diff --git a/src/components/invoice-write-off-table/main.vue b/src/components/invoice-write-off-table/main.vue
new file mode 100644
index 0000000..4da42c0
--- /dev/null
+++ b/src/components/invoice-write-off-table/main.vue
@@ -0,0 +1,145 @@
+<template>
+  <div class="invoice-write-off-table">
+    <el-table v-loading="loading" :data="rows" border>
+      <el-table-column type="index" label="序号" width="64" fixed="left" align="center" />
+      <el-table-column prop="arrivalAddress" label="到货地址" min-width="150" align="center" show-overflow-tooltip>
+        <template #default="{ row }">{{ row.manualFlag === 1 ? '—' : displayValue(row.arrivalAddress) }}</template>
+      </el-table-column>
+      <el-table-column prop="actualDepartureTime" label="实际发货时间" width="150" align="center">
+        <template #default="{ row }">{{ row.manualFlag === 1 ? '—' : formatDateTime(row.actualDepartureTime) }}</template>
+      </el-table-column>
+      <el-table-column prop="completionTime" label="实际完成时间" width="150" align="center">
+        <template #default="{ row }">{{ row.manualFlag === 1 ? '—' : formatDateTime(row.completionTime) }}</template>
+      </el-table-column>
+      <el-table-column prop="transportType" label="运输类型" width="100" align="center">
+        <template #default="{ row }">{{ row.manualFlag === 1 ? '—' : displayValue(row.transportType) }}</template>
+      </el-table-column>
+      <el-table-column prop="cargoName" label="货物名称" min-width="110" align="center" show-overflow-tooltip>
+        <template #default="{ row }">{{ row.manualFlag === 1 ? '—' : displayValue(row.cargoName) }}</template>
+      </el-table-column>
+      <el-table-column prop="cargoType" label="货物类型" min-width="110" align="center" show-overflow-tooltip>
+        <template #default="{ row }">{{ row.manualFlag === 1 ? '—' : displayValue(row.cargoType) }}</template>
+      </el-table-column>
+      <el-table-column prop="transportQuantity" label="运输总量" width="110" align="center">
+        <template #default="{ row }">{{ row.manualFlag === 1 ? '—' : displayValue(row.transportQuantity) }}</template>
+      </el-table-column>
+      <el-table-column prop="mileage" label="里程 (KM)" width="100" align="center">
+        <template #default="{ row }">{{ row.manualFlag === 1 ? '—' : displayValue(row.mileage) }}</template>
+      </el-table-column>
+      <el-table-column prop="batchNo" label="批次号" width="100" align="center" show-overflow-tooltip>
+        <template #default="{ row }">{{ row.manualFlag === 1 ? '—' : displayValue(row.batchNo) }}</template>
+      </el-table-column>
+      <el-table-column prop="invoiceNo" label="发票号" min-width="160" align="center" show-overflow-tooltip />
+      <!-- 按费用项目动态分组列头，每组三列：结算金额/未开票费用/本次开票金额 -->
+      <el-table-column v-for="group in feeItemGroups" :key="group.name" :label="group.name" align="center">
+        <el-table-column :label="'结算金额'" width="110" align="center">
+          <template #default="{ row }">{{ formatMoney(row.settlementAmounts[group.name]) }}</template>
+        </el-table-column>
+        <el-table-column :label="'未开票费用'" width="110" align="center">
+          <template #default="{ row }">{{ formatMoney(row.beforeRemainAmounts[group.name]) }}</template>
+        </el-table-column>
+        <el-table-column :label="'本次开票金额'" width="120" align="center">
+          <template #default="{ row }">{{ formatMoney(row.writeOffAmounts[group.name]) }}</template>
+        </el-table-column>
+      </el-table-column>
+    </el-table>
+    <div v-if="!loading && !rows.length" class="invoice-write-off-table__empty">暂无冲销明细</div>
+  </div>
+</template>
+
+<script>
+import request from '@/axios';
+
+/**
+ * 发票冲销明细公共表格（开票申请/收票登记/付款申请通用）
+ * 数据源：/blade-transport/invoice-write-off/list?bizType=&bizId=
+ * 行按运单完成时间升序（先完成的运单先冲销），手动添加费用无运输信息显示"—"
+ */
+export default {
+  name: 'InvoiceWriteOffTable',
+  props: {
+    // invoice_apply-开票申请 receipt-收票登记 payment_receipt-付款申请生成的收票单
+    bizType: { type: String, required: true },
+    bizId: { type: [String, Number], default: null },
