diff --git a/.vala_skill_hashes b/.vala_skill_hashes
index 2b28020..626213d 100644
--- a/.vala_skill_hashes
+++ b/.vala_skill_hashes
@@ -12,4 +12,4 @@ vala-component-practice-stat 8e768e2641019d27bd41f4647d2d90f24182a0554dad5ad9f41
 cron-schedule e103cbb1806b28c891b9c856963325086ecaff32edec208f0a841865f26e8f3e
 refund-user-learning-analysis 648fd4ae2b29167fd66eab4245bdaaef00242db3131f4919cc02f07ca2a9b59c
 phone-chapter-query ac429b4da5a89db16efdf1066edf4ecb1c050b93aff20dd4c652af5f5568e44f
-vala-order-amortization-stat 0f55a0c8d2d8bde498ac9781daa6f18cd4e4618d87f42263fe70e991a9980bea
+vala-order-amortization-stat 4f1facb78e3adb16af09cfab1578d3273bcaad1b4c1b409b9de2a97d0c63409b
diff --git a/skills/vala-order-amortization-stat/SKILL.md b/skills/vala-order-amortization-stat/SKILL.md
index 887e44d..b0b9154 100644
--- a/skills/vala-order-amortization-stat/SKILL.md
+++ b/skills/vala-order-amortization-stat/SKILL.md
@@ -1,6 +1,6 @@
 # SKILL.md - vala-order-amortization-stat 订单均摊结算统计技能
 ## 技能描述
-用于统计指定账期内的订单均摊收入、退费冲销，按天计算均摊金额，支持部分退费场景的剩余金额和周期自动计算。
+用于统计指定账期内的订单均摊收入、退费冲销，按天计算均摊金额，支持部分退费场景的退后订单金额和周期自动计算。
 ## 触发场景
 当用户提到以下关键词组合时激活本技能：
 1. 订单均摊、按天均摊、收入均摊
@@ -66,7 +66,7 @@ vala-order-amortization-stat/
 3. 账期前退费订单处理规则：
    - 退费完成时间在账期起始日之前的订单，不会纳入本账期的冲销逻辑：
      - 全额退费订单：冲销动作已在退费发生的对应账期执行完毕，本账期完全不统计该订单的任何数据
-     - 部分退费订单：冲销动作、剩余金额/剩余周期调整已在退费发生的对应账期完成，本账期仅按调整后的剩余金额计算均摊，不产生额外冲销金额
+     - 部分退费订单：冲销动作、退后订单金额/剩余周期调整已在退费发生的对应账期完成，本账期仅按调整后的退后订单金额计算均摊，不产生额外冲销金额
 ### 步骤3：核心计算逻辑
 #### 3.1 周期计算
 - 每个订单的总均摊周期 = bi_vala_seasonal_ticket中同一order_no下status != -1的不同id数量 × 90天
@@ -76,13 +76,14 @@ vala-order-amortization-stat/
 - 税率规则：
   - 订单下单时间在2026年5月1日之前：税率1%
   - 订单下单时间在2026年5月1日及之后：税率6%
-  - 订单税后金额 = (bi_vala_order.pay_amount_int / 100) × (1 - 税率)（单位：元）
-  - 订单税费金额 = (bi_vala_order.pay_amount_int / 100) × 税率（单位：元）
+  - 订单税后金额 = (bi_vala_order.pay_amount_int / 100) / (1 + 税率)（单位：元）
+  - 订单税费金额 = (bi_vala_order.pay_amount_int / 100) / (1 + 税率) × 税率（单位：元）
+  - **计税方式**：价外税，即订单金额为含税价，需先剥离税额再计算税后金额
 - **均摊规则更新**：所有均摊计算均基于税后金额进行，含税金额和税费单独统计
   - 日均摊金额（税后）= 订单税后金额 / 总均摊周期
   - 🔹 周期最后一天补差规则：订单均摊周期的最后一天，均摊金额不按日均摊计算，采用补差方式确保总额完全匹配：
     - 正常订单：最后一天均摊金额 = 订单税后总金额 - 前（总均摊周期-1）天累计已均摊金额
-    - 部分退费订单：最后一天均摊金额 = 订单剩余税后金额 - 剩余均摊周期前（剩余天数-1）天累计已均摊金额
+    - 部分退费订单：最后一天均摊金额 = 退后订单税后金额 - 剩余均摊周期前（剩余天数-1）天累计已均摊金额
     避免浮点精度导致的金额尾差
 #### 3.2 退费场景计算
 所有退费冲销金额均为税后金额，税费同步对应冲销
@@ -91,7 +92,7 @@ vala-order-amortization-stat/
    - 历史退费订单冲销税费金额：上述历史均摊金额对应的税费（统一显示为负数，用于冲销）
 2. **全额退费（bi_refund_order.refund_type = 2）**：无需额外计算补充均摊，仅执行上述通用冲销逻辑
 3. **部分退费（bi_refund_order.refund_type = 3）**：在通用冲销逻辑基础上，额外计算：
-   - 历史部分退费订单补充均摊金额：部分退费后剩余的待均摊税后金额，在本账期内产生的均摊收入
+   - 历史部分退费订单补充均摊金额：部分退费后的退后订单待均摊税后金额，在本账期内产生的均摊收入
    - 历史部分退费订单补充税费金额：上述补充均摊金额对应的税费
 #### 3.3 账期内收入计算
 账期内总收入 = 账期内所有正常订单的日均摊金额总和 + 账期内所有退费冲销金额总和
@@ -249,7 +250,7 @@ order_final_amort AS (
          THEN 1 ELSE 0
     END AS is_pre_period_full_refund,
 
-    -- 判断是否为账期前部分退费（本账期按剩余金额均摊）
+    -- 判断是否为账期前部分退费（本账期按退后订单金额均摊）
     CASE WHEN opa.has_refund = 1 AND opa.is_full_refund = 0
               AND opa.latest_refund_date < '${账期起始日}'::date
          THEN 1 ELSE 0
@@ -262,17 +263,17 @@ order_final_amort AS (
          THEN 1 ELSE 0
     END AS is_current_period_refund,
 
-    -- 部分退费后的剩余税后金额
+    -- 部分退费后的退后订单税后金额
     CASE WHEN opa.has_refund = 1 AND opa.is_full_refund = 0
          THEN (opa.pay_amount - opa.total_refund_amount) * (1 - opa.tax_rate)
          ELSE opa.after_tax_amount
-    END AS remaining_after_tax_amount,
+    END AS refunded_after_tax_amount,
 
-    -- 部分退费后的剩余税费
+    -- 部分退费后的退后订单税费
     CASE WHEN opa.has_refund = 1 AND opa.is_full_refund = 0
          THEN (opa.pay_amount - opa.total_refund_amount) * opa.tax_rate
          ELSE opa.tax_amount
-    END AS remaining_tax_amount
+    END AS refunded_tax_amount
 
   FROM order_period_amort opa
 ),
@@ -299,9 +300,9 @@ summary_calc AS (
     ROUND(SUM(
       CASE
         WHEN is_pre_period_full_refund = 1 THEN 0  -- 账期前全额退费，不统计
-        WHEN is_pre_period_partial_refund = 1 THEN  -- 账期前部分退费，按剩余金额均摊
+        WHEN is_pre_period_partial_refund = 1 THEN  -- 账期前部分退费，按退后订单金额均摊
           CASE WHEN total_cycle_days > 0 AND period_amort_days > 0
-            THEN remaining_after_tax_amount / total_cycle_days * period_amort_days
+            THEN refunded_after_tax_amount / total_cycle_days * period_amort_days
             ELSE 0
           END
         WHEN is_current_period_refund = 0 AND period_amort_days > 0 THEN  -- 正常未退费订单
@@ -322,7 +323,7 @@ summary_calc AS (
         WHEN is_pre_period_full_refund = 1 THEN 0
         WHEN is_pre_period_partial_refund = 1 THEN
           CASE WHEN total_cycle_days > 0 AND period_amort_days > 0
-            THEN remaining_tax_amount / total_cycle_days * period_amort_days
+            THEN refunded_tax_amount / total_cycle_days * period_amort_days
             ELSE 0
           END
         WHEN is_current_period_refund = 0 AND period_amort_days > 0 THEN
@@ -347,7 +348,7 @@ summary_calc AS (
       END
     )::numeric, 2) AS writeoff_tax,
 
