diff --git a/backend/services/reporting-service/src/api/controllers/system-account-report.controller.ts b/backend/services/reporting-service/src/api/controllers/system-account-report.controller.ts
index 35603490..bd7b56ed 100644
--- a/backend/services/reporting-service/src/api/controllers/system-account-report.controller.ts
+++ b/backend/services/reporting-service/src/api/controllers/system-account-report.controller.ts
@@ -78,4 +78,24 @@ export class SystemAccountReportController {
     this.logger.log(`[getExpiredRewards] 请求过期收益统计, startDate=${startDate}, endDate=${endDate}`);
     return this.systemAccountReportService.getExpiredRewardsSummary({ startDate, endDate });
   }
+
+  // [2026-01-05] 新增：所有系统账户分类账明细
+  @Get('all-ledger')
+  @ApiOperation({ summary: '获取所有系统账户的分类账明细' })
+  @ApiQuery({ name: 'pageSize', required: false, description: '每个账户显示的条数，默认50' })
+  @ApiQuery({ name: 'startDate', required: false, description: '开始日期 (YYYY-MM-DD)' })
+  @ApiQuery({ name: 'endDate', required: false, description: '结束日期 (YYYY-MM-DD)' })
+  @ApiResponse({ status: 200, description: '所有系统账户的分类账明细' })
+  async getAllSystemAccountsLedger(
+    @Query('pageSize') pageSize?: string,
+    @Query('startDate') startDate?: string,
+    @Query('endDate') endDate?: string,
+  ) {
+    this.logger.log(`[getAllSystemAccountsLedger] 请求所有系统账户分类账, pageSize=${pageSize}, startDate=${startDate}, endDate=${endDate}`);
+    return this.systemAccountReportService.getAllSystemAccountsLedger({
+      pageSize: pageSize ? parseInt(pageSize, 10) : undefined,
+      startDate,
+      endDate,
+    });
+  }
 }
diff --git a/backend/services/reporting-service/src/application/services/system-account-report-application.service.ts b/backend/services/reporting-service/src/application/services/system-account-report-application.service.ts
index c5ced78e..df33a2d3 100644
--- a/backend/services/reporting-service/src/application/services/system-account-report-application.service.ts
+++ b/backend/services/reporting-service/src/application/services/system-account-report-application.service.ts
@@ -5,7 +5,7 @@
  * 回滚方式：删除此文件，并从 application.module.ts 中移除注册
  */
 import { Injectable, Logger } from '@nestjs/common';
-import { WalletServiceClient, OfflineSettlementSummary, AllSystemAccountsResponse } from '../../infrastructure/external/wallet-service/wallet-service.client';
+import { WalletServiceClient, OfflineSettlementSummary, AllSystemAccountsResponse, AllSystemAccountsLedgerResponse } from '../../infrastructure/external/wallet-service/wallet-service.client';
 import { RewardServiceClient, ExpiredRewardsSummary } from '../../infrastructure/external/reward-service/reward-service.client';
 
 /**
@@ -184,6 +184,22 @@ export class SystemAccountReportApplicationService {
     return this.rewardServiceClient.getExpiredRewardsSummary(params);
   }
 
+  // [2026-01-05] 新增：获取所有系统账户的分类账明细
+  /**
+   * 获取所有系统账户的分类账明细
+   * 返回每个系统账户的交易流水
+   */
+  async getAllSystemAccountsLedger(params?: {
+    pageSize?: number;
+    startDate?: string;
+    endDate?: string;
+  }): Promise<AllSystemAccountsLedgerResponse> {
+    this.logger.log('[getAllSystemAccountsLedger] 开始获取所有系统账户分类账...');
+    const result = await this.walletServiceClient.getAllSystemAccountsLedger(params);
+    this.logger.log(`[getAllSystemAccountsLedger] 完成: 固定=${result.fixedAccountsLedger.length}, 省=${result.provinceAccountsLedger.length}, 市=${result.cityAccountsLedger.length}`);
+    return result;
+  }
+
   /**
