FL6 完善财务台账与导出审计

2026-05-12 09:33:45 +08:00
@@ -2,11 +2,30 @@ const { AppError } = require("../utils/AppError");
 const { sendData } = require("../utils/reply");
 const { FEATURE_FLAG_KEYS, evaluateFeatureFlag } = require("../services/featureFlags");
 const { BUDGET_RISK_CODES, buildPersistedRiskFlag, toMoneyNumber, toMoneyString } = require("../services/feeControl");
+const { z } = require("zod");
+const {
+  REIMBURSEMENT_LEDGER_INVOICE_STATUS_VALUES,
+  REIMBURSEMENT_LEDGER_PAYMENT_STATUS_VALUES,
+  REIMBURSEMENT_LEDGER_STATUS_VALUES,
+  listFinanceLedger,
+} = require("../services/financeLedger");
+
+const FINANCE_LEDGER_PERMISSION_CODES = ["payment.batch.manage", "risk.review.manage", "expense.finance.pay"];
+
+const FINANCE_LEDGER_QUERY_SCHEMA = z.object({
+  page: z.coerce.number().int().min(1).optional(),
+  pageSize: z.coerce.number().int().min(1).max(100).optional(),
+  status: z.enum(REIMBURSEMENT_LEDGER_STATUS_VALUES).optional(),
+  paymentStatus: z.enum(REIMBURSEMENT_LEDGER_PAYMENT_STATUS_VALUES).optional(),
+  invoiceStatus: z.enum(REIMBURSEMENT_LEDGER_INVOICE_STATUS_VALUES).optional(),
+  dateFrom: z.string().regex(/^\d{4}-\d{2}-\d{2}$/).optional(),
+  dateTo: z.string().regex(/^\d{4}-\d{2}-\d{2}$/).optional(),
+  q: z.string().trim().max(100).optional(),
+});

 function ensureReadPermission(fastify, request) {
  if (
-    !fastify.hasPermission(request.employee, "payment.batch.manage") &&
-    !fastify.hasPermission(request.employee, "risk.review.manage")
+    !FINANCE_LEDGER_PERMISSION_CODES.some((permission) => fastify.hasPermission(request.employee, permission))
  ) {
    throw new AppError({ code: "PERM_001", message: "无权限", statusCode: 403 });
  }
@@ -182,6 +201,24 @@ async function apOperationsRoutes(fastify) {
      partialMatchItems: anomalies.map(mapReconciliationAnomaly),
    });
  });
+
+  fastify.get("/ap-operations/reimbursement-ledger", { preHandler: fastify.authenticate }, async (request, reply) => {
+    await ensureFeatureEnabled(fastify);
+    ensureReadPermission(fastify, request);
+
+    const parsed = FINANCE_LEDGER_QUERY_SCHEMA.safeParse(request.query ?? {});
+    if (!parsed.success) {
+      throw new AppError({
+        code: "VALID_001",
+        message: "参数校验失败",
+        statusCode: 400,
+        details: parsed.error.flatten(),
+      });
+    }
+
+    const ledger = await listFinanceLedger(fastify.prisma, parsed.data);
+    return sendData(reply, request, ledger);
+  });
 }

