diff --git a/backend/app/main.py b/backend/app/main.py
index a5f4fab..6663a9c 100644
--- a/backend/app/main.py
+++ b/backend/app/main.py
@@ -15,7 +15,7 @@ from app.models.admin_user import AdminUser
 from app.database import SessionLocal
 from app.utils.auth import hash_password, verify_password, validate_password_supported
 from app.services.scheduler import start_scheduler, stop_scheduler
-from app.routers import auth, upstreams, webhooks, logs, custom_pages, websites, auth_capture, external_api_logs
+from app.routers import auth, upstreams, webhooks, logs, custom_pages, websites, auth_capture, external_api_logs, finance
 
 logging.basicConfig(level=logging.INFO, format="%(asctime)s %(levelname)s %(name)s %(message)s")
 logger = logging.getLogger(__name__)
@@ -98,6 +98,7 @@ app.include_router(custom_pages.router)
 app.include_router(websites.router)
 app.include_router(auth_capture.router)
 app.include_router(external_api_logs.router)
+app.include_router(finance.router)
 
 
 @app.get("/healthz")
diff --git a/backend/app/routers/finance.py b/backend/app/routers/finance.py
new file mode 100644
index 0000000..f1e14ce
--- /dev/null
+++ b/backend/app/routers/finance.py
@@ -0,0 +1,42 @@
+"""Finance router — daily revenue vs cost reconciliation."""
+from __future__ import annotations
+
+import datetime as _dt
+from typing import Any, Optional
+
+from fastapi import APIRouter, Depends, HTTPException, Query
+from sqlalchemy.orm import Session
+
+from app.database import get_db
+from app.models.upstream import Upstream
+from app.models.website import Website
+from app.services.finance_service import get_daily_summary, yesterday_shanghai
+from app.utils.auth import get_current_user
+
+router = APIRouter(prefix="/api/finance", tags=["finance"])
+
+
+@router.get("/daily-summary")
+def daily_summary(
+    date: Optional[str] = Query(None, description="YYYY-MM-DD, defaults to yesterday Asia/Shanghai"),
+    db: Session = Depends(get_db),
+    _: Any = Depends(get_current_user),
+) -> dict:
+    """Return daily revenue vs cost summary.
+
+    Never raises for individual item failures — each failed website/upstream
+    is included in the response with status='failed' and an error message.
+    Only raises HTTP errors for bad request parameters.
+    """
+    if date:
+        try:
+            target = _dt.date.fromisoformat(date)
+        except ValueError:
+            raise HTTPException(400, f"Invalid date format: {date!r}. Expected YYYY-MM-DD.")
+    else:
+        target = yesterday_shanghai()
+
+    websites = db.query(Website).filter(Website.enabled == True).all()
+    upstreams = db.query(Upstream).filter(Upstream.enabled == True).all()
+
+    return get_daily_summary(websites, upstreams, target)
diff --git a/backend/app/services/finance_service.py b/backend/app/services/finance_service.py
new file mode 100644
index 0000000..f1db83f
--- /dev/null
+++ b/backend/app/services/finance_service.py
@@ -0,0 +1,301 @@
+"""Finance service — daily revenue vs cost reconciliation.
+
+Architecture:
+  - Website revenue: HTTP GET /usage/stats via website's existing auth config
+  - Upstream cost (Sub2API): HTTP GET /usage/stats via upstream's bearer token
+  - Upstream cost (New-API/Nox-API): HTTP GET /api/log/stat via UpstreamClient
+    (handles login_password / nox_token / new_api_token auth)
+
+No DB writes. All data fetched live. Each item fails independently.
+"""
+from __future__ import annotations
+
+import json
+import logging
+from datetime import date, datetime, timedelta
+from typing import Any
+
+import httpx
+import pytz
+
+from app.models.upstream import Upstream
+from app.models.website import Website
+from app.services.upstream_client import UpstreamClient
+
+logger = logging.getLogger(__name__)
+
+_SHANGHAI = pytz.timezone("Asia/Shanghai")
+
+
+# ─────────────────────────────────────────────
+# Upstream type classification
+# ─────────────────────────────────────────────
+
+def classify_upstream(upstream: Upstream) -> str:
+    """Return 'sub2api' | 'new_api' | 'unknown'."""
+    prefix = (upstream.api_prefix or "").strip("/")
+    if prefix == "api/v1":
+        return "sub2api"
+    auth = upstream.auth_type or ""
+    if auth in ("new_api_token", "nox_token"):
+        return "new_api"
+    if auth == "login_password":
+        try:
+            cfg = json.loads(upstream.auth_config_json or "{}")
+        except Exception:
+            cfg = {}
+        if "/api/user/login" in (cfg.get("login_path") or ""):
+            return "new_api"
+    return "unknown"
+
+
+# ─────────────────────────────────────────────
+# Date helpers
+# ─────────────────────────────────────────────
+
+def yesterday_shanghai() -> date:
+    return datetime.now(_SHANGHAI).date() - timedelta(days=1)
+
+
+def date_to_shanghai_timestamps(d: date) -> tuple[int, int]:
+    """Return (start_unix, end_unix) for 00:00:00..23:59:59 Asia/Shanghai on date d."""