-    -- ===== 补充均摊金额（税后）：账期内部分退费订单，退费后剩余金额的均摊 =====
+    -- ===== 补充均摊金额（税后）：账期内部分退费订单，退后订单金额的均摊 =====
     ROUND(SUM(
       CASE WHEN is_current_period_refund = 1
                 AND is_full_refund = 0
@@ -405,7 +406,7 @@ FROM summary_calc;
 3. **试用订单数**：账期内新增的订单中，截止账期结束日仍处于7天试用期内（下单日+7天 > 账期结束日）的订单数量，试用订单未开始均摊，不参与金额计算
 4. **冲销前税费**：账期内所有正式订单的含税订单总金额 × 各订单对应税率 的总和
 5. **冲销税费**：本账期内发生退费的所有订单的含税订单总金额 × 各订单对应税率 的总和（正数展示，计算时扣除）
-6. **补充税费**：本账期内发生部分退费的订单，退费后剩余的含税订单金额 × 各订单对应税率 的总和，其中：部分退费订单剩余含税金额 = 原订单含税金额 - 退费含税金额
+6. **补充税费**：本账期内发生部分退费的订单，退后订单含税金额 × 各订单对应税率 的总和，其中：部分退费订单退后含税金额 = 原订单含税金额 - 退费含税金额
 7. **冲销后税费**：账期内最终确认的总税费，计算公式：`冲销后税费 = 冲销前税费 - 冲销税费 + 补充税费`
 8. **冲销前均摊金额（税后）**：历史未退费订单 + 账期内正式订单 在本账期内产生的税后均摊收入总和
 9. **冲销均摊金额（税后）**：本账期内发生退费的所有订单，需要冲销的历史均摊金额总和（正数展示，计算时扣除）
diff --git a/skills/vala-order-amortization-stat/sql/detail.sql b/skills/vala-order-amortization-stat/sql/detail.sql
index 942f6db..15d9f99 100644
--- a/skills/vala-order-amortization-stat/sql/detail.sql
+++ b/skills/vala-order-amortization-stat/sql/detail.sql
@@ -1,12 +1,12 @@
 WITH
--- 步骤0：获取所有历史退费记录（无时间范围，用于标记订单是否为退费订单，不受当前账期限制）
+-- 步骤0：获取所有历史退费记录
 all_refund_records AS (
   SELECT
     out_trade_no AS order_no,
-    SUM(refund_amount_int) / 100 AS total_refund_amount, -- 累计退费总金额（支持多笔部分退费叠加）
-    MAX(CASE WHEN refund_type = 2 THEN 1 ELSE 0 END) AS is_full_refund, -- 是否全额退费（只要有一笔全额退费即标记为1）
+    SUM(refund_amount_int) / 100 AS total_refund_amount,
+    MAX(CASE WHEN refund_type = 2 THEN 1 ELSE 0 END) AS is_full_refund,
     MAX(refund_type) AS refund_type,
-    MAX(DATE(updated_at)) AS latest_refund_date -- 最后一次退费完成时间
+    MAX(DATE(updated_at)) AS latest_refund_date
   FROM bi_refund_order
   WHERE status = 3
   GROUP BY out_trade_no
@@ -15,34 +15,33 @@ all_refund_records AS (
 order_base AS (
   SELECT 
     o.id AS order_id,
-    o.out_trade_no AS order_no, -- 修正：bi_vala_order无order_no字段，使用out_trade_no作为订单号
-    o.trade_no, -- 新增：关联退费订单需要trade_no字段
+    o.out_trade_no AS order_no,
+    o.trade_no,
+    DATE(o.created_at) AS order_date,
     o.pay_amount_int / 100 AS pay_amount,
-    -- 计算税率、税费、税后金额
     CASE WHEN DATE(o.created_at) < '2026-05-01' THEN 0.01 ELSE 0.06 END AS tax_rate,
-    (o.pay_amount_int / 100) * CASE WHEN DATE(o.created_at) < '2026-05-01' THEN 0.01 ELSE 0.06 END AS tax_amount,
-    (o.pay_amount_int / 100) * (1 - CASE WHEN DATE(o.created_at) < '2026-05-01' THEN 0.01 ELSE 0.06 END) AS after_tax_amount,
+    (o.pay_amount_int / 100.0) / (1 + CASE WHEN DATE(o.created_at) < '2026-05-01' THEN 0.01 ELSE 0.06 END) * CASE WHEN DATE(o.created_at) < '2026-05-01' THEN 0.01 ELSE 0.06 END AS tax_amount,
+    (o.pay_amount_int / 100.0) / (1 + CASE WHEN DATE(o.created_at) < '2026-05-01' THEN 0.01 ELSE 0.06 END) AS after_tax_amount,
     DATE(o.created_at) + INTERVAL '7 days' AS amortization_start_date,
-    o.order_status, -- 修正：字段名是order_status不是status
+    o.order_status,
     a.id AS account_id,
     o.key_from,
     o.sale_channel,
-    -- 新增：订单退费标记字段（所有历史退费均可识别，不受当前账期限制）
-    CASE WHEN ar.order_no IS NOT NULL THEN 1 ELSE 0 END AS has_refund, -- 是否有退费记录
-    COALESCE(ar.total_refund_amount, 0) AS total_refund_amount, -- 累计退费金额
-    COALESCE(ar.is_full_refund, 0) AS is_full_refund, -- 是否全额退费
+    CASE WHEN ar.order_no IS NOT NULL THEN 1 ELSE 0 END AS has_refund,
+    COALESCE(ar.total_refund_amount, 0) AS total_refund_amount,
+    COALESCE(ar.is_full_refund, 0) AS is_full_refund,
     ar.refund_type,
-    ar.latest_refund_date -- 退费完成日期（解决历史退费订单退费日期为空的问题）
+    ar.latest_refund_date
   FROM bi_vala_order o
   JOIN bi_vala_app_account a ON o.account_id = a.id
-  LEFT JOIN all_refund_records ar ON o.out_trade_no = ar.order_no -- 关联全量退费记录，不限制时间
+  LEFT JOIN all_refund_records ar ON o.out_trade_no = ar.order_no
   WHERE 
     o.created_at >= '2025-09-01'
-    AND o.order_status IN (3,4) -- 修正：字段名是order_status不是status
+    AND o.order_status IN (3,4)
     AND o.pay_amount_int >= 1000
     AND a.status = 1
 ),
--- 步骤2：计算每个订单的总均摊周期
+-- 步骤2：计算每个订单的当前均摊周期（退费后）和原始均摊周期（退费前）
 order_cycle AS (
   SELECT 
     out_trade_no AS order_no,
@@ -51,166 +50,253 @@ order_cycle AS (
   WHERE status != -1
   GROUP BY out_trade_no
 ),
--- 步骤3：获取账期内的退费记录（仅用于计算当前账期的冲销金额，不影响订单退费状态标记）
-refund_records AS (
+order_cycle_original AS (
   SELECT 
-    r.out_trade_no AS order_no,
-    r.refund_amount_int / 100 AS refund_amount, -- 修正：使用分为单位的refund_amount_int，避免字符串转换问题，除以100得到元
-    r.refund_type,
-    DATE(r.updated_at) AS refund_date -- 退费日期使用updated_at（status=3时即为退费完成时间）
-  FROM bi_refund_order r
-  JOIN order_base o ON r.out_trade_no = o.order_no OR r.trade_no = o.trade_no -- 修正：支持out_trade_no/trade_no双字段匹配退费订单
-  WHERE 
-    r.status = 3
-    AND r.updated_at BETWEEN '{period_start}' AND '{period_end}'
-)
-,
--- 步骤4：合并订单基础信息与均摊周期
+    out_trade_no AS order_no,
+    COUNT(DISTINCT id) * 90 AS original_cycle_days
+  FROM bi_vala_seasonal_ticket
+  GROUP BY out_trade_no
+),
+-- 步骤3：合并订单基础信息与均摊周期
 order_with_cycle AS (
   SELECT
     ob.*,
     COALESCE(oc.total_cycle_days, 0) AS total_cycle_days,
-    -- 均摊结束日 = 转正日 + 总周期天数 - 1
+    COALESCE(oco.original_cycle_days, 0) AS original_cycle_days,
     ob.amortization_start_date + COALESCE(oc.total_cycle_days, 0) * INTERVAL '1 day' - INTERVAL '1 day' AS amortization_end_date,
-    -- 日均摊金额（税后）
-    CASE WHEN COALESCE(oc.total_cycle_days, 0) > 0
+    -- 原始均摊结束日（退费前）
+    ob.amortization_start_date + COALESCE(oco.original_cycle_days, 0) * INTERVAL '1 day' - INTERVAL '1 day' AS original_amortization_end_date,
+    -- 原始日均摊金额（基于原订单税后金额和原始周期）
+    CASE WHEN COALESCE(oco.original_cycle_days, 0) > 0
+      THEN ob.after_tax_amount / oco.original_cycle_days
+      ELSE 0
+    END AS original_daily_amort_amount,
+    -- 原始日税费均摊
+    CASE WHEN COALESCE(oco.original_cycle_days, 0) > 0
+      THEN ob.tax_amount / oco.original_cycle_days
+      ELSE 0
+    END AS original_daily_tax_amount,
+    -- 退后日均摊金额（基于退后订单税后金额和退后周期）
+    CASE WHEN COALESCE(oc.total_cycle_days, 0) > 0 AND ob.has_refund = 1 AND ob.is_full_refund = 0
+      THEN (ob.pay_amount - ob.total_refund_amount) / (1 + ob.tax_rate) / oc.total_cycle_days
+      WHEN COALESCE(oc.total_cycle_days, 0) > 0
       THEN ob.after_tax_amount / oc.total_cycle_days
       ELSE 0
     END AS daily_amort_amount,
-    -- 日税费均摊
-    CASE WHEN COALESCE(oc.total_cycle_days, 0) > 0
+    -- 退后日税费均摊
+    CASE WHEN COALESCE(oc.total_cycle_days, 0) > 0 AND ob.has_refund = 1 AND ob.is_full_refund = 0
+      THEN (ob.pay_amount - ob.total_refund_amount) / (1 + ob.tax_rate) * ob.tax_rate / oc.total_cycle_days
+      WHEN COALESCE(oc.total_cycle_days, 0) > 0
       THEN ob.tax_amount / oc.total_cycle_days
       ELSE 0
     END AS daily_tax_amount
   FROM order_base ob
   LEFT JOIN order_cycle oc ON ob.order_no = oc.order_no
+  LEFT JOIN order_cycle_original oco ON ob.order_no = oco.order_no
 ),
-
--- 步骤5：判断订单在账期内的状态分类，并计算各类均摊金额
-order_amortization AS (
+-- 步骤4：判断订单场景分类
+order_classified AS (
   SELECT
     owc.*,
-    -- 是否为账期内新增订单
-    CASE WHEN DATE(owc.amortization_start_date) <= '{period_end}'
-              AND owc.amortization_start_date >= '{period_start}'::date - INTERVAL '6 days'
-         THEN 1 ELSE 0 END AS is_new_in_period,
-    -- 账期内新增且已转正
-    CASE WHEN DATE(owc.amortization_start_date) >= '{period_start}'
-              AND DATE(owc.amortization_start_date) <= '{period_end}'
-         THEN 1
-         WHEN owc.amortization_start_date < '{period_start}'
-         THEN 1
-         ELSE 0
-    END AS is_formal,
-
-    -- ===== 正常均摊金额计算（未退费 或 账期前部分退费的订单）=====
-    -- 均摊有效起始日（取转正日和账期起始日的较大值）
+    -- 均摊有效起始日
     GREATEST(owc.amortization_start_date, '{period_start}'::date) AS eff_start,
-    -- 均摊有效结束日（取均摊结束日和账期结束日的较小值）
-    LEAST(owc.amortization_end_date, '{period_end}'::date) AS eff_end
+    -- 均摊有效结束日
+    LEAST(owc.amortization_end_date, '{period_end}'::date) AS eff_end,
 