    * 组装固定账户数据
    */
diff --git a/backend/services/reporting-service/src/infrastructure/external/wallet-service/wallet-service.client.ts b/backend/services/reporting-service/src/infrastructure/external/wallet-service/wallet-service.client.ts
index 71c92a20..eb7d8e6c 100644
--- a/backend/services/reporting-service/src/infrastructure/external/wallet-service/wallet-service.client.ts
+++ b/backend/services/reporting-service/src/infrastructure/external/wallet-service/wallet-service.client.ts
@@ -56,6 +56,44 @@ export interface AllSystemAccountsResponse {
   }>;
 }
 
+// [2026-01-05] 新增：分类账条目类型
+export interface LedgerEntryDTO {
+  id: string;
+  entryType: string;
+  amount: number;
+  assetType: string;
+  balanceAfter: number | null;
+  refOrderId: string | null;
+  refTxHash: string | null;
+  memo: string | null;
+  allocationType: string | null;
+  createdAt: string;
+}
+
+// [2026-01-05] 新增：所有系统账户分类账响应类型
+export interface AllSystemAccountsLedgerResponse {
+  fixedAccountsLedger: Array<{
+    accountSequence: string;
+    accountType: string;
+    ledger: LedgerEntryDTO[];
+    total: number;
+  }>;
+  provinceAccountsLedger: Array<{
+    accountSequence: string;
+    regionCode: string;
+    regionName: string;
+    ledger: LedgerEntryDTO[];
+    total: number;
+  }>;
+  cityAccountsLedger: Array<{
+    accountSequence: string;
+    regionCode: string;
+    regionName: string;
+    ledger: LedgerEntryDTO[];
+    total: number;
+  }>;
+}
+
 @Injectable()
 export class WalletServiceClient {
   private readonly logger = new Logger(WalletServiceClient.name);
@@ -148,4 +186,38 @@ export class WalletServiceClient {
       };
     }
   }
+
+  // [2026-01-05] 新增：获取所有系统账户的分类账明细
+  /**
+   * 获取所有系统账户的分类账明细
+   * 返回每个系统账户的交易流水
+   */
+  async getAllSystemAccountsLedger(params?: {
+    pageSize?: number;
+    startDate?: string;
+    endDate?: string;
+  }): Promise<AllSystemAccountsLedgerResponse> {
+    try {
+      const queryParams = new URLSearchParams();
+      if (params?.pageSize) queryParams.append('pageSize', params.pageSize.toString());
+      if (params?.startDate) queryParams.append('startDate', params.startDate);
+      if (params?.endDate) queryParams.append('endDate', params.endDate);
+
+      const url = `${this.baseUrl}/api/v1/wallets/statistics/all-system-accounts-ledger?${queryParams.toString()}`;
+      this.logger.debug(`[getAllSystemAccountsLedger] 请求: ${url}`);
+
+      const response = await firstValueFrom(
+        this.httpService.get<{ success: boolean; data: AllSystemAccountsLedgerResponse }>(url),
+      );
+
+      return response.data.data;
+    } catch (error) {
+      this.logger.error(`[getAllSystemAccountsLedger] 失败: ${error.message}`);
+      return {
+        fixedAccountsLedger: [],
+        provinceAccountsLedger: [],
+        cityAccountsLedger: [],
+      };
+    }
+  }
 }
diff --git a/backend/services/wallet-service/src/api/controllers/internal-wallet.controller.ts b/backend/services/wallet-service/src/api/controllers/internal-wallet.controller.ts
index 3d91972e..7e527d4e 100644
--- a/backend/services/wallet-service/src/api/controllers/internal-wallet.controller.ts
+++ b/backend/services/wallet-service/src/api/controllers/internal-wallet.controller.ts
@@ -12,6 +12,7 @@ import {
 } from '@/application/commands';
 import { Public } from '@/shared/decorators';
 import { FiatWithdrawalStatus } from '@/domain/value-objects/fiat-withdrawal-status.enum';
+import { LedgerEntryType } from '@/domain/value-objects';
 
