diff --git a/.trae/.ignore b/.trae/.ignore
new file mode 100644
index 0000000..e69de29
diff --git a/app/Http/Controllers/Api/V1/Admin/Player/AdminPlayerDestroyController.php b/app/Http/Controllers/Api/V1/Admin/Player/AdminPlayerDestroyController.php
new file mode 100644
index 0000000..c5716d6
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/Admin/Player/AdminPlayerDestroyController.php
@@ -0,0 +1,51 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1\Admin\Player;
+
+use App\Models\Player;
+use App\Lottery\ErrorCode;
+use App\Support\ApiResponse;
+use Illuminate\Http\Request;
+use Illuminate\Http\JsonResponse;
+use App\Http\Controllers\Controller;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+
+/** DELETE /api/v1/admin/players/{player} */
+final class AdminPlayerDestroyController extends Controller
+{
+    public function __invoke(Request $request, Player $player): JsonResponse
+    {
+        $hasWallets = Player::query()
+            ->whereKey($player->getKey())
+            ->whereHas('wallets', static fn (HasMany $q) => $q->whereRaw('balance != 0'))
+            ->exists();
+
+        if ($hasWallets) {
+            return ApiResponse::error(
+                '该玩家钱包仍有余额，请先清空后再删除',
+                ErrorCode::ValidationFailed->value,
+                null,
+                422,
+            );
+        }
+
+        $hasTickets = Player::query()
+            ->whereKey($player->getKey())
+            ->whereHas('ticketOrders')
+            ->exists();
+
+        if ($hasTickets) {
+            return ApiResponse::error(
+                '该玩家存在注单记录，无法删除',
+                ErrorCode::ValidationFailed->value,
+                null,
+                422,
+            );
+        }
+
+        $player->wallets()->delete();
+        $player->delete();
+
+        return ApiResponse::success(['deleted' => true]);
+    }
+}
diff --git a/app/Http/Controllers/Api/V1/Admin/Player/AdminPlayerIndexController.php b/app/Http/Controllers/Api/V1/Admin/Player/AdminPlayerIndexController.php
new file mode 100644
index 0000000..c21e189
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/Admin/Player/AdminPlayerIndexController.php
@@ -0,0 +1,43 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1\Admin\Player;
+
+use App\Models\Player;
+use Illuminate\Http\Request;
+use App\Support\ApiResponse;
+use Illuminate\Http\JsonResponse;
+use App\Http\Controllers\Controller;
+use App\Support\AdminApiList;
+use App\Support\PlayerApiPresenter;
+
+/** GET /api/v1/admin/players */
+final class AdminPlayerIndexController extends Controller
+{
+    public function __invoke(Request $request): JsonResponse
+    {
+        $p = AdminApiList::readPaging($request);
+        $keyword = trim((string) $request->query('keyword', ''));
+        $status = $request->query('status');
+
+        $q = Player::query()
+            ->with(['wallets' => static fn ($wq) => $wq->orderBy('wallet_type')->orderBy('currency_code')])
+            ->orderByDesc('id');
+
+        if ($keyword !== '') {
+            $term = '%'.addcslashes($keyword, '%_\\').'%';
+            $q->where(static function ($sub) use ($term): void {
+                $sub->where('site_player_id', 'like', $term)
+                    ->orWhere('username', 'like', $term)
+                    ->orWhere('nickname', 'like', $term);
+            });
+        }
+
+        if ($status !== null && $status !== '') {
+            $q->where('status', (int) $status);
+        }
+
+        $paginator = $q->paginate($p['perPage'], ['*'], 'page', $p['page']);
+
+        return AdminApiList::json($paginator, fn (Player $player): array => PlayerApiPresenter::listItem($player));
+    }
+}
diff --git a/app/Http/Controllers/Api/V1/Admin/Player/AdminPlayerShowController.php b/app/Http/Controllers/Api/V1/Admin/Player/AdminPlayerShowController.php
new file mode 100644
index 0000000..a96034d
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/Admin/Player/AdminPlayerShowController.php
@@ -0,0 +1,17 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1\Admin\Player;
+
+use App\Models\Player;
+use App\Support\ApiResponse;
+use Illuminate\Http\JsonResponse;