-  FROM order_with_cycle owc
-  WHERE owc.total_cycle_days > 0  -- 排除无均摊周期的异常订单
-),
-
--- 步骤6：计算每个订单在账期内的均摊天数和金额
-order_period_amort AS (
-  SELECT
-    oa.*,
-    -- 账期内有效均摊天数
-    CASE WHEN oa.eff_end >= oa.eff_start
-      THEN EXTRACT(DAY FROM (oa.eff_end - oa.eff_start))::int + 1
-      ELSE 0
-    END AS period_amort_days,
-
-    -- 该订单从转正日到账期结束日的总已均摊天数（用于计算历史累计）
-    CASE WHEN '{period_end}'::date >= oa.amortization_start_date
-      THEN EXTRACT(DAY FROM (LEAST('{period_end}'::date, oa.amortization_end_date) - oa.amortization_start_date))::int + 1
-      ELSE 0
-    END AS total_amorted_days_to_period_end,
-
-    -- 该订单从转正日到账期起始日前一天的历史已均摊天数
-    CASE WHEN '{period_start}'::date > oa.amortization_start_date
-      THEN EXTRACT(DAY FROM (LEAST('{period_start}'::date - 1, oa.amortization_end_date) - oa.amortization_start_date))::int + 1
-      ELSE 0
-    END AS historical_amorted_days
-
-  FROM order_amortization oa
-),
-
--- 步骤7：计算最终均摊金额（含补差逻辑）
-order_final_amort AS (
-  SELECT
-    opa.*,
-
-    -- === 正常订单（未退费 或 账期前已处理的退费订单）在账期内的均摊 ===
-
-    -- 判断是否为账期前全额退费（本账期完全不统计）
-    CASE WHEN opa.has_refund = 1 AND opa.is_full_refund = 1
-              AND opa.latest_refund_date < '{period_start}'::date
+    -- 判断是否为账期前全额退费（场景F：排除）
+    CASE WHEN owc.has_refund = 1 AND owc.is_full_refund = 1
+              AND owc.latest_refund_date < '{period_start}'::date
          THEN 1 ELSE 0
     END AS is_pre_period_full_refund,
 
-    -- 判断是否为账期前部分退费（本账期按剩余金额均摊）
-    CASE WHEN opa.has_refund = 1 AND opa.is_full_refund = 0
-              AND opa.latest_refund_date < '{period_start}'::date
+    -- 判断是否为账期前部分退费（场景C）
+    CASE WHEN owc.has_refund = 1 AND owc.is_full_refund = 0
+              AND owc.latest_refund_date < '{period_start}'::date
          THEN 1 ELSE 0
     END AS is_pre_period_partial_refund,
 
