登记收款选择账单直接核销，附件上传支持拖动上传

bms-back/bms-system/src/main/java/com/bms/ar/domain/ArBalanceWriteoff.java

@@ -37,6 +37,9 @@ public class ArBalanceWriteoff extends BaseEntity
     /** 客户ID */
     private Long customerId;
 
+    /** 关联收款单ID（收款审核联动核销时写入，手工余额核销为空） */
+    private Long receiptId;
+
     /** 客户账户ID */
     private Long accountId;
 

bms-back/bms-system/src/main/java/com/bms/ar/service/impl/ArBalanceWriteoffServiceImpl.java

@@ -26,6 +26,10 @@ import com.bms.ar.mapper.ArBillMapper;
 import com.bms.ar.service.IArBalanceWriteoffService;
 import com.bms.ar.service.IArBillLogService;
 import com.bms.common.exception.ServiceException;
+import com.bms.customer.customermoney.domain.CustomerReceipt;
+import com.bms.customer.customermoney.domain.ReceiptWriteoffPlan;
+import com.bms.customer.customermoney.mapper.CustomerMoneyMapper;
+import com.bms.customer.customermoney.mapper.ReceiptWriteoffPlanMapper;
 import com.bms.common.utils.SecurityUtils;
 import com.bms.common.utils.uuid.IdUtils;
 
@@ -49,6 +53,12 @@ public class ArBalanceWriteoffServiceImpl implements IArBalanceWriteoffService {
     @Autowired
     private IArBillLogService logService;
 
+    @Autowired
+    private ReceiptWriteoffPlanMapper receiptWriteoffPlanMapper;
+
+    @Autowired
+    private CustomerMoneyMapper customerMoneyMapper;
+
     /**
      * 按客户查询允许余额核销的未结清账单。
      */
@@ -117,6 +127,7 @@ public class ArBalanceWriteoffServiceImpl implements IArBalanceWriteoffService {
         writeoff.setArBillId(bill.getArBillId());
         writeoff.setBillNo(bill.getBillNo());
         writeoff.setCustomerId(bill.getCustomerId());
+        writeoff.setReceiptId(cmd.getReceiptId());
         writeoff.setCurrency(currency);
         writeoff.setWriteoffAmount(amount);
         writeoff.setWriteoffDate(writeoffDate);
@@ -191,6 +202,66 @@ public class ArBalanceWriteoffServiceImpl implements IArBalanceWriteoffService {
         recordLog(bill.getArBillId(), writeoffId, ArLogOperationType.CANCEL_BALANCE_WRITEOFF,
                 "反核销取消核销：" + cancelRemark,
                 fromStatus, nextStatus, operator, requestId);
+
+        // 4. 若该核销单由收款审核联动产生（receipt_id 非空）：计划置 REVERSED、
+        //    收款单已分配CNY回退为未分配；全程不回补余额、不动额度（收款审核时已全额入账）。
+        if (writeoff.getReceiptId() != null) {
+            reverseReceiptLink(writeoff, operator, cancelRemark);
+        }
+    }
+
+    /**
+     * 反核销收款联动核销单时的单据回写（与反核销同一事务）：
+     * 计划 EFFECTIVE -> REVERSED；收款单 allocated_amount 减回、unallocated_amount 回补并重算类型。
+     * 不触碰客户余额与授信额度。
+     */
+    private void reverseReceiptLink(ArBalanceWriteoff writeoff, String operator, String cancelRemark) {
+        ReceiptWriteoffPlan plan = receiptWriteoffPlanMapper
+                .selectEffectiveByWriteoffId(writeoff.getWriteoffId());
+        if (plan == null) {
+            // 无 EFFECTIVE 计划：手工余额核销（无计划）或计划已被处理，不做收款单联动
+            return;
+        }
+        if (receiptWriteoffPlanMapper.updateReversedByWriteoffId(writeoff.getWriteoffId(), operator) != 1) {
+            throw new ServiceException("收款核销计划状态已变化，请刷新后重试");
+        }
+
+        CustomerReceipt receipt = customerMoneyMapper.selectReceiptById(writeoff.getReceiptId());
+        if (receipt == null || !CustomerReceipt.STATUS_CONFIRMED.equals(receipt.getStatus())) {
+            throw new ServiceException("关联收款单不存在或不是已确认状态，无法联动反核销");
+        }
+        BigDecimal amount = nvl(writeoff.getWriteoffAmount());
+        BigDecimal base = nvl(receipt.getBaseAmount());
+        BigDecimal newAllocated = nvl(receipt.getAllocatedAmount()).subtract(amount);
+        if (newAllocated.compareTo(BigDecimal.ZERO) < 0) {
+            newAllocated = BigDecimal.ZERO;
+        }
+        BigDecimal newUnallocated = base.subtract(newAllocated);
+        if (newUnallocated.compareTo(BigDecimal.ZERO) < 0) {
+            newUnallocated = BigDecimal.ZERO;
+        }
+        String receiptType;
+        if (newAllocated.compareTo(BigDecimal.ZERO) == 0) {
+            receiptType = CustomerReceipt.TYPE_PREPAY;
+        } else if (newAllocated.compareTo(base) >= 0) {
+            receiptType = CustomerReceipt.TYPE_REPAY;
+        } else {
+            receiptType = CustomerReceipt.TYPE_MIXED;
+        }
+
+        CustomerReceipt update = new CustomerReceipt();
+        update.setId(receipt.getId());
+        update.setAllocatedAmount(newAllocated);
+        update.setUnallocatedAmount(newUnallocated);
+        update.setReceiptType(receiptType);
+        update.setUpdateBy(operator);
+        if (customerMoneyMapper.updateReceiptAllocation(update) != 1) {
+            throw new ServiceException("关联收款单状态已变化，请刷新后重试");
+        }
+        recordLog(plan.getArBillId(), writeoff.getWriteoffId(), ArLogOperationType.CANCEL_BALANCE_WRITEOFF,
+                "收款单联动核销反核销，回退收款单分配金额 " + amount.toPlainString()
+                        + " CNY（" + receipt.getReceiptNo() + "，原因：" + cancelRemark + "）",
+                null, null, operator, IdUtils.fastSimpleUUID());
     }
 
