diff --git a/mhd-modules/mhd-system/src/main/java/com/mhd/basic/domain/contractManage/entity/ContractManage.java b/mhd-modules/mhd-system/src/main/java/com/mhd/basic/domain/contractManage/entity/ContractManage.java
index a2cd4b1ca..b4e248dc5 100644
--- a/mhd-modules/mhd-system/src/main/java/com/mhd/basic/domain/contractManage/entity/ContractManage.java
+++ b/mhd-modules/mhd-system/src/main/java/com/mhd/basic/domain/contractManage/entity/ContractManage.java
@@ -126,6 +126,18 @@ public class ContractManage extends BaseVOEntity{
     @Excel(name = "其他附件地址")
     private String otherAttachmentsUrl;
 
+    @ApiModelProperty("合同正本附件原始文件名")
+    private String contractOriginalName;
+
+    @ApiModelProperty("廉政协议附件原始文件名")
+    private String integrityAgreementName;
+
+    @ApiModelProperty("安全协议附件原始文件名")
+    private String securityProtocolName;
+
+    @ApiModelProperty("其他附件原始文件名(多文件时与 otherAttachmentsUrl 同分隔符、同顺序)")
+    private String otherAttachmentsName;
+
     @ApiModelProperty("我司签订人")
     @Excel(name = "我司签订人")
     private String ourSinged;
diff --git a/mhd-modules/mhd-system/src/main/java/com/mhd/basic/domain/contractManage/repository/po/ContractManagePO.java b/mhd-modules/mhd-system/src/main/java/com/mhd/basic/domain/contractManage/repository/po/ContractManagePO.java
index 35b0acde3..f7adaad29 100644
--- a/mhd-modules/mhd-system/src/main/java/com/mhd/basic/domain/contractManage/repository/po/ContractManagePO.java
+++ b/mhd-modules/mhd-system/src/main/java/com/mhd/basic/domain/contractManage/repository/po/ContractManagePO.java
@@ -124,6 +124,18 @@ public class ContractManagePO extends BaseVOEntity{
     @Excel(name = "其他附件地址")
     private String otherAttachmentsUrl;
 
+    @ApiModelProperty("合同正本附件原始文件名")
+    private String contractOriginalName;
+
+    @ApiModelProperty("廉政协议附件原始文件名")
+    private String integrityAgreementName;
+
+    @ApiModelProperty("安全协议附件原始文件名")
+    private String securityProtocolName;
+
+    @ApiModelProperty("其他附件原始文件名(多文件时与 otherAttachmentsUrl 同分隔符、同顺序)")
+    private String otherAttachmentsName;
+
     @ApiModelProperty("我司签订人")
     @Excel(name = "我司签订人")
     private String ourSinged;
diff --git a/mhd-modules/mhd-system/src/main/java/com/mhd/basic/domain/contractManage/repository/todo/ContractManageDO.java b/mhd-modules/mhd-system/src/main/java/com/mhd/basic/domain/contractManage/repository/todo/ContractManageDO.java
index 541778197..245d09958 100644
--- a/mhd-modules/mhd-system/src/main/java/com/mhd/basic/domain/contractManage/repository/todo/ContractManageDO.java
