingAsync(long tenantId, CancellationToken cancellationToken = default);
+
+    /// <summary>
+    /// 新增发票设置。
+    /// </summary>
+    Task AddSettingAsync(TenantInvoiceSetting entity, CancellationToken cancellationToken = default);
+
+    /// <summary>
+    /// 更新发票设置。
+    /// </summary>
+    Task UpdateSettingAsync(TenantInvoiceSetting entity, CancellationToken cancellationToken = default);
+
+    /// <summary>
+    /// 分页查询发票记录。
+    /// </summary>
+    Task<(IReadOnlyList<TenantInvoiceRecord> Items, int TotalCount)> SearchRecordsAsync(
+        long tenantId,
+        DateTime? startUtc,
+        DateTime? endUtc,
+        TenantInvoiceStatus? status,
+        TenantInvoiceType? invoiceType,
+        string? keyword,
+        int page,
+        int pageSize,
+        CancellationToken cancellationToken = default);
+
+    /// <summary>
+    /// 获取发票页统计。
+    /// </summary>
+    Task<TenantInvoiceRecordStatsSnapshot> GetStatsAsync(
+        long tenantId,
+        DateTime nowUtc,
+        CancellationToken cancellationToken = default);
+
+    /// <summary>
+    /// 根据标识查询发票记录。
+    /// </summary>
+    Task<TenantInvoiceRecord?> FindRecordByIdAsync(
+        long tenantId,
+        long recordId,
+        CancellationToken cancellationToken = default);
+
+    /// <summary>
+    /// 判断租户下发票号码是否已存在。
+    /// </summary>
+    Task<bool> ExistsInvoiceNoAsync(
+        long tenantId,
+        string invoiceNo,
+        CancellationToken cancellationToken = default);
+
+    /// <summary>
+    /// 新增发票记录。
+    /// </summary>
+    Task AddRecordAsync(TenantInvoiceRecord entity, CancellationToken cancellationToken = default);
+
+    /// <summary>
+    /// 更新发票记录。
+    /// </summary>
+    Task UpdateRecordAsync(TenantInvoiceRecord entity, CancellationToken cancellationToken = default);
+
+    /// <summary>
+    /// 持久化变更。
+    /// </summary>
+    Task SaveChangesAsync(CancellationToken cancellationToken = default);
+}
+
+/// <summary>
+/// 发票页面统计快照。
+/// </summary>
+public sealed record TenantInvoiceRecordStatsSnapshot
+{
+    /// <summary>
+    /// 本月已开票金额。
+    /// </summary>
+    public decimal CurrentMonthIssuedAmount { get; init; }
+
+    /// <summary>
+    /// 本月已开票张数。
+    /// </summary>
+    public int CurrentMonthIssuedCount { get; init; }
+
+    /// <summary>
+    /// 待开票张数。
+    /// </summary>
+    public int PendingCount { get; init; }
+
+    /// <summary>
+    /// 已作废张数。
+    /// </summary>
+    public int VoidedCount { get; init; }
+}

src/Infrastructure/TakeoutSaaS.Infrastructure/App/Extensions/AppServiceCollectionExtensions.cs

@@ -2,6 +2,7 @@ using Microsoft.Extensions.Configuration;
 using Microsoft.Extensions.DependencyInjection;
 using TakeoutSaaS.Application.App.Stores.Services;
 using TakeoutSaaS.Domain.Finance.Repositories;
+using TakeoutSaaS.Domain.Finance.Services;
 using TakeoutSaaS.Domain.Coupons.Repositories;
 using TakeoutSaaS.Domain.Deliveries.Repositories;
 using TakeoutSaaS.Domain.Inventory.Repositories;
@@ -55,6 +56,9 @@ public static class AppServiceCollectionExtensions
         services.AddScoped<IMemberMessageReachRepository, EfMemberMessageReachRepository>();
         services.AddScoped<IStoredCardRepository, EfStoredCardRepository>();
         services.AddScoped<IOrderRepository, EfOrderRepository>();
+        services.AddScoped<IFinanceCostRepository, EfFinanceCostRepository>();
+        services.AddScoped<IFinanceOverviewRepository, EfFinanceOverviewRepository>();
+        services.AddScoped<IFinanceBusinessReportRepository, EfFinanceBusinessReportRepository>();
         services.AddScoped<IFinanceTransactionRepository, EfFinanceTransactionRepository>();
         services.AddScoped<IPaymentRepository, EfPaymentRepository>();
         services.AddScoped<IDeliveryRepository, EfDeliveryRepository>();
@@ -68,6 +72,7 @@ public static class AppServiceCollectionExtensions
         services.AddScoped<ITenantQuotaUsageRepository, EfTenantQuotaUsageRepository>();
         services.AddScoped<ITenantQuotaUsageHistoryRepository, EfTenantQuotaUsageHistoryRepository>();
         services.AddScoped<ITenantVisibilityRoleRuleRepository, TenantVisibilityRoleRuleRepository>();
+        services.AddScoped<ITenantInvoiceRepository, EfTenantInvoiceRepository>();
         services.AddScoped<IInventoryRepository, EfInventoryRepository>();
         services.AddScoped<IQuotaPackageRepository, EfQuotaPackageRepository>();
         services.AddScoped<IStatisticsRepository, EfStatisticsRepository>();
@@ -78,6 +83,7 @@ public static class AppServiceCollectionExtensions
         services.AddScoped<IBillingDomainService, BillingDomainService>();
         services.AddScoped<IBillingExportService, BillingExportService>();
         services.AddScoped<IMerchantExportService, MerchantExportService>();
+        services.AddScoped<IFinanceBusinessReportExportService, FinanceBusinessReportExportService>();
 
         // 2. (空行后) 门店配置服务
         services.AddScoped<IGeoJsonValidationService, GeoJsonValidationService>();

src/Infrastructure/TakeoutSaaS.Infrastructure/App/Persistence/TakeoutAppDbContext.cs

@@ -8,6 +8,7 @@ using TakeoutSaaS.Domain.Deliveries.Entities;
 using TakeoutSaaS.Domain.Distribution.Entities;
 using TakeoutSaaS.Domain.Common.Enums;
 using TakeoutSaaS.Domain.Engagement.Entities;
+using TakeoutSaaS.Domain.Finance.Entities;
 using TakeoutSaaS.Domain.GroupBuying.Entities;
 using TakeoutSaaS.Domain.Inventory.Entities;
 using TakeoutSaaS.Domain.Membership.Entities;
@@ -94,6 +95,34 @@ public sealed class TakeoutAppDbContext(
     /// </summary>
     public DbSet<TenantVisibilityRoleRule> TenantVisibilityRoleRules => Set<TenantVisibilityRoleRule>();
     /// <summary>
+    /// 租户发票设置。
+    /// </summary>
+    public DbSet<TenantInvoiceSetting> TenantInvoiceSettings => Set<TenantInvoiceSetting>();
+    /// <summary>
+    /// 租户发票记录。
+    /// </summary>
+    public DbSet<TenantInvoiceRecord> TenantInvoiceRecords => Set<TenantInvoiceRecord>();
+    /// <summary>
+    /// 经营报表快照。
+    /// </summary>
+    public DbSet<FinanceBusinessReportSnapshot> FinanceBusinessReportSnapshots => Set<FinanceBusinessReportSnapshot>();
+    /// <summary>
+    /// 成本配置。
+    /// </summary>
+    public DbSet<FinanceCostProfile> FinanceCostProfiles => Set<FinanceCostProfile>();
+    /// <summary>
+    /// 成本日覆盖。
+    /// </summary>
+    public DbSet<FinanceCostDailyOverride> FinanceCostDailyOverrides => Set<FinanceCostDailyOverride>();
+    /// <summary>
+    /// 成本录入汇总。
+    /// </summary>
+    public DbSet<FinanceCostEntry> FinanceCostEntries => Set<FinanceCostEntry>();
+    /// <summary>
+    /// 成本录入明细。
+    /// </summary>
+    public DbSet<FinanceCostEntryItem> FinanceCostEntryItems => Set<FinanceCostEntryItem>();
+    /// <summary>
     /// 配额包定义。
     /// </summary>
     public DbSet<QuotaPackage> QuotaPackages => Set<QuotaPackage>();
@@ -525,6 +554,13 @@ public sealed class TakeoutAppDbContext(
         ConfigureTenantAnnouncementRead(modelBuilder.Entity<TenantAnnouncementRead>());
         ConfigureTenantVerificationProfile(modelBuilder.Entity<TenantVerificationProfile>());
         ConfigureTenantVisibilityRoleRule(modelBuilder.Entity<TenantVisibilityRoleRule>());
+        ConfigureTenantInvoiceSetting(modelBuilder.Entity<TenantInvoiceSetting>());
+        ConfigureTenantInvoiceRecord(modelBuilder.Entity<TenantInvoiceRecord>());
+        ConfigureFinanceBusinessReportSnapshot(modelBuilder.Entity<FinanceBusinessReportSnapshot>());
+        ConfigureFinanceCostProfile(modelBuilder.Entity<FinanceCostProfile>());
+        ConfigureFinanceCostDailyOverride(modelBuilder.Entity<FinanceCostDailyOverride>());
+        ConfigureFinanceCostEntry(modelBuilder.Entity<FinanceCostEntry>());
+        ConfigureFinanceCostEntryItem(modelBuilder.Entity<FinanceCostEntryItem>());
         ConfigureQuotaPackage(modelBuilder.Entity<QuotaPackage>());
         ConfigureTenantQuotaPackagePurchase(modelBuilder.Entity<TenantQuotaPackagePurchase>());
         ConfigureMerchantDocument(modelBuilder.Entity<MerchantDocument>());
@@ -774,6 +810,7 @@ public sealed class TakeoutAppDbContext(
         builder.Property(x => x.StoreId).IsRequired();
         builder.Property(x => x.MinimumOrderAmount).HasPrecision(10, 2);
         builder.Property(x => x.BaseDeliveryFee).HasPrecision(10, 2);
+        builder.Property(x => x.PlatformServiceRate).HasPrecision(5, 2);
         builder.Property(x => x.PackagingFeeMode).HasConversion<int>();
         builder.Property(x => x.OrderPackagingFeeMode).HasConversion<int>();
         builder.Property(x => x.FixedPackagingFee).HasPrecision(10, 2);
@@ -1042,6 +1079,154 @@ public sealed class TakeoutAppDbContext(
         builder.HasIndex(x => x.TenantId).IsUnique();
     }
 
+    private static void ConfigureTenantInvoiceSetting(EntityTypeBuilder<TenantInvoiceSetting> builder)
+    {
+        builder.ToTable("finance_invoice_settings");
+        builder.HasKey(x => x.Id);
+        builder.Property(x => x.TenantId).IsRequired();
+        builder.Property(x => x.CompanyName).HasMaxLength(128).IsRequired();
+        builder.Property(x => x.TaxpayerNumber).HasMaxLength(64).IsRequired();
+        builder.Property(x => x.RegisteredAddress).HasMaxLength(256);
+        builder.Property(x => x.RegisteredPhone).HasMaxLength(32);
+        builder.Property(x => x.BankName).HasMaxLength(128);
+        builder.Property(x => x.BankAccount).HasMaxLength(64);
+        builder.Property(x => x.EnableElectronicNormalInvoice).IsRequired();
+        builder.Property(x => x.EnableElectronicSpecialInvoice).IsRequired();
+        builder.Property(x => x.EnableAutoIssue).IsRequired();
+        builder.Property(x => x.AutoIssueMaxAmount).HasPrecision(18, 2).IsRequired();
+
+        builder.HasIndex(x => x.TenantId).IsUnique();
+    }
+
+    private static void ConfigureTenantInvoiceRecord(EntityTypeBuilder<TenantInvoiceRecord> builder)
+    {
+        builder.ToTable("finance_invoice_records");
+        builder.HasKey(x => x.Id);
+        builder.Property(x => x.TenantId).IsRequired();
+        builder.Property(x => x.InvoiceNo).HasMaxLength(32).IsRequired();
+        builder.Property(x => x.ApplicantName).HasMaxLength(64).IsRequired();
+        builder.Property(x => x.CompanyName).HasMaxLength(128).IsRequired();
+        builder.Property(x => x.TaxpayerNumber).HasMaxLength(64);
+        builder.Property(x => x.InvoiceType).HasConversion<int>().IsRequired();
+        builder.Property(x => x.Amount).HasPrecision(18, 2).IsRequired();
+        builder.Property(x => x.OrderNo).HasMaxLength(32).IsRequired();
+        builder.Property(x => x.ContactEmail).HasMaxLength(128);
+        builder.Property(x => x.ContactPhone).HasMaxLength(32);
+        builder.Property(x => x.ApplyRemark).HasMaxLength(256);
+        builder.Property(x => x.Status).HasConversion<int>().IsRequired();
+        builder.Property(x => x.AppliedAt).IsRequired();
+        builder.Property(x => x.IssueRemark).HasMaxLength(256);
+        builder.Property(x => x.VoidReason).HasMaxLength(256);
+
+        builder.HasIndex(x => new { x.TenantId, x.InvoiceNo }).IsUnique();
+        builder.HasIndex(x => new { x.TenantId, x.OrderNo });
+        builder.HasIndex(x => new { x.TenantId, x.Status, x.AppliedAt });
+        builder.HasIndex(x => new { x.TenantId, x.Status, x.IssuedAt });
+        builder.HasIndex(x => new { x.TenantId, x.InvoiceType, x.AppliedAt });
+    }
+
+    private static void ConfigureFinanceBusinessReportSnapshot(EntityTypeBuilder<FinanceBusinessReportSnapshot> builder)
+    {
+        builder.ToTable("finance_business_report_snapshots");
+        builder.HasKey(x => x.Id);
+        builder.Property(x => x.TenantId).IsRequired();
+        builder.Property(x => x.StoreId).IsRequired();
+        builder.Property(x => x.PeriodType).HasConversion<int>().IsRequired();
+        builder.Property(x => x.PeriodStartAt).IsRequired();
+        builder.Property(x => x.PeriodEndAt).IsRequired();
+        builder.Property(x => x.Status).HasConversion<int>().IsRequired();
+        builder.Property(x => x.RevenueAmount).HasPrecision(18, 2);
+        builder.Property(x => x.OrderCount).IsRequired();
+        builder.Property(x => x.AverageOrderValue).HasPrecision(18, 2);
+        builder.Property(x => x.RefundRate).HasPrecision(9, 4);
+        builder.Property(x => x.CostTotalAmount).HasPrecision(18, 2);
+        builder.Property(x => x.NetProfitAmount).HasPrecision(18, 2);
+        builder.Property(x => x.ProfitRate).HasPrecision(9, 4);
+        builder.Property(x => x.KpiComparisonJson).HasColumnType("text").IsRequired();
+        builder.Property(x => x.IncomeBreakdownJson).HasColumnType("text").IsRequired();
+        builder.Property(x => x.CostBreakdownJson).HasColumnType("text").IsRequired();
+        builder.Property(x => x.LastError).HasMaxLength(1024);
+        builder.Property(x => x.HangfireJobId).HasMaxLength(64);
+        builder.Property(x => x.RetryCount).HasDefaultValue(0);
+
+        builder.HasIndex(x => new { x.TenantId, x.StoreId, x.PeriodType, x.PeriodStartAt }).IsUnique();
+        builder.HasIndex(x => new { x.TenantId, x.StoreId, x.PeriodType, x.Status, x.PeriodStartAt });
+        builder.HasIndex(x => new { x.TenantId, x.Status, x.CreatedAt });
