diff --git a/src/common/oneos-web-approval/components/ApprovalCard.tsx b/src/common/oneos-web-approval/components/ApprovalCard.tsx
index 9836c25..b52a183 100644
--- a/src/common/oneos-web-approval/components/ApprovalCard.tsx
+++ b/src/common/oneos-web-approval/components/ApprovalCard.tsx
@@ -21,7 +21,7 @@ function statusClassName(status: ApprovalCardItem['status']): string {
 
 export function ApprovalCard({ item, selected = false, onClick }: ApprovalCardProps) {
   const typeColor = getApprovalTypeColor(item.type);
-  const statusLabel = formatStatusLabel(item);
+  const statusLabel = item.statusLabel ?? formatStatusLabel(item);
 
   return (
     <article
@@ -75,11 +75,23 @@ export function ApprovalCard({ item, selected = false, onClick }: ApprovalCardPr
             ))}
           </div>
         ) : null}
+
+        {item.extraTags && item.extraTags.length > 0 ? (
+          <div className="ap-card__extra-tags">
+            {item.extraTags.map((tag) => (
+              <span key={`${item.id}-${tag}`} className="ap-card__extra-tag">
+                {tag}
+              </span>
+            ))}
+          </div>
+        ) : null}
       </div>
 
       <div className="ap-card__footer">
         <div className="ap-card__footer-meta">
-          {item.showInitiatorInFooter ? (
+          {item.initiatorSuffixInFooter ? (
+            <span className="ap-card__footer-text">{item.initiatedBy}发起</span>
+          ) : item.showInitiatorInFooter ? (
             <span className="ap-card__footer-text">发起人 {item.initiatedBy}</span>
           ) : null}
           <span className="ap-card__footer-text">
diff --git a/src/common/oneos-web-approval/components/ApprovalDetailPlaceholder.tsx b/src/common/oneos-web-approval/components/ApprovalDetailPlaceholder.tsx
index d4c700d..36fae93 100644
--- a/src/common/oneos-web-approval/components/ApprovalDetailPlaceholder.tsx
+++ b/src/common/oneos-web-approval/components/ApprovalDetailPlaceholder.tsx
@@ -21,6 +21,7 @@ import {
   getApprovalTypeLabel,
 } from '../config/approvalTypeConfig';
 import { InsuranceComparisonDetail } from './InsuranceComparisonDetail';
+import { LeaseBillingDetail } from './LeaseBillingDetail';
 
 const { Text, Title } = Typography;
 
@@ -56,6 +57,10 @@ export function ApprovalDetailPlaceholder({ item, onRefresh }: ApprovalDetailPla
     return <InsuranceComparisonDetail item={item} onRefresh={onRefresh} />;
   }
 
+  if (item.type === 'billing') {
+    return <LeaseBillingDetail item={item} onRefresh={onRefresh} />;
+  }
+
   const statusLabel = formatStatusLabel(item);
   const typeLabel = getApprovalTypeLabel(item.type);
 
diff --git a/src/common/oneos-web-approval/components/InsuranceComparisonDetail.tsx b/src/common/oneos-web-approval/components/InsuranceComparisonDetail.tsx
index ff49360..fb96aa1 100644
--- a/src/common/oneos-web-approval/components/InsuranceComparisonDetail.tsx
+++ b/src/common/oneos-web-approval/components/InsuranceComparisonDetail.tsx
@@ -73,7 +73,7 @@ function buildSummaryRows(item: ApprovalCardItem, comparisonNo: string) {
     { label: '当前审批人', value: item.currentApprover ?? '-' },
     { label: '保险公司数量', value: companyCount },
     { label: '采购险种', value: insuranceType },
-    { label: '中选保险公司', value: item.subtitle?.replace(/^中选：/, '') ?? '-' },
+    { label: '中选保险公司', value: item.subtitle ?? '-' },
   ];
 }
 
