diff --git a/sql/07-approval-receipt.sql b/sql/07-approval-receipt.sql
new file mode 100644
index 0000000..3ea8f05
--- /dev/null
+++ b/sql/07-approval-receipt.sql
@@ -0,0 +1,27 @@
+-- 收据申请单业务表（可重复执行）
+-- 目标库：db_gxtyzx（master）
+-- 执行顺序：01-approval.sql -> 02-approval_menu.sql -> 03-approval_orgs_roles.sql
+--          -> 04-approval_role_grants.sql -> 05-approval_phase2.sql -> 07-approval-receipt.sql
+--
+-- 覆盖 ADR 0014（收据申请单）：金额、付款方（检索主语）、事由、收据号（出纳回填）、申请日期；
+-- 不设「用途分类」等模板之外的自造字段。1:1 审批实例，业务表不随引擎回滚，
+-- 撤回/驳回由单据服务显式清空 receipt_no 并写 approval_field_change。
+--
+-- 收据号唯一性范围是「同租户 + 同 flow_code + 实例状态非 REJECTED/WITHDRAWN」，
+-- 跨表条件无法用唯一索引表达，因此这里只建普通索引供占用查询。
+
+CREATE TABLE IF NOT EXISTS approval_receipt_form (
+  id BIGINT NOT NULL AUTO_INCREMENT,
+  tenant_id INT NOT NULL DEFAULT 10150,
+  instance_id BIGINT NOT NULL,
+  amount DECIMAL(12,2) NOT NULL COMMENT '金额（元），0~99999999.99',
+  payer_name VARCHAR(200) NOT NULL COMMENT '付款方，检索主语',
+  reason VARCHAR(500) NOT NULL COMMENT '事由',
+  receipt_no VARCHAR(64) DEFAULT NULL COMMENT '收据号，出纳回填；撤回/驳回清空',
+  apply_date DATE DEFAULT NULL COMMENT '申请日期',
+  create_time DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+  update_time DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP,
+  PRIMARY KEY (id),
+  UNIQUE KEY uk_instance (instance_id),
+  KEY idx_tenant_receipt_no (tenant_id, receipt_no)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COMMENT='收据申请单';
diff --git a/src/main/java/com/gxwebsoft/approval/doc/receipt/ApprovalReceiptForm.java b/src/main/java/com/gxwebsoft/approval/doc/receipt/ApprovalReceiptForm.java
new file mode 100644
index 0000000..dd93685
--- /dev/null
+++ b/src/main/java/com/gxwebsoft/approval/doc/receipt/ApprovalReceiptForm.java
@@ -0,0 +1,52 @@
+package com.gxwebsoft.approval.doc.receipt;
+
+import com.baomidou.mybatisplus.annotation.IdType;
+import com.baomidou.mybatisplus.annotation.TableId;
+import com.baomidou.mybatisplus.annotation.TableName;
+import io.swagger.annotations.ApiModel;
+import io.swagger.annotations.ApiModelProperty;
+import lombok.Data;
+
+import java.io.Serializable;
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import java.time.LocalDateTime;
+
+/**
+ * 收据申请单业务表（ADR 0014）：1:1 审批实例。
+ *
+ * <p>`receipt_no` 由出纳在审批节点回填，撤回/驳回时由单据服务显式清空
+ * （业务表不随引擎回滚）。</p>
+ */
+@Data
+@ApiModel(description = "收据申请单")
+@TableName("approval_receipt_form")
+public class ApprovalReceiptForm implements Serializable {
+  private static final long serialVersionUID = 1L;
+
+  @TableId(type = IdType.AUTO)
+  private Long id;
+
+  private Integer tenantId;
+
+  private Long instanceId;
+
+  @ApiModelProperty("金额（元），0~99999999.99")
+  private BigDecimal amount;
+
+  @ApiModelProperty("付款方，检索主体")
+  private String payerName;
+
+  @ApiModelProperty("事由")
+  private String reason;
+
+  @ApiModelProperty("收据号，出纳回填")
+  private String receiptNo;
+
+  @ApiModelProperty("申请日期")
+  private LocalDate applyDate;
+
+  private LocalDateTime createTime;
+
+  private LocalDateTime updateTime;
+}
diff --git a/src/main/java/com/gxwebsoft/approval/doc/receipt/ApprovalReceiptParam.java b/src/main/java/com/gxwebsoft/approval/doc/receipt/ApprovalReceiptParam.java
new file mode 100644
index 0000000..4b5dea5
--- /dev/null
+++ b/src/main/java/com/gxwebsoft/approval/doc/receipt/ApprovalReceiptParam.java
@@ -0,0 +1,36 @@
+package com.gxwebsoft.approval.doc.receipt;
+
+import com.gxwebsoft.approval.document.ApprovalDocumentParam;
+import io.swagger.annotations.ApiModelProperty;
+import lombok.Data;
+import lombok.EqualsAndHashCode;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+
+/**
+ * 收据申请单草稿参数；id 为审批实例id，更新草稿时传入。
+ *
+ * <p>报送部门与报送人由服务端按登录态带出，不在参数中接收。收据号提交时非必填
+ * （出纳在审批节点回填），撤回/驳回时由单据服务清空。</p>
+ */
+@Data
+@EqualsAndHashCode(callSuper = true)
+public class ApprovalReceiptParam extends ApprovalDocumentParam {
+  private static final long serialVersionUID = 1L;
+
+  @ApiModelProperty("金额（元），必填，0~99999999.99")
+  private BigDecimal amount;
+
+  @ApiModelProperty("付款方，必填")
+  private String payerName;
+
+  @ApiModelProperty("事由，必填")
+  private String reason;
+
+  @ApiModelProperty("收据号，提交时非必填，出纳回填")
+  private String receiptNo;
+
+  @ApiModelProperty("申请日期，选填，yyyy-MM-dd")
+  private LocalDate applyDate;
+}
diff --git a/src/main/java/com/gxwebsoft/approval/doc/receipt/ReceiptDocumentType.java b/src/main/java/com/gxwebsoft/approval/doc/receipt/ReceiptDocumentType.java
new file mode 100644
index 0000000..de63230
--- /dev/null
+++ b/src/main/java/com/gxwebsoft/approval/doc/receipt/ReceiptDocumentType.java
@@ -0,0 +1,348 @@
+package com.gxwebsoft.approval.doc.receipt;
+
+import com.baomidou.mybatisplus.core.conditions.query.LambdaQueryWrapper;
+import com.baomidou.mybatisplus.core.conditions.update.UpdateWrapper;
+import cn.hutool.core.util.StrUtil;
+import com.gxwebsoft.approval.constant.ApprovalConstants;
+import com.gxwebsoft.approval.document.AbstractApprovalDocumentType;
+import com.gxwebsoft.approval.document.ApprovalDocumentParam;
+import com.gxwebsoft.approval.document.ApprovalFieldUpdate;
+import com.gxwebsoft.approval.document.ApprovalLineSupport;
+import com.gxwebsoft.approval.entity.ApprovalFieldChange;
+import com.gxwebsoft.approval.entity.ApprovalInstance;
+import com.gxwebsoft.approval.mapper.ApprovalFieldChangeMapper;
+import com.gxwebsoft.approval.mapper.ApprovalInstanceMapper;
+import com.gxwebsoft.approval.mapper.ApprovalReceiptFormMapper;
+import com.gxwebsoft.approval.support.ApprovalFieldSpec;
+import com.gxwebsoft.approval.support.ApprovalTenantContext;
+import com.gxwebsoft.approval.vo.ApprovalDetail;
+import com.gxwebsoft.common.core.exception.BusinessException;
+import com.gxwebsoft.common.system.entity.User;
+import org.springframework.stereotype.Component;
+
+import javax.annotation.Resource;
+import java.time.LocalDateTime;
+import java.util.ArrayList;
+import java.util.Collections;
+import java.util.List;
+import java.util.Map;
+
+/**
+ * 收据申请单（ADR 0014）：报送部门负责人 → 出纳（回填收据号）→
+ * 存档（报送人 + 财务部负责人）→ 归档。
+ *
+ * <p>吃掉引擎两项能力：节点可写字段（出纳「先回填后通过」，ADR 0006）与
+ * 必传附件分类（转账凭证 VOUCHER）。受理部门为财务部，第二存档方取
+ * {@code dept_leader_APPROVAL_FINANCE}（待客户确认，见 ADR 0014）。</p>
+ */
+@Component
+public class ReceiptDocumentType extends AbstractApprovalDocumentType {
+
+  /** 收据号字段元数据：长度与唯一性跟表结构走（ADR 0006）。 */
+  static final String FIELD_RECEIPT_NO = "receiptNo";
+  static final String LABEL_RECEIPT_NO = "收据号";
+  static final int RECEIPT_NO_MAX_LENGTH = 64;
+
