diff --git a/app/Admin/Controllers/Finance/ReimbursementController.php b/app/Admin/Controllers/Finance/ReimbursementController.php
new file mode 100644
index 0000000..1d6c7f8
--- /dev/null
+++ b/app/Admin/Controllers/Finance/ReimbursementController.php
@@ -0,0 +1,150 @@
+<?php
+
+namespace App\Admin\Controllers\Finance;
+
+use App\Admin\Controllers\AdminController;
+use App\Admin\Services\Finance\ReimbursementService;
+use App\Enums\ReimbursementStatus;
+use App\Models\Reimbursement;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\Validator;
+use Illuminate\Validation\Rule;
+use Slowlyo\OwlAdmin\Admin;
+use Slowlyo\OwlAdmin\Renderers\DialogAction;
+use Slowlyo\OwlAdmin\Renderers\Form;
+use Slowlyo\OwlAdmin\Renderers\Page;
+
+/**
+ * @property ReimbursementService $service
+ */
+class ReimbursementController extends AdminController
+{
+    protected string $serviceName = ReimbursementService::class;
+
+    /**
+     * 审核
+     */
+    public function approval($id, Request $request)
+    {
+        $validator = Validator::make(
+            data: $request->all(),
+            rules: [
+                'approval_result' => ['bail', 'required', Rule::in([1, 2])],
+                'failed_reason' => ['bail', 'required_if:approval_result,2'],
+            ],
+            attributes: [
+                'approval_result' => __('finance.reimbursement.approval_result'),
+                'failed_reason' => __('finance.reimbursement.failed_reason'),
+            ],
+        );
+
+        if ($validator->fails()) {
+            return $this->response()->fail($validator->errors()->first());
+        }
+
+        /** @var \App\Models\Reimbursement */
+        $reimbursement = Reimbursement::findOrFail($id);
+
+        if (! $reimbursement->isPending()) {
+            return $this->response()->fail('收支报销不是待审核状态');
+        }
+
+        $reimbursement->update([
+            'reimbursement_status' => $request->input('approval_result') == 1
+                ? ReimbursementStatus::Passed
+                : ReimbursementStatus::Rejected,
+        ]);
+
+        return $this->response()->success(null, '审核成功');
+    }
+
+    public function list(): Page
+    {
+        $crud = $this->baseCRUD()
+            ->headerToolbar([
+                ...$this->baseHeaderToolBar(),
+            ])
+            ->bulkActions([])
+            ->filter($this->baseFilter()->body([
+                amis()->GroupControl()->mode('horizontal')->body([
+                    amis()->TextControl('employee_name', __('finance.reimbursement.employee'))
+                        ->placeholder(__('finance.reimbursement.employee')),
+                    amis()->SelectControl('reimbursement_type_id', __('finance.reimbursement.type'))
+                        ->multiple()
+                        ->source(admin_url('api/keywords/tree-list?parent_key=reimbursement_type'))
+                        ->labelField('name')
+                        ->valueField('key'),
+                    amis()->SelectControl('status', __('finance.reimbursement.status'))
+                        ->multiple()
+                        ->options(ReimbursementStatus::options()),
+                ]),
+                amis()->GroupControl()->mode('horizontal')->body([
+                    amis()->InputDatetimeRange()
+                        ->name('datetime_range')
+                        ->label(__('finance.reimbursement.created_at'))
+                        ->format('YYYY-MM-DD HH:mm:ss')
+                        ->columnRatio(4),
+                ]),
+            ]))
+            ->columns([
+                // amis()->TableColumn()->name('id')->label(__('finance.reimbursement.id')),
+                amis()->TableColumn()->name('employee.name')->label(__('finance.reimbursement.employee')),
+                amis()->TableColumn()->name('expense')->label(__('finance.reimbursement.expense')),
+                amis()->TableColumn()->name('reason')->label(__('finance.reimbursement.reason')),
