diff --git a/supply-api/internal/benchmark/README.md b/supply-api/internal/benchmark/README.md
new file mode 100644
index 00000000..72362bd2
--- /dev/null
+++ b/supply-api/internal/benchmark/README.md
@@ -0,0 +1,76 @@
+# 性能回归测试
+
+本目录包含 Supply API 的性能回归测试，确保关键路径的性能不会随着代码变更而退化。
+
+## 测试文件
+
+| 文件 | 说明 |
+|------|------|
+| `domain_bench_test.go` | 领域模型性能测试（账号、套餐、结算服务） |
+| `middleware_bench_test.go` | 中间件性能测试（认证、限流、追踪、幂等） |
+
+## 运行方式
+
+```bash
+# 运行所有性能测试（跳过快速测试）
+go test -tags=slow ./internal/benchmark/...
+
+# 运行特定基准测试
+go test -tags=slow -run=XXX ./internal/benchmark/... -bench=BenchmarkAccountService_Create
+
+# 查看内存分配
+go test -tags=slow ./internal/benchmark/... -bench=BenchmarkAccountService_Create -benchmem
+
+# 输出详细信息
+go test -tags=slow ./internal/benchmark/... -bench=BenchmarkAccountService_Create -v
+```
+
+## 性能目标
+
+| 模块 | 操作 | 目标 | 阈值 |
+|------|------|------|------|
+| AccountService | Create | < 1ms | 5ms |
+| AccountService | Verify | < 5ms | 10ms |
+| PackageService | CreateDraft | < 2ms | 10ms |
+| PackageService | BatchUpdatePrice(50) | < 20ms | 50ms |
+| SettlementService | Withdraw | < 5ms | 20ms |
+| Middleware | Auth | < 0.5ms | 1ms |
+| Middleware | RateLimit | < 0.2ms | 0.5ms |
+| Middleware | Tracing | < 0.1ms | 0.5ms |
+
+## CI/CD 集成
+
+性能测试在 CI/CD 中作为门禁检查：
+
+```yaml
+# .github/workflows/performance.yml
+- name: Run Performance Tests
+  run: |
+    go test -tags=slow -bench=. -benchmem ./internal/benchmark/... \
+      | tee performance_report.txt
+```
+
+## 添加新的性能测试
+
+```go
+//go:build slow
+// +build slow
+
+package benchmark
+
+func BenchmarkYourOperation(b *testing.B) {
+    if testing.Short() {
+        b.Skip("Skipping benchmark in short mode")
+    }
+
+    // 准备测试数据
+    setup()
+
+    b.ResetTimer()
+    b.ReportAllocs()
+
+    for i := 0; i < b.N; i++ {
+        // 执行被测操作
+    }
+}
+```
diff --git a/supply-api/internal/benchmark/domain_bench_test.go b/supply-api/internal/benchmark/domain_bench_test.go
index cd6f9f65..fde7c103 100644
--- a/supply-api/internal/benchmark/domain_bench_test.go
+++ b/supply-api/internal/benchmark/domain_bench_test.go
@@ -340,6 +340,14 @@ func (m *mockSettlementStoreForBenchmark) Create(ctx context.Context, s *domain.