 module.exports = apOperationsRoutes;
@@ -19,6 +19,14 @@ const {
 } = require("../services/employeeDirectoryFilters");
 const { BUDGET_RISK_CODES, toMoneyNumber, toMoneyString } = require("../services/feeControl");
 const { FEATURE_FLAG_KEYS, evaluateFeatureFlag } = require("../services/featureFlags");
+const {
+  FINANCE_LEDGER_EXPORT_HEADERS,
+  REIMBURSEMENT_LEDGER_INVOICE_STATUS_VALUES,
+  REIMBURSEMENT_LEDGER_PAYMENT_STATUS_VALUES,
+  REIMBURSEMENT_LEDGER_STATUS_VALUES,
+  listFinanceLedgerForExport,
+  mapFinanceLedgerExportRow,
+} = require("../services/financeLedger");
 const {
  HISTORY_STATUS_VALUES,
  buildPresenceValidationError,
@@ -109,6 +117,12 @@ const AP_OPERATIONS_EXPORT_BODY_SCHEMA = z.object({
  pendingCreatedAtFrom: DATE_ONLY_SCHEMA.optional(),
  pendingCreatedAtTo: DATE_ONLY_SCHEMA.optional(),
  riskBucket: z.enum(["all", "exception", "budget_overspend"]).optional(),
+  ledgerStatus: z.enum(REIMBURSEMENT_LEDGER_STATUS_VALUES).optional(),
+  ledgerPaymentStatus: z.enum(REIMBURSEMENT_LEDGER_PAYMENT_STATUS_VALUES).optional(),
+  ledgerInvoiceStatus: z.enum(REIMBURSEMENT_LEDGER_INVOICE_STATUS_VALUES).optional(),
+  ledgerDateFrom: DATE_ONLY_SCHEMA.optional(),
+  ledgerDateTo: DATE_ONLY_SCHEMA.optional(),
+  ledgerSearch: z.string().trim().max(100).optional(),
 }).strict();

 const PRESENCE_HISTORY_EXPORT_LIMIT = 5000;
@@ -573,8 +587,23 @@ async function loadApOperationsExportDataset(prisma, filters) {
    resolution_status: "pending",
    match_status: { not: "matched" },
  };
+  const ledgerFilters = {
+    status: filters.ledgerStatus,
+    paymentStatus: filters.ledgerPaymentStatus,
+    invoiceStatus: filters.ledgerInvoiceStatus,
+    dateFrom: filters.ledgerDateFrom,
+    dateTo: filters.ledgerDateTo,
+    q: filters.ledgerSearch,
+  };

-  const [pendingPaymentBatches, failedPaymentBatchItems, riskFlags, reconciliationAnomalies] = await Promise.all([
+  const [
+    reimbursementLedger,
+    pendingPaymentBatches,
+    failedPaymentBatchItems,
+    riskFlags,
+    reconciliationAnomalies,
+  ] = await Promise.all([
+    listFinanceLedgerForExport(prisma, ledgerFilters, 5000),
    prisma.paymentBatch.findMany({
      where: pendingWhere,
      orderBy: [{ created_at: "desc" }, { id: "desc" }],
@@ -617,6 +646,7 @@ async function loadApOperationsExportDataset(prisma, filters) {
  ]);

  return {
+    reimbursementLedger,
    pendingWhere,
    riskWhere,
    reconciliationWhere,
@@ -630,6 +660,13 @@ async function loadApOperationsExportDataset(prisma, filters) {
 async function* streamApOperationsCsv(dataset) {
  yield "\ufeff";

+  yield csvRow(["财务台账"]);
+  yield csvRow(FINANCE_LEDGER_EXPORT_HEADERS);
+  for (const item of dataset.reimbursementLedger) {
+    yield csvRow(mapFinanceLedgerExportRow(item));
+  }
+  yield csvRow([]);
+
  yield csvRow(["待付款批次"]);
  yield csvRow(["批次编号", "实体类型", "批次名称", "状态", "总金额", "高风险", "创建时间"]);
  for (const item of dataset.pendingPaymentBatches) {
@@ -661,6 +698,17 @@ async function* streamApOperationsCsv(dataset) {
 async function buildApOperationsXlsx(dataset) {
  const workbook = new ExcelJS.Workbook();

