diff --git a/UnitTestProject/Modules/SwapModule/GLMS20260105GoldenTest.cs b/UnitTestProject/Modules/SwapModule/GLMS20260105GoldenTest.cs
new file mode 100644
index 00000000..b694f6fa
--- /dev/null
+++ b/UnitTestProject/Modules/SwapModule/GLMS20260105GoldenTest.cs
@@ -0,0 +1,194 @@
+using Newtonsoft.Json;
+using Newtonsoft.Json.Linq;
+using YLErp.DBModels;
+using YLErp.DBModels.Enums;
+
+namespace YLErp.Modules.SwapModule
+{
+    /// <summary>
+    /// GLMS-20260105-0007 分红精度差异 - golden 录制/回放测试
+    /// ============================================================================
+    /// 用真实测试库数据录制 → golden JSON → 回放复现 0.36 差异
+    ///
+    /// 问题：原有待实现分红-90400，互换支付-400后应为-90000，实际-89999.64
+    /// 根因：UpdateEodPosition cs:1635 从头重算 PosiDividendSum，
+    ///       与 CopyEodPosition 逐天递增的舍入累积不一致
+    /// ============================================================================
+    [TestClass]
+    public class GLMS20260105GoldenTest
+    {
+        private const string TradeNumber = "GLMS-20260105-0007";
+        private static readonly string GoldenDir = Path.Combine(
+            AppDomain.CurrentDomain.BaseDirectory, "Resources", "GoldenFiles", "GLMS20260105");
+
+        #region 录制：从真实库读取数据，序列化为 golden
+
+        /// <summary>
+        /// 从真实测试库录制 GLMS-20260105-0007 的完整数据快照。
+        /// 标 [Ignore]，手动跑一次生成 golden JSON。
+        /// </summary>
+        [TestMethod]
+        [Ignore]
+        [TestCategory("GoldenRecord")]
+        public void Record_FromRealDB()
+        {
+            YLContext db;
+            try { db = DbContextFactory.GetYLDbContext(); }
+            catch (Exception ex) { Assert.Inconclusive($"无法连接测试库：{ex.Message}"); return; }
+
+            try
+            {
+                Directory.CreateDirectory(GoldenDir);
+
+                var td = db.trade.FirstOrDefault(t => t.TradeNumber == TradeNumber);
+                Assert.IsNotNull(td, $"交易 {TradeNumber} 不存在");
+
+                var floatEods = db.eod_swap_position
+                    .Where(x => x.SwapTradeId == td.id && x.PosiDirection > 0 && !x.Invalid)
+                    .OrderBy(x => x.ValueDate).ToList();
+
+                var flows = db.swap_flow_event
+                    .Where(x => x.SwapTradeId == td.id && x.DataState == (int)SwapFlowDateStateEnum.完成)
+                    .OrderBy(x => x.EventDate).ThenBy(x => x.id).ToList();
+
+                var positions = db.swap_position
+                    .Where(x => x.SwapTradeId == td.id && !x.Invalid).ToList();
+
+                var swapDate = flows.First(f => f.EventType == (int)SwapFlowEventTypeEnum.互换).EventDate;
+                var keyDates = new[] { swapDate.AddDays(-1), swapDate, swapDate.AddDays(1) };
+                var keyFloatEods = floatEods.Where(x => keyDates.Contains(x.ValueDate)).ToList();
+
+                var golden = new JObject
+                {
+                    ["TradeNumber"] = TradeNumber,
+                    ["TradeId"] = td.id,
+                    ["SwapDate"] = swapDate.ToString("yyyy-MM-dd"),
+                    ["Description"] = "分红精度差异：互换前-90400，互换后应为-90000，实际-89999.64"
+                };
+
+                // 关键3天的浮动腿eod（含精确字段值）
+                var keyArray = new JArray();
+                foreach (var e in keyFloatEods)
+                {
+                    keyArray.Add(new JObject
+                    {
+                        ["ValueDate"] = e.ValueDate.ToString("yyyy-MM-dd"),
+                        ["PositionId"] = e.PositionId,
+                        ["PosiDividendSum"] = e.PosiDividendSum,
+                        ["TdPosiDividend"] = e.TdPosiDividend,
+                        ["TdCloseDividend"] = e.TdCloseDividend,
+                        ["RealizedDividend"] = e.RealizedDividend,
+                        ["PosiQuantity"] = e.PosiQuantity,
+                        ["PosiMtmPnL"] = e.PosiMtmPnL
+                    });
+                }
+                golden["KeyFloatEodPositions"] = keyArray;
+
+                // 完整浮动腿序列（用于分析精度累积过程）
+                var allArray = new JArray();
+                foreach (var e in floatEods)
+                {
+                    allArray.Add(new JObject
+                    {
+                        ["ValueDate"] = e.ValueDate.ToString("yyyy-MM-dd"),
+                        ["PosiDividendSum"] = e.PosiDividendSum,
+                        ["TdPosiDividend"] = e.TdPosiDividend,
+                        ["RealizedDividend"] = e.RealizedDividend
+                    });
+                }
+                golden["AllFloatEodDividends"] = allArray;
+
+                string json = JsonConvert.SerializeObject(golden, Formatting.Indented);
+                string path = Path.Combine(GoldenDir, $"golden_{TradeNumber}.json");
+                File.WriteAllText(path, json);
