diff --git a/lib/data/repositories/account_repository.dart b/lib/data/repositories/account_repository.dart
index 7ea4923..8b19ea0 100644
--- a/lib/data/repositories/account_repository.dart
+++ b/lib/data/repositories/account_repository.dart
@@ -87,6 +87,18 @@ abstract class AccountRepository {
   /// 检查账户是否有交易记录
   Future<bool> hasTransactions(int accountId);
 
+  /// 创建账户平账交易
+  /// [accountId] 账户ID
+  /// [ledgerId] 账本ID
+  /// [amount] 平账金额（正数表示增加余额，负数表示减少余额）
+  /// [note] 备注信息
+  Future<int> createAdjustmentTransaction({
+    required int accountId,
+    required int ledgerId,
+    required double amount,
+    String? note,
+  });
+
   /// 响应式监听账户信息变化
   Stream<Account?> watchAccount(int accountId);
 
diff --git a/lib/data/repositories/cloud/cloud_account_repository.dart b/lib/data/repositories/cloud/cloud_account_repository.dart
index 0a4cba3..ed395e0 100644
--- a/lib/data/repositories/cloud/cloud_account_repository.dart
+++ b/lib/data/repositories/cloud/cloud_account_repository.dart
@@ -263,6 +263,11 @@ class CloudAccountRepository implements AccountRepository {
         if (toAccountId == accountId) {
           balance += amount;
         }
+      } else if (type == 'adjustment') {
+        // 平账交易：根据金额的正负来决定增加或减少余额
+        if (tx['account_id'] == accountId) {
+          balance += amount;
+        }
       }
     }
 
@@ -298,6 +303,9 @@ class CloudAccountRepository implements AccountRepository {
         balance += amount;
       } else if (type == 'expense') {
         balance -= amount;
+      } else if (type == 'adjustment') {
+        // 平账交易：根据金额的正负来决定增加或减少余额
+        balance += amount;
       }
     }
 
@@ -592,4 +600,14 @@ class CloudAccountRepository implements AccountRepository {
 
     return results.map((row) => _accountFromJson(row)).toList();
   }
+
+  @override
+  Future<int> createAdjustmentTransaction({
+    required int accountId,
+    required int ledgerId,
+    required double amount,
+    String? note,
+  }) async {
+    throw UnimplementedError('云端平账交易创建暂不支持');
+  }
 }
diff --git a/lib/data/repositories/cloud/cloud_ledger_repository.dart b/lib/data/repositories/cloud/cloud_ledger_repository.dart
index 9d0db72..6a394b3 100644
--- a/lib/data/repositories/cloud/cloud_ledger_repository.dart
+++ b/lib/data/repositories/cloud/cloud_ledger_repository.dart
@@ -182,6 +182,9 @@ class CloudLedgerRepository implements LedgerRepository {
         balance += amount;
       } else if (type == 'expense') {
         balance -= amount;
+      } else if (type == 'adjustment') {
+        // 平账交易：根据金额的正负来决定增加或减少余额
+        balance += amount;
       }
       // transfer 不影响总余额
     }
diff --git a/lib/data/repositories/cloud/cloud_repository.dart b/lib/data/repositories/cloud/cloud_repository.dart
index 7f9c4fb..e3db6c1 100644
--- a/lib/data/repositories/cloud/cloud_repository.dart
+++ b/lib/data/repositories/cloud/cloud_repository.dart
@@ -606,6 +606,20 @@ class CloudRepository extends BaseRepository {
   Stream<List<Transaction>> watchAccountTransactions(int accountId) =>
       _account.watchAccountTransactions(accountId);
 
+  @override
+  Future<int> createAdjustmentTransaction({
+    required int accountId,
+    required int ledgerId,
+    required double amount,
+    String? note,
+  }) =>
+      _account.createAdjustmentTransaction(
+        accountId: accountId,
+        ledgerId: ledgerId,
+        amount: amount,
+        note: note,
+      );
+
   // Statistics Repository 方法
   @override
   Future<List<({int? id, String name, String? icon, double total})>>
diff --git a/lib/data/repositories/local/local_account_repository.dart b/lib/data/repositories/local/local_account_repository.dart
index 65f9c95..d9f6861 100644
--- a/lib/data/repositories/local/local_account_repository.dart
+++ b/lib/data/repositories/local/local_account_repository.dart
@@ -144,6 +144,9 @@ class LocalAccountRepository implements AccountRepository {
       } else if (t.type == 'transfer') {
         // 作为转出账户
         balance -= t.amount;
+      } else if (t.type == 'adjustment') {
+        // 平账交易：根据金额的正负来决定增加或减少余额
+        balance += t.amount;
       }
     }
 
