diff --git a/app/Admin/Controllers/Finance/LedgerController.php b/app/Admin/Controllers/Finance/LedgerController.php
new file mode 100644
index 0000000..0a7f1a7
--- /dev/null
+++ b/app/Admin/Controllers/Finance/LedgerController.php
@@ -0,0 +1,170 @@
+<?php
+
+namespace App\Admin\Controllers\Finance;
+
+use App\Admin\Controllers\AdminController;
+use App\Admin\Services\LedgerService;
+use App\Enums\LedgerStatus;
+use App\Models\Ledger;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\Validator;
+use Illuminate\Validation\Rule;
+use Slowlyo\OwlAdmin\Admin;
+use Slowlyo\OwlAdmin\Renderers\Form;
+use Slowlyo\OwlAdmin\Renderers\Page;
+
+class LedgerController extends AdminController
+{
+    protected string $serviceName = LedgerService::class;
+
+    public function list(): Page
+    {
+        $crud = $this->baseCRUD()
+            ->tableLayout('fixed')
+            ->headerToolbar([
+                ...$this->baseHeaderToolBar(),
+            ])
+            ->bulkActions([])
+            ->filter($this->baseFilter()->body([
+                amis()->GroupControl()->mode('horizontal')->body([
+                    amis()->SelectControl('store_id', __('finance.ledger.store'))
+                        ->source(admin_url('api/stores'))
+                        ->labelField('title')
+                        ->valueField('id')
+                        ->clearable()
+                        ->columnRatio(3),
+                    amis()->SelectControl('status', __('finance.ledger.ledger_status'))
+                        ->multiple()
+                        ->options(LedgerStatus::options())
+                        ->columnRatio(3),
+                    amis()->DateRangeControl('date_range', __('finance.ledger.date'))
+                        ->valueFormat('YYYY-MM-DD'),
+                ]),
+            ]))
+            ->columns([
+                amis()->TableColumn()->name('id')->label(__('finance.ledger.id')),
+                amis()->TableColumn()->name('date')->label(__('finance.ledger.date')),
+                amis()->TableColumn()->name('store.title')->label(__('finance.ledger.store')),
+                amis()->TableColumn()->name('sales')->label(__('finance.ledger.sales')),
+                amis()->TableColumn()->name('expenditure')->label(__('finance.ledger.expenditure')),
+                amis()->TableColumn()->name('expected_commission')->label(__('finance.ledger.expected_commission')),
+                amis()->TableColumn()->name('actual_commission')->label(__('finance.ledger.actual_commission')),
+                amis()->TableColumn()->name('expected_income')->label(__('finance.ledger.expected_income')),
+                amis()->TableColumn()->name('actual_income')->label(__('finance.ledger.actual_income')),
+                amis()->TableColumn()
+                    ->name('ledger_status')
+                    ->label(__('finance.ledger.ledger_status'))
+                    ->type('mapping')
+                    ->map(LedgerStatus::labelMap()),
+                amis()->TableColumn()->name('created_at')->label(__('finance.ledger.created_at')),
+                $this->rowActions([
+                    $this->rowApprovalButton()
+                        ->visibleOn('${ledger_status == 2}'),
+                    $this->rowEditButton(true)
+                        ->visible(Admin::user()->can('admin.finance.ledgers.update'))
+                        ->visibleOn('${ledger_status == 1 || ledger_status == 4}'),
+                    $this->rowShowButton()
+                        ->visible(Admin::user()->can('admin.finance.ledgers.view')),
+                ]),
+            ]);
+
+        return $this->baseList($crud);
+    }
+
+    public function form(): Form
+    {
+        return $this->baseForm()->title('')->body([
+            amis()->NumberControl()
+                ->name('actual_commission')
+                ->label(__('finance.ledger.actual_commission'))
+                ->precision(2)
+                ->showSteps(false)
+                ->required(),
+
+            amis()->NumberControl()
+                ->name('actual_income')
+                ->label(__('finance.ledger.actual_income'))
+                ->precision(2)
+                ->showSteps(false)
+                ->required(),
+        ]);
+    }
+
+    public function detail(): Form
+    {
+        return $this->baseDetail()->title()->body([
+            amis()->Property()->title('上报数据')->column(2)->items([