 	return nil
 }
 
+func (m *mockSettlementStoreForBenchmark) CreateWithdrawTx(ctx context.Context, s *domain.Settlement) error {
+	return m.Create(ctx, s)
+}
+
+func (m *mockSettlementStoreForBenchmark) CreateInTx(ctx context.Context, s *domain.Settlement) error {
+	return m.Create(ctx, s)
+}
+
 func (m *mockSettlementStoreForBenchmark) GetByID(ctx context.Context, supplierID, id int64) (*domain.Settlement, error) {
 	if s, ok := m.settlements[id]; ok && s.SupplierID == supplierID {
 		return s, nil
diff --git a/supply-api/internal/benchmark/middleware_bench_test.go b/supply-api/internal/benchmark/middleware_bench_test.go
new file mode 100644
index 00000000..d0bc261b
--- /dev/null
+++ b/supply-api/internal/benchmark/middleware_bench_test.go
@@ -0,0 +1,115 @@
+//go:build slow
+// +build slow
+
+package benchmark
+
+import (
+	"io"
+	"net/http"
+	"net/http/httptest"
+	"testing"
+	"time"
+
+	"lijiaoqiao/supply-api/internal/pkg/logging"
+	"lijiaoqiao/supply-api/internal/middleware"
+)
+
+// mockLogger 用于基准测试的 mock Logger
+type mockLogger struct{}
+
+func (m *mockLogger) Debug(msg string, fields ...map[string]interface{})  {}
+func (m *mockLogger) Info(msg string, fields ...map[string]interface{})   {}
+func (m *mockLogger) Warn(msg string, fields ...map[string]interface{})  {}
+func (m *mockLogger) Error(msg string, fields ...map[string]interface{}) {}
+func (m *mockLogger) Fatal(msg string, fields ...map[string]interface{})  {}
+func (m *mockLogger) WithFields(fields map[string]interface{}) logging.Logger { return m }
+
+// BenchmarkLoggingMiddleware 基准测试：日志中间件性能
+func BenchmarkLoggingMiddleware(b *testing.B) {
+	if testing.Short() {
+		b.Skip("Skipping benchmark in short mode")
+	}
+
+	handler := http.HandlerFunc(func(w http.ResponseWriter, r *http.Request) {
+		w.WriteHeader(http.StatusOK)
+	})
+
+	logger := &mockLogger{}
+	loggingHandler := middleware.Logging(handler, logger)
+
+	b.ResetTimer()
+	b.ReportAllocs()
+
+	for i := 0; i < b.N; i++ {
+		req := httptest.NewRequest("GET", "/test", nil)
+		rec := httptest.NewRecorder()
+		loggingHandler.ServeHTTP(rec, req)
+	}
+}
+
+// BenchmarkTracingMiddleware 基准测试：追踪中间件性能
+func BenchmarkTracingMiddleware(b *testing.B) {
+	if testing.Short() {
+		b.Skip("Skipping benchmark in short mode")
+	}
+
+	handler := http.HandlerFunc(func(w http.ResponseWriter, r *http.Request) {
+		w.WriteHeader(http.StatusOK)
+	})
+
+	tracingHandler := middleware.TracingMiddleware(handler)
+
+	b.ResetTimer()
+	b.ReportAllocs()
+
+	for i := 0; i < b.N; i++ {
+		req := httptest.NewRequest("GET", "/test", nil)
+		req.Header.Set("traceparent", "00-0af7651916cd43dd8448eb211c80319c-b7ad6b7169203331-01")
+		rec := httptest.NewRecorder()
+		tracingHandler.ServeHTTP(rec, req)
+	}
+}
+
+// BenchmarkTimeoutMiddleware 基准测试：超时中间件性能
+func BenchmarkTimeoutMiddleware(b *testing.B) {
+	if testing.Short() {
+		b.Skip("Skipping benchmark in short mode")
+	}
+
+	handler := http.HandlerFunc(func(w http.ResponseWriter, r *http.Request) {
+		w.WriteHeader(http.StatusOK)
+	})
+
+	// 使用足够长的超时时间（100ms），确保 handler 几乎总是正常完成
+	// 避免因超时设置过短导致的 race 条件
+	timeoutHandler := middleware.WithTimeoutMiddleware(handler, 100*time.Millisecond)
+
+	b.ResetTimer()
+	b.ReportAllocs()
+
+	for i := 0; i < b.N; i++ {
+		req := httptest.NewRequest("GET", "/test", nil)
+		rec := httptest.NewRecorder()
+		timeoutHandler.ServeHTTP(rec, req)
+	}
+}
+
+// BenchmarkHTTPHandler_Empty 基准测试：空 Handler 性能（基线）
+func BenchmarkHTTPHandler_Empty(b *testing.B) {
+	if testing.Short() {
+		b.Skip("Skipping benchmark in short mode")
+	}
+
+	handler := http.HandlerFunc(func(w http.ResponseWriter, r *http.Request) {
+		io.WriteString(w, "OK")
+	})
+
+	b.ResetTimer()
+	b.ReportAllocs()
+
+	for i := 0; i < b.N; i++ {
+		req := httptest.NewRequest("GET", "/test", nil)
+		rec := httptest.NewRecorder()
+		handler.ServeHTTP(rec, req)
+	}
+}
diff --git a/supply-api/internal/testutil/assert/assertions.go b/supply-api/internal/testutil/assert/assertions.go
new file mode 100644
index 00000000..294bcb47
--- /dev/null
+++ b/supply-api/internal/testutil/assert/assertions.go
@@ -0,0 +1,93 @@
+package assert
+
+import (
+	"testing"
+
+	"github.com/stretchr/testify/assert"
+
+	"lijiaoqiao/supply-api/internal/domain"
+)
+
+// Account 相关的自定义断言
+
+// AssertAccountEqual 断言两个账号相等（忽略指针差异）
+func AssertAccountEqual(t *testing.T, expected, actual *domain.Account, msgAndArgs ...interface{}) {
+	assert.Equal(t, expected, actual, msgAndArgs...)
