diff --git a/xiaoqu-agent-service/src/main/java/me/iiv/agent/mcp/sync/SaleReceivableOrdersSyncEntity.java b/xiaoqu-agent-service/src/main/java/me/iiv/agent/mcp/sync/SaleReceivableOrdersSyncEntity.java
new file mode 100644
index 0000000..fd71157
--- /dev/null
+++ b/xiaoqu-agent-service/src/main/java/me/iiv/agent/mcp/sync/SaleReceivableOrdersSyncEntity.java
@@ -0,0 +1,79 @@
+package me.iiv.agent.mcp.sync;
+
+import com.baomidou.mybatisplus.core.conditions.query.LambdaQueryWrapper;
+import me.iiv.agent.entity.m0.User;
+import me.iiv.iivframework.beans.b1.SaleReceivableOrder;
+import me.iiv.iivframework.mapper.m1.SaleReceivableOrderMapper;
+import org.springframework.stereotype.Component;
+
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+import java.util.ArrayList;
+import java.util.Date;
+import java.util.List;
+import java.util.Map;
+
+/**
+ * sale-receivable-orders 同步实体（m1.sale_receivable_order 应收单主表）。
+ * 与 repayment-details（回款明细）互补：应收单是整单口径，带收款状态与开票金额/状态。
+ * 金额列 legacy BigDecimal（元）→ 分；开票状态 0=未开票 1=全部开票 2=部分开票，原样透传。
+ * 行级权限：Token 绑定人时暂按 null 处理（网关同步使用服务身份，不带用户）。
+ */
+@Component
+public class SaleReceivableOrdersSyncEntity extends AbstractSyncEntity implements SyncEntity {
+
+    public static final String NAME = "sale-receivable-orders";
+
+    final SaleReceivableOrderMapper saleReceivableOrderMapper;
+
+    public SaleReceivableOrdersSyncEntity(SaleReceivableOrderMapper saleReceivableOrderMapper) {
+        this.saleReceivableOrderMapper = saleReceivableOrderMapper;
+    }
+
+    @Override
+    public String name() {
+        return NAME;
+    }
+
+    @Override
+    public List<SyncRow> fetchPage(Long fromTs, long cutoffTs, Long cursorMt, Long cursorId,
+                                   int limit, User user) {
+        LambdaQueryWrapper<SaleReceivableOrder> wrapper = new LambdaQueryWrapper<>();
+        applyWindow(wrapper, fromTs, cutoffTs, cursorMt, cursorId);
+        applyOrderAndLimit(wrapper, limit);
+        List<SaleReceivableOrder> rows = saleReceivableOrderMapper.selectList(wrapper);
+        List<SyncRow> out = new ArrayList<>(rows.size());
+        for (SaleReceivableOrder row : rows) {
+            long mt = ChangesEngine.effectiveTs(row.getModifyTime(), row.getCreateTime());
+            out.add(new SyncRow(toItem(row, mt), mt, row.getId()));
+        }
+        return out;
+    }
+
+    private Map<String, Object> toItem(SaleReceivableOrder row, long mt) {
+        boolean deleted = row.getSoftDelete() != null && row.getSoftDelete() == 1;
+        Date effective = row.getModifyTime() != null ? row.getModifyTime() : row.getCreateTime();
+        String customerName = row.getCusterName() != null && !row.getCusterName().isBlank()
+                ? row.getCusterName() : row.getJindieName();
+        return SyncChangeSchemas.toMap(new SyncChangeSchemas.ReceivableOrderChange(
+                stableId(row.getId()), row.getReceivableNo(), row.getOrderNo(), customerName,
+                stableId(row.getAgentId()), row.getAgentName(),
+                stableId(row.getPropertyId()), row.getPropertyName(),
+                row.getSaleCompany(),
+                ChangesEngine.iso(row.getOrderTime()), ChangesEngine.iso(row.getReceivableTime()),
+                toMinor(row.getReceivableMoney()), row.getReceivableState(),
+                toMinor(row.getInvoiceMoney()), toMinor(row.getNotInvoiceMoney()),
+                toMinor(row.getInvoicingProgressMoney()), row.getInvoiceState(),
+                row.getInvoiceName(),
+                ChangesEngine.iso(effective), mt, deleted ? ChangesEngine.iso(effective) : null));
+    }
+
+    private static String stableId(Long id) {
+        return id == null ? null : String.valueOf(id);
+    }
+
+    static Long toMinor(BigDecimal amount) {
+        return amount == null ? null
+                : amount.movePointRight(2).setScale(0, RoundingMode.HALF_UP).longValue();
+    }
+}
diff --git a/xiaoqu-agent-service/src/main/java/me/iiv/agent/mcp/sync/SyncChangeSchemas.java b/xiaoqu-agent-service/src/main/java/me/iiv/agent/mcp/sync/SyncChangeSchemas.java
index 03d2617..39eb190 100644
--- a/xiaoqu-agent-service/src/main/java/me/iiv/agent/mcp/sync/SyncChangeSchemas.java