+use App\Http\Controllers\Controller;
+
+/** GET /api/v1/admin/players/{player} */
+final class AdminPlayerShowController extends Controller
+{
+    public function __invoke(Player $player): JsonResponse
+    {
+        return ApiResponse::success(PlayerApiPresenter::listItem($player));
+    }
+}
diff --git a/app/Http/Controllers/Api/V1/Admin/Player/AdminPlayerStoreController.php b/app/Http/Controllers/Api/V1/Admin/Player/AdminPlayerStoreController.php
new file mode 100644
index 0000000..7be835d
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/Admin/Player/AdminPlayerStoreController.php
@@ -0,0 +1,43 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1\Admin\Player;
+
+use App\Models\Player;
+use App\Lottery\ErrorCode;
+use App\Support\ApiResponse;
+use Illuminate\Http\JsonResponse;
+use App\Http\Controllers\Controller;
+use App\Support\PlayerApiPresenter;
+use App\Http\Requests\Admin\AdminPlayerStoreRequest;
+
+/** POST /api/v1/admin/players */
+final class AdminPlayerStoreController extends Controller
+{
+    public function __invoke(AdminPlayerStoreRequest $request): JsonResponse
+    {
+        $exists = Player::query()
+            ->where('site_code', $request->validated('site_code'))
+            ->where('site_player_id', $request->validated('site_player_id'))
+            ->exists();
+
+        if ($exists) {
+            return ApiResponse::error(
+                '该主站玩家已在彩票平台注册',
+                ErrorCode::ValidationFailed->value,
+                null,
+                422,
+            );
+        }
+
+        $player = Player::query()->create([
+            'site_code' => $request->validated('site_code'),
+            'site_player_id' => $request->validated('site_player_id'),
+            'username' => $request->validated('username'),
+            'nickname' => $request->validated('nickname'),
+            'default_currency' => $request->validated('default_currency', 'NPR'),
+            'status' => $request->validated('status', 0),
+        ]);
+
+        return ApiResponse::success(PlayerApiPresenter::listItem($player), 201);
+    }
+}
diff --git a/app/Http/Controllers/Api/V1/Admin/Player/AdminPlayerUpdateController.php b/app/Http/Controllers/Api/V1/Admin/Player/AdminPlayerUpdateController.php
new file mode 100644
index 0000000..04c997a
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/Admin/Player/AdminPlayerUpdateController.php
@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1\Admin\Player;
+
+use App\Models\Player;
+use App\Lottery\ErrorCode;
+use App\Support\ApiResponse;
+use Illuminate\Http\JsonResponse;
+use App\Http\Controllers\Controller;
+use App\Support\PlayerApiPresenter;
+use App\Http\Requests\Admin\AdminPlayerUpdateRequest;
+
+/** PUT /api/v1/admin/players/{player} */
+final class AdminPlayerUpdateController extends Controller
+{
+    public function __invoke(AdminPlayerUpdateRequest $request, Player $player): JsonResponse
+    {
+        $data = $request->validated();
+
+        if (isset($data['status'])) {
+            $data['status'] = (int) $data['status'];
+        }
+
+        $player->fill(array_filter($data, static fn ($v) => $v !== ''));
+        $player->save();
+
+        return ApiResponse::success(PlayerApiPresenter::listItem($player));
+    }
+}
diff --git a/app/Http/Controllers/Api/V1/Admin/Wallet/TransferOrderListController.php b/app/Http/Controllers/Api/V1/Admin/Wallet/TransferOrderListController.php
index 9b5cfd6..7f11ac1 100644
--- a/app/Http/Controllers/Api/V1/Admin/Wallet/TransferOrderListController.php
+++ b/app/Http/Controllers/Api/V1/Admin/Wallet/TransferOrderListController.php
@@ -22,14 +22,14 @@ use App\Http\Requests\Admin\TransferOrderListRequest;
  * - `transfer_no`（可选，模糊匹配本地单号）
  * - `external_ref_no`（可选，模糊匹配主站流水号）
  * - `created_from` / `created_to`（可选，`Y-m-d`，筛选创建时间）
- * - `status`（可选，逗号分隔：`processing`,`success`,`failed`,`pending_reconcile`）
+ * - `status`（可选，逗号分隔：`processing`,`success`,`failed`,`pending_reconcile`,`reversed`,`manually_processed`）
  * - `abnormal=1`（仅看异常：processing / failed / pending_reconcile，与 `status` 同时出现时优先）
  */
 final class TransferOrderListController extends Controller
 {
     use PaginationTrait;
 