     -- 判断是否为账期内退费
-    CASE WHEN opa.has_refund = 1
-              AND opa.latest_refund_date >= '{period_start}'::date
-              AND opa.latest_refund_date <= '{period_end}'::date
+    CASE WHEN owc.has_refund = 1
+              AND owc.latest_refund_date >= '{period_start}'::date
+              AND owc.latest_refund_date <= '{period_end}'::date
          THEN 1 ELSE 0
     END AS is_current_period_refund,
 
-    -- 部分退费后的剩余税后金额
-    CASE WHEN opa.has_refund = 1 AND opa.is_full_refund = 0
-         THEN (opa.pay_amount - opa.total_refund_amount) * (1 - opa.tax_rate)
-         ELSE opa.after_tax_amount
-    END AS remaining_after_tax_amount,
+    -- 判断是否为账期内下单（下单日在账期内）
+    CASE WHEN owc.order_date >= '{period_start}'::date
+              AND owc.order_date <= '{period_end}'::date
+         THEN 1 ELSE 0
+    END AS is_ordered_in_period,
 
-    -- 部分退费后的剩余税费
-    CASE WHEN opa.has_refund = 1 AND opa.is_full_refund = 0
-         THEN (opa.pay_amount - opa.total_refund_amount) * opa.tax_rate
-         ELSE opa.tax_amount
-    END AS remaining_tax_amount
+    -- 退后订单税后金额
+    CASE WHEN owc.has_refund = 1 AND owc.is_full_refund = 0
+         THEN (owc.pay_amount - owc.total_refund_amount) / (1 + owc.tax_rate)
+         ELSE owc.after_tax_amount
+    END AS refunded_after_tax_amount,
 