@@ -181,6 +184,9 @@ class LocalAccountRepository implements AccountRepository {
           balance -= tx.amount;
         } else if (tx.type == 'transfer') {
           balance -= tx.amount;
+        } else if (tx.type == 'adjustment') {
+          // 平账交易：根据金额的正负来决定增加或减少余额
+          balance += tx.amount;
         }
       } else if (tx.toAccountId == accountId) {
         // 作为转入账户（转账）
@@ -210,6 +216,9 @@ class LocalAccountRepository implements AccountRepository {
           balance -= tx.amount;
         } else if (tx.type == 'transfer') {
           balance -= tx.amount;
+        } else if (tx.type == 'adjustment') {
+          // 平账交易：根据金额的正负来决定增加或减少余额
+          balance += tx.amount;
         }
       } else if (tx.toAccountId == accountId) {
         // 作为转入账户（转账）
@@ -463,4 +472,34 @@ class LocalAccountRepository implements AccountRepository {
           ..where((a) => a.id.isIn(accountIds)))
         .get();
   }
+
+  @override
+  Future<int> createAdjustmentTransaction({
+    required int accountId,
+    required int ledgerId,
+    required double amount,
+    String? note,
+  }) async {
+    logger.info('AccountAdjustment',
+        '📝 创建平账交易: accountId=$accountId, ledgerId=$ledgerId, amount=$amount, note=$note');
+
+    try {
+      final transactionId =
+          await db.into(db.transactions).insert(TransactionsCompanion.insert(
+                ledgerId: ledgerId,
+                type: 'adjustment',
+                amount: amount.abs(),
+                accountId: d.Value(accountId),
+                categoryId: const d.Value(null),
+                happenedAt: d.Value(DateTime.now()),
+                note: d.Value(note),
+              ));
+
+      logger.info('AccountAdjustment', '✅ 平账交易创建成功！ID=$transactionId');
+      return transactionId;
+    } catch (e, stack) {
+      logger.error('AccountAdjustment', '❌ 创建平账交易失败', e, stack);
+      rethrow;
+    }
+  }
 }
diff --git a/lib/data/repositories/local/local_ledger_repository.dart b/lib/data/repositories/local/local_ledger_repository.dart
index dc5391f..f29fa4a 100644
--- a/lib/data/repositories/local/local_ledger_repository.dart
+++ b/lib/data/repositories/local/local_ledger_repository.dart
@@ -118,6 +118,9 @@ class LocalLedgerRepository implements LedgerRepository {
         balance += t.amount;
       } else if (t.type == 'expense') {
         balance -= t.amount;
+      } else if (t.type == 'adjustment') {
+        // 平账交易：根据金额的正负来决定增加或减少余额
+        balance += t.amount;
       }
       // transfer 不影响总余额
     }
diff --git a/lib/data/repositories/local/local_repository.dart b/lib/data/repositories/local/local_repository.dart
index 6093e39..4daf1cb 100644
--- a/lib/data/repositories/local/local_repository.dart
+++ b/lib/data/repositories/local/local_repository.dart
@@ -635,6 +635,20 @@ class LocalRepository extends BaseRepository {
   Stream<List<Transaction>> watchAccountTransactions(int accountId) =>
       _accountRepo.watchAccountTransactions(accountId);
 
+  @override
+  Future<int> createAdjustmentTransaction({
+    required int accountId,
+    required int ledgerId,
+    required double amount,
+    String? note,
+  }) =>
+      _accountRepo.createAdjustmentTransaction(
+        accountId: accountId,
+        ledgerId: ledgerId,
+        amount: amount,
+        note: note,
+      );
+
   @override
   Future<void> batchInsertAccounts(List<AccountsCompanion> accounts) =>
       _accountRepo.batchInsertAccounts(accounts);
diff --git a/lib/l10n/app_en.arb b/lib/l10n/app_en.arb
index 21be982..e02aaf2 100644
--- a/lib/l10n/app_en.arb
+++ b/lib/l10n/app_en.arb
@@ -1499,6 +1499,9 @@
   "accountTypeOther": "Other",
   "accountInitialBalance": "Initial Balance",
   "accountInitialBalanceHint": "Enter initial balance (optional)",
+  "accountBalanceCurrent": "Current",
+  "accountBalanceTarget": "Enter target balance",
+  "accountAdjustmentHint": "Enter actual balance, system will auto-create adjustment record",
   "accountDeleteWarningTitle": "Confirm Delete",
   "accountDeleteWarningMessage": "This account has {count} related transactions. After deletion, account information in transaction records will be cleared. Confirm deletion?",
   "@accountDeleteWarningMessage": {
diff --git a/lib/l10n/app_localizations.dart b/lib/l10n/app_localizations.dart
index bfd8046..a8ab3cf 100644
--- a/lib/l10n/app_localizations.dart
+++ b/lib/l10n/app_localizations.dart
@@ -6570,6 +6570,24 @@ abstract class AppLocalizations {
   /// **'Enter initial balance (optional)'**
   String get accountInitialBalanceHint;
 