+  /** 业务表族：与流程编码同值，便于列表按 docType/flowCode 统一筛选。 */
+  private static final String DOC_TYPE = "receipt";
+
+  /**
+   * 节点链：报送人提交 → 报送部门负责人 → 出纳（回填收据号，通过时必填）→
+   * 存档（报送人 + 财务部负责人）→ 归档。
+   *
+   * <p>「财务部负责人」用已存在的 orgLeaderByCode + APPROVAL_FINANCE 组合实现，
+   * 不新增解析器（共享文件由集成方统一改）。</p>
+   */
+  static final String NODES_JSON = "["
+    + "{\"key\":\"reportLeader\",\"type\":\"APPROVE\",\"resolver\":\"reporterOrgLeader\",\"name\":\"报送部门负责人\"},"
+    + "{\"key\":\"cashier\",\"type\":\"APPROVE\",\"resolver\":\"roleCashier\",\"name\":\"出纳\","
+    + "\"writableFields\":[{\"field\":\"receiptNo\",\"required\":true}]},"
+    + "{\"key\":\"confirm\",\"type\":\"CONFIRM\",\"name\":\"存档\",\"groups\":["
+    + "{\"key\":\"reporter\",\"name\":\"报送人\",\"resolver\":\"reporter\"},"
+    + "{\"key\":\"finance\",\"name\":\"财务部负责人\",\"resolver\":\"orgLeaderByCode\","
+    + "\"orgCode\":\"APPROVAL_FINANCE\"}]},"
+    + "{\"key\":\"archive\",\"type\":\"ARCHIVE\",\"resolver\":\"archivist\",\"name\":\"归档\"}"
+    + "]";
+
+  private static final List<ApprovalFieldSpec> FIELD_SPECS = Collections.unmodifiableList(
+    List.of(ApprovalFieldSpec.uniqueText(FIELD_RECEIPT_NO, LABEL_RECEIPT_NO, RECEIPT_NO_MAX_LENGTH)));
+
+  @Resource
+  private ApprovalReceiptFormMapper receiptFormMapper;
+  @Resource
+  private ApprovalFieldChangeMapper fieldChangeMapper;
+  @Resource
+  private ApprovalInstanceMapper instanceMapper;
+
+  @Override
+  public String flowCode() {
+    return ApprovalConstants.FLOW_RECEIPT;
+  }
+
+  @Override
+  public String docType() {
+    return DOC_TYPE;
+  }
+
+  @Override
+  public String flowName() {
+    return "收据申请单";
+  }
+
+  @Override
+  public String nodesJson() {
+    return NODES_JSON;
+  }
+
+  @Override
+  public String noPrefix() {
+    return ApprovalConstants.NO_PREFIX_RECEIPT;
+  }
+
+  /** 转账凭证至少一张：只要求整单有附件会让别的材料顶替掉凭证（ADR 0014）。 */
+  @Override
+  public String requiredAttachmentCategory() {
+    return ApprovalConstants.CATEGORY_VOUCHER;
+  }
+
+  @Override
+  public List<ApprovalFieldSpec> fieldSpecs() {
+    return FIELD_SPECS;
+  }
+
+  @Override
+  public Class<? extends ApprovalDocumentParam> paramClass() {
+    return ApprovalReceiptParam.class;
+  }
+
+  @Override
+  public void validate(ApprovalDocumentParam param, User user) {
+    ApprovalReceiptParam receipt = cast(param);
+    ApprovalLineSupport.money("金额", receipt.getAmount(), true);
+    requireText("付款方", receipt.getPayerName(), 200);
+    requireText("事由", receipt.getReason(), 500);
+    optionalText(LABEL_RECEIPT_NO, receipt.getReceiptNo(), RECEIPT_NO_MAX_LENGTH);
+  }
+
+  @Override
+  public Long persist(Long instanceId, Long bizId, ApprovalDocumentParam param, User user) {
+    ApprovalReceiptParam receipt = cast(param);
+    ApprovalReceiptForm form = bizId == null ? null : receiptFormMapper.selectById(bizId);
+    if (form == null) {
+      form = new ApprovalReceiptForm();
+      form.setInstanceId(instanceId);
+    }
+    form.setAmount(receipt.getAmount());
+    form.setPayerName(receipt.getPayerName().trim());
+    form.setReason(receipt.getReason().trim());
+    String receiptNo = optionalText(LABEL_RECEIPT_NO, receipt.getReceiptNo(), RECEIPT_NO_MAX_LENGTH);
+    // 报送人若在表单里填了号码，存草稿时就用同一套唯一性校验拦住占号
+    if (receiptNo != null) {
+      requireNotOccupied(tenantIdOf(instanceId), instanceId, receiptNo);
+    }
+    form.setReceiptNo(receiptNo);
+    form.setApplyDate(receipt.getApplyDate());
+    if (form.getId() == null) {
+      receiptFormMapper.insert(form);
+    } else {
+      receiptFormMapper.updateById(form);
+    }
+    return form.getId();
+  }
+
+  @Override
+  public void load(ApprovalInstance instance, ApprovalDetail detail) {
+    ApprovalReceiptForm form = findByInstance(instance.getId());
+    if (form == null) {
+      return;
+    }
+    detail.addField("amount", "金额（元）", form.getAmount());
+    detail.addField("payerName", "付款方", form.getPayerName());
+    detail.addField("reason", "事由", form.getReason());
+    detail.addField(FIELD_RECEIPT_NO, LABEL_RECEIPT_NO, form.getReceiptNo());
+    detail.addField("applyDate", "申请日期", form.getApplyDate());
+  }
+
+  @Override
+  public String readField(ApprovalInstance instance, String field) {
+    if (!FIELD_RECEIPT_NO.equals(field)) {
+      return null;
+    }
+    ApprovalReceiptForm form = findByInstance(instance.getId());
+    return form == null ? null : form.getReceiptNo();
+  }
+
+  @Override
+  public String title(ApprovalInstance instance) {
+    ApprovalReceiptForm form = findByInstance(instance.getId());
+    if (form == null) {
+      return null;
+    }
+    // 列表只有标题列，收据号并入标题才能与实际票据核对（ADR 0014「列表与查询页能看到收据号」）
+    return StrUtil.isBlank(form.getReceiptNo())
+      ? form.getPayerName()
+      : form.getPayerName() + "（收据号 " + form.getReceiptNo() + "）";
+  }
+
+  /** 检索文本：付款方是检索主语，事由与收据号同样可搜（便于与实际票据核对）。 */
+  @Override
+  public String searchText(ApprovalInstance instance) {
+    ApprovalReceiptForm form = findByInstance(instance.getId());
+    if (form == null) {
+      return null;
+    }
+    return String.join(" ", nullToEmpty(form.getPayerName()), nullToEmpty(form.getReason()),
+      nullToEmpty(form.getReceiptNo())).trim();
+  }
+
+  /**
+   * 出纳回填收据号（ADR 0006 / 0014）。
+   *
+   * <p>回填（requireComplete=false）允许缺项，通过（true）时必填；唯一性范围是
+   * 同租户、同 flow_code、实例状态非 REJECTED/WITHDRAWN，冲突时带出占用单号。</p>
+   */
+  @Override
+  public List<ApprovalFieldUpdate> applyWritableFields(ApprovalInstance instance, Map<String, String> fields,
+                                                       User user, boolean requireComplete) {
+    if (fields == null || fields.isEmpty()) {
+      if (requireComplete) {
+        throw new BusinessException(LABEL_RECEIPT_NO + "不能为空");
+      }
+      return new ArrayList<>();
+    }
+    for (String key : fields.keySet()) {
+      if (!FIELD_RECEIPT_NO.equals(key)) {
+        throw new BusinessException("当前节点不支持回填字段：" + key);
+      }
+    }
+    ApprovalReceiptForm form = findByInstance(instance.getId());
+    if (form == null) {
+      throw new BusinessException("单据内容不存在");
+    }
+    String oldValue = form.getReceiptNo();
+    String newValue = optionalText(LABEL_RECEIPT_NO, fields.get(FIELD_RECEIPT_NO), RECEIPT_NO_MAX_LENGTH);
+    if (newValue == null) {
+      if (requireComplete) {
+        throw new BusinessException(LABEL_RECEIPT_NO + "不能为空");
+      }
+      if (StrUtil.isBlank(oldValue)) {
+        return new ArrayList<>();
+      }
+    } else if (newValue.equals(oldValue)) {
