diff --git a/YLErpDAL/Modules/SwapModule/ReturnLegs/InterestIncomeCalc.cs b/YLErpDAL/Modules/SwapModule/ReturnLegs/InterestIncomeCalc.cs
new file mode 100644
index 00000000..8f1b2aa4
--- /dev/null
+++ b/YLErpDAL/Modules/SwapModule/ReturnLegs/InterestIncomeCalc.cs
@@ -0,0 +1,21 @@
+namespace YLErp.Modules.SwapModule.ReturnLegs;
+
+/// <summary>
+/// EOD 利息腿展示值计算——轻量单日公式（非 SwapDealService 的分段计息引擎）。
+/// </summary>
+public static class InterestIncomeCalc
+{
+    /// <summary>日应计利息 = 本金 × (固定利率 + 浮动利差) ÷ 年化天数(若年化)。
+    /// 原 3 处内联 `principal*(rate+float); if(annualized) /=annualDays` 收口到此。</summary>
+    public static decimal DailyAccrual(decimal principal, decimal rate, decimal floatRate, bool isAnnualized, int annualDays)
+    {
+        var amount = principal * (rate + floatRate);
+        return isAnnualized ? amount / annualDays : amount;
+    }
+
+    /// <summary>已实现利息滚存。(prev + today×ratio, prevFee + todayFee)。
+    /// 原 4 处内联 2 行赋值收口到此。</summary>
+    public static (decimal Interest, decimal Fee) RollRealized(
+        decimal prevInterest, decimal prevFee, decimal closeInterest, decimal closeInterestFee, int ratio)
+        => (prevInterest + closeInterest * ratio, prevFee + closeInterestFee);
+}
diff --git a/YLErpDAL/Modules/SwapModule/ReturnLegs/MtmCalc.cs b/YLErpDAL/Modules/SwapModule/ReturnLegs/MtmCalc.cs
index 4bbb5620..7fab2a8f 100644
--- a/YLErpDAL/Modules/SwapModule/ReturnLegs/MtmCalc.cs
+++ b/YLErpDAL/Modules/SwapModule/ReturnLegs/MtmCalc.cs
@@ -19,4 +19,8 @@ public static class MtmCalc
     /// <param name="ratio">收取=1, 支付=-1。</param>
     public static decimal UnrealizedPnl(decimal price, decimal costGrossPrice, decimal qty, decimal contractSize, int shortRatio, int ratio)
         => (price - costGrossPrice) * qty * contractSize * shortRatio * ratio;
+
+    /// <summary>浮动端总未实现盈亏 = 盯市盈亏 + 分红 + 待结费用。原 4 处内联收口到此。</summary>
+    public static decimal ReturnLegProfitSum(decimal mtmPnl, decimal dividendSum, decimal feePending)
+        => mtmPnl + dividendSum + feePending;
 }
diff --git a/YLErpDAL/Modules/SwapModule/SwapEodPositionService.cs b/YLErpDAL/Modules/SwapModule/SwapEodPositionService.cs
index 7fa54924..d4b14f00 100644
--- a/YLErpDAL/Modules/SwapModule/SwapEodPositionService.cs
+++ b/YLErpDAL/Modules/SwapModule/SwapEodPositionService.cs
@@ -1081,11 +1081,9 @@ namespace YLErp.Modules.SwapModule
             newEodPayPosition.TdCloseInterest = flowEvents.Sum(x => x.InterestAmount);
             newEodPayPosition.TdCloseInterestFee = newEodPayPosition.TdInterestFee;
             //持仓内容-利息腿-损益统计(本方视角）
-            var intersetAcmount = newEodPayPosition.TdInterestPrincipal * (newEodPayPosition.TdInterestRate + newEodPayPosition.FloatRate);
-            if (position.IsAnnualized)
-            {
-                intersetAcmount /= tradeExtend.AnnualDays;
-            }
+            var intersetAcmount = InterestIncomeCalc.DailyAccrual(
+                newEodPayPosition.TdInterestPrincipal, newEodPayPosition.TdInterestRate, newEodPayPosition.FloatRate,
+                newEodPayPosition.IsAnnualized, tradeExtend.AnnualDays);
             newEodPayPosition.TdInterestIncome = intersetAcmount;// 要算一下当天产生的利息