+    start = _SHANGHAI.localize(datetime(d.year, d.month, d.day, 0, 0, 0))
+    end   = _SHANGHAI.localize(datetime(d.year, d.month, d.day, 23, 59, 59))
+    return int(start.timestamp()), int(end.timestamp())
+
+
+def _build_website_headers(auth_type: str, auth_config: dict) -> dict[str, str]:
+    headers = {"Accept": "application/json", "User-Agent": "SmartUp/1.0"}
+    if auth_type == "api_key":
+        key = auth_config.get("key") or auth_config.get("api_key") or ""
+        header_name = auth_config.get("header") or "x-api-key"
+        if key:
+            headers[header_name] = key
+    elif auth_type == "bearer":
+        token = auth_config.get("token") or ""
+        if token:
+            headers["Authorization"] = f"Bearer {token}"
+    return headers
+
+
+# ─────────────────────────────────────────────
+# Website revenue
+# ─────────────────────────────────────────────
+
+def fetch_website_revenue(website: Website, target_date: date) -> tuple[float, str | None]:
+    """Fetch website revenue for target_date.
+
+    Calls GET /usage/stats on the Sub2API admin endpoint with the website's
+    existing auth config (same as all other website operations in SmartUp).
+    Returns (amount, error_message). error_message is None on success.
+    """
+    date_str = target_date.isoformat()
+    try:
+        auth_config = json.loads(website.auth_config_json or "{}")
+        prefix = (website.api_prefix or "").strip("/")
+        prefix_part = f"/{prefix}" if prefix else ""
+        url = f"{website.base_url.rstrip('/')}{prefix_part}/usage/stats"
+        params = {
+            "start_date": date_str,
+            "end_date": date_str,
+            "timezone": "Asia/Shanghai",
+            "nocache": "true",
+        }
+        headers = _build_website_headers(website.auth_type, auth_config)
+        resp = httpx.get(url, params=params, headers=headers, timeout=float(website.timeout_seconds))
+        resp.raise_for_status()
+        data = resp.json()
+        # Sub2API wraps in data: { total_actual_cost, ... }
+        payload = data.get("data", data) if isinstance(data, dict) else {}
+        if isinstance(payload, dict):
+            cost = payload.get("total_actual_cost")
+            if cost is not None:
+                return float(cost), None
+        return 0.0, "响应中找不到 total_actual_cost 字段"
+    except httpx.HTTPStatusError as e:
+        return 0.0, f"HTTP {e.response.status_code}: {e.response.text[:200]}"
+    except Exception as e:
+        return 0.0, str(e)
+
+
+# ─────────────────────────────────────────────
+# Upstream cost — Sub2API
+# ─────────────────────────────────────────────
+
+def fetch_upstream_cost_sub2api(upstream: Upstream, target_date: date) -> tuple[float, str | None]:
+    """Fetch cost for Sub2API-type upstream via /usage/stats (user-facing endpoint).
+
+    Sub2API's /usage/stats auto-adds 1 day to end_date internally, so passing
+    the same date for start and end gives the full day's data.
+    """
+    date_str = target_date.isoformat()
+    try:
+        auth_config = json.loads(upstream.auth_config_json or "{}")
+        prefix = (upstream.api_prefix or "").strip("/")
+        prefix_part = f"/{prefix}" if prefix else ""
+        url = f"{upstream.base_url.rstrip('/')}{prefix_part}/usage/stats"
+        params = {
+            "start_date": date_str,
+            "end_date": date_str,
+            "timezone": "Asia/Shanghai",
+        }
+        headers = {"Accept": "application/json", "User-Agent": "SmartUp/1.0"}
+        token = auth_config.get("token") or ""
+        if token:
+            headers["Authorization"] = f"Bearer {token}"
+
+        resp = httpx.get(url, params=params, headers=headers, timeout=float(upstream.timeout_seconds))
+        resp.raise_for_status()
+        data = resp.json()
+        payload = data.get("data", data) if isinstance(data, dict) else {}
+        if isinstance(payload, dict):
+            cost = payload.get("total_actual_cost")
+            if cost is not None:
+                return float(cost), None
+        return 0.0, "响应中找不到 total_actual_cost 字段"
+    except httpx.HTTPStatusError as e:
+        return 0.0, f"HTTP {e.response.status_code}: {e.response.text[:200]}"
+    except Exception as e:
+        return 0.0, str(e)
+
+
+# ─────────────────────────────────────────────
+# Upstream cost — New-API / Nox-API
+# ─────────────────────────────────────────────
+
+def fetch_upstream_cost_new_api(upstream: Upstream, target_date: date) -> tuple[float, str | None]:
+    """Fetch cost for New-API/Nox-API upstream via /api/log/stat.
+
+    Uses UpstreamClient for auth (handles login_password refresh, nox_token, etc.).
+    Timestamp range: 00:00:00 to 23:59:59 Asia/Shanghai (closed interval, as per
+    New-API source: created_at <= endTimestamp).