+    }
+
+    private static void ConfigureFinanceCostProfile(EntityTypeBuilder<FinanceCostProfile> builder)
+    {
+        builder.ToTable("finance_cost_profiles");
+        builder.HasKey(x => x.Id);
+        builder.Property(x => x.TenantId).IsRequired();
+        builder.Property(x => x.StoreId).IsRequired();
+        builder.Property(x => x.Category).HasConversion<int>().IsRequired();
+        builder.Property(x => x.CalcMode).HasConversion<int>().IsRequired();
+        builder.Property(x => x.Ratio).HasPrecision(9, 6).IsRequired();
+        builder.Property(x => x.FixedDailyAmount).HasPrecision(18, 2).IsRequired();
+        builder.Property(x => x.EffectiveFrom).IsRequired();
+        builder.Property(x => x.EffectiveTo);
+        builder.Property(x => x.IsEnabled).IsRequired();
+        builder.Property(x => x.SortOrder).HasDefaultValue(100);
+
+        builder.HasIndex(x => new { x.TenantId, x.StoreId, x.Category, x.EffectiveFrom, x.EffectiveTo });
+        builder.HasIndex(x => new { x.TenantId, x.StoreId, x.IsEnabled, x.SortOrder });
+    }
+
+    private static void ConfigureFinanceCostDailyOverride(EntityTypeBuilder<FinanceCostDailyOverride> builder)
+    {
+        builder.ToTable("finance_cost_daily_overrides");
+        builder.HasKey(x => x.Id);
+        builder.Property(x => x.TenantId).IsRequired();
+        builder.Property(x => x.StoreId).IsRequired();
+        builder.Property(x => x.BusinessDate).IsRequired();
+        builder.Property(x => x.Category).HasConversion<int>().IsRequired();
+        builder.Property(x => x.Amount).HasPrecision(18, 2).IsRequired();
+        builder.Property(x => x.Remark).HasMaxLength(256);
+
+        builder.HasIndex(x => new { x.TenantId, x.StoreId, x.BusinessDate, x.Category }).IsUnique();
+        builder.HasIndex(x => new { x.TenantId, x.StoreId, x.BusinessDate });
+    }
+    private static void ConfigureFinanceCostEntry(EntityTypeBuilder<FinanceCostEntry> builder)
+    {
+        builder.ToTable("finance_cost_entries");
+        builder.HasKey(x => x.Id);
+        builder.Property(x => x.TenantId).IsRequired();
+        builder.Property(x => x.Dimension).HasConversion<int>().IsRequired();
+        builder.Property(x => x.StoreId);
+        builder.Property(x => x.CostMonth).IsRequired();
+        builder.Property(x => x.Category).HasConversion<int>().IsRequired();
+        builder.Property(x => x.TotalAmount).HasPrecision(18, 2);
+
+        builder.HasIndex(x => new { x.TenantId, x.Dimension, x.StoreId, x.CostMonth, x.Category }).IsUnique();
+        builder.HasIndex(x => new { x.TenantId, x.Dimension, x.StoreId, x.CostMonth });
+    }
+
+    private static void ConfigureFinanceCostEntryItem(EntityTypeBuilder<FinanceCostEntryItem> builder)
+    {
+        builder.ToTable("finance_cost_entry_items");
+        builder.HasKey(x => x.Id);
+        builder.Property(x => x.TenantId).IsRequired();
+        builder.Property(x => x.EntryId).IsRequired();
+        builder.Property(x => x.Dimension).HasConversion<int>().IsRequired();
+        builder.Property(x => x.StoreId);
+        builder.Property(x => x.CostMonth).IsRequired();
+        builder.Property(x => x.Category).HasConversion<int>().IsRequired();
+        builder.Property(x => x.ItemName).HasMaxLength(64).IsRequired();
+        builder.Property(x => x.Amount).HasPrecision(18, 2);
+        builder.Property(x => x.Quantity).HasPrecision(18, 2);
+        builder.Property(x => x.UnitPrice).HasPrecision(18, 2);
+        builder.Property(x => x.SortOrder).HasDefaultValue(100);
+
+        builder.HasOne<FinanceCostEntry>()
+            .WithMany()
+            .HasForeignKey(x => x.EntryId)
+            .OnDelete(DeleteBehavior.Cascade);
+
+        builder.HasIndex(x => x.EntryId);
+        builder.HasIndex(x => new { x.TenantId, x.Dimension, x.StoreId, x.CostMonth, x.Category, x.SortOrder });
+    }
+
     private static void ConfigureTenantAnnouncement(EntityTypeBuilder<TenantAnnouncement> builder)
     {
         builder.ToTable("tenant_announcements");
@@ -2262,4 +2447,3 @@ public sealed class TakeoutAppDbContext(
         builder.HasIndex(x => new { x.TenantId, x.QuotaPackageId, x.PurchasedAt });
     }
 }
-

src/Infrastructure/TakeoutSaaS.Infrastructure/App/Repositories/EfFinanceBusinessReportRepository.cs

@@ -0,0 +1,761 @@
+using System.Text.Json;
+using Microsoft.EntityFrameworkCore;
+using TakeoutSaaS.Domain.Finance.Entities;
+using TakeoutSaaS.Domain.Finance.Enums;
+using TakeoutSaaS.Domain.Finance.Models;
+using TakeoutSaaS.Domain.Finance.Repositories;
+using TakeoutSaaS.Domain.Orders.Enums;
+using TakeoutSaaS.Domain.Payments.Enums;
+using TakeoutSaaS.Infrastructure.App.Persistence;
+using TakeoutSaaS.Shared.Abstractions.Tenancy;
+
+namespace TakeoutSaaS.Infrastructure.App.Repositories;
+
+/// <summary>
+/// 经营报表 EF Core 仓储实现。
+/// </summary>
+public sealed class EfFinanceBusinessReportRepository(
+    TakeoutAppDbContext context,
+    ITenantContextAccessor tenantContextAccessor) : IFinanceBusinessReportRepository
+{
+    private static readonly JsonSerializerOptions JsonOptions = new(JsonSerializerDefaults.Web);
+    private static readonly FinanceCostCategory[] CostCategoryOrder =
+    [
+        FinanceCostCategory.FoodMaterial,
+        FinanceCostCategory.Labor,
+        FinanceCostCategory.FixedExpense,
+        FinanceCostCategory.PackagingConsumable
+    ];
+    private static readonly DeliveryType[] IncomeChannelOrder =
+    [
+        DeliveryType.Delivery,
+        DeliveryType.Pickup,
+        DeliveryType.DineIn
+    ];
+    private static readonly IReadOnlyDictionary<FinanceCostCategory, (FinanceCostCalcMode Mode, decimal Ratio, decimal Fixed)> DefaultCostProfileMap =
+        new Dictionary<FinanceCostCategory, (FinanceCostCalcMode, decimal, decimal)>
+        {
+            [FinanceCostCategory.FoodMaterial] = (FinanceCostCalcMode.Ratio, 0.36m, 0m),
+            [FinanceCostCategory.Labor] = (FinanceCostCalcMode.Ratio, 0.19m, 0m),
+            [FinanceCostCategory.FixedExpense] = (FinanceCostCalcMode.FixedDaily, 0m, 190m),
+            [FinanceCostCategory.PackagingConsumable] = (FinanceCostCalcMode.Ratio, 0.04m, 0m)
+        };
+
+    /// <inheritdoc />
+    public async Task EnsureDefaultCostProfilesAsync(long tenantId, long storeId, CancellationToken cancellationToken = default)
+    {
+        if (tenantId <= 0 || storeId <= 0)
+        {
+            return;
+        }
+
+        var existing = await context.FinanceCostProfiles
+            .AsNoTracking()
+            .Where(item => item.TenantId == tenantId && item.StoreId == storeId && item.DeletedAt == null)
+            .Select(item => item.Category)
+            .Distinct()
+            .ToListAsync(cancellationToken);
+        var missing = CostCategoryOrder.Where(item => !existing.Contains(item)).ToList();
+        if (missing.Count == 0)
+        {
+            return;
+        }
+
+        var effectiveFrom = new DateTime(2020, 1, 1, 0, 0, 0, DateTimeKind.Utc);
+        var entities = missing.Select((category, index) =>
+        {
+            var profile = DefaultCostProfileMap[category];
+            return new FinanceCostProfile
+            {
+                TenantId = tenantId,
+                StoreId = storeId,
+                Category = category,
+                CalcMode = profile.Mode,
+                Ratio = profile.Ratio,
+                FixedDailyAmount = profile.Fixed,
+                EffectiveFrom = effectiveFrom,
+                IsEnabled = true,
+                SortOrder = (index + 1) * 10
+            };
+        }).ToList();
+
+        await context.FinanceCostProfiles.AddRangeAsync(entities, cancellationToken);
+        await context.SaveChangesAsync(cancellationToken);
+    }
+
+    /// <inheritdoc />
+    public async Task QueueSnapshotsForPageAsync(long tenantId, long storeId, FinanceBusinessReportPeriodType periodType, int page, int pageSize, CancellationToken cancellationToken = default)
+    {
+        if (tenantId <= 0 || storeId <= 0)
+        {
+            return;
+        }
+
+        var now = DateTime.UtcNow;
+        var periods = BuildPagedPeriods(periodType, page, pageSize, now);
+        var starts = periods.Select(item => item.StartAt).ToHashSet();
+        var existing = await context.FinanceBusinessReportSnapshots
+            .Where(item =>
+                item.TenantId == tenantId &&
+                item.StoreId == storeId &&
+                item.PeriodType == periodType &&
+                item.DeletedAt == null &&
+                starts.Contains(item.PeriodStartAt))
+            .OrderByDescending(item => item.Id)
+            .ToListAsync(cancellationToken);
+        var map = existing.GroupBy(item => item.PeriodStartAt).ToDictionary(group => group.Key, group => group.First());
+
+        var changed = false;
+        foreach (var period in periods)
+        {
+            if (!map.TryGetValue(period.StartAt, out var snapshot))
+            {
+                await context.FinanceBusinessReportSnapshots.AddAsync(new FinanceBusinessReportSnapshot
+                {
+                    TenantId = tenantId,
+                    StoreId = storeId,
+                    PeriodType = periodType,
+                    PeriodStartAt = period.StartAt,
+                    PeriodEndAt = period.EndAt,
+                    Status = FinanceBusinessReportStatus.Queued
+                }, cancellationToken);
+                changed = true;
+                continue;
+            }
+
+            if (snapshot.PeriodEndAt != period.EndAt)
+            {
+                snapshot.PeriodEndAt = period.EndAt;
+                changed = true;
+            }
+
+            if (snapshot.Status == FinanceBusinessReportStatus.Failed && snapshot.RetryCount < 5)
+            {
+                snapshot.Status = FinanceBusinessReportStatus.Queued;
+                snapshot.LastError = null;
+                changed = true;
+            }
+
+            if (now >= period.StartAt
+                && now < period.EndAt
+                && snapshot.Status == FinanceBusinessReportStatus.Succeeded
+                && (!snapshot.FinishedAt.HasValue || snapshot.FinishedAt.Value.AddMinutes(30) <= now))
+            {
+                snapshot.Status = FinanceBusinessReportStatus.Queued;
+                snapshot.StartedAt = null;
+                snapshot.FinishedAt = null;
+                snapshot.LastError = null;
+                changed = true;
+            }
+        }
+
+        if (changed)
+        {
+            await context.SaveChangesAsync(cancellationToken);
+        }
+    }
+
+    /// <inheritdoc />
+    public async Task<FinanceBusinessReportPageSnapshot> SearchPageAsync(long tenantId, long storeId, FinanceBusinessReportPeriodType periodType, int page, int pageSize, CancellationToken cancellationToken = default)
+    {
+        var normalizedPage = Math.Max(1, page);
+        var normalizedPageSize = Math.Clamp(pageSize, 1, 200);
+        var query = context.FinanceBusinessReportSnapshots
+            .AsNoTracking()
+            .Where(item =>
+                item.TenantId == tenantId &&
+                item.StoreId == storeId &&
+                item.PeriodType == periodType &&
+                item.DeletedAt == null);
+
+        var totalCount = await query.CountAsync(cancellationToken);
+        if (totalCount == 0)
+        {
+            return new FinanceBusinessReportPageSnapshot();
+        }
+
+        var items = await query
+            .OrderByDescending(item => item.PeriodStartAt)
+            .ThenByDescending(item => item.Id)
+            .Skip((normalizedPage - 1) * normalizedPageSize)
+            .Take(normalizedPageSize)
+            .Select(item => new FinanceBusinessReportListItemSnapshot
+            {
+                ReportId = item.Id,
+                PeriodType = item.PeriodType,
+                PeriodStartAt = item.PeriodStartAt,
+                PeriodEndAt = item.PeriodEndAt,
+                Status = item.Status,
+                RevenueAmount = item.RevenueAmount,
+                OrderCount = item.OrderCount,
+                AverageOrderValue = item.AverageOrderValue,
+                RefundRate = item.RefundRate,
+                CostTotalAmount = item.CostTotalAmount,
+                NetProfitAmount = item.NetProfitAmount,
+                ProfitRate = item.ProfitRate
+            })
+            .ToListAsync(cancellationToken);
+
+        return new FinanceBusinessReportPageSnapshot
+        {
+            Items = items,
+            TotalCount = totalCount
+        };
+    }
+
+    /// <inheritdoc />
+    public async Task<FinanceBusinessReportDetailSnapshot?> GetDetailAsync(long tenantId, long storeId, long reportId, bool allowRealtimeBuild, CancellationToken cancellationToken = default)
+    {
+        var snapshot = await context.FinanceBusinessReportSnapshots
+            .AsNoTracking()
+            .FirstOrDefaultAsync(item => item.TenantId == tenantId && item.StoreId == storeId && item.Id == reportId && item.DeletedAt == null, cancellationToken);
+        if (snapshot is null)
+        {
+            return null;
+        }
+