 /**
  * 内部API控制器 - 供其他微服务调用
@@ -399,4 +400,67 @@ export class InternalWalletController {
     this.logger.log(`系统账户查询结果: 固定=${result.fixedAccounts.length}, 省=${result.provinceAccounts.length}, 市=${result.cityAccounts.length}`);
     return result;
   }
+
+  // [2026-01-05] 新增：单个系统账户分类账查询
+  @Get('statistics/system-account-ledger')
+  @Public()
+  @ApiOperation({ summary: '获取单个系统账户分类账(内部API)' })
+  @ApiQuery({ name: 'accountSequence', required: true, description: '账户序列号' })
+  @ApiQuery({ name: 'page', required: false, description: '页码，默认1' })
+  @ApiQuery({ name: 'pageSize', required: false, description: '每页条数，默认20' })
+  @ApiQuery({ name: 'entryType', required: false, description: '流水类型筛选' })
+  @ApiQuery({ name: 'startDate', required: false, description: '开始日期' })
+  @ApiQuery({ name: 'endDate', required: false, description: '结束日期' })
+  @ApiResponse({ status: 200, description: '分类账明细列表' })
+  async getSystemAccountLedger(
+    @Query('accountSequence') accountSequence: string,
+    @Query('page') page?: string,
+    @Query('pageSize') pageSize?: string,
+    @Query('entryType') entryType?: string,
+    @Query('startDate') startDate?: string,
+    @Query('endDate') endDate?: string,
+  ) {
+    this.logger.log(`========== statistics/system-account-ledger 请求 ==========`);
+    this.logger.log(`accountSequence=${accountSequence}, page=${page}, pageSize=${pageSize}`);
+
+    const result = await this.walletService.getSystemAccountLedger({
+      accountSequence,
+      page: page ? parseInt(page, 10) : 1,
+      pageSize: pageSize ? parseInt(pageSize, 10) : 20,
+      entryType: entryType as LedgerEntryType | undefined,
+      startDate: startDate ? new Date(startDate) : undefined,
+      endDate: endDate ? new Date(endDate) : undefined,
+    });
+
+    this.logger.log(`系统账户分类账查询结果: ${result.total} 条记录`);
+    return result;
+  }
+
+  // [2026-01-05] 新增：所有系统账户分类账查询
+  @Get('statistics/all-system-accounts-ledger')
+  @Public()
+  @ApiOperation({ summary: '获取所有系统账户的分类账明细(内部API) - 用于系统账户报表' })
+  @ApiQuery({ name: 'pageSize', required: false, description: '每个账户显示的条数，默认50' })
+  @ApiQuery({ name: 'startDate', required: false, description: '开始日期' })
+  @ApiQuery({ name: 'endDate', required: false, description: '结束日期' })
+  @ApiResponse({ status: 200, description: '所有系统账户的分类账明细' })
+  async getAllSystemAccountsLedger(
+    @Query('pageSize') pageSize?: string,
+    @Query('startDate') startDate?: string,
+    @Query('endDate') endDate?: string,
+  ) {
+    this.logger.log(`========== statistics/all-system-accounts-ledger 请求 ==========`);
+
+    const result = await this.walletService.getAllSystemAccountsLedger({
+      pageSize: pageSize ? parseInt(pageSize, 10) : 50,
+      startDate: startDate ? new Date(startDate) : undefined,
+      endDate: endDate ? new Date(endDate) : undefined,
+    });
+
+    const totalLedgers = result.fixedAccountsLedger.reduce((sum, a) => sum + a.total, 0) +
+      result.provinceAccountsLedger.reduce((sum, a) => sum + a.total, 0) +
+      result.cityAccountsLedger.reduce((sum, a) => sum + a.total, 0);
+    this.logger.log(`所有系统账户分类账查询完成: 固定=${result.fixedAccountsLedger.length}, 省=${result.provinceAccountsLedger.length}, 市=${result.cityAccountsLedger.length}, 总流水=${totalLedgers}`);
+    return result;
+  }
 }
diff --git a/backend/services/wallet-service/src/application/services/wallet-application.service.ts b/backend/services/wallet-service/src/application/services/wallet-application.service.ts