+      return new ArrayList<>();
+    } else {
+      requireNotOccupied(instance.getTenantId() == null
+        ? ApprovalTenantContext.currentTenantId() : instance.getTenantId(), instance.getId(), newValue);
+    }
+    receiptFormMapper.update(null, new UpdateWrapper<ApprovalReceiptForm>()
+      .eq("id", form.getId())
+      .set("receipt_no", newValue));
+    // 收据号参与检索文本，清空/回填后同步刷新，避免作废号码仍能被搜到
+    refreshIndexTexts(instance);
+    List<ApprovalFieldUpdate> changes = new ArrayList<>(1);
+    changes.add(new ApprovalFieldUpdate(FIELD_RECEIPT_NO, LABEL_RECEIPT_NO, oldValue, newValue));
+    return changes;
+  }
+
+  /**
+   * 撤回与驳回都清空收据号并写改值历史（ADR 0014）。
+   *
+   * <p>业务表不随引擎回滚，因此由单据服务在状态流转处显式清空；引擎已写
+   * 撤回/驳回处理记录，这里只补 {@code approval_field_change}（new_value = NULL）。</p>
+   */
+  @Override
+  public void onRoundReset(ApprovalInstance instance, User user) {
+    ApprovalReceiptForm form = findByInstance(instance.getId());
+    if (form == null || StrUtil.isBlank(form.getReceiptNo())) {
+      return;
+    }
+    String oldValue = form.getReceiptNo();
+    receiptFormMapper.update(null, new UpdateWrapper<ApprovalReceiptForm>()
+      .eq("id", form.getId())
+      .set("receipt_no", null));
+    form.setReceiptNo(null);
+    refreshIndexTexts(instance);
+
+    ApprovalFieldChange change = new ApprovalFieldChange();
+    change.setInstanceId(instance.getId());
+    change.setNodeKey(instance.getCurrentNodeKey());
+    change.setFieldKey(FIELD_RECEIPT_NO);
+    change.setFieldLabel(LABEL_RECEIPT_NO);
+    change.setOldValue(oldValue);
+    change.setNewValue(null);
+    change.setOperatorId(user.getUserId());
+    change.setOperatorName(displayName(user));
+    change.setRound(instance.getRound());
+    change.setCreateTime(LocalDateTime.now());
+    fieldChangeMapper.insert(change);
+  }
+
+  /** 唯一性冲突：消息带出占用它的单号，出纳才能排查（ADR 0006）。 */
+  private void requireNotOccupied(Integer tenantId, Long instanceId, String receiptNo) {
+    String occupied = receiptFormMapper.selectOccupiedBizNo(receiptNo, tenantId, flowCode(), instanceId);
+    if (occupied != null) {
+      throw new BusinessException(LABEL_RECEIPT_NO + " " + receiptNo + " 已被单据 " + occupied + " 使用");
+    }
+  }
+
+  /** 业务表落库时取实例租户；实例缺失退回当前登录租户上下文。 */
+  private Integer tenantIdOf(Long instanceId) {
+    ApprovalInstance instance = instanceId == null ? null : instanceMapper.selectById(instanceId);
+    if (instance == null || instance.getTenantId() == null) {
+      return ApprovalTenantContext.currentTenantId();
+    }
+    return instance.getTenantId();
+  }
+
+  /**
+   * 刷新实例的标题与检索文本（收据号参与检索，也会并入列表标题）。
+   *
+   * <p>只更新 title/search_text 两列，避免覆盖引擎在锁内维护的其他实例字段。</p>
+   */
+  private void refreshIndexTexts(ApprovalInstance instance) {
+    String title = title(instance);
+    String searchText = searchText(instance);
+    if (title != null && title.length() > 200) {
+      title = title.substring(0, 200);
+    }
+    if (searchText != null && searchText.length() > 500) {
+      searchText = searchText.substring(0, 500);
+    }
+    instanceMapper.update(null, new UpdateWrapper<ApprovalInstance>()
+      .eq("id", instance.getId())
+      .set("title", title)
+      .set("search_text", searchText));
+    instance.setTitle(title);
+    instance.setSearchText(searchText);
+  }
+
+  private ApprovalReceiptForm findByInstance(Long instanceId) {
+    List<ApprovalReceiptForm> forms = receiptFormMapper.selectList(
+      new LambdaQueryWrapper<ApprovalReceiptForm>()
+        .eq(ApprovalReceiptForm::getInstanceId, instanceId)
+        .last("LIMIT 1"));
+    return forms.isEmpty() ? null : forms.get(0);
+  }
+
+  private String nullToEmpty(String value) {
+    return value == null ? "" : value;
+  }
+
+  /** 操作人显示名：实名 → 昵称 → 账号。 */
+  private String displayName(User user) {
+    if (StrUtil.isNotBlank(user.getRealName())) {
+      return user.getRealName();
+    }
+    if (StrUtil.isNotBlank(user.getNickname())) {
+      return user.getNickname();
+    }
+    return user.getUsername();
+  }
+
+  private ApprovalReceiptParam cast(ApprovalDocumentParam param) {
+    if (!(param instanceof ApprovalReceiptParam)) {
+      throw new BusinessException("单据类型不匹配");
+    }
+    return (ApprovalReceiptParam) param;
+  }
+}
diff --git a/src/main/java/com/gxwebsoft/approval/mapper/ApprovalReceiptFormMapper.java b/src/main/java/com/gxwebsoft/approval/mapper/ApprovalReceiptFormMapper.java
new file mode 100644
index 0000000..166234d
--- /dev/null
+++ b/src/main/java/com/gxwebsoft/approval/mapper/ApprovalReceiptFormMapper.java
@@ -0,0 +1,28 @@
+package com.gxwebsoft.approval.mapper;
+
+import com.baomidou.mybatisplus.annotation.InterceptorIgnore;
+import com.baomidou.mybatisplus.core.mapper.BaseMapper;
+import com.gxwebsoft.approval.doc.receipt.ApprovalReceiptForm;
+import org.apache.ibatis.annotations.Param;
+
+/**
+ * 收据申请单Mapper。
+ *
+ * <p>收据号唯一性在业务表，实例状态/流程编码在实例表，因此需要联表查询（ADR 0006 / 0014）。</p>
+ */
+public interface ApprovalReceiptFormMapper extends BaseMapper<ApprovalReceiptForm> {
+
+  /**
+   * 查占用某收据号的同类单据单号。
+   *
+   * <p>范围：同租户 + 同流程编码 + 实例状态非 REJECTED/WITHDRAWN（ADR 0014）。
+   * 占用单据尚无单号（草稿）时返回「草稿#id」，便于出纳定位。</p>
+   *
+   * @return 占用单据的单号；收据号未被占用返回 null
+   */
+  @InterceptorIgnore(tenantLine = "true")
+  String selectOccupiedBizNo(@Param("receiptNo") String receiptNo,
+                             @Param("tenantId") Integer tenantId,
+                             @Param("flowCode") String flowCode,
+                             @Param("excludeInstanceId") Long excludeInstanceId);
+}
diff --git a/src/main/java/com/gxwebsoft/approval/mapper/xml/ApprovalReceiptFormMapper.xml b/src/main/java/com/gxwebsoft/approval/mapper/xml/ApprovalReceiptFormMapper.xml
new file mode 100644
index 0000000..e65f87d
--- /dev/null
+++ b/src/main/java/com/gxwebsoft/approval/mapper/xml/ApprovalReceiptFormMapper.xml
@@ -0,0 +1,21 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<!DOCTYPE mapper PUBLIC "-//mybatis.org//DTD Mapper 3.0//EN" "http://mybatis.org/dtd/mybatis-3-mapper.dtd">
+<mapper namespace="com.gxwebsoft.approval.mapper.ApprovalReceiptFormMapper">
+
+    <!-- 收据号占用查询：同租户 + 同流程 + 未作废实例；占用方无单号时给出草稿标识 -->
+    <select id="selectOccupiedBizNo" resultType="java.lang.String">
+        SELECT COALESCE(i.biz_no, CONCAT('草稿#', i.id))
+        FROM approval_receipt_form f
+        JOIN approval_instance i ON i.id = f.instance_id
+        WHERE f.receipt_no = #{receiptNo}