+                ['label' => __('finance.ledger.date'), 'content' => '${date}'],
+                ['label' => __('finance.ledger.store'), 'content' => '${store.title}'],
+                ['label' => __('finance.ledger.sales'), 'content' => '${sales}'],
+                ['label' => __('finance.ledger.expenditure'), 'content' => '${expenditure}'],
+                ['label' => __('finance.ledger.expected_commission'), 'content' => '${expected_commission}'],
+                ['label' => __('finance.ledger.actual_commission'), 'content' => '${actual_commission}'],
+                ['label' => __('finance.ledger.expected_income'), 'content' => '${expected_income}'],
+                ['label' => __('finance.ledger.actual_income'), 'content' => '${actual_income}'],
+                ['label' => __('finance.ledger.photos'), 'content' => amis()->Images()->enlargeAble()->source('${photos}')->enlargeWithGallary(), 'span' => 2],
+                ['label' => __('finance.ledger.ledger_status'), 'content' => amis()->Mapping()->map(LedgerStatus::labelMap())->value('${ledger_status}'), 'span' => 2],
+            ])
+        ]);
+    }
+
+    /**
+     * 审核
+     */
+    public function approval($id, Request $request)
+    {
+        $validator = Validator::make(
+            data: $request->all(),
+            rules: [
+                'approval_result' => ['bail', 'required', Rule::in([1, 2])],
+                'failed_reason' => ['bail', 'required_if:approval_result,2'],
+            ],
+            attributes: [
+                'approval_result' => __('finance.ledger.approval_result'),
+                'failed_reason' =>  __('finance.ledger.failed_reason'),
+            ],
+        );
+
+        if ($validator->fails()) {
+            return $this->response()->fail($validator->errors()->first());
+        }
+
+        $ledger = Ledger::findOrFail($id);
+
+        if ($ledger->ledger_status !== LedgerStatus::Processing) {
+            return $this->response()->fail('上报数据不是待审核状态');
+        }
+
+        if ($request->input('approval_result') == 1) {
+            $ledger->ledger_status = LedgerStatus::Passed;
+        } else {
+            $ledger->ledger_status = LedgerStatus::Rejected;
+        }
+
+        $ledger->save();
+
+        return $this->response()->success(null, '操作成功');
+    }
+
+    protected function rowApprovalButton()
+    {
+        return amis()->DialogAction()->icon('fa-regular fa-check-circle')->label(__('finance.ledger.approval'))->level('link')->dialog(
+            amis()->Dialog()->title(__('finance.ledger.approval'))->body([
+                amis()->Form()->title('')
+                    ->api('post:'.admin_url('finance/ledgers/${id}/approval'))
+                    ->body([
+                        amis()->RadiosControl('approval_result', __('finance.ledger.approval_result'))
+                            ->options([
+                                ['label' => '通过', 'value' => 1],
+                                ['label' => '驳回', 'value' => 2],
+                            ])
+                            ->selectFirst()
+                            ->required(),
+                        amis()->TextareaControl('failed_reason', __('finance.ledger.failed_reason'))
+                            ->visibleOn('${approval_result == 2}')
+                            ->required(),
+                    ]),
+            ])->size('md')
+        );
+    }
+}
diff --git a/app/Admin/Filters/LedgerFilter.php b/app/Admin/Filters/LedgerFilter.php
new file mode 100644
index 0000000..e17881b
--- /dev/null
+++ b/app/Admin/Filters/LedgerFilter.php
@@ -0,0 +1,23 @@
+<?php
+
+namespace App\Admin\Filters;
+
+use EloquentFilter\ModelFilter;
+
+class LedgerFilter extends ModelFilter
+{
+    public function store($id)
+    {
+        $this->query->where('store_id', $id);
+    }
+
+    public function dateRange($dateRange)
+    {
+        $this->query->whereBetween('date', explode(',', $dateRange));
+    }
+
+    public function status($status)
+    {
+        $this->query->whereIn('ledger_status', explode(',', $status));
+    }
+}
diff --git a/app/Admin/Services/LedgerService.php b/app/Admin/Services/LedgerService.php
new file mode 100644
index 0000000..40f3668
--- /dev/null
+++ b/app/Admin/Services/LedgerService.php
@@ -0,0 +1,47 @@
+<?php
+
+namespace App\Admin\Services;
+
+use App\Admin\Filters\LedgerFilter;
+use App\Enums\LedgerStatus;
+use App\Models\Ledger;
+use Illuminate\Support\Arr;
+use Illuminate\Support\Facades\Validator;
+
+class LedgerService extends BaseService