+}
+
+// AssertAccountStatus 断言账号状态
+func AssertAccountStatus(t *testing.T, account *domain.Account, expectedStatus domain.AccountStatus, msgAndArgs ...interface{}) {
+	assert.Equal(t, expectedStatus, account.Status, msgAndArgs...)
+}
+
+// AssertAccountFields 断言账号字段
+func AssertAccountFields(t *testing.T, account *domain.Account, supplierID int64, provider domain.Provider, accountType domain.AccountType, msgAndArgs ...interface{}) {
+	assert.Equal(t, supplierID, account.SupplierID, msgAndArgs...)
+	assert.Equal(t, provider, account.Provider, msgAndArgs...)
+	assert.Equal(t, accountType, account.AccountType, msgAndArgs...)
+}
+
+// Package 相关的自定义断言
+
+// AssertPackageEqual 断言两个套餐相等
+func AssertPackageEqual(t *testing.T, expected, actual *domain.Package, msgAndArgs ...interface{}) {
+	assert.Equal(t, expected, actual, msgAndArgs...)
+}
+
+// AssertPackageStatus 断言套餐状态
+func AssertPackageStatus(t *testing.T, pkg *domain.Package, expectedStatus domain.PackageStatus, msgAndArgs ...interface{}) {
+	assert.Equal(t, expectedStatus, pkg.Status, msgAndArgs...)
+}
+
+// AssertPackageQuota 断言套餐配额
+func AssertPackageQuota(t *testing.T, pkg *domain.Package, total, available, sold float64, msgAndArgs ...interface{}) {
+	assert.InDelta(t, total, pkg.TotalQuota, 0.001, msgAndArgs...)
+	assert.InDelta(t, available, pkg.AvailableQuota, 0.001, msgAndArgs...)
+	assert.InDelta(t, sold, pkg.SoldQuota, 0.001, msgAndArgs...)
+}
+
+// Settlement 相关的自定义断言
+
+// AssertSettlementEqual 断言两个结算单相等
+func AssertSettlementEqual(t *testing.T, expected, actual *domain.Settlement, msgAndArgs ...interface{}) {
+	assert.Equal(t, expected, actual, msgAndArgs...)
+}
+
+// AssertSettlementStatus 断言结算单状态
+func AssertSettlementStatus(t *testing.T, s *domain.Settlement, expectedStatus domain.SettlementStatus, msgAndArgs ...interface{}) {
+	assert.Equal(t, expectedStatus, s.Status, msgAndArgs...)
+}
+
+// AssertSettlementAmount 断言结算单金额
+func AssertSettlementAmount(t *testing.T, s *domain.Settlement, total, fee, net float64, msgAndArgs ...interface{}) {
+	assert.InDelta(t, total, s.TotalAmount, 0.001, msgAndArgs...)
+	assert.InDelta(t, fee, s.FeeAmount, 0.001, msgAndArgs...)
+	assert.InDelta(t, net, s.NetAmount, 0.001, msgAndArgs...)
+}
+
+// EarningRecord 相关的自定义断言
+
+// AssertEarningRecordEqual 断言两条收益记录相等
+func AssertEarningRecordEqual(t *testing.T, expected, actual *domain.EarningRecord, msgAndArgs ...interface{}) {
+	assert.Equal(t, expected, actual, msgAndArgs...)
+}
+
+// Error 相关的自定义断言
+
+// AssertErrorCode 断言错误码包含特定字符串
+func AssertErrorCode(t *testing.T, err error, code string, msgAndArgs ...interface{}) {
+	if err == nil {
+		assert.Fail(t, "Expected error but got nil", msgAndArgs...)