-  FROM order_period_amort opa
+    -- 退后订单税费
+    CASE WHEN owc.has_refund = 1 AND owc.is_full_refund = 0
+         THEN (owc.pay_amount - owc.total_refund_amount) / (1 + owc.tax_rate) * owc.tax_rate
+         ELSE owc.tax_amount
+    END AS refunded_tax_amount
+
+  FROM order_with_cycle owc
+  WHERE owc.total_cycle_days > 0 OR (owc.has_refund = 1 AND owc.is_full_refund = 1 AND owc.original_cycle_days > 0)
+),
+
+-- 步骤5：计算均摊天数
+order_with_days AS (
+  SELECT
+    oc2.*,
+    -- 账期内有效均摊天数（基于退后周期）
+    CASE WHEN oc2.eff_end >= oc2.eff_start AND oc2.total_cycle_days > 0
+      THEN EXTRACT(DAY FROM (oc2.eff_end - oc2.eff_start))::int + 1
+      ELSE 0
+    END AS period_amort_days,
+
+    -- 从转正日到账期结束日的总已均摊天数（基于退后周期）
+    CASE WHEN '{period_end}'::date >= oc2.amortization_start_date AND oc2.total_cycle_days > 0
+      THEN EXTRACT(DAY FROM (LEAST('{period_end}'::date, oc2.amortization_end_date) - oc2.amortization_start_date))::int + 1
+      ELSE 0
+    END AS total_amorted_days_to_period_end,
+
+    -- 从转正日到账期起始日前一天的历史已均摊天数（基于原始周期，用于冲销计算）
+    CASE WHEN '{period_start}'::date > oc2.amortization_start_date AND oc2.original_cycle_days > 0
+      THEN EXTRACT(DAY FROM (LEAST('{period_start}'::date - 1, oc2.original_amortization_end_date) - oc2.amortization_start_date))::int + 1
+      ELSE 0
+    END AS historical_amorted_days,
+
+    -- 从转正日到账期结束日的天数（基于退后周期，用于退后订单的重新均摊）
+    CASE WHEN '{period_end}'::date >= oc2.amortization_start_date AND oc2.total_cycle_days > 0
+      THEN EXTRACT(DAY FROM (LEAST('{period_end}'::date, oc2.amortization_end_date) - oc2.amortization_start_date))::int + 1
+      ELSE 0
+    END AS refunded_amort_days_to_period_end
+
+  FROM order_classified oc2
 )
+-- 最终输出
 SELECT
   order_no AS "订单号",
+  order_date AS "下单日期",
+  latest_refund_date AS "退费日期",
+  CASE
+    WHEN is_pre_period_full_refund = 1 THEN '账期前全额退费'
+    WHEN is_pre_period_partial_refund = 1 THEN '账期前部分退费'
+    WHEN is_current_period_refund = 1 AND is_full_refund = 1 AND is_ordered_in_period = 1 THEN '账期内下单全额退费'
+    WHEN is_current_period_refund = 1 AND is_full_refund = 1 AND is_ordered_in_period = 0 THEN '历史下单账期内全额退费'
+    WHEN is_current_period_refund = 1 AND is_full_refund = 0 AND is_ordered_in_period = 1 THEN '账期内下单部分退费'
+    WHEN is_current_period_refund = 1 AND is_full_refund = 0 AND is_ordered_in_period = 0 THEN '历史下单账期内部分退费'
+    WHEN DATE(amortization_start_date) > '{period_end}'::date THEN '试用期中'
+    ELSE '正常订单'
+  END AS "订单分类",
   ROUND(pay_amount::numeric, 2) AS "订单金额",
-  ROUND(tax_rate::numeric, 2) AS "税率",
-  ROUND(tax_amount::numeric, 2) AS "税额",
-  ROUND(after_tax_amount::numeric, 2) AS "税后金额",
-  total_cycle_days AS "总均摊周期",
-  period_amort_days AS "账期内均摊天数",
-  ROUND((historical_amorted_days * daily_amort_amount)::numeric, 2) AS "历史均摊金额",
+  ROUND(tax_rate::numeric, 4) AS "税率",
+  ROUND(tax_amount::numeric, 2) AS "原订单税额",
+  ROUND(after_tax_amount::numeric, 2) AS "原订单税后金额",
+  original_cycle_days AS "原始均摊周期",
+  total_cycle_days AS "退后均摊周期",
+
+  -- 历史均摊金额（基于原始日均摊）
+  ROUND((historical_amorted_days * original_daily_amort_amount)::numeric, 2) AS "历史均摊金额",
+
+  -- 冲销历史均摊（场景B/E：历史下单+账期内退费）
+  ROUND(
+    CASE WHEN is_current_period_refund = 1 AND is_ordered_in_period = 0 AND historical_amorted_days > 0
+      THEN -(historical_amorted_days * original_daily_amort_amount)
+      ELSE 0
+    END::numeric, 2
+  ) AS "冲销历史均摊",
+
+  -- 冲销原税款（场景B/E：历史下单+账期内退费）
+  ROUND(
+    CASE WHEN is_current_period_refund = 1 AND is_ordered_in_period = 0
+      THEN -tax_amount
+      ELSE 0
+    END::numeric, 2
+  ) AS "冲销原税款",
+
+  -- 冲销未确认收入（场景B/E：历史下单+账期内退费）
+  ROUND(
+    CASE WHEN is_current_period_refund = 1 AND is_ordered_in_period = 0
+      THEN -(after_tax_amount - historical_amorted_days * original_daily_amort_amount)
+      ELSE 0
+    END::numeric, 2
+  ) AS "冲销未确认收入",
+
+  -- 账期均摊金额
   ROUND(
     CASE
+      -- 场景F：账期前全额退费，不统计
       WHEN is_pre_period_full_refund = 1 THEN 0
-      WHEN is_pre_period_partial_refund = 1 THEN
+      -- 场景D：账期内下单+全额退费，无均摊
+      WHEN is_current_period_refund = 1 AND is_full_refund = 1 AND is_ordered_in_period = 1 THEN 0
+      -- 场景E：历史下单+账期内全额退费，无退后均摊
+      WHEN is_current_period_refund = 1 AND is_full_refund = 1 AND is_ordered_in_period = 0 THEN 0
+      -- 场景A：账期内下单+部分退费，按退后订单金额/退后周期从转正日均摊
+      WHEN is_current_period_refund = 1 AND is_full_refund = 0 AND is_ordered_in_period = 1 THEN
         CASE WHEN total_cycle_days > 0 AND period_amort_days > 0
-          THEN remaining_after_tax_amount / total_cycle_days * period_amort_days
+          THEN daily_amort_amount * period_amort_days
           ELSE 0
         END
-      WHEN is_current_period_refund = 0 AND period_amort_days > 0 THEN
+      -- 场景B：历史下单+账期内部分退费，按退后订单金额/退后周期从转正日重新均摊
+      WHEN is_current_period_refund = 1 AND is_full_refund = 0 AND is_ordered_in_period = 0 THEN
+        CASE WHEN total_cycle_days > 0 AND refunded_amort_days_to_period_end > 0
+          THEN daily_amort_amount * refunded_amort_days_to_period_end
+          ELSE 0
+        END
+      -- 场景C：账期前部分退费，按退后订单金额/退后周期正常均摊
+      WHEN is_pre_period_partial_refund = 1 THEN
+        CASE WHEN total_cycle_days > 0 AND period_amort_days > 0
+          THEN daily_amort_amount * period_amort_days
+          ELSE 0
+        END
+      -- 正常订单
+      WHEN period_amort_days > 0 THEN
         CASE
           WHEN eff_end = amortization_end_date
-          THEN after_tax_amount - daily_amort_amount * (total_cycle_days - 1) + daily_amort_amount * (period_amort_days - 1)
-          ELSE daily_amort_amount * period_amort_days
+          THEN after_tax_amount - original_daily_amort_amount * (original_cycle_days - 1) + original_daily_amort_amount * (period_amort_days - 1)
+          ELSE original_daily_amort_amount * period_amort_days
         END
       ELSE 0
     END::numeric, 2
   ) AS "账期均摊金额",
+
+  -- 退后订单税额（仅账期内下单且已转正的非全额退费订单计税）
   ROUND(
-    (CASE
-      WHEN is_pre_period_partial_refund = 1 OR (is_current_period_refund = 1 AND is_full_refund = 0)
-      THEN remaining_after_tax_amount
-      ELSE after_tax_amount
-    END - (historical_amorted_days * daily_amort_amount))::numeric, 2
+    CASE
+      -- 账期内下单 + 已转正 + 部分退费 → 退后订单税额
+      WHEN is_ordered_in_period = 1
+           AND DATE(amortization_start_date) <= '{period_end}'::date
+           AND is_current_period_refund = 1 AND is_full_refund = 0
+      THEN refunded_tax_amount
+      -- 账期内下单 + 已转正 + 未全额退费（含未退费）→ 原订单税额
+      WHEN is_ordered_in_period = 1
+           AND DATE(amortization_start_date) <= '{period_end}'::date
+           AND (has_refund = 0 OR (is_current_period_refund = 0 AND is_full_refund = 0))
+      THEN tax_amount
+      ELSE 0
+    END::numeric, 2
+  ) AS "账期税额",
+
+  -- 未确认收入
+  ROUND(
+    CASE
+      WHEN is_pre_period_full_refund = 1 THEN 0
+      WHEN is_current_period_refund = 1 AND is_full_refund = 1 THEN 0
+      WHEN is_current_period_refund = 1 AND is_full_refund = 0 THEN
+        refunded_after_tax_amount - daily_amort_amount * refunded_amort_days_to_period_end
+      WHEN is_pre_period_partial_refund = 1 THEN
+        refunded_after_tax_amount - daily_amort_amount * total_amorted_days_to_period_end
+      ELSE
+        after_tax_amount - original_daily_amort_amount * total_amorted_days_to_period_end
+    END::numeric, 2
   ) AS "未确认收入",
-  (total_cycle_days - total_amorted_days_to_period_end) AS "剩余周期"
-FROM order_final_amort
+
+  -- 剩余周期
+  CASE
+    WHEN is_current_period_refund = 1 AND is_full_refund = 1 THEN 0
+    ELSE (total_cycle_days - total_amorted_days_to_period_end)
+  END AS "剩余周期"
+
+FROM order_with_days
 WHERE is_pre_period_full_refund = 0;
diff --git a/skills/vala-order-amortization-stat/sql/summary.sql b/skills/vala-order-amortization-stat/sql/summary.sql
index bcc7708..940a57e 100644
--- a/skills/vala-order-amortization-stat/sql/summary.sql
+++ b/skills/vala-order-amortization-stat/sql/summary.sql
@@ -1,12 +1,12 @@
 WITH
--- 步骤0：获取所有历史退费记录（无时间范围，用于标记订单是否为退费订单，不受当前账期限制）
+-- 步骤0：获取所有历史退费记录
 all_refund_records AS (
   SELECT
     out_trade_no AS order_no,
-    SUM(refund_amount_int) / 100 AS total_refund_amount, -- 累计退费总金额（支持多笔部分退费叠加）
-    MAX(CASE WHEN refund_type = 2 THEN 1 ELSE 0 END) AS is_full_refund, -- 是否全额退费（只要有一笔全额退费即标记为1）
+    SUM(refund_amount_int) / 100 AS total_refund_amount,
+    MAX(CASE WHEN refund_type = 2 THEN 1 ELSE 0 END) AS is_full_refund,
     MAX(refund_type) AS refund_type,
-    MAX(DATE(updated_at)) AS latest_refund_date -- 最后一次退费完成时间
+    MAX(DATE(updated_at)) AS latest_refund_date
   FROM bi_refund_order
   WHERE status = 3
   GROUP BY out_trade_no
@@ -15,274 +15,202 @@ all_refund_records AS (
 order_base AS (
   SELECT 
     o.id AS order_id,
-    o.out_trade_no AS order_no, -- 修正：bi_vala_order无order_no字段，使用out_trade_no作为订单号
-    o.trade_no, -- 新增：关联退费订单需要trade_no字段
+    o.out_trade_no AS order_no,
+    o.trade_no,
+    DATE(o.created_at) AS order_date,
     o.pay_amount_int / 100 AS pay_amount,
-    -- 计算税率、税费、税后金额
     CASE WHEN DATE(o.created_at) < '2026-05-01' THEN 0.01 ELSE 0.06 END AS tax_rate,
-    (o.pay_amount_int / 100) * CASE WHEN DATE(o.created_at) < '2026-05-01' THEN 0.01 ELSE 0.06 END AS tax_amount,
-    (o.pay_amount_int / 100) * (1 - CASE WHEN DATE(o.created_at) < '2026-05-01' THEN 0.01 ELSE 0.06 END) AS after_tax_amount,
+    (o.pay_amount_int / 100.0) / (1 + CASE WHEN DATE(o.created_at) < '2026-05-01' THEN 0.01 ELSE 0.06 END) * CASE WHEN DATE(o.created_at) < '2026-05-01' THEN 0.01 ELSE 0.06 END AS tax_amount,
+    (o.pay_amount_int / 100.0) / (1 + CASE WHEN DATE(o.created_at) < '2026-05-01' THEN 0.01 ELSE 0.06 END) AS after_tax_amount,
     DATE(o.created_at) + INTERVAL '7 days' AS amortization_start_date,
-    o.order_status, -- 修正：字段名是order_status不是status
+    o.order_status,
     a.id AS account_id,
     o.key_from,
     o.sale_channel,
-    -- 新增：订单退费标记字段（所有历史退费均可识别，不受当前账期限制）
-    CASE WHEN ar.order_no IS NOT NULL THEN 1 ELSE 0 END AS has_refund, -- 是否有退费记录
-    COALESCE(ar.total_refund_amount, 0) AS total_refund_amount, -- 累计退费金额
-    COALESCE(ar.is_full_refund, 0) AS is_full_refund, -- 是否全额退费