+    """
+    start_ts, end_ts = date_to_shanghai_timestamps(target_date)
+    auth_config = json.loads(upstream.auth_config_json or "{}")
+
+    try:
+        with UpstreamClient(
+            base_url=upstream.base_url,
+            api_prefix=upstream.api_prefix,
+            auth_type=upstream.auth_type,
+            auth_config=auth_config,
+            timeout=float(upstream.timeout_seconds),
+            on_auth_config_update=lambda _: None,  # read-only, no DB writes
+            target_id=upstream.id,
+            target_name=upstream.name,
+        ) as client:
+            client.ensure_authenticated()
+            # Get quota_per_unit from /api/status (cached within this context)
+            quota_per_unit = client._new_api_quota_per_unit()
+
+            # Build auth headers after authentication
+            token = client._token or auth_config.get("token") or ""
+            user_id = (
+                client._new_api_user
+                or auth_config.get("new_api_user")
+                or auth_config.get("user_id")
+                or ""
+            )
+
+        # Make the stats call with params (UpstreamClient._request doesn't support params)
+        prefix = (upstream.api_prefix or "").strip("/")
+        prefix_part = f"/{prefix}" if prefix else ""
+        url = f"{upstream.base_url.rstrip('/')}{prefix_part}/api/log/stat"
+        params = {"type": 2, "start_timestamp": start_ts, "end_timestamp": end_ts}
+        headers = {"Accept": "application/json", "User-Agent": "SmartUp/1.0"}
+        if token:
+            headers["Authorization"] = f"Bearer {token}"
+        if user_id:
+            headers["New-Api-User"] = user_id
+            headers["Nox-Api-User"] = user_id
+
+        resp = httpx.get(url, params=params, headers=headers, timeout=float(upstream.timeout_seconds))
+        resp.raise_for_status()
+        data = resp.json()
+        payload = data.get("data", data) if isinstance(data, dict) else {}
+        if isinstance(payload, dict):
+            quota = payload.get("quota")
+            if quota is not None:
+                cost = float(quota) / max(quota_per_unit, 1)
+                return round(cost, 6), None
+        return 0.0, "响应中找不到 quota 字段"
+
+    except httpx.HTTPStatusError as e:
+        return 0.0, f"HTTP {e.response.status_code}: {e.response.text[:200]}"
+    except Exception as e:
+        return 0.0, str(e)
+
+
+# ─────────────────────────────────────────────
+# Orchestration
+# ─────────────────────────────────────────────
+
+def get_daily_summary(
+    websites: list[Website],
+    upstreams: list[Upstream],
+    target_date: date,
+) -> dict[str, Any]:
+    """Compute daily revenue vs cost summary.
+
+    Never raises — each website/upstream failure is recorded in the item's
+    status/error fields. Failures do NOT contribute to totals (safe default:
+    under-count rather than over-count profit).
+    """
+    website_items: list[dict[str, Any]] = []
+    upstream_items: list[dict[str, Any]] = []
+    total_revenue = 0.0
+    total_cost = 0.0
+
+    for w in websites:
+        amount, err = fetch_website_revenue(w, target_date)
+        item: dict[str, Any] = {
+            "id": w.id,
+            "name": w.name,
+            "upstream_type": "sub2api",
+            "amount": round(amount, 6),
+            "status": "failed" if err else "success",
+            "error": err,
+        }
+        website_items.append(item)
+        if not err:
+            total_revenue += amount
+
+    for u in upstreams:
+        utype = classify_upstream(u)
+        if utype == "sub2api":
+            amount, err = fetch_upstream_cost_sub2api(u, target_date)
+        elif utype == "new_api":
+            amount, err = fetch_upstream_cost_new_api(u, target_date)
+        else:
+            amount, err = 0.0, (
+                f"未知上游类型（auth_type={u.auth_type}, api_prefix={u.api_prefix}），"
+                "无法统计消费。请检查上游配置。"
+            )
+
+        item = {
+            "id": u.id,
+            "name": u.name,
+            "upstream_type": utype,
+            "amount": round(amount, 6),
+            "status": "failed" if err else "success",
+            "error": err,
+        }
+        upstream_items.append(item)
+        if not err:
+            total_cost += amount
+
+    net = total_revenue - total_cost
+    margin = (net / total_revenue * 100) if total_revenue > 0 else 0.0
+    failed_count = sum(1 for i in website_items + upstream_items if i["status"] == "failed")
+
+    return {
+        "date": target_date.isoformat(),
+        "total_revenue": round(total_revenue, 6),
+        "total_cost": round(total_cost, 6),
+        "net_income": round(net, 6),
+        "margin_percent": round(margin, 2),
+        "website_items": website_items,
+        "upstream_items": upstream_items,
+        "failed_count": failed_count,
+        "success": failed_count == 0,
+    }
diff --git a/backend/test_finance_daily_summary.py b/backend/test_finance_daily_summary.py
new file mode 100644
index 0000000..cfa6652
--- /dev/null
+++ b/backend/test_finance_daily_summary.py
@@ -0,0 +1,307 @@
+"""Tests for finance daily summary service."""
