diff --git a/frontend/src/locales/messages.ts b/frontend/src/locales/messages.ts
index 8d4cc3d..d167c26 100644
--- a/frontend/src/locales/messages.ts
+++ b/frontend/src/locales/messages.ts
@@ -526,6 +526,9 @@ export default {
     remarkPlaceholder: { zh: '可选备注说明', en: 'Optional remark', ja: '備考（任意）' },
     remarkHistoryClear: { zh: '清空历史', en: 'Clear history', ja: '履歴をクリア' },
     tagPlaceholder: { zh: '选择标签', en: 'Select tags', ja: 'タグを選択' },
+    newCategoryButton: { zh: '新建分类', en: 'New Category', ja: 'カテゴリを新規作成' },
+    newTagButton: { zh: '新建标签', en: 'New Tag', ja: 'タグを新規作成' },
+    newChannelButton: { zh: '新建渠道', en: 'New Channel', ja: 'チャネルを新規作成' },
     noRawData: { zh: '该记录没有原始账单数据', en: 'This record has no raw bill data', ja: 'この記録には元の明細データがありません' },
     remarkHiddenSuccess: { zh: '已隐藏备注', en: 'Remark hidden', ja: '備考を非表示にしました' },
     remarkShownSuccess: { zh: '已取消隐藏', en: 'Remark unhidden', ja: '備考の非表示を解除しました' },
diff --git a/frontend/src/utils/storageKeys.ts b/frontend/src/utils/storageKeys.ts
index 8f00177..e05678f 100644
--- a/frontend/src/utils/storageKeys.ts
+++ b/frontend/src/utils/storageKeys.ts
@@ -15,6 +15,10 @@ export const STORAGE_KEYS = {
   dashboardPrefs: 'ledgerly.dashboard.prefs',
   // 日历视图模式（month-月视图 / year-年视图）
   calendarView: 'ledgerly.calendar.view',
+  // 日历最近浏览的年份（月视图与年视图共用，字符串形式的四位年份）
+  calendarYear: 'ledgerly.calendar.year',
+  // 日历月视图最近浏览的月份（字符串形式的 1-12）
+  calendarMonth: 'ledgerly.calendar.month',
   // 日历统计口径（INCLUDED-仅计入 / ALL-全部 / EXCLUDED-仅不计入）
   calendarStatsScope: 'ledgerly.calendar.statsScope',
   // 统计面板 AI 查询历史
diff --git a/frontend/src/views/Calendar.vue b/frontend/src/views/Calendar.vue
index dcbb474..69249d2 100644
--- a/frontend/src/views/Calendar.vue
+++ b/frontend/src/views/Calendar.vue
@@ -69,6 +69,20 @@ const statsScope = useStringPreference(STORAGE_KEYS.calendarStatsScope, 'INCLUDE
 /** 传给统计接口的口径参数（限定为接口联合类型） */
 const scopeParam = computed(() => statsScope.value as 'INCLUDED' | 'ALL' | 'EXCLUDED')
 
+/** 当前统计口径对应的明细过滤参数：INCLUDED-仅计入、EXCLUDED-仅不计入、ALL-全部不传 */
+function statsScopeFilter(): boolean | undefined {
+  if (statsScope.value === 'INCLUDED') return true
+  if (statsScope.value === 'EXCLUDED') return false
+  return undefined
+}
+
+/** 当前统计口径对应收支记录页的筛选值：'true'-计入、'false'-不计入、null-全部 */
+function statsScopePref(): string | null {
+  if (statsScope.value === 'INCLUDED') return 'true'
+  if (statsScope.value === 'EXCLUDED') return 'false'
+  return null
+}
+
 /** 统计口径选项 */
 const statsScopeOptions = computed(() => [
   { label: t('dashboard.statsScope.included'), value: 'INCLUDED' },
@@ -76,11 +90,20 @@ const statsScopeOptions = computed(() => [
   { label: t('dashboard.statsScope.excluded'), value: 'EXCLUDED' },
 ])
 
-// 月视图面板年月（月份为 1-based）
-const panelYear = ref(new Date().getFullYear())
-const panelMonth = ref(new Date().getMonth() + 1)
+// 最近浏览的年月偏好：字符串存取，非法值回退当前年月（URL 参数优先，见下方初始化）
+const initialDate = new Date()
+const lastYearPref = useStringPreference(STORAGE_KEYS.calendarYear, String(initialDate.getFullYear()), {
+  validate: (v) => /^\d{4}$/.test(v) && Number(v) > 0,
+})