+++ b/mhd-modules/mhd-system/src/main/java/com/mhd/basic/domain/contractManage/repository/todo/ContractManageDO.java
@@ -121,6 +121,18 @@ public class ContractManageDO extends BaseVOEntity{
     @Excel(name = "其他附件地址")
     private String otherAttachmentsUrl;
 
+    @ApiModelProperty("合同正本附件原始文件名")
+    private String contractOriginalName;
+
+    @ApiModelProperty("廉政协议附件原始文件名")
+    private String integrityAgreementName;
+
+    @ApiModelProperty("安全协议附件原始文件名")
+    private String securityProtocolName;
+
+    @ApiModelProperty("其他附件原始文件名(多文件时与 otherAttachmentsUrl 同分隔符、同顺序)")
+    private String otherAttachmentsName;
+
     @ApiModelProperty("我司签订人")
     @Excel(name = "我司签订人")
     private String ourSinged;
diff --git a/mhd-modules/mhd-system/src/main/java/com/mhd/basic/interfaces/dto/contractManage/ContractManageDTO.java b/mhd-modules/mhd-system/src/main/java/com/mhd/basic/interfaces/dto/contractManage/ContractManageDTO.java
index b57be84e4..3a6b1900b 100644
--- a/mhd-modules/mhd-system/src/main/java/com/mhd/basic/interfaces/dto/contractManage/ContractManageDTO.java
+++ b/mhd-modules/mhd-system/src/main/java/com/mhd/basic/interfaces/dto/contractManage/ContractManageDTO.java
@@ -121,6 +121,18 @@ public class ContractManageDTO extends BaseVOEntity{
     @Excel(name = "其他附件地址")
     private String otherAttachmentsUrl;
 
+    @ApiModelProperty("合同正本附件原始文件名")
+    private String contractOriginalName;
+
+    @ApiModelProperty("廉政协议附件原始文件名")
+    private String integrityAgreementName;
+
+    @ApiModelProperty("安全协议附件原始文件名")
+    private String securityProtocolName;
+
+    @ApiModelProperty("其他附件原始文件名(多文件时与 otherAttachmentsUrl 同分隔符、同顺序)")
+    private String otherAttachmentsName;
+
     @ApiModelProperty("我司签订人")
     @Excel(name = "我司签订人")
     private String ourSinged;
diff --git a/sql/20260817_expense_account_two_level.sql b/sql/20260817_expense_account_two_level.sql
new file mode 100644
index 000000000..9602822db
--- /dev/null
+++ b/sql/20260817_expense_account_two_level.sql
@@ -0,0 +1,251 @@
+-- ============================================================================
+-- 费用科目两级化改造脚本（费用统计分析报表前置主数据改造）
+-- 日期   : 2026-08-17
+-- 数据库 : 达梦 DM8（Oracle 兼容语法）
+-- 目标库 : 测试库 192.168.0.49:5236（NGWL_TEST_SYSTEM / NGWL_TEST_BMS，生产执行前替换 schema）
+-- 背景   :
+--   现有费用科目全部为平级一级科目（恒温仓仓租/水费/运费...），费用统计分析报表
+--   需要"一级科目(费用类别) - 二级科目(具体费用项)"两级结构（模板：仓储收入/散租...）。
+--   运行时解析逻辑(BusinessDocumentApplicationService.getSubInfoByCode2 分支)完全由
+--   EXPENSE_ACCOUNT 的 first_subject_flag + upper_subject_code 驱动，
+--   因此只需重挂主数据树 + 刷历史冗余字段，业务代码零改动。
+--
+-- ⚠️ 执行顺序严格按步骤，每步执行后核对验证输出再继续。
+-- ⚠️ 生产执行前必须：1)已完成测试库验证 2)停业务推送或低峰期执行 3)先执行步骤0备份