+from __future__ import annotations
+
+import json
+from datetime import date
+from unittest.mock import MagicMock, patch
+
+import httpx
+import pytest
+
+from app.services.finance_service import (
+    classify_upstream,
+    date_to_shanghai_timestamps,
+    fetch_upstream_cost_new_api,
+    fetch_website_revenue,
+    get_daily_summary,
+)
+
+
+# ─────────────────────────────────────────────
+# Fake model helpers
+# ─────────────────────────────────────────────
+
+class FakeUpstream:
+    def __init__(self, **kw):
+        self.id = kw.get("id", 1)
+        self.name = kw.get("name", "U1")
+        self.base_url = kw.get("base_url", "http://up.test")
+        self.api_prefix = kw.get("api_prefix", "api/v1")
+        self.auth_type = kw.get("auth_type", "bearer")
+        self.auth_config_json = kw.get("auth_config_json", json.dumps({"token": "tok"}))
+        self.timeout_seconds = kw.get("timeout_seconds", 30)
+        self.enabled = True
+
+
+class FakeWebsite:
+    def __init__(self, **kw):
+        self.id = kw.get("id", 1)
+        self.name = kw.get("name", "W1")
+        self.base_url = kw.get("base_url", "http://web.test")
+        self.api_prefix = kw.get("api_prefix", "api/v1/admin")
+        self.auth_type = kw.get("auth_type", "api_key")
+        self.auth_config_json = kw.get("auth_config_json", json.dumps({"key": "k1", "header": "x-api-key"}))
+        self.timeout_seconds = kw.get("timeout_seconds", 30)
+        self.enabled = True
+
+
+# ─────────────────────────────────────────────
+# classify_upstream tests
+# ─────────────────────────────────────────────
+
+def test_classify_upstream_sub2api():
+    u = FakeUpstream(api_prefix="api/v1", auth_type="bearer")
+    assert classify_upstream(u) == "sub2api"
+
+
+def test_classify_upstream_new_api_by_token_type():
+    u = FakeUpstream(api_prefix="", auth_type="new_api_token")
+    assert classify_upstream(u) == "new_api"
+
+
+def test_classify_upstream_nox_token_type():
+    u = FakeUpstream(api_prefix="", auth_type="nox_token")
+    assert classify_upstream(u) == "new_api"
+
+
+def test_classify_upstream_new_api_by_login_path():
+    u = FakeUpstream(
+        api_prefix="",
+        auth_type="login_password",
+        auth_config_json=json.dumps({"email": "a@b.com", "password": "p", "login_path": "/api/user/login"}),
+    )
+    assert classify_upstream(u) == "new_api"
+
+
+def test_classify_upstream_unknown():
+    u = FakeUpstream(api_prefix="", auth_type="bearer")
+    assert classify_upstream(u) == "unknown"
+
+
+def test_classify_upstream_login_password_without_new_api_path():
+    u = FakeUpstream(
+        api_prefix="",
+        auth_type="login_password",
+        auth_config_json=json.dumps({"email": "a@b.com", "password": "p"}),
+    )
+    assert classify_upstream(u) == "unknown"
+
+
+# ─────────────────────────────────────────────
+# Date/timestamp tests
+# ─────────────────────────────────────────────
+
+def test_date_to_shanghai_timestamps():
+    start_ts, end_ts = date_to_shanghai_timestamps(date(2026, 7, 2))
+    # 2026-07-02 00:00:00 CST = 2026-07-01 16:00:00 UTC = 1782921600
+    # 2026-07-02 23:59:59 CST = 2026-07-02 15:59:59 UTC = 1783007999
+    assert start_ts == 1782921600
+    assert end_ts == 1783007999
+    assert end_ts - start_ts == 86399  # exactly one day minus one second
+
+
+
+# ─────────────────────────────────────────────
+# fetch_website_revenue tests
+# ─────────────────────────────────────────────
+
+def _make_mock_response(json_body: dict, status_code: int = 200):
+    mock_resp = MagicMock()
+    mock_resp.status_code = status_code
+    mock_resp.json.return_value = json_body
+    mock_resp.text = json.dumps(json_body)
+    mock_resp.raise_for_status = MagicMock()
+    if status_code >= 400:
+        mock_resp.raise_for_status.side_effect = httpx.HTTPStatusError(
+            "error", request=MagicMock(), response=mock_resp
+        )
+    return mock_resp
+
+
+def test_website_revenue_success(monkeypatch):
+    w = FakeWebsite()
+    mock_resp = _make_mock_response({"data": {"total_actual_cost": 123.45}})
+    monkeypatch.setattr("httpx.get", lambda *a, **kw: mock_resp)
+
+    amount, err = fetch_website_revenue(w, date(2026, 7, 2))
+
+    assert err is None
+    assert abs(amount - 123.45) < 1e-6
+
+
+def test_website_revenue_nested_data(monkeypatch):
+    """total_actual_cost directly in response root (no wrapping data key)."""