+  },
+  data() {
+    return {
+      loading: false,
+      rows: [],
+    };
+  },
+  computed: {
+    feeItemGroups() {
+      const names = [];
+      this.rows.forEach(row => {
+        if (row.feeItemName && !names.includes(row.feeItemName)) names.push(row.feeItemName);
+      });
+      return names.map(name => ({ name }));
+    },
+  },
+  watch: {
+    bizId: {
+      immediate: true,
+      handler(value) {
+        if (value) this.load();
+      },
+    },
+  },
+  methods: {
+    load() {
+      this.loading = true;
+      request({
+        url: '/blade-transport/invoice-write-off/list',
+        method: 'get',
+        params: { bizType: this.bizType, bizId: this.bizId },
+      })
+        .then(res => {
+          const list = res.data.data || [];
+          // 同一运单同一费用项目可能被多张发票分段冲抵（跨发票拆分），按运单+费用项目归并展示
+          const merged = new Map();
+          list.forEach(row => {
+            const key = `${row.waybillId || row.summaryFeeId || ''}|${row.feeItemName}`;
+            if (!merged.has(key)) {
+              merged.set(key, {
+                ...row,
+                settlementAmounts: { [row.feeItemName]: row.settlementAmount },
+                beforeRemainAmounts: { [row.feeItemName]: row.beforeRemainAmount },
+                writeOffAmounts: { [row.feeItemName]: row.writeOffAmount },
+              });
+              return;
+            }
+            const target = merged.get(key);
+            target.writeOffAmounts[row.feeItemName] = Number(target.writeOffAmounts[row.feeItemName] || 0) + Number(row.writeOffAmount || 0);
+            // 未开票费用取首段冲抵前余额，发票号追加展示
+            if (!String(target.invoiceNo).includes(row.invoiceNo)) {
+              target.invoiceNo = `${target.invoiceNo},${row.invoiceNo}`;
+            }
+          });
+          this.rows = [...merged.values()];
+        })
+        .finally(() => {
+          this.loading = false;
+        });
+    },
+    displayValue(value) {
+      return value === null || value === undefined || value === '' ? '-' : value;
+    },
+    formatDateTime(value) {
+      if (!value) return '-';
+      return this.$dayjs(value).format('YYYY-MM-DD HH:mm:ss');
+    },
+    formatMoney(value) {
+      return Number(value || 0).toFixed(2);
+    },
+  },
+};
+</script>
+
+<style scoped>
+.invoice-write-off-table__empty {
+  padding: 24px 0;
+  text-align: center;
+  color: #909399;
+  font-size: 13px;
+}
+</style>
diff --git a/src/router/views/index.js b/src/router/views/index.js
index 02c3516..12c2133 100644
--- a/src/router/views/index.js
+++ b/src/router/views/index.js
@@ -77,6 +77,19 @@ export default [
       },
     ],
   },
+  {
+    // 发票冲销明细独立页（不挂菜单，供开票申请/收票登记/付款申请页面跳转引用）
+    path: '/payment/invoice-write-off',
+    component: Layout,
+    children: [
+      {
+        path: '',
+        name: '发票冲销明细',
+        meta: { keepAlive: false, activeMenu: '/payment/invoice-application' },
+        component: loadView(() => import('@/views/payment/invoice-write-off.vue')),
+      },
+    ],
+  },
   {
     path: '/payment/payment-application/form',
     component: Layout,
diff --git a/src/views/payment/invoice-write-off.vue b/src/views/payment/invoice-write-off.vue
new file mode 100644
index 0000000..66959a6
--- /dev/null
+++ b/src/views/payment/invoice-write-off.vue
@@ -0,0 +1,28 @@
+<template>
+  <basic-container>
+    <section-card title="发票冲销明细">
+      <invoice-write-off-table :biz-type="bizType" :biz-id="bizId" />
+    </section-card>
+  </basic-container>
+</template>
+
+<script>
+import InvoiceWriteOffTable from '@/components/invoice-write-off-table/main.vue';
+
+/**
+ * 发票冲销明细独立页（不挂菜单，供其他页面 $router 跳转引用）
+ * 用法：$router.push({ path: '/payment/invoice-write-off', query: { bizType: 'invoice_apply', bizId: id } })
+ */
+export default {
+  name: 'InvoiceWriteOff',
+  components: { InvoiceWriteOffTable },
+  computed: {
+    bizType() {
+      return String(this.$route.query.bizType || 'invoice_apply');
+    },
+    bizId() {
+      return this.$route.query.bizId || null;
+    },
+  },
+};
+</script>