+-- ============================================================================
+
+
+-- ============================================================================
+-- 步骤 0.1 盘点现状（只读，执行后人工核对科目清单与 TOP_ORGANIZATION_ID）
+-- ============================================================================
+SELECT SUBJECT_CODE, SUBJECT_NAME, FIRST_SUBJECT_FLAG, UPPER_SUBJECT_CODE,
+       UPPER_SUBJECT, STATUS, ACCOUNT_EXPENSE_TYPE, TOP_ORGANIZATION_ID, SHOW_SEQ
+FROM NGWL_TEST_SYSTEM.EXPENSE_ACCOUNT
+ORDER BY FIRST_SUBJECT_FLAG, SUBJECT_CODE;
+-- 记下 TOP_ORGANIZATION_ID（下文新增一级科目要用同一个值，记为 :ORG_ID，示例按 2827）
+-- 记下现有科目里最大的 SHOW_SEQ（新一级科目排序用）
+
+
+-- ============================================================================
+-- 步骤 0.2 受影响行数盘点（只读；6 张表统一四列模式）
+--   条件 = FIRST_SUBJECT_CODE 命中映射表旧编码 且 SECOND_SUBJECT_CODE 为空
+-- ============================================================================
+SELECT 'BILLING_STATEMENT'   AS TBL, COUNT(*) AS CNT FROM NGWL_TEST_BMS.BILLING_STATEMENT    BS WHERE BS.SECOND_SUBJECT_CODE IS NULL AND BS.FIRST_SUBJECT_CODE IN ('2001','2002','2003','2004','TYLSCCSNCZ','1001','1007','2005','2006')
+UNION ALL
+SELECT 'BUSINESS_DOCUMENT',  COUNT(*) FROM NGWL_TEST_BMS.BUSINESS_DOCUMENT     BD WHERE BD.SECOND_SUBJECT_CODE IS NULL AND BD.FIRST_SUBJECT_CODE IN ('2001','2002','2003','2004','TYLSCCSNCZ','1001','1007','2005','2006')
+UNION ALL
+SELECT 'BILL_DETAIL',        COUNT(*) FROM NGWL_TEST_BMS.BILL_DETAIL           BD WHERE BD.SECOND_SUBJECT_CODE IS NULL AND BD.FIRST_SUBJECT_CODE IN ('2001','2002','2003','2004','TYLSCCSNCZ','1001','1007','2005','2006')
+UNION ALL
+SELECT 'BILLING_RULES',      COUNT(*) FROM NGWL_TEST_BMS.BILLING_RULES         BR WHERE BR.SECOND_SUBJECT_CODE IS NULL AND BR.FIRST_SUBJECT_CODE IN ('2001','2002','2003','2004','TYLSCCSNCZ','1001','1007','2005','2006')
+UNION ALL
+SELECT 'TASK_FLOW_RECORDS',  COUNT(*) FROM NGWL_TEST_BMS.TASK_FLOW_RECORDS     TF WHERE TF.SECOND_SUBJECT_CODE IS NULL AND TF.FIRST_SUBJECT_CODE IN ('2001','2002','2003','2004','TYLSCCSNCZ','1001','1007','2005','2006')
+UNION ALL
+SELECT 'CONTRACT_MANAGE_DETAIL', COUNT(*) FROM NGWL_TEST_SYSTEM.CONTRACT_MANAGE_DETAIL CD WHERE CD.SECOND_SUBJECT_CODE IS NULL AND CD.FIRST_SUBJECT_CODE IN ('2001','2002','2003','2004','TYLSCCSNCZ','1001','1007','2005','2006');
+
+
+-- ============================================================================
+-- 步骤 0.3 重复科目 TYLSCCSNCZ 引用检查（只读；决定后续是"仅重挂"还是"迁移引用后停用"）
+-- ============================================================================
+SELECT 'LEASE' AS SRC, COUNT(*) AS CNT FROM NGWL_TEST_SYSTEM.LEASE              L WHERE L.SECOND_SUBJECT_CODE = 'TYLSCCSNCZ'