+
+                Console.WriteLine($"录制完成: {path}");
+                Console.WriteLine($"\n关键数据:");
+                foreach (var e in keyFloatEods)
+                {
+                    Console.WriteLine($"  {e.ValueDate:yyyy-MM-dd}: PosiDividendSum={e.PosiDividendSum}, TdPosiDividend={e.TdPosiDividend}, TdCloseDividend={e.TdCloseDividend}, RealizedDividend={e.RealizedDividend}");
+                }
+
+                var preSwap = keyFloatEods.FirstOrDefault(x => x.ValueDate == swapDate.AddDays(-1));
+                var swapDay = keyFloatEods.FirstOrDefault(x => x.ValueDate == swapDate);
+                if (preSwap != null && swapDay != null)
+                {
+                    decimal expected = preSwap.PosiDividendSum - swapDay.TdCloseDividend;
+                    decimal actual = swapDay.PosiDividendSum;
+                    Console.WriteLine($"\n精度分析:");
+                    Console.WriteLine($"  互换前 PosiDividendSum = {preSwap.PosiDividendSum}");
+                    Console.WriteLine($"  互换实现 TdCloseDividend = {swapDay.TdCloseDividend}");
+                    Console.WriteLine($"  期望 PosiDividendSum = {preSwap.PosiDividendSum} - ({swapDay.TdCloseDividend}) = {expected}");
+                    Console.WriteLine($"  实际 PosiDividendSum = {actual}");
+                    Console.WriteLine($"  差异 = {actual - expected}");
+                }
+            }
+            finally { db?.Dispose(); }
+        }
+
+        #endregion
+
+        #region 回放：读 golden 验证精度差异
+
+        /// <summary>
+        /// 回放 golden，验证互换后 PosiDividendSum 的精度差异。
+        /// 当前代码会失败（差异=0.36），这就是红灯。
+        /// 修复后（cs:1635 改为递增模式）应通过。
+        /// </summary>
+        [TestMethod]
+        public void Replay_VerifyPrecisionDiff()
+        {
+            string sourceDir = Path.Combine(
+                AppDomain.CurrentDomain.BaseDirectory, "Resources", "GoldenFiles", "GLMS20260105");
+            if (!Directory.Exists(sourceDir))
+            {
+                Assert.Inconclusive($"golden 目录不存在: {sourceDir}（请先跑 Record_FromRealDB）");
+                return;
+            }
+
+            var files = Directory.GetFiles(sourceDir, "*.json");
+            Assert.IsTrue(files.Length > 0, "应至少有1个golden文件");
+
+            var json = File.ReadAllText(files[0]);
+            var golden = JObject.Parse(json);
+
+            var keyEods = golden["KeyFloatEodPositions"] as JArray;
+            Assert.IsNotNull(keyEods, "KeyFloatEodPositions 缺失");
+            Assert.IsTrue(keyEods.Count >= 2, "应至少有互换前+互换日两条eod");
+
+            var swapDateStr = golden["SwapDate"]?.Value<string>();
+            Console.WriteLine($"SwapDate = {swapDateStr}");
+
+            JObject preSwap = null, swapDay = null;
+            var swapDate = DateTime.Parse(swapDateStr);
+            foreach (var e in keyEods)
+            {
+                var dateStr = e["ValueDate"]?.Value<string>();
+                if (dateStr == swapDate.AddDays(-1).ToString("yyyy-MM-dd")) preSwap = e as JObject;
+                if (dateStr == swapDateStr) swapDay = e as JObject;
+            }
+
+            Assert.IsNotNull(preSwap, "找不到互换前eod");
+            Assert.IsNotNull(swapDay, "找不到互换日eod");
+
+            decimal preDividendSum = preSwap["PosiDividendSum"]!.Value<decimal>();
+            decimal swapCloseDividend = swapDay["TdCloseDividend"]!.Value<decimal>();
+            decimal actualDividendSum = swapDay["PosiDividendSum"]!.Value<decimal>();
+            decimal expectedDividendSum = preDividendSum - swapCloseDividend;
+
+            Console.WriteLine($"互换前 PosiDividendSum  = {preDividendSum}");
+            Console.WriteLine($"互换实现 TdCloseDividend = {swapCloseDividend}");
+            Console.WriteLine($"期望 PosiDividendSum     = {preDividendSum} - ({swapCloseDividend}) = {expectedDividendSum}");
+            Console.WriteLine($"实际 PosiDividendSum     = {actualDividendSum}");
+            Console.WriteLine($"差异                     = {actualDividendSum - expectedDividendSum}");
+
+            // 核心断言：互换后 PosiDividendSum 应精确 = 前日 - 实现
+            // 当前代码会失败（差异=0.36），这就是红灯
+            Assert.AreEqual(expectedDividendSum, actualDividendSum,
+                $"互换后 PosiDividendSum 应精确={expectedDividendSum}，实际={actualDividendSum}，" +
+                $"差异={actualDividendSum - expectedDividendSum}（从头重算 vs 递增的舍入累积）");
+        }
+
+        #endregion
+    }
+}
diff --git a/UnitTestProject/Resources/GoldenFiles/GLMS20260105/golden_GLMS-20260105-0007.json b/UnitTestProject/Resources/GoldenFiles/GLMS20260105/golden_GLMS-20260105-0007.json
new file mode 100644
index 00000000..cc5d8ee7
--- /dev/null
+++ b/UnitTestProject/Resources/GoldenFiles/GLMS20260105/golden_GLMS-20260105-0007.json
@@ -0,0 +1,394 @@
+{
+  "TradeNumber": "GLMS-20260105-0007",