+        if (allowRealtimeBuild && snapshot.Status != FinanceBusinessReportStatus.Succeeded)
+        {
+            await GenerateSnapshotAsync(reportId, cancellationToken);
+            snapshot = await context.FinanceBusinessReportSnapshots
+                .AsNoTracking()
+                .FirstOrDefaultAsync(item => item.TenantId == tenantId && item.StoreId == storeId && item.Id == reportId && item.DeletedAt == null, cancellationToken);
+            if (snapshot is null)
+            {
+                return null;
+            }
+        }
+
+        return new FinanceBusinessReportDetailSnapshot
+        {
+            ReportId = snapshot.Id,
+            StoreId = snapshot.StoreId,
+            PeriodType = snapshot.PeriodType,
+            PeriodStartAt = snapshot.PeriodStartAt,
+            PeriodEndAt = snapshot.PeriodEndAt,
+            Status = snapshot.Status,
+            RevenueAmount = snapshot.RevenueAmount,
+            OrderCount = snapshot.OrderCount,
+            AverageOrderValue = snapshot.AverageOrderValue,
+            RefundRate = snapshot.RefundRate,
+            CostTotalAmount = snapshot.CostTotalAmount,
+            NetProfitAmount = snapshot.NetProfitAmount,
+            ProfitRate = snapshot.ProfitRate,
+            Kpis = Deserialize<FinanceBusinessReportKpiSnapshot>(snapshot.KpiComparisonJson),
+            IncomeBreakdowns = Deserialize<FinanceBusinessReportBreakdownSnapshot>(snapshot.IncomeBreakdownJson),
+            CostBreakdowns = Deserialize<FinanceBusinessReportBreakdownSnapshot>(snapshot.CostBreakdownJson)
+        };
+    }
+
+    /// <inheritdoc />
+    public async Task<IReadOnlyList<FinanceBusinessReportDetailSnapshot>> ListBatchDetailsAsync(long tenantId, long storeId, FinanceBusinessReportPeriodType periodType, int page, int pageSize, bool allowRealtimeBuild, CancellationToken cancellationToken = default)
+    {
+        var normalizedPage = Math.Max(1, page);
+        var normalizedPageSize = Math.Clamp(pageSize, 1, 200);
+        var reportIds = await context.FinanceBusinessReportSnapshots
+            .AsNoTracking()
+            .Where(item => item.TenantId == tenantId && item.StoreId == storeId && item.PeriodType == periodType && item.DeletedAt == null)
+            .OrderByDescending(item => item.PeriodStartAt)
+            .ThenByDescending(item => item.Id)
+            .Skip((normalizedPage - 1) * normalizedPageSize)
+            .Take(normalizedPageSize)
+            .Select(item => item.Id)
+            .ToListAsync(cancellationToken);
+
+        var list = new List<FinanceBusinessReportDetailSnapshot>(reportIds.Count);
+        foreach (var reportId in reportIds)
+        {
+            var detail = await GetDetailAsync(tenantId, storeId, reportId, allowRealtimeBuild, cancellationToken);
+            if (detail is not null)
+            {
+                list.Add(detail);
+            }
+        }
+
+        return list;
+    }
+
+    /// <inheritdoc />
+    public async Task<IReadOnlyList<FinanceBusinessReportPendingSnapshot>> GetPendingSnapshotsAsync(int take, CancellationToken cancellationToken = default)
+    {
+        var normalizedTake = Math.Clamp(take, 1, 200);
+        if ((tenantContextAccessor.Current?.TenantId ?? 0) != 0)
+        {
+            return await QueryPendingAsync(normalizedTake, cancellationToken);
+        }
+
+        var tenantIds = await context.Tenants.AsNoTracking().Where(item => item.DeletedAt == null && item.Id > 0).Select(item => item.Id).ToListAsync(cancellationToken);
+        var pending = new List<(long SnapshotId, long TenantId, DateTime CreatedAt)>();
+        foreach (var tenantId in tenantIds)
+        {
+            using (tenantContextAccessor.EnterTenantScope(tenantId, "finance-report"))
+            {
+                var rows = await context.FinanceBusinessReportSnapshots
+                    .AsNoTracking()
+                    .Where(item =>
+                        item.DeletedAt == null &&
+                        (item.Status == FinanceBusinessReportStatus.Queued || (item.Status == FinanceBusinessReportStatus.Failed && item.RetryCount < 3)))
+                    .OrderBy(item => item.CreatedAt)
+                    .ThenBy(item => item.Id)
+                    .Take(normalizedTake)
+                    .Select(item => new { item.Id, item.TenantId, item.CreatedAt })
+                    .ToListAsync(cancellationToken);
+                pending.AddRange(rows.Select(item => (item.Id, item.TenantId, item.CreatedAt)));
+            }
+        }
+
+        return pending.OrderBy(item => item.CreatedAt).ThenBy(item => item.SnapshotId).Take(normalizedTake).Select(item => new FinanceBusinessReportPendingSnapshot { SnapshotId = item.SnapshotId, TenantId = item.TenantId }).ToList();
+    }
+
+    /// <inheritdoc />
+    public async Task GenerateSnapshotAsync(long snapshotId, CancellationToken cancellationToken = default)
+    {
+        var snapshot = await context.FinanceBusinessReportSnapshots.FirstOrDefaultAsync(item => item.Id == snapshotId && item.DeletedAt == null, cancellationToken);
+        if (snapshot is null)
+        {
+            return;
+        }
+
+        if (snapshot.Status == FinanceBusinessReportStatus.Running
+            && snapshot.StartedAt.HasValue
+            && snapshot.StartedAt.Value.AddMinutes(10) > DateTime.UtcNow)
+        {
+            return;
+        }
+
+        snapshot.Status = FinanceBusinessReportStatus.Running;
+        snapshot.StartedAt = DateTime.UtcNow;
+        snapshot.LastError = null;
+        await context.SaveChangesAsync(cancellationToken);
+
+        try
+        {
+            await EnsureDefaultCostProfilesAsync(snapshot.TenantId, snapshot.StoreId, cancellationToken);
+            var report = await BuildComputedSnapshotAsync(snapshot.TenantId, snapshot.StoreId, snapshot.PeriodType, snapshot.PeriodStartAt, snapshot.PeriodEndAt, cancellationToken);
+            snapshot.RevenueAmount = report.RevenueAmount;
+            snapshot.OrderCount = report.OrderCount;
+            snapshot.AverageOrderValue = report.AverageOrderValue;
+            snapshot.RefundRate = report.RefundRate;
+            snapshot.CostTotalAmount = report.CostTotalAmount;
+            snapshot.NetProfitAmount = report.NetProfitAmount;
+            snapshot.ProfitRate = report.ProfitRate;
+            snapshot.KpiComparisonJson = JsonSerializer.Serialize(report.Kpis, JsonOptions);
+            snapshot.IncomeBreakdownJson = JsonSerializer.Serialize(report.IncomeBreakdowns, JsonOptions);
+            snapshot.CostBreakdownJson = JsonSerializer.Serialize(report.CostBreakdowns, JsonOptions);
+            snapshot.Status = FinanceBusinessReportStatus.Succeeded;
+            snapshot.FinishedAt = DateTime.UtcNow;
+            snapshot.LastError = null;
+        }
+        catch (Exception ex)
+        {
+            snapshot.Status = FinanceBusinessReportStatus.Failed;
+            snapshot.FinishedAt = DateTime.UtcNow;
+            snapshot.RetryCount += 1;
+            snapshot.LastError = ex.Message[..Math.Min(1024, ex.Message.Length)];
+        }
+
+        await context.SaveChangesAsync(cancellationToken);
+    }
+
+    private async Task<IReadOnlyList<FinanceBusinessReportPendingSnapshot>> QueryPendingAsync(int take, CancellationToken cancellationToken)
+    {
+        return await context.FinanceBusinessReportSnapshots
+            .AsNoTracking()
+            .Where(item =>
+                item.DeletedAt == null &&
+                (item.Status == FinanceBusinessReportStatus.Queued
+                    || (item.Status == FinanceBusinessReportStatus.Failed && item.RetryCount < 3)))
+            .OrderBy(item => item.CreatedAt)
+            .ThenBy(item => item.Id)
+            .Take(take)
+            .Select(item => new FinanceBusinessReportPendingSnapshot
+            {
+                SnapshotId = item.Id,
+                TenantId = item.TenantId
+            })
+            .ToListAsync(cancellationToken);
+    }
+
+    private async Task<ComputedReportSnapshot> BuildComputedSnapshotAsync(
+        long tenantId,
+        long storeId,
+        FinanceBusinessReportPeriodType periodType,
+        DateTime startAt,
+        DateTime endAt,
+        CancellationToken cancellationToken)
+    {
+        var current = await BuildRawMetricsAsync(tenantId, storeId, startAt, endAt, cancellationToken);
+        var previous = ResolvePreviousPeriod(periodType, startAt, endAt);
+        var yearAgo = (startAt.AddYears(-1), endAt.AddYears(-1));
+        var mom = await BuildRawMetricsAsync(tenantId, storeId, previous.StartAt, previous.EndAt, cancellationToken);
+        var yoy = await BuildRawMetricsAsync(tenantId, storeId, yearAgo.Item1, yearAgo.Item2, cancellationToken);
+
+        return current with
+        {
+            Kpis = BuildKpis(current, mom, yoy)
+        };
+    }
+
+    private async Task<ComputedReportSnapshot> BuildRawMetricsAsync(
+        long tenantId,
+        long storeId,
+        DateTime startAt,
+        DateTime endAt,
+        CancellationToken cancellationToken)
+    {
+        var summary = await QueryRevenueSummaryAsync(tenantId, storeId, startAt, endAt, cancellationToken);
+        var averageOrderValue = summary.OrderCount <= 0 ? 0m : RoundMoney(summary.RevenueAmount / summary.OrderCount);
+        var refundRate = summary.OrderCount <= 0 ? 0m : RoundRatio((decimal)summary.RefundOrderCount / summary.OrderCount);
+        var incomeBreakdowns = await QueryIncomeBreakdownsAsync(tenantId, storeId, startAt, endAt, summary.RevenueAmount, cancellationToken);
+        var dailyRevenueMap = await QueryDailyRevenueMapAsync(tenantId, storeId, startAt, endAt, cancellationToken);
+        var costBreakdowns = await BuildCostBreakdownsAsync(tenantId, storeId, startAt, endAt, dailyRevenueMap, cancellationToken);
+        var costTotalAmount = RoundMoney(costBreakdowns.Sum(item => item.Amount));
+        var netProfitAmount = RoundMoney(summary.RevenueAmount - costTotalAmount);
+        var profitRate = summary.RevenueAmount <= 0 ? 0m : RoundRatio(netProfitAmount / summary.RevenueAmount);
+
+        return new ComputedReportSnapshot
+        {
+            RevenueAmount = summary.RevenueAmount,
+            OrderCount = summary.OrderCount,
+            AverageOrderValue = averageOrderValue,
+            RefundRate = refundRate,
+            CostTotalAmount = costTotalAmount,
+            NetProfitAmount = netProfitAmount,
+            ProfitRate = profitRate,
+            Kpis = [],
+            IncomeBreakdowns = incomeBreakdowns,
+            CostBreakdowns = costBreakdowns
+        };
+    }
+
+    private async Task<(decimal RevenueAmount, int OrderCount, int RefundOrderCount)> QueryRevenueSummaryAsync(
+        long tenantId,
+        long storeId,
+        DateTime startAt,
+        DateTime endAt,
+        CancellationToken cancellationToken)
+    {
+        var paidBaseQuery =
+            from payment in context.PaymentRecords.AsNoTracking()
+            join order in context.Orders.AsNoTracking()
+                on payment.OrderId equals order.Id
+            where payment.TenantId == tenantId
+                  && order.TenantId == tenantId
+                  && order.StoreId == storeId
+                  && payment.Status == PaymentStatus.Paid
+                  && (payment.PaidAt ?? payment.CreatedAt) >= startAt
+                  && (payment.PaidAt ?? payment.CreatedAt) < endAt
+            select new { payment.Amount, payment.OrderId };
+
+        var paidAmount = await paidBaseQuery.Select(item => item.Amount).DefaultIfEmpty(0m).SumAsync(cancellationToken);
+        var orderCount = await paidBaseQuery.Select(item => item.OrderId).Distinct().CountAsync(cancellationToken);
+
+        var refundBaseQuery =
+            from refund in context.PaymentRefundRecords.AsNoTracking()
+            join order in context.Orders.AsNoTracking()
+                on refund.OrderId equals order.Id
+            where refund.TenantId == tenantId
+                  && order.TenantId == tenantId
+                  && order.StoreId == storeId
+                  && refund.Status == PaymentRefundStatus.Succeeded
+                  && (refund.CompletedAt ?? refund.RequestedAt) >= startAt
+                  && (refund.CompletedAt ?? refund.RequestedAt) < endAt
+            select new { refund.Amount, refund.OrderId };
+
+        var refundAmount = await refundBaseQuery.Select(item => item.Amount).DefaultIfEmpty(0m).SumAsync(cancellationToken);
+        var refundOrderCount = await refundBaseQuery.Select(item => item.OrderId).Distinct().CountAsync(cancellationToken);
+        return (RoundMoney(paidAmount - refundAmount), orderCount, refundOrderCount);
+    }
+
+    private async Task<IReadOnlyDictionary<DateTime, decimal>> QueryDailyRevenueMapAsync(
+        long tenantId,
+        long storeId,
+        DateTime startAt,
+        DateTime endAt,
+        CancellationToken cancellationToken)
+    {
+        var paidRows = await (
+            from payment in context.PaymentRecords.AsNoTracking()
+            join order in context.Orders.AsNoTracking()
+                on payment.OrderId equals order.Id