+UNION ALL
+SELECT 'CONTRACT_MANAGE_DETAIL', COUNT(*) FROM NGWL_TEST_SYSTEM.CONTRACT_MANAGE_DETAIL CD WHERE CD.SECOND_SUBJECT_CODE = 'TYLSCCSNCZ'
+UNION ALL
+SELECT 'BILLING_RULES',          COUNT(*) FROM NGWL_TEST_BMS.BILLING_RULES      BR WHERE BR.SECOND_SUBJECT_CODE = 'TYLSCCSNCZ'
+UNION ALL
+SELECT 'BILLING_STATEMENT',      COUNT(*) FROM NGWL_TEST_BMS.BILLING_STATEMENT  BS WHERE BS.SECOND_SUBJECT_CODE = 'TYLSCCSNCZ';
+
+
+-- ============================================================================
+-- 步骤 0.5 备份（必须执行；回滚的唯一依靠）
+-- ============================================================================
+CREATE TABLE NGWL_TEST_SYSTEM.EXPENSE_ACCOUNT_BAK_20260817 AS
+SELECT * FROM NGWL_TEST_SYSTEM.EXPENSE_ACCOUNT;
+
+-- 大表只备份科目四列 + 主键，避免整表复制
+CREATE TABLE NGWL_TEST_BMS.SUBJ_BAK_20260817 AS
+SELECT BILLING_STATEMENT_ID, FIRST_SUBJECT_CODE, FIRST_SUBJECT_NAME, SECOND_SUBJECT_CODE, SECOND_SUBJECT_NAME
+FROM NGWL_TEST_BMS.BILLING_STATEMENT
+WHERE SECOND_SUBJECT_CODE IS NULL
+  AND FIRST_SUBJECT_CODE IN ('2001','2002','2003','2004','TYLSCCSNCZ','1001','1007','2005','2006');
+
+
+-- ============================================================================
+-- 步骤 1 迁移映射表（本次改造的"事实清单"，新旧对照唯一来源）
+--   NEW_FIRST 编码为建议值【需业务确认，尤其与 NC 科目对照】，确认后如改动需同步改步骤2/3
+-- ============================================================================
+CREATE TABLE NGWL_TEST_SYSTEM.SUBJECT_MIG_MAP_20260817 (
+    OLD_CODE      VARCHAR(100),   -- 现平级科目编码（将成为二级科目编码，不变）
+    NEW_FIRST_CODE VARCHAR(100),  -- 归属一级科目编码
+    NEW_FIRST_NAME VARCHAR(200)
+);
+INSERT INTO NGWL_TEST_SYSTEM.SUBJECT_MIG_MAP_20260817 VALUES ('2001',        'CCSR', '仓储收入');      -- 恒温仓仓租
+INSERT INTO NGWL_TEST_SYSTEM.SUBJECT_MIG_MAP_20260817 VALUES ('2002',        'CCSR', '仓储收入');      -- 普通仓室内仓租
+INSERT INTO NGWL_TEST_SYSTEM.SUBJECT_MIG_MAP_20260817 VALUES ('2003',        'CCSR', '仓储收入');      -- 临时仓储室内仓租
+INSERT INTO NGWL_TEST_SYSTEM.SUBJECT_MIG_MAP_20260817 VALUES ('2004',        'CCSR', '仓储收入');      -- 室外空地仓租
+INSERT INTO NGWL_TEST_SYSTEM.SUBJECT_MIG_MAP_20260817 VALUES ('TYLSCCSNCZ',  'CCSR', '仓储收入');      -- 临时仓储室内仓租(重复编码，本期仅重挂不停用)
+INSERT INTO NGWL_TEST_SYSTEM.SUBJECT_MIG_MAP_20260817 VALUES ('1001',        'PSSR', '配送收入');      -- 运费
+INSERT INTO NGWL_TEST_SYSTEM.SUBJECT_MIG_MAP_20260817 VALUES ('1007',        'ZZSR', '增值服务收入');  -- 装卸费
+INSERT INTO NGWL_TEST_SYSTEM.SUBJECT_MIG_MAP_20260817 VALUES ('2005',        'WYSR', '物业收入');      -- 电费
+INSERT INTO NGWL_TEST_SYSTEM.SUBJECT_MIG_MAP_20260817 VALUES ('2006',        'WYSR', '物业收入');      -- 水费