-    private const ALLOWED_STATUS = ['processing', 'success', 'failed', 'pending_reconcile'];
+    private const ALLOWED_STATUS = ['processing', 'success', 'failed', 'pending_reconcile', 'reversed', 'manually_processed'];
 
     public function __invoke(TransferOrderListRequest $request): JsonResponse
     {
diff --git a/app/Http/Controllers/Api/V1/Admin/Wallet/TransferOrderReconcileController.php b/app/Http/Controllers/Api/V1/Admin/Wallet/TransferOrderReconcileController.php
new file mode 100644
index 0000000..746aa33
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/Admin/Wallet/TransferOrderReconcileController.php
@@ -0,0 +1,74 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1\Admin\Wallet;
+
+use App\Models\TransferOrder;
+use App\Support\ApiResponse;
+use App\Support\LotteryMessage;
+use App\Exceptions\WalletOperationException;
+use App\Services\Wallet\LotteryTransferService;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Admin\Wallet\TransferOrderReverseRequest;
+use App\Http\Requests\Admin\Wallet\TransferOrderManuallyProcessRequest;
+use Illuminate\Http\JsonResponse;
+
+/**
+ * 后台：转账订单对账操作（冲正 / 人工处理）。
+ * PRD §12：待对账 -> 已冲正 / 已人工处理。
+ */
+final class TransferOrderReconcileController extends Controller
+{
+    public function __construct(
+        private readonly LotteryTransferService $transferService,
+    ) {}
+
+    public function reverse(TransferOrderReverseRequest $request, string $transferNo): JsonResponse
+    {
+        $order = TransferOrder::query()->where('transfer_no', $transferNo)->first();
+        if ($order === null) {
+            return ApiResponse::error(__('wallet.order_not_found'), 404);
+        }
+
+        try {
+            $this->transferService->reconcileTransferOrder(
+                $order,
+                'reverse',
+                (string) $request->validated('remark', ''),
+            );
+        } catch (WalletOperationException $e) {
+            return ApiResponse::error(
+                LotteryMessage::wallet($request, $e->lotteryCode),
+                $e->lotteryCode,
+                null,
+                $e->httpStatus,
+            );
+        }
+
+        return ApiResponse::success(['transfer_no' => $transferNo, 'status' => 'reversed']);
+    }
+
+    public function manuallyProcess(TransferOrderManuallyProcessRequest $request, string $transferNo): JsonResponse
+    {
+        $order = TransferOrder::query()->where('transfer_no', $transferNo)->first();
+        if ($order === null) {
+            return ApiResponse::error(__('wallet.order_not_found'), 404);
+        }
+
+        try {
+            $this->transferService->reconcileTransferOrder(
+                $order,
+                'manually_process',
+                (string) $request->validated('remark', ''),
+            );
+        } catch (WalletOperationException $e) {
+            return ApiResponse::error(
+                LotteryMessage::wallet($request, $e->lotteryCode),
+                $e->lotteryCode,
+                null,
+                $e->httpStatus,
+            );
+        }
+
+        return ApiResponse::success(['transfer_no' => $transferNo, 'status' => 'manually_processed']);
+    }
+}
diff --git a/app/Http/Controllers/Api/V1/Admin/Wallet/WalletTransactionListController.php b/app/Http/Controllers/Api/V1/Admin/Wallet/WalletTransactionListController.php
index bf32892..9fbb258 100644
--- a/app/Http/Controllers/Api/V1/Admin/Wallet/WalletTransactionListController.php
+++ b/app/Http/Controllers/Api/V1/Admin/Wallet/WalletTransactionListController.php
@@ -29,7 +29,7 @@ final class WalletTransactionListController extends Controller
 {
     use PaginationTrait;
 