+            where payment.TenantId == tenantId
+                  && order.TenantId == tenantId
+                  && order.StoreId == storeId
+                  && payment.Status == PaymentStatus.Paid
+                  && (payment.PaidAt ?? payment.CreatedAt) >= startAt
+                  && (payment.PaidAt ?? payment.CreatedAt) < endAt
+            group payment by (payment.PaidAt ?? payment.CreatedAt).Date into grouped
+            select new { BusinessDate = grouped.Key, Amount = grouped.Sum(item => item.Amount) })
+            .ToListAsync(cancellationToken);
+
+        var refundRows = await (
+            from refund in context.PaymentRefundRecords.AsNoTracking()
+            join order in context.Orders.AsNoTracking()
+                on refund.OrderId equals order.Id
+            where refund.TenantId == tenantId
+                  && order.TenantId == tenantId
+                  && order.StoreId == storeId
+                  && refund.Status == PaymentRefundStatus.Succeeded
+                  && (refund.CompletedAt ?? refund.RequestedAt) >= startAt
+                  && (refund.CompletedAt ?? refund.RequestedAt) < endAt
+            group refund by (refund.CompletedAt ?? refund.RequestedAt).Date into grouped
+            select new { BusinessDate = grouped.Key, Amount = grouped.Sum(item => item.Amount) })
+            .ToListAsync(cancellationToken);
+
+        var map = new Dictionary<DateTime, decimal>();
+        foreach (var row in paidRows)
+        {
+            var date = ToUtcDate(row.BusinessDate);
+            map[date] = map.GetValueOrDefault(date, 0m) + row.Amount;
+        }
+
+        foreach (var row in refundRows)
+        {
+            var date = ToUtcDate(row.BusinessDate);
+            map[date] = map.GetValueOrDefault(date, 0m) - row.Amount;
+        }
+
+        return map.ToDictionary(item => item.Key, item => RoundMoney(item.Value));
+    }
+
+    private async Task<List<FinanceBusinessReportBreakdownSnapshot>> QueryIncomeBreakdownsAsync(
+        long tenantId,
+        long storeId,
+        DateTime startAt,
+        DateTime endAt,
+        decimal totalRevenue,
+        CancellationToken cancellationToken)
+    {
+        var paidRows = await (
+            from payment in context.PaymentRecords.AsNoTracking()
+            join order in context.Orders.AsNoTracking()
+                on payment.OrderId equals order.Id
+            where payment.TenantId == tenantId
+                  && order.TenantId == tenantId
+                  && order.StoreId == storeId
+                  && payment.Status == PaymentStatus.Paid
+                  && (payment.PaidAt ?? payment.CreatedAt) >= startAt
+                  && (payment.PaidAt ?? payment.CreatedAt) < endAt
+            group payment by order.DeliveryType into grouped
+            select new { DeliveryType = grouped.Key, Amount = grouped.Sum(item => item.Amount) })
+            .ToListAsync(cancellationToken);
+        var refundRows = await (
+            from refund in context.PaymentRefundRecords.AsNoTracking()
+            join order in context.Orders.AsNoTracking()
+                on refund.OrderId equals order.Id
+            where refund.TenantId == tenantId
+                  && order.TenantId == tenantId
+                  && order.StoreId == storeId
+                  && refund.Status == PaymentRefundStatus.Succeeded
+                  && (refund.CompletedAt ?? refund.RequestedAt) >= startAt
+                  && (refund.CompletedAt ?? refund.RequestedAt) < endAt
+            group refund by order.DeliveryType into grouped
+            select new { DeliveryType = grouped.Key, Amount = grouped.Sum(item => item.Amount) })
+            .ToListAsync(cancellationToken);
+        var paidMap = paidRows.ToDictionary(item => item.DeliveryType, item => item.Amount);
+        var refundMap = refundRows.ToDictionary(item => item.DeliveryType, item => item.Amount);
+
+        return IncomeChannelOrder.Select(channel =>
+        {
+            var amount = paidMap.GetValueOrDefault(channel, 0m) - refundMap.GetValueOrDefault(channel, 0m);
+            return new FinanceBusinessReportBreakdownSnapshot
+            {
+                Key = channel switch
+                {
+                    DeliveryType.Delivery => "delivery",
+                    DeliveryType.Pickup => "pickup",
+                    DeliveryType.DineIn => "dine_in",
+                    _ => "delivery"
+                },
+                Label = channel switch
+                {
+                    DeliveryType.Delivery => "外卖",
+                    DeliveryType.Pickup => "自提",
+                    DeliveryType.DineIn => "堂食",
+                    _ => "外卖"
+                },
+                Amount = RoundMoney(amount),
+                Ratio = totalRevenue <= 0 ? 0m : RoundRatio(amount / totalRevenue)
+            };
+        }).ToList();
+    }
+
+    private async Task<List<FinanceBusinessReportBreakdownSnapshot>> BuildCostBreakdownsAsync(
+        long tenantId,
+        long storeId,
+        DateTime startAt,
+        DateTime endAt,
+        IReadOnlyDictionary<DateTime, decimal> dailyRevenueMap,
+        CancellationToken cancellationToken)
+    {
+        var profiles = await context.FinanceCostProfiles.AsNoTracking()
+            .Where(item => item.TenantId == tenantId && item.StoreId == storeId && item.DeletedAt == null && item.IsEnabled)
+            .OrderBy(item => item.SortOrder).ThenByDescending(item => item.EffectiveFrom).ToListAsync(cancellationToken);
+        var overrides = await context.FinanceCostDailyOverrides.AsNoTracking()
+            .Where(item => item.TenantId == tenantId && item.StoreId == storeId && item.DeletedAt == null && item.BusinessDate >= startAt.Date && item.BusinessDate < endAt.Date)
+            .ToListAsync(cancellationToken);
+        var overrideMap = overrides.ToDictionary(item => $"{item.BusinessDate:yyyyMMdd}:{(int)item.Category}", item => item.Amount);
+        var categoryAmountMap = CostCategoryOrder.ToDictionary(item => item, _ => 0m);
+
+        for (var businessDay = startAt.Date; businessDay < endAt.Date; businessDay = businessDay.AddDays(1))
+        {
+            var dayRevenue = dailyRevenueMap.GetValueOrDefault(ToUtcDate(businessDay), 0m);
+            foreach (var category in CostCategoryOrder)
+            {
+                var key = $"{businessDay:yyyyMMdd}:{(int)category}";
+                decimal amount;
+                if (overrideMap.TryGetValue(key, out var overrideAmount))
+                {
+                    amount = overrideAmount;
+                }
+                else
+                {
+                    var profile = profiles.FirstOrDefault(item =>
+                        item.Category == category &&
+                        item.EffectiveFrom.Date <= businessDay &&
+                        (!item.EffectiveTo.HasValue || item.EffectiveTo.Value.Date >= businessDay));
+                    var defaults = DefaultCostProfileMap[category];
+                    var mode = profile?.CalcMode ?? defaults.Mode;
+                    var ratio = profile?.Ratio ?? defaults.Ratio;
+                    var fixedDaily = profile?.FixedDailyAmount ?? defaults.Fixed;
+                    amount = mode == FinanceCostCalcMode.FixedDaily ? fixedDaily : dayRevenue * Math.Max(0m, ratio);
+                }
+
+                categoryAmountMap[category] += RoundMoney(amount);
+            }
+        }
+
+        var totalCostAmount = categoryAmountMap.Sum(item => item.Value);
+        return CostCategoryOrder.Select(category => new FinanceBusinessReportBreakdownSnapshot
+        {
+            Key = category switch
+            {
+                FinanceCostCategory.FoodMaterial => "food_material",
+                FinanceCostCategory.Labor => "labor",
+                FinanceCostCategory.FixedExpense => "fixed_expense",
+                FinanceCostCategory.PackagingConsumable => "packaging_consumable",
+                _ => "food_material"
+            },
+            Label = category switch
+            {
+                FinanceCostCategory.FoodMaterial => "食材成本",
+                FinanceCostCategory.Labor => "人工成本",
+                FinanceCostCategory.FixedExpense => "固定成本",
+                FinanceCostCategory.PackagingConsumable => "包装成本",
+                _ => "食材成本"
+            },
+            Amount = RoundMoney(categoryAmountMap[category]),
+            Ratio = totalCostAmount <= 0m ? 0m : RoundRatio(categoryAmountMap[category] / totalCostAmount)
+        }).ToList();
+    }
+
+    private static List<FinanceBusinessReportKpiSnapshot> BuildKpis(ComputedReportSnapshot current, ComputedReportSnapshot mom, ComputedReportSnapshot yoy)
+    {
+        var definitions = new List<(string Key, string Label, decimal Current, decimal PrevMom, decimal PrevYoy)>
+        {
+            ("revenue", "营业额", current.RevenueAmount, mom.RevenueAmount, yoy.RevenueAmount),
+            ("order_count", "订单数", current.OrderCount, mom.OrderCount, yoy.OrderCount),
+            ("average_order_value", "客单价", current.AverageOrderValue, mom.AverageOrderValue, yoy.AverageOrderValue),
+            ("refund_rate", "退款率", current.RefundRate, mom.RefundRate, yoy.RefundRate),
+            ("net_profit", "净利润", current.NetProfitAmount, mom.NetProfitAmount, yoy.NetProfitAmount),
+            ("profit_rate", "利润率", current.ProfitRate, mom.ProfitRate, yoy.ProfitRate)
+        };
+
+        return definitions.Select(item => new FinanceBusinessReportKpiSnapshot
+        {
+            Key = item.Key,
+            Label = item.Label,
+            Value = item.Current,
+            MomChangeRate = CalculateChangeRate(item.Current, item.PrevMom),
+            YoyChangeRate = CalculateChangeRate(item.Current, item.PrevYoy)
+        }).ToList();
+    }
+
+    private static (DateTime StartAt, DateTime EndAt) ResolvePreviousPeriod(FinanceBusinessReportPeriodType periodType, DateTime startAt, DateTime endAt)
+    {
+        return periodType switch
+        {
+            FinanceBusinessReportPeriodType.Daily => (startAt.AddDays(-1), endAt.AddDays(-1)),
+            FinanceBusinessReportPeriodType.Weekly => (startAt.AddDays(-7), endAt.AddDays(-7)),
+            FinanceBusinessReportPeriodType.Monthly => (startAt.AddMonths(-1), endAt.AddMonths(-1)),
+            _ => (startAt.AddDays(-1), endAt.AddDays(-1))
+        };
+    }
+
+    private static List<(DateTime StartAt, DateTime EndAt)> BuildPagedPeriods(FinanceBusinessReportPeriodType periodType, int page, int pageSize, DateTime now)
+    {
+        var normalizedPage = Math.Max(1, page);
+        var normalizedPageSize = Math.Clamp(pageSize, 1, 200);
+        var offsetStart = (normalizedPage - 1) * normalizedPageSize;
+        var today = ToUtcDate(now);
+        var list = new List<(DateTime StartAt, DateTime EndAt)>(normalizedPageSize);
+        for (var index = 0; index < normalizedPageSize; index++)
+        {
+            var offset = offsetStart + index;
+            if (periodType == FinanceBusinessReportPeriodType.Weekly)
+            {
+                var weekStart = GetWeekStart(today).AddDays(-7 * offset);
+                list.Add((weekStart, weekStart.AddDays(7)));
+            }
+            else if (periodType == FinanceBusinessReportPeriodType.Monthly)
+            {
+                var monthStart = new DateTime(today.Year, today.Month, 1, 0, 0, 0, DateTimeKind.Utc).AddMonths(-offset);
+                list.Add((monthStart, monthStart.AddMonths(1)));
+            }
+            else
+            {
+                var dayStart = today.AddDays(-offset);
+                list.Add((dayStart, dayStart.AddDays(1)));
+            }
+        }
+
+        return list;
+    }
+
+    private static List<TItem> Deserialize<TItem>(string? json)
+    {
+        if (string.IsNullOrWhiteSpace(json))
+        {
+            return [];
+        }
+
+        try
+        {
+            return JsonSerializer.Deserialize<List<TItem>>(json, JsonOptions) ?? [];
+        }
+        catch
+        {
+            return [];
+        }
+    }
+
+    private sealed record ComputedReportSnapshot
+    {
+        public decimal RevenueAmount { get; init; }
+
+        public int OrderCount { get; init; }
+
+        public decimal AverageOrderValue { get; init; }
+
+        public decimal RefundRate { get; init; }
+
+        public decimal CostTotalAmount { get; init; }
+
+        public decimal NetProfitAmount { get; init; }
+
+        public decimal ProfitRate { get; init; }
+
+        public List<FinanceBusinessReportKpiSnapshot> Kpis { get; init; } = [];
+
+        public List<FinanceBusinessReportBreakdownSnapshot> IncomeBreakdowns { get; init; } = [];
+
+        public List<FinanceBusinessReportBreakdownSnapshot> CostBreakdowns { get; init; } = [];
+    }
+
+    private static decimal CalculateChangeRate(decimal currentValue, decimal previousValue) => previousValue <= 0m ? (currentValue <= 0m ? 0m : 100m) : RoundRate((currentValue - previousValue) / previousValue * 100m);
+    private static decimal RoundMoney(decimal value) => decimal.Round(value, 2, MidpointRounding.AwayFromZero);
+    private static decimal RoundRate(decimal value) => decimal.Round(value, 2, MidpointRounding.AwayFromZero);