+    w = FakeWebsite()
+    mock_resp = _make_mock_response({"total_actual_cost": 55.5})
+    monkeypatch.setattr("httpx.get", lambda *a, **kw: mock_resp)
+
+    amount, err = fetch_website_revenue(w, date(2026, 7, 2))
+
+    assert err is None
+    assert abs(amount - 55.5) < 1e-6
+
+
+def test_website_revenue_no_field(monkeypatch):
+    w = FakeWebsite()
+    mock_resp = _make_mock_response({"data": {"some_other_field": 99}})
+    monkeypatch.setattr("httpx.get", lambda *a, **kw: mock_resp)
+
+    amount, err = fetch_website_revenue(w, date(2026, 7, 2))
+
+    assert amount == 0.0
+    assert err is not None
+    assert "total_actual_cost" in err
+
+
+def test_website_revenue_http_error(monkeypatch):
+    w = FakeWebsite()
+    bad_resp = MagicMock()
+    bad_resp.status_code = 403
+    bad_resp.text = "Forbidden"
+    exc = httpx.HTTPStatusError("403 Forbidden", request=MagicMock(), response=bad_resp)
+    monkeypatch.setattr("httpx.get", lambda *a, **kw: (_ for _ in ()).throw(exc))
+
+    amount, err = fetch_website_revenue(w, date(2026, 7, 2))
+
+    assert amount == 0.0
+    assert err is not None
+    assert "403" in err
+
+
+def test_website_revenue_connection_error(monkeypatch):
+    w = FakeWebsite()
+    monkeypatch.setattr("httpx.get", lambda *a, **kw: (_ for _ in ()).throw(Exception("connection refused")))
+
+    amount, err = fetch_website_revenue(w, date(2026, 7, 2))
+
+    assert amount == 0.0
+    assert err is not None
+
+
+# ─────────────────────────────────────────────
+# fetch_upstream_cost_new_api tests
+# ─────────────────────────────────────────────
+
+class FakeUpstreamClientCtx:
+    """Context manager mock for UpstreamClient."""
+    def __init__(self, token="tok", user_id="u1", quota_per_unit=500000):
+        self._token = token
+        self._new_api_user = user_id
+        self._quota_per_unit = quota_per_unit
+
+    def __enter__(self): return self
+    def __exit__(self, *a): pass
+    def ensure_authenticated(self): pass
+    def _new_api_quota_per_unit(self): return self._quota_per_unit
+
+
+def test_upstream_cost_new_api_success(monkeypatch):
+    u = FakeUpstream(api_prefix="", auth_type="new_api_token")
+    mock_client_instance = FakeUpstreamClientCtx(quota_per_unit=500000)
+    monkeypatch.setattr("app.services.finance_service.UpstreamClient", lambda **kw: mock_client_instance)
+
+    mock_resp = _make_mock_response({"data": {"quota": 5_000_000}})
+    monkeypatch.setattr("httpx.get", lambda *a, **kw: mock_resp)
+
+    amount, err = fetch_upstream_cost_new_api(u, date(2026, 7, 2))
+
+    assert err is None
+    assert abs(amount - 10.0) < 1e-6  # 5_000_000 / 500_000 = 10.0
+
+
+def test_upstream_cost_new_api_missing_quota(monkeypatch):
+    u = FakeUpstream(api_prefix="", auth_type="new_api_token")
+    monkeypatch.setattr("app.services.finance_service.UpstreamClient", lambda **kw: FakeUpstreamClientCtx())
+
+    mock_resp = _make_mock_response({"data": {}})
+    monkeypatch.setattr("httpx.get", lambda *a, **kw: mock_resp)
+
+    amount, err = fetch_upstream_cost_new_api(u, date(2026, 7, 2))
+
+    assert amount == 0.0
+    assert err is not None
+    assert "quota" in err
+
+
+def test_upstream_cost_new_api_http_error(monkeypatch):
+    u = FakeUpstream(api_prefix="", auth_type="new_api_token")
+    monkeypatch.setattr("app.services.finance_service.UpstreamClient", lambda **kw: FakeUpstreamClientCtx())
+
+    bad_resp = MagicMock()
+    bad_resp.status_code = 401
+    bad_resp.text = "Unauthorized"
+    exc = httpx.HTTPStatusError("401", request=MagicMock(), response=bad_resp)
+    monkeypatch.setattr("httpx.get", lambda *a, **kw: (_ for _ in ()).throw(exc))
+
+    amount, err = fetch_upstream_cost_new_api(u, date(2026, 7, 2))
+
+    assert amount == 0.0
+    assert err is not None
+    assert "401" in err
+
+
+# ─────────────────────────────────────────────
+# get_daily_summary integration-style tests
+# ─────────────────────────────────────────────
+
+def test_get_daily_summary_website_failure_excluded_from_total(monkeypatch):
+    """Failed websites must NOT be counted in total_revenue."""
+    w_ok = FakeWebsite(id=1, name="OK")
+    w_fail = FakeWebsite(id=2, name="Fail")
+
+    call_count = {"n": 0}
+    def mock_get(*a, **kw):
+        call_count["n"] += 1
+        url = a[0] if a else kw.get("url", "")
+        # First call (OK website) returns valid data
+        if call_count["n"] == 1:
+            return _make_mock_response({"data": {"total_actual_cost": 50.0}})
+        # Second call (Fail website) raises
+        raise Exception("timeout")
+    monkeypatch.setattr("httpx.get", mock_get)
+
+    result = get_daily_summary([w_ok, w_fail], [], date(2026, 7, 2))
+
+    assert abs(result["total_revenue"] - 50.0) < 1e-6
+    assert result["total_cost"] == 0.0
+    assert result["failed_count"] == 1
+    assert result["success"] is False
+    failed = [i for i in result["website_items"] if i["status"] == "failed"]
+    ok = [i for i in result["website_items"] if i["status"] == "success"]
+    assert len(failed) == 1
+    assert len(ok) == 1
+
+
+def test_get_daily_summary_unknown_upstream_is_failed():
+    """Unknown upstream type must produce status='failed', not silently contribute 0."""