+const lastMonthPref = useStringPreference(STORAGE_KEYS.calendarMonth, String(initialDate.getMonth() + 1), {
+  validate: (v) => /^\d{1,2}$/.test(v) && Number(v) >= 1 && Number(v) <= 12,
+})
+
+// 月视图面板年月（月份为 1-based）：默认恢复上次浏览，URL 参数会在下方覆盖
+const panelYear = ref(Number(lastYearPref.value))
+const panelMonth = ref(Number(lastMonthPref.value))
 // 年视图当前年份
-const yearViewYear = ref(new Date().getFullYear())
+const yearViewYear = ref(panelYear.value)
 // 选中日期的时间戳（默认今天）
 const selectedTs = ref<number>(new Date().setHours(0, 0, 0, 0))
 // NCalendar 依赖 defaultValue 决定初始面板，程序化切月时通过自增该 key 重建组件
@@ -365,6 +388,7 @@ async function openDetail(year: number, month: number, date: number) {
       size: DETAIL_PAGE_SIZE,
       startTime: `${key}T00:00:00`,
       endTime: `${key}T23:59:59`,
+      includeInStats: statsScopeFilter(),
       sortField: 'transactionTime',
       sortOrder: 'asc',
     })
@@ -386,6 +410,7 @@ function goToTransactions() {
       new Date(y, m - 1, d, 0, 0, 0).getTime(),
       new Date(y, m - 1, d, 23, 59, 59).getTime(),
     ],
+    filterIncludeInStats: statsScopePref(),
   })
   detailShow.value = false
   router.push('/transactions')
@@ -419,6 +444,19 @@ watch([() => panelYear.value, () => panelMonth.value, () => yearViewYear.value,
   immediate: true,
 })
 
+// 浏览年月变化时写入偏好，供下次进入日历恢复上次年月
+watch([panelYear, panelMonth], ([y, m]) => {
+  lastYearPref.value = String(y)
+  lastMonthPref.value = String(m)
+})
+
+// 年视图切换年份时写入年份偏好，使下次进入年视图也恢复上次年份
+watch(yearViewYear, (y) => {
+  if (viewMode.value === 'year') {
+    lastYearPref.value = String(y)
+  }
+})
+
 // 切换统计口径时按当前视图重新加载数据
 watch(statsScope, () => {
   if (viewMode.value === 'year') {
@@ -562,9 +600,10 @@ onMounted(() => {
               <div v-if="year === panelYear && month === panelMonth" class="day-cell">
                 <template v-for="d in [daySummary(dateKey(year, month, date))]" :key="`cell-${date}`">
                   <template v-if="d">
-                    <div v-if="isMobile" class="day-cell__row" :style="{ color: d.expense > 0 ? '#d03050' : '#18a058' }">
-                      {{ d.expense > 0 ? `-${moneyCompact(d.expense)}` : `+${moneyCompact(d.income)}` }}
-                    </div>
+                    <template v-if="isMobile">
+                      <div v-if="d.income > 0" class="day-cell__row day-cell__row--income">+{{ moneyCompact(d.income) }}</div>
+                      <div v-if="d.expense > 0" class="day-cell__row day-cell__row--expense">-{{ moneyCompact(d.expense) }}</div>
+                    </template>
                     <template v-else>
                       <div v-if="d.income > 0" class="day-cell__row day-cell__row--income">+{{ money(d.income) }}</div>
                       <div v-if="d.expense > 0" class="day-cell__row day-cell__row--expense">-{{ money(d.expense) }}</div>
diff --git a/frontend/src/views/TransactionList.vue b/frontend/src/views/TransactionList.vue
index 11c9c38..95823ea 100644
--- a/frontend/src/views/TransactionList.vue
+++ b/frontend/src/views/TransactionList.vue
@@ -3,7 +3,7 @@
 import { ref, onMounted, onBeforeUnmount, computed, h, watch } from 'vue'