index e0ce0193..cdac58b3 100644
--- a/backend/services/wallet-service/src/application/services/wallet-application.service.ts
+++ b/backend/services/wallet-service/src/application/services/wallet-application.service.ts
@@ -1856,6 +1856,180 @@ export class WalletApplicationService {
     };
   }
 
+  // [2026-01-05] 新增：系统账户分类账查询
+  /**
+   * 获取单个系统账户分类账（按 accountSequence 查询）
+   */
+  async getSystemAccountLedger(params: {
+    accountSequence: string;
+    page?: number;
+    pageSize?: number;
+    entryType?: LedgerEntryType;
+    startDate?: Date;
+    endDate?: Date;
+  }): Promise<PaginatedLedgerDTO> {
+    const result = await this.ledgerRepo.findByAccountSequence(
+      params.accountSequence,
+      {
+        entryType: params.entryType,
+        startDate: params.startDate,
+        endDate: params.endDate,
+      },
+      {
+        page: params.page ?? 1,
+        pageSize: params.pageSize ?? 20,
+      },
+    );
+
+    return {
+      data: result.data.map(entry => ({
+        id: entry.id.toString(),
+        entryType: entry.entryType,
+        amount: entry.amount.value,
+        assetType: entry.assetType,
+        balanceAfter: entry.balanceAfter?.value ?? null,
+        refOrderId: entry.refOrderId,
+        refTxHash: entry.refTxHash,
+        memo: entry.memo,
+        allocationType: (entry.payloadJson as Record<string, unknown>)?.allocationType as string ?? null,
+        createdAt: entry.createdAt.toISOString(),
+      })),
+      total: result.total,
+      page: result.page,
+      pageSize: result.pageSize,
+      totalPages: result.totalPages,
+    };
+  }
+
+  /**
+   * 获取所有系统账户的分类账明细
+   * 返回每个系统账户的最近流水记录
+   */
+  async getAllSystemAccountsLedger(params?: {
+    pageSize?: number;
+    startDate?: Date;
+    endDate?: Date;
+  }): Promise<{
+    fixedAccountsLedger: Array<{
+      accountSequence: string;
+      accountType: string;
+      ledger: LedgerEntryDTO[];
+      total: number;
+    }>;
+    provinceAccountsLedger: Array<{
+      accountSequence: string;
+      regionCode: string;
+      regionName: string;
+      ledger: LedgerEntryDTO[];
+      total: number;
+    }>;
+    cityAccountsLedger: Array<{
+      accountSequence: string;
+      regionCode: string;
+      regionName: string;
+      ledger: LedgerEntryDTO[];
+      total: number;
+    }>;
+  }> {
+    const pageSize = params?.pageSize ?? 50; // 每个账户默认显示最近50条
+
+    // 1. 获取所有系统账户
+    const allAccounts = await this.getAllSystemAccounts();
+
+    // 2. 并行获取所有账户的分类账
+    const [fixedLedgers, provinceLedgers, cityLedgers] = await Promise.all([
+      // 固定账户
+      Promise.all(
+        allAccounts.fixedAccounts.map(async account => {
+          const ledgerResult = await this.ledgerRepo.findByAccountSequence(
+            account.accountSequence,
+            { startDate: params?.startDate, endDate: params?.endDate },
+            { page: 1, pageSize },
+          );
+          return {
+            accountSequence: account.accountSequence,
+            accountType: account.accountType,
+            ledger: ledgerResult.data.map(entry => ({
+              id: entry.id.toString(),
+              entryType: entry.entryType,
+              amount: entry.amount.value,
+              assetType: entry.assetType,
+              balanceAfter: entry.balanceAfter?.value ?? null,
+              refOrderId: entry.refOrderId,
+              refTxHash: entry.refTxHash,
+              memo: entry.memo,