+  const ledgerSheet = workbook.addWorksheet("财务台账");
+  ledgerSheet.columns = FINANCE_LEDGER_EXPORT_HEADERS.map((header, index) => ({
+    header,
+    key: `col${index}`,
+    width: index === 0 ? 24 : index === 14 ? 24 : 16,
+  }));
+  for (const item of dataset.reimbursementLedger) {
+    const row = mapFinanceLedgerExportRow(item);
+    ledgerSheet.addRow(Object.fromEntries(row.map((value, index) => [`col${index}`, value])));
+  }
+
  const pendingSheet = workbook.addWorksheet("待付款批次");
  pendingSheet.columns = [
    { header: "批次编号", key: "batchNo", width: 24 },
@@ -1617,6 +1665,12 @@ async function exportsRoutes(fastify) {
        pendingCreatedAtFrom: parsedBody.pendingCreatedAtFrom,
        pendingCreatedAtTo: parsedBody.pendingCreatedAtTo,
        riskBucket: parsedBody.riskBucket ?? "all",
+        ledgerStatus: parsedBody.ledgerStatus,
+        ledgerPaymentStatus: parsedBody.ledgerPaymentStatus,
+        ledgerInvoiceStatus: parsedBody.ledgerInvoiceStatus,
+        ledgerDateFrom: parsedBody.ledgerDateFrom,
+        ledgerDateTo: parsedBody.ledgerDateTo,
+        ledgerSearch: parsedBody.ledgerSearch,
      };
      const dataset = await loadApOperationsExportDataset(fastify.prisma, filters);

@@ -1635,6 +1689,12 @@ async function exportsRoutes(fastify) {
            failedPaymentItemTotal: dataset.failedPaymentBatchItems.length,
            openRiskFlagTotal: dataset.riskFlags.length,
            reconciliationAnomalyTotal: dataset.reconciliationAnomalies.length,
+            financeLedgerTotal: dataset.reimbursementLedger.length,
+            ledgerStatus: filters.ledgerStatus ?? null,
+            ledgerPaymentStatus: filters.ledgerPaymentStatus ?? null,
+            ledgerInvoiceStatus: filters.ledgerInvoiceStatus ?? null,
+            ledgerDateFrom: filters.ledgerDateFrom ?? null,
+            ledgerDateTo: filters.ledgerDateTo ?? null,
          },
        }),
      });
@@ -308,7 +308,7 @@ async function listOpenRiskFlagsForBatch(tx, batch) {
  return items.map(buildPersistedRiskFlag);
 }

-async function executeReimbursementPayment(tx, { batch, item, actorId, index }) {
+async function executeReimbursementPayment(tx, { batch, item, actorId, index, request }) {
  const current = await tx.reimbursementForm.findUnique({
    where: { id: item.entity_id },
    select: {
@@ -348,11 +348,31 @@ async function executeReimbursementPayment(tx, { batch, item, actorId, index })
    if (conflict) {
      throw buildValidationError({ payment: "already_paid_conflict" }, 409);
    }
+    await tx.auditLog.create({
+      data: buildAuditLogData(request, {
+        actorId,
+        action: "REIMBURSEMENT_PAYMENT_MARKED",
+        targetType: "reimbursement_form",
+        targetId: current.id,
+        extra: {
+          formNumber: current.form_number ?? null,
+          paymentVoucherNo: current.payment_voucher_no ?? null,
+          paymentDate: existingPaymentDate,
+          paymentChannel: current.payment_channel ?? null,
+          paymentNote: null,
+          idempotent: true,
+          archivedInvoiceCount: 0,
+          source: "payment_batch",
+          paymentBatchId: batch.id,
+          paymentBatchItemId: item.id,
+        },
+      }),
+    });
    return { idempotent: true };
  }

  const now = new Date();
-  await tx.invoicePool.updateMany({
+  const archivedResult = await tx.invoicePool.updateMany({
    where: { linked_reimbursement_id: item.entity_id, status: "bound" },
    data: {
      status: "archived",
@@ -373,6 +393,26 @@ async function executeReimbursementPayment(tx, { batch, item, actorId, index })
      updated_by: actorId,
    },
  });
+  await tx.auditLog.create({
+    data: buildAuditLogData(request, {
+      actorId,
+      action: "REIMBURSEMENT_PAYMENT_MARKED",
+      targetType: "reimbursement_form",
+      targetId: current.id,
+      extra: {
+        formNumber: current.form_number ?? null,
+        paymentVoucherNo: voucher,
+        paymentDate,
+        paymentChannel,
+        paymentNote: null,
+        idempotent: false,
+        archivedInvoiceCount: archivedResult.count,
+        source: "payment_batch",
+        paymentBatchId: batch.id,
+        paymentBatchItemId: item.id,
+      },
+    }),
+  });
  return { idempotent: false };
 }