 import { useI18n } from 'vue-i18n'
 import { useRouter } from 'vue-router'
-import { useMessage, useDialog, NButton, NSpace, NDataTable, NTag, NModal, NForm, NFormItem, NInput, NInputNumber, NSelect, NDatePicker, NPagination, NCard, NSwitch, NIcon, NPopover, NAutoComplete, NAlert, NDivider, NUpload, NUploadDragger, NTabs, NTabPane } from 'naive-ui'
+import { useMessage, useDialog, NButton, NSpace, NDataTable, NTag, NModal, NForm, NFormItem, NInput, NInputNumber, NSelect, NDatePicker, NPagination, NCard, NSwitch, NIcon, NPopover, NAutoComplete, NAlert, NDivider, NUpload, NUploadDragger, NTabs, NTabPane, NColorPicker } from 'naive-ui'
 import { EyeOutline, EyeOffOutline, SparklesOutline, RefreshOutline, CloudUploadOutline, CheckmarkCircleOutline, StatsChartOutline } from '@vicons/ionicons5'
 import type { DataTableColumns, UploadFileInfo } from 'naive-ui'
 import { getTransactionPage, createTransaction, updateTransaction, deleteTransaction, exportTransaction, toggleTransactionStats, toggleRemarkHidden, batchUpdateCategory, batchTags, getChannels, batchDeleteTransactions, batchCreateTransactions } from '../api/transaction'
@@ -23,6 +23,7 @@ import { readTablePageSize, writeTablePageSize } from '../utils/tablePageSizePre
 import { openSse } from '../utils/sse'
 import { STORAGE_KEYS } from '../utils/storageKeys'
 import { loadTransactionFilterPrefs, saveTransactionFilterPrefs } from '../utils/transactionFilterPrefs'
+import EmojiPicker from '../components/EmojiPicker.vue'
 import BillImportModal from './BillImportModal.vue'
 import TransactionDetailModal from '../components/TransactionDetailModal.vue'
 import TransactionRelationEditorModal from '../components/TransactionRelationEditorModal.vue'
@@ -177,6 +178,23 @@ const aiTagNewLoading = ref(false) // 编辑弹窗内「生成新标签」请求
 const aiTagSaving = ref(false) // 新标签保存状态
 // AI 生成但尚未保存的新标签，需用户确认后再落库
 const pendingTag = ref<{ name: string; color: string } | null>(null)
+// 手动新建分类弹窗：与 AI 新建相互独立，不受 AI 启用状态控制
+const showNewCategoryModal = ref(false) // 新建分类弹窗显示状态
+const newCategorySaving = ref(false) // 新建分类保存状态
+const newCategoryForm = ref<{ name: string; type: string; icon: string }>({ name: '', type: 'EXPENSE', icon: '' })
+// 手动新建标签弹窗
+const showNewTagModal = ref(false) // 新建标签弹窗显示状态
+const newTagSaving = ref(false) // 新建标签保存状态
+const newTagForm = ref<{ name: string; color: string }>({ name: '', color: '#18a058' })
+// 手动新建渠道弹窗
+const showNewChannelModal = ref(false) // 新建渠道弹窗显示状态
+const newChannelSaving = ref(false) // 新建渠道保存状态
+const newChannelForm = ref<{ name: string }>({ name: '' })
+// 新建标签可选预设色板（与标签管理页保持一致）
+const newTagColorSwatches = [
+  '#18a058', '#2080f0', '#f0a020', '#d03050', '#7c3aed', '#13c2c2',
+  '#eb2f96', '#fa8c16', '#2f54eb', '#52c41a', '#8c8c8c', '#000000',
+]
 const aiApplying = ref(false) // AI 建议应用状态
 const aiSuggestions = ref<AiSuggestion[]>([]) // AI 建议列表
 const checkedAiRowKeys = ref<number[]>([]) // AI 建议弹窗中已勾选的代表记录ID
@@ -1238,6 +1256,105 @@ function addTagToForm(tagId: number) {
   }
 }
 
+/** 打开手动新建分类弹窗，类型默认跟随当前账单类型 */
+function openNewCategory() {
+  newCategoryForm.value = { name: '', type: form.value.type, icon: '' }
