diff --git a/inventory-backend/app/api/v1/stock/adjustment.py b/inventory-backend/app/api/v1/stock/adjustment.py
index a319d9e..1986821 100644
--- a/inventory-backend/app/api/v1/stock/adjustment.py
+++ b/inventory-backend/app/api/v1/stock/adjustment.py
@@ -2,7 +2,7 @@
 from flask import Blueprint, request, jsonify
 from flask_jwt_extended import jwt_required, get_jwt_identity, get_jwt
 from app.utils.decorators import permission_required
-from app.extensions import db
+from app.extensions import db, beijing_time
 from app.models.stock.adjustment import StockAdjustment
 from app.models.base import MaterialBase
 from app.models.inbound.buy import StockBuy
@@ -351,7 +351,7 @@ def import_from_stocktake():
             # 生成调整单号
             order_no = generate_order_no()
 
-            # 创建调整单
+            # 创建调整单（使用北京时间）
             adjustment = StockAdjustment(
                 order_no=order_no,
                 base_id=base_id,
@@ -363,7 +363,8 @@ def import_from_stocktake():
                 adjust_quantity=adjust_quantity,
                 reason=reason,
                 status='pending',
-                operator=operator
+                operator=operator,
+                create_time=beijing_time()
             )
             db.session.add(adjustment)
             count += 1
@@ -374,3 +375,53 @@ def import_from_stocktake():
     except Exception as e:
         db.session.rollback()
         return jsonify({'code': 500, 'msg': f'导入失败: {str(e)}'}), 500
+
+
+# --------------------------------------------------------
+# 7. 处理调整单（关联入库SKU或出库单号）
+# POST /api/v1/stock/adjustment/<id>/process
+# --------------------------------------------------------
+@adjustment_bp.route('/<int:id>/process', methods=['POST'])
+@jwt_required()
+@permission_required('stock_adjustment:operation')
+def process_adjustment(id):
+    """处理待处理的调整单，关联入库SKU或出库单号"""
+    identity = get_jwt_identity()
+    operator = identity.get('username', 'system') if isinstance(identity, dict) else str(identity)
+    if not operator or operator == '0':
+        operator = identity if identity else 'system'
+
+    data = request.get_json()
+    if not data:
+        return jsonify({'code': 400, 'msg': '缺少参数'}), 400
+
+    linked_sku = data.get('linked_sku', '')
+    linked_outbound_no = data.get('linked_outbound_no', '')
+
+    try:
+        adjustment = StockAdjustment.query.get(id)
+        if not adjustment:
+            return jsonify({'code': 404, 'msg': '调整单不存在'}), 404
+
+        if adjustment.status != 'pending':
+            return jsonify({'code': 400, 'msg': '只能处理待处理状态的调整单'}), 400
+
+        # 根据调整类型校验必填项
+        if adjustment.adjust_type == 'profit':
+            if not linked_sku:
+                return jsonify({'code': 400, 'msg': '盘盈调整必须关联入库SKU'}), 400
+            adjustment.linked_sku = linked_sku
+        elif adjustment.adjust_type == 'loss':
+            if not linked_outbound_no:
+                return jsonify({'code': 400, 'msg': '盘亏调整必须关联出库单号'}), 400
+            adjustment.linked_outbound_no = linked_outbound_no
+
+        adjustment.status = 'completed'
+        adjustment.operator = operator
+
+        db.session.commit()
+        return jsonify({'code': 200, 'msg': '处理成功', 'data': adjustment.to_dict()})
+
+    except Exception as e:
+        db.session.rollback()
+        return jsonify({'code': 500, 'msg': f'处理失败: {str(e)}'}), 500
diff --git a/inventory-backend/app/models/stock/adjustment.py b/inventory-backend/app/models/stock/adjustment.py
index cf1cb1b..cf1c50c 100644
--- a/inventory-backend/app/models/stock/adjustment.py
+++ b/inventory-backend/app/models/stock/adjustment.py
@@ -34,6 +34,10 @@ class StockAdjustment(db.Model):
     reason = db.Column(db.String(500), nullable=False)
     # 状态：'pending' 待处理 / 'completed' 已完成 / 'cancelled' 已取消
     status = db.Column(db.String(20), default='pending')
+    # 关联入库SKU（盘盈时填写）
+    linked_sku = db.Column(db.String(100), comment='关联入库SKU（盘盈时填写）')
+    # 关联出库单号（盘亏时填写）
+    linked_outbound_no = db.Column(db.String(100), comment='关联出库单号（盘亏时填写）')
     # 操作人/经办人
     operator = db.Column(db.String(100))
     # 创建时间
@@ -56,6 +60,8 @@ class StockAdjustment(db.Model):
             'adjust_quantity': float(self.adjust_quantity or 0),
             'reason': self.reason,
             'status': self.status,
+            'linked_sku': self.linked_sku,
+            'linked_outbound_no': self.linked_outbound_no,
             'operator': self.operator,
             'create_time': self.create_time.strftime('%Y-%m-%d %H:%M:%S') if self.create_time else None,
             'update_time': self.update_time.strftime('%Y-%m-%d %H:%M:%S') if self.update_time else None,
diff --git a/inventory-web/src/views/outbound/create.vue b/inventory-web/src/views/outbound/create.vue
index 76911ed..4078237 100644
--- a/inventory-web/src/views/outbound/create.vue
+++ b/inventory-web/src/views/outbound/create.vue
@@ -95,6 +95,7 @@
                   <el-option label="销售出库" value="SALES" />
                   <el-option label="内部领用" value="USE" />
                   <el-option label="调拨出库" value="TRANSFER" />
+                  <el-option label="盘亏出库" value="LOSS" />
                 </el-select>
               </el-form-item>
             </el-col>
diff --git a/inventory-web/src/views/stock/adjustment/index.vue b/inventory-web/src/views/stock/adjustment/index.vue
index 8a95a73..90fd286 100644
--- a/inventory-web/src/views/stock/adjustment/index.vue
+++ b/inventory-web/src/views/stock/adjustment/index.vue
@@ -43,6 +43,18 @@
         </template>
       </el-table-column>
       <el-table-column prop="reason" label="调整原因" min-width="150" show-overflow-tooltip />
+      <el-table-column prop="linked_sku" label="关联SKU" width="120" show-overflow-tooltip>
+        <template #default="{ row }">
+          <span v-if="row.adjust_type === 'profit'">{{ row.linked_sku || '-' }}</span>
+          <span v-else>-</span>
+        </template>
+      </el-table-column>
+      <el-table-column prop="linked_outbound_no" label="关联出库单" width="140" show-overflow-tooltip>
+        <template #default="{ row }">
+          <span v-if="row.adjust_type === 'loss'">{{ row.linked_outbound_no || '-' }}</span>
+          <span v-else>-</span>
+        </template>
+      </el-table-column>
       <el-table-column prop="operator" label="操作人" width="100" />
       <el-table-column prop="status" label="状态" width="90" align="center">
         <template #default="{ row }">
@@ -52,6 +64,14 @@
         </template>
       </el-table-column>
       <el-table-column prop="create_time" label="创建时间" width="160" />
+      <el-table-column label="操作" width="100" fixed="right">
+        <template #default="{ row }">
+          <el-button v-if="row.status === 'pending' && userStore.hasPermission('stock_adjustment:operation')" type="primary" link @click="openProcessDialog(row)">
+            处理
+          </el-button>
+          <span v-else>-</span>
+        </template>
+      </el-table-column>
     </el-table>
 