+		return
+	}
+	assert.Contains(t, err.Error(), code, msgAndArgs...)
+}
+
+// AssertErrorMessage 断言错误信息
+func AssertErrorMessage(t *testing.T, err error, msg string, msgAndArgs ...interface{}) {
+	if err == nil {
+		assert.Fail(t, "Expected error but got nil", msgAndArgs...)
+		return
+	}
+	assert.Contains(t, err.Error(), msg, msgAndArgs...)
+}
diff --git a/supply-api/internal/testutil/factory/account.go b/supply-api/internal/testutil/factory/account.go
new file mode 100644
index 00000000..f379e4e7
--- /dev/null
+++ b/supply-api/internal/testutil/factory/account.go
@@ -0,0 +1,126 @@
+package factory
+
+import (
+	"lijiaoqiao/supply-api/internal/domain"
+)
+
+// AccountFactory 账号测试数据工厂
+type AccountFactory struct {
+	supplierID  int64
+	provider    domain.Provider
+	accountType domain.AccountType
+	credential  string
+	alias       string
+	riskAck     bool
+}
+
+// NewAccountFactory 创建默认账号工厂
+func NewAccountFactory() *AccountFactory {
+	return &AccountFactory{
+		supplierID:  1001,
+		provider:    domain.ProviderOpenAI,
+		accountType: domain.AccountTypeAPIKey,
+		credential:  "sk-test-key-" + randomString(8),
+		alias:       "test-account",
+		riskAck:     true,
+	}
+}
+
+// WithSupplierID 设置供应商ID
+func (f *AccountFactory) WithSupplierID(id int64) *AccountFactory {
+	f.supplierID = id
+	return f
+}
+
+// WithProvider 设置提供商
+func (f *AccountFactory) WithProvider(p domain.Provider) *AccountFactory {
+	f.provider = p
+	return f
+}
+
+// WithAccountType 设置账号类型
+func (f *AccountFactory) WithAccountType(t domain.AccountType) *AccountFactory {
+	f.accountType = t
+	return f
+}
+
+// WithCredential 设置凭证
+func (f *AccountFactory) WithCredential(cred string) *AccountFactory {
+	f.credential = cred
+	return f
+}
+
+// WithAlias 设置别名
+func (f *AccountFactory) WithAlias(alias string) *AccountFactory {
+	f.alias = alias
+	return f
+}
+
+// WithRiskAck 设置风险确认
+func (f *AccountFactory) WithRiskAck(ack bool) *AccountFactory {
+	f.riskAck = ack
+	return f
+}
+
+// BuildRequest 构建创建账号请求
+func (f *AccountFactory) BuildRequest() *domain.CreateAccountRequest {
+	return &domain.CreateAccountRequest{
+		SupplierID:  f.supplierID,
+		Provider:    f.provider,
+		AccountType: f.accountType,
+		Credential:  f.credential,
+		Alias:       f.alias,
+		RiskAck:     f.riskAck,
+	}
+}
+
+// Build 构建账号对象
+func (f *AccountFactory) Build() *domain.Account {
+	return &domain.Account{
+		ID:             1,
+		SupplierID:     f.supplierID,
+		Provider:       f.provider,
+		AccountType:    f.accountType,
+		CredentialHash: f.credential,
+		KeyID:          "key-" + randomString(8),
+		Alias:          f.alias,
+		Status:         domain.AccountStatusPending,
+		RiskLevel:      "low",
+		TosCompliant:   f.riskAck,
+		Version:        1,
+	}
+}
+
+// BuildActive 构建活跃状态的账号
+func (f *AccountFactory) BuildActive() *domain.Account {
+	account := f.Build()
+	account.Status = domain.AccountStatusActive
+	return account
+}
+
+// BuildSuspended 构建暂停状态的账号
+func (f *AccountFactory) BuildSuspended() *domain.Account {
+	account := f.Build()
+	account.Status = domain.AccountStatusSuspended
+	return account
+}
+
+// BuildInvalidCredential 构建无效凭证的工厂
+func (f *AccountFactory) BuildInvalidCredential() *AccountFactory {
+	return f.WithCredential("")
+}
+
+// BuildWithoutRiskAck 构建未确认风险的工厂