+          AND i.tenant_id = #{tenantId}
+          AND i.flow_code = #{flowCode}
+          AND i.status NOT IN ('REJECTED', 'WITHDRAWN')
+        <if test="excludeInstanceId != null">
+            AND i.id != #{excludeInstanceId}
+        </if>
+        ORDER BY i.id
+        LIMIT 1
+    </select>
+
+</mapper>
diff --git a/src/test/java/com/gxwebsoft/approval/ApprovalReceiptIT.java b/src/test/java/com/gxwebsoft/approval/ApprovalReceiptIT.java
new file mode 100644
index 0000000..1c119b3
--- /dev/null
+++ b/src/test/java/com/gxwebsoft/approval/ApprovalReceiptIT.java
@@ -0,0 +1,634 @@
+package com.gxwebsoft.approval;
+
+import com.fasterxml.jackson.databind.JsonNode;
+import com.fasterxml.jackson.databind.ObjectMapper;
+import com.gxwebsoft.support.ApprovalTestData;
+import com.gxwebsoft.support.TestAuthentication;
+import org.junit.jupiter.api.AfterEach;
+import org.junit.jupiter.api.BeforeEach;
+import org.junit.jupiter.api.Test;
+import org.springframework.beans.factory.annotation.Autowired;
+import org.springframework.boot.test.autoconfigure.web.servlet.AutoConfigureMockMvc;
+import org.springframework.boot.test.context.SpringBootTest;
+import org.springframework.http.MediaType;
+import org.springframework.mock.web.MockMultipartFile;
+import org.springframework.test.context.ActiveProfiles;
+import org.springframework.test.web.servlet.MockMvc;
+import org.springframework.test.web.servlet.request.MockHttpServletRequestBuilder;
+
+import javax.sql.DataSource;
+import java.nio.charset.StandardCharsets;
+import static org.assertj.core.api.Assertions.assertThat;
+import static org.springframework.security.test.web.servlet.request.SecurityMockMvcRequestPostProcessors.authentication;
+import static org.springframework.test.web.servlet.request.MockMvcRequestBuilders.get;
+import static org.springframework.test.web.servlet.request.MockMvcRequestBuilders.multipart;
+import static org.springframework.test.web.servlet.request.MockMvcRequestBuilders.post;
+import static org.springframework.test.web.servlet.result.MockMvcResultMatchers.jsonPath;
+import static org.springframework.test.web.servlet.result.MockMvcResultMatchers.status;
+
+/**
+ * 收据申请单（ADR 0014）集成测试：出纳回填收据号（先回填后通过）、双存档与归档、
+ * 收据号唯一性与冲突单号、撤回/驳回清空留痕、凭证必传与回填权限。
+ *
+ * <p>不开启测试事务：提交与审批动作各自提交，便于验证跨库解析与节点推进。
+ * 引擎表由 {@link ApprovalTestData#cleanup()} 清理，本单业务表在 {@link #tearDown()} 里按实例删除。</p>
+ *
+ * <p>使用独立租户 10053：出纳/财务部负责人/收文员都按 (tenant_id, role_code) 解析，
+ * 独立租户可避免与共享租户 10150 的种子角色成员互相污染，保证待办指向唯一。</p>
+ */
+@SpringBootTest
+@AutoConfigureMockMvc
+@ActiveProfiles({"gxtyzx-test", "test"})
+class ApprovalReceiptIT {
+
+  private static final int TENANT = 10053;
+  private static final String LIST = "approval:instance:list";
+  private static final String SUBMIT = "approval:instance:submit";
+  private static final String APPROVE = "approval:instance:approve";
+  private static final String ARCHIVE = "approval:instance:archive";
+  private static final String FLOW = "receipt";
+  private static final String FINANCE_ORG_CODE = "APPROVAL_FINANCE";
+
+  @Autowired
+  private MockMvc mockMvc;
+  @Autowired
+  private ObjectMapper objectMapper;
+  @Autowired
+  private DataSource dataSource;
+
+  private ApprovalTestData data;
+  private ApprovalTestData.TestUser reporter;
+  private ApprovalTestData.TestUser reportLeader;
+  private ApprovalTestData.TestUser cashier;
+  private ApprovalTestData.TestUser financeLeader;
+  private ApprovalTestData.TestUser archivist;
+  private Integer reportOrgId;
+  private Integer financeOrgId;
+
+  @BeforeEach
+  void setUp() {
+    data = new ApprovalTestData(dataSource);
+    reportOrgId = data.createOrganization("收据报送部门" + data.uniqueSuffix(), 136, TENANT);
+    reporter = data.createUser("收据报送人" + data.uniqueSuffix(), reportOrgId, TENANT);
+
+    ApprovalTestData.TestRole reportLeaderRole =
+      data.createRole(data.leaderRoleCode(reportOrgId), "报送部门负责人", TENANT);
+    reportLeader = data.createUser("收据负责人" + data.uniqueSuffix(), reportOrgId, TENANT);
+    data.bindTenant(reportLeader.userId, reportLeaderRole.roleId, TENANT);
+
+    // 财务部：节点 JSON 固定按组织编码 APPROVAL_FINANCE 解析负责人
+    financeOrgId = data.createOrganization("财务部" + data.uniqueSuffix(), 136, TENANT);
+    data.server().update("UPDATE sys_organization SET organization_code = ? WHERE organization_id = ?",
+      FINANCE_ORG_CODE, financeOrgId);
+    ApprovalTestData.TestRole financeLeaderRole =
+      data.createRole("dept_leader_" + FINANCE_ORG_CODE, "财务部负责人", TENANT);
+    financeLeader = data.createUser("收据财务负责人" + data.uniqueSuffix(), financeOrgId, TENANT);
+    data.bindTenant(financeLeader.userId, financeLeaderRole.roleId, TENANT);
+
+    ApprovalTestData.TestRole cashierRole = data.createRole("approval_cashier", "出纳", TENANT);
+    cashier = data.createUser("收据出纳" + data.uniqueSuffix(), financeOrgId, TENANT);
+    data.bindTenant(cashier.userId, cashierRole.roleId, TENANT);
+
+    ApprovalTestData.TestRole archivistRole = data.createRole("approval_archivist", "收文员", TENANT);
+    archivist = data.createUser("收据收文员" + data.uniqueSuffix(), reportOrgId, TENANT);
+    data.bindTenant(archivist.userId, archivistRole.roleId, TENANT);
+  }
+
+  @AfterEach
+  void tearDown() {
+    // 业务表（approval_receipt_form）与改值历史（approval_field_change）已由共享夹具按实例清理
+    data.cleanup();
+  }
+
+  @Test
+  void runsEndToEndWithCashierBackfillThenApprove() throws Exception {
+    String receiptNo = uniqueReceiptNo();
+    long instanceId = saveReceipt("1234.56", "广西某付款单位", "培训场地使用费", null, "2026-10-31", null);
+
+    // 草稿：业务字段落库，收据号为空
+    assertThat(instanceStatus(instanceId)).isEqualTo("DRAFT");
+    assertThat(bizNo(instanceId)).isNull();
+    assertThat(data.queryMaster("SELECT doc_type FROM approval_instance WHERE id = ?", String.class, instanceId))
+      .isEqualTo("receipt");
+    assertThat(data.queryMaster("SELECT flow_code FROM approval_instance WHERE id = ?", String.class, instanceId))
+      .isEqualTo("receipt");
+    assertThat(data.queryMaster("SELECT payer_name FROM approval_receipt_form WHERE instance_id = ?",
+      String.class, instanceId)).isEqualTo("广西某付款单位");
+    assertThat(data.queryMaster("SELECT amount FROM approval_receipt_form WHERE instance_id = ?",
+      java.math.BigDecimal.class, instanceId).toPlainString()).isEqualTo("1234.56");
+    assertThat(data.queryMaster("SELECT apply_date FROM approval_receipt_form WHERE instance_id = ?",
+      java.sql.Date.class, instanceId).toLocalDate().toString()).isEqualTo("2026-10-31");
