已完成用户APP首期功能开发

交付用户端首期页面、配套接口、后台资源及测试文档。用户APP构建、静态分析和三个管理后台构建通过；完整测试仍有2项失败，后端模型注释检查未通过，详见交付记录。

backend/api/internal/logic/common/wallet_bills.go

@@ -0,0 +1,78 @@
+// 功能描述：当前钱包账单的白名单输出、收支筛选和游标分页；版本：1.0.0。
+package common
+
+import (
+	"strconv"
+
+	"git.apinb.com/bsm-sdk/core/errcode"
+	"git.apinb.com/bsm-sdk/core/infra"
+	"git.apinb.com/heqiapp/platforms/backend/api/internal/impl"
+	"git.apinb.com/heqiapp/platforms/backend/api/internal/models"
+	"github.com/gin-gonic/gin"
+)
+
+// ListWalletBills 仅按当前主体钱包读取，不允许请求参数覆盖归属；旧records接口保持兼容。
+func ListWalletBills(client string) gin.HandlerFunc {
+	return func(ctx *gin.Context) {
+		direction := ctx.Query("direction")
+		if direction != "" && direction != "income" && direction != "expense" {
+			infra.Response.Error(ctx, errcode.ErrInvalidArgument)
+			return
+		}
+		var before uint64
+		if raw := ctx.Query("cursor"); raw != "" {
+			var err error
+			before, err = strconv.ParseUint(raw, 10, 64)
+			if err != nil || before == 0 {
+				infra.Response.Error(ctx, errcode.ErrInvalidArgument)
+				return
+			}
+		}
+		owner, ok := currentOwner(ctx, client)
+		if !ok {
+			return
+		}
+		wallet, err := ensureWallet(impl.DBService, owner)
+		if err != nil {
+			infra.Response.Error(ctx, err)
+			return
+		}
+		query := impl.DBService.Where("wallet_basic_id = ?", wallet.ID)
+		if direction != "" {
+			// 旧种子使用in，当前记账使用income；读取兼容，不重写历史资金流水。
+			if direction == "income" {
+				query = query.Where("direction IN ?", []string{"income", "in"})
+			} else {
+				query = query.Where("direction = ?", direction)
+			}
+		}
+		if before != 0 {
+			query = query.Where("id < ?", before)
+		}
+		var records []models.WalletRecord
+		// 固定按入账序号倒序，新增流水不会导致后续页重复或错位。
+		if err := query.Order("id desc").Limit(51).Find(&records).Error; err != nil {
+			infra.Response.Error(ctx, err)
+			return
+		}
+		next := ""
+		if len(records) > 50 {
+			records = records[:50]
+			next = strconv.FormatUint(records[49].ID, 10)
+		}
+		items := make([]gin.H, 0, len(records))
+		for _, record := range records {
+			flow := record.Direction
+			if flow == "in" {
+				flow = "income"
+			}
+			items = append(items, gin.H{
+				"identity": record.Identity, "record_no": record.RecordNo,
+				"direction": flow, "trade_type": record.TradeType,
+				"amount": record.Amount, "fee": record.Fee, "balance_after": record.BalanceAfter,
+				"created_at": record.CreatedAt, "pay_channel": record.PayChannel,
+			})
+		}
+		infra.Response.Success(ctx, gin.H{"items": items, "next_cursor": next})
+	}
+}