+{
+    protected string $modelName = Ledger::class;
+
+    protected string $modelFilterName = LedgerFilter::class;
+
+    protected array $withRelationships = ['store'];
+
+    public function update($primaryKey, $data): bool
+    {
+        Validator::validate($data, [
+            'actual_commission' => ['bail', 'required', 'numeric'],
+            'actual_income' => ['bail', 'required', 'numeric'],
+        ], [], [
+            'actual_commission' => __('finance.ledger.actual_commission'),
+            'actual_income' => __('finance.ledger.actual_income'),
+        ]);
+
+        $model = $this->query()->whereKey($primaryKey)->firstOrFail();
+
+        switch ($model->ledger_status) {
+            case LedgerStatus::Processing:
+                abort(400, '不能编辑待审核的上报数据');
+                break;
+
+            case LedgerStatus::Passed:
+                abort(400, '不能编辑已完成的上报数据');
+                break;
+        }
+
+        return $model->update([
+            'actual_commission' => $data['actual_commission'],
+            'actual_income' => $data['actual_income'],
+            'ledger_status' => LedgerStatus::Processing,
+        ]);
+    }
+}
diff --git a/app/Admin/routes.php b/app/Admin/routes.php
index 948fd82..3008c6b 100644
--- a/app/Admin/routes.php
+++ b/app/Admin/routes.php
@@ -1,15 +1,16 @@
 <?php
 
+use App\Admin\Controllers\BaseKeywordController;
+use App\Admin\Controllers\Finance\LedgerController;
 use App\Admin\Controllers\Hr\EmployeeController;
 use App\Admin\Controllers\Hr\RestController;
-use App\Admin\Controllers\Store\StoreController;
-use App\Admin\Controllers\Store\EmployeeController as StoreEmployeeController;
 use App\Admin\Controllers\Store\DeviceController;
+use App\Admin\Controllers\Store\EmployeeController as StoreEmployeeController;
+use App\Admin\Controllers\Store\StoreController;
 use App\Admin\Controllers\System\AdminMenuController;
 use App\Admin\Controllers\System\AdminPermissionController;
 use App\Admin\Controllers\System\AdminRoleController;
 use App\Admin\Controllers\System\AdminUserController;
-use App\Admin\Controllers\BaseKeywordController;
 use App\Admin\Controllers\System\KeywordController;
 use App\Admin\Controllers\System\WorkflowController;
 use Illuminate\Routing\Router;
@@ -69,6 +70,19 @@ Route::group([
         $router->resource('rests', RestController::class);
     });
 
+    /*
+    |--------------------------------------------------------------------------
+    | 财务管理
+    |--------------------------------------------------------------------------
+    */
+    $router->group([
+        'prefix' => 'finance',
+        'as' => 'finance.',
+    ], function (Router $router) {
+        // 上报数据
+        $router->resource('ledgers', LedgerController::class);
+        $router->post('ledgers/{ledger}/approval', [LedgerController::class, 'approval'])->name('ledgers.approval');
+    });
 
     /*
     |--------------------------------------------------------------------------
diff --git a/app/Enums/LedgerStatus.php b/app/Enums/LedgerStatus.php
new file mode 100644
index 0000000..235d11d
--- /dev/null
+++ b/app/Enums/LedgerStatus.php
@@ -0,0 +1,41 @@
+<?php
+
+namespace App\Enums;
+
+enum LedgerStatus: int
+{
+    case Pending = 1;
+    case Processing = 2;
+    case Passed = 3;
+    case Rejected = 4;
+
+    public function label(): string
+    {
+        return match ($this) {
+            static::Pending => '待编辑',
+            static::Processing => '待审核',
+            static::Passed => '已完成',
+            static::Rejected => '未通过',
+        };
+    }
+
+    public static function options(): array
+    {
+        return collect(self::cases())
+            ->map(fn (LedgerStatus $case) => [
+                'label' => $case->label(),
+                'value' => $case->value,
+            ])
+            ->all();
+    }
+
+    public static function labelMap(): array
+    {
+        return [
+            static::Pending->value => '<span class="label label-primary">待编辑</span>',
+            static::Processing->value => '<span class="label label-warning">待审核</span>',
+            static::Passed->value => '<span class="label label-success">已完成</span>',
+            static::Rejected->value => '<span class="label label-danger">未通过</span>',
+        ];
+    }
+}
diff --git a/app/Models/Ledger.php b/app/Models/Ledger.php
new file mode 100644
index 0000000..76d78ad
--- /dev/null
+++ b/app/Models/Ledger.php
@@ -0,0 +1,69 @@
+<?php
+
+namespace App\Models;