+++ b/xiaoqu-agent-service/src/main/java/me/iiv/agent/mcp/sync/SyncChangeSchemas.java
@@ -59,6 +59,30 @@ final class SyncChangeSchemas {
             @JsonProperty("deleted_at") String deletedAt) {
     }
 
+    record ReceivableOrderChange(
+            @JsonProperty("receivable_order_id") String receivableOrderId,
+            @JsonProperty("receivable_no") String receivableNo,
+            @JsonProperty("order_no") String orderNo,
+            @JsonProperty("customer_name") String customerName,
+            @JsonProperty("agent_id") String agentId,
+            @JsonProperty("agent_name") String agentName,
+            @JsonProperty("property_id") String propertyId,
+            @JsonProperty("property_name") String propertyName,
+            @JsonProperty("sale_company") String saleCompany,
+            @JsonProperty("order_time") String orderTime,
+            @JsonProperty("receivable_time") String receivableTime,
+            @JsonProperty("receivable_money_minor") Long receivableMoneyMinor,
+            @JsonProperty("receivable_state") Integer receivableState,
+            @JsonProperty("invoice_money_minor") Long invoiceMoneyMinor,
+            @JsonProperty("not_invoice_money_minor") Long notInvoiceMoneyMinor,
+            @JsonProperty("invoicing_progress_money_minor") Long invoicingProgressMoneyMinor,
+            @JsonProperty("invoice_state") Integer invoiceState,
+            @JsonProperty("invoice_name") String invoiceName,
+            @JsonProperty("updated_at") String updatedAt,
+            long version,
+            @JsonProperty("deleted_at") String deletedAt) {
+    }
+
     record ContractChange(
             @JsonProperty("contract_id") String contractId,
             @JsonProperty("contract_no") String contractNo,
diff --git a/xiaoqu-agent-service/src/main/java/me/iiv/agent/mcp/tool/ChangesTools.java b/xiaoqu-agent-service/src/main/java/me/iiv/agent/mcp/tool/ChangesTools.java
index cd939a0..5713d55 100644
--- a/xiaoqu-agent-service/src/main/java/me/iiv/agent/mcp/tool/ChangesTools.java
+++ b/xiaoqu-agent-service/src/main/java/me/iiv/agent/mcp/tool/ChangesTools.java
@@ -14,6 +14,7 @@ import me.iiv.agent.mcp.sync.MallOrdersSyncEntity;
 import me.iiv.agent.mcp.sync.PropertiesSyncEntity;
 import me.iiv.agent.mcp.sync.RelocationOrdersSyncEntity;
 import me.iiv.agent.mcp.sync.RepaymentDetailsSyncEntity;
+import me.iiv.agent.mcp.sync.SaleReceivableOrdersSyncEntity;
 import me.iiv.agent.mcp.sync.RepaymentTargetsSyncEntity;
 import me.iiv.agent.mcp.sync.UsersSyncEntity;
 import me.iiv.agent.mcp.sync.WithdrawOrdersSyncEntity;
@@ -141,6 +142,23 @@ public class ChangesTools implements ToolObject {
     }
 
     @XqTool(category = "sync", kind = "read")
+    @Tool(name = "sale-receivable-orders.changes.list",
+            description = "增量同步应收单主表（m1.sale_receivable_order，整单口径）。" + PROTOCOL_DESC
+                    + "items 字段：receivable_order_id/receivable_no/order_no/customer_name/"
+                    + "agent_id/agent_name/property_id/property_name/sale_company/"
+                    + "order_time/receivable_time（带时区）/receivable_money_minor（应收金额，分）/"
+                    + "receivable_state（0 未收款 1 全部收款 2 部分收款）/"
+                    + "invoice_money_minor（已开票金额，分）/not_invoice_money_minor（未开票金额，分）/"
+                    + "invoicing_progress_money_minor（开票中金额，分）/"
+                    + "invoice_state（0 未开票 1 全部开票 2 部分开票）/invoice_name/"
+                    + "updated_at/version/deleted_at。")
+    public Map<String, Object> saleReceivableOrdersChangesList(
+            @ToolParam(required = false, description = SYNC_TOKEN_DESC) String syncToken,
+            @ToolParam(required = false, description = CURSOR_DESC) String cursor,
+            @ToolParam(required = false, description = LIMIT_DESC) Integer limit) {
+        return changesEngine.execute(SaleReceivableOrdersSyncEntity.NAME, syncToken, cursor, limit);
+    }
+
     @Tool(name = "repayment-details.changes.list", description = "增量同步客户回款明细（m1.saler_repayment_customer，客户×订单×周期）。" + PROTOCOL_DESC
             + "items 字段：repayment_detail_id/owner_user_id（销售稳定 user.id）/owner_name/"
             + "saler_agent_id/saler_agent_name/property_id/property_name/district_id/district_name/customer_name/"