diff --git a/frontend/admin-web/src/components/features/system-account-report/SystemAccountsTab.tsx b/frontend/admin-web/src/components/features/system-account-report/SystemAccountsTab.tsx
index 4c7c516f..ccc25696 100644
--- a/frontend/admin-web/src/components/features/system-account-report/SystemAccountsTab.tsx
+++ b/frontend/admin-web/src/components/features/system-account-report/SystemAccountsTab.tsx
@@ -300,11 +300,37 @@ export default function SystemAccountsTab() {
  * [2026-01-07] 更新：添加查看分类账明细按钮，在卡片下方公共区域显示明细
  */
 function FixedAccountsSection({ data }: { data: SystemAccountReportResponse['fixedAccounts'] }) {
-  // [2026-01-07] 新增：选中账户和分类账数据（hooks 必须在条件返回之前）
+  // [2026-01-07] 所有 hooks 必须在条件返回之前调用
   const [selectedAccount, setSelectedAccount] = useState<string | null>(null);
   const [allLedgerData, setAllLedgerData] = useState<AllSystemAccountsLedgerResponse | null>(null);
   const [ledgerLoading, setLedgerLoading] = useState(false);
 
+  // 加载所有固定账户的分类账明细（useCallback 必须在条件返回之前）
+  const loadAllLedger = useCallback(async () => {
+    if (allLedgerData) return; // 已加载过，不重复加载
+
+    setLedgerLoading(true);
+    try {
+      const response = await systemAccountReportService.getAllLedger({ pageSize: 100 });
+      if (response.data) {
+        setAllLedgerData(response.data);
+      }
+    } catch (err) {
+      console.error('Failed to load ledger data:', err);
+    } finally {
+      setLedgerLoading(false);
+    }
+  }, [allLedgerData]);
+
+  // 获取指定账户的分类账数据
+  const getAccountLedger = useCallback((accountSequence: string): LedgerEntryDTO[] => {
+    if (!allLedgerData?.fixedAccountsLedger) return [];
+    const accountLedger = allLedgerData.fixedAccountsLedger.find(
+      (item) => item.accountSequence === accountSequence
+    );
+    return accountLedger?.ledger || [];
+  }, [allLedgerData]);
+
   // [2026-01-07] 修复：添加空值检查，防止 data 为 undefined 时报错
   if (!data) {
     return <div className={styles.empty}>固定账户数据加载中...</div>;
@@ -325,23 +351,6 @@ function FixedAccountsSection({ data }: { data: SystemAccountReportResponse['fix
       sequence: item.data?.accountSequence || '',
     }));
 
-  // 加载所有固定账户的分类账明细
-  const loadAllLedger = useCallback(async () => {
-    if (allLedgerData) return; // 已加载过，不重复加载
-
-    setLedgerLoading(true);
-    try {
-      const response = await systemAccountReportService.getAllLedger({ pageSize: 100 });
-      if (response.data) {
-        setAllLedgerData(response.data);
-      }
-    } catch (err) {
-      console.error('Failed to load ledger data:', err);
-    } finally {
-      setLedgerLoading(false);
-    }
-  }, [allLedgerData]);
-
   // 选择账户查看明细
   const handleSelectAccount = async (accountSequence: string) => {
     if (selectedAccount === accountSequence) {
@@ -356,15 +365,6 @@ function FixedAccountsSection({ data }: { data: SystemAccountReportResponse['fix
     setSelectedAccount(accountSequence);
   };
 
-  // 获取指定账户的分类账数据
-  const getAccountLedger = (accountSequence: string): LedgerEntryDTO[] => {
-    if (!allLedgerData?.fixedAccountsLedger) return [];
-    const accountLedger = allLedgerData.fixedAccountsLedger.find(
-      (item) => item.accountSequence === accountSequence
-    );
-    return accountLedger?.ledger || [];
-  };
-
   // 当前选中账户的明细数据
   const currentLedger = selectedAccount ? getAccountLedger(selectedAccount) : [];