+              allocationType: (entry.payloadJson as Record<string, unknown>)?.allocationType as string ?? null,
+              createdAt: entry.createdAt.toISOString(),
+            })),
+            total: ledgerResult.total,
+          };
+        }),
+      ),
+      // 省账户
+      Promise.all(
+        allAccounts.provinceAccounts.map(async account => {
+          const ledgerResult = await this.ledgerRepo.findByAccountSequence(
+            account.accountSequence,
+            { startDate: params?.startDate, endDate: params?.endDate },
+            { page: 1, pageSize },
+          );
+          return {
+            accountSequence: account.accountSequence,
+            regionCode: account.regionCode,
+            regionName: account.regionName,
+            ledger: ledgerResult.data.map(entry => ({
+              id: entry.id.toString(),
+              entryType: entry.entryType,
+              amount: entry.amount.value,
+              assetType: entry.assetType,
+              balanceAfter: entry.balanceAfter?.value ?? null,
+              refOrderId: entry.refOrderId,
+              refTxHash: entry.refTxHash,
+              memo: entry.memo,
+              allocationType: (entry.payloadJson as Record<string, unknown>)?.allocationType as string ?? null,
+              createdAt: entry.createdAt.toISOString(),
+            })),
+            total: ledgerResult.total,
+          };
+        }),
+      ),
+      // 市账户
+      Promise.all(
+        allAccounts.cityAccounts.map(async account => {
+          const ledgerResult = await this.ledgerRepo.findByAccountSequence(
+            account.accountSequence,
+            { startDate: params?.startDate, endDate: params?.endDate },
+            { page: 1, pageSize },
+          );
+          return {
+            accountSequence: account.accountSequence,
+            regionCode: account.regionCode,
+            regionName: account.regionName,
+            ledger: ledgerResult.data.map(entry => ({
+              id: entry.id.toString(),
+              entryType: entry.entryType,
+              amount: entry.amount.value,
+              assetType: entry.assetType,
+              balanceAfter: entry.balanceAfter?.value ?? null,
+              refOrderId: entry.refOrderId,
+              refTxHash: entry.refTxHash,
+              memo: entry.memo,
+              allocationType: (entry.payloadJson as Record<string, unknown>)?.allocationType as string ?? null,
+              createdAt: entry.createdAt.toISOString(),
+            })),
+            total: ledgerResult.total,
+          };
+        }),
+      ),
+    ]);
+
+    return {
+      fixedAccountsLedger: fixedLedgers,
+      provinceAccountsLedger: provinceLedgers,
+      cityAccountsLedger: cityLedgers,
+    };
+  }
+
   // =============== Pending Rewards ===============
 
   /**
@@ -2953,43 +3127,43 @@ export class WalletApplicationService {
       createdAt: wallet.createdAt.toISOString(),
     }));
   }
-
-  // =============== 系统账户报表统计 API - 增强版 ===============
-  // [2026-01-05] 新增：获取所有系统账户列表（固定+区域）
-  // 回滚方式：删除以下方法
-
-  async getAllSystemAccounts(): Promise<{
-    fixedAccounts: Array<{ accountSequence: string; accountType: string; usdtBalance: string; totalReceived: string; totalTransferred: string; status: string; createdAt: string }>;
-    provinceAccounts: Array<{ accountSequence: string; regionCode: string; regionName: string; usdtBalance: string; totalReceived: string; status: string }>;