+    private static decimal RoundRatio(decimal value) => decimal.Round(value, 4, MidpointRounding.AwayFromZero);
+    private static DateTime ToUtcDate(DateTime value) => new(value.Year, value.Month, value.Day, 0, 0, 0, DateTimeKind.Utc);
+    private static DateTime GetWeekStart(DateTime date) => date.AddDays(0 - (((int)date.DayOfWeek + 6) % 7));
+}

src/Infrastructure/TakeoutSaaS.Infrastructure/App/Repositories/EfFinanceCostRepository.cs

@@ -0,0 +1,527 @@
+using Microsoft.EntityFrameworkCore;
+using TakeoutSaaS.Domain.Finance.Entities;
+using TakeoutSaaS.Domain.Finance.Enums;
+using TakeoutSaaS.Domain.Finance.Models;
+using TakeoutSaaS.Domain.Finance.Repositories;
+using TakeoutSaaS.Domain.Payments.Enums;
+using TakeoutSaaS.Infrastructure.App.Persistence;
+
+namespace TakeoutSaaS.Infrastructure.App.Repositories;
+
+/// <summary>
+/// 成本管理 EF Core 仓储实现。
+/// </summary>
+public sealed class EfFinanceCostRepository(TakeoutAppDbContext context) : IFinanceCostRepository
+{
+    private static readonly FinanceCostCategory[] CategoryOrder =
+    [
+        FinanceCostCategory.FoodMaterial,
+        FinanceCostCategory.Labor,
+        FinanceCostCategory.FixedExpense,
+        FinanceCostCategory.PackagingConsumable
+    ];
+
+    /// <inheritdoc />
+    public async Task<FinanceCostMonthSnapshot> GetMonthSnapshotAsync(
+        long tenantId,
+        FinanceCostDimension dimension,
+        long? storeId,
+        DateTime costMonth,
+        CancellationToken cancellationToken = default)
+    {
+        // 1. 归一化月份并加载分类快照。
+        var normalizedMonth = NormalizeMonthStart(costMonth);
+        var normalizedStoreId = NormalizeStoreId(dimension, storeId);
+        var categories = await GetCategorySnapshotsAsync(
+            tenantId,
+            dimension,
+            normalizedStoreId,
+            normalizedMonth,
+            cancellationToken);
+
+        // 2. 读取本月营业额（真实订单与支付记录聚合）。
+        var monthRevenue = await GetRevenueByMonthAsync(
+            tenantId,
+            dimension,
+            normalizedStoreId,
+            normalizedMonth,
+            cancellationToken);
+
+        return new FinanceCostMonthSnapshot
+        {
+            Dimension = dimension,
+            StoreId = normalizedStoreId,
+            CostMonth = normalizedMonth,
+            MonthRevenue = monthRevenue,
+            Categories = categories
+        };
+    }
+
+    /// <inheritdoc />
+    public async Task SaveMonthSnapshotAsync(
+        long tenantId,
+        FinanceCostDimension dimension,
+        long? storeId,
+        DateTime costMonth,
+        IReadOnlyList<FinanceCostCategorySnapshot> categories,
+        CancellationToken cancellationToken = default)
+    {
+        // 1. 归一化入参与分类数据。
+        var normalizedMonth = NormalizeMonthStart(costMonth);
+        var normalizedStoreId = NormalizeStoreId(dimension, storeId);
+        var normalizedCategories = NormalizeCategoriesForSave(categories);
+
+        // 2. 删除同维度同月份历史记录（先删明细，再删汇总）。
+        var existingEntries = await context.FinanceCostEntries
+            .Where(item =>
+                item.TenantId == tenantId &&
+                item.Dimension == dimension &&
+                item.CostMonth == normalizedMonth &&
+                ((dimension == FinanceCostDimension.Store && item.StoreId == normalizedStoreId) ||
+                 (dimension == FinanceCostDimension.Tenant && item.StoreId == null)))
+            .ToListAsync(cancellationToken);
+
+        var existingEntryIds = existingEntries.Select(item => item.Id).ToList();
+        if (existingEntryIds.Count > 0)
+        {
+            var existingItems = await context.FinanceCostEntryItems
+                .Where(item => existingEntryIds.Contains(item.EntryId))
+                .ToListAsync(cancellationToken);
+            context.FinanceCostEntryItems.RemoveRange(existingItems);
+        }
+
+        context.FinanceCostEntries.RemoveRange(existingEntries);
+        await context.SaveChangesAsync(cancellationToken);
+
+        // 3. 新增汇总行并持久化，拿到主键。
+        var newEntries = normalizedCategories
+            .Select(item => new FinanceCostEntry
+            {
+                TenantId = tenantId,
+                Dimension = dimension,
+                StoreId = normalizedStoreId,
+                CostMonth = normalizedMonth,
+                Category = item.Category,
+                TotalAmount = RoundAmount(item.TotalAmount)
+            })
+            .ToList();
+
+        if (newEntries.Count > 0)
+        {
+            await context.FinanceCostEntries.AddRangeAsync(newEntries, cancellationToken);
+            await context.SaveChangesAsync(cancellationToken);
+        }
+
+        // 4. 写入明细项并持久化。
+        var entryIdMap = newEntries.ToDictionary(item => item.Category, item => item.Id);
+        var newItems = new List<FinanceCostEntryItem>();
+        foreach (var category in normalizedCategories)
+        {
+            if (!entryIdMap.TryGetValue(category.Category, out var entryId))
+            {
+                continue;
+            }
+
+            foreach (var detail in category.Items.OrderBy(item => item.SortOrder).ThenBy(item => item.ItemName))
+            {
+                newItems.Add(new FinanceCostEntryItem
+                {
+                    TenantId = tenantId,
+                    EntryId = entryId,
+                    Dimension = dimension,
+                    StoreId = normalizedStoreId,
+                    CostMonth = normalizedMonth,
+                    Category = category.Category,
+                    ItemName = detail.ItemName.Trim(),
+                    Amount = RoundAmount(detail.Amount),
+                    Quantity = detail.Quantity.HasValue ? RoundAmount(detail.Quantity.Value) : null,
+                    UnitPrice = detail.UnitPrice.HasValue ? RoundAmount(detail.UnitPrice.Value) : null,
+                    SortOrder = detail.SortOrder
+                });
+            }
+        }
+
+        if (newItems.Count > 0)
+        {
+            await context.FinanceCostEntryItems.AddRangeAsync(newItems, cancellationToken);
+        }
+
+        await context.SaveChangesAsync(cancellationToken);
+    }
+
+    /// <inheritdoc />
+    public async Task<FinanceCostAnalysisSnapshot> GetAnalysisSnapshotAsync(
+        long tenantId,
+        FinanceCostDimension dimension,
+        long? storeId,
+        DateTime costMonth,
+        int trendMonthCount,
+        CancellationToken cancellationToken = default)
+    {
+        // 1. 归一化参数并生成趋势月份序列。
+        var normalizedMonth = NormalizeMonthStart(costMonth);
+        var normalizedStoreId = NormalizeStoreId(dimension, storeId);
+        var normalizedTrendCount = Math.Clamp(trendMonthCount, 3, 12);
+        var trendMonths = BuildTrendMonths(normalizedMonth, normalizedTrendCount);
+
+        // 2. 读取当前月分类、营业额、已支付订单量。
+        var currentCategories = await GetCategorySnapshotsAsync(
+            tenantId,
+            dimension,
+            normalizedStoreId,
+            normalizedMonth,
+            cancellationToken);
+        var currentTotalCost = RoundAmount(currentCategories.Sum(item => item.TotalAmount));
+        var currentFoodAmount = RoundAmount(currentCategories
+            .FirstOrDefault(item => item.Category == FinanceCostCategory.FoodMaterial)
+            ?.TotalAmount ?? 0m);
+        var currentRevenue = await GetRevenueByMonthAsync(
+            tenantId,
+            dimension,
+            normalizedStoreId,
+            normalizedMonth,
+            cancellationToken);
+        var currentPaidOrderCount = await GetPaidOrderCountByMonthAsync(
+            tenantId,
+            dimension,
+            normalizedStoreId,
+            normalizedMonth,
+            cancellationToken);
+
+        // 3. 计算环比变化（与上月总成本对比）。
+        var previousMonth = normalizedMonth.AddMonths(-1);
+        var previousCategories = await GetCategorySnapshotsAsync(
+            tenantId,
+            dimension,
+            normalizedStoreId,
+            previousMonth,
+            cancellationToken);
+        var previousTotalCost = RoundAmount(previousCategories.Sum(item => item.TotalAmount));
+        var monthOnMonthChangeRate = CalculateMonthOnMonthChangeRate(currentTotalCost, previousTotalCost);
+
+        // 4. 组装趋势与明细表行。
+        var trends = new List<FinanceCostTrendSnapshot>(trendMonths.Count);
+        var detailRows = new List<FinanceCostMonthlyDetailSnapshot>(trendMonths.Count);
+
+        foreach (var month in trendMonths)
+        {
+            var monthCategories = await GetCategorySnapshotsAsync(
+                tenantId,
+                dimension,
+                normalizedStoreId,
+                month,
+                cancellationToken);
+            var monthRevenue = await GetRevenueByMonthAsync(
+                tenantId,
+                dimension,
+                normalizedStoreId,
+                month,
+                cancellationToken);
+
+            var foodAmount = RoundAmount(monthCategories
+                .FirstOrDefault(item => item.Category == FinanceCostCategory.FoodMaterial)
+                ?.TotalAmount ?? 0m);
+            var laborAmount = RoundAmount(monthCategories
+                .FirstOrDefault(item => item.Category == FinanceCostCategory.Labor)
+                ?.TotalAmount ?? 0m);
+            var fixedAmount = RoundAmount(monthCategories
+                .FirstOrDefault(item => item.Category == FinanceCostCategory.FixedExpense)
+                ?.TotalAmount ?? 0m);
+            var packagingAmount = RoundAmount(monthCategories
+                .FirstOrDefault(item => item.Category == FinanceCostCategory.PackagingConsumable)
+                ?.TotalAmount ?? 0m);
+            var monthTotalCost = RoundAmount(foodAmount + laborAmount + fixedAmount + packagingAmount);
+
+            trends.Add(new FinanceCostTrendSnapshot
+            {
+                MonthStartUtc = month,
+                TotalCost = monthTotalCost,
+                Revenue = monthRevenue
+            });
+
+            detailRows.Add(new FinanceCostMonthlyDetailSnapshot
+            {
+                MonthStartUtc = month,
+                FoodAmount = foodAmount,
+                LaborAmount = laborAmount,
+                FixedAmount = fixedAmount,
+                PackagingAmount = packagingAmount,
+                TotalCost = monthTotalCost,
+                Revenue = monthRevenue
+            });
+        }
+
+        return new FinanceCostAnalysisSnapshot
+        {
+            Dimension = dimension,
+            StoreId = normalizedStoreId,
+            CostMonth = normalizedMonth,
+            CurrentTotalCost = currentTotalCost,
+            CurrentFoodAmount = currentFoodAmount,
+            CurrentRevenue = currentRevenue,
+            CurrentPaidOrderCount = currentPaidOrderCount,
+            MonthOnMonthChangeRate = monthOnMonthChangeRate,
+            CurrentCategories = currentCategories,
+            Trends = trends,
+            DetailRows = detailRows
+        };
+    }
+
+    private async Task<IReadOnlyList<FinanceCostCategorySnapshot>> GetCategorySnapshotsAsync(
+        long tenantId,
+        FinanceCostDimension dimension,
+        long? storeId,
+        DateTime month,
+        CancellationToken cancellationToken)
+    {
+        // 1. 读取当月汇总与明细。
+        var entryQuery = context.FinanceCostEntries
+            .AsNoTracking()
+            .Where(item =>
+                item.TenantId == tenantId &&
+                item.Dimension == dimension &&
+                item.CostMonth == month &&
+                ((dimension == FinanceCostDimension.Store && item.StoreId == storeId) ||
+                 (dimension == FinanceCostDimension.Tenant && item.StoreId == null)));
+        var entries = await entryQuery.ToListAsync(cancellationToken);
+
+        var entryIds = entries.Select(item => item.Id).ToList();
+        var items = entryIds.Count == 0
+            ? []
+            : await context.FinanceCostEntryItems
+                .AsNoTracking()
+                .Where(item => entryIds.Contains(item.EntryId))
+                .OrderBy(item => item.SortOrder)
+                .ThenBy(item => item.Id)
+                .ToListAsync(cancellationToken);
+
+        // 2. 按分类聚合，补齐默认分类顺序。
+        var entryMap = entries.ToDictionary(item => item.Category, item => item);
+        var itemGroupMap = items
+            .GroupBy(item => item.Category)
+            .ToDictionary(group => group.Key, group => group.ToList());
+
+        return CategoryOrder.Select(category =>
+        {
+            var totalAmount = entryMap.TryGetValue(category, out var entry)
+                ? RoundAmount(entry.TotalAmount)
+                : 0m;
+            var details = itemGroupMap.TryGetValue(category, out var group)
+                ? group.Select(detail => new FinanceCostDetailItemSnapshot
+                {
+                    ItemId = detail.Id,
+                    ItemName = detail.ItemName,
+                    Amount = RoundAmount(detail.Amount),
+                    Quantity = detail.Quantity.HasValue ? RoundAmount(detail.Quantity.Value) : null,