+  showNewCategoryModal.value = true
+}
+
+/** 手动新建分类并选用：创建后刷新分类列表，回填分类ID并同步收支类型 */
+async function handleCreateCategory() {
+  const name = newCategoryForm.value.name.trim()
+  if (!name) {
+    message.warning(t('category.nameRequired'))
+    return
+  }
+  newCategorySaving.value = true
+  try {
+    await createCategory({
+      name,
+      type: newCategoryForm.value.type,
+      icon: newCategoryForm.value.icon || undefined,
+      sortOrder: 0,
+    })
+    await fetchCategories()
+    // 排序值相同，取同名同类型中的最后一个（最新创建）
+    const created = [...categories.value].reverse().find((c) => c.label === name && c.type === newCategoryForm.value.type)
+    if (created) {
+      form.value.categoryId = created.value
+      // 同步收支类型，避免新建分类与当前账单类型不一致导致选中项不可见
+      form.value.type = created.type
+    }
+    message.success(t('common.createSuccess'))
+    showNewCategoryModal.value = false
+  } catch (e: any) {
+    message.error(e.message || t('common.operationFailed'))
+  } finally {
+    newCategorySaving.value = false
+  }
+}
+
+/** 打开手动新建标签弹窗，使用默认颜色 */
+function openNewTag() {
+  newTagForm.value = { name: '', color: '#18a058' }
+  showNewTagModal.value = true
+}
+
+/** 手动新建标签并选用：创建后刷新标签列表并追加到已选标签 */
+async function handleCreateTag() {
+  const name = newTagForm.value.name.trim()
+  if (!name) {
+    message.warning(t('tag.nameRequired'))
+    return
+  }
+  newTagSaving.value = true
+  try {
+    await createTag({ name, color: newTagForm.value.color, sortOrder: 0 })
+    await fetchTags()
+    // 排序值相同，取同名中的最后一个（最新创建）
+    const created = [...allTags.value].reverse().find((tag) => tag.name === name)
+    if (created) {
+      addTagToForm(created.id)
+    }
+    message.success(t('common.createSuccess'))
+    showNewTagModal.value = false
+  } catch (e: any) {
+    message.error(e.message || t('common.operationFailed'))
+  } finally {
+    newTagSaving.value = false
+  }
+}
+
+/** 打开手动新建渠道弹窗 */
+function openNewChannel() {
+  newChannelForm.value = { name: '' }
+  showNewChannelModal.value = true
+}
+
+/** 手动新建渠道并选用：创建后刷新渠道列表并回填渠道编码 */
+async function handleCreateChannel() {
+  const name = newChannelForm.value.name.trim()
+  if (!name) {
+    message.warning(t('channel.nameRequired'))
+    return
+  }
+  newChannelSaving.value = true
+  try {
+    const res: any = await createChannel(name)
+    await loadChannels()
+    const created = res?.data
+    if (created?.code) {
+      form.value.channel = created.code
+    }
+    message.success(t('common.createSuccess'))
+    showNewChannelModal.value = false
+  } catch (e: any) {
+    message.error(e.message || t('common.operationFailed'))
+  } finally {
+    newChannelSaving.value = false
+  }
+}
+
 /** 一键应用全部 AI 建议：覆盖分类并追加标签 */
 async function handleAiApply() {
   const selected = new Set(checkedAiRowKeys.value)
@@ -2264,10 +2381,11 @@ onBeforeUnmount(() => {
           <NSelect v-model:value="form.type" :options="typeOptions" />
         </NFormItem>
         <NFormItem :label="t('transaction.column.category')">
-          <div style="display: flex; align-items: center; gap: 8px; width: 100%;">