+  /// No description provided for @accountBalanceCurrent.
+  ///
+  /// In en, this message translates to:
+  /// **'Current'**
+  String get accountBalanceCurrent;
+
+  /// No description provided for @accountBalanceTarget.
+  ///
+  /// In en, this message translates to:
+  /// **'Enter target balance'**
+  String get accountBalanceTarget;
+
+  /// No description provided for @accountAdjustmentHint.
+  ///
+  /// In en, this message translates to:
+  /// **'Enter actual balance, system will auto-create adjustment record'**
+  String get accountAdjustmentHint;
+
   /// No description provided for @accountDeleteWarningTitle.
   ///
   /// In en, this message translates to:
diff --git a/lib/l10n/app_localizations_en.dart b/lib/l10n/app_localizations_en.dart
index f966e63..660fc2b 100644
--- a/lib/l10n/app_localizations_en.dart
+++ b/lib/l10n/app_localizations_en.dart
@@ -3459,6 +3459,16 @@ class AppLocalizationsEn extends AppLocalizations {
   @override
   String get accountInitialBalanceHint => 'Enter initial balance (optional)';
 
+  @override
+  String get accountBalanceCurrent => 'Current';
+
+  @override
+  String get accountBalanceTarget => 'Enter target balance';
+
+  @override
+  String get accountAdjustmentHint =>
+      'Enter actual balance, system will auto-create adjustment record';
+
   @override
   String get accountDeleteWarningTitle => 'Confirm Delete';
 
diff --git a/lib/l10n/app_localizations_zh.dart b/lib/l10n/app_localizations_zh.dart
index c431e9a..d1dab99 100644
--- a/lib/l10n/app_localizations_zh.dart
+++ b/lib/l10n/app_localizations_zh.dart
@@ -3459,6 +3459,15 @@ class AppLocalizationsZh extends AppLocalizations {
   @override
   String get accountInitialBalanceHint => '请输入初始资金（可选）';
 
+  @override
+  String get accountBalanceCurrent => '当前';
+
+  @override
+  String get accountBalanceTarget => '输入目标余额';
+
+  @override
+  String get accountAdjustmentHint => '输入实际余额，系统将自动创建平账记录';
+
   @override
   String get accountDeleteWarningTitle => '确认删除';
 
diff --git a/lib/l10n/app_zh.arb b/lib/l10n/app_zh.arb
index f7c6dfc..aa324d9 100644
--- a/lib/l10n/app_zh.arb
+++ b/lib/l10n/app_zh.arb
@@ -1395,6 +1395,9 @@
   "accountTypeOther": "其他",
   "accountInitialBalance": "初始资金",
   "accountInitialBalanceHint": "请输入初始资金（可选）",
+  "accountBalanceCurrent": "当前",
+  "accountBalanceTarget": "输入目标余额",
+  "accountAdjustmentHint": "输入实际余额，系统将自动创建平账记录",
   "accountDeleteWarningTitle": "确认删除",
   "accountDeleteWarningMessage": "该账户有 {count} 笔关联交易，删除后交易记录中的账户信息将被清空。确认删除吗？",
   "@accountDeleteWarningMessage": {
diff --git a/lib/pages/account/account_edit_page.dart b/lib/pages/account/account_edit_page.dart
index 5ddbd1d..8bc3bf0 100644
--- a/lib/pages/account/account_edit_page.dart
+++ b/lib/pages/account/account_edit_page.dart
@@ -34,6 +34,7 @@ class _AccountEditPageState extends ConsumerState<AccountEditPage> {
   bool _saving = false;
   bool _isNameDuplicate = false;
   String? _nameErrorText;
+  double? _currentBalance; // 当前账户余额
 
   // 预设账户类型
   static const List<String> accountTypes = [
@@ -49,14 +50,31 @@ class _AccountEditPageState extends ConsumerState<AccountEditPage> {
   void initState() {
     super.initState();
     _nameController = TextEditingController(text: widget.account?.name ?? '');
-    _initialBalanceController = TextEditingController(
-      text: widget.account?.initialBalance != null &&
-              widget.account!.initialBalance != 0.0
-          ? widget.account!.initialBalance.toStringAsFixed(2)
-          : '',
-    );
     _selectedType = widget.account?.type ?? 'cash';
     _selectedCurrency = widget.account?.currency ?? 'CNY';
+
+    _initialBalanceController = TextEditingController();
+
+    // 编辑模式：加载当前余额
+    if (isEditing) {
+      _currentBalance = null;
+      _loadCurrentBalance();
+    } else {
+      _currentBalance = null;
+    }
+  }
+
+  Future<void> _loadCurrentBalance() async {
+    if (!isEditing) return;
+
+    final repo = ref.read(repositoryProvider);
+    final balance = await repo.getAccountBalance(widget.account!.id);
+    if (mounted) {
+      setState(() {
+        _currentBalance = balance;
+        _initialBalanceController.text = balance.toStringAsFixed(2);
+      });
+    }
   }
 