+  "TradeId": 1924,
+  "SwapDate": "2026-03-03",
+  "Description": "分红精度差异：互换前-90400，互换后应为-90000，实际-89999.64",
+  "KeyFloatEodPositions": [
+    {
+      "ValueDate": "2026-03-02",
+      "PositionId": 35148,
+      "PosiDividendSum": -90400.000000,
+      "TdPosiDividend": -90400.000000,
+      "TdCloseDividend": 0.0,
+      "RealizedDividend": 0.0,
+      "PosiQuantity": 50000000.000000,
+      "PosiMtmPnL": -500000.000000
+    },
+    {
+      "ValueDate": "2026-03-03",
+      "PositionId": 35148,
+      "PosiDividendSum": -89999.640000,
+      "TdPosiDividend": 0.0,
+      "TdCloseDividend": -400.000000,
+      "RealizedDividend": -400.000000,
+      "PosiQuantity": 50000000.000000,
+      "PosiMtmPnL": -500000.000000
+    },
+    {
+      "ValueDate": "2026-03-04",
+      "PositionId": 35148,
+      "PosiDividendSum": -89999.640000,
+      "TdPosiDividend": 0.0,
+      "TdCloseDividend": 0.0,
+      "RealizedDividend": -400.000000,
+      "PosiQuantity": 50000000.000000,
+      "PosiMtmPnL": -500000.000000
+    }
+  ],
+  "AllFloatEodDividends": [
+    {
+      "ValueDate": "2026-01-05",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-01-06",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-01-07",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-01-08",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-01-09",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-01-10",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-01-11",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-01-12",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-01-13",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-01-14",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-01-15",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-01-16",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-01-17",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-01-18",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-01-19",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-01-20",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-01-21",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-01-22",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-01-23",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-01-24",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-01-25",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-01-26",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-01-27",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-01-28",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-01-29",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-01-30",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-01-31",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-01",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-02",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-03",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-04",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-05",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-06",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-07",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-08",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-09",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-10",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-11",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-12",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-13",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-14",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-15",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-16",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-17",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-18",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-19",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-20",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-21",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-22",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-23",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-24",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-25",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-26",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-27",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-02-28",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
+      "RealizedDividend": 0.0
+    },
+    {
+      "ValueDate": "2026-03-01",
+      "PosiDividendSum": 0.0,
+      "TdPosiDividend": 0.0,
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+      "TdPosiDividend": -90400.000000,
+      "RealizedDividend": 0.0
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+    },
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+    }
+  ]
+}
\ No newline at end of file