+    u = FakeUpstream(api_prefix="", auth_type="bearer")  # unknown type
+    result = get_daily_summary([], [u], date(2026, 7, 2))
+
+    assert result["failed_count"] == 1
+    assert result["success"] is False
+    assert result["upstream_items"][0]["status"] == "failed"
+    assert "未知上游类型" in result["upstream_items"][0]["error"]
+    assert result["total_cost"] == 0.0  # unknown upstreams don't contribute
+
+
+def test_get_daily_summary_all_success(monkeypatch):
+    """When all items succeed, success=True, totals are correct."""
+    w = FakeWebsite()
+    u = FakeUpstream(api_prefix="api/v1", auth_type="bearer")  # sub2api
+
+    call_count = {"n": 0}
+    def mock_get(*a, **kw):
+        call_count["n"] += 1
+        if call_count["n"] == 1:
+            return _make_mock_response({"data": {"total_actual_cost": 100.0}})
+        return _make_mock_response({"data": {"total_actual_cost": 40.0}})
+    monkeypatch.setattr("httpx.get", mock_get)
+
+    result = get_daily_summary([w], [u], date(2026, 7, 2))
+
+    assert result["success"] is True
+    assert result["failed_count"] == 0
+    assert abs(result["total_revenue"] - 100.0) < 1e-6
+    assert abs(result["total_cost"] - 40.0) < 1e-6
+    assert abs(result["net_income"] - 60.0) < 1e-6
+    assert abs(result["margin_percent"] - 60.0) < 1e-6
diff --git a/frontend/src/components/AppLayout.vue b/frontend/src/components/AppLayout.vue
index 46d5bb3..acd54b8 100644
--- a/frontend/src/components/AppLayout.vue
+++ b/frontend/src/components/AppLayout.vue
@@ -54,6 +54,13 @@
               <small>外部请求耗时、慢接口汇总</small>
             </span>
           </router-link>
+          <router-link to="/finance" class="nav-item" active-class="active" @click="closeMobileNav">
+            <span class="nav-icon"><el-icon><TrendCharts /></el-icon></span>
+            <span class="nav-copy">
+              <strong>财务对账</strong>
+              <small>昨日收入、上游消费、净利润</small>
+            </span>
+          </router-link>
         </nav>
       </div>
     </aside>
@@ -101,6 +108,7 @@ import {
   User,
   SwitchButton,
   Operation,
+  TrendCharts,
 } from '@element-plus/icons-vue'
 
 const router = useRouter()
diff --git a/frontend/src/router/index.ts b/frontend/src/router/index.ts
index 295d1ea..a1a7e92 100644
--- a/frontend/src/router/index.ts
+++ b/frontend/src/router/index.ts
@@ -21,6 +21,7 @@ const router = createRouter({
         { path: 'logs', component: () => import('@/views/NotificationLogs.vue') },
         { path: 'external-api-logs', component: () => import('@/views/ExternalApiLogs.vue') },
         { path: 'custom-pages', component: () => import('@/views/CustomPages.vue') },
+        { path: 'finance', component: () => import('@/views/Finance.vue') },
         { path: 'page/:id', redirect: '/custom-pages' },
       ],
     },
diff --git a/frontend/src/views/Finance.vue b/frontend/src/views/Finance.vue
new file mode 100644
index 0000000..763ec2b
--- /dev/null
+++ b/frontend/src/views/Finance.vue
@@ -0,0 +1,345 @@
+<template>
+  <div class="finance-page">
+    <!-- Header -->
+    <div class="page-header">
+      <div class="header-left">
+        <h1 class="page-title">
+          <el-icon class="title-icon"><TrendCharts /></el-icon>
+          财务对账
+        </h1>
+        <p class="page-subtitle">实时计算，数据不入库；失败项不计入利润，避免虚高</p>
+      </div>
+      <div class="header-actions">
+        <el-date-picker
+          v-model="selectedDate"
+          type="date"
+          placeholder="选择日期（默认昨天）"
+          :disabled-date="disabledDate"
+          format="YYYY-MM-DD"
+          value-format="YYYY-MM-DD"
+          class="date-picker"
+        />
+        <el-button type="primary" :loading="loading" @click="loadData" class="refresh-btn">
+          <el-icon><Refresh /></el-icon>
+          刷新
+        </el-button>
+      </div>
+    </div>
+
+    <!-- Error banner -->
+    <el-alert v-if="fetchError" :title="fetchError" type="error" show-icon :closable="false" class="error-alert" />
+
+    <!-- Summary cards -->
+    <div v-if="summary" class="summary-cards">
+      <div class="stat-card revenue">
+        <div class="stat-label">网站收入</div>
+        <div class="stat-value">{{ formatAmount(summary.total_revenue) }}</div>
+        <div class="stat-sub">{{ summary.date }}</div>
+      </div>
+      <div class="stat-card cost">
+        <div class="stat-label">上游消费</div>
+        <div class="stat-value">{{ formatAmount(summary.total_cost) }}</div>
+        <div class="stat-sub">{{ enabledUpstreamCount }} 个上游</div>
+      </div>
+      <div class="stat-card net" :class="summary.net_income >= 0 ? 'positive' : 'negative'">
+        <div class="stat-label">净收入</div>
+        <div class="stat-value">{{ formatAmount(summary.net_income) }}</div>
+        <div class="stat-sub">毛利率 {{ summary.margin_percent.toFixed(2) }}%</div>
+      </div>