+    CASE WHEN ar.order_no IS NOT NULL THEN 1 ELSE 0 END AS has_refund,
+    COALESCE(ar.total_refund_amount, 0) AS total_refund_amount,
+    COALESCE(ar.is_full_refund, 0) AS is_full_refund,
     ar.refund_type,
-    ar.latest_refund_date -- 退费完成日期（解决历史退费订单退费日期为空的问题）
+    ar.latest_refund_date
   FROM bi_vala_order o
   JOIN bi_vala_app_account a ON o.account_id = a.id
-  LEFT JOIN all_refund_records ar ON o.out_trade_no = ar.order_no -- 关联全量退费记录，不限制时间
+  LEFT JOIN all_refund_records ar ON o.out_trade_no = ar.order_no
   WHERE 
     o.created_at >= '2025-09-01'
-    AND o.order_status IN (3,4) -- 修正：字段名是order_status不是status
+    AND o.order_status IN (3,4)
     AND o.pay_amount_int >= 1000
     AND a.status = 1
 ),
--- 步骤2：计算每个订单的总均摊周期
+-- 步骤2：计算均摊周期
 order_cycle AS (
-  SELECT 
-    out_trade_no AS order_no,
-    COUNT(DISTINCT id) * 90 AS total_cycle_days
-  FROM bi_vala_seasonal_ticket
-  WHERE status != -1
-  GROUP BY out_trade_no
+  SELECT out_trade_no AS order_no, COUNT(DISTINCT id) * 90 AS total_cycle_days
+  FROM bi_vala_seasonal_ticket WHERE status != -1 GROUP BY out_trade_no
 ),
--- 步骤3：获取账期内的退费记录（仅用于计算当前账期的冲销金额，不影响订单退费状态标记）
-refund_records AS (
-  SELECT 
-    r.out_trade_no AS order_no,
-    r.refund_amount_int / 100 AS refund_amount, -- 修正：使用分为单位的refund_amount_int，避免字符串转换问题，除以100得到元
-    r.refund_type,
-    DATE(r.updated_at) AS refund_date -- 退费日期使用updated_at（status=3时即为退费完成时间）
-  FROM bi_refund_order r
-  JOIN order_base o ON r.out_trade_no = o.order_no OR r.trade_no = o.trade_no -- 修正：支持out_trade_no/trade_no双字段匹配退费订单
-  WHERE 
-    r.status = 3
-    AND r.updated_at BETWEEN '{period_start}' AND '{period_end}'
-)
-,
--- 步骤4：合并订单基础信息与均摊周期
+order_cycle_original AS (
+  SELECT out_trade_no AS order_no, COUNT(DISTINCT id) * 90 AS original_cycle_days
+  FROM bi_vala_seasonal_ticket GROUP BY out_trade_no
+),
+-- 步骤3：合并
 order_with_cycle AS (
   SELECT
     ob.*,
     COALESCE(oc.total_cycle_days, 0) AS total_cycle_days,
-    -- 均摊结束日 = 转正日 + 总周期天数 - 1
+    COALESCE(oco.original_cycle_days, 0) AS original_cycle_days,
     ob.amortization_start_date + COALESCE(oc.total_cycle_days, 0) * INTERVAL '1 day' - INTERVAL '1 day' AS amortization_end_date,
-    -- 日均摊金额（税后）
-    CASE WHEN COALESCE(oc.total_cycle_days, 0) > 0
-      THEN ob.after_tax_amount / oc.total_cycle_days
-      ELSE 0
+    ob.amortization_start_date + COALESCE(oco.original_cycle_days, 0) * INTERVAL '1 day' - INTERVAL '1 day' AS original_amortization_end_date,
+    CASE WHEN COALESCE(oco.original_cycle_days, 0) > 0
+      THEN ob.after_tax_amount / oco.original_cycle_days ELSE 0
+    END AS original_daily_amort_amount,
+    CASE WHEN COALESCE(oco.original_cycle_days, 0) > 0
+      THEN ob.tax_amount / oco.original_cycle_days ELSE 0
+    END AS original_daily_tax_amount,
+    CASE WHEN COALESCE(oc.total_cycle_days, 0) > 0 AND ob.has_refund = 1 AND ob.is_full_refund = 0
+      THEN (ob.pay_amount - ob.total_refund_amount) / (1 + ob.tax_rate) / oc.total_cycle_days
+      WHEN COALESCE(oc.total_cycle_days, 0) > 0
+      THEN ob.after_tax_amount / oc.total_cycle_days ELSE 0
     END AS daily_amort_amount,
-    -- 日税费均摊
-    CASE WHEN COALESCE(oc.total_cycle_days, 0) > 0
-      THEN ob.tax_amount / oc.total_cycle_days
-      ELSE 0
+    CASE WHEN COALESCE(oc.total_cycle_days, 0) > 0 AND ob.has_refund = 1 AND ob.is_full_refund = 0
+      THEN (ob.pay_amount - ob.total_refund_amount) / (1 + ob.tax_rate) * ob.tax_rate / oc.total_cycle_days
+      WHEN COALESCE(oc.total_cycle_days, 0) > 0
+      THEN ob.tax_amount / oc.total_cycle_days ELSE 0
     END AS daily_tax_amount
   FROM order_base ob
   LEFT JOIN order_cycle oc ON ob.order_no = oc.order_no
+  LEFT JOIN order_cycle_original oco ON ob.order_no = oco.order_no
 ),
-
--- 步骤5：判断订单在账期内的状态分类，并计算各类均摊金额
-order_amortization AS (
+-- 步骤4：分类
+order_classified AS (
   SELECT
     owc.*,
-    -- 是否为账期内新增订单
-    CASE WHEN DATE(owc.amortization_start_date) <= '{period_end}'
-              AND owc.amortization_start_date >= '{period_start}'::date - INTERVAL '6 days'
-         THEN 1 ELSE 0 END AS is_new_in_period,
-    -- 账期内新增且已转正
-    CASE WHEN DATE(owc.amortization_start_date) >= '{period_start}'
-              AND DATE(owc.amortization_start_date) <= '{period_end}'
-         THEN 1
-         WHEN owc.amortization_start_date < '{period_start}'
-         THEN 1
-         ELSE 0
-    END AS is_formal,
-
-    -- ===== 正常均摊金额计算（未退费 或 账期前部分退费的订单）=====
-    -- 均摊有效起始日（取转正日和账期起始日的较大值）
     GREATEST(owc.amortization_start_date, '{period_start}'::date) AS eff_start,
-    -- 均摊有效结束日（取均摊结束日和账期结束日的较小值）
-    LEAST(owc.amortization_end_date, '{period_end}'::date) AS eff_end
-
+    LEAST(owc.amortization_end_date, '{period_end}'::date) AS eff_end,
+    CASE WHEN owc.has_refund = 1 AND owc.is_full_refund = 1 AND owc.latest_refund_date < '{period_start}'::date
+         THEN 1 ELSE 0 END AS is_pre_period_full_refund,
+    CASE WHEN owc.has_refund = 1 AND owc.is_full_refund = 0 AND owc.latest_refund_date < '{period_start}'::date
+         THEN 1 ELSE 0 END AS is_pre_period_partial_refund,
+    CASE WHEN owc.has_refund = 1
+              AND owc.latest_refund_date >= '{period_start}'::date AND owc.latest_refund_date <= '{period_end}'::date
+         THEN 1 ELSE 0 END AS is_current_period_refund,
+    CASE WHEN owc.order_date >= '{period_start}'::date AND owc.order_date <= '{period_end}'::date
+         THEN 1 ELSE 0 END AS is_ordered_in_period,
+    CASE WHEN owc.has_refund = 1 AND owc.is_full_refund = 0
+         THEN (owc.pay_amount - owc.total_refund_amount) / (1 + owc.tax_rate) ELSE owc.after_tax_amount
+    END AS refunded_after_tax_amount,
+    CASE WHEN owc.has_refund = 1 AND owc.is_full_refund = 0
+         THEN (owc.pay_amount - owc.total_refund_amount) / (1 + owc.tax_rate) * owc.tax_rate ELSE owc.tax_amount
+    END AS refunded_tax_amount
   FROM order_with_cycle owc
-  WHERE owc.total_cycle_days > 0  -- 排除无均摊周期的异常订单
+  WHERE owc.total_cycle_days > 0 OR (owc.has_refund = 1 AND owc.is_full_refund = 1 AND owc.original_cycle_days > 0)
 ),
-
--- 步骤6：计算每个订单在账期内的均摊天数和金额
-order_period_amort AS (
+-- 步骤5：计算天数
+order_with_days AS (
   SELECT
-    oa.*,
-    -- 账期内有效均摊天数
-    CASE WHEN oa.eff_end >= oa.eff_start
-      THEN EXTRACT(DAY FROM (oa.eff_end - oa.eff_start))::int + 1
-      ELSE 0
+    oc2.*,
+    CASE WHEN oc2.eff_end >= oc2.eff_start AND oc2.total_cycle_days > 0
+      THEN EXTRACT(DAY FROM (oc2.eff_end - oc2.eff_start))::int + 1 ELSE 0
     END AS period_amort_days,
-
-    -- 该订单从转正日到账期结束日的总已均摊天数（用于计算历史累计）
-    CASE WHEN '{period_end}'::date >= oa.amortization_start_date
-      THEN EXTRACT(DAY FROM (LEAST('{period_end}'::date, oa.amortization_end_date) - oa.amortization_start_date))::int + 1
-      ELSE 0
+    CASE WHEN '{period_end}'::date >= oc2.amortization_start_date AND oc2.total_cycle_days > 0
+      THEN EXTRACT(DAY FROM (LEAST('{period_end}'::date, oc2.amortization_end_date) - oc2.amortization_start_date))::int + 1 ELSE 0
     END AS total_amorted_days_to_period_end,
-
-    -- 该订单从转正日到账期起始日前一天的历史已均摊天数
-    CASE WHEN '{period_start}'::date > oa.amortization_start_date
-      THEN EXTRACT(DAY FROM (LEAST('{period_start}'::date - 1, oa.amortization_end_date) - oa.amortization_start_date))::int + 1
-      ELSE 0
-    END AS historical_amorted_days
-
-  FROM order_amortization oa
+    CASE WHEN '{period_start}'::date > oc2.amortization_start_date AND oc2.original_cycle_days > 0
+      THEN EXTRACT(DAY FROM (LEAST('{period_start}'::date - 1, oc2.original_amortization_end_date) - oc2.amortization_start_date))::int + 1 ELSE 0
+    END AS historical_amorted_days,
+    CASE WHEN '{period_end}'::date >= oc2.amortization_start_date AND oc2.total_cycle_days > 0
+      THEN EXTRACT(DAY FROM (LEAST('{period_end}'::date, oc2.amortization_end_date) - oc2.amortization_start_date))::int + 1 ELSE 0
+    END AS refunded_amort_days_to_period_end
+  FROM order_classified oc2
 ),
-
--- 步骤7：计算最终均摊金额（含补差逻辑）
-order_final_amort AS (
-  SELECT
-    opa.*,
-
-    -- === 正常订单（未退费 或 账期前已处理的退费订单）在账期内的均摊 ===
-
-    -- 判断是否为账期前全额退费（本账期完全不统计）
-    CASE WHEN opa.has_refund = 1 AND opa.is_full_refund = 1
-              AND opa.latest_refund_date < '{period_start}'::date
-         THEN 1 ELSE 0
-    END AS is_pre_period_full_refund,
-
-    -- 判断是否为账期前部分退费（本账期按剩余金额均摊）
-    CASE WHEN opa.has_refund = 1 AND opa.is_full_refund = 0
-              AND opa.latest_refund_date < '{period_start}'::date
-         THEN 1 ELSE 0
-    END AS is_pre_period_partial_refund,
-
-    -- 判断是否为账期内退费
-    CASE WHEN opa.has_refund = 1
-              AND opa.latest_refund_date >= '{period_start}'::date
-              AND opa.latest_refund_date <= '{period_end}'::date
-         THEN 1 ELSE 0
-    END AS is_current_period_refund,
-
-    -- 部分退费后的剩余税后金额
-    CASE WHEN opa.has_refund = 1 AND opa.is_full_refund = 0
-         THEN (opa.pay_amount - opa.total_refund_amount) * (1 - opa.tax_rate)
-         ELSE opa.after_tax_amount
-    END AS remaining_after_tax_amount,
-
-    -- 部分退费后的剩余税费
-    CASE WHEN opa.has_refund = 1 AND opa.is_full_refund = 0
-         THEN (opa.pay_amount - opa.total_refund_amount) * opa.tax_rate
-         ELSE opa.tax_amount
-    END AS remaining_tax_amount
-
-  FROM order_period_amort opa
-),
-
--- 步骤8：最终汇总计算
+-- 步骤6：汇总
 summary_calc AS (
   SELECT
-    -- ===== 账期内新增订单统计 =====
-    COUNT(CASE WHEN DATE(amortization_start_date - INTERVAL '7 days') >= '{period_start}'::date
-                    AND DATE(amortization_start_date - INTERVAL '7 days') <= '{period_end}'::date
-              THEN 1 END) AS total_new_orders,
+    -- 账期内新增订单统计
+    COUNT(CASE WHEN order_date >= '{period_start}'::date AND order_date <= '{period_end}'::date THEN 1 END) AS total_new_orders,
+    COUNT(CASE WHEN order_date >= '{period_start}'::date AND order_date <= '{period_end}'::date
+                    AND amortization_start_date <= '{period_end}'::date THEN 1 END) AS formal_orders,
+    COUNT(CASE WHEN order_date >= '{period_start}'::date AND order_date <= '{period_end}'::date
+                    AND amortization_start_date > '{period_end}'::date THEN 1 END) AS trial_orders,
 