+                    UnitPrice = detail.UnitPrice.HasValue ? RoundAmount(detail.UnitPrice.Value) : null,
+                    SortOrder = detail.SortOrder
+                }).ToList()
+                : [];
+
+            return new FinanceCostCategorySnapshot
+            {
+                Category = category,
+                TotalAmount = totalAmount,
+                Items = details
+            };
+        }).ToList();
+    }
+
+    private async Task<decimal> GetRevenueByMonthAsync(
+        long tenantId,
+        FinanceCostDimension dimension,
+        long? storeId,
+        DateTime monthStartUtc,
+        CancellationToken cancellationToken)
+    {
+        var monthEnd = monthStartUtc.AddMonths(1);
+
+        // 1. 聚合支付成功金额。
+        var paidQuery =
+            from payment in context.PaymentRecords.AsNoTracking()
+            join order in context.Orders.AsNoTracking()
+                on payment.OrderId equals order.Id
+            where payment.TenantId == tenantId
+                  && order.TenantId == tenantId
+                  && payment.Status == PaymentStatus.Paid
+                  && (payment.PaidAt ?? payment.CreatedAt) >= monthStartUtc
+                  && (payment.PaidAt ?? payment.CreatedAt) < monthEnd
+            select new
+            {
+                order.StoreId,
+                payment.Amount
+            };
+
+        if (dimension == FinanceCostDimension.Store && storeId.HasValue)
+        {
+            paidQuery = paidQuery.Where(item => item.StoreId == storeId.Value);
+        }
+
+        var totalPaidAmount = await paidQuery
+            .Select(item => item.Amount)
+            .DefaultIfEmpty(0m)
+            .SumAsync(cancellationToken);
+
+        // 2. 聚合退款成功金额。
+        var refundQuery =
+            from refund in context.PaymentRefundRecords.AsNoTracking()
+            join order in context.Orders.AsNoTracking()
+                on refund.OrderId equals order.Id
+            where refund.TenantId == tenantId
+                  && order.TenantId == tenantId
+                  && refund.Status == PaymentRefundStatus.Succeeded
+                  && (refund.CompletedAt ?? refund.RequestedAt) >= monthStartUtc
+                  && (refund.CompletedAt ?? refund.RequestedAt) < monthEnd
+            select new
+            {
+                order.StoreId,
+                refund.Amount
+            };
+
+        if (dimension == FinanceCostDimension.Store && storeId.HasValue)
+        {
+            refundQuery = refundQuery.Where(item => item.StoreId == storeId.Value);
+        }
+
+        var totalRefundAmount = await refundQuery
+            .Select(item => item.Amount)
+            .DefaultIfEmpty(0m)
+            .SumAsync(cancellationToken);
+
+        return RoundAmount(totalPaidAmount - totalRefundAmount);
+    }
+
+    private async Task<int> GetPaidOrderCountByMonthAsync(
+        long tenantId,
+        FinanceCostDimension dimension,
+        long? storeId,
+        DateTime monthStartUtc,
+        CancellationToken cancellationToken)
+    {
+        var monthEnd = monthStartUtc.AddMonths(1);
+        var paidOrderQuery =
+            from payment in context.PaymentRecords.AsNoTracking()
+            join order in context.Orders.AsNoTracking()
+                on payment.OrderId equals order.Id
+            where payment.TenantId == tenantId
+                  && order.TenantId == tenantId
+                  && payment.Status == PaymentStatus.Paid
+                  && (payment.PaidAt ?? payment.CreatedAt) >= monthStartUtc
+                  && (payment.PaidAt ?? payment.CreatedAt) < monthEnd
+            select new
+            {
+                order.StoreId,
+                payment.OrderId
+            };
+
+        if (dimension == FinanceCostDimension.Store && storeId.HasValue)
+        {
+            paidOrderQuery = paidOrderQuery.Where(item => item.StoreId == storeId.Value);
+        }
+
+        return await paidOrderQuery
+            .Select(item => item.OrderId)
+            .Distinct()
+            .CountAsync(cancellationToken);
+    }
+
+    private static IReadOnlyList<FinanceCostCategorySnapshot> NormalizeCategoriesForSave(
+        IReadOnlyList<FinanceCostCategorySnapshot> categories)
+    {
+        var source = categories ?? [];
+        var map = source
+            .GroupBy(item => item.Category)
+            .ToDictionary(group => group.Key, group => group.First());
+
+        return CategoryOrder.Select((category, index) =>
+        {
+            if (!map.TryGetValue(category, out var current))
+            {
+                return new FinanceCostCategorySnapshot
+                {
+                    Category = category,
+                    TotalAmount = 0m,
+                    Items = []
+                };
+            }
+
+            var normalizedItems = (current.Items ?? [])
+                .Where(item => !string.IsNullOrWhiteSpace(item.ItemName))
+                .Select((item, itemIndex) => new FinanceCostDetailItemSnapshot
+                {
+                    ItemId = item.ItemId,
+                    ItemName = item.ItemName.Trim(),
+                    Amount = RoundAmount(item.Amount),
+                    Quantity = item.Quantity.HasValue ? RoundAmount(item.Quantity.Value) : null,
+                    UnitPrice = item.UnitPrice.HasValue ? RoundAmount(item.UnitPrice.Value) : null,
+                    SortOrder = item.SortOrder <= 0 ? itemIndex + 1 : item.SortOrder
+                })
+                .OrderBy(item => item.SortOrder)
+                .ThenBy(item => item.ItemName)
+                .ToList();
+
+            var totalAmount = current.TotalAmount > 0
+                ? RoundAmount(current.TotalAmount)
+                : RoundAmount(normalizedItems.Sum(item => item.Amount));
+
+            return new FinanceCostCategorySnapshot
+            {
+                Category = category,
+                TotalAmount = totalAmount,
+                Items = normalizedItems
+            };
+        }).ToList();
+    }
+
+    private static DateTime NormalizeMonthStart(DateTime value)
+    {
+        var utcValue = value.Kind switch
+        {
+            DateTimeKind.Utc => value,
+            DateTimeKind.Local => value.ToUniversalTime(),
+            _ => DateTime.SpecifyKind(value, DateTimeKind.Utc)
+        };
+
+        return new DateTime(utcValue.Year, utcValue.Month, 1, 0, 0, 0, DateTimeKind.Utc);
+    }
+
+    private static long? NormalizeStoreId(FinanceCostDimension dimension, long? storeId)
+    {
+        if (dimension == FinanceCostDimension.Tenant)
+        {
+            return null;
+        }
+
+        return storeId.HasValue && storeId.Value > 0
+            ? storeId.Value
+            : null;
+    }
+
+    private static decimal RoundAmount(decimal value)
+    {
+        return decimal.Round(value, 2, MidpointRounding.AwayFromZero);
+    }
+
+    private static decimal CalculateMonthOnMonthChangeRate(decimal currentValue, decimal previousValue)
+    {
+        if (previousValue <= 0)
+        {
+            return currentValue <= 0 ? 0m : 100m;
+        }
+
+        var rate = (currentValue - previousValue) / previousValue * 100m;
+        return RoundAmount(rate);
+    }
+
+    private static List<DateTime> BuildTrendMonths(DateTime currentMonth, int trendMonthCount)
+    {
+        var startMonth = currentMonth.AddMonths(0 - Math.Max(1, trendMonthCount) + 1);
+        var result = new List<DateTime>(trendMonthCount);
+        for (var index = 0; index < trendMonthCount; index++)
+        {
+            result.Add(startMonth.AddMonths(index));
+        }
+
+        return result;
+    }
+}

src/Infrastructure/TakeoutSaaS.Infrastructure/App/Repositories/EfFinanceOverviewRepository.cs

@@ -0,0 +1,615 @@
+using Microsoft.EntityFrameworkCore;
+using TakeoutSaaS.Domain.Finance.Enums;
+using TakeoutSaaS.Domain.Finance.Models;
+using TakeoutSaaS.Domain.Finance.Repositories;
+using TakeoutSaaS.Domain.Orders.Enums;
+using TakeoutSaaS.Domain.Payments.Enums;
+using TakeoutSaaS.Infrastructure.App.Persistence;
+
+namespace TakeoutSaaS.Infrastructure.App.Repositories;
+
+/// <summary>
+/// 财务概览 EF Core 仓储实现。
+/// </summary>
+public sealed class EfFinanceOverviewRepository(TakeoutAppDbContext context) : IFinanceOverviewRepository
+{
+    private const int TrendDays = 30;
+    private const int TopProductDays = 30;
+
+    /// <inheritdoc />
+    public async Task<FinanceOverviewDashboardSnapshot> GetDashboardSnapshotAsync(
+        long tenantId,
+        FinanceCostDimension dimension,
+        long? storeId,
+        DateTime currentUtc,
+        CancellationToken cancellationToken = default)
+    {
+        var utcNow = NormalizeUtc(currentUtc);
+        var todayStart = NormalizeDate(utcNow);
+        var tomorrowStart = todayStart.AddDays(1);
+        var yesterdayStart = todayStart.AddDays(-1);
+        var trendStart = todayStart.AddDays(0 - TrendDays + 1);
+        var weekStart = todayStart.AddDays(-7);
+
+        // 1. 查询支付与退款基础数据。
+        var paidQuery = BuildPaidRecordQuery(tenantId, dimension, storeId);
+        var refundQuery = BuildRefundRecordQuery(tenantId, dimension, storeId);
+
+        // 2. 读取近 30 天按日按门店支付与退款汇总。
+        var paidDailyRows = await paidQuery
+            .Where(item => item.OccurredAt >= trendStart && item.OccurredAt < tomorrowStart)
+            .GroupBy(item => new { Date = item.OccurredAt.Date, item.StoreId })
+            .Select(group => new DailyStoreAmountRow
+            {
+                BusinessDate = group.Key.Date,
+                StoreId = group.Key.StoreId,
+                Amount = group.Sum(item => item.Amount)
+            })
+            .ToListAsync(cancellationToken);
+
+        var refundDailyRows = await refundQuery
+            .Where(item => item.OccurredAt >= trendStart && item.OccurredAt < tomorrowStart)
+            .GroupBy(item => new { Date = item.OccurredAt.Date, item.StoreId })
+            .Select(group => new DailyStoreAmountRow
+            {
+                BusinessDate = group.Key.Date,
+                StoreId = group.Key.StoreId,
+                Amount = group.Sum(item => item.Amount)
+            })
+            .ToListAsync(cancellationToken);
+
+        // 3. 读取今日收入构成（渠道维度）。
+        var paidTodayByChannel = await paidQuery
+            .Where(item => item.OccurredAt >= todayStart && item.OccurredAt < tomorrowStart)
+            .GroupBy(item => item.DeliveryType)
+            .Select(group => new DailyChannelAmountRow
+            {
+                Channel = group.Key,
+                Amount = group.Sum(item => item.Amount)
+            })
+            .ToListAsync(cancellationToken);
+
+        var refundTodayByChannel = await refundQuery
+            .Where(item => item.OccurredAt >= todayStart && item.OccurredAt < tomorrowStart)
+            .GroupBy(item => item.DeliveryType)
+            .Select(group => new DailyChannelAmountRow
+            {
+                Channel = group.Key,
+                Amount = group.Sum(item => item.Amount)
+            })
+            .ToListAsync(cancellationToken);
+
+        // 4. 读取作用域门店平台费率。
+        var scopedStoreIds = paidDailyRows
+            .Select(item => item.StoreId)
+            .Concat(refundDailyRows.Select(item => item.StoreId))
+            .Distinct()
+            .ToList();
+        if (dimension == FinanceCostDimension.Store && storeId.HasValue && !scopedStoreIds.Contains(storeId.Value))
+        {
+            scopedStoreIds.Add(storeId.Value);
+        }
+
+        var platformRateMap = scopedStoreIds.Count == 0
+            ? new Dictionary<long, decimal>()
+            : await context.StoreFees
+                .AsNoTracking()
+                .Where(item => item.TenantId == tenantId && scopedStoreIds.Contains(item.StoreId))
+                .Select(item => new { item.StoreId, item.PlatformServiceRate })
+                .ToDictionaryAsync(item => item.StoreId, item => item.PlatformServiceRate, cancellationToken);
+
+        // 5. 近 30 天按日收入/退款/平台成本汇总。
+        var grossByDate = new Dictionary<DateTime, decimal>();
+        var refundByDate = new Dictionary<DateTime, decimal>();
+        var platformCostByDate = new Dictionary<DateTime, decimal>();
+
+        foreach (var row in paidDailyRows)
+        {
+            var businessDate = NormalizeDate(row.BusinessDate);
+            AddAmount(grossByDate, businessDate, row.Amount);
+            var platformRate = ResolvePlatformRate(platformRateMap, row.StoreId);
+            AddAmount(platformCostByDate, businessDate, row.Amount * platformRate / 100m);
+        }
+
+        foreach (var row in refundDailyRows)
+        {
+            var businessDate = NormalizeDate(row.BusinessDate);
+            AddAmount(refundByDate, businessDate, row.Amount);
+            var platformRate = ResolvePlatformRate(platformRateMap, row.StoreId);
+            AddAmount(platformCostByDate, businessDate, 0m - row.Amount * platformRate / 100m);
+        }
+
+        // 6. 读取近 30 天覆盖月份的月度成本录入，并折算为日成本。
+        var monthStarts = BuildMonthStartRange(trendStart, todayStart);
+        var monthlyCostRows = await BuildMonthlyCostQuery(tenantId, dimension, storeId, monthStarts)