@@ -96,7 +96,7 @@ function buildVehicleRows(item: ApprovalCardItem): VehicleRow[] {
 }
 
 function buildQuoteRows(item: ApprovalCardItem): QuoteRow[] {
-  const winner = item.subtitle?.replace(/^中选：/, '') ?? '国元农业保险上海分公司';
+  const winner = item.subtitle ?? '国元农业保险上海分公司';
   const finalAmount = getFact(item, '最终报价').replace('¥', '');
 
   return [
diff --git a/src/common/oneos-web-approval/components/LeaseBillingDetail.tsx b/src/common/oneos-web-approval/components/LeaseBillingDetail.tsx
new file mode 100644
index 0000000..96f41d1
--- /dev/null
+++ b/src/common/oneos-web-approval/components/LeaseBillingDetail.tsx
@@ -0,0 +1,290 @@
+import React, { useState } from 'react';
+import {
+  Avatar,
+  Button,
+  Empty,
+  Space,
+  Table,
+  Tabs,
+  Tag,
+  Timeline,
+  Typography,
+} from 'antd';
+import type { ColumnsType } from 'antd/es/table';
+import {
+  CheckCircleOutlined,
+  ClockCircleOutlined,
+  CopyOutlined,
+  ReloadOutlined,
+  UserOutlined,
+} from '@ant-design/icons';
+import type { ApprovalCardItem } from '../types';
+import { formatStatusLabel, getApprovalTypeLabel } from '../config/approvalTypeConfig';
+
+const { Text, Title } = Typography;
+
+export interface LeaseBillingDetailProps {
+  item: ApprovalCardItem;
+  onRefresh?: () => void;
+}
+
+function getFact(item: ApprovalCardItem, label: string): string {
+  return item.keyFacts?.find((fact) => fact.label === label)?.value ?? '-';
+}
+
+function parseBillingCycle(text: string) {
+  const normalized = text.replace('·', ' ').trim();
+  const periodMatch = normalized.match(/第\d+期/);
+  const period = periodMatch?.[0] ?? '-';
+  const fullDateMatch = normalized.match(/(\d{4}-\d{2}-\d{2})至(\d{4}-\d{2}-\d{2})/);
+  if (fullDateMatch) {
+    return { period, startDate: fullDateMatch[1], endDate: fullDateMatch[2] };
+  }
+  const rangeMatch = normalized.match(/(\d{2}-\d{2})至(\d{2}-\d{2})/);
+  const startDate = rangeMatch ? `2026-${rangeMatch[1]}` : '-';
+  const endDate = rangeMatch ? `2026-${rangeMatch[2]}` : '-';
+  return { period, startDate, endDate };
+}
+
+function parseAmount(value: string): string {
+  return value.replace(/[¥,]/g, '').trim() || '0.00';
+}
+
+function buildBillNo(item: ApprovalCardItem): string {
+  const seq = item.id.replace(/\D/g, '').padStart(16, '0');
+  return `207${seq}994`;
+}
+
+interface BillDetailRow {
+  key: string;
+  index: number;
+  brand: string;
+  model: string;
+  plateNo: string;
+  rentReceivable: string;
+  rentReceived: string;
+  rentRemark: string;
+  waivedAmount: string;
+  depositReceivable: string;
+}
+
+function buildBillDetailRows(item: ApprovalCardItem): BillDetailRow[] {
+  const vehicleCount = Number(getFact(item, '计费车辆数量').match(/(\d+)/)?.[1] ?? 2);
+  const amount = parseAmount(getFact(item, '应收款总额'));
+  const receivedAmount = parseAmount(getFact(item, '实收款总额'));
+  const perVehicleReceivable = (Number(amount) / vehicleCount).toFixed(2);
+  const perVehicleReceived = (Number(receivedAmount) / vehicleCount).toFixed(2);
+
+  return Array.from({ length: vehicleCount }, (_, index) => ({
+    key: String(index + 1),
+    index: index + 1,
+    brand: '帕力安',
+    model: '4.5T 厢式货车',
+    plateNo: index === 0 ? '粤AGR9901' : '粤AGR9902',
+    rentReceivable: perVehicleReceivable,
+    rentReceived: perVehicleReceived,
+    rentRemark: '-',
+    waivedAmount: '0.00',
+    depositReceivable: '0.00',
+  }));
+}
+
+export function LeaseBillingDetail({ item, onRefresh }: LeaseBillingDetailProps) {
+  const [activeTab, setActiveTab] = useState('detail');
+  const billNo = buildBillNo(item);
+  const typeLabel = getApprovalTypeLabel(item.type);
+  const statusLabel = item.statusLabel ?? formatStatusLabel(item);
+  const cycle = parseBillingCycle(item.subtitle ?? '');
+  const receivableTotal = parseAmount(getFact(item, '应收款总额'));
+  const receivedTotal = parseAmount(getFact(item, '实收款总额'));
+  const invoicedTotal = parseAmount(getFact(item, '开票总额'));
+  const pendingInvoice = Math.max(Number(receivedTotal) - Number(invoicedTotal), 0).toFixed(2);
+  const billDetailRows = buildBillDetailRows(item);
+
+  const billInfoRows = [
+    { label: '合同编码', value: 'AUTO_REG_20260703105722' },
+    { label: '合同类型', value: '租赁合同' },
+    { label: '项目名称', value: item.projectName ?? '-' },
+    { label: '客户名称', value: item.title },
+    { label: '交车任务编码', value: '-' },
+    { label: '账单编码', value: `RS-ZD-${item.id.replace('ac-', '')}-${billNo.slice(-10)}` },
+    { label: '账单期数', value: cycle.period },
