diff --git a/frontend/src/locales/messages.ts b/frontend/src/locales/messages.ts
index 7e73911..6f8711e 100644
--- a/frontend/src/locales/messages.ts
+++ b/frontend/src/locales/messages.ts
@@ -310,7 +310,9 @@ export default {
     avgExpense: { zh: '平均每笔支出', en: 'Avg. Expense', ja: '平均支出' },
     trend: { zh: '收支趋势', en: 'Income & Expense Trend', ja: '収支の推移' },
     expenseCategoryPie: { zh: '支出分类占比', en: 'Expense by Category', ja: '支出カテゴリの割合' },
-    paymentPie: { zh: '支付方式分布', en: 'Payment Method Distribution', ja: '支払方法の内訳' },
+    incomeCategoryPie: { zh: '收入分类占比', en: 'Income by Category', ja: '収入カテゴリの割合' },
+    expensePaymentPie: { zh: '支出支付方式占比', en: 'Expense by Payment Method', ja: '支出の支払方法の割合' },
+    incomePaymentPie: { zh: '收入支付方式占比', en: 'Income by Payment Method', ja: '収入の支払方法の割合' },
     uncategorized: { zh: '未分类', en: 'Uncategorized', ja: '未分類' },
   },
 
diff --git a/frontend/src/views/Dashboard.vue b/frontend/src/views/Dashboard.vue
index 4d23b8c..79e4e75 100644
--- a/frontend/src/views/Dashboard.vue
+++ b/frontend/src/views/Dashboard.vue
@@ -120,7 +120,9 @@ const categoryData = ref<any[]>([]) // 分类分组数据
 const paymentData = ref<any[]>([]) // 支付方式分组数据
 
 const pieOption = ref({}) // 支出分类饼图
-const paymentOption = ref({}) // 支付方式饼图
+const incomePieOption = ref({}) // 收入分类饼图
+const paymentOption = ref({}) // 支出支付方式饼图
+const incomePaymentOption = ref({}) // 收入支付方式饼图
 const trendOption = ref({}) // 趋势柱状图
 
 const pad = (n: number) => String(n).padStart(2, '0')
@@ -208,16 +210,52 @@ function updatePieChart() {
   }
 }
 
-/** 更新支付方式分布饼图 */
-function updatePaymentChart() {
-  paymentOption.value = {
-    title: { text: t('dashboard.paymentPie'), left: 'center' },
+/** 更新收入分类饼图 */
+function updateIncomePieChart() {
+  incomePieOption.value = {
+    title: { text: t('dashboard.incomeCategoryPie'), left: 'center' },
     tooltip: { trigger: 'item', formatter: '{b}: {c} ({d}%)' },
     series: [
       {
         type: 'pie',
         radius: ['40%', '70%'],
-        data: paymentData.value.map((p: any) => ({ name: p.name, value: Number(p.total) })),
+        data: categoryData.value
+          .filter((c: any) => c.type === 'INCOME')
+          .map((c: any) => ({ name: c.name, value: Number(c.total) })),
+      },
+    ],
+  }
+}
+
+/** 更新支出支付方式占比饼图：仅统计支出，标签按当前语言本地化 */
+function updatePaymentChart() {
+  paymentOption.value = {
+    title: { text: t('dashboard.expensePaymentPie'), left: 'center' },
+    tooltip: { trigger: 'item', formatter: '{b}: {c} ({d}%)' },
+    series: [
+      {
+        type: 'pie',
+        radius: ['40%', '70%'],
+        data: paymentData.value
+          .filter((p: any) => Number(p.expense) > 0)
+          .map((p: any) => ({ name: getPaymentLabel(p.key), value: Number(p.expense) })),
+      },
+    ],
+  }
+}
+
+/** 更新收入支付方式占比饼图：仅统计收入，标签按当前语言本地化 */
+function updateIncomePaymentChart() {
+  incomePaymentOption.value = {
+    title: { text: t('dashboard.incomePaymentPie'), left: 'center' },
+    tooltip: { trigger: 'item', formatter: '{b}: {c} ({d}%)' },
+    series: [
+      {
+        type: 'pie',
+        radius: ['40%', '70%'],
+        data: paymentData.value
+          .filter((p: any) => Number(p.income) > 0)
+          .map((p: any) => ({ name: getPaymentLabel(p.key), value: Number(p.income) })),
       },
     ],
   }
@@ -263,7 +301,9 @@ async function fetchData() {
     categoryData.value = categoryRes.data
     paymentData.value = paymentRes.data
     updatePieChart()
+    updateIncomePieChart()
     updatePaymentChart()
+    updateIncomePaymentChart()
     updateTrendChart()
   } catch (e: any) {
     console.error('加载统计数据失败', e)
@@ -362,7 +402,9 @@ watch([rangeType, customRange, granularity, filterStatsScope, filterType, filter
 // 语言切换时重绘图表，更新标题与图例文案
 watch(locale, () => {
   updatePieChart()
+  updateIncomePieChart()
   updatePaymentChart()
+  updateIncomePaymentChart()
   updateTrendChart()
 })
 