-    COUNT(CASE WHEN DATE(amortization_start_date - INTERVAL '7 days') >= '{period_start}'::date
-                    AND DATE(amortization_start_date - INTERVAL '7 days') <= '{period_end}'::date
-                    AND amortization_start_date <= '{period_end}'::date
-              THEN 1 END) AS formal_orders,
-
-    COUNT(CASE WHEN DATE(amortization_start_date - INTERVAL '7 days') >= '{period_start}'::date
-                    AND DATE(amortization_start_date - INTERVAL '7 days') <= '{period_end}'::date
-                    AND amortization_start_date > '{period_end}'::date
-              THEN 1 END) AS trial_orders,
-
-    -- ===== 冲销前均摊金额（税后）：所有非"账期前全额退费"订单在账期内的均摊 =====
+    -- 冲销历史均摊（场景B/E：历史下单+账期内退费）
     ROUND(SUM(
-      CASE
-        WHEN is_pre_period_full_refund = 1 THEN 0  -- 账期前全额退费，不统计
-        WHEN is_pre_period_partial_refund = 1 THEN  -- 账期前部分退费，按剩余金额均摊
-          CASE WHEN total_cycle_days > 0 AND period_amort_days > 0
-            THEN remaining_after_tax_amount / total_cycle_days * period_amort_days
-            ELSE 0
-          END
-        WHEN is_current_period_refund = 0 AND period_amort_days > 0 THEN  -- 正常未退费订单
-          CASE
-            -- 补差逻辑：如果账期结束日恰好是均摊最后一天
-            WHEN eff_end = amortization_end_date
-            THEN after_tax_amount - daily_amort_amount * (total_cycle_days - 1)
-                 + daily_amort_amount * (period_amort_days - 1)
-            ELSE daily_amort_amount * period_amort_days
-          END
-        ELSE 0
-      END
-    )::numeric, 2) AS pre_writeoff_amort,
-
-    -- ===== 冲销前税费 =====
-    ROUND(SUM(
-      CASE
-        WHEN is_pre_period_full_refund = 1 THEN 0
-        WHEN is_pre_period_partial_refund = 1 THEN
-          CASE WHEN total_cycle_days > 0 AND period_amort_days > 0
-            THEN remaining_tax_amount / total_cycle_days * period_amort_days
-            ELSE 0
-          END
-        WHEN is_current_period_refund = 0 AND period_amort_days > 0 THEN
-          daily_tax_amount * period_amort_days
-        ELSE 0
-      END
-    )::numeric, 2) AS pre_writeoff_tax,
-
-    -- ===== 冲销均摊金额（税后）：账期内退费订单的历史已均摊金额 =====
-    ROUND(SUM(
-      CASE WHEN is_current_period_refund = 1 AND historical_amorted_days > 0
-        THEN daily_amort_amount * historical_amorted_days
+      CASE WHEN is_current_period_refund = 1 AND is_ordered_in_period = 0 AND historical_amorted_days > 0
+        THEN historical_amorted_days * original_daily_amort_amount
         ELSE 0
       END
     )::numeric, 2) AS writeoff_amort,
 