-    private const ALLOWED_STATUS = ['posted', 'pending_reconcile'];
+    private const ALLOWED_STATUS = ['posted', 'pending_reconcile', 'reversed'];
 
     public function __invoke(WalletTransactionListRequest $request): JsonResponse
     {
diff --git a/app/Http/Controllers/Api/V1/Wallet/WalletLogsController.php b/app/Http/Controllers/Api/V1/Wallet/WalletLogsController.php
index d58ddbc..c588dbe 100644
--- a/app/Http/Controllers/Api/V1/Wallet/WalletLogsController.php
+++ b/app/Http/Controllers/Api/V1/Wallet/WalletLogsController.php
@@ -15,7 +15,7 @@ use App\Http\Controllers\Controller;
 /**
  * PRD §10.1.1：`GET /api/v1/wallet/logs` — 钱包流水。
  *
- * Query：`page`、`size`（每页条数，默认 20）、`type`（逗号分隔：transfer_in,transfer_out,bet,prize,refund）
+ * Query：`page`、`size`（每页条数，默认 20）、`type`（逗号分隔：transfer_in,transfer_out,bet,prize,refund,reversal）
  */
 final class WalletLogsController extends Controller
 {
@@ -26,6 +26,7 @@ final class WalletLogsController extends Controller
         'transfer_in' => ['transfer_in'],
         'transfer_out' => ['transfer_out'],
         'refund' => ['transfer_out_refund'],
+        'reversal' => ['reversal'],
         'bet' => ['bet'],
         'prize' => ['prize'],
     ];
@@ -152,6 +153,7 @@ final class WalletLogsController extends Controller
     {
         return match ($biz) {
             'transfer_out_refund' => 'refund',
+            'reversal' => 'reversal',
             default => $biz,
         };
     }
diff --git a/app/Http/Requests/Admin/AdminPlayerIndexRequest.php b/app/Http/Requests/Admin/AdminPlayerIndexRequest.php
new file mode 100644
index 0000000..0ab00b7
--- /dev/null
+++ b/app/Http/Requests/Admin/AdminPlayerIndexRequest.php
@@ -0,0 +1,26 @@
+<?php
+
+namespace App\Http\Requests\Admin;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+/**
+ * 玩家列表查询请求。
+ *
+ * @see AdminPlayerIndexController
+ */
+final class AdminPlayerIndexRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'keyword' => ['sometimes', 'string', 'max:128'],
+            'status' => ['sometimes', 'integer', 'in:0,1,2'],
+        ];
+    }
+}
diff --git a/app/Http/Requests/Admin/AdminPlayerStoreRequest.php b/app/Http/Requests/Admin/AdminPlayerStoreRequest.php
new file mode 100644
index 0000000..63126f9
--- /dev/null
+++ b/app/Http/Requests/Admin/AdminPlayerStoreRequest.php
@@ -0,0 +1,30 @@
+<?php
+
+namespace App\Http\Requests\Admin;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+/**
+ * 玩家创建请求。
+ *
+ * @see AdminPlayerStoreController
+ */
+final class AdminPlayerStoreRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'site_code' => ['required', 'string', 'max:64'],
+            'site_player_id' => ['required', 'string', 'max:128'],
+            'username' => ['nullable', 'string', 'max:128'],
+            'nickname' => ['nullable', 'string', 'max:128'],
+            'default_currency' => ['sometimes', 'string', 'max:16'],
+            'status' => ['sometimes', 'integer', 'in:0,1,2'],
+        ];
+    }
+}
diff --git a/app/Http/Requests/Admin/AdminPlayerUpdateRequest.php b/app/Http/Requests/Admin/AdminPlayerUpdateRequest.php
new file mode 100644
index 0000000..0df804f
--- /dev/null
+++ b/app/Http/Requests/Admin/AdminPlayerUpdateRequest.php
@@ -0,0 +1,28 @@
+<?php
+
+namespace App\Http\Requests\Admin;
+
+use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Validation\Rule;
+
+/**
+ * 玩家更新请求。
+ *
+ * @see AdminPlayerUpdateController
+ */
+final class AdminPlayerUpdateRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'username' => ['sometimes', 'string', 'max:128'],
+            'nickname' => ['sometimes', 'nullable', 'string', 'max:128'],
+            'status' => ['sometimes', 'integer', Rule::in([0, 1, 2])],
+        ];
+    }
+}
diff --git a/app/Http/Requests/Admin/Wallet/TransferOrderManuallyProcessRequest.php b/app/Http/Requests/Admin/Wallet/TransferOrderManuallyProcessRequest.php
new file mode 100644
index 0000000..da2975e
--- /dev/null
+++ b/app/Http/Requests/Admin/Wallet/TransferOrderManuallyProcessRequest.php
@@ -0,0 +1,20 @@
+<?php
+
+namespace App\Http\Requests\Admin\Wallet;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+final class TransferOrderManuallyProcessRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'remark' => ['sometimes', 'nullable', 'string', 'max:255'],
+        ];
+    }
+}
diff --git a/app/Http/Requests/Admin/Wallet/TransferOrderReverseRequest.php b/app/Http/Requests/Admin/Wallet/TransferOrderReverseRequest.php
new file mode 100644
index 0000000..3704edc
--- /dev/null
+++ b/app/Http/Requests/Admin/Wallet/TransferOrderReverseRequest.php
@@ -0,0 +1,20 @@
+<?php
+
+namespace App\Http\Requests\Admin\Wallet;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+final class TransferOrderReverseRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'remark' => ['sometimes', 'nullable', 'string', 'max:255'],
+        ];
+    }
+}
diff --git a/app/Services/Wallet/LotteryTransferService.php b/app/Services/Wallet/LotteryTransferService.php
index ce47d92..31ef55c 100644
--- a/app/Services/Wallet/LotteryTransferService.php
+++ b/app/Services/Wallet/LotteryTransferService.php
@@ -34,12 +34,20 @@ final class LotteryTransferService
     /** PRD §6.2/6.7：主站超时待对账 */
     private const ST_PENDING_RECONCILE = 'pending_reconcile';
 