-    cityAccounts: Array<{ accountSequence: string; regionCode: string; regionName: string; usdtBalance: string; totalReceived: string; status: string }>;
-  }> {
-    this.logger.log('[getAllSystemAccounts] 查询所有系统账户...');
-    const wallets = await this.prisma.walletAccount.findMany({
-      where: { OR: [{ accountSequence: { startsWith: 'S' } }, { accountSequence: { startsWith: '9' } }, { accountSequence: { startsWith: '8' } }] },
-      select: { accountSequence: true, usdtAvailable: true, status: true, createdAt: true },
-    });
-    const accountSeqs = wallets.map(w => w.accountSequence);
-    const receivedStats2 = await this.prisma.ledgerEntry.groupBy({ by: ['accountSequence'], where: { accountSequence: { in: accountSeqs }, amount: { gt: 0 } }, _sum: { amount: true } });
-    const transferredStats = await this.prisma.ledgerEntry.groupBy({ by: ['accountSequence'], where: { accountSequence: { in: accountSeqs }, amount: { lt: 0 } }, _sum: { amount: true } });
-    const receivedMap2 = new Map(receivedStats2.map(s => [s.accountSequence, s._sum.amount]));
-    const transferredMap = new Map(transferredStats.map(s => [s.accountSequence, s._sum.amount]));
-    const fixedAccountTypes: Record<string, string> = { 'S0000000001': 'COST_ACCOUNT', 'S0000000002': 'OPERATION_ACCOUNT', 'S0000000003': 'HQ_COMMUNITY', 'S0000000004': 'RWAD_POOL_PENDING', 'S0000000005': 'PLATFORM_FEE' };
-    const fixedAccounts: Array<{ accountSequence: string; accountType: string; usdtBalance: string; totalReceived: string; totalTransferred: string; status: string; createdAt: string }> = [];
-    const provinceAccounts: Array<{ accountSequence: string; regionCode: string; regionName: string; usdtBalance: string; totalReceived: string; status: string }> = [];
-    const cityAccounts: Array<{ accountSequence: string; regionCode: string; regionName: string; usdtBalance: string; totalReceived: string; status: string }> = [];
-    for (const wallet of wallets) {
-      const seq = wallet.accountSequence;
-      const received = Number(receivedMap2.get(seq) || 0);
-      const transferred = Math.abs(Number(transferredMap.get(seq) || 0));
-      if (seq.startsWith('S')) {
-        fixedAccounts.push({ accountSequence: seq, accountType: fixedAccountTypes[seq] || 'UNKNOWN', usdtBalance: String(wallet.usdtAvailable), totalReceived: String(received), totalTransferred: String(transferred), status: wallet.status, createdAt: wallet.createdAt.toISOString() });
-      } else if (seq.startsWith('9')) {
-        provinceAccounts.push({ accountSequence: seq, regionCode: seq.substring(1), regionName: '省区域 ' + seq.substring(1), usdtBalance: String(wallet.usdtAvailable), totalReceived: String(received), status: wallet.status });
-      } else if (seq.startsWith('8')) {
-        cityAccounts.push({ accountSequence: seq, regionCode: seq.substring(1), regionName: '市区域 ' + seq.substring(1), usdtBalance: String(wallet.usdtAvailable), totalReceived: String(received), status: wallet.status });
-      }
-    }
-    this.logger.log('[getAllSystemAccounts] 固定: ' + fixedAccounts.length + ', 省: ' + provinceAccounts.length + ', 市: ' + cityAccounts.length);
-    return { fixedAccounts, provinceAccounts, cityAccounts };
-  }
-}
+
+  // =============== 系统账户报表统计 API - 增强版 ===============
+  // [2026-01-05] 新增：获取所有系统账户列表（固定+区域）
+  // 回滚方式：删除以下方法
+
+  async getAllSystemAccounts(): Promise<{