@@ -527,18 +569,28 @@ onMounted(async () => {
       <VChart :option="trendOption" style="height: 350px;" autoresize />
     </NCard>
 
-    <!-- 饼图区域：支出分类 + 支付方式 -->
+    <!-- 饼图区域：支出/收入分类占比 + 支出/收入支付方式占比 -->
     <NGrid :cols="2" :x-gap="16" :y-gap="16">
       <NGridItem>
         <NCard>
           <VChart :option="pieOption" style="height: 350px;" autoresize />
         </NCard>
       </NGridItem>
+      <NGridItem>
+        <NCard>
+          <VChart :option="incomePieOption" style="height: 350px;" autoresize />
+        </NCard>
+      </NGridItem>
       <NGridItem>
         <NCard>
           <VChart :option="paymentOption" style="height: 350px;" autoresize />
         </NCard>
       </NGridItem>
+      <NGridItem>
+        <NCard>
+          <VChart :option="incomePaymentOption" style="height: 350px;" autoresize />
+        </NCard>
+      </NGridItem>
     </NGrid>
   </div>
 </template>
diff --git a/frontend/src/views/TransactionList.vue b/frontend/src/views/TransactionList.vue
index d84c3fa..1ec89b9 100644
--- a/frontend/src/views/TransactionList.vue
+++ b/frontend/src/views/TransactionList.vue
@@ -508,9 +508,6 @@ function createColumns(): DataTableColumns<TransactionItem> {
     {
       title: t('transaction.column.type'), key: 'type', width: 90,
       render(row) {
-        if (!row.includeInStats) {
-          return h(NTag, { type: 'default', size: 'small' }, { default: () => t('transaction.notIncluded') })
-        }
         return h(NTag, { type: row.type === 'INCOME' ? 'success' : 'error', size: 'small' }, { default: () => row.type === 'INCOME' ? t('common.types.income') : t('common.types.expense') })
       },
     },
@@ -524,9 +521,6 @@ function createColumns(): DataTableColumns<TransactionItem> {
     {
       title: t('transaction.column.amount'), key: 'amount', width: 120,
       render(row) {
-        if (!row.includeInStats) {
-          return h('span', { style: { color: '#999', fontWeight: 'bold' } }, `${row.amount.toFixed(2)}`)
-        }
         return h('span', { style: { color: row.type === 'INCOME' ? '#18a058' : '#d03050', fontWeight: 'bold' } },
           `${row.type === 'INCOME' ? '+' : '-'}${row.amount.toFixed(2)}`)
       },
@@ -1838,6 +1832,7 @@ onMounted(() => {
       :loading="loading"
       :bordered="false"
       :row-key="(row: TransactionItem) => row.id"
+      :row-class-name="(row: TransactionItem) => row.includeInStats ? '' : 'excluded-row'"
       v-model:checked-row-keys="checkedTransactionIds"
     />
 
@@ -2035,4 +2030,17 @@ onMounted(() => {
   padding-top: 12px;
   border-top: 1px solid rgba(0, 0, 0, 0.06);
 }
+/* 不计入统计的记录整行加删除线 */
+:deep(.excluded-row .n-data-table-td) {
+  text-decoration: line-through;
+}
+/* 类型、金额列保持现状，不划删除线 */
+:deep(.excluded-row .n-data-table-td[data-col-key="type"]),
+:deep(.excluded-row .n-data-table-td[data-col-key="amount"]) {
+  text-decoration: none;
+}
+/* 备注单元格为块级结构，需单独划线以保持整行效果 */
+:deep(.excluded-row .remark-text) {
+  text-decoration: line-through;
+}
 </style>