     /**

bms-back/bms-system/src/main/java/com/bms/customer/customermoney/api/BalanceChangeCommand.java

@@ -8,10 +8,12 @@ import lombok.Data;
  *
  * <p>典型场景：</p>
  * <ul>
- *   <li>余额核销账单/订单扣款 -> {@link ICustomerAccountApi#deductBalance}（余额减少，默认同步释放已用额度）</li>
- *   <li>收款审核入账/反核销回补/退款 -> {@link ICustomerAccountApi#refundBalance}（余额增加）</li>
+ *   <li>订单扣款/账户余额支付 -> {@link ICustomerAccountApi#deductBalance}（余额减少）</li>
+ *   <li>收款审核入账/退款 -> {@link ICustomerAccountApi#refundBalance}（余额增加）</li>
  * </ul>
  *
+ * <p>账单余额核销/反核销不使用本命令、不改动余额与额度。</p>
+ *
  * @author bms
  * @date 2026-09-17
  */

bms-back/bms-system/src/main/java/com/bms/customer/customermoney/api/ICustomerAccountApi.java

@@ -14,12 +14,15 @@ import com.bms.customer.customermoney.vo.CustomerAccountStatusVO;
  * 调用方自身的事务会与本操作共享事务（默认 REQUIRED），任一失败整体回滚。</p>
  *
  * <ul>
- *   <li>单据形成应收/计费开单：{@link #occupyCredit} 占用授信（used_credit 增加）</li>
- *   <li>单据作废/计费核减：{@link #releaseCredit} 释放授信（used_credit 减少）</li>
- *   <li>用账户余额支付/核销：{@link #deductBalance} 扣余额（可同步释放已用额度）</li>
- *   <li>收款入账/退款/反核销回补：{@link #refundBalance} 加余额（可同步重新占用）</li>
+ *   <li>单据形成应收/计费开单：{@link #occupyCredit}（计费口径下为扣减账户余额，允许负余额欠费）</li>
+ *   <li>单据作废/计费核减：{@link #releaseCredit}（计费口径下为回补账户余额）</li>
+ *   <li>用账户余额支付：{@link #deductBalance} 扣余额</li>
+ *   <li>收款审核入账/退款：{@link #refundBalance} 加余额</li>
  * </ul>
  *
+ * <p>注意（核销口径）：应收账单的余额核销与反核销（含收款审核联动核销）<b>不调用本接口</b>，
+ * 只更新账单已核销/未核销金额与状态，客户余额与授信额度均不发生变动。</p>
+ *
  * @author bms
  * @date 2026-09-17
  */

bms-back/bms-system/src/main/java/com/bms/customer/customermoney/domain/CustomerReceipt.java

@@ -125,6 +125,9 @@ public class CustomerReceipt extends BaseEntity
     /** 收款附件列表（存 ctr_customer_attachment，attachment_type='3'，biz_id 关联本单） */
     private List<BmsCustomerAttachment> attachmentList;
 
+    /** 核销账单计划（登记时选择，审核通过后一并核销） */
+    private List<ReceiptWriteoffPlan> writeoffPlans;
+
     /** 收款附件数量（列表查询统计） */
     private Integer attachmentCount;
 }

bms-back/bms-system/src/main/java/com/bms/customer/customermoney/domain/ReceiptWriteoffPlan.java