+COMMIT;
+
+
+-- ============================================================================
+-- 步骤 2 新增 5 个一级科目（费用类别）
+--   TOP_ORGANIZATION_ID 用步骤0.1盘出的 :ORG_ID（示例 2827）；
+--   SHOW_SEQ 排在现有科目之前（一级优先展示）；ACCOUNT_EXPENSE_TYPE=1 收入侧
+-- ============================================================================
+INSERT INTO NGWL_TEST_SYSTEM.EXPENSE_ACCOUNT
+    (TOP_ORGANIZATION_ID, SUBJECT_CODE, SUBJECT_NAME, SHOW_SEQ, FIRST_SUBJECT_FLAG,
+     UPPER_SUBJECT_CODE, UPPER_SUBJECT, STATUS, ACCOUNT_EXPENSE_TYPE, DEL_FLAG)
+VALUES
+    (2827, 'CCSR', '仓储收入',      1, 1, NULL, NULL, 1, 1, 1),
+    (2827, 'PSSR', '配送收入',      2, 1, NULL, NULL, 1, 1, 1),
+    (2827, 'ZZSR', '增值服务收入',  3, 1, NULL, NULL, 1, 1, 1),
+    (2827, 'WYSR', '物业收入',      4, 1, NULL, NULL, 1, 1, 1),
+    (2827, 'QT',   '其他',          9, 1, NULL, NULL, 1, 1, 1);
+COMMIT;
+
+
+-- ============================================================================
+-- 步骤 3 现有平级科目降为二级并挂到一级下（编码/名称不变，只改树关系）
+-- ============================================================================
+UPDATE NGWL_TEST_SYSTEM.EXPENSE_ACCOUNT EA
+SET (EA.FIRST_SUBJECT_FLAG, EA.UPPER_SUBJECT_CODE, EA.UPPER_SUBJECT) =
+    (SELECT 2, M.NEW_FIRST_CODE, M.NEW_FIRST_NAME
+       FROM NGWL_TEST_SYSTEM.SUBJECT_MIG_MAP_20260817 M
+      WHERE M.OLD_CODE = EA.SUBJECT_CODE)
+WHERE EXISTS (SELECT 1 FROM NGWL_TEST_SYSTEM.SUBJECT_MIG_MAP_20260817 M
+               WHERE M.OLD_CODE = EA.SUBJECT_CODE);
+COMMIT;
+-- 验证：SELECT * FROM ... WHERE FIRST_SUBJECT_FLAG=2 AND UPPER_SUBJECT_CODE IS NULL;  -- 应为 0 行
+
+
+-- ============================================================================
+-- 步骤 4 刷历史冗余字段（6 张表，模式一致：旧一级 → 新二级，挂新一级）
+--   只动 FIRST_SUBJECT_CODE 命中映射且 SECOND_SUBJECT_CODE 为空的行（平级时期的存量）
+-- ============================================================================
+-- 4.1 计费流水（报表取数表，最重要）
+MERGE INTO NGWL_TEST_BMS.BILLING_STATEMENT BS
+USING NGWL_TEST_SYSTEM.SUBJECT_MIG_MAP_20260817 M
+ON (BS.FIRST_SUBJECT_CODE = M.OLD_CODE AND BS.SECOND_SUBJECT_CODE IS NULL)
+WHEN MATCHED THEN UPDATE SET
+    BS.SECOND_SUBJECT_CODE = M.OLD_CODE,
+    BS.SECOND_SUBJECT_NAME = (SELECT EA.SUBJECT_NAME FROM NGWL_TEST_SYSTEM.EXPENSE_ACCOUNT EA WHERE EA.SUBJECT_CODE = M.OLD_CODE),
+    BS.FIRST_SUBJECT_CODE  = M.NEW_FIRST_CODE,
+    BS.FIRST_SUBJECT_NAME  = M.NEW_FIRST_NAME;
+COMMIT;
+
+-- 4.2 业务单据
+MERGE INTO NGWL_TEST_BMS.BUSINESS_DOCUMENT BD
+USING NGWL_TEST_SYSTEM.SUBJECT_MIG_MAP_20260817 M
+ON (BD.FIRST_SUBJECT_CODE = M.OLD_CODE AND BD.SECOND_SUBJECT_CODE IS NULL)
+WHEN MATCHED THEN UPDATE SET
+    BD.SECOND_SUBJECT_CODE = M.OLD_CODE,