-            <NSelect v-model:value="form.categoryId" :options="categories.filter(c => c.type === form.type)" :render-label="renderCategoryLabel" :placeholder="t('transaction.selectCategoryPlaceholder')" filterable style="flex: 1;" />
+          <div class="form-inline">
+            <NSelect v-model:value="form.categoryId" :options="categories.filter(c => c.type === form.type)" :render-label="renderCategoryLabel" :placeholder="t('transaction.selectCategoryPlaceholder')" filterable style="flex: 1; min-width: 160px;" />
             <NButton v-if="aiEnabled" style="flex-shrink: 0;" :loading="aiFormLoading" @click="handleAiSuggestOne">{{ t('ai.pickButton') }}</NButton>
             <NButton v-if="aiEnabled" style="flex-shrink: 0;" :loading="aiNewLoading" @click="handleAiNewCategory">{{ t('ai.newCategory.button') }}</NButton>
+            <NButton style="flex-shrink: 0;" @click="openNewCategory">{{ t('transaction.newCategoryButton') }}</NButton>
           </div>
         </NFormItem>
         <!-- AI 生成的新分类确认条：用户确认后才保存 -->
@@ -2281,10 +2399,11 @@ onBeforeUnmount(() => {
           <NInputNumber v-model:value="form.amount" :min="0.01" :precision="2" style="width: 100%;" :placeholder="t('transaction.amountPlaceholder')" />
         </NFormItem>
         <NFormItem :label="t('transaction.column.channel')">
-          <div style="display: flex; align-items: center; gap: 8px; width: 100%;">
-            <NSelect v-model:value="form.channel" :options="channelOptions" clearable :placeholder="t('transaction.channelPlaceholder')" style="flex: 1;" />
+          <div class="form-inline">
+            <NSelect v-model:value="form.channel" :options="channelOptions" clearable :placeholder="t('transaction.channelPlaceholder')" style="flex: 1; min-width: 160px;" />
             <NButton v-if="aiEnabled" style="flex-shrink: 0;" :loading="aiChannelLoading" @click="handleAiChannelSuggest">{{ t('ai.pickButton') }}</NButton>
             <NButton v-if="aiEnabled" style="flex-shrink: 0;" :loading="aiChannelNewLoading" @click="handleAiNewChannel">{{ t('ai.newChannel.button') }}</NButton>
+            <NButton style="flex-shrink: 0;" @click="openNewChannel">{{ t('transaction.newChannelButton') }}</NButton>
           </div>
         </NFormItem>
         <!-- AI 生成的新渠道确认条：用户确认后才保存 -->
@@ -2301,7 +2420,7 @@ onBeforeUnmount(() => {
           <NInput v-model:value="form.remark" type="textarea" :placeholder="t('transaction.remarkPlaceholder')" />
         </NFormItem>
         <NFormItem :label="t('transaction.column.tags')">
-          <div style="display: flex; align-items: center; gap: 8px; width: 100%;">
+          <div class="form-inline">
             <NSelect
               v-model:value="form.tagIds"
               :options="tagFilterOptions"
@@ -2309,10 +2428,11 @@ onBeforeUnmount(() => {
               clearable
               filterable
               :placeholder="t('transaction.tagPlaceholder')"
-              style="flex: 1;"
+              style="flex: 1; min-width: 160px;"
             />
             <NButton v-if="aiEnabled" style="flex-shrink: 0;" :loading="aiTagSuggestLoading" @click="handleAiTagSuggest">{{ t('ai.pickButton') }}</NButton>