+    { label: '账单开始日期', value: cycle.startDate },
+    { label: '账单结束日期', value: cycle.endDate },
+  ];
+
+  const detailColumns: ColumnsType<BillDetailRow> = [
+    { title: '序号', dataIndex: 'index', width: 56, fixed: 'left' },
+    { title: '品牌', dataIndex: 'brand', width: 80 },
+    { title: '型号', dataIndex: 'model', width: 120 },
+    { title: '车牌号', dataIndex: 'plateNo', width: 100 },
+    { title: '应收车辆月租金', dataIndex: 'rentReceivable', width: 120 },
+    { title: '实收车辆月租金', dataIndex: 'rentReceived', width: 120 },
+    { title: '车辆租金备注', dataIndex: 'rentRemark', width: 110 },
+    { title: '减免金额', dataIndex: 'waivedAmount', width: 90 },
+    { title: '应收车辆保证金', dataIndex: 'depositReceivable', width: 120 },
+  ];
+
+  return (
+    <div className="ap-detail ap-detail--billing">
+      <div className="ap-detail__toolbar">
+        <Space size={8}>
+          <Text type="secondary">编号：</Text>
+          <Text copyable={{ icon: <CopyOutlined />, text: billNo }}>{billNo}</Text>
+        </Space>
+        <Button type="text" icon={<ReloadOutlined />} onClick={onRefresh}>
+          刷新
+        </Button>
+      </div>
+
+      <div className="ap-detail__header">
+        <div className="ap-detail__header-main">
+          <Title level={4} className="ap-detail__title">
+            {typeLabel}审批
+          </Title>
+          <span className="ap-detail__badge ap-detail__badge--pending">{statusLabel}</span>
+        </div>
+        <div className="ap-detail__meta">
+          <Space size={16} wrap>
+            <Space size={6}>
+              <Avatar size={24} icon={<UserOutlined />} />
+              <Text>{item.initiatedBy}</Text>
+            </Space>
+            <Space size={6}>
+              <Text type="secondary">流程分类</Text>
+              <Text>{typeLabel}</Text>
+            </Space>
+            <Space size={6}>
+              <ClockCircleOutlined style={{ color: '#8c8c8c' }} />
+              <Text type="secondary">提交时间</Text>
+              <Text>{item.initiatedAt}</Text>
+            </Space>
+          </Space>
+        </div>
+      </div>
+
+      <Tabs
+        activeKey={activeTab}
+        onChange={setActiveTab}
+        className="ap-detail__tabs"
+        items={[
+          {
+            key: 'detail',
+            label: '审批详情',
+            children: (
+              <div className="ap-detail__content">
+                <Text strong className="ap-detail__section-title">
+                  账单信息
+                </Text>
+                <table className="ap-insurance-summary ap-billing-summary">
+                  <tbody>
+                    {Array.from({ length: Math.ceil(billInfoRows.length / 3) }).map((_, rowIndex) => {
+                      const cells = billInfoRows.slice(rowIndex * 3, rowIndex * 3 + 3);
+                      return (
+                        <tr key={rowIndex}>
+                          {cells.map((cell) => (
+                            <React.Fragment key={cell.label}>
+                              <th>{cell.label}</th>
+                              <td>{cell.value}</td>
+                            </React.Fragment>
+                          ))}
+                          {cells.length < 3
+                            ? Array.from({ length: 3 - cells.length }).map((__, fillIndex) => (
+                                <React.Fragment key={`fill-${fillIndex}`}>
+                                  <th />
+                                  <td />
+                                </React.Fragment>
+                              ))
+                            : null}
+                        </tr>
+                      );
+                    })}
+                  </tbody>
+                </table>
+
+                <div className="ap-billing-detail-section">
+                  <Text strong className="ap-detail__section-title">
+                    账单明细
+                  </Text>
+                  <div className="ap-billing-totals">
+                    <span>
+                      应收款总额 <Text className="ap-billing-totals__value">{receivableTotal} 元</Text>
+                    </span>
+                    <span>
+                      实收款总额 <Text className="ap-billing-totals__value">{receivedTotal} 元</Text>
+                    </span>
+                    <span>
+                      开票总额 <Text className="ap-billing-totals__value">{invoicedTotal} 元</Text>
+                    </span>
+                    <span className="ap-billing-totals__meta">
+                      待开票 {pendingInvoice} 元
