diff --git a/config/data_platform.yaml b/config/data_platform.yaml
index a31cab2..cd25e5c 100644
--- a/config/data_platform.yaml
+++ b/config/data_platform.yaml
@@ -46,3 +46,4 @@ live:
   enabled: false          # 总开关（false=影子分支整个跳过，live_step 行为不变）
   bridge_url: https://bridge.mysanguo.top
   shadow: true            # 模式A影子下单（模拟撮合为准，信号同步POST bridge影子）
+  mode_b: false           # D-4c 模式B: bridge回报校正账本（默认关，切实盘再开）
diff --git a/sanguo_trader/bridge_client.py b/sanguo_trader/bridge_client.py
index 260d4a5..5ba91bb 100644
--- a/sanguo_trader/bridge_client.py
+++ b/sanguo_trader/bridge_client.py
@@ -41,6 +41,18 @@ def to_bridge_code(symbol: str) -> str:
     return f"sh{symbol}"
 
 
+def from_bridge_code(code: str) -> str:
+    """bridge code（sh600000/sz000001）→ sanguo 纯数字码（to_bridge_code 逆函数）。
+
+    D-4c 模式 B reconcile：bridge /positions 返回 sh/sz 前缀码，
+    account.positions 以纯数字码为 key（与 PaperEngine trade.symbol 一致）。
+    已是纯数字则原样返回。
+    """
+    if code[:2].lower() in ("sh", "sz"):
+        return code[2:]
+    return code
+
+
 class BridgeClient:
     """QMT bridge HTTP 客户端（影子下单旁路）。
 
diff --git a/sanguo_trader/live_orchestrator.py b/sanguo_trader/live_orchestrator.py
index 9136d27..c1618cb 100644
--- a/sanguo_trader/live_orchestrator.py
+++ b/sanguo_trader/live_orchestrator.py
@@ -23,6 +23,7 @@ from .models import AccountConfig, MatchSession, OrderSide, PaperOrder
 from .position_ledger import PositionLedger
 from .persistence import (
     load_last_balance, load_positions, save_positions,
+    save_daily_balance,
     load_pending_orders, save_pending_orders,
     save_shadow_order, is_trade_shadowed,
 )
@@ -170,6 +171,10 @@ def live_step(db_path: str, account_id: int, data_source, cfg, today: str | None
     #    enabled=false 时 _shadow_trades_to_bridge 立即 return，live_step 行为完全不变
     _shadow_trades_to_bridge(db_path, account_id, today, cfg)
 
+    # 8. 模式 B reconcile（D-4c，spec §5.3 模式 B）：bridge 回报校正 account 账本
+    #    mode_b=false 时 reconcile_from_bridge 立即 return，live_step 行为不变
+    reconcile_from_bridge(db_path, account_id, today, account, cfg)
+
 
 def _shadow_trades_to_bridge(db_path: str, account_id: int, today: str, cfg) -> None:
     """当日成交影子下单到 bridge（D-3，spec §5 模式 A）。
@@ -228,6 +233,77 @@ def _shadow_trades_to_bridge(db_path: str, account_id: int, today: str, cfg) ->
         logger.warning("live_step %s: 影子下单异常（不阻断）: %s", account_id, e)
 