             <NButton v-if="aiEnabled" style="flex-shrink: 0;" :loading="aiTagNewLoading" @click="handleAiNewTag">{{ t('ai.newTag.button') }}</NButton>
+            <NButton style="flex-shrink: 0;" @click="openNewTag">{{ t('transaction.newTagButton') }}</NButton>
           </div>
         </NFormItem>
         <!-- AI 生成的新标签确认条：用户确认后才保存 -->
@@ -2330,6 +2450,50 @@ onBeforeUnmount(() => {
       </NForm>
     </NModal>
 
+    <!-- 手动新建分类弹窗 -->
+    <NModal v-model:show="showNewCategoryModal" preset="card" :title="t('category.addTitle')" style="width: 450px; max-width: 92vw;">
+      <NForm>
+        <NFormItem :label="t('category.name')">
+          <NInput v-model:value="newCategoryForm.name" :placeholder="t('category.namePlaceholder')" @keyup.enter="handleCreateCategory" />
+        </NFormItem>
+        <NFormItem :label="t('category.type')">
+          <NSelect v-model:value="newCategoryForm.type" :options="typeOptions" />
+        </NFormItem>
+        <NFormItem :label="t('category.icon')">
+          <EmojiPicker
+            v-model="newCategoryForm.icon"
+            :placeholder="t('category.iconPlaceholder')"
+            :input-placeholder="t('category.emojiInputPlaceholder')"
+            :clear-text="t('category.clearIcon')"
+          />
+        </NFormItem>
+        <NButton type="primary" block :loading="newCategorySaving" @click="handleCreateCategory">{{ t('common.confirm') }}</NButton>
+      </NForm>
+    </NModal>
+
+    <!-- 手动新建标签弹窗 -->
+    <NModal v-model:show="showNewTagModal" preset="card" :title="t('tag.addTitle')" style="width: 450px; max-width: 92vw;">
+      <NForm>
+        <NFormItem :label="t('tag.name')">
+          <NInput v-model:value="newTagForm.name" :placeholder="t('tag.namePlaceholder')" @keyup.enter="handleCreateTag" />
+        </NFormItem>
+        <NFormItem :label="t('tag.color')">
+          <NColorPicker v-model:value="newTagForm.color" :swatches="newTagColorSwatches" :show-alpha="false" />
+        </NFormItem>
+        <NButton type="primary" block :loading="newTagSaving" @click="handleCreateTag">{{ t('common.confirm') }}</NButton>
+      </NForm>
+    </NModal>
+
+    <!-- 手动新建渠道弹窗 -->
+    <NModal v-model:show="showNewChannelModal" preset="card" :title="t('channel.addTitle')" style="width: 450px; max-width: 92vw;">
+      <NForm>
+        <NFormItem :label="t('channel.name')">
+          <NInput v-model:value="newChannelForm.name" :placeholder="t('channel.namePlaceholder')" @keyup.enter="handleCreateChannel" />
+        </NFormItem>
+        <NButton type="primary" block :loading="newChannelSaving" @click="handleCreateChannel">{{ t('common.confirm') }}</NButton>
+      </NForm>
+    </NModal>
+
     <!-- 账单导入弹窗 -->
     <BillImportModal v-model:show="showImportModal" @imported="fetchData" />
 
@@ -2562,6 +2726,14 @@ onBeforeUnmount(() => {
   color: #999;
   font-size: 12px;
 }
+/* 表单行：选择框与按钮组，小屏自动换行避免横向溢出 */
+.form-inline {
+  display: flex;
+  align-items: center;
+  gap: 8px;
+  width: 100%;
+  flex-wrap: wrap;
+}
 .active-filters {
   margin-top: 12px;
   padding-top: 12px;