+
+use App\Enums\LedgerStatus;
+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 Ledger extends Model
+{
+    use Filterable, HasFactory, HasDateTimeFormatter;
+
+    protected $attributes = [
+        'ledger_status' => LedgerStatus::Pending,
+    ];
+
+    protected $casts = [
+        'ledger_status' => LedgerStatus::class,
+    ];
+
+    protected $fillable = [
+        'store_id',
+        'date',
+        'sales',
+        'expenditure',
+        'expected_commission',
+        'actual_commission',
+        'expected_income',
+        'actual_income',
+        'photos',
+        'ledger_status',
+    ];
+
+    public function store(): BelongsTo
+    {
+        return $this->belongsTo(Store::class);
+    }
+
+    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 : []),
+        );
+    }
+
+    protected function ledgerStatusColor(): Attribute
+    {
+        return Attribute::make(
+            get: fn (mixed $value) => $this->ledger_status->color(),
+        );
+    }
+
+    protected function ledgerStatusLabel(): Attribute
+    {
+        return Attribute::make(
+            get: fn (mixed $value) => $this->ledger_status->label(),
+        );
+    }
+}
diff --git a/database/migrations/2024_03_27_090406_create_ledgers_table.php b/database/migrations/2024_03_27_090406_create_ledgers_table.php
new file mode 100644
index 0000000..ae732f3
--- /dev/null
+++ b/database/migrations/2024_03_27_090406_create_ledgers_table.php
@@ -0,0 +1,39 @@
+<?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('ledgers', function (Blueprint $table) {
+            $table->id();
+            $table->bigInteger('store_id')->unsigned()->comment('门店ID');
+            $table->date('date')->comment('日期');
+            $table->decimal('sales', 10, 2)->comment('销量');
+            $table->decimal('expenditure', 10, 2)->comment('支出');
+            $table->decimal('expected_commission', 10, 2)->comment('预期佣金=销售金额*佣金比例');
+            $table->decimal('actual_commission', 10, 2)->nullable()->comment('实际佣金');
+            $table->decimal('expected_income', 10, 2)->comment('预期收益=预计佣金-支出');
+            $table->decimal('actual_income', 10, 2)->nullable()->comment('实际收益');
+            $table->text('photos')->nullable()->comment('照片');
+            $table->tinyInteger('ledger_status')->default(1)->comment('状态: 1 待编辑, 2 待审核, 3 已通过, 4 未通过');
+            $table->timestamps();
+
+            $table->unique(['store_id', 'date']);
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('ledgers');
+    }
+};
diff --git a/database/seeders/AdminPermissionSeeder.php b/database/seeders/AdminPermissionSeeder.php
index a129b7d..0ee99e3 100644
--- a/database/seeders/AdminPermissionSeeder.php
+++ b/database/seeders/AdminPermissionSeeder.php
@@ -119,6 +119,26 @@ class AdminPermissionSeeder extends Seeder
                 ],
             ],
 
+            /*
+            |--------------------------------------------------------------------------
+            | 财务报表
+            |--------------------------------------------------------------------------
+            */
+            'finance' => [
+                'name' => '财务报表',
+                'icon' => 'material-symbols:finance-mode',
+                'uri' => '/finance',
+                'children' => [
+                    'ledgers' => [
+                        'name' => '上报数据',
+                        'icon' => 'mdi:database',
+                        'uri' => '/finance/ledgers',
+                        'resource' => ['list', 'update', 'view'],
+                        'children' => [],
+                    ],
+                ],
+            ],
+
             /*
             |--------------------------------------------------------------------------
             | 系统管理
diff --git a/lang/zh_CN/finance.php b/lang/zh_CN/finance.php
new file mode 100644
index 0000000..a98bf5c
--- /dev/null
+++ b/lang/zh_CN/finance.php
@@ -0,0 +1,22 @@
+<?php
+
+return [
+    'ledger' => [
+        'id' => 'ID',
+        'date' => '日期',
+        'store' => '门店',
+        'sales' => '销量',
+        'expenditure' => '支出',
+        'expected_commission' => '预期佣金',
+        'actual_commission' => '实际佣金',
+        'expected_income' => '预期收益',
+        'actual_income' => '实际收益',
+        'photos' => '上传图片',
+        'ledger_status' => '状态',
+        'created_at' => '创建时间',
+        'updated_at' => '更新时间',
+        'approval' => '审核',
+        'approval_result' => '审核结果',
+        'failed_reason' => '驳回原因',
+    ],
+];