   @override
@@ -307,7 +325,7 @@ class _AccountEditPageState extends ConsumerState<AccountEditPage> {
 
                   SizedBox(height: 8.0.scaled(context, ref)),
 
-                  // 初始资金
+                  // 账户余额
                   SectionCard(
                     margin: EdgeInsets.zero,
                     child: Padding(
@@ -315,19 +333,36 @@ class _AccountEditPageState extends ConsumerState<AccountEditPage> {
                       child: Column(
                         crossAxisAlignment: CrossAxisAlignment.start,
                         children: [
-                          Text(
-                            l10n.accountInitialBalance,
-                            style: TextStyle(
-                              fontSize: 14,
-                              fontWeight: FontWeight.w600,
-                              color: BeeTokens.textPrimary(context),
-                            ),
+                          Row(
+                            mainAxisAlignment: MainAxisAlignment.spaceBetween,
+                            children: [
+                              Text(
+                                isEditing
+                                    ? l10n.accountBalance
+                                    : l10n.accountInitialBalance,
+                                style: TextStyle(
+                                  fontSize: 14,
+                                  fontWeight: FontWeight.w600,
+                                  color: BeeTokens.textPrimary(context),
+                                ),
+                              ),
+                              if (isEditing && _currentBalance != null)
+                                Text(
+                                  '${l10n.accountBalanceCurrent}: ¥${_currentBalance!.toStringAsFixed(2)}',
+                                  style: TextStyle(
+                                    fontSize: 12,
+                                    color: Colors.grey[600],
+                                  ),
+                                ),
+                            ],
                           ),
                           SizedBox(height: 12.0.scaled(context, ref)),
                           TextFormField(
                             controller: _initialBalanceController,
                             decoration: InputDecoration(
-                              hintText: l10n.accountInitialBalanceHint,
+                              hintText: isEditing
+                                  ? l10n.accountBalanceTarget
+                                  : l10n.accountInitialBalanceHint,
                               hintStyle: TextStyle(color: Colors.grey[400]),
                               prefixText: '¥ ',
                               prefixStyle: TextStyle(
@@ -363,6 +398,16 @@ class _AccountEditPageState extends ConsumerState<AccountEditPage> {
                               return null;
                             },
                           ),
+                          SizedBox(height: 8.0.scaled(context, ref)),
+                          // 平账提示
+                          if (isEditing)
+                            Text(
+                              l10n.accountAdjustmentHint,
+                              style: TextStyle(
+                                fontSize: 12,
+                                color: Colors.grey[600],
+                              ),
+                            ),
                         ],
                       ),
                     ),
@@ -451,6 +496,20 @@ class _AccountEditPageState extends ConsumerState<AccountEditPage> {
           initialBalanceText.isEmpty ? 0.0 : double.parse(initialBalanceText);
 
       if (isEditing) {
+        // v1.15.0: 平账功能实现
+        // 计算当前账户余额
+        final currentBalance = await repo.getAccountBalance(widget.account!.id);
+        final difference = initialBalance - currentBalance;
+
+        // 如果有差额，创建平账交易
+        if (difference.abs() > 0.01) {
+          await repo.createAdjustmentTransaction(
+            accountId: widget.account!.id,
+            ledgerId: widget.ledgerId,
+            amount: difference,
+          );
+        }
+
         // 检查币种是否变化
         String? currencyToUpdate;
         if (_selectedCurrency != widget.account!.currency) {
@@ -471,12 +530,13 @@ class _AccountEditPageState extends ConsumerState<AccountEditPage> {
           currencyToUpdate = _selectedCurrency;
         }
 
+        // 更新账户信息（不更新 initialBalance）
         await repo.updateAccount(
           widget.account!.id,
           name: name,
           type: _selectedType,
           currency: currencyToUpdate,
-          initialBalance: initialBalance,
+          // initialBalance 不再更新，保持原值
         );
       } else {
         await repo.createAccount(
diff --git a/lib/widgets/biz/transaction_list.dart b/lib/widgets/biz/transaction_list.dart
index 189ff5e..9ea17bf 100644
--- a/lib/widgets/biz/transaction_list.dart
+++ b/lib/widgets/biz/transaction_list.dart
@@ -353,7 +353,7 @@ class TransactionListState extends ConsumerState<TransactionList> {
             final list = item.$3 as List<({Transaction t, Category? category})>;
             double dayIncome = 0, dayExpense = 0;
             for (final it in list) {
-              // 转账不计入收支统计
+              // 转账和平账不计入收支统计
               if (it.t.type == 'income') {
                 dayIncome += it.t.amount;
               }