+    BD.SECOND_SUBJECT_NAME = (SELECT EA.SUBJECT_NAME FROM NGWL_TEST_SYSTEM.EXPENSE_ACCOUNT EA WHERE EA.SUBJECT_CODE = M.OLD_CODE),
+    BD.FIRST_SUBJECT_CODE  = M.NEW_FIRST_CODE,
+    BD.FIRST_SUBJECT_NAME  = M.NEW_FIRST_NAME;
+COMMIT;
+
+-- 4.3 账单明细
+MERGE INTO NGWL_TEST_BMS.BILL_DETAIL BDL
+USING NGWL_TEST_SYSTEM.SUBJECT_MIG_MAP_20260817 M
+ON (BDL.FIRST_SUBJECT_CODE = M.OLD_CODE AND BDL.SECOND_SUBJECT_CODE IS NULL)
+WHEN MATCHED THEN UPDATE SET
+    BDL.SECOND_SUBJECT_CODE = M.OLD_CODE,
+    BDL.SECOND_SUBJECT_NAME = (SELECT EA.SUBJECT_NAME FROM NGWL_TEST_SYSTEM.EXPENSE_ACCOUNT EA WHERE EA.SUBJECT_CODE = M.OLD_CODE),
+    BDL.FIRST_SUBJECT_CODE  = M.NEW_FIRST_CODE,
+    BDL.FIRST_SUBJECT_NAME  = M.NEW_FIRST_NAME;
+COMMIT;
+
+-- 4.4 计费规则
+MERGE INTO NGWL_TEST_BMS.BILLING_RULES BR
+USING NGWL_TEST_SYSTEM.SUBJECT_MIG_MAP_20260817 M
+ON (BR.FIRST_SUBJECT_CODE = M.OLD_CODE AND BR.SECOND_SUBJECT_CODE IS NULL)
+WHEN MATCHED THEN UPDATE SET
+    BR.SECOND_SUBJECT_CODE = M.OLD_CODE,
+    BR.SECOND_SUBJECT_NAME = (SELECT EA.SUBJECT_NAME FROM NGWL_TEST_SYSTEM.EXPENSE_ACCOUNT EA WHERE EA.SUBJECT_CODE = M.OLD_CODE),
+    BR.FIRST_SUBJECT_CODE  = M.NEW_FIRST_CODE,
+    BR.FIRST_SUBJECT_NAME  = M.NEW_FIRST_NAME;
+COMMIT;
+
+-- 4.5 任务流转记录
+MERGE INTO NGWL_TEST_BMS.TASK_FLOW_RECORDS TF
+USING NGWL_TEST_SYSTEM.SUBJECT_MIG_MAP_20260817 M
+ON (TF.FIRST_SUBJECT_CODE = M.OLD_CODE AND TF.SECOND_SUBJECT_CODE IS NULL)
+WHEN MATCHED THEN UPDATE SET
+    TF.SECOND_SUBJECT_CODE = M.OLD_CODE,
+    TF.SECOND_SUBJECT_NAME = (SELECT EA.SUBJECT_NAME FROM NGWL_TEST_SYSTEM.EXPENSE_ACCOUNT EA WHERE EA.SUBJECT_CODE = M.OLD_CODE),
+    TF.FIRST_SUBJECT_CODE  = M.NEW_FIRST_CODE,
+    TF.FIRST_SUBJECT_NAME  = M.NEW_FIRST_NAME;
+COMMIT;
+
+-- 4.6 合同明细（在 system 库；影响进行中的合同计费展示，不影响金额计算）
+MERGE INTO NGWL_TEST_SYSTEM.CONTRACT_MANAGE_DETAIL CD
+USING NGWL_TEST_SYSTEM.SUBJECT_MIG_MAP_20260817 M
+ON (CD.FIRST_SUBJECT_CODE = M.OLD_CODE AND CD.SECOND_SUBJECT_CODE IS NULL)
+WHEN MATCHED THEN UPDATE SET
+    CD.SECOND_SUBJECT_CODE = M.OLD_CODE,
+    CD.SECOND_SUBJECT_NAME = (SELECT EA.SUBJECT_NAME FROM NGWL_TEST_SYSTEM.EXPENSE_ACCOUNT EA WHERE EA.SUBJECT_CODE = M.OLD_CODE),
+    CD.FIRST_SUBJECT_CODE  = M.NEW_FIRST_CODE,
+    CD.FIRST_SUBJECT_NAME  = M.NEW_FIRST_NAME;
+COMMIT;
+
+
+-- ============================================================================
+-- 步骤 5 验证（全部只读）
+-- ============================================================================
+-- 5.1 科目树：5 个一级 + 9 个二级，二级全部有上级
+SELECT FIRST_SUBJECT_FLAG, SUBJECT_CODE, SUBJECT_NAME, UPPER_SUBJECT_CODE, STATUS
+FROM NGWL_TEST_SYSTEM.EXPENSE_ACCOUNT