+                amis()->TableColumn()->name('type.name')->label(__('finance.reimbursement.type')),
+                amis()->TableColumn()
+                    ->name('reimbursement_status')
+                    ->label(__('finance.reimbursement.status'))
+                    ->type('mapping')
+                    ->map(ReimbursementStatus::labelMap()),
+                amis()->TableColumn()->name('created_at')->label(__('finance.reimbursement.created_at')),
+                $this->rowActions([
+                    $this->rowApprovalButton()
+                        ->visibleOn('${reimbursement_status == '.ReimbursementStatus::Pending->value.'}'),
+                    $this->rowShowButton()->visible(Admin::user()->can('admin.finance.reimbursements.view')),
+                ]),
+            ]);
+
+        return $this->baseList($crud);
+    }
+
+    public function detail(): Form
+    {
+        return $this->baseDetail()->title()->body([
+            amis()->Property()->items([
+                ['label' => __('finance.reimbursement.employee'), 'content' => '${employee.name}'],
+                ['label' => __('finance.reimbursement.expense'), 'content' => '${expense}'],
+                ['label' => __('finance.reimbursement.reason'), 'content' => '${reason}'],
+                ['label' => __('finance.reimbursement.type'), 'content' => '${type.name}'],
+                ['label' => __('finance.reimbursement.status'), 'content' => amis()->Mapping()->map(ReimbursementStatus::labelMap())->value('${reimbursement_status}')],
+                ['label' => __('finance.reimbursement.created_at'), 'content' => '${created_at}'],
+                ['label' => __('finance.reimbursement.photos'), 'content' => amis()->Images()->enlargeAble()->source('${photos}')->enlargeWithGallary(), 'span' => 3],
+            ]),
+        ]);
+    }
+
+    /**
+     * 审核操作按钮
+     */
+    protected function rowApprovalButton(): DialogAction
+    {
+        return amis()->DialogAction()->icon('fa-regular fa-check-circle')->label(__('finance.reimbursement.approval'))->level('link')->dialog(
+            amis()->Dialog()->title(__('finance.reimbursement.approval'))->body([
+                amis()->Form()->title('')
+                    ->api('post:'.admin_url('finance/reimbursements/${id}/approval'))
+                    ->body([
+                        amis()->RadiosControl('approval_result', __('finance.reimbursement.approval_result'))
+                            ->options([
+                                ['label' => '通过', 'value' => 1],
+                                ['label' => '驳回', 'value' => 2],
+                            ])
+                            ->selectFirst()
+                            ->required(),
+                        amis()->TextareaControl('failed_reason', __('finance.reimbursement.failed_reason'))
+                            ->visibleOn('${approval_result == 2}')
+                            ->required(),
+                    ]),
+            ])->size('md')
+        );
+    }
+}
diff --git a/app/Admin/Filters/ReimbursementFilter.php b/app/Admin/Filters/ReimbursementFilter.php
new file mode 100644
index 0000000..ccd1a1d
--- /dev/null
+++ b/app/Admin/Filters/ReimbursementFilter.php
@@ -0,0 +1,28 @@
+<?php
+
+namespace App\Admin\Filters;
+
+use EloquentFilter\ModelFilter;
+
+class ReimbursementFilter extends ModelFilter
+{
+    public function employeeName($name)
+    {
+        $this->related('employee', 'name', 'like', "%{$name}%");
+    }
+
+    public function reimbursementType($id)
+    {
+        $this->where('reimbursement_type_id', explode(',', $id));
+    }
+
+    public function datetimeRange($datetimeRange)
+    {
+        $this->whereBetween('created_at', explode(',', $datetimeRange));
+    }
+
+    public function status($status)
+    {
+        $this->whereIn('reimbursement_status', explode(',', $status));
+    }
+}
diff --git a/app/Admin/Services/Finance/ReimbursementService.php b/app/Admin/Services/Finance/ReimbursementService.php
new file mode 100644