+            .Select(item => new MonthlyCostRow
+            {
+                CostMonth = item.CostMonth,
+                Category = item.Category,
+                Amount = item.TotalAmount
+            })
+            .ToListAsync(cancellationToken);
+        var monthlyCostMap = BuildMonthlyCostMap(monthlyCostRows);
+
+        // 7. 组装趋势数据与今日/昨日成本构成。
+        var incomeTrend = new List<FinanceOverviewIncomeTrendPointSnapshot>(TrendDays);
+        var profitTrend = new List<FinanceOverviewProfitTrendPointSnapshot>(TrendDays);
+        var todayCostComposition = CreateEmptyCostComposition();
+        var yesterdayCostComposition = CreateEmptyCostComposition();
+
+        for (var currentDate = trendStart; currentDate <= todayStart; currentDate = currentDate.AddDays(1))
+        {
+            var grossAmount = RoundAmount(GetAmount(grossByDate, currentDate));
+            var refundAmount = RoundAmount(GetAmount(refundByDate, currentDate));
+            var netReceived = RoundAmount(grossAmount - refundAmount);
+            var platformCost = RoundAmount(GetAmount(platformCostByDate, currentDate));
+
+            var baseCost = GetDailyBaseCost(currentDate, monthlyCostMap);
+            var totalCost = RoundAmount(baseCost.TotalCost + platformCost);
+            var netProfit = RoundAmount(netReceived - totalCost);
+
+            incomeTrend.Add(new FinanceOverviewIncomeTrendPointSnapshot
+            {
+                BusinessDate = currentDate,
+                NetReceivedAmount = netReceived
+            });
+            profitTrend.Add(new FinanceOverviewProfitTrendPointSnapshot
+            {
+                BusinessDate = currentDate,
+                RevenueAmount = grossAmount,
+                CostAmount = totalCost,
+                NetProfitAmount = netProfit
+            });
+
+            if (currentDate == todayStart)
+            {
+                todayCostComposition = new DailyCostAmounts
+                {
+                    Food = baseCost.Food,
+                    Labor = baseCost.Labor,
+                    Fixed = baseCost.Fixed,
+                    Packaging = baseCost.Packaging,
+                    Platform = platformCost
+                };
+            }
+
+            if (currentDate == yesterdayStart)
+            {
+                yesterdayCostComposition = new DailyCostAmounts
+                {
+                    Food = baseCost.Food,
+                    Labor = baseCost.Labor,
+                    Fixed = baseCost.Fixed,
+                    Packaging = baseCost.Packaging,
+                    Platform = platformCost
+                };
+            }
+        }
+
+        // 8. 汇总核心指标。
+        var todayGrossRevenue = RoundAmount(GetAmount(grossByDate, todayStart));
+        var yesterdayGrossRevenue = RoundAmount(GetAmount(grossByDate, yesterdayStart));
+        var todayRefundAmount = RoundAmount(GetAmount(refundByDate, todayStart));
+        var yesterdayRefundAmount = RoundAmount(GetAmount(refundByDate, yesterdayStart));
+        var todayNetReceived = RoundAmount(todayGrossRevenue - todayRefundAmount);
+        var yesterdayNetReceived = RoundAmount(yesterdayGrossRevenue - yesterdayRefundAmount);
+        var todayTotalCost = RoundAmount(todayCostComposition.TotalCost);
+        var yesterdayTotalCost = RoundAmount(yesterdayCostComposition.TotalCost);
+
+        var paidTotalAmount = await paidQuery
+            .Where(item => item.OccurredAt < tomorrowStart)
+            .Select(item => item.Amount)
+            .DefaultIfEmpty(0m)
+            .SumAsync(cancellationToken);
+        var refundTotalAmount = await refundQuery
+            .Where(item => item.OccurredAt < tomorrowStart)
+            .Select(item => item.Amount)
+            .DefaultIfEmpty(0m)
+            .SumAsync(cancellationToken);
+        var paidBeforeWeekAmount = await paidQuery
+            .Where(item => item.OccurredAt < weekStart)
+            .Select(item => item.Amount)
+            .DefaultIfEmpty(0m)
+            .SumAsync(cancellationToken);
+        var refundBeforeWeekAmount = await refundQuery
+            .Where(item => item.OccurredAt < weekStart)
+            .Select(item => item.Amount)
+            .DefaultIfEmpty(0m)
+            .SumAsync(cancellationToken);
+
+        var withdrawableBalance = RoundAmount(paidTotalAmount - refundTotalAmount);
+        var withdrawableBalanceLastWeek = RoundAmount(paidBeforeWeekAmount - refundBeforeWeekAmount);
+
+        // 9. 收入构成映射（今日）。
+        var paidChannelMap = paidTodayByChannel.ToDictionary(item => item.Channel, item => item.Amount);
+        var refundChannelMap = refundTodayByChannel.ToDictionary(item => item.Channel, item => item.Amount);
+        var incomeComposition = new List<FinanceOverviewIncomeCompositionSnapshot>(3);
+        foreach (var channel in new[] { DeliveryType.Delivery, DeliveryType.Pickup, DeliveryType.DineIn })
+        {
+            paidChannelMap.TryGetValue(channel, out var paidAmount);
+            refundChannelMap.TryGetValue(channel, out var refundAmount);
+            incomeComposition.Add(new FinanceOverviewIncomeCompositionSnapshot
+            {
+                Channel = channel,
+                Amount = RoundAmount(Math.Max(0m, paidAmount - refundAmount))
+            });
+        }
+
+        // 10. 成本构成映射（今日）。
+        var costComposition = new List<FinanceOverviewCostCompositionSnapshot>
+        {
+            new() { CategoryCode = "food", Amount = RoundAmount(todayCostComposition.Food) },
+            new() { CategoryCode = "labor", Amount = RoundAmount(todayCostComposition.Labor) },
+            new() { CategoryCode = "fixed", Amount = RoundAmount(todayCostComposition.Fixed) },
+            new() { CategoryCode = "packaging", Amount = RoundAmount(todayCostComposition.Packaging) },
+            new() { CategoryCode = "platform", Amount = RoundAmount(todayCostComposition.Platform) }
+        };
+
+        // 11. 查询 TOP10 商品营收排行（固定近 30 天）。
+        var topRangeStart = todayStart.AddDays(0 - TopProductDays + 1);
+        var paidOrderIdsQuery = BuildPaidOrderIdsQuery(
+            tenantId,
+            dimension,
+            storeId,
+            topRangeStart,
+            tomorrowStart);
+
+        var topProductQuery = context.OrderItems
+            .AsNoTracking()
+            .Where(item => item.TenantId == tenantId && paidOrderIdsQuery.Contains(item.OrderId))
+            .GroupBy(item => new { item.ProductId, item.ProductName })
+            .Select(group => new FinanceOverviewTopProductSnapshot
+            {
+                ProductId = group.Key.ProductId,
+                ProductName = group.Key.ProductName,
+                SalesQuantity = group.Sum(item => item.Quantity),
+                RevenueAmount = group.Sum(item => item.SubTotal)
+            });
+
+        var topProductTotalRevenue = await topProductQuery
+            .Select(item => item.RevenueAmount)
+            .DefaultIfEmpty(0m)
+            .SumAsync(cancellationToken);
+        var topProducts = await topProductQuery
+            .OrderByDescending(item => item.RevenueAmount)
+            .ThenByDescending(item => item.SalesQuantity)
+            .Take(10)
+            .ToListAsync(cancellationToken);
+
+        return new FinanceOverviewDashboardSnapshot
+        {
+            Dimension = dimension,
+            StoreId = dimension == FinanceCostDimension.Store ? storeId : null,
+            Summary = new FinanceOverviewSummarySnapshot
+            {
+                TodayGrossRevenue = todayGrossRevenue,
+                YesterdayGrossRevenue = yesterdayGrossRevenue,
+                TodayNetReceived = todayNetReceived,
+                YesterdayNetReceived = yesterdayNetReceived,
+                TodayRefundAmount = todayRefundAmount,
+                YesterdayRefundAmount = yesterdayRefundAmount,
+                TodayTotalCost = todayTotalCost,
+                YesterdayTotalCost = yesterdayTotalCost,
+                WithdrawableBalance = withdrawableBalance,
+                WithdrawableBalanceLastWeek = withdrawableBalanceLastWeek
+            },
+            IncomeTrend = incomeTrend,
+            ProfitTrend = profitTrend,
+            IncomeComposition = incomeComposition,
+            CostComposition = costComposition,
+            TopProducts = topProducts,
+            TopProductTotalRevenue = RoundAmount(topProductTotalRevenue)
+        };
+    }
+
+    private IQueryable<PaidRecordProjection> BuildPaidRecordQuery(
+        long tenantId,
+        FinanceCostDimension dimension,
+        long? storeId)
+    {
+        var query =
+            from payment in context.PaymentRecords.AsNoTracking()
+            join order in context.Orders.AsNoTracking()
+                on payment.OrderId equals order.Id
+            where payment.TenantId == tenantId
+                  && order.TenantId == tenantId
+                  && payment.Status == PaymentStatus.Paid
+                  && payment.PaidAt.HasValue
+            select new PaidRecordProjection
+            {
+                StoreId = order.StoreId,
+                DeliveryType = order.DeliveryType,
+                Amount = payment.Amount,
+                OccurredAt = payment.PaidAt!.Value
+            };
+
+        if (dimension == FinanceCostDimension.Store && storeId.HasValue)
+        {
+            query = query.Where(item => item.StoreId == storeId.Value);
+        }
+
+        return query;
+    }
+
+    private IQueryable<RefundRecordProjection> BuildRefundRecordQuery(
+        long tenantId,
+        FinanceCostDimension dimension,
+        long? storeId)
+    {
+        var query =
+            from refund in context.PaymentRefundRecords.AsNoTracking()
+            join order in context.Orders.AsNoTracking()
+                on refund.OrderId equals order.Id
+            where refund.TenantId == tenantId
+                  && order.TenantId == tenantId
+                  && refund.Status == PaymentRefundStatus.Succeeded
+            select new RefundRecordProjection
+            {
+                StoreId = order.StoreId,
+                DeliveryType = order.DeliveryType,
+                Amount = refund.Amount,
+                OccurredAt = refund.CompletedAt ?? refund.RequestedAt
+            };
+
+        if (dimension == FinanceCostDimension.Store && storeId.HasValue)
+        {
+            query = query.Where(item => item.StoreId == storeId.Value);
+        }
+
+        return query;
+    }
+
+    private IQueryable<long> BuildPaidOrderIdsQuery(
+        long tenantId,
+        FinanceCostDimension dimension,
+        long? storeId,
+        DateTime startAt,
+        DateTime endAt)
+    {
+        var query =
+            from payment in context.PaymentRecords.AsNoTracking()
+            join order in context.Orders.AsNoTracking()
+                on payment.OrderId equals order.Id
+            where payment.TenantId == tenantId
+                  && order.TenantId == tenantId
+                  && payment.Status == PaymentStatus.Paid
+                  && payment.PaidAt.HasValue
+                  && payment.PaidAt.Value >= startAt
+                  && payment.PaidAt.Value < endAt
+            select new
+            {
+                order.Id,
+                order.StoreId
+            };
+
+        if (dimension == FinanceCostDimension.Store && storeId.HasValue)
+        {
+            query = query.Where(item => item.StoreId == storeId.Value);
+        }
+
+        return query.Select(item => item.Id).Distinct();
+    }
+
+    private IQueryable<TakeoutSaaS.Domain.Finance.Entities.FinanceCostEntry> BuildMonthlyCostQuery(
+        long tenantId,
+        FinanceCostDimension dimension,
+        long? storeId,
+        IReadOnlyCollection<DateTime> monthStarts)
+    {
+        var query = context.FinanceCostEntries
+            .AsNoTracking()
+            .Where(item => item.TenantId == tenantId && monthStarts.Contains(item.CostMonth));
+
+        if (dimension == FinanceCostDimension.Store && storeId.HasValue)
+        {
+            return query.Where(item =>
+                item.Dimension == FinanceCostDimension.Store &&
+                item.StoreId == storeId.Value);
+        }
+
+        return query.Where(item =>
+            item.Dimension == FinanceCostDimension.Tenant &&
+            item.StoreId == null);
+    }
+
+    private static Dictionary<DateTime, Dictionary<FinanceCostCategory, decimal>> BuildMonthlyCostMap(
+        IReadOnlyCollection<MonthlyCostRow> rows)
+    {
+        var result = new Dictionary<DateTime, Dictionary<FinanceCostCategory, decimal>>();
+        foreach (var row in rows)
+        {
+            var monthStart = NormalizeMonthStart(row.CostMonth);
+            if (!result.TryGetValue(monthStart, out var categoryMap))
+            {
+                categoryMap = new Dictionary<FinanceCostCategory, decimal>();
+                result[monthStart] = categoryMap;
+            }
+
+            if (!categoryMap.ContainsKey(row.Category))
+            {
+                categoryMap[row.Category] = 0m;
+            }
+            categoryMap[row.Category] += row.Amount;
+        }
+
+        return result;
+    }