@@ -842,7 +882,13 @@ async function paymentBatchesRoutes(fastify) {

        try {
          if (batch.entity_type === "reimbursement") {
-            const paymentResult = await executeReimbursementPayment(tx, { batch, item, actorId: request.employee.id, index });
+            const paymentResult = await executeReimbursementPayment(tx, {
+              batch,
+              item,
+              actorId: request.employee.id,
+              index,
+              request,
+            });
            if (!paymentResult.idempotent) {
              successfulReimbursementIds.push(item.entity_id);
            }
@@ -43,6 +43,7 @@ const PAY_BODY_SCHEMA = z.object({
  paymentVoucherNo: z.string().trim().min(1).max(50).optional(),
  paymentDate: z.string().regex(/^\d{4}-\d{2}-\d{2}$/).optional(),
  paymentChannel: z.enum(["bank", "alipay", "wechat", "cash", "other"]).optional(),
+  paymentNote: z.string().trim().max(200).optional(),
 });

 const REIMBURSEMENT_LIST_QUERY_SCHEMA = z.object({
@@ -1556,6 +1557,19 @@ async function reimbursementRoutes(fastify) {
        reimbursementDate,
        status: reimbursement.status,
        description: reimbursement.description,
+        payment: {
+          paymentVoucherNo: reimbursement.payment_voucher_no ?? null,
+          paymentDate: toDateOnlyString(reimbursement.payment_date),
+          paymentChannel: reimbursement.payment_channel ?? null,
+          paidAt: reimbursement.paid_at?.toISOString?.() ?? null,
+          paidBy: reimbursement.paid_by_employee
+            ? {
+                id: reimbursement.paid_by_employee.id,
+                employeeNo: reimbursement.paid_by_employee.employee_no,
+                name: reimbursement.paid_by_employee.name,
+              }
+            : null,
+        },
        projectId: reimbursement.project_id ?? null,
        project: reimbursement.project ? { id: reimbursement.project.id, projectNo: reimbursement.project.project_no, name: reimbursement.project.name } : null,
        totalAmount: toMoneyString(reimbursement.total_amount),
@@ -1958,8 +1972,19 @@ async function reimbursementRoutes(fastify) {
          total_amount: true,
          status: true,
          description: true,
+          payment_voucher_no: true,
+          payment_date: true,
+          payment_channel: true,
+          paid_at: true,
          project_id: true,
          linked_travel_request_id: true,
+          paid_by_employee: {
+            select: {
+              id: true,
+              employee_no: true,
+              name: true,
+            },
+          },
          department: {
            select: {
              id: true,
@@ -2158,6 +2183,19 @@ async function reimbursementRoutes(fastify) {
        totalAmount: toMoneyString(reimbursement.total_amount),
        status: reimbursement.status,
        description: reimbursement.description,
+        payment: {
+          paymentVoucherNo: reimbursement.payment_voucher_no ?? null,
+          paymentDate: toDateOnlyString(reimbursement.payment_date),
+          paymentChannel: reimbursement.payment_channel ?? null,
+          paidAt: reimbursement.paid_at?.toISOString?.() ?? null,
+          paidBy: reimbursement.paid_by_employee
+            ? {
+                id: reimbursement.paid_by_employee.id,
+                employeeNo: reimbursement.paid_by_employee.employee_no,
+                name: reimbursement.paid_by_employee.name,
+              }
+            : null,
+        },
        projectId: reimbursement.project_id ?? null,
        project: reimbursement.project ? { id: reimbursement.project.id, projectNo: reimbursement.project.project_no, name: reimbursement.project.name } : null,
        linkedTravelRequestId: reimbursement.linked_travel_request_id ?? null,
@@ -3737,6 +3775,33 @@ async function reimbursementRoutes(fastify) {
          }
        }