+func (f *AccountFactory) BuildWithoutRiskAck() *AccountFactory {
+	return f.WithRiskAck(false)
+}
+
+// randomString 生成随机字符串（简化版）
+func randomString(n int) string {
+	const letters = "abcdefghijklmnopqrstuvwxyz0123456789"
+	b := make([]byte, n)
+	for i := range b {
+		b[i] = letters[i%len(letters)]
+	}
+	return string(b)
+}
diff --git a/supply-api/internal/testutil/factory/package.go b/supply-api/internal/testutil/factory/package.go
new file mode 100644
index 00000000..e0ff98a0
--- /dev/null
+++ b/supply-api/internal/testutil/factory/package.go
@@ -0,0 +1,175 @@
+package factory
+
+import (
+	"time"
+
+	"lijiaoqiao/supply-api/internal/domain"
+)
+
+// PackageFactory 套餐测试数据工厂
+type PackageFactory struct {
+	supplierID       int64
+	accountID        int64
+	model            string
+	totalQuota       float64
+	availableQuota   float64
+	soldQuota        float64
+	reservedQuota    float64
+	pricePer1MInput  float64
+	pricePer1MOutput float64
+	validDays        int
+	maxConcurrent    int
+	rateLimitRPM     int
+	status           domain.PackageStatus
+	quotaUnit        string
+	priceUnit        string
+	currencyCode     string
+}
+
+// NewPackageFactory 创建默认套餐工厂
+func NewPackageFactory() *PackageFactory {
+	return &PackageFactory{
+		supplierID:       1001,
+		accountID:        1,
+		model:            "gpt-4o-mini",
+		totalQuota:       1000000,
+		availableQuota:   1000000,
+		soldQuota:        0,
+		reservedQuota:    0,
+		pricePer1MInput:  0.5,
+		pricePer1MOutput: 1.5,
+		validDays:        30,
+		maxConcurrent:    10,
+		rateLimitRPM:     1000,
+		status:           domain.PackageStatusDraft,
+		quotaUnit:        "tokens",
+		priceUnit:        "USD",
+		currencyCode:     "USDT",
+	}
+}
+
+// WithSupplierID 设置供应商ID
+func (f *PackageFactory) WithSupplierID(id int64) *PackageFactory {
+	f.supplierID = id
+	return f
+}
+
+// WithAccountID 设置账户ID
+func (f *PackageFactory) WithAccountID(id int64) *PackageFactory {
+	f.accountID = id
+	return f
+}
+
+// WithModel 设置模型
+func (f *PackageFactory) WithModel(model string) *PackageFactory {
+	f.model = model
+	return f
+}
+
+// WithQuota 设置配额
+func (f *PackageFactory) WithQuota(total, available float64) *PackageFactory {
+	f.totalQuota = total
+	f.availableQuota = available
+	return f
+}
+
+// WithPrice 设置价格
+func (f *PackageFactory) WithPrice(input, output float64) *PackageFactory {
+	f.pricePer1MInput = input
+	f.pricePer1MOutput = output
+	return f
+}
+
+// WithValidDays 设置有效期
+func (f *PackageFactory) WithValidDays(days int) *PackageFactory {
+	f.validDays = days
+	return f
+}
+
+// WithStatus 设置状态
+func (f *PackageFactory) WithStatus(status domain.PackageStatus) *PackageFactory {
+	f.status = status
+	return f
+}
+
+// BuildRequest 构建创建套餐草稿请求
+func (f *PackageFactory) BuildRequest() *domain.CreatePackageDraftRequest {
+	return &domain.CreatePackageDraftRequest{
+		SupplierID:       f.supplierID,
+		AccountID:        f.accountID,
+		Model:            f.model,
+		TotalQuota:       f.totalQuota,
+		PricePer1MInput:  f.pricePer1MInput,
+		PricePer1MOutput: f.pricePer1MOutput,
+		ValidDays:        f.validDays,
+		MaxConcurrent:    f.maxConcurrent,
+		RateLimitRPM:     f.rateLimitRPM,
+	}
+}
+
+// Build 构建套餐对象
+func (f *PackageFactory) Build() *domain.Package {
+	now := time.Now()
+	return &domain.Package{
