first version

app/Http/Controllers/Recon/StatementController.php

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+<?php
+
+namespace App\Http\Controllers\Recon;
+
+use App\Exceptions\RepositoryException;
+use App\Models\StatementModel;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Modules\AnnoRoute\Attribute\GetRoute;
+use Modules\AnnoRoute\Attribute\RequestAttribute;
+use Modules\Common\Http\Controllers\BaseController;
+
+/**
+ * 门店对账单管理（后台只读视角；生成/导出在小程序端）
+ */
+#[RequestAttribute('/recon/statement', 'recon.statement')]
+class StatementController extends BaseController
+{
+    protected array $searchField = [
+        'statement_no' => 'like',
+        'store_id' => '=',
+        'status' => '=',
+        'period_start' => 'betweenDate',
+    ];
+
+    /** 对账单列表 */
+    #[GetRoute(authorize: 'query')]
+    public function query(Request $request): JsonResponse
+    {
+        $params = $request->all();
+        $pageSize = $params['pageSize'] ?? 10;
+        $data = $this->buildSearch($params, StatementModel::query()->with('store:id,name'))
+            ->orderBy('id', 'desc')
+            ->paginate($pageSize)
+            ->toArray();
+        return $this->success($data);
+    }
+
+    /** 对账单详情（含明细） */
+    #[GetRoute(route: '/{id}', authorize: 'query', where: ['id' => '[0-9]+'])]
+    public function detail(int $id): JsonResponse
+    {
+        $statement = StatementModel::with(['store:id,name', 'items'])->find($id);
+        if (empty($statement)) {
+            throw new RepositoryException('对账单不存在');
+        }
+        return $this->success($statement->toArray());
+    }
+}