+        await tx.auditLog.create({
+          data: buildAuditLogData(request, {
+            actorId: request.employee.id,
+            action: "REIMBURSEMENT_PAYMENT_MARKED",
+            targetType: "reimbursement_form",
+            targetId: reimbursementId,
+            extra: {
+              formNumber: reimbursement.form_number ?? null,
+              paymentVoucherNo:
+                reimbursement.status === "paid"
+                  ? reimbursement.payment_voucher_no ?? null
+                  : payInput.paymentVoucherNo ?? null,
+              paymentDate:
+                reimbursement.status === "paid"
+                  ? existingPaymentDate
+                  : payInput.paymentDate ?? null,
+              paymentChannel:
+                reimbursement.status === "paid"
+                  ? reimbursement.payment_channel ?? null
+                  : payInput.paymentChannel ?? null,
+              paymentNote: payInput.paymentNote ?? null,
+              idempotent: reimbursement.status === "paid",
+              archivedInvoiceCount: archivedResult.count,
+            },
+          }),
+        });
+
        response = {
          reimbursementId,
          outcome: "paid",
@@ -3764,6 +3829,7 @@ async function reimbursementRoutes(fastify) {
              reimbursement.status === "paid"
                ? reimbursement.paid_by ?? null
                : request.employee.id,
+            paymentNote: payInput.paymentNote ?? null,
            idempotent: reimbursement.status === "paid",
          },
        };
@@ -0,0 +1,292 @@
+const { toMoneyString } = require("./feeControl");
+
+const REIMBURSEMENT_LEDGER_STATUS_VALUES = Object.freeze([
+  "draft",
+  "reviewing",
+  "approved",
+  "paid",
+  "rejected",
+  "cancelled",
+]);
+const REIMBURSEMENT_LEDGER_PAYMENT_STATUS_VALUES = Object.freeze(["unpaid", "paid"]);
+const REIMBURSEMENT_LEDGER_INVOICE_STATUS_VALUES = Object.freeze([
+  "none",
+  "pending_ocr",
+  "ocr_failed",
+  "available",
+  "bound",
+  "archived",
+]);
+
+function toDateOnlyString(value) {
+  if (!value) return null;
+  if (typeof value === "string") return value.slice(0, 10);
+  return value.toISOString?.().slice(0, 10) ?? null;
+}
+
+function toDateTimeString(value) {
+  if (!value) return null;
+  if (typeof value === "string") return value;
+  return value.toISOString?.() ?? null;
+}
+
+function dateRange(dateFrom, dateTo) {
+  return {
+    ...(dateFrom ? { gte: new Date(`${dateFrom}T00:00:00.000Z`) } : {}),
+    ...(dateTo ? { lte: new Date(`${dateTo}T23:59:59.999Z`) } : {}),
+  };
+}
+
+function buildFinanceLedgerWhere(filters = {}) {
+  const clauses = [];
+  const query = filters.q?.trim();
+
+  if (filters.status) {
+    clauses.push({ status: filters.status });
+  }
+
+  if (filters.paymentStatus === "paid") {
+    clauses.push({ status: "paid" });
+  } else if (filters.paymentStatus === "unpaid") {
+    clauses.push({ status: { not: "paid" } });
+  }
+
+  if (filters.invoiceStatus === "none") {
+    clauses.push({ invoice_pool_items: { none: {} } });
+  } else if (filters.invoiceStatus) {
+    clauses.push({ invoice_pool_items: { some: { status: filters.invoiceStatus } } });
+  }
+
+  const reimbursementDateRange = dateRange(filters.dateFrom, filters.dateTo);
+  if (Object.keys(reimbursementDateRange).length > 0) {
+    clauses.push({ reimbursement_date: reimbursementDateRange });