@@ -0,0 +1,82 @@
+package com.bms.customer.customermoney.domain;
+
+import java.math.BigDecimal;
+import java.util.Date;
+import com.fasterxml.jackson.annotation.JsonFormat;
+import com.bms.common.core.domain.BaseEntity;
+import lombok.Data;
+import lombok.EqualsAndHashCode;
+
+/**
+ * 收款单核销账单计划 ctr_receipt_writeoff_plan
+ *
+ * <p>登记收款时指定待核销的应收账单（PENDING）；收款审核通过后在同一事务内逐张执行核销，
+ * 回写核销单ID并置 EFFECTIVE；待审核收款单被取消则置 CANCELLED；
+ * 已生效的核销单后续在“余额核销”页被反核销则置 REVERSED（核销/反核销均不改动客户余额与额度）。</p>
+ *
+ * @author bms
+ * @date 2026-10-08
+ */
+@Data
+@EqualsAndHashCode(callSuper = true)
+public class ReceiptWriteoffPlan extends BaseEntity
+{
+    private static final long serialVersionUID = 1L;
+
+    /** 状态：待执行（收款单待审核） */
+    public static final String STATUS_PENDING = "PENDING";
+    /** 状态：已核销（收款审核通过并完成账单核销） */
+    public static final String STATUS_EFFECTIVE = "EFFECTIVE";
+    /** 状态：已作废（待审核收款单被取消，计划未执行） */
+    public static final String STATUS_CANCELLED = "CANCELLED";
+    /** 状态：已反核销（审核联动核销后，核销单在余额核销页被反核销） */
+    public static final String STATUS_REVERSED = "REVERSED";
+
+    /** 主键 */
+    private Long planId;
+
+    /** 收款单ID */
+    private Long receiptId;
+
+    /** 应收账单ID */
+    private Long arBillId;
+
+    /** 账单号快照 */
+    private String billNo;
+
+    /** 客户ID */
+    private Long customerId;
+
+    /** 账单币种（当前仅支持CNY） */
+    private String currency;
+
+    /** 本次核销金额（本位币CNY） */
+    private BigDecimal writeoffAmount;
+
+    /** 状态：PENDING/EFFECTIVE/CANCELLED/REVERSED */
+    private String status;
+
+    /** 审核后生成的余额核销单ID */
+    private Long writeoffId;
+
+    /** 核销日期（执行后展示） */
+    @JsonFormat(pattern = "yyyy-MM-dd")
+    private Date writeoffDate;
+
+    /* ===== 关联展示字段（来自 ar_bill） ===== */
+
+    /** 账单名称 */
+    private String billName;
+
+    /** 账单应收总额 */
+    private BigDecimal totalAmount;
+
+    /** 账单已核销金额 */
+    private BigDecimal writtenOffAmount;
+
+    /** 账单未核销金额 */
+    private BigDecimal unwrittenAmount;
+
+    /** 账单状态 */
+    private String billStatus;
+}

bms-back/bms-system/src/main/java/com/bms/customer/customermoney/mapper/CustomerMoneyMapper.java

@@ -68,6 +68,9 @@ public interface CustomerMoneyMapper
     /** 取消收款单：PENDING -> CANCELLED */
     int cancelReceipt(@Param("id") Long id, @Param("updateBy") String updateBy);
 
+    /** 反核销联动：回退已确认收款单的已分配金额、回补未分配金额并重算收款类型（不动余额） */
+    int updateReceiptAllocation(CustomerReceipt receipt);
+
     /* ================= 余额流水 ================= */
 
     /** 查询流水列表 */

bms-back/bms-system/src/main/java/com/bms/customer/customermoney/mapper/ReceiptWriteoffPlanMapper.java

@@ -0,0 +1,36 @@
+package com.bms.customer.customermoney.mapper;
+
+import java.util.List;
+import org.apache.ibatis.annotations.Param;
+import com.bms.customer.customermoney.domain.ReceiptWriteoffPlan;
+
+/**
+ * 收款单核销账单计划 Mapper
+ *
+ * @author bms
+ * @date 2026-10-08
+ */
+public interface ReceiptWriteoffPlanMapper
+{
+    /** 新增一条核销计划 */
+    int insertPlan(ReceiptWriteoffPlan plan);
+
+    /** 按收款单查询全部计划（关联账单展示字段，按计划ID升序） */
+    List<ReceiptWriteoffPlan> selectByReceiptId(@Param("receiptId") Long receiptId);
+
+    /** 执行成功回写：PENDING -> EFFECTIVE，记录核销单ID与核销日期 */
+    int updateEffective(@Param("planId") Long planId,
+                        @Param("writeoffId") Long writeoffId,
+                        @Param("updateBy") String updateBy);
+
+    /** 收款单取消：其全部 PENDING 计划置 CANCELLED */
+    int cancelPendingByReceiptId(@Param("receiptId") Long receiptId,
+                                 @Param("updateBy") String updateBy);
+
+    /** 按核销单ID查询 EFFECTIVE 计划（反核销联动用） */
+    ReceiptWriteoffPlan selectEffectiveByWriteoffId(@Param("writeoffId") Long writeoffId);
+
+    /** 反核销联动：EFFECTIVE -> REVERSED */
+    int updateReversedByWriteoffId(@Param("writeoffId") Long writeoffId,
+                                   @Param("updateBy") String updateBy);
+}

bms-back/bms-system/src/main/java/com/bms/customer/customermoney/service/impl/CustomerMoneyServiceImpl.java