+    assertThat(formReceiptNo(instanceId)).isNull();
+
+    mockMvc.perform(authed(get("/api/approval/instance/" + instanceId), reporter, reportOrgId, LIST))
+      .andExpect(status().isOk())
+      .andExpect(jsonPath("$.code").value(0))
+      .andExpect(jsonPath("$.data.docTypeName").value("收据申请单"))
+      .andExpect(jsonPath("$.data.statusName").value("未提交"))
+      .andExpect(jsonPath("$.data.document.fields[0].key").value("amount"))
+      .andExpect(jsonPath("$.data.document.fields[1].key").value("payerName"))
+      .andExpect(jsonPath("$.data.document.fields[1].value").value("广西某付款单位"))
+      .andExpect(jsonPath("$.data.document.fields[3].key").value("receiptNo"));
+
+    // 缺凭证不能提交
+    mockMvc.perform(authed(post("/api/approval/instance/" + instanceId + "/submit"),
+        reporter, reportOrgId, SUBMIT))
+      .andExpect(jsonPath("$.code").value(1))
+      .andExpect(jsonPath("$.message").value(org.hamcrest.Matchers.containsString("凭证")));
+
+    uploadVoucher(instanceId);
+    mockMvc.perform(authed(post("/api/approval/instance/" + instanceId + "/submit"),
+        reporter, reportOrgId, SUBMIT))
+      .andExpect(status().isOk())
+      .andExpect(jsonPath("$.code").value(0))
+      .andExpect(jsonPath("$.data.status").value("PENDING"))
+      .andExpect(jsonPath("$.data.currentNodeName").value("报送部门负责人"));
+
+    String bizNo = bizNo(instanceId);
+    assertThat(bizNo).matches("SJ\\d{8}-\\d{4}");
+
+    // 报送部门负责人通过
+    long leaderTask = pendingTaskId(instanceId, "reportLeader", reportLeader.userId);
+    mockMvc.perform(authed(post("/api/approval/task/" + leaderTask + "/approve"),
+        reportLeader, reportOrgId, APPROVE)
+        .contentType(MediaType.APPLICATION_JSON).content("{\"opinion\":\"同意开票\"}"))
+      .andExpect(jsonPath("$.code").value(0))
+      .andExpect(jsonPath("$.data.currentNodeName").value("出纳"));
+
+    // 出纳看到可回填字段（必填、当前为空）
+    mockMvc.perform(authed(get("/api/approval/instance/" + instanceId), cashier, financeOrgId, LIST))
+      .andExpect(jsonPath("$.code").value(0))
+      .andExpect(jsonPath("$.data.currentNodeKey").value("cashier"))
+      .andExpect(jsonPath("$.data.permissions.canApprove").value(true))
+      .andExpect(jsonPath("$.data.permissions.writableFields.length()").value(1))
+      .andExpect(jsonPath("$.data.permissions.writableFields[0].field").value("receiptNo"))
+      .andExpect(jsonPath("$.data.permissions.writableFields[0].label").value("收据号"))
+      .andExpect(jsonPath("$.data.permissions.writableFields[0].required").value(true));
+
+    // 回填：只写字段不推进节点，写一条改值历史
+    long cashierTask = pendingTaskId(instanceId, "cashier", cashier.userId);
+    mockMvc.perform(authed(post("/api/approval/task/" + cashierTask + "/backfill"),
+        cashier, financeOrgId, APPROVE)
+        .contentType(MediaType.APPLICATION_JSON)
+        .content("{\"fields\":{\"receiptNo\":\"" + receiptNo + "\"}}"))
+      .andExpect(status().isOk())
+      .andExpect(jsonPath("$.code").value(0))
+      .andExpect(jsonPath("$.data.currentNodeKey").value("cashier"))
+      .andExpect(jsonPath("$.data.status").value("PENDING"))
+      .andExpect(jsonPath("$.data.document.fields[3].value").value(receiptNo));
+
+    assertThat(formReceiptNo(instanceId)).isEqualTo(receiptNo);
+    assertThat(data.countMaster("SELECT COUNT(*) FROM approval_field_change WHERE instance_id = ? "
+        + "AND field_key = 'receiptNo' AND old_value IS NULL AND new_value = ? AND round = 1 "
+        + "AND operator_id = ? AND node_key = 'cashier'",
+      instanceId, receiptNo, cashier.userId)).isEqualTo(1);
+    assertThat(data.countMaster("SELECT COUNT(*) FROM approval_record WHERE instance_id = ? "
+      + "AND action = 'BACKFILL' AND operator_id = ?", instanceId, cashier.userId)).isEqualTo(1);
+    // 回填不推进节点
+    assertThat(currentNodeKey(instanceId)).isEqualTo("cashier");
+
+    // 回填后号码出现在检索文本与列表标题里（列表页只有标题列，需能核对票据）
+    mockMvc.perform(authed(get("/api/approval/mine/page"), reporter, reportOrgId, LIST)
+        .param("keywords", receiptNo))
+      .andExpect(jsonPath("$.code").value(0))
+      .andExpect(jsonPath("$.data.list[0].id").value((int) instanceId))
+      .andExpect(jsonPath("$.data.list[0].title").value(
+        org.hamcrest.Matchers.containsString("收据号 " + receiptNo)));
+
+    // 再回填同值：不产生新的改值历史
+    mockMvc.perform(authed(post("/api/approval/task/" + cashierTask + "/backfill"),
+        cashier, financeOrgId, APPROVE)
+        .contentType(MediaType.APPLICATION_JSON)
+        .content("{\"fields\":{\"receiptNo\":\"" + receiptNo + "\"}}"))
+      .andExpect(jsonPath("$.code").value(0));
+    assertThat(data.countMaster("SELECT COUNT(*) FROM approval_field_change WHERE instance_id = ? "
+      + "AND field_key = 'receiptNo'", instanceId)).isEqualTo(1);
+
+    // 出纳通过（body 带 fields，值未变不再写改值历史）
+    mockMvc.perform(authed(post("/api/approval/task/" + cashierTask + "/approve"),
+        cashier, financeOrgId, APPROVE)
+        .contentType(MediaType.APPLICATION_JSON)
+        .content("{\"opinion\":\"已到账\",\"fields\":{\"receiptNo\":\"" + receiptNo + "\"}}"))
+      .andExpect(jsonPath("$.code").value(0))
+      .andExpect(jsonPath("$.data.currentNodeName").value("存档"));
+    assertThat(data.countMaster("SELECT COUNT(*) FROM approval_field_change WHERE instance_id = ? "
+      + "AND field_key = 'receiptNo'", instanceId)).isEqualTo(1);
+
+    // 双存档：报送人与财务部负责人都在存档节点有任务
+    assertThat(data.countMaster("SELECT COUNT(*) FROM approval_task WHERE instance_id = ? "
+      + "AND node_key = 'confirm' AND status = 'PENDING'", instanceId)).isEqualTo(2);
+    mockMvc.perform(authed(get("/api/approval/instance/" + instanceId), financeLeader, financeOrgId, LIST))
+      .andExpect(jsonPath("$.code").value(0))
+      .andExpect(jsonPath("$.data.document.groupProgress.length()").value(2))
+      .andExpect(jsonPath("$.data.document.groupProgress[0].groupKey").value("reporter"))
+      .andExpect(jsonPath("$.data.document.groupProgress[1].groupKey").value("finance"))
+      .andExpect(jsonPath("$.data.permissions.canConfirm").value(true));
+
+    // 只确认一组：停在存档节点
+    mockMvc.perform(authed(post("/api/approval/task/" + pendingTaskId(instanceId, "confirm", reporter.userId)
+        + "/confirm"), reporter, reportOrgId, APPROVE))
+      .andExpect(jsonPath("$.code").value(0))
+      .andExpect(jsonPath("$.data.status").value("PENDING"))
+      .andExpect(jsonPath("$.data.currentNodeName").value("存档"));