+                    </span>
+                  </div>
+                  <Table
+                    className="ap-insurance-table ap-billing-table"
+                    columns={detailColumns}
+                    dataSource={billDetailRows}
+                    pagination={false}
+                    size="small"
+                    scroll={{ x: 1100 }}
+                  />
+                </div>
+
+                <div className="ap-billing-timeline-section">
+                  <Text strong className="ap-detail__section-title">
+                    审批记录
+                  </Text>
+                  <Timeline
+                    className="ap-detail__timeline"
+                    items={[
+                      {
+                        color: 'gray',
+                        children: (
+                          <div className="ap-billing-timeline-item">
+                            <div className="ap-billing-timeline-head">
+                              <Text strong>财务经理审批</Text>
+                              <Tag>待审批</Tag>
+                            </div>
+                          </div>
+                        ),
+                      },
+                      {
+                        color: 'green',
+                        dot: <CheckCircleOutlined style={{ fontSize: 14 }} />,
+                        children: (
+                          <div className="ap-billing-timeline-item">
+                            <div className="ap-billing-timeline-head">
+                              <Text strong>发起审批</Text>
+                              <Tag color="success">通过</Tag>
+                            </div>
+                            <Text type="secondary">{item.initiatedBy}</Text>
+                            <Text type="secondary" className="ap-detail__timeline-time">
+                              {item.initiatedAt}
+                            </Text>
+                          </div>
+                        ),
+                      },
+                    ]}
+                  />
+                </div>
+              </div>
+            ),
+          },
+          {
+            key: 'flow',
+            label: '审批流程图',
+            children: (
+              <div className="ap-detail__flow-placeholder">
+                <Empty description="流程图占位，后续接入 BPM 流程引擎" />
+              </div>
+            ),
+          },
+        ]}
+      />
+
+      <div className="ap-detail__actions">
+        <Button>评论</Button>
+      </div>
+    </div>
+  );
+}
diff --git a/src/common/oneos-web-approval/data/mockApprovalCases.ts b/src/common/oneos-web-approval/data/mockApprovalCases.ts
index ffddfef..509da9d 100644
--- a/src/common/oneos-web-approval/data/mockApprovalCases.ts
+++ b/src/common/oneos-web-approval/data/mockApprovalCases.ts
@@ -27,18 +27,55 @@ export const MOCK_APPROVAL_CASES: ApprovalCardItem[] = [
     status: 'processing',
     listTab: 'initiated',
     title: '沪A51676F',
-    subtitle: '中选：国元农业保险上海分公司',
+    subtitle: '国元农业保险上海分公司',
     keyFacts: [
       { label: '采购险种', value: '商业险' },
       { label: '最终报价', value: '¥1000.00' },
       { label: '保险公司数量', value: '3家' },
       { label: '最晚付费日', value: '2026-08-09' },
     ],
-    currentApprover: '财务部-赵总',
+    currentApprover: '赵总',
     showInitiatorInFooter: true,
     initiatedBy: CURRENT_USER,
     initiatedAt: '2026-06-10 14:00',
   },
+  {
+    id: 'ac-24',
+    type: 'return_settlement',
+    status: 'processing',
+    listTab: 'initiated',
+    title: '粤AGR8536',
+    subtitle: '环迪新能源（广州）有限公司 · 荣达餐饮试-租赁帕力安4.5T',
+    keyFacts: [
+      { label: '应退还总额', value: '¥11,610.18', emphasis: true },
+      { label: '保证金总额', value: '¥10,000.00' },
+      { label: '待结算总额', value: '¥-1,610.18' },
+      { label: '应补缴总额', value: '¥0' },
+    ],
+    currentApprover: '赵总',
+    showInitiatorInFooter: true,
+    initiatedBy: CURRENT_USER,
+    initiatedAt: '2026-06-10 14:00',
+  },
+  {
+    id: 'ac-25',
+    type: 'billing',
+    status: 'processing',
+    listTab: 'initiated',
+    title: '嘉兴市振鑫物流有限公司',
+    subtitle: '第1期 · 2026-07-03至2026-07-31',
+    projectName: '浮云测试-0703-试用-1',
+    keyFacts: [
+      { label: '计费车辆数量', value: '2辆' },
+      { label: '应收款总额', value: '¥288.00', emphasis: true },
+      { label: '实收款总额', value: '¥288.00' },
+      { label: '开票总额', value: '¥244.00' },
+    ],
+    currentApprover: '赵总',
+    showInitiatorInFooter: true,
+    initiatedBy: '王雨昊',
+    initiatedAt: '2026-07-31 16:40',
+  },
 ];
 