@@ -5,8 +5,11 @@ import java.math.RoundingMode;
 import java.time.LocalDate;
 import java.time.LocalDateTime;
 import java.time.format.DateTimeFormatter;
+import java.util.ArrayList;
 import java.util.Date;
+import java.util.HashSet;
 import java.util.List;
+import java.util.Set;
 import java.util.concurrent.ThreadLocalRandom;
 import org.springframework.beans.factory.annotation.Autowired;
 import org.springframework.stereotype.Service;
@@ -15,8 +18,13 @@ import org.springframework.util.CollectionUtils;
 import org.springframework.util.StringUtils;
 import com.bms.common.exception.ServiceException;
 import com.bms.common.utils.SecurityUtils;
+import com.bms.ar.domain.ArBalanceWriteoff;
 import com.bms.ar.domain.ArBankAccount;
+import com.bms.ar.domain.ArBill;
+import com.bms.ar.enums.ArBillStatus;
 import com.bms.ar.mapper.ArBankAccountMapper;
+import com.bms.ar.mapper.ArBillMapper;
+import com.bms.ar.service.IArBalanceWriteoffService;
 import com.bms.customer.customerinfo.domain.BmsCustomer;
 import com.bms.customer.customerinfo.domain.BmsCustomerAttachment;
 import com.bms.customer.customerinfo.mapper.BmsCustomerMapper;
@@ -28,8 +36,10 @@ import com.bms.customer.customermoney.domain.CustomerBalanceFlow;
 import com.bms.customer.customermoney.domain.CustomerCreditApply;
 import com.bms.customer.customermoney.domain.CustomerCreditFlow;
 import com.bms.customer.customermoney.domain.CustomerReceipt;
+import com.bms.customer.customermoney.domain.ReceiptWriteoffPlan;
 import com.bms.customer.customermoney.mapper.CustomerCreditApplyMapper;
 import com.bms.customer.customermoney.mapper.CustomerMoneyMapper;
+import com.bms.customer.customermoney.mapper.ReceiptWriteoffPlanMapper;
 import com.bms.customer.customermoney.service.ICreditQuotaService;
 import com.bms.customer.customermoney.service.ICustomerMoneyService;
 import com.bms.price.service.IPrcOrderBillService;
@@ -79,6 +89,18 @@ public class CustomerMoneyServiceImpl implements ICustomerMoneyService
     @Autowired
     private ArBankAccountMapper arBankAccountMapper;
 
+    /** 应收账单：登记收款选择核销账单时校验账单状态/未核销额 */
+    @Autowired
+    private ArBillMapper arBillMapper;
+
+    /** 收款核销计划 */
+    @Autowired
+    private ReceiptWriteoffPlanMapper receiptWriteoffPlanMapper;
+
+    /** 余额核销：收款审核通过事务内逐张核销账单 */
+    @Autowired
+    private IArBalanceWriteoffService balanceWriteoffService;
+
     @Override
     @Transactional(rollbackFor = Exception.class)
     public List<CustomerAccount> selectAccountList(Long customerId)
@@ -118,6 +140,7 @@ public class CustomerMoneyServiceImpl implements ICustomerMoneyService
             query.setBizType(BmsCustomerAttachment.BIZ_TYPE_CUSTOMER_RECEIPT);
             query.setBizId(id);
             receipt.setAttachmentList(bmsCustomerMapper.selectBmsCustomerAttachmentList(query));
+            receipt.setWriteoffPlans(receiptWriteoffPlanMapper.selectByReceiptId(id));
         }
         return receipt;
     }
@@ -134,6 +157,8 @@ public class CustomerMoneyServiceImpl implements ICustomerMoneyService
         {
             throw new ServiceException("收款金额必须大于0");
         }
+        // 统一金额口径：入口即规范为两位小数，后续本位币、核销合计、余额分配均基于该值计算
+        receipt.setAmount(receipt.getAmount().setScale(MONEY_SCALE, RoundingMode.HALF_UP));
         if (!StringUtils.hasText(receipt.getReceiptType()))
         {
             receipt.setReceiptType(CustomerReceipt.TYPE_PREPAY);
@@ -231,11 +256,24 @@ public class CustomerMoneyServiceImpl implements ICustomerMoneyService
         BigDecimal baseAmount = receipt.getAmount().multiply(rate).setScale(MONEY_SCALE, RoundingMode.HALF_UP);
         receipt.setBaseAmount(baseAmount);
 
+        // 核销账单计划校验：当前账单均为人民币（CNY）账单，计划金额即本位币 CNY 金额，
+        // 上限为收款按汇率折算后的本位币金额 baseAmount；核销本身不增减客户余额。
+        List<ReceiptWriteoffPlan> plans = validateWriteoffPlans(receipt);
+        BigDecimal allocatedBase = plans.stream()
+                .map(ReceiptWriteoffPlan::getWriteoffAmount)
+                .reduce(BigDecimal.ZERO, BigDecimal::add);
+        // 全额分配=还款核销，部分分配=混合，不选账单=预充值/保持所选类型（本位币口径比较）
+        if (!plans.isEmpty())
+        {
+            receipt.setReceiptType(allocatedBase.compareTo(baseAmount) == 0
+                    ? CustomerReceipt.TYPE_REPAY : CustomerReceipt.TYPE_MIXED);
+        }
+
         receipt.setReceiptNo(generateNo("SK"));
         receipt.setStatus(CustomerReceipt.STATUS_PENDING);
-        receipt.setAllocatedAmount(BigDecimal.ZERO);
-        // 核销口径统一为本位币 CNY
-        receipt.setUnallocatedAmount(baseAmount);
+        // 核销金额即本位币 CNY，无需再乘汇率
+        receipt.setAllocatedAmount(allocatedBase);
+        receipt.setUnallocatedAmount(baseAmount.subtract(allocatedBase));
         if (!StringUtils.hasText(receipt.getInvoiceStatus()))
         {
             receipt.setInvoiceStatus("NONE");
@@ -243,11 +281,146 @@ public class CustomerMoneyServiceImpl implements ICustomerMoneyService
         receipt.setVersion(0);
         customerMoneyMapper.insertReceipt(receipt);
 