index 0000000..fd3c72e
--- /dev/null
+++ b/app/Admin/Services/Finance/ReimbursementService.php
@@ -0,0 +1,16 @@
+<?php
+
+namespace App\Admin\Services\Finance;
+
+use App\Admin\Filters\ReimbursementFilter;
+use App\Admin\Services\BaseService;
+use App\Models\Reimbursement;
+
+class ReimbursementService extends BaseService
+{
+    protected string $modelName = Reimbursement::class;
+
+    protected string $modelFilterName = ReimbursementFilter::class;
+
+    protected array $withRelationships = ['employee', 'type'];
+}
diff --git a/app/Admin/routes.php b/app/Admin/routes.php
index bda2b07..931017a 100644
--- a/app/Admin/routes.php
+++ b/app/Admin/routes.php
@@ -3,6 +3,7 @@
 use App\Admin\Controllers\BaseKeywordController;
 use App\Admin\Controllers\Finance\CommissionIncomeController;
 use App\Admin\Controllers\Finance\LedgerController;
+use App\Admin\Controllers\Finance\ReimbursementController;
 use App\Admin\Controllers\Finance\SalesStatisticController;
 use App\Admin\Controllers\Finance\StoreMasterCommissionController;
 use App\Admin\Controllers\Finance\StoreStatisticController;
@@ -104,6 +105,9 @@ Route::group([
         $router->post('ledgers/{ledger}/ledger-amount', [LedgerController::class, 'updateLedgerAmount'])->name('ledgers.update_ledger_amount');
         // 佣金收入
         $router->get('commission-incomes', [CommissionIncomeController::class, 'index'])->name('commission_incomes.index');
+        // 收支报销
+        $router->resource('reimbursements', ReimbursementController::class);
+        $router->post('reimbursements/{reimbursement}/approval', [ReimbursementController::class, 'approval'])->name('reimbursements.approval');
         // 销售统计
         $router->get('sales-statistics', [SalesStatisticController::class, 'index'])->name('sales_statistics.index');
         // 门店统计
diff --git a/app/Enums/ReimbursementStatus.php b/app/Enums/ReimbursementStatus.php
new file mode 100644
index 0000000..a5c9ad1
--- /dev/null
+++ b/app/Enums/ReimbursementStatus.php
@@ -0,0 +1,38 @@
+<?php
+
+namespace App\Enums;
+
+enum ReimbursementStatus: int
+{
+    case Pending = 1;
+    case Passed = 2;
+    case Rejected = 3;
+
+    public function label(): string
+    {
+        return match ($this) {
+            self::Pending => '待审核',
+            self::Passed => '已通过',
+            self::Rejected => '未通过',
+        };
+    }
+
+    public static function options(): array
+    {
+        return collect(self::cases())
+            ->map(fn (ReimbursementStatus $case) => [
+                'label' => $case->label(),
+                'value' => $case->value,
+            ])
+            ->all();
+    }
+
+    public static function labelMap(): array
+    {
+        return [
+            self::Pending->value => '<span class="label label-primary">'.self::Pending->label().'</span>',
+            self::Passed->value => '<span class="label label-success">'.self::Passed->label().'</span>',
+            self::Rejected->value => '<span class="label label-danger">'.self::Rejected->label().'</span>',
+        ];
+    }
+}
diff --git a/app/Models/Reimbursement.php b/app/Models/Reimbursement.php
new file mode 100644
index 0000000..03677e5
--- /dev/null
+++ b/app/Models/Reimbursement.php
@@ -0,0 +1,65 @@
+<?php
+
+namespace App\Models;
+
+use App\Enums\ReimbursementStatus;
+use App\Traits\HasDateTimeFormatter;
+use EloquentFilter\Filterable;
+use Illuminate\Database\Eloquent\Casts\Attribute;
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class Reimbursement extends Model
+{
+    use Filterable, HasDateTimeFormatter, HasFactory;
+
+    protected $attributes = [
+        'reimbursement_status' => ReimbursementStatus::Pending,
+    ];
+
+    protected $casts = [
+        'reimbursement_status' => ReimbursementStatus::class,
+    ];
+
+    protected $fillable = [
+        'employee_id',
+        'reimbursement_type_id',
+        'expense',
+        'reason',
+        'photos',
+        'reimbursement_status',
+    ];
+
+    public function employee(): BelongsTo
