diff --git a/frontend/src/services/records.ts b/frontend/src/services/records.ts
new file mode 100644
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+++ b/frontend/src/services/records.ts
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+/**
+ * 记录服务 - Records API Service
+ * 功能：封装账单记录相关的 API 调用，提供账单 CRUD 操作
+ * API 依赖：
+ *   - GET /api/records - 获取账单记录列表（支持多条件筛选）
+ *   - GET /api/records/:id - 获取单条账单记录
+ *   - POST /api/records - 创建账单记录
+ *   - PUT /api/records/:id - 更新账单记录
+ *   - DELETE /api/records/:id - 删除账单记录
+ */
+import { apiClient } from './apiClient';
+import type { Record, RecordFormData } from '../types';
+import { useUserStore } from '../stores/userStore';
+
+export const recordsApi = {
+  // API: GET /api/records - 获取账单记录列表，支持按账户、类型、分类、日期范围筛选
+  async getRecords(params?: {
+    accountId?: number;
+    type?: 'income' | 'expense';
+    category?: string;
+    startDate?: string;
+    endDate?: string;
+  }): Promise<Record[]> {
+    const userId = useUserStore.getState().userId;
+    const response = await apiClient.get<Record[]>('/records', { userId, ...params });
+    return response.data;
+  },
+
+  // API: GET /api/records/:id - 获取指定账单记录详情
+  async getRecord(id: number): Promise<Record> {
+    const response = await apiClient.get<Record>(`/records/${id}`);
+    return response.data;
+  },
+
+  // API: POST /api/records - 创建账单记录，自动关联当前用户
+  async createRecord(data: Omit<RecordFormData, 'accountId'> & { accountId: number }): Promise<Record> {
+    const userId = useUserStore.getState().userId;
+    const response = await apiClient.post<Record>('/records', { ...data, userId });
+    return response.data;
+  },
+
+  // API: PUT /api/records/:id - 更新账单记录，支持部分更新
+  async updateRecord(id: number, data: Partial<RecordFormData>): Promise<Record> {
+    const response = await apiClient.put<Record>(`/records/${id}`, data);
+    return response.data;
+  },
+
+  // API: DELETE /api/records/:id - 删除指定账单记录
+  async deleteRecord(id: number): Promise<void> {
+    const response = await apiClient.delete<void>(`/records/${id}`);
+    return response.data;
+  },
+};