+        // 核销计划落 PENDING，审核通过事务内再逐张执行
+        String operator = receipt.getCreateBy();
+        for (ReceiptWriteoffPlan plan : plans)
+        {
+            plan.setReceiptId(receipt.getId());
+            plan.setStatus(ReceiptWriteoffPlan.STATUS_PENDING);
+            plan.setCreateBy(operator);
+            receiptWriteoffPlanMapper.insertPlan(plan);
+        }
+
         // 收款附件：复用客户附件表，业务模块挂 customer_receipt，biz_id 关联收款单
         saveReceiptAttachments(receipt);
         return 1;
     }
 
+    /**
+     * 校验登记收款携带的核销账单计划并规范化。
+     * 口径（暂不支持多币种账单）：
+     *   账单必须属于当前客户、账单币种为人民币 CNY、状态可核销（已确认/部分核销）；
+     *   每张本次核销额（CNY）大于0且不超过账单未核销额；
+     *   合计不超过收款按汇率折算后的本位币金额 baseAmount（CNY）。
+     * 审核时会再次锁账单强校验，防止登记后账单被别处抢先核销。
+     */
+    private List<ReceiptWriteoffPlan> validateWriteoffPlans(CustomerReceipt receipt)
+    {
+        List<ReceiptWriteoffPlan> raw = receipt.getWriteoffPlans();
+        if (CollectionUtils.isEmpty(raw))
+        {
+            return new ArrayList<>();
+        }
+        BigDecimal baseAmount = receipt.getBaseAmount() != null
+                ? receipt.getBaseAmount().setScale(MONEY_SCALE, RoundingMode.HALF_UP)
+                : receipt.getAmount().multiply(receipt.getExchangeRate()).setScale(MONEY_SCALE, RoundingMode.HALF_UP);
+        List<ReceiptWriteoffPlan> plans = new ArrayList<>();
+        Set<Long> billIds = new HashSet<>();
+        BigDecimal total = BigDecimal.ZERO;
+        for (ReceiptWriteoffPlan item : raw)
+        {
+            if (item == null || item.getArBillId() == null)
+            {
+                continue;
+            }
+            BigDecimal amount = item.getWriteoffAmount();
+            if (amount == null)
+            {
+                throw new ServiceException("请填写每张账单的本次核销金额");
+            }
+            amount = amount.setScale(MONEY_SCALE, RoundingMode.HALF_UP);
+            if (amount.compareTo(BigDecimal.ZERO) <= 0)
+            {
+                throw new ServiceException("核销金额必须大于0");
+            }
+            if (!billIds.add(item.getArBillId()))
+            {
+                throw new ServiceException("同一账单不能重复选择，请合并为一条并填写合计金额");
+            }
+            ArBill bill = arBillMapper.selectArBillById(item.getArBillId());
+            if (bill == null)
+            {
+                throw new ServiceException("所选应收账单不存在，请刷新后重新选择");
+            }
+            if (!receipt.getCustomerId().equals(bill.getCustomerId()))
+            {
+                throw new ServiceException("账单【" + bill.getBillNo() + "】不属于当前客户");
+            }
+            // 现阶段仅支持人民币账单核销；外币账单暂不在此入口处理
+            String billCurrency = StringUtils.hasText(bill.getCurrency())
+                    ? bill.getCurrency().trim().toUpperCase() : BASE_CURRENCY;
+            if (!BASE_CURRENCY.equals(billCurrency))
+            {
+                throw new ServiceException("账单【" + bill.getBillNo() + "】币种为 " + billCurrency
+                        + "，当前仅支持人民币（CNY）账单核销");
+            }
+            ArBillStatus billStatus = ArBillStatus.of(bill.getStatus());
+            if (billStatus == null || !billStatus.canWriteOff())
+            {
+                throw new ServiceException("账单【" + bill.getBillNo() + "】当前状态不允许核销："
+                        + (billStatus == null ? bill.getStatus() : billStatus.getLabel()));
+            }
+            BigDecimal unwritten = bill.getUnwrittenAmount() == null
+                    ? BigDecimal.ZERO : bill.getUnwrittenAmount();
+            if (amount.compareTo(unwritten) > 0)
+            {
+                throw new ServiceException("账单【" + bill.getBillNo() + "】本次核销金额 "
+                        + amount.toPlainString() + " 超过其未核销金额 " + unwritten.toPlainString());
+            }
+            total = total.add(amount);
+            if (total.compareTo(baseAmount) > 0)
+            {
+                throw new ServiceException("核销金额合计 " + total.toPlainString()
+                        + " CNY 超过本收款单折算本位币金额 " + baseAmount.toPlainString() + " CNY");
+            }
+
+            ReceiptWriteoffPlan plan = new ReceiptWriteoffPlan();
+            plan.setArBillId(bill.getArBillId());
+            plan.setBillNo(bill.getBillNo());
+            plan.setCustomerId(bill.getCustomerId());
+            plan.setCurrency(BASE_CURRENCY);
+            plan.setWriteoffAmount(amount);
+            plan.setRemark(StringUtils.hasText(item.getRemark()) ? item.getRemark().trim() : null);
+            plans.add(plan);
+        }
+        return plans;
+    }
+
+    /**
+     * 收款审核通过后执行核销计划：同一事务内逐张锁账单核销，
+     * 任一账单已被别处抢先核销导致超额时，整笔审核回滚（含余额入账），不产生半截数据。
+     */
+    private void executeReceiptWriteoffPlans(CustomerReceipt receipt, String operator)
+    {
+        List<ReceiptWriteoffPlan> plans = receiptWriteoffPlanMapper.selectByReceiptId(receipt.getId());
+        if (CollectionUtils.isEmpty(plans))
+        {
+            return;
+        }
+        Date writeoffDate = new Date();
+        for (ReceiptWriteoffPlan plan : plans)
+        {
+            if (!ReceiptWriteoffPlan.STATUS_PENDING.equals(plan.getStatus()))
+            {
+                continue;
+            }
+            ArBalanceWriteoff cmd = new ArBalanceWriteoff();
+            cmd.setArBillId(plan.getArBillId());
+            cmd.setCustomerId(plan.getCustomerId());
+            cmd.setReceiptId(receipt.getId());
+            cmd.setWriteoffAmount(plan.getWriteoffAmount());
+            cmd.setWriteoffDate(writeoffDate);
+            cmd.setRemark("收款单审核联动核销：" + receipt.getReceiptNo());
+            cmd.setCreateBy(operator);
+            // writeoff 内部锁账单行、复核状态与未核销额，冲突时抛异常由外层事务统一回滚
+            ArBalanceWriteoff done = balanceWriteoffService.writeoff(cmd);
+            if (receiptWriteoffPlanMapper.updateEffective(plan.getPlanId(), done.getWriteoffId(), operator) != 1)
+            {
+                throw new ServiceException("收款核销计划状态已变化，请刷新后重试");
+            }
+        }
+    }
+
     /**
      * 构造汇率表来源说明：汇率来源（中国银行/央行等）+ 命中路径（正向/反向取倒数/经CNY交叉）。
      * resolveRate 返回对象的 remark 带 __RATE_PATH__ 前缀标记命中路径。
@@ -343,6 +516,9 @@ public class CustomerMoneyServiceImpl implements ICustomerMoneyService
         {
             throw new ServiceException("收款单状态已变更，请刷新后重试");
         }
+
+        // 3. 登记时选择的账单在同一事务内一并核销；任一账单核销失败则整笔审核回滚
+        executeReceiptWriteoffPlans(receipt, username);
         return receiptRows;
     }
 