 
+def reconcile_from_bridge(db_path: str, account_id: int, today: str,
+                          account: Account, cfg) -> None:
+    """模式 B: bridge 真实回报校正 account 账本（spec §5.2/§5.3 模式 B）。
+
+    bridge /account + /positions 为准，覆盖 account.cash/market_value/positions，
+    纠模拟撮合漂移（实盘成交价/分红/拆股等导致的账本偏差）。
+    默认关闭（cfg.live.mode_b != True）；任何失败仅记日志，不阻断 live_step。
+    bridge 失败 → warning return，降级用模拟账本（live_step step 6 已存的 simulation 状态）。
+    """
+    try:
+        live_cfg = getattr(cfg, "live", None) or {}
+        if not live_cfg.get("enabled"):
+            return
+        if not live_cfg.get("mode_b"):
+            return
+        token = os.environ.get("BRIDGE_TOKEN")
+        if not token:
+            logger.warning("reconcile %s: mode_b 启用但 BRIDGE_TOKEN 未设，跳过", account_id)
+            return
+        url = live_cfg.get("bridge_url")
+        if not url:
+            logger.warning("reconcile %s: mode_b 启用但 bridge_url 未配，跳过", account_id)
+            return
+
+        from .bridge_client import BridgeClient, from_bridge_code
+
+        client = BridgeClient(url, token)
+
+        # 1. 校正资金（bridge /account 为准）
+        acc_resp = client.get_account()
+        if acc_resp is None:
+            logger.warning("reconcile %s: get_account 失败，降级模拟账本", account_id)
+            return
+        account.cash = float(acc_resp.get("cash", account.cash))
+        account.market_value = float(acc_resp.get("market_value", account.market_value))
+        total = acc_resp.get("total")
+        if total is None:
+            total = account.equity
+
+        # 2. 重建持仓（bridge /positions 为准；bridge code → 纯数字 key）
+        pos_resp = client.get_positions()
+        if pos_resp is None:
+            logger.warning("reconcile %s: get_positions 失败，降级模拟账本", account_id)
+            return
+        new_positions: dict[str, PositionLedger] = {}
+        for p in pos_resp:
+            code = from_bridge_code(p.get("code", ""))
+            vol = int(p.get("volume", 0))
+            if vol <= 0:
+                continue
+            can_use = int(p.get("can_use", vol))
+            new_positions[code] = PositionLedger(
+                code, volume=vol,
+                frozen=max(vol - can_use, 0),
+                avg_price=float(p.get("avg_price", 0.0)),
+            )
+        account.positions = new_positions
+
+        # 3. 持久化校正后账本（account scope + daily balance）
+        save_positions(db_path, account_id, "account", {
+            sym: {"volume": p.volume, "frozen": p.frozen, "avg_price": p.avg_price}
+            for sym, p in account.positions.items()}, today)
+        save_daily_balance(db_path, account_id, today,
+                           account.cash, account.market_value, total)
+        logger.info("reconcile %s @%s 完成: cash=%.2f mv=%.2f positions=%d",
+                    account_id, today, account.cash, account.market_value,
+                    len(account.positions))
+    except Exception as e:  # noqa: BLE001  reconcile 绝不阻断 live_step
+        logger.warning("reconcile %s: 异常（不阻断）: %s", account_id, e)
+
+
 def list_live_accounts(db_path: str) -> list[int]:
     """所有 mode=live & status=running 的 account_id（live_runner 遍历用）。"""
     with sqlite3.connect(db_path) as conn:
diff --git a/tests/trader/test_reconcile.py b/tests/trader/test_reconcile.py
new file mode 100644
index 0000000..fc32dc4
--- /dev/null
+++ b/tests/trader/test_reconcile.py
@@ -0,0 +1,144 @@
+"""D-4c 模式 B reconcile 集成测试（bridge 回报校正 account 账本）。
+
+不依赖 Windows——mock BridgeClient.get_account/get_positions，验证：
+- mode_b=false / enabled=false → 跳过（不创建 BridgeClient）
+- mode_b=true + bridge ok → cash/positions 校正 + code 转换 + 持久化