+    /** PRD §12：对账后冲正 */
+    private const ST_REVERSED = 'reversed';
+
+    /** PRD §12：对账后人工处理 */
+    private const ST_MANUALLY_PROCESSED = 'manually_processed';
+
     private const BIZ_TRANSFER_IN = 'transfer_in';
 
     private const BIZ_TRANSFER_OUT = 'transfer_out';
 
     private const BIZ_TRANSFER_OUT_REFUND = 'transfer_out_refund';
 
+    private const BIZ_REVERSAL = 'reversal';
+
     private const TXN_POSTED = 'posted';
 
     private const TXN_PENDING_RECONCILE = 'pending_reconcile';
@@ -338,6 +346,115 @@ final class LotteryTransferService
         );
     }
 
+    /**
+     * 对账操作：冲正 / 人工处理。
+     *
+     * 冲正（reverse）：主站确认未成功，对已扣彩票余额的转出单做反向操作（加回余额），标记为已冲正。
+     * 人工处理（manually_process）：管理员确认该订单已通过其它途径解决，仅标记状态，不动钱包。
+     *
+     * @param  'reverse'|'manually_process'  $action
+     * @throws WalletOperationException
+     */
+    public function reconcileTransferOrder(
+        TransferOrder $order,
+        string $action,
+        string $remark = '',
+    ): void {
+        if ($order->status !== self::ST_PENDING_RECONCILE) {
+            throw new WalletOperationException(
+                'order_not_pending_reconcile',
+                ErrorCode::WalletExternalRejected->value,
+                422,
+            );
+        }
+
+        if ($action === 'reverse') {
+            $this->doReverse($order, $remark);
+        } elseif ($action === 'manually_process') {
+            $this->doManuallyProcess($order, $remark);
+        } else {
+            throw new WalletOperationException(
+                'invalid_reconcile_action',
+                ErrorCode::WalletExternalRejected->value,
+                422,
+            );
+        }
+    }
+
+    private function doReverse(TransferOrder $order, string $remark): void
+    {
+        if ($order->direction === self::DIR_OUT) {
+            DB::transaction(function () use ($order, $remark): void {
+                $wallet = $this->lockLotteryWalletById($order->player_id, $order->currency_code);
+                $before = (int) $wallet->balance;
+                $after = $before + (int) $order->amount;
+                $wallet->forceFill([
+                    'balance' => $after,
+                    'version' => (int) $wallet->version + 1,
+                ])->save();
+
+                WalletTxn::query()->create([
+                    'txn_no' => $this->newTxnNo(),
+                    'player_id' => (int) $order->player_id,
+                    'wallet_id' => $wallet->id,
+                    'biz_type' => self::BIZ_REVERSAL,
+                    'biz_no' => $order->transfer_no,
+                    'direction' => self::TXN_DIR_IN,
+                    'amount' => (int) $order->amount,
+                    'balance_before' => $before,
+                    'balance_after' => $after,
+                    'status' => self::TXN_POSTED,
+                    'external_ref_no' => null,
+                    'idempotent_key' => null,
+                    'remark' => $remark ?: 'reversal_pending_reconcile',
+                ]);
+
+                $order->forceFill([
+                    'status' => self::ST_REVERSED,
+                    'fail_reason' => 'reversed: '.($remark ?: 'admin_reversal'),