@@ -359,7 +535,11 @@ public class CustomerMoneyServiceImpl implements ICustomerMoneyService
         {
             throw new ServiceException("仅待确认的收款单可以取消");
         }
-        return customerMoneyMapper.cancelReceipt(id, SecurityUtils.getUsername());
+        String operator = SecurityUtils.getUsername();
+        int rows = customerMoneyMapper.cancelReceipt(id, operator);
+        // 尚未执行的核销计划一并作废
+        receiptWriteoffPlanMapper.cancelPendingByReceiptId(id, operator);
+        return rows;
     }
 
     @Override

bms-back/bms-system/src/main/resources/mapper/ar/ArBalanceWriteoffMapper.xml

@@ -10,6 +10,7 @@ PUBLIC "-//mybatis.org//DTD Mapper 3.0//EN"
         <result property="arBillId"        column="ar_bill_id"/>
         <result property="billNo"          column="bill_no"/>
         <result property="customerId"      column="customer_id"/>
+        <result property="receiptId"       column="receipt_id"/>
         <result property="accountId"       column="account_id"/>
         <result property="currency"        column="currency"/>
         <result property="writeoffAmount"  column="writeoff_amount"/>
@@ -28,7 +29,7 @@ PUBLIC "-//mybatis.org//DTD Mapper 3.0//EN"
     </resultMap>
 