+  }
+
+  if (query) {
+    clauses.push({
+      OR: [
+        { form_number: { contains: query, mode: "insensitive" } },
+        { description: { contains: query, mode: "insensitive" } },
+        { owner: { name: { contains: query, mode: "insensitive" } } },
+        { owner: { employee_no: { contains: query, mode: "insensitive" } } },
+        { submitter: { name: { contains: query, mode: "insensitive" } } },
+        { submitter: { employee_no: { contains: query, mode: "insensitive" } } },
+        { department: { name: { contains: query, mode: "insensitive" } } },
+      ],
+    });
+  }
+
+  return clauses.length ? { AND: clauses } : {};
+}
+
+const FINANCE_LEDGER_SELECT = {
+  id: true,
+  form_number: true,
+  reimbursement_date: true,
+  status: true,
+  total_amount: true,
+  description: true,
+  payment_voucher_no: true,
+  payment_date: true,
+  payment_channel: true,
+  paid_at: true,
+  created_at: true,
+  updated_at: true,
+  owner: { select: { id: true, employee_no: true, name: true } },
+  submitter: { select: { id: true, employee_no: true, name: true } },
+  department: { select: { id: true, name: true } },
+  paid_by_employee: { select: { id: true, employee_no: true, name: true } },
+  invoice_pool_items: {
+    select: {
+      id: true,
+      status: true,
+      archived_reason: true,
+    },
+  },
+  _count: {
+    select: {
+      attachments: true,
+      invoice_pool_items: true,
+    },
+  },
+};
+
+function summarizeInvoiceStatus(invoices) {
+  const counts = {
+    total: invoices.length,
+    pendingOcr: 0,
+    ocrFailed: 0,
+    available: 0,
+    bound: 0,
+    archived: 0,
+    usedComplete: 0,
+  };
+
+  for (const invoice of invoices) {
+    if (invoice.status === "pending_ocr") counts.pendingOcr += 1;
+    if (invoice.status === "ocr_failed") counts.ocrFailed += 1;
+    if (invoice.status === "available") counts.available += 1;
+    if (invoice.status === "bound") counts.bound += 1;
+    if (invoice.status === "archived") counts.archived += 1;
+    if (invoice.archived_reason === "used_complete") counts.usedComplete += 1;
+  }
+
+  if (counts.total === 0) return { status: "none", counts };
+  if (counts.ocrFailed > 0) return { status: "ocr_failed", counts };
+  if (counts.pendingOcr > 0) return { status: "pending_ocr", counts };
+  if (counts.total === counts.archived) return { status: "archived", counts };
+  if (counts.bound > 0) return { status: "bound", counts };
+  if (counts.total === counts.available) return { status: "available", counts };
+  return { status: "mixed", counts };
+}
+
+function mapEmployee(employee) {
+  return employee
+    ? {
+        id: employee.id,
+        employeeNo: employee.employee_no,
+        name: employee.name,
+      }
+    : null;
+}
+
+function mapFinanceLedgerItem(item) {
+  const invoiceSummary = summarizeInvoiceStatus(item.invoice_pool_items ?? []);
+  return {
+    id: item.id,
+    formNumber: item.form_number,
+    reimbursementDate: toDateOnlyString(item.reimbursement_date),
+    status: item.status,
+    totalAmount: toMoneyString(item.total_amount),
+    description: item.description ?? null,
+    owner: mapEmployee(item.owner),
+    submitter: mapEmployee(item.submitter),
+    department: item.department ? { id: item.department.id, name: item.department.name } : null,
+    payment: {