+      <div class="stat-card failed" :class="summary.failed_count > 0 ? 'has-failures' : ''">
+        <div class="stat-label">失败项</div>
+        <div class="stat-value">{{ summary.failed_count }}</div>
+        <div class="stat-sub">{{ summary.failed_count > 0 ? '部分数据缺失，利润可能偏低' : '全部统计成功' }}</div>
+      </div>
+    </div>
+
+    <!-- Empty state -->
+    <el-empty v-else-if="!loading && !fetchError" description="点击刷新加载昨日对账数据" class="empty-state">
+      <el-button type="primary" @click="loadData">立即加载</el-button>
+    </el-empty>
+
+    <el-skeleton v-if="loading" :rows="8" animated class="skeleton" />
+
+    <!-- Tables -->
+    <template v-if="summary && !loading">
+      <!-- Website Revenue Detail -->
+      <div class="section">
+        <div class="section-header">
+          <span class="section-title">
+            <el-icon><OfficeBuilding /></el-icon>
+            网站收入明细
+          </span>
+          <el-tag :type="allWebsitesOk ? 'success' : 'danger'" size="small">
+            {{ summary.website_items.filter(i => i.status === 'success').length }} /
+            {{ summary.website_items.length }} 成功
+          </el-tag>
+        </div>
+        <el-table :data="summary.website_items" class="detail-table" stripe>
+          <el-table-column label="网站名称" prop="name" min-width="180" />
+          <el-table-column label="收入" min-width="140" align="right">
+            <template #default="{ row }">
+              <span v-if="row.status === 'success'" class="amount-positive">
+                {{ formatAmount(row.amount) }}
+              </span>
+              <span v-else class="amount-zero">—</span>
+            </template>
+          </el-table-column>
+          <el-table-column label="状态" width="90" align="center">
+            <template #default="{ row }">
+              <el-tag :type="row.status === 'success' ? 'success' : 'danger'" size="small">
+                {{ row.status === 'success' ? '成功' : '失败' }}
+              </el-tag>
+            </template>
+          </el-table-column>
+          <el-table-column label="错误信息" min-width="260">
+            <template #default="{ row }">
+              <span v-if="row.error" class="error-text">{{ row.error }}</span>
+              <span v-else class="ok-text">—</span>
+            </template>
+          </el-table-column>
+        </el-table>
+      </div>
+
+      <!-- Upstream Cost Detail -->
+      <div class="section">
+        <div class="section-header">
+          <span class="section-title">
+            <el-icon><Connection /></el-icon>
+            上游消费明细
+          </span>
+          <el-tag :type="allUpstreamsOk ? 'success' : 'danger'" size="small">
+            {{ summary.upstream_items.filter(i => i.status === 'success').length }} /
+            {{ summary.upstream_items.length }} 成功
+          </el-tag>
+        </div>
+        <el-table :data="summary.upstream_items" class="detail-table" stripe>
+          <el-table-column label="上游名称" prop="name" min-width="180" />
+          <el-table-column label="类型" width="100" align="center">
+            <template #default="{ row }">
+              <el-tag
+                :type="row.upstream_type === 'sub2api' ? 'primary' : row.upstream_type === 'new_api' ? 'warning' : 'info'"
+                size="small"
+              >
+                {{ row.upstream_type === 'sub2api' ? 'Sub2API' : row.upstream_type === 'new_api' ? 'New-API' : '未知' }}
+              </el-tag>
+            </template>
+          </el-table-column>
+          <el-table-column label="消费" min-width="140" align="right">
+            <template #default="{ row }">
+              <span v-if="row.status === 'success'" class="amount-cost">
+                {{ formatAmount(row.amount) }}
+              </span>
+              <span v-else class="amount-zero">—</span>
+            </template>
+          </el-table-column>
+          <el-table-column label="状态" width="90" align="center">
+            <template #default="{ row }">
+              <el-tag :type="row.status === 'success' ? 'success' : 'danger'" size="small">
+                {{ row.status === 'success' ? '成功' : '失败' }}
+              </el-tag>
+            </template>
+          </el-table-column>
+          <el-table-column label="错误信息" min-width="260">
+            <template #default="{ row }">
+              <span v-if="row.error" class="error-text">{{ row.error }}</span>
+              <span v-else class="ok-text">—</span>
+            </template>
+          </el-table-column>
+        </el-table>
+      </div>
+    </template>
+  </div>
+</template>
+
+<script setup lang="ts">
+import { ref, computed, onMounted } from 'vue'
+import { ElMessage } from 'element-plus'
+import { TrendCharts, Refresh, OfficeBuilding, Connection } from '@element-plus/icons-vue'
+import { useAuthStore } from '@/stores/auth'
+
+interface FinanceItem {
