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 bfc70f2f..3461d7eb 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
@@ -116,8 +116,11 @@ export class SystemAccountReportApplicationService {
       this.rewardServiceClient.getExpiredRewardsSummary(params),
     ]);
 
-    // 组装固定账户数据
-    const fixedAccounts = this.assembleFixedAccounts(allSystemAccounts.fixedAccounts);
+    // 组装固定账户数据，并将过期收益累加到总部储蓄账户
+    const fixedAccounts = this.assembleFixedAccounts(
+      allSystemAccounts.fixedAccounts,
+      expiredRewards.totalAmount,
+    );
 
     // 组装省账户汇总
     const provinceSummary = this.assembleRegionSummary(allSystemAccounts.provinceAccounts);
@@ -299,9 +302,11 @@ export class SystemAccountReportApplicationService {
 
   /**
    * 组装固定账户数据
+   * [2026-01-07] 更新：将过期收益累加到总部储蓄账户 (HQ_COMMUNITY / S0000000001) 的累计收入中
    */
   private assembleFixedAccounts(
     fixedAccounts: AllSystemAccountsResponse['fixedAccounts'],
+    expiredRewardsTotal: number = 0,
   ): SystemAccountReportResponse['fixedAccounts'] {
     const result: SystemAccountReportResponse['fixedAccounts'] = {
       costAccount: null,
@@ -314,7 +319,20 @@ export class SystemAccountReportApplicationService {
     for (const account of fixedAccounts) {
       const fieldName = FIXED_ACCOUNT_TYPES[account.accountType];
       if (fieldName && fieldName in result) {
-        (result as any)[fieldName] = account;
+        // 如果是总部储蓄账户 (HQ_COMMUNITY)，累加过期收益
+        if (account.accountType === 'HQ_COMMUNITY' && expiredRewardsTotal > 0) {
+          const currentReceived = parseFloat(account.totalReceived) || 0;
+          const newTotalReceived = currentReceived + expiredRewardsTotal;
+          (result as any)[fieldName] = {
+            ...account,
+            totalReceived: newTotalReceived.toFixed(8),
+          };
+          this.logger.log(
+            `[assembleFixedAccounts] HQ_COMMUNITY 累计收入: ${currentReceived} + 过期收益 ${expiredRewardsTotal} = ${newTotalReceived}`,
+          );
+        } else {
+          (result as any)[fieldName] = account;
+        }
       }
     }