+      status: item.status === "paid" ? "paid" : "unpaid",
+      paymentVoucherNo: item.payment_voucher_no ?? null,
+      paymentDate: toDateOnlyString(item.payment_date),
+      paymentChannel: item.payment_channel ?? null,
+      paidAt: toDateTimeString(item.paid_at),
+      paidBy: mapEmployee(item.paid_by_employee),
+    },
+    invoice: invoiceSummary,
+    attachmentCount: item._count?.attachments ?? 0,
+    createdAt: toDateTimeString(item.created_at),
+    updatedAt: toDateTimeString(item.updated_at),
+  };
+}
+
+async function listFinanceLedger(prisma, filters = {}) {
+  const page = Math.max(1, Number(filters.page ?? 1));
+  const pageSize = Math.min(100, Math.max(1, Number(filters.pageSize ?? 20)));
+  const where = buildFinanceLedgerWhere(filters);
+  const [total, rows] = await Promise.all([
+    prisma.reimbursementForm.count({ where }),
+    prisma.reimbursementForm.findMany({
+      where,
+      orderBy: [{ updated_at: "desc" }, { id: "desc" }],
+      skip: (page - 1) * pageSize,
+      take: pageSize,
+      select: FINANCE_LEDGER_SELECT,
+    }),
+  ]);
+
+  return {
+    page,
+    pageSize,
+    total,
+    items: rows.map(mapFinanceLedgerItem),
+  };
+}
+
+async function listFinanceLedgerForExport(prisma, filters = {}, limit = 5000) {
+  const rows = await prisma.reimbursementForm.findMany({
+    where: buildFinanceLedgerWhere(filters),
+    orderBy: [{ updated_at: "desc" }, { id: "desc" }],
+    take: limit,
+    select: FINANCE_LEDGER_SELECT,
+  });
+  return rows.map(mapFinanceLedgerItem);
+}
+
+function paymentStatusLabel(status) {
+  return status === "paid" ? "已付款" : "未付款";
+}
+
+function reimbursementStatusLabel(status) {
+  const labels = {
+    draft: "草稿",
+    reviewing: "审批中",
+    approved: "已通过",
+    paid: "已支付",
+    rejected: "已驳回",
+    cancelled: "已取消",
+  };
+  return labels[status] ?? status ?? "";
+}
+
+function invoiceStatusLabel(status) {
+  const labels = {
+    none: "无发票",
+    pending_ocr: "识别中",
+    ocr_failed: "识别失败",
+    available: "可添加",
+    bound: "已绑定",
+    archived: "已归档",
+    mixed: "多状态",
+  };
+  return labels[status] ?? status ?? "";
+}
+
+const FINANCE_LEDGER_EXPORT_HEADERS = Object.freeze([
+  "报销单号",
+  "申请人",
+  "部门",
+  "金额",
+  "审批状态",
+  "付款状态",
+  "付款日期",
+  "付款凭证号",
+  "付款渠道",
+  "付款操作人",
+  "发票状态",
+  "发票数",
+  "附件数",
+  "报销日期",
+  "更新时间",
+]);
+
+function mapFinanceLedgerExportRow(item) {
+  return [
+    item.formNumber ?? item.id,
+    item.owner?.name ?? item.submitter?.name ?? "",
+    item.department?.name ?? "",
+    item.totalAmount,
+    reimbursementStatusLabel(item.status),
+    paymentStatusLabel(item.payment.status),
+    item.payment.paymentDate ?? "",
+    item.payment.paymentVoucherNo ?? "",
+    item.payment.paymentChannel ?? "",
+    item.payment.paidBy?.name ?? "",
+    invoiceStatusLabel(item.invoice.status),
+    item.invoice.counts.total,
+    item.attachmentCount,
+    item.reimbursementDate ?? "",
+    item.updatedAt ?? "",
+  ];
+}
+
+module.exports = {
+  FINANCE_LEDGER_EXPORT_HEADERS,
+  REIMBURSEMENT_LEDGER_INVOICE_STATUS_VALUES,
+  REIMBURSEMENT_LEDGER_PAYMENT_STATUS_VALUES,
+  REIMBURSEMENT_LEDGER_STATUS_VALUES,
+  buildFinanceLedgerWhere,
+  invoiceStatusLabel,
+  listFinanceLedger,
+  listFinanceLedgerForExport,
+  mapFinanceLedgerExportRow,
+  paymentStatusLabel,
+  reimbursementStatusLabel,
+};