+
+    private static DailyCostAmounts GetDailyBaseCost(
+        DateTime businessDate,
+        IReadOnlyDictionary<DateTime, Dictionary<FinanceCostCategory, decimal>> monthlyCostMap)
+    {
+        var monthStart = NormalizeMonthStart(businessDate);
+        var daysInMonth = DateTime.DaysInMonth(monthStart.Year, monthStart.Month);
+
+        monthlyCostMap.TryGetValue(monthStart, out var categoryMap);
+        categoryMap ??= new Dictionary<FinanceCostCategory, decimal>();
+
+        var food = ResolveDailyCategoryAmount(categoryMap, FinanceCostCategory.FoodMaterial, daysInMonth);
+        var labor = ResolveDailyCategoryAmount(categoryMap, FinanceCostCategory.Labor, daysInMonth);
+        var fixedCost = ResolveDailyCategoryAmount(categoryMap, FinanceCostCategory.FixedExpense, daysInMonth);
+        var packaging = ResolveDailyCategoryAmount(categoryMap, FinanceCostCategory.PackagingConsumable, daysInMonth);
+
+        return new DailyCostAmounts
+        {
+            Food = food,
+            Labor = labor,
+            Fixed = fixedCost,
+            Packaging = packaging,
+            Platform = 0m
+        };
+    }
+
+    private static decimal ResolveDailyCategoryAmount(
+        IReadOnlyDictionary<FinanceCostCategory, decimal> categoryMap,
+        FinanceCostCategory category,
+        int daysInMonth)
+    {
+        categoryMap.TryGetValue(category, out var monthTotal);
+        if (daysInMonth <= 0)
+        {
+            return 0m;
+        }
+
+        return RoundAmount(monthTotal / daysInMonth);
+    }
+
+    private static List<DateTime> BuildMonthStartRange(DateTime startDate, DateTime endDate)
+    {
+        var result = new List<DateTime>();
+        var monthStart = NormalizeMonthStart(startDate);
+        var endMonth = NormalizeMonthStart(endDate);
+        while (monthStart <= endMonth)
+        {
+            result.Add(monthStart);
+            monthStart = monthStart.AddMonths(1);
+        }
+
+        return result;
+    }
+
+    private static DailyCostAmounts CreateEmptyCostComposition()
+    {
+        return new DailyCostAmounts
+        {
+            Food = 0m,
+            Labor = 0m,
+            Fixed = 0m,
+            Packaging = 0m,
+            Platform = 0m
+        };
+    }
+
+    private static void AddAmount(IDictionary<DateTime, decimal> map, DateTime key, decimal amount)
+    {
+        if (!map.ContainsKey(key))
+        {
+            map[key] = 0m;
+        }
+        map[key] += amount;
+    }
+
+    private static decimal GetAmount(IReadOnlyDictionary<DateTime, decimal> map, DateTime key)
+    {
+        return map.TryGetValue(key, out var value) ? value : 0m;
+    }
+
+    private static decimal ResolvePlatformRate(IReadOnlyDictionary<long, decimal> map, long storeId)
+    {
+        if (!map.TryGetValue(storeId, out var rate))
+        {
+            return 0m;
+        }
+
+        return Math.Clamp(rate, 0m, 100m);
+    }
+
+    private static DateTime NormalizeUtc(DateTime value)
+    {
+        return value.Kind switch
+        {
+            DateTimeKind.Utc => value,
+            DateTimeKind.Local => value.ToUniversalTime(),
+            _ => DateTime.SpecifyKind(value, DateTimeKind.Utc)
+        };
+    }
+
+    private static DateTime NormalizeDate(DateTime value)
+    {
+        var utc = NormalizeUtc(value);
+        return new DateTime(utc.Year, utc.Month, utc.Day, 0, 0, 0, DateTimeKind.Utc);
+    }
+
+    private static DateTime NormalizeMonthStart(DateTime value)
+    {
+        var utc = NormalizeUtc(value);
+        return new DateTime(utc.Year, utc.Month, 1, 0, 0, 0, DateTimeKind.Utc);
+    }
+
+    private static decimal RoundAmount(decimal value)
+    {
+        return decimal.Round(value, 2, MidpointRounding.AwayFromZero);
+    }
+
+    private sealed class PaidRecordProjection
+    {
+        public required long StoreId { get; init; }
+
+        public required DeliveryType DeliveryType { get; init; }
+
+        public required decimal Amount { get; init; }
+
+        public required DateTime OccurredAt { get; init; }
+    }
+
+    private sealed class RefundRecordProjection
+    {
+        public required long StoreId { get; init; }
+
+        public required DeliveryType DeliveryType { get; init; }
+
+        public required decimal Amount { get; init; }
+
+        public required DateTime OccurredAt { get; init; }
+    }
+
+    private sealed class DailyStoreAmountRow
+    {
+        public required DateTime BusinessDate { get; init; }
+
+        public required long StoreId { get; init; }
+
+        public required decimal Amount { get; init; }
+    }
+
+    private sealed class DailyChannelAmountRow
+    {
+        public required DeliveryType Channel { get; init; }
+
+        public required decimal Amount { get; init; }
+    }
+
+    private sealed class MonthlyCostRow
+    {
+        public required DateTime CostMonth { get; init; }
+
+        public required FinanceCostCategory Category { get; init; }
+
+        public required decimal Amount { get; init; }
+    }
+
+    private sealed class DailyCostAmounts
+    {
+        public decimal Food { get; init; }
+
+        public decimal Labor { get; init; }
+
+        public decimal Fixed { get; init; }
+
+        public decimal Packaging { get; init; }
+
+        public decimal Platform { get; init; }
+
+        public decimal TotalCost => RoundAmount(Food + Labor + Fixed + Packaging + Platform);
+    }
+}

src/Infrastructure/TakeoutSaaS.Infrastructure/App/Repositories/EfTenantInvoiceRepository.cs

@@ -0,0 +1,215 @@
+using Microsoft.EntityFrameworkCore;
+using TakeoutSaaS.Domain.Tenants.Entities;
+using TakeoutSaaS.Domain.Tenants.Enums;
+using TakeoutSaaS.Domain.Tenants.Repositories;
+using TakeoutSaaS.Infrastructure.App.Persistence;
+
+namespace TakeoutSaaS.Infrastructure.App.Repositories;
+
+/// <summary>
+/// 租户发票仓储 EF Core 实现。
+/// </summary>
+public sealed class EfTenantInvoiceRepository(TakeoutAppDbContext context) : ITenantInvoiceRepository
+{
+    /// <inheritdoc />
+    public Task<TenantInvoiceSetting?> GetSettingAsync(long tenantId, CancellationToken cancellationToken = default)
+    {
+        return context.TenantInvoiceSettings
+            .Where(item => item.TenantId == tenantId)
+            .FirstOrDefaultAsync(cancellationToken);
+    }
+
+    /// <inheritdoc />
+    public Task AddSettingAsync(TenantInvoiceSetting entity, CancellationToken cancellationToken = default)
+    {
+        return context.TenantInvoiceSettings.AddAsync(entity, cancellationToken).AsTask();
+    }
+
+    /// <inheritdoc />
+    public Task UpdateSettingAsync(TenantInvoiceSetting entity, CancellationToken cancellationToken = default)
+    {
+        context.TenantInvoiceSettings.Update(entity);
+        return Task.CompletedTask;
+    }
+
+    /// <inheritdoc />
+    public async Task<(IReadOnlyList<TenantInvoiceRecord> Items, int TotalCount)> SearchRecordsAsync(
+        long tenantId,
+        DateTime? startUtc,
+        DateTime? endUtc,
+        TenantInvoiceStatus? status,
+        TenantInvoiceType? invoiceType,
+        string? keyword,
+        int page,
+        int pageSize,
+        CancellationToken cancellationToken = default)
+    {
+        var normalizedPage = Math.Max(1, page);
+        var normalizedPageSize = Math.Clamp(pageSize, 1, 500);
+
+        var query = BuildRecordQuery(tenantId, startUtc, endUtc, status, invoiceType, keyword);
+
+        var totalCount = await query.CountAsync(cancellationToken);
+        if (totalCount == 0)
+        {
+            return ([], 0);
+        }
+
+        var items = await query
+            .OrderByDescending(item => item.AppliedAt)
+            .ThenByDescending(item => item.Id)
+            .Skip((normalizedPage - 1) * normalizedPageSize)
+            .Take(normalizedPageSize)
+            .ToListAsync(cancellationToken);
+
+        return (items, totalCount);
+    }
+
+    /// <inheritdoc />
+    public async Task<TenantInvoiceRecordStatsSnapshot> GetStatsAsync(
+        long tenantId,
+        DateTime nowUtc,
+        CancellationToken cancellationToken = default)
+    {
+        var utcNow = NormalizeUtc(nowUtc);
+        var monthStart = new DateTime(utcNow.Year, utcNow.Month, 1, 0, 0, 0, DateTimeKind.Utc);
+
+        var summary = await context.TenantInvoiceRecords
+            .AsNoTracking()
+            .Where(item => item.TenantId == tenantId)
+            .GroupBy(_ => 1)
+            .Select(group => new
+            {
+                CurrentMonthIssuedAmount = group
+                    .Where(item =>
+                        item.Status == TenantInvoiceStatus.Issued &&
+                        item.IssuedAt.HasValue &&
+                        item.IssuedAt.Value >= monthStart &&
+                        item.IssuedAt.Value <= utcNow)
+                    .Sum(item => item.Amount),
+                CurrentMonthIssuedCount = group
+                    .Count(item =>
+                        item.Status == TenantInvoiceStatus.Issued &&
+                        item.IssuedAt.HasValue &&
+                        item.IssuedAt.Value >= monthStart &&
+                        item.IssuedAt.Value <= utcNow),
+                PendingCount = group.Count(item => item.Status == TenantInvoiceStatus.Pending),
+                VoidedCount = group.Count(item => item.Status == TenantInvoiceStatus.Voided)
+            })
+            .FirstOrDefaultAsync(cancellationToken);
+
+        if (summary is null)
+        {
+            return new TenantInvoiceRecordStatsSnapshot();
+        }
+
+        return new TenantInvoiceRecordStatsSnapshot
+        {
+            CurrentMonthIssuedAmount = summary.CurrentMonthIssuedAmount,
+            CurrentMonthIssuedCount = summary.CurrentMonthIssuedCount,
+            PendingCount = summary.PendingCount,
+            VoidedCount = summary.VoidedCount
+        };
+    }
+
+    /// <inheritdoc />
+    public Task<TenantInvoiceRecord?> FindRecordByIdAsync(
+        long tenantId,
+        long recordId,
+        CancellationToken cancellationToken = default)
+    {
+        return context.TenantInvoiceRecords
+            .Where(item => item.TenantId == tenantId && item.Id == recordId)
+            .FirstOrDefaultAsync(cancellationToken);
+    }
+
+    /// <inheritdoc />
+    public Task<bool> ExistsInvoiceNoAsync(
+        long tenantId,
+        string invoiceNo,
+        CancellationToken cancellationToken = default)
+    {
+        return context.TenantInvoiceRecords
+            .AsNoTracking()
+            .AnyAsync(
+                item => item.TenantId == tenantId && item.InvoiceNo == invoiceNo,
+                cancellationToken);
+    }
+
+    /// <inheritdoc />
+    public Task AddRecordAsync(TenantInvoiceRecord entity, CancellationToken cancellationToken = default)
+    {
+        return context.TenantInvoiceRecords.AddAsync(entity, cancellationToken).AsTask();
+    }
+
+    /// <inheritdoc />
+    public Task UpdateRecordAsync(TenantInvoiceRecord entity, CancellationToken cancellationToken = default)
+    {
+        context.TenantInvoiceRecords.Update(entity);
+        return Task.CompletedTask;
+    }
+
+    /// <inheritdoc />
+    public Task SaveChangesAsync(CancellationToken cancellationToken = default)
+    {
+        return context.SaveChangesAsync(cancellationToken);
+    }
+
+    private IQueryable<TenantInvoiceRecord> BuildRecordQuery(
+        long tenantId,
+        DateTime? startUtc,
+        DateTime? endUtc,
+        TenantInvoiceStatus? status,
+        TenantInvoiceType? invoiceType,
+        string? keyword)
+    {
+        var query = context.TenantInvoiceRecords
+            .AsNoTracking()
+            .Where(item => item.TenantId == tenantId);
+
+        if (startUtc.HasValue)
+        {
+            var normalizedStart = NormalizeUtc(startUtc.Value);
+            query = query.Where(item => item.AppliedAt >= normalizedStart);
+        }
+
+        if (endUtc.HasValue)
+        {
+            var normalizedEnd = NormalizeUtc(endUtc.Value);
+            query = query.Where(item => item.AppliedAt <= normalizedEnd);
+        }
+
+        if (status.HasValue)
+        {
+            query = query.Where(item => item.Status == status.Value);
+        }
+
+        if (invoiceType.HasValue)
+        {
+            query = query.Where(item => item.InvoiceType == invoiceType.Value);
+        }
+
+        var normalizedKeyword = (keyword ?? string.Empty).Trim();
+        if (!string.IsNullOrWhiteSpace(normalizedKeyword))
+        {
+            var like = $"%{normalizedKeyword}%";
+            query = query.Where(item =>
+                EF.Functions.ILike(item.InvoiceNo, like) ||
+                EF.Functions.ILike(item.CompanyName, like) ||
+                EF.Functions.ILike(item.ApplicantName, like) ||
+                EF.Functions.ILike(item.OrderNo, like));
+        }
+
+        return query;
+    }
+
+    private static DateTime NormalizeUtc(DateTime value)
+    {
+        return value.Kind switch
+        {
+            DateTimeKind.Utc => value,
+            DateTimeKind.Local => value.ToUniversalTime(),
+            _ => DateTime.SpecifyKind(value, DateTimeKind.Utc)
+        };
+    }
+}