+                    'finished_at' => now(),
+                ])->save();
+            });
+        } else {
+            $order->forceFill([
+                'status' => self::ST_REVERSED,
+                'fail_reason' => 'reversed: '.($remark ?: 'admin_reversal'),
+                'finished_at' => now(),
+            ])->save();
+        }
+    }
+
+    private function doManuallyProcess(TransferOrder $order, string $remark): void
+    {
+        $order->forceFill([
+            'status' => self::ST_MANUALLY_PROCESSED,
+            'fail_reason' => 'manually_processed: '.($remark ?: 'admin_manual'),
+            'finished_at' => now(),
+        ])->save();
+    }
+
+    private function lockLotteryWalletById(int $playerId, string $currencyCode): PlayerWallet
+    {
+        $wallet = PlayerWallet::query()
+            ->where([
+                'player_id' => $playerId,
+                'wallet_type' => self::WALLET_TYPE_LOTTERY,
+                'currency_code' => $currencyCode,
+            ])
+            ->lockForUpdate()
+            ->first();
+
+        if ($wallet === null) {
+            throw new WalletOperationException(
+                'wallet_not_found',
+                ErrorCode::WalletInvalidCurrency->value,
+                422,
+            );
+        }
+
+        return $wallet;
+    }
+
     /**
      * @return array<string, mixed>
      */
diff --git a/app/Support/PlayerApiPresenter.php b/app/Support/PlayerApiPresenter.php
new file mode 100644
index 0000000..d2cdd0c
--- /dev/null
+++ b/app/Support/PlayerApiPresenter.php
@@ -0,0 +1,40 @@
+<?php
+
+namespace App\Support;
+
+use App\Models\Player;
+use App\Models\PlayerWallet;
+
+/** 玩家 API 统一 JSON 形状（列表行 / 详情）。 */
+final class PlayerApiPresenter
+{
+    /** @return array<string, mixed> */
+    public static function listItem(Player $player): array
+    {
+        $wallets = $player->relationLoaded('wallets')
+            ? $player->wallets
+            : $player->wallets()->get();
+
+        $walletRows = $wallets->map(static fn (PlayerWallet $w): array => [
+            'wallet_type' => $w->wallet_type,
+            'currency_code' => $w->currency_code,
+            'balance' => (int) $w->balance,
+            'frozen_balance' => (int) $w->frozen_balance,
+            'available_balance' => max(0, (int) $w->balance - (int) $w->frozen_balance),
+            'status' => (int) $w->status,
+        ])->values()->all();
+
+        return [
+            'id' => (int) $player->id,
+            'site_code' => $player->site_code,
+            'site_player_id' => $player->site_player_id,
+            'username' => $player->username,
+            'nickname' => $player->nickname,
+            'default_currency' => $player->default_currency,
+            'status' => (int) $player->status,
+            'last_login_at' => $player->last_login_at?->toIso8601String(),
+            'created_at' => $player->created_at?->toIso8601String(),
+            'wallets' => $walletRows,
+        ];
+    }
+}
diff --git a/routes/api/v1/admin/player.php b/routes/api/v1/admin/player.php
index f8d950f..b95dafa 100644
--- a/routes/api/v1/admin/player.php
+++ b/routes/api/v1/admin/player.php
@@ -1,6 +1,11 @@
 <?php
 