     <sql id="selectColumns">
-        select w.writeoff_id, w.writeoff_no, w.ar_bill_id, w.bill_no, w.customer_id, w.account_id,
+        select w.writeoff_id, w.writeoff_no, w.ar_bill_id, w.bill_no, w.customer_id, w.receipt_id, w.account_id,
                w.currency, w.writeoff_amount, w.balance_flow_id, w.reverse_flow_id,
                w.writeoff_date, w.status, w.remark, w.create_by, w.create_time,
                w.cancel_by, w.cancel_time, w.cancel_remark,
@@ -40,11 +41,11 @@ PUBLIC "-//mybatis.org//DTD Mapper 3.0//EN"
     <insert id="insertArBalanceWriteoff" parameterType="ArBalanceWriteoff"
             useGeneratedKeys="true" keyProperty="writeoffId">
         insert into ar_balance_writeoff (
-            writeoff_no, ar_bill_id, bill_no, customer_id, account_id, currency,
+            writeoff_no, ar_bill_id, bill_no, customer_id, receipt_id, account_id, currency,
             writeoff_amount, balance_flow_id, reverse_flow_id, writeoff_date,
             status, remark, create_by, create_time
         ) values (
-            #{writeoffNo}, #{arBillId}, #{billNo}, #{customerId}, #{accountId}, #{currency},
+            #{writeoffNo}, #{arBillId}, #{billNo}, #{customerId}, #{receiptId}, #{accountId}, #{currency},
             #{writeoffAmount}, #{balanceFlowId}, #{reverseFlowId}, #{writeoffDate},
             #{status}, #{remark}, #{createBy}, sysdate()
         )

bms-back/bms-system/src/main/resources/mapper/customer/CustomerMoneyMapper.xml

@@ -392,6 +392,17 @@ PUBLIC "-//mybatis.org//DTD Mapper 3.0//EN"
         where id = #{id} and status = 'PENDING' and del_flag = '0'
     </update>
 
+    <!-- 反核销联动：仅回写分配口径金额与收款类型，客户余额/额度不在此变动 -->
+    <update id="updateReceiptAllocation" parameterType="com.bms.customer.customermoney.domain.CustomerReceipt">
+        update ctr_customer_receipt
+        set allocated_amount   = #{allocatedAmount},
+            unallocated_amount = #{unallocatedAmount},
+            receipt_type       = #{receiptType},
+            update_by          = #{updateBy},
+            update_time        = now()
+        where id = #{id} and status = 'CONFIRMED' and del_flag = '0'
+    </update>
+
     <!-- ================= 余额流水 ================= -->
     <resultMap type="com.bms.customer.customermoney.domain.CustomerBalanceFlow" id="CustomerBalanceFlowResult">
         <id     property="id"                    column="id"                      />

bms-back/bms-system/src/main/resources/mapper/customer/ReceiptWriteoffPlanMapper.xml

@@ -0,0 +1,89 @@
+<?xml version="1.0" encoding="UTF-8" ?>
+<!DOCTYPE mapper
+PUBLIC "-//mybatis.org//DTD Mapper 3.0//EN"
+"http://mybatis.org/dtd/mybatis-3-mapper.dtd">
+<mapper namespace="com.bms.customer.customermoney.mapper.ReceiptWriteoffPlanMapper">
+
+    <resultMap id="ReceiptWriteoffPlanResult" type="com.bms.customer.customermoney.domain.ReceiptWriteoffPlan">
+        <id     property="planId"           column="plan_id"           />
+        <result property="receiptId"        column="receipt_id"        />
+        <result property="arBillId"         column="ar_bill_id"        />
+        <result property="billNo"           column="bill_no"           />
+        <result property="customerId"       column="customer_id"       />
+        <result property="currency"         column="currency"          />
+        <result property="writeoffAmount"   column="writeoff_amount"   />
+        <result property="status"           column="status"            />
+        <result property="writeoffId"       column="writeoff_id"       />
+        <result property="remark"           column="remark"            />
+        <result property="createBy"         column="create_by"         />
+        <result property="createTime"       column="create_time"       />
+        <result property="updateBy"         column="update_by"         />
+        <result property="updateTime"       column="update_time"       />
+        <result property="writeoffDate"     column="writeoff_date"     />
+        <result property="billName"         column="bill_name"         />
+        <result property="totalAmount"      column="total_amount"      />
+        <result property="writtenOffAmount" column="written_off_amount"/>
+        <result property="unwrittenAmount"  column="unwritten_amount"  />
+        <result property="billStatus"       column="bill_status"       />
+    </resultMap>
+
+    <sql id="selectColumns">
+        select p.plan_id, p.receipt_id, p.ar_bill_id, p.bill_no, p.customer_id, p.currency,
+               p.writeoff_amount, p.status, p.writeoff_id, p.remark,
+               p.create_by, p.create_time, p.update_by, p.update_time,
+               w.writeoff_date,
+               b.bill_name, b.total_amount, b.written_off_amount, b.unwritten_amount,
+               b.status as bill_status
+        from ctr_receipt_writeoff_plan p
+        left join ar_balance_writeoff w on w.writeoff_id = p.writeoff_id
+        left join ar_bill b on b.ar_bill_id = p.ar_bill_id
+    </sql>
+
+    <insert id="insertPlan" parameterType="com.bms.customer.customermoney.domain.ReceiptWriteoffPlan"
+            useGeneratedKeys="true" keyProperty="planId">
+        insert into ctr_receipt_writeoff_plan (
+            receipt_id, ar_bill_id, bill_no, customer_id, currency, writeoff_amount,
+            status, writeoff_id, remark, create_by, create_time, del_flag
+        ) values (
+            #{receiptId}, #{arBillId}, #{billNo}, #{customerId}, #{currency}, #{writeoffAmount},
+            #{status}, #{writeoffId}, #{remark}, #{createBy}, sysdate(), '0'
+        )
+    </insert>
+
+    <select id="selectByReceiptId" resultMap="ReceiptWriteoffPlanResult">
+        <include refid="selectColumns"/>
+        where p.receipt_id = #{receiptId} and p.del_flag = '0'
+        order by p.plan_id asc
+    </select>
+
+    <update id="updateEffective">
+        update ctr_receipt_writeoff_plan
+        set status      = 'EFFECTIVE',
+            writeoff_id = #{writeoffId},
+            update_by   = #{updateBy},
+            update_time = sysdate()
+        where plan_id = #{planId} and status = 'PENDING' and del_flag = '0'
+    </update>
+
+    <update id="cancelPendingByReceiptId">
+        update ctr_receipt_writeoff_plan
+        set status      = 'CANCELLED',
+            update_by   = #{updateBy},
+            update_time = sysdate()
+        where receipt_id = #{receiptId} and status = 'PENDING' and del_flag = '0'
+    </update>
+
+    <select id="selectEffectiveByWriteoffId" resultMap="ReceiptWriteoffPlanResult">
+        <include refid="selectColumns"/>
+        where p.writeoff_id = #{writeoffId} and p.status = 'EFFECTIVE' and p.del_flag = '0'
+        limit 1
+    </select>
+
+    <update id="updateReversedByWriteoffId">
+        update ctr_receipt_writeoff_plan
+        set status      = 'REVERSED',
+            update_by   = #{updateBy},
+            update_time = sysdate()
+        where writeoff_id = #{writeoffId} and status = 'EFFECTIVE' and del_flag = '0'
+    </update>
+</mapper>