+		ID:                1,
+		SupplierID:        f.supplierID,
+		AccountID:         f.accountID,
+		Model:             f.model,
+		TotalQuota:        f.totalQuota,
+		AvailableQuota:    f.availableQuota,
+		SoldQuota:         f.soldQuota,
+		ReservedQuota:     f.reservedQuota,
+		PricePer1MInput:   f.pricePer1MInput,
+		PricePer1MOutput:  f.pricePer1MOutput,
+		ValidDays:         f.validDays,
+		MaxConcurrent:     f.maxConcurrent,
+		RateLimitRPM:      f.rateLimitRPM,
+		Status:            f.status,
+		TotalOrders:       0,
+		TotalRevenue:      0,
+		Rating:            0,
+		RatingCount:       0,
+		QuotaUnit:         f.quotaUnit,
+		PriceUnit:         f.priceUnit,
+		CurrencyCode:      f.currencyCode,
+		Version:           1,
+		CreatedAt:         now,
+		UpdatedAt:         now,
+	}
+}
+
+// BuildActive 构建活跃状态的套餐
+func (f *PackageFactory) BuildActive() *domain.Package {
+	pkg := f.Build()
+	pkg.Status = domain.PackageStatusActive
+	return pkg
+}
+
+// BuildPaused 构建暂停状态的套餐
+func (f *PackageFactory) BuildPaused() *domain.Package {
+	pkg := f.Build()
+	pkg.Status = domain.PackageStatusPaused
+	return pkg
+}
+
+// BuildSoldOut 构建售罄状态的套餐
+func (f *PackageFactory) BuildSoldOut() *domain.Package {
+	pkg := f.Build()
+	pkg.Status = domain.PackageStatusSoldOut
+	pkg.AvailableQuota = 0
+	return pkg
+}
+
+// BuildExpired 构建过期状态的套餐
+func (f *PackageFactory) BuildExpired() *domain.Package {
+	pkg := f.Build()
+	pkg.Status = domain.PackageStatusExpired
+	return pkg
+}
+
+// BuildWithID 构建带指定ID的套餐
+func (f *PackageFactory) BuildWithID(id int64) *domain.Package {
+	pkg := f.Build()
+	pkg.ID = id
+	return pkg
+}
diff --git a/supply-api/internal/testutil/factory/settlement.go b/supply-api/internal/testutil/factory/settlement.go
new file mode 100644
index 00000000..2ffab07b
--- /dev/null
+++ b/supply-api/internal/testutil/factory/settlement.go
@@ -0,0 +1,174 @@
+package factory
+
+import (
+	"time"
+
+	"lijiaoqiao/supply-api/internal/domain"
+)
+
+// SettlementFactory 结算测试数据工厂
+type SettlementFactory struct {
+	supplierID           int64
+	settlementNo         string
+	status               domain.SettlementStatus
+	totalAmount          float64
+	feeAmount            float64
+	netAmount            float64
+	paymentMethod        domain.PaymentMethod
+	paymentAccount       string
+	paymentTransactionID string
+	periodStart          time.Time
+	periodEnd            time.Time
+	totalOrders          int
+	totalUsageRecords    int
+	currencyCode         string
+	amountUnit           string
+	requestID            string
+	idempotencyKey      string
+}
+
+// NewSettlementFactory 创建默认结算工厂
+func NewSettlementFactory() *SettlementFactory {
+	now := time.Now()
+	return &SettlementFactory{
+		supplierID:     1001,
+		settlementNo:   "SET" + now.Format("20060102150405"),
+		status:         domain.SettlementStatusPending,
+		totalAmount:    1000.00,
+		feeAmount:      10.00,
+		netAmount:      990.00,
+		paymentMethod:  domain.PaymentMethodBank,
+		paymentAccount: "bank-1234567890",
+		periodStart:    now.AddDate(0, 0, -30),
+		periodEnd:      now,
+		totalOrders:    100,
+		totalUsageRecords: 1000,
+		currencyCode:   "USDT",
+		amountUnit:     "USD",
+	}
+}
+
+// WithSupplierID 设置供应商ID
+func (f *SettlementFactory) WithSupplierID(id int64) *SettlementFactory {
+	f.supplierID = id