+WHERE SUBJECT_CODE IN ('CCSR','PSSR','ZZSR','WYSR','QT','2001','2002','2003','2004','TYLSCCSNCZ','1001','1007','2005','2006')
+ORDER BY FIRST_SUBJECT_FLAG, UPPER_SUBJECT_CODE, SUBJECT_CODE;
+
+-- 5.2 报表口径守恒：刷数前后按月总金额必须一致（金额只挪科目不增减）
+SELECT SUBSTR(TO_CHAR(BUSINESS_DATE,'YYYY-MM'),1,7) AS YM,
+       FIRST_SUBJECT_NAME, SECOND_SUBJECT_NAME, SUM(BILLING_AMOUNT) AS AMT
+FROM NGWL_TEST_BMS.BILLING_STATEMENT
+WHERE BILLING_STATE IN (2,3) AND RED_FLUSH_STATE = 1 AND DEL_FLAG = 1 AND ACCOUNT_EXPENSE_TYPE = 1
+GROUP BY SUBSTR(TO_CHAR(BUSINESS_DATE,'YYYY-MM'),1,7), FIRST_SUBJECT_NAME, SECOND_SUBJECT_NAME
+ORDER BY 1, 2, 3;
+-- 与执行前同查询结果比对：合计列逐月相等；差异只应出现在科目归属列
+
+-- 5.3 无漏网：仍以旧编码当一级、二级为空的行应为 0
+SELECT COUNT(*) FROM NGWL_TEST_BMS.BILLING_STATEMENT
+WHERE SECOND_SUBJECT_CODE IS NULL AND FIRST_SUBJECT_CODE IN ('2001','2002','2003','2004','TYLSCCSNCZ','1001','1007','2005','2006');
+
+-- 5.4 新推送回归：迁移后触发一次租赁出账/装卸费推送，检查 billing_statement 新行
+--     FIRST_SUBJECT_NAME='仓储收入'、SECOND_SUBJECT_NAME='临时仓储室内仓租' 即为解析正确
+
+
+-- ============================================================================
+-- 回滚（仅在验证失败时）
+-- ============================================================================
+-- 1) 恢复科目树：
+-- MERGE INTO NGWL_TEST_SYSTEM.EXPENSE_ACCOUNT EA
+-- USING NGWL_TEST_SYSTEM.EXPENSE_ACCOUNT_BAK_20260817 B
+-- ON (EA.EXPENSE_ACCOUNT_ID = B.EXPENSE_ACCOUNT_ID)
+-- WHEN MATCHED THEN UPDATE SET
+--     EA.FIRST_SUBJECT_FLAG = B.FIRST_SUBJECT_FLAG,
+--     EA.UPPER_SUBJECT_CODE = B.UPPER_SUBJECT_CODE,
+--     EA.UPPER_SUBJECT      = B.UPPER_SUBJECT;
+-- 删除新增一级：DELETE FROM NGWL_TEST_SYSTEM.EXPENSE_ACCOUNT WHERE SUBJECT_CODE IN ('CCSR','PSSR','ZZSR','WYSR','QT');
+-- 2) 恢复流水科目：
+-- MERGE INTO NGWL_TEST_BMS.BILLING_STATEMENT BS
+-- USING NGWL_TEST_BMS.SUBJ_BAK_20260817 B
+-- ON (BS.BILLING_STATEMENT_ID = B.BILLING_STATEMENT_ID)
+-- WHEN MATCHED THEN UPDATE SET
+--     BS.FIRST_SUBJECT_CODE = B.FIRST_SUBJECT_CODE, BS.FIRST_SUBJECT_NAME = B.FIRST_SUBJECT_NAME,
+--     BS.SECOND_SUBJECT_CODE = B.SECOND_SUBJECT_CODE, BS.SECOND_SUBJECT_NAME = B.SECOND_SUBJECT_NAME;
+-- COMMIT;
+
+
+-- ============================================================================
+-- 备注
+-- 1. TYLSCCSNCZ 与 2003 同名重复科目：本期仅同样重挂为"仓储收入"二级（报表按名称归组已合并成一行）。
+--    彻底去重（改 LEASE/合同引用 → 停用 TYLSCCSNCZ）作为后续主数据治理，引用量见步骤 0.3。
+-- 2. 模板中"散租/固定出租"二级口径：现有科目按仓库类型命名（恒温仓/普通仓/室外空地/临时仓储），
+--    仅凭编码无法区分计费模式，本期保持原名挂二级；若业务要求改成散租/固定出租口径，
+--    需结合 LEASE.LEASE_TYPE(整租/散租) 对仓租流水逐一判定后改映射表重跑，属二期。
+-- 3. 新一级编码 CCSR/PSSR/ZZSR/WYSR/QT 为建议值，上线前与业务/NC 对账确认，改动需同步步骤1/2。
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