             var interestIncomeBeforeSettlement = eodPayPosition.InterestIncomeSum + newEodPayPosition.TdInterestIncome;
             var interestFeeBeforeSettlement = eodPayPosition.InterestFeeSum + newEodPayPosition.TdInterestFee;
@@ -1111,8 +1109,9 @@ namespace YLErp.Modules.SwapModule
             newEodPayPosition.SwapPositionValue = PositionValueCalc.Calc(newEodPayPosition.InterestProfitSum, newEodPayPosition.PosiProfitSum, (int)ratio);
 
             //累计已实现
-            newEodPayPosition.RealizedInterest = eodPayPosition.RealizedInterest + newEodPayPosition.TdCloseInterest * ratio;
-            newEodPayPosition.RealizedInterestFee = eodPayPosition.RealizedInterestFee + newEodPayPosition.TdCloseInterestFee;
+            var rolled = InterestIncomeCalc.RollRealized(eodPayPosition.RealizedInterest, eodPayPosition.RealizedInterestFee, newEodPayPosition.TdCloseInterest, newEodPayPosition.TdCloseInterestFee, ratio);
+            newEodPayPosition.RealizedInterest = rolled.Interest;
+            newEodPayPosition.RealizedInterestFee = rolled.Fee;
             SetFixedLegRealizedPnl(newEodPayPosition);
             var currencyRate = GetCurrencyRate(td.QuoteCurrency, td.SettlementCurrency, valueDate, true,
                 DirectionRatio.RateType(position.InterestDirection));
@@ -1250,8 +1249,9 @@ namespace YLErp.Modules.SwapModule
             newEodPayPosition.SwapPositionValue = PositionValueCalc.Calc(newEodPayPosition.InterestProfitSum, newEodPayPosition.PosiProfitSum, (int)ratio);
 
             //累计已实现
-            newEodPayPosition.RealizedInterest = eodPayPosition.RealizedInterest + newEodPayPosition.TdCloseInterest * ratio;
-            newEodPayPosition.RealizedInterestFee = eodPayPosition.RealizedInterestFee + newEodPayPosition.TdCloseInterestFee;
+            var rolled = InterestIncomeCalc.RollRealized(eodPayPosition.RealizedInterest, eodPayPosition.RealizedInterestFee, newEodPayPosition.TdCloseInterest, newEodPayPosition.TdCloseInterestFee, ratio);
+            newEodPayPosition.RealizedInterest = rolled.Interest;
+            newEodPayPosition.RealizedInterestFee = rolled.Fee;
             SetFixedLegRealizedPnl(newEodPayPosition);
             var currencyRate = GetCurrencyRate(td.QuoteCurrency, td.SettlementCurrency, valueDate, true,
                 DirectionRatio.RateType(position.InterestDirection));
@@ -1408,11 +1408,9 @@ namespace YLErp.Modules.SwapModule
             newEodPayPosition.TdCloseInterest = manualSettledInterestAmount + autoSettledInterestAmount;
             // intersetAcmount 是收盘后本金的一天应计展示值。算尾部分平仓时，下面的复利分支会改用
             // 平仓前全额本金重算当天新增，但跨日携带的 TdInterestPrincipal 仍只能是剩余本金。
-            var intersetAcmount = newEodPayPosition.TdInterestPrincipal * (newEodPayPosition.TdInterestRate + newEodPayPosition.FloatRate);
-            if (position.IsAnnualized)
-            {
-                intersetAcmount /= tradeExtend.AnnualDays;
-            }
+            var intersetAcmount = InterestIncomeCalc.DailyAccrual(
+                newEodPayPosition.TdInterestPrincipal, newEodPayPosition.TdInterestRate, newEodPayPosition.FloatRate,