+    fixedAccounts: Array<{ accountSequence: string; accountType: string; usdtBalance: string; totalReceived: string; totalTransferred: string; status: string; createdAt: string }>;
+    provinceAccounts: Array<{ accountSequence: string; regionCode: string; regionName: string; usdtBalance: string; totalReceived: string; status: string }>;
+    cityAccounts: Array<{ accountSequence: string; regionCode: string; regionName: string; usdtBalance: string; totalReceived: string; status: string }>;
+  }> {
+    this.logger.log('[getAllSystemAccounts] 查询所有系统账户...');
+    const wallets = await this.prisma.walletAccount.findMany({
+      where: { OR: [{ accountSequence: { startsWith: 'S' } }, { accountSequence: { startsWith: '9' } }, { accountSequence: { startsWith: '8' } }] },
+      select: { accountSequence: true, usdtAvailable: true, status: true, createdAt: true },
+    });
+    const accountSeqs = wallets.map(w => w.accountSequence);
+    const receivedStats2 = await this.prisma.ledgerEntry.groupBy({ by: ['accountSequence'], where: { accountSequence: { in: accountSeqs }, amount: { gt: 0 } }, _sum: { amount: true } });
+    const transferredStats = await this.prisma.ledgerEntry.groupBy({ by: ['accountSequence'], where: { accountSequence: { in: accountSeqs }, amount: { lt: 0 } }, _sum: { amount: true } });
+    const receivedMap2 = new Map(receivedStats2.map(s => [s.accountSequence, s._sum.amount]));
+    const transferredMap = new Map(transferredStats.map(s => [s.accountSequence, s._sum.amount]));
+    const fixedAccountTypes: Record<string, string> = { 'S0000000001': 'COST_ACCOUNT', 'S0000000002': 'OPERATION_ACCOUNT', 'S0000000003': 'HQ_COMMUNITY', 'S0000000004': 'RWAD_POOL_PENDING', 'S0000000005': 'PLATFORM_FEE' };
+    const fixedAccounts: Array<{ accountSequence: string; accountType: string; usdtBalance: string; totalReceived: string; totalTransferred: string; status: string; createdAt: string }> = [];
+    const provinceAccounts: Array<{ accountSequence: string; regionCode: string; regionName: string; usdtBalance: string; totalReceived: string; status: string }> = [];
+    const cityAccounts: Array<{ accountSequence: string; regionCode: string; regionName: string; usdtBalance: string; totalReceived: string; status: string }> = [];
+    for (const wallet of wallets) {
+      const seq = wallet.accountSequence;
+      const received = Number(receivedMap2.get(seq) || 0);
+      const transferred = Math.abs(Number(transferredMap.get(seq) || 0));
+      if (seq.startsWith('S')) {
+        fixedAccounts.push({ accountSequence: seq, accountType: fixedAccountTypes[seq] || 'UNKNOWN', usdtBalance: String(wallet.usdtAvailable), totalReceived: String(received), totalTransferred: String(transferred), status: wallet.status, createdAt: wallet.createdAt.toISOString() });
+      } else if (seq.startsWith('9')) {
+        provinceAccounts.push({ accountSequence: seq, regionCode: seq.substring(1), regionName: '省区域 ' + seq.substring(1), usdtBalance: String(wallet.usdtAvailable), totalReceived: String(received), status: wallet.status });
+      } else if (seq.startsWith('8')) {
+        cityAccounts.push({ accountSequence: seq, regionCode: seq.substring(1), regionName: '市区域 ' + seq.substring(1), usdtBalance: String(wallet.usdtAvailable), totalReceived: String(received), status: wallet.status });
+      }
+    }
+    this.logger.log('[getAllSystemAccounts] 固定: ' + fixedAccounts.length + ', 省: ' + provinceAccounts.length + ', 市: ' + cityAccounts.length);
+    return { fixedAccounts, provinceAccounts, cityAccounts };
+  }
+}