     <!-- 分页 -->
@@ -173,6 +193,30 @@
         </el-button>
       </template>
     </el-dialog>
+
+    <!-- 处理调整单弹窗 -->
+    <el-dialog v-model="showProcessDialog" title="处理调整单" width="500px" :close-on-click-modal="false">
+      <el-form label-width="120px">
+        <el-form-item label="调整单号">
+          <el-input v-model="processForm.order_no" disabled />
+        </el-form-item>
+        <el-form-item label="调整类型">
+          <el-tag :type="processForm.adjust_type === 'profit' ? 'success' : 'danger'">
+            {{ processForm.adjust_type === 'profit' ? '盘盈' : '盘亏' }}
+          </el-tag>
+        </el-form-item>
+        <el-form-item :label="processForm.adjust_type === 'profit' ? '关联入库SKU' : '关联出库单号'">
+          <el-input
+            v-model="processForm.linked_value"
+            :placeholder="processForm.adjust_type === 'profit' ? '请输入已入库的SKU' : '请输入对应的出库单号'"
+          />
+        </el-form-item>
+      </el-form>
+      <template #footer>
+        <el-button @click="showProcessDialog = false">取消</el-button>
+        <el-button type="primary" @click="handleProcessSubmit" :loading="processLoading">确认处理</el-button>
+      </template>
+    </el-dialog>
   </div>
 </template>
 
@@ -233,6 +277,68 @@ const selectedReviewRows = ref<any[]>([])
 const reviewTableRef = ref()
 const importLoading = ref(false)
 
+// 处理调整单
+const showProcessDialog = ref(false)
+const processLoading = ref(false)
+const processForm = ref({
+  id: null as number | null,
+  order_no: '',
+  adjust_type: '',
+  linked_value: ''
+})
+
+// 打开处理弹窗
+function openProcessDialog(row: any) {
+  processForm.value = {
+    id: row.id,
+    order_no: row.order_no,
+    adjust_type: row.adjust_type,
+    linked_value: ''
+  }
+  showProcessDialog.value = true
+}
+
+// 提交处理
+async function handleProcessSubmit() {
+  if (!processForm.value.id) return
+
+  if (processForm.value.adjust_type === 'profit' && !processForm.value.linked_value) {
+    ElMessage.warning('请输入已入库的SKU')
+    return
+  }
+  if (processForm.value.adjust_type === 'loss' && !processForm.value.linked_value) {
+    ElMessage.warning('请输入对应的出库单号')
+    return
+  }
+
+  processLoading.value = true
+  try {
+    const data: any = {}
+    if (processForm.value.adjust_type === 'profit') {
+      data.linked_sku = processForm.value.linked_value
+    } else {
+      data.linked_outbound_no = processForm.value.linked_value
+    }
+
+    const res = await request({
+      url: `/v1/stock/adjustment/${processForm.value.id}/process`,
+      method: 'post',
+      data
+    })
+    if (res.code === 200) {
+      ElMessage.success('处理成功')
+      showProcessDialog.value = false
+      fetchData()
+    } else {
+      ElMessage.error(res.msg || '处理失败')
+    }
+  } catch (e) {
+    ElMessage.error('处理失败')
+  } finally {
+    processLoading.value = false
+  }
+}
+
 // 获取盘点差异列表
 async function fetchReviewList() {
   reviewLoading.value = true