+                newEodPayPosition.IsAnnualized, tradeExtend.AnnualDays);
             newEodPayPosition.TdInterestIncome = autoSwap
                 ? intersetAcmount
                 : !hasPreviousEod
@@ -1462,12 +1460,9 @@ namespace YLErp.Modules.SwapModule
                 var accrualPrincipal = calcLast
                     ? fullPrincipal
                     : newEodPayPosition.TdInterestPrincipal;
-                newEodPayPosition.TdInterestIncome = accrualPrincipal
-                    * (newEodPayPosition.TdInterestRate + newEodPayPosition.FloatRate);
-                if (position.IsAnnualized)
-                {
-                    newEodPayPosition.TdInterestIncome /= tradeExtend.AnnualDays;
-                }
+                newEodPayPosition.TdInterestIncome = InterestIncomeCalc.DailyAccrual(
+                    accrualPrincipal, newEodPayPosition.TdInterestRate, newEodPayPosition.FloatRate,
+                    newEodPayPosition.IsAnnualized, tradeExtend.AnnualDays);
             }
             if (!autoSwap
                 && closePercent > 0m && closePercent < 1m
@@ -1513,8 +1508,9 @@ namespace YLErp.Modules.SwapModule
             //累计已实现
             // RealizedInterest 只增不回滚：上日累计已实现 + 当日结息按方向后的金额。
             // 收取腿的 -37119.14 会把累计已实现更新为 -37119.14；后续普通 EOD 保持该值。
-            newEodPayPosition.RealizedInterest = eodPayPosition.RealizedInterest + newEodPayPosition.TdCloseInterest * ratio;
-            newEodPayPosition.RealizedInterestFee = eodPayPosition.RealizedInterestFee + newEodPayPosition.TdCloseInterestFee;
+            var rolled = InterestIncomeCalc.RollRealized(eodPayPosition.RealizedInterest, eodPayPosition.RealizedInterestFee, newEodPayPosition.TdCloseInterest, newEodPayPosition.TdCloseInterestFee, ratio);
+            newEodPayPosition.RealizedInterest = rolled.Interest;
+            newEodPayPosition.RealizedInterestFee = rolled.Fee;
             SetFixedLegRealizedPnl(newEodPayPosition);
             var currencyRate = GetCurrencyRate(td.QuoteCurrency, td.SettlementCurrency, valueDate, true,
                 DirectionRatio.RateType(position.InterestDirection));
@@ -1631,8 +1627,9 @@ namespace YLErp.Modules.SwapModule
             newEodPayPosition.SwapPositionValue = PositionValueCalc.Calc(newEodPayPosition.InterestProfitSum, newEodPayPosition.PosiProfitSum, (int)ratio);
 
             //累计已实现
-            newEodPayPosition.RealizedInterest = eodPayPosition.RealizedInterest + newEodPayPosition.TdCloseInterest * ratio;
-            newEodPayPosition.RealizedInterestFee = eodPayPosition.RealizedInterestFee + newEodPayPosition.TdCloseInterestFee;
+            var rolled = InterestIncomeCalc.RollRealized(eodPayPosition.RealizedInterest, eodPayPosition.RealizedInterestFee, newEodPayPosition.TdCloseInterest, newEodPayPosition.TdCloseInterestFee, ratio);
+            newEodPayPosition.RealizedInterest = rolled.Interest;
+            newEodPayPosition.RealizedInterestFee = rolled.Fee;
             SetFixedLegRealizedPnl(newEodPayPosition);
             var currencyRate = GetCurrencyRate(td.QuoteCurrency, td.SettlementCurrency, valueDate, true,
                 DirectionRatio.RateType(eodPayPosition.InterestDirection));