-    -- ===== 冲销税费 =====
+    -- 冲销原税款（场景B/E：历史下单+账期内退费）
     ROUND(SUM(
-      CASE WHEN is_current_period_refund = 1 AND historical_amorted_days > 0
-        THEN daily_tax_amount * historical_amorted_days
+      CASE WHEN is_current_period_refund = 1 AND is_ordered_in_period = 0
+        THEN tax_amount
         ELSE 0
       END
     )::numeric, 2) AS writeoff_tax,
 
-    -- ===== 补充均摊金额（税后）：账期内部分退费订单，退费后剩余金额的均摊 =====
+    -- 冲销未确认收入（场景B/E：历史下单+账期内退费）
     ROUND(SUM(
-      CASE WHEN is_current_period_refund = 1
-                AND is_full_refund = 0
-                AND total_cycle_days > 0
-                AND period_amort_days > 0
-        THEN (pay_amount - total_refund_amount) * (1 - tax_rate) / total_cycle_days * period_amort_days
+      CASE WHEN is_current_period_refund = 1 AND is_ordered_in_period = 0
+        THEN after_tax_amount - historical_amorted_days * original_daily_amort_amount
         ELSE 0
       END
-    )::numeric, 2) AS supplement_amort,
+    )::numeric, 2) AS writeoff_unconfirmed,
 
-    -- ===== 补充税费 =====
+    -- 账期均摊金额
     ROUND(SUM(
-      CASE WHEN is_current_period_refund = 1
-                AND is_full_refund = 0
-                AND total_cycle_days > 0
-                AND period_amort_days > 0
-        THEN (pay_amount - total_refund_amount) * tax_rate / total_cycle_days * period_amort_days
+      CASE
+        WHEN is_pre_period_full_refund = 1 THEN 0
+        WHEN is_current_period_refund = 1 AND is_full_refund = 1 THEN 0
+        -- 场景A：账期内下单+部分退费
+        WHEN is_current_period_refund = 1 AND is_full_refund = 0 AND is_ordered_in_period = 1 THEN
+          CASE WHEN total_cycle_days > 0 AND period_amort_days > 0
+            THEN daily_amort_amount * period_amort_days ELSE 0 END
+        -- 场景B：历史下单+账期内部分退费，从转正日重新均摊
+        WHEN is_current_period_refund = 1 AND is_full_refund = 0 AND is_ordered_in_period = 0 THEN
+          CASE WHEN total_cycle_days > 0 AND refunded_amort_days_to_period_end > 0
+            THEN daily_amort_amount * refunded_amort_days_to_period_end ELSE 0 END
+        -- 场景C：账期前部分退费
+        WHEN is_pre_period_partial_refund = 1 THEN
+          CASE WHEN total_cycle_days > 0 AND period_amort_days > 0
+            THEN daily_amort_amount * period_amort_days ELSE 0 END
+        -- 正常订单
+        WHEN period_amort_days > 0 THEN
+          CASE
+            WHEN eff_end = amortization_end_date
+            THEN after_tax_amount - original_daily_amort_amount * (original_cycle_days - 1) + original_daily_amort_amount * (period_amort_days - 1)
+            ELSE original_daily_amort_amount * period_amort_days
+          END
         ELSE 0
       END
-    )::numeric, 2) AS supplement_tax
+    )::numeric, 2) AS period_amort,
 
-  FROM order_final_amort
+    -- 账期税费（仅账期内下单且已转正的非全额退费订单）
+    ROUND(SUM(
+      CASE
+        -- 账期内下单 + 已转正 + 部分退费 → 退后订单税额
+        WHEN is_ordered_in_period = 1
+             AND amortization_start_date <= '{period_end}'::date
+             AND is_current_period_refund = 1 AND is_full_refund = 0
+        THEN refunded_tax_amount
+        -- 账期内下单 + 已转正 + 未全额退费（含未退费） → 原订单税额
+        WHEN is_ordered_in_period = 1
+             AND amortization_start_date <= '{period_end}'::date
+             AND (has_refund = 0 OR (is_current_period_refund = 0 AND is_full_refund = 0))
+        THEN tax_amount
+        ELSE 0
+      END
+    )::numeric, 2) AS period_tax
+
+  FROM order_with_days
+  WHERE is_pre_period_full_refund = 0
 )
 SELECT
   total_new_orders AS "订单数",
   formal_orders AS "正式订单数",
   trial_orders AS "试用订单数",
-  pre_writeoff_tax AS "冲销前税费",
-  writeoff_tax AS "冲销税费",
-  supplement_tax AS "补充税费",
-  ROUND((pre_writeoff_tax - writeoff_tax + supplement_tax)::numeric, 2) AS "冲销后税费",
-  pre_writeoff_amort AS "冲销前均摊金额",
-  writeoff_amort AS "冲销均摊金额",
-  supplement_amort AS "补充均摊金额",
-  ROUND((pre_writeoff_amort - writeoff_amort + supplement_amort)::numeric, 2) AS "冲销后均摊金额"
+  writeoff_amort AS "冲销历史均摊",
+  writeoff_tax AS "冲销原税款",
+  writeoff_unconfirmed AS "冲销未确认收入",
+  period_amort AS "账期均摊金额",
+  period_tax AS "账期税费",
+  ROUND((period_amort - writeoff_amort)::numeric, 2) AS "冲销后均摊金额",
+  ROUND((period_tax - writeoff_tax)::numeric, 2) AS "冲销后税费"
 FROM summary_calc;