+
+    // 第二组确认后进入审批完成并为收文员生成归档任务
+    mockMvc.perform(authed(post("/api/approval/task/" + pendingTaskId(instanceId, "confirm", financeLeader.userId)
+        + "/confirm"), financeLeader, financeOrgId, APPROVE))
+      .andExpect(jsonPath("$.code").value(0))
+      .andExpect(jsonPath("$.data.status").value("APPROVED"))
+      .andExpect(jsonPath("$.data.statusName").value("审批完成"))
+      .andExpect(jsonPath("$.data.currentNodeName").value("归档"));
+
+    // 归档
+    mockMvc.perform(authed(post("/api/approval/task/" + pendingTaskId(instanceId, "archive", archivist.userId)
+        + "/archive"), archivist, reportOrgId, ARCHIVE))
+      .andExpect(jsonPath("$.code").value(0))
+      .andExpect(jsonPath("$.data.status").value("ARCHIVED"))
+      .andExpect(jsonPath("$.data.statusName").value("已归档"))
+      .andExpect(jsonPath("$.data.archivistName").value(archivist.username));
+
+    assertThat(instanceStatus(instanceId)).isEqualTo("ARCHIVED");
+    assertThat(formReceiptNo(instanceId)).isEqualTo(receiptNo);
+    assertThat(data.queryMaster("SELECT search_text FROM approval_instance WHERE id = ?",
+      String.class, instanceId)).contains(receiptNo);
+  }
+
+  @Test
+  void blocksConflictingReceiptNoAndNamesOccupyingDoc() throws Exception {
+    String receiptNo = uniqueReceiptNo();
+    // 先提交一张占用该号码的单据（号码由报送人填在表单上，草稿即占号）
+    long occupied = saveReceipt("100.00", "占号单位", "先开出的收据", receiptNo, null, null);
+    uploadVoucher(occupied);
+    submit(occupied);
+    String occupiedBizNo = bizNo(occupied);
+    assertThat(occupiedBizNo).isNotBlank();
+
+    long instanceId = approvedToCashier("200.00", "后到单位", "同号收据");
+    long cashierTask = pendingTaskId(instanceId, "cashier", cashier.userId);
+
+    // 回填同号被拦，消息带出占用它的单号
+    mockMvc.perform(authed(post("/api/approval/task/" + cashierTask + "/backfill"),
+        cashier, financeOrgId, APPROVE)
+        .contentType(MediaType.APPLICATION_JSON)
+        .content("{\"fields\":{\"receiptNo\":\"" + receiptNo + "\"}}"))
+      .andExpect(status().isOk())
+      .andExpect(jsonPath("$.code").value(1))
+      .andExpect(jsonPath("$.message").value(org.hamcrest.Matchers.containsString(
+        "收据号 " + receiptNo + " 已被单据 " + occupiedBizNo + " 使用")));
+
+    assertThat(formReceiptNo(instanceId)).isNull();
+    assertThat(currentNodeKey(instanceId)).isEqualTo("cashier");
+
+    // 通过时同样被拦，任务与节点都不动
+    mockMvc.perform(authed(post("/api/approval/task/" + cashierTask + "/approve"),
+        cashier, financeOrgId, APPROVE)
+        .contentType(MediaType.APPLICATION_JSON)
+        .content("{\"opinion\":\"到账\",\"fields\":{\"receiptNo\":\"" + receiptNo + "\"}}"))
+      .andExpect(jsonPath("$.code").value(1))
+      .andExpect(jsonPath("$.message").value(org.hamcrest.Matchers.containsString(
+        "已被单据 " + occupiedBizNo + " 使用")));
+
+    assertThat(data.queryMaster("SELECT status FROM approval_task WHERE id = ?", String.class, cashierTask))
+      .isEqualTo("PENDING");
+    assertThat(currentNodeKey(instanceId)).isEqualTo("cashier");
+
+    // 换一个未占用的号码即可通过
+    String freeNo = uniqueReceiptNo();
+    mockMvc.perform(authed(post("/api/approval/task/" + cashierTask + "/approve"),
+        cashier, financeOrgId, APPROVE)
+        .contentType(MediaType.APPLICATION_JSON)
+        .content("{\"fields\":{\"receiptNo\":\"" + freeNo + "\"}}"))
+      .andExpect(jsonPath("$.code").value(0))
+      .andExpect(jsonPath("$.data.currentNodeName").value("存档"));
+    assertThat(formReceiptNo(instanceId)).isEqualTo(freeNo);
+  }
+
+  @Test
+  void blocksApproveWithoutRequiredReceiptNo() throws Exception {
+    long instanceId = approvedToCashier("300.00", "缺号单位", "通过时缺收据号");
+    long cashierTask = pendingTaskId(instanceId, "cashier", cashier.userId);
+
+    // 回填允许空值（不完整）
+    mockMvc.perform(authed(post("/api/approval/task/" + cashierTask + "/backfill"),
+        cashier, financeOrgId, APPROVE)
+        .contentType(MediaType.APPLICATION_JSON)
+        .content("{\"fields\":{\"receiptNo\":\"  \"}}"))
+      .andExpect(jsonPath("$.code").value(0))
+      .andExpect(jsonPath("$.data.currentNodeKey").value("cashier"));
+    assertThat(formReceiptNo(instanceId)).isNull();
+
+    // 通过时完全不带 fields 也不能绕过必填
+    mockMvc.perform(authed(post("/api/approval/task/" + cashierTask + "/approve"),
+        cashier, financeOrgId, APPROVE)
+        .contentType(MediaType.APPLICATION_JSON)
+        .content("{\"opinion\":\"到账\"}"))
+      .andExpect(status().isOk())
+      .andExpect(jsonPath("$.code").value(1))
+      .andExpect(jsonPath("$.message").value(org.hamcrest.Matchers.containsString("收据号不能为空")));
+
+    // 通过时必填项缺项被拦
+    mockMvc.perform(authed(post("/api/approval/task/" + cashierTask + "/approve"),
+        cashier, financeOrgId, APPROVE)
+        .contentType(MediaType.APPLICATION_JSON)
+        .content("{\"opinion\":\"到账\",\"fields\":{\"receiptNo\":\"  \"}}"))
+      .andExpect(status().isOk())
+      .andExpect(jsonPath("$.code").value(1))
+      .andExpect(jsonPath("$.message").value(org.hamcrest.Matchers.containsString("收据号不能为空")));
+
+    assertThat(data.queryMaster("SELECT status FROM approval_task WHERE id = ?", String.class, cashierTask))
+      .isEqualTo("PENDING");
+    assertThat(currentNodeKey(instanceId)).isEqualTo("cashier");
+
+    // 补上号码后通过
+    mockMvc.perform(authed(post("/api/approval/task/" + cashierTask + "/approve"),
+        cashier, financeOrgId, APPROVE)
+        .contentType(MediaType.APPLICATION_JSON)
+        .content("{\"fields\":{\"receiptNo\":\"" + uniqueReceiptNo() + "\"}}"))
+      .andExpect(jsonPath("$.code").value(0))
+      .andExpect(jsonPath("$.data.currentNodeName").value("存档"));
+  }
+
+  @Test
+  void withdrawClearsReceiptNoAndLeavesChangeTrace() throws Exception {
+    String receiptNo = uniqueReceiptNo();
+    long instanceId = saveReceipt("400.00", "撤回单位", "撤回前已有号码", receiptNo, null, null);
+    uploadVoucher(instanceId);
+    submit(instanceId);
+
+    mockMvc.perform(authed(post("/api/approval/instance/" + instanceId + "/withdraw"),
+        reporter, reportOrgId, SUBMIT))
+      .andExpect(status().isOk())
+      .andExpect(jsonPath("$.code").value(0))
+      .andExpect(jsonPath("$.data.status").value("WITHDRAWN"))
+      .andExpect(jsonPath("$.data.round").value(2))
+      .andExpect(jsonPath("$.data.document.fields[3].value").doesNotExist());
+
+    assertThat(formReceiptNo(instanceId)).isNull();
+    assertThat(data.countMaster("SELECT COUNT(*) FROM approval_field_change WHERE instance_id = ? "