+  id: number
+  name: string
+  upstream_type: string
+  amount: number
+  status: 'success' | 'failed'
+  error: string | null
+}
+
+interface DailySummary {
+  date: string
+  total_revenue: number
+  total_cost: number
+  net_income: number
+  margin_percent: number
+  website_items: FinanceItem[]
+  upstream_items: FinanceItem[]
+  failed_count: number
+  success: boolean
+}
+
+const auth = useAuthStore()
+const loading = ref(false)
+const fetchError = ref<string | null>(null)
+const summary = ref<DailySummary | null>(null)
+const selectedDate = ref<string | null>(null)
+
+const allWebsitesOk = computed(() => summary.value?.website_items.every(i => i.status === 'success') ?? false)
+const allUpstreamsOk = computed(() => summary.value?.upstream_items.every(i => i.status === 'success') ?? false)
+const enabledUpstreamCount = computed(() => summary.value?.upstream_items.length ?? 0)
+
+function disabledDate(d: Date) {
+  return d > new Date()
+}
+
+function formatAmount(val: number): string {
+  if (val === 0) return '$0.000000'
+  return '$' + val.toFixed(6)
+}
+
+async function loadData() {
+  loading.value = true
+  fetchError.value = null
+  try {
+    const params = new URLSearchParams()
+    if (selectedDate.value) params.set('date', selectedDate.value)
+    const resp = await fetch(`/api/finance/daily-summary?${params}`, {
+      headers: { Authorization: `Bearer ${auth.token}` },
+    })
+    if (!resp.ok) {
+      const err = await resp.json().catch(() => ({}))
+      throw new Error(err.detail || `HTTP ${resp.status}`)
+    }
+    const data: DailySummary = await resp.json()
+    summary.value = data
+    if (data.failed_count > 0) {
+      ElMessage.warning(`${data.failed_count} 个数据源统计失败，利润数据可能偏低`)
+    } else {
+      ElMessage.success('对账数据加载成功')
+    }
+  } catch (e: any) {
+    fetchError.value = e.message || '请求失败'
+    ElMessage.error(fetchError.value ?? '请求失败')
+  } finally {
+    loading.value = false
+  }
+}
+
+onMounted(() => {
+  loadData()
+})
+</script>
+
+<style scoped>
+.finance-page {
+  padding: 24px;
+  max-width: 1200px;
+  margin: 0 auto;
+}
+
+/* ── Header ── */
+.page-header {
+  display: flex;
+  align-items: flex-start;
+  justify-content: space-between;
+  flex-wrap: wrap;
+  gap: 16px;
+  margin-bottom: 28px;
+}
+.page-title {
+  font-size: 22px;
+  font-weight: 700;
+  color: var(--el-text-color-primary);
+  margin: 0 0 6px;
+  display: flex;
+  align-items: center;
+  gap: 8px;
+}
+.title-icon {
+  color: var(--el-color-primary);
+}
+.page-subtitle {
+  font-size: 13px;
+  color: var(--el-text-color-secondary);
+  margin: 0;
+}
+.header-actions {
+  display: flex;
+  gap: 10px;
+  align-items: center;
+}
+.date-picker { width: 180px; }
+.refresh-btn { min-width: 90px; }
+
+/* ── Cards ── */
+.summary-cards {
+  display: grid;
+  grid-template-columns: repeat(auto-fit, minmax(200px, 1fr));
+  gap: 16px;
+  margin-bottom: 32px;
+}
+.stat-card {
+  background: var(--el-bg-color);
+  border: 1px solid var(--el-border-color-light);
+  border-radius: 12px;
+  padding: 20px 24px;
+  transition: box-shadow 0.2s;
+}
+.stat-card:hover { box-shadow: 0 4px 16px rgba(0,0,0,.08); }
+.stat-label {
+  font-size: 13px;
+  color: var(--el-text-color-secondary);
+  margin-bottom: 8px;
+  font-weight: 500;
+}
+.stat-value {
+  font-size: 26px;
+  font-weight: 700;
+  color: var(--el-text-color-primary);
+  margin-bottom: 4px;
+  font-variant-numeric: tabular-nums;
+}
+.stat-sub {
+  font-size: 12px;
+  color: var(--el-text-color-secondary);
+}
+.stat-card.net.positive .stat-value { color: #22c55e; }
+.stat-card.net.negative .stat-value { color: var(--el-color-danger); }
+.stat-card.failed.has-failures {
+  border-color: var(--el-color-danger-light-5);
+  background: var(--el-color-danger-light-9);
+}
+.stat-card.failed.has-failures .stat-value { color: var(--el-color-danger); }
+
+/* ── Section ── */
+.section { margin-bottom: 32px; }
+.section-header {
+  display: flex;
+  align-items: center;
+  gap: 10px;
+  margin-bottom: 12px;
+}
+.section-title {
+  font-size: 15px;
+  font-weight: 600;
+  color: var(--el-text-color-primary);
+  display: flex;
+  align-items: center;
+  gap: 6px;
+}
+.detail-table { border-radius: 8px; overflow: hidden; }
+
+/* ── Amount styles ── */
+.amount-positive { color: #22c55e; font-weight: 600; font-variant-numeric: tabular-nums; }
+.amount-cost     { color: var(--el-color-warning); font-weight: 600; font-variant-numeric: tabular-nums; }
+.amount-zero     { color: var(--el-text-color-placeholder); }
+
+/* ── Status ── */
+.error-text { color: var(--el-color-danger); font-size: 12px; word-break: break-all; }
+.ok-text    { color: var(--el-text-color-placeholder); }
+
+/* ── Misc ── */
+.error-alert { margin-bottom: 20px; }
+.skeleton    { margin-top: 16px; }
+.empty-state { margin-top: 60px; }
+</style>