 use Illuminate\Support\Facades\Route;
+use App\Http\Controllers\Api\V1\Admin\Player\AdminPlayerIndexController;
+use App\Http\Controllers\Api\V1\Admin\Player\AdminPlayerStoreController;
+use App\Http\Controllers\Api\V1\Admin\Player\AdminPlayerShowController;
+use App\Http\Controllers\Api\V1\Admin\Player\AdminPlayerUpdateController;
+use App\Http\Controllers\Api\V1\Admin\Player\AdminPlayerDestroyController;
 use App\Http\Controllers\Api\V1\Admin\Player\PlayerWalletShowController;
 use App\Http\Controllers\Api\V1\Admin\Player\AdminPlayerTicketItemsIndexController;
 
@@ -9,6 +14,16 @@ use App\Http\Controllers\Api\V1\Admin\Player\AdminPlayerTicketItemsIndexControll
  */
 Route::middleware('admin.permission:prd.users.manage|prd.users.view_finance|prd.users.view_cs')
     ->group(function (): void {
+        Route::get('players', AdminPlayerIndexController::class)
+            ->name('api.v1.admin.players.index');
+        Route::post('players', AdminPlayerStoreController::class)
+            ->name('api.v1.admin.players.store');
+        Route::get('players/{player}', AdminPlayerShowController::class)
+            ->name('api.v1.admin.players.show');
+        Route::put('players/{player}', AdminPlayerUpdateController::class)
+            ->name('api.v1.admin.players.update');
+        Route::delete('players/{player}', AdminPlayerDestroyController::class)
+            ->name('api.v1.admin.players.destroy');
         Route::get('players/{player}/wallets', PlayerWalletShowController::class)
             ->name('api.v1.admin.players.wallets');
         Route::get('players/{player}/ticket-items', AdminPlayerTicketItemsIndexController::class)
diff --git a/routes/api/v1/admin/wallet.php b/routes/api/v1/admin/wallet.php
index 1097586..b5c33dd 100644
--- a/routes/api/v1/admin/wallet.php
+++ b/routes/api/v1/admin/wallet.php
@@ -2,6 +2,7 @@
 
 use Illuminate\Support\Facades\Route;
 use App\Http\Controllers\Api\V1\Admin\Wallet\TransferOrderListController;
+use App\Http\Controllers\Api\V1\Admin\Wallet\TransferOrderReconcileController;
 use App\Http\Controllers\Api\V1\Admin\Reconcile\ReconcileJobShowController;
 use App\Http\Controllers\Api\V1\Admin\Reconcile\ReconcileJobIndexController;
 use App\Http\Controllers\Api\V1\Admin\Reconcile\ReconcileJobStoreController;
@@ -20,7 +21,6 @@ Route::middleware('admin.permission:prd.wallet_reconcile.manage|prd.wallet_recon
         Route::get('wallet/transactions', WalletTransactionListController::class)
             ->name('api.v1.admin.wallet.transactions');
 
-        // 对账任务查看
         Route::get('reconcile-jobs', ReconcileJobIndexController::class)
             ->name('api.v1.admin.reconcile-jobs.index');
         Route::get('reconcile-jobs/{reconcile_job}', ReconcileJobShowController::class)
@@ -29,6 +29,15 @@ Route::middleware('admin.permission:prd.wallet_reconcile.manage|prd.wallet_recon
             ->name('api.v1.admin.reconcile-jobs.items.index');
     });
 
+// 对账操作（仅管理权限）
+Route::middleware('admin.permission:prd.wallet_reconcile.manage')
+    ->group(function (): void {
+        Route::post('wallet/transfer-orders/{transfer_no}/reverse', [TransferOrderReconcileController::class, 'reverse'])
+            ->name('api.v1.admin.wallet.transfer-orders.reverse');
+        Route::post('wallet/transfer-orders/{transfer_no}/manually-process', [TransferOrderReconcileController::class, 'manuallyProcess'])
+            ->name('api.v1.admin.wallet.transfer-orders.manually-process');
+    });
+
 // 对账任务创建（仅管理权限）
 Route::middleware('admin.permission:prd.wallet_reconcile.manage')
     ->post('reconcile-jobs', ReconcileJobStoreController::class)