+        + "AND field_key = 'receiptNo' AND old_value = ? AND new_value IS NULL AND round = 1 "
+        + "AND operator_id = ?", instanceId, receiptNo, reporter.userId)).isEqualTo(1);
+    assertThat(data.queryMaster("SELECT search_text FROM approval_instance WHERE id = ?",
+      String.class, instanceId)).doesNotContain(receiptNo);
+
+    // 重提后号码仍为空，占用查询不再把该单算作占号方
+    mockMvc.perform(authed(post("/api/approval/instance/" + instanceId + "/submit"),
+        reporter, reportOrgId, SUBMIT))
+      .andExpect(jsonPath("$.code").value(0))
+      .andExpect(jsonPath("$.data.status").value("PENDING"))
+      .andExpect(jsonPath("$.data.round").value(3));
+    assertThat(formReceiptNo(instanceId)).isNull();
+  }
+
+  @Test
+  void rejectClearsReceiptNoAndLeavesChangeTrace() throws Exception {
+    long instanceId = approvedToCashier("500.00", "驳回单位", "出纳回填后驳回");
+    long cashierTask = pendingTaskId(instanceId, "cashier", cashier.userId);
+    String receiptNo = uniqueReceiptNo();
+
+    mockMvc.perform(authed(post("/api/approval/task/" + cashierTask + "/backfill"),
+        cashier, financeOrgId, APPROVE)
+        .contentType(MediaType.APPLICATION_JSON)
+        .content("{\"fields\":{\"receiptNo\":\"" + receiptNo + "\"}}"))
+      .andExpect(jsonPath("$.code").value(0));
+    assertThat(formReceiptNo(instanceId)).isEqualTo(receiptNo);
+
+    mockMvc.perform(authed(post("/api/approval/task/" + cashierTask + "/reject"),
+        cashier, financeOrgId, APPROVE)
+        .contentType(MediaType.APPLICATION_JSON)
+        .content("{\"opinion\":\"凭证金额与收据号不符\"}"))
+      .andExpect(status().isOk())
+      .andExpect(jsonPath("$.code").value(0))
+      .andExpect(jsonPath("$.data.status").value("REJECTED"))
+      .andExpect(jsonPath("$.data.round").value(2));
+
+    assertThat(formReceiptNo(instanceId)).isNull();
+    assertThat(data.countMaster("SELECT COUNT(*) FROM approval_field_change WHERE instance_id = ? "
+        + "AND field_key = 'receiptNo' AND old_value = ? AND new_value IS NULL AND round = 1 "
+        + "AND node_key = 'cashier' AND operator_id = ?", instanceId, receiptNo, cashier.userId))
+      .isEqualTo(1);
+
+    // 驳回后号码可被别的单据使用（清空即释放）
+    long other = approvedToCashier("600.00", "接号单位", "沿用被释放的号码");
+    mockMvc.perform(authed(post("/api/approval/task/" + pendingTaskId(other, "cashier", cashier.userId)
+        + "/backfill"), cashier, financeOrgId, APPROVE)
+        .contentType(MediaType.APPLICATION_JSON)
+        .content("{\"fields\":{\"receiptNo\":\"" + receiptNo + "\"}}"))
+      .andExpect(jsonPath("$.code").value(0));
+    assertThat(formReceiptNo(other)).isEqualTo(receiptNo);
+  }
+
+  @Test
+  void restrictsBackfillToTaskOwnerAndPendingTask() throws Exception {
+    long instanceId = saveReceipt("700.00", "回填权限单位", "权限校验", null, null, null);
+    uploadVoucher(instanceId);
+    submit(instanceId);
+
+    // 报送部门负责人节点未声明可写字段
+    long leaderTask = pendingTaskId(instanceId, "reportLeader", reportLeader.userId);
+    mockMvc.perform(authed(post("/api/approval/task/" + leaderTask + "/backfill"),
+        reportLeader, reportOrgId, APPROVE)
+        .contentType(MediaType.APPLICATION_JSON)
+        .content("{\"fields\":{\"receiptNo\":\"" + uniqueReceiptNo() + "\"}}"))
+      .andExpect(jsonPath("$.code").value(1))
+      .andExpect(jsonPath("$.message").value(org.hamcrest.Matchers.containsString("当前节点不支持回填")));
+
+    mockMvc.perform(authed(post("/api/approval/task/" + leaderTask + "/approve"),
+        reportLeader, reportOrgId, APPROVE)
+        .contentType(MediaType.APPLICATION_JSON).content("{}"))
+      .andExpect(jsonPath("$.code").value(0));
+
+    long cashierTask = pendingTaskId(instanceId, "cashier", cashier.userId);
+    String receiptNo = uniqueReceiptNo();
+
+    // 非任务本人（报送人）不能回填
+    mockMvc.perform(authed(post("/api/approval/task/" + cashierTask + "/backfill"),
+        reporter, reportOrgId, APPROVE)
+        .contentType(MediaType.APPLICATION_JSON)
+        .content("{\"fields\":{\"receiptNo\":\"" + receiptNo + "\"}}"))
+      .andExpect(status().isOk())
+      .andExpect(jsonPath("$.code").value(1))
+      .andExpect(jsonPath("$.message").value(org.hamcrest.Matchers.containsString("无权处理该任务")));
+    assertThat(formReceiptNo(instanceId)).isNull();
+
+    // 已处理的任务不能再回填
+    mockMvc.perform(authed(post("/api/approval/task/" + leaderTask + "/backfill"),
+        reportLeader, reportOrgId, APPROVE)
+        .contentType(MediaType.APPLICATION_JSON)
+        .content("{\"fields\":{\"receiptNo\":\"" + receiptNo + "\"}}"))
+      .andExpect(jsonPath("$.code").value(1))
+      .andExpect(jsonPath("$.message").value(org.hamcrest.Matchers.containsString("任务已处理")));
+
+    // 本人 + 待办才可回填
+    mockMvc.perform(authed(post("/api/approval/task/" + cashierTask + "/backfill"),
+        cashier, financeOrgId, APPROVE)
+        .contentType(MediaType.APPLICATION_JSON)
+        .content("{\"fields\":{\"receiptNo\":\"" + receiptNo + "\"}}"))
+      .andExpect(jsonPath("$.code").value(0));
+    assertThat(formReceiptNo(instanceId)).isEqualTo(receiptNo);
+
+    // 通过后该任务已结束，再回填被拒
+    mockMvc.perform(authed(post("/api/approval/task/" + cashierTask + "/approve"),
+        cashier, financeOrgId, APPROVE)
+        .contentType(MediaType.APPLICATION_JSON)
+        .content("{\"fields\":{\"receiptNo\":\"" + receiptNo + "\"}}"))
+      .andExpect(jsonPath("$.code").value(0));
+    mockMvc.perform(authed(post("/api/approval/task/" + cashierTask + "/backfill"),
+        cashier, financeOrgId, APPROVE)
+        .contentType(MediaType.APPLICATION_JSON)
+        .content("{\"fields\":{\"receiptNo\":\"" + uniqueReceiptNo() + "\"}}"))
+      .andExpect(jsonPath("$.code").value(1))
+      .andExpect(jsonPath("$.message").value(org.hamcrest.Matchers.containsString("任务已处理")));
+  }
+
+  @Test
+  void validatesBusinessFields() throws Exception {
+    expectSaveFailure(body(null, "付款方", "事由", null, null), "金额不能为空");
+    expectSaveFailure(body("-1", "付款方", "事由", null, null), "金额必须为0到99999999.99之间");
+    expectSaveFailure(body("100000000", "付款方", "事由", null, null), "金额必须为0到99999999.99之间");
+    expectSaveFailure(body("10.001", "付款方", "事由", null, null), "金额最多保留两位小数");
+    expectSaveFailure(body("10.00", "  ", "事由", null, null), "付款方不能为空");
+    expectSaveFailure(body("10.00", repeat("付", 201), "事由", null, null), "付款方不能超过200字");
+    expectSaveFailure(body("10.00", "付款方", "", null, null), "事由不能为空");