@@ -1724,7 +1721,7 @@ namespace YLErp.Modules.SwapModule
             newEodPayPosition.TdPosiDividend = Math.Round(dividendIn * ratio, 2);
             newEodPayPosition.PosiMtmPnL = MtmCalc.UnrealizedPnl(newEodPayPosition.UnderlyingPrice, newEodPayPosition.PosiGrossPrice, newEodPayPosition.PosiQuantity, newEodPayPosition.ContractSize, shortRatio, (int)ratio);
             newEodPayPosition.PosiDividendSum = Math.Round(newEodPayPosition.TdPosiDividend - newEodPayPosition.TdCloseDividend, 2);
-            newEodPayPosition.PosiProfitSum = newEodPayPosition.PosiMtmPnL + newEodPayPosition.PosiDividendSum + newEodPayPosition.PosiFeePending;
+            newEodPayPosition.PosiProfitSum = MtmCalc.ReturnLegProfitSum(newEodPayPosition.PosiMtmPnL, newEodPayPosition.PosiDividendSum, newEodPayPosition.PosiFeePending);
 
             //持仓价值
             newEodPayPosition.SwapPositionValue = PositionValueCalc.Calc(newEodPayPosition.InterestProfitSum, newEodPayPosition.PosiProfitSum);
@@ -1797,7 +1794,7 @@ namespace YLErp.Modules.SwapModule
             curretEod.PosiMtmPnL = MtmCalc.UnrealizedPnl(curretEod.UnderlyingPrice, curretEod.PosiGrossPrice, curretEod.PosiQuantity, curretEod.ContractSize, shortRatio, directionRatio);
             //curretEod.TdPosiDividend = 0;
             //curretEod.PosiDividendSum = eod.PosiDividendSum + curretEod.TdPosiDividend;
-            curretEod.PosiProfitSum = curretEod.PosiMtmPnL + curretEod.PosiDividendSum + curretEod.PosiFeePending;
+            curretEod.PosiProfitSum = MtmCalc.ReturnLegProfitSum(curretEod.PosiMtmPnL, curretEod.PosiDividendSum, curretEod.PosiFeePending);
             curretEod.TdCloseFee = 0;
             curretEod.TdCloseQty = 0;
             curretEod.TdCloseMtmPnl = 0;
@@ -1910,7 +1907,7 @@ namespace YLErp.Modules.SwapModule
             SetFloatingRealizedPnl(curretEod);
             curretEod.SwapPositionValue -= curretEod.TdCloseDividend;
 
-            curretEod.PosiProfitSum = curretEod.PosiMtmPnL + curretEod.PosiDividendSum + curretEod.PosiFeePending;
+            curretEod.PosiProfitSum = MtmCalc.ReturnLegProfitSum(curretEod.PosiMtmPnL, curretEod.PosiDividendSum, curretEod.PosiFeePending);
             if (curretEod.PosiStatus == 1)
             {
                 curretEod.PosiNotionalValue = 0;
@@ -2083,7 +2080,7 @@ namespace YLErp.Modules.SwapModule
 
             curretEod.UnderlyingMarketValue = MtmCalc.MarketValue(curretEod.UnderlyingPrice, curretEod.PosiQuantity, curretEod.ContractSize, shortRatio);
             curretEod.PosiMtmPnL = MtmCalc.UnrealizedPnl(curretEod.UnderlyingPrice, curretEod.PosiGrossPrice, curretEod.PosiQuantity, curretEod.ContractSize, shortRatio, directionRatio);
-            curretEod.PosiProfitSum = curretEod.PosiMtmPnL + curretEod.PosiDividendSum + curretEod.PosiFeePending;
+            curretEod.PosiProfitSum = MtmCalc.ReturnLegProfitSum(curretEod.PosiMtmPnL, curretEod.PosiDividendSum, curretEod.PosiFeePending);
             curretEod.RealizedMtmPnL = curretEod.TdCloseMtmPnl;
             curretEod.RealizedDividend = curretEod.TdCloseDividend;
             curretEod.RealizedFee = curretEod.TdCloseFee;