+    {
+        return $this->belongsTo(Employee::class);
+    }
+
+    public function type(): BelongsTo
+    {
+        return $this->belongsTo(Keyword::class, 'reimbursement_type_id', 'key');
+    }
+
+    /**
+     * 是否是待审核
+     */
+    public function isPending(): bool
+    {
+        return $this->reimbursement_status === ReimbursementStatus::Pending;
+    }
+
+    protected function photos(): Attribute
+    {
+        return Attribute::make(
+            get: function (mixed $value) {
+                if (! is_array($photos = json_decode($value ?? '', true))) {
+                    $photos = [];
+                }
+
+                return $photos;
+            },
+            set: fn (mixed $value) => json_encode(is_array($value) ? $value : []),
+        );
+    }
+}
diff --git a/database/migrations/2024_04_01_210323_create_reimbursements_table.php b/database/migrations/2024_04_01_210323_create_reimbursements_table.php
new file mode 100644
index 0000000..ddb26e5
--- /dev/null
+++ b/database/migrations/2024_04_01_210323_create_reimbursements_table.php
@@ -0,0 +1,35 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('reimbursements', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('employee_id')->comment('报销人');
+            $table->string('reimbursement_type_id')->comment('报销类型, keywords.reimbursement_type');
+            $table->decimal('expense', 10, 2)->comment('报销费用');
+            $table->string('reason')->nullable()->comment('报销原因');
+            $table->text('photos')->nullable()->comment('照片');
+            $table->tinyInteger('reimbursement_status')->default(1)->comment('状态: 1 待审核, 2 已通过, 3 已拒绝');
+            $table->timestamps();
+
+            $table->index('reimbursement_type_id');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('reimbursements');
+    }
+};
diff --git a/database/seeders/AdminPermissionSeeder.php b/database/seeders/AdminPermissionSeeder.php
index 3f6466a..9115fac 100644
--- a/database/seeders/AdminPermissionSeeder.php
+++ b/database/seeders/AdminPermissionSeeder.php
@@ -171,6 +171,13 @@ class AdminPermissionSeeder extends Seeder
                             'index' => '佣金收入',
                         ],
                     ],
+                    'reimbursements' => [
+                        'name' => '收支报销',
+                        'icon' => 'ri:money-cny-circle-fill',
+                        'uri' => '/finance/reimbursements',
+                        'resource' => ['list', 'view'],
+                        'children' => [],
+                    ],
                     'sales_statistics' => [
                         'name' => '销售统计',
                         'icon' => 'ri:bar-chart-2-line',
diff --git a/database/seeders/KeywordSeeder.php b/database/seeders/KeywordSeeder.php
index 33004bb..48a8f6c 100644
--- a/database/seeders/KeywordSeeder.php
+++ b/database/seeders/KeywordSeeder.php
@@ -88,7 +88,12 @@ class KeywordSeeder extends Seeder
                 'key' => 'holiday_type',
                 'name' => '请假类型',
                 'children' => ['病假', '事假'],
-            ]
+            ],
+            [
+                'key' => 'reimbursement_type',
+                'name' => '报销类型',
+                'children' => ['门店日常支出', '门店活动支出', '日常费用', '器材费', '差旅费', '车辆类报销', '会议费'],
+            ],
         ];
 
         $this->insertKeywors($keywords);
diff --git a/lang/zh_CN/finance.php b/lang/zh_CN/finance.php
index 29fa240..8a33afb 100644
--- a/lang/zh_CN/finance.php
+++ b/lang/zh_CN/finance.php
@@ -40,4 +40,19 @@ return [
         'created_at' => '创建时间',
         'updated_at' => '更新时间',
     ],
+
+    'reimbursement' => [
+        'id' => 'ID',
+        'employee' => '报销人',
+        'type' => '类型',
+        'expense' => '报销金额',
+        'reason' => '报销原因',
+        'photos' => '报销图片',
+        'status' => '状态',
+        'approval' => '审核',
+        'approval_status' => '状态',
+        'approval_result' => '审核结果',
+        'failed_reason' => '驳回原因',
+        'created_at' => '报销时间',
+    ],
 ];