+    expectSaveFailure(body("10.00", "付款方", repeat("事", 501), null, null), "事由不能超过500字");
+    expectSaveFailure(body("10.00", "付款方", "事由", repeat("号", 65), null), "收据号不能超过64字");
+
+    // 金额边界值与选填项留空均可保存
+    long instanceId = saveReceipt("99999999.99", "边界单位", "上限金额", "   ", null, null);
+    assertThat(data.queryMaster("SELECT amount FROM approval_receipt_form WHERE instance_id = ?",
+      java.math.BigDecimal.class, instanceId).toPlainString()).isEqualTo("99999999.99");
+    assertThat(formReceiptNo(instanceId)).isNull();
+    assertThat(data.queryMaster("SELECT apply_date FROM approval_receipt_form WHERE instance_id = ?",
+      java.sql.Date.class, instanceId)).isNull();
+  }
+
+  // ---------- helpers ----------
+
+  private long saveReceipt(String amount, String payerName, String reason, String receiptNo,
+                           String applyDate, Long id) throws Exception {
+    String response = mockMvc.perform(authed(post("/api/approval/instance/" + FLOW),
+        reporter, reportOrgId, SUBMIT)
+        .contentType(MediaType.APPLICATION_JSON)
+        .content(body(amount, payerName, reason, receiptNo, applyDate, id)))
+      .andExpect(status().isOk())
+      .andExpect(jsonPath("$.code").value(0))
+      .andReturn().getResponse().getContentAsString(StandardCharsets.UTF_8);
+    JsonNode node = objectMapper.readTree(response);
+    long instanceId = node.path("data").asLong();
+    track(instanceId);
+    return instanceId;
+  }
+
+  /** 建单 → 传凭证 → 提交 → 报送部门负责人通过，停在出纳节点。 */
+  private long approvedToCashier(String amount, String payerName, String reason) throws Exception {
+    long instanceId = saveReceipt(amount, payerName, reason, null, null, null);
+    uploadVoucher(instanceId);
+    submit(instanceId);
+    mockMvc.perform(authed(post("/api/approval/task/"
+        + pendingTaskId(instanceId, "reportLeader", reportLeader.userId) + "/approve"),
+        reportLeader, reportOrgId, APPROVE)
+        .contentType(MediaType.APPLICATION_JSON).content("{}"))
+      .andExpect(jsonPath("$.code").value(0))
+      .andExpect(jsonPath("$.data.currentNodeKey").value("cashier"));
+    return instanceId;
+  }
+
+  private void submit(long instanceId) throws Exception {
+    mockMvc.perform(authed(post("/api/approval/instance/" + instanceId + "/submit"),
+        reporter, reportOrgId, SUBMIT))
+      .andExpect(status().isOk())
+      .andExpect(jsonPath("$.code").value(0))
+      .andExpect(jsonPath("$.data.status").value("PENDING"));
+  }
+
+  private void expectSaveFailure(String body, String expectedMessage) throws Exception {
+    mockMvc.perform(authed(post("/api/approval/instance/" + FLOW), reporter, reportOrgId, SUBMIT)
+        .contentType(MediaType.APPLICATION_JSON)
+        .content(body))
+      .andExpect(status().isOk())
+      .andExpect(jsonPath("$.code").value(1))
+      .andExpect(jsonPath("$.message").value(org.hamcrest.Matchers.containsString(expectedMessage)));
+  }
+
+  private String body(String amount, String payerName, String reason, String receiptNo,
+                      String applyDate) {
+    return body(amount, payerName, reason, receiptNo, applyDate, null);
+  }
+
+  private String body(String amount, String payerName, String reason, String receiptNo,
+                      String applyDate, Long id) {
+    StringBuilder sb = new StringBuilder("{");
+    if (id != null) {
+      sb.append("\"id\":").append(id).append(',');
+    }
+    sb.append("\"amount\":").append(amount == null ? "null" : amount).append(',')
+      .append("\"payerName\":").append(quote(payerName)).append(',')
+      .append("\"reason\":").append(quote(reason)).append(',')
+      .append("\"receiptNo\":").append(receiptNo == null ? "null" : quote(receiptNo)).append(',')
+      .append("\"applyDate\":").append(applyDate == null ? "null" : quote(applyDate))
+      .append('}');
+    return sb.toString();
+  }
+
+  private void uploadVoucher(long instanceId) throws Exception {
+    MockMultipartFile file = new MockMultipartFile("file", "voucher.png", "image/png",
+      new byte[]{(byte) 0x89, 'P', 'N', 'G', 0x0D, 0x0A, 0x1A, 0x0A});
+    mockMvc.perform(multipart("/api/approval/attachment/upload")
+        .file(file)
+        .param("instanceId", String.valueOf(instanceId))
+        .param("category", "VOUCHER")
+        .header("tenantId", TENANT)
+        .with(authentication(TestAuthentication.user(reporter.userId, reporter.username,
+          reportOrgId, TENANT, SUBMIT))))
+      .andExpect(status().isOk())
+      .andExpect(jsonPath("$.code").value(0));
+  }
+
+  private long pendingTaskId(long instanceId, String nodeKey, int userId) {
+    Long taskId = data.queryMaster("SELECT id FROM approval_task WHERE instance_id = ? "
+      + "AND node_key = ? AND assignee_id = ? AND status = 'PENDING' LIMIT 1",
+      Long.class, instanceId, nodeKey, userId);
+    assertThat(taskId).as(nodeKey + " 待办任务应存在").isNotNull();
+    return taskId;
+  }
+
+  private void track(long instanceId) {
+    data.trackInstance(instanceId);
+  }
+
+  private String uniqueReceiptNo() {
+    return "R" + data.uniqueSuffix();
+  }
+
+  private String formReceiptNo(long instanceId) {
+    return data.queryMaster("SELECT receipt_no FROM approval_receipt_form WHERE instance_id = ?",
+      String.class, instanceId);
+  }
+
+  private String instanceStatus(long instanceId) {
+    return data.queryMaster("SELECT status FROM approval_instance WHERE id = ?", String.class, instanceId);
+  }
+
+  private String bizNo(long instanceId) {
+    return data.queryMaster("SELECT biz_no FROM approval_instance WHERE id = ?", String.class, instanceId);
+  }
+
+  private String currentNodeKey(long instanceId) {
+    return data.queryMaster("SELECT current_node_key FROM approval_instance WHERE id = ?",
+      String.class, instanceId);
+  }
+
+  private MockHttpServletRequestBuilder authed(MockHttpServletRequestBuilder builder,
+                                               ApprovalTestData.TestUser user, Integer org,
+                                               String... authorities) {
+    return builder.header("tenantId", TENANT)
+      .with(authentication(TestAuthentication.user(user.userId, user.username, org, TENANT, authorities)));
+  }
+
+  private String quote(String value) {
+    return "\"" + value.replace("\\", "\\\\").replace("\"", "\\\"") + "\"";
+  }
+
+  private String repeat(String value, int count) {
+    return value.repeat(count);
+  }
+}