bms-back/sql/20261008_add_receipt_writeoff_plan.sql

@@ -0,0 +1,38 @@
+-- ============================================================
+-- 功能：登记收款时选择核销账单，审核通过后一并核销
+-- 日期：2026-10-08
+-- 说明：
+--   1) 新增收款核销计划表 ctr_receipt_writeoff_plan：登记时落 PENDING 计划，
+--      审核通过事务内逐张执行 ar_bill 核销并回写 EFFECTIVE/核销单ID，取消收款单则置 CANCELLED；
+--      联动核销单后续在余额核销页被反核销则置 REVERSED，并回退收款单 allocated/unallocated（不动余额/额度）。
+--   2) ar_balance_writeoff 增加 receipt_id：审核联动生成的核销单可溯源到收款单；
+--      手工余额核销保持为空。
+-- ============================================================
+
+-- 1. 收款核销计划表
+CREATE TABLE IF NOT EXISTS `ctr_receipt_writeoff_plan` (
+  `plan_id` bigint(20) NOT NULL AUTO_INCREMENT COMMENT '计划ID',
+  `receipt_id` bigint(20) NOT NULL COMMENT '收款单ID（ctr_customer_receipt.id）',
+  `ar_bill_id` bigint(20) NOT NULL COMMENT '应收账单ID',
+  `bill_no` varchar(50) COLLATE utf8mb4_unicode_ci NOT NULL COMMENT '账单号快照',
+  `customer_id` bigint(20) NOT NULL COMMENT '客户ID',
+  `currency` varchar(10) COLLATE utf8mb4_unicode_ci NOT NULL DEFAULT 'CNY' COMMENT '账单币种（当前仅支持CNY）',
+  `writeoff_amount` decimal(18,2) NOT NULL DEFAULT '0.00' COMMENT '本次核销金额（本位币CNY；当前仅支持人民币账单）',
+  `status` varchar(30) COLLATE utf8mb4_unicode_ci NOT NULL DEFAULT 'PENDING' COMMENT '状态：PENDING待执行/EFFECTIVE已核销/CANCELLED已作废/REVERSED已反核销',
+  `writeoff_id` bigint(20) DEFAULT NULL COMMENT '审核后生成的余额核销单ID（ar_balance_writeoff.writeoff_id）',
+  `remark` varchar(500) COLLATE utf8mb4_unicode_ci DEFAULT NULL COMMENT '备注',
+  `create_by` varchar(64) COLLATE utf8mb4_unicode_ci DEFAULT NULL COMMENT '创建人',
+  `create_time` datetime DEFAULT NULL COMMENT '创建时间',
+  `update_by` varchar(64) COLLATE utf8mb4_unicode_ci DEFAULT NULL COMMENT '更新人',
+  `update_time` datetime DEFAULT NULL COMMENT '更新时间',
+  `del_flag` char(1) COLLATE utf8mb4_unicode_ci NOT NULL DEFAULT '0' COMMENT '删除标志（0存在 1删除）',
+  PRIMARY KEY (`plan_id`),
+  KEY `idx_crwp_receipt` (`receipt_id`,`status`),
+  KEY `idx_crwp_bill` (`ar_bill_id`),
+  KEY `idx_crwp_customer` (`customer_id`)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci COMMENT='收款单核销账单计划';
+
+-- 2. 余额核销单关联收款单
+ALTER TABLE `ar_balance_writeoff`
+  ADD COLUMN `receipt_id` bigint(20) DEFAULT NULL COMMENT '关联收款单ID（收款审核联动核销时写入）' AFTER `customer_id`,
+  ADD KEY `idx_abw_receipt` (`receipt_id`);