 export function filterCasesByTab(
diff --git a/src/common/oneos-web-approval/styles/index.css b/src/common/oneos-web-approval/styles/index.css
index dbb4288..242ab68 100644
--- a/src/common/oneos-web-approval/styles/index.css
+++ b/src/common/oneos-web-approval/styles/index.css
@@ -272,6 +272,7 @@
   font-weight: 500;
   line-height: 1.45;
   word-break: break-word;
+  white-space: pre-line;
 }
 
 .ap-card__fact-value--emphasis {
@@ -310,6 +311,25 @@
   border-color: #fde68a;
 }
 
+.ap-card__extra-tags {
+  display: flex;
+  flex-wrap: wrap;
+  gap: 8px;
+  margin-top: 12px;
+}
+
+.ap-card__extra-tag {
+  display: inline-flex;
+  align-items: center;
+  padding: 2px 10px;
+  border-radius: 999px;
+  font-size: 12px;
+  font-weight: 500;
+  background: #f1f5f9;
+  color: var(--ap-muted);
+  border: 1px solid #e2e8f0;
+}
+
 .ap-card__footer {
   display: flex;
   align-items: flex-end;
@@ -571,6 +591,56 @@
   background: #f1f5f9;
 }
 
+.ap-billing-summary th {
+  width: 10%;
+}
+
+.ap-billing-summary td {
+  width: 23%;
+}
+
+.ap-billing-detail-section {
+  margin-top: 8px;
+}
+
+.ap-billing-totals {
+  display: flex;
+  flex-wrap: wrap;
+  align-items: center;
+  gap: 20px;
+  margin-bottom: 12px;
+  padding: 12px 14px;
+  border-radius: 8px;
+  background: #f8fafc;
+  font-size: 13px;
+  color: var(--ap-muted);
+}
+
+.ap-billing-totals__value {
+  color: var(--ap-primary) !important;
+  font-weight: 600;
+}
+
+.ap-billing-totals__meta {
+  margin-left: auto;
+  font-size: 12px;
+}
+
+.ap-billing-timeline-section {
+  margin-top: 24px;
+}
+
+.ap-billing-timeline-item {
+  padding-bottom: 4px;
+}
+
+.ap-billing-timeline-head {
+  display: flex;
+  align-items: center;
+  gap: 8px;
+  margin-bottom: 4px;
+}
+
 @media (max-width: 960px) {
   .ap-page {
     height: auto;
diff --git a/src/common/oneos-web-approval/types.ts b/src/common/oneos-web-approval/types.ts
index 6d8bbdc..82186c9 100644
--- a/src/common/oneos-web-approval/types.ts
+++ b/src/common/oneos-web-approval/types.ts
@@ -50,8 +50,12 @@ export interface ApprovalCardItem {
   initiatedBy: string;
   initiatedAt: string;
   typeLabel?: string;
+  statusLabel?: string;
+  projectName?: string;
   footerText?: string;
   showInitiatorInFooter?: boolean;
+  initiatorSuffixInFooter?: boolean;
+  extraTags?: string[];
   ccUsers?: string[];
   handledBy?: string;
 }