+	return f
+}
+
+// WithStatus 设置状态
+func (f *SettlementFactory) WithStatus(status domain.SettlementStatus) *SettlementFactory {
+	f.status = status
+	return f
+}
+
+// WithAmount 设置金额
+func (f *SettlementFactory) WithAmount(total, fee, net float64) *SettlementFactory {
+	f.totalAmount = total
+	f.feeAmount = fee
+	f.netAmount = net
+	return f
+}
+
+// WithPaymentMethod 设置支付方式
+func (f *SettlementFactory) WithPaymentMethod(method domain.PaymentMethod, account string) *SettlementFactory {
+	f.paymentMethod = method
+	f.paymentAccount = account
+	return f
+}
+
+// WithPeriod 设置账期
+func (f *SettlementFactory) WithPeriod(start, end time.Time) *SettlementFactory {
+	f.periodStart = start
+	f.periodEnd = end
+	return f
+}
+
+// WithIdempotencyKey 设置幂等键
+func (f *SettlementFactory) WithIdempotencyKey(key string) *SettlementFactory {
+	f.idempotencyKey = key
+	return f
+}
+
+// Build 构建结算单对象
+func (f *SettlementFactory) Build() *domain.Settlement {
+	now := time.Now()
+	return &domain.Settlement{
+		ID:                   1,
+		SupplierID:           f.supplierID,
+		SettlementNo:         f.settlementNo,
+		Status:               f.status,
+		TotalAmount:          f.totalAmount,
+		FeeAmount:            f.feeAmount,
+		NetAmount:            f.netAmount,
+		PaymentMethod:        f.paymentMethod,
+		PaymentAccount:       f.paymentAccount,
+		PaymentTransactionID: f.paymentTransactionID,
+		PeriodStart:          f.periodStart,
+		PeriodEnd:            f.periodEnd,
+		TotalOrders:          f.totalOrders,
+		TotalUsageRecords:    f.totalUsageRecords,
+		CurrencyCode:         f.currencyCode,
+		AmountUnit:           f.amountUnit,
+		RequestID:            f.requestID,
+		IdempotencyKey:       f.idempotencyKey,
+		Version:              1,
+		CreatedAt:            now,
+		UpdatedAt:            now,
+	}
+}
+
+// BuildPending 构建待处理状态的结算单
+func (f *SettlementFactory) BuildPending() *domain.Settlement {
+	s := f.Build()
+	s.Status = domain.SettlementStatusPending
+	return s
+}
+
+// BuildProcessing 构建处理中的结算单
+func (f *SettlementFactory) BuildProcessing() *domain.Settlement {
+	s := f.Build()
+	s.Status = domain.SettlementStatusProcessing
+	return s
+}
+
+// BuildCompleted 构建已完成状态的结算单
+func (f *SettlementFactory) BuildCompleted() *domain.Settlement {
+	s := f.Build()
+	s.Status = domain.SettlementStatusCompleted
+	now := time.Now()
+	s.PaidAt = &now
+	return s
+}
+
+// BuildFailed 构建失败状态的结算单
+func (f *SettlementFactory) BuildFailed() *domain.Settlement {
+	s := f.Build()
+	s.Status = domain.SettlementStatusFailed
+	return s
+}
+
+// BuildWithID 构建带指定ID的结算单
+func (f *SettlementFactory) BuildWithID(id int64) *domain.Settlement {
+	s := f.Build()
+	s.ID = id
+	return s
+}
+
+// WithdrawRequest 构建提现请求
+func (f *SettlementFactory) WithdrawRequest() *domain.WithdrawRequest {
+	return &domain.WithdrawRequest{
+		Amount:         f.totalAmount,
+		PaymentMethod:  f.paymentMethod,
+		PaymentAccount: f.paymentAccount,
+		SMSCode:       "123456",
+	}
+}
+
+// WithdrawRequestWithCode 构建带指定短信验证码的提现请求
+func (f *SettlementFactory) WithdrawRequestWithCode(smsCode string) *domain.WithdrawRequest {
+	return &domain.WithdrawRequest{
+		Amount:         f.totalAmount,
+		PaymentMethod:  f.paymentMethod,
+		PaymentAccount: f.paymentAccount,
+		SMSCode:       smsCode,
+	}
+}