+- bridge 失败（get_account/get_positions 返回 None）→ 不阻断、降级（不持久化）
+- 无 BRIDGE_TOKEN → 跳过
+
+参考 tests/trader/test_shadow_orders.py 的 mock 风格。
+"""
+from types import SimpleNamespace
+from unittest.mock import patch
+
+from sanguo_trader.account import Account
+from sanguo_trader.bridge_client import from_bridge_code
+from sanguo_trader.live_orchestrator import reconcile_from_bridge
+from sanguo_trader.persistence import (
+    init_db,
+    load_last_balance,
+    load_positions,
+)
+
+_DATE = "2026-07-11"
+
+
+def _mk_db(tmp_path) -> str:
+    db = str(tmp_path / "t.db")
+    init_db(db)
+    return db
+
+
+def _cfg(mode_b: bool, enabled: bool = True) -> SimpleNamespace:
+    return SimpleNamespace(live={
+        "enabled": enabled, "bridge_url": "http://b.test",
+        "shadow": True, "mode_b": mode_b,
+    })
+
+
+class TestFromBridgeCode:
+    def test_sh_prefix(self):
+        assert from_bridge_code("sh600000") == "600000"
+
+    def test_sz_prefix(self):
+        assert from_bridge_code("sz000001") == "000001"
+
+    def test_already_plain(self):
+        assert from_bridge_code("600000") == "600000"
+
+
+class TestReconcile:
+    def test_mode_b_false_skips(self, tmp_path):
+        """mode_b=false → 不创建 BridgeClient。"""
+        db = _mk_db(tmp_path)
+        acc = Account(100000.0)
+        with patch("sanguo_trader.bridge_client.BridgeClient") as mbc:
+            reconcile_from_bridge(db, 1, _DATE, acc, _cfg(False))
+            mbc.assert_not_called()
+
+    def test_enabled_false_skips(self, tmp_path):
+        """enabled=false → 跳过（即使 mode_b=true）。"""
+        db = _mk_db(tmp_path)
+        acc = Account(100000.0)
+        with patch("sanguo_trader.bridge_client.BridgeClient") as mbc:
+            reconcile_from_bridge(db, 1, _DATE, acc, _cfg(True, enabled=False))
+            mbc.assert_not_called()
+
+    def test_no_token_skips(self, tmp_path):
+        """mode_b=true 但无 BRIDGE_TOKEN → 跳过。"""
+        db = _mk_db(tmp_path)
+        acc = Account(100000.0)
+        with patch.dict("os.environ", {}, clear=True), \
+             patch("sanguo_trader.bridge_client.BridgeClient") as mbc:
+            reconcile_from_bridge(db, 1, _DATE, acc, _cfg(True))
+            mbc.assert_not_called()
+
+    def test_reconciles_account_and_positions(self, tmp_path):
+        """mode_b=true + bridge ok → cash/positions 校正 + code 转换 + 持久化。"""
+        db = _mk_db(tmp_path)
+        acc = Account(100000.0)
+        acc.cash = 50000.0  # 模拟账本现金（将被 bridge 覆盖）
+        with patch.dict("os.environ", {"BRIDGE_TOKEN": "tok"}), \
+             patch("sanguo_trader.bridge_client.BridgeClient") as mbc:
+            mbc.return_value.get_account.return_value = {
+                "ok": True, "cash": 80000.0, "frozen": 5000.0,
+                "market_value": 120000.0, "total": 200000.0,
+            }
+            mbc.return_value.get_positions.return_value = [
+                {"code": "sh600000", "volume": 1000, "can_use": 800, "avg_price": 10.5},
+                {"code": "sz000001", "volume": 500, "can_use": 500, "avg_price": 15.0},
+            ]
+            reconcile_from_bridge(db, 1, _DATE, acc, _cfg(True))
+
+        # account 资金校正（bridge 为准）
+        assert acc.cash == 80000.0
+        assert acc.market_value == 120000.0
+        # positions 重建（bridge sh/sz 前缀 → 纯数字 key）
+        assert set(acc.positions.keys()) == {"600000", "000001"}
+        assert acc.positions["600000"].volume == 1000
+        assert acc.positions["600000"].frozen == 200  # volume - can_use = 1000 - 800
+        assert acc.positions["600000"].avg_price == 10.5
+        assert acc.positions["000001"].frozen == 0    # 500 - 500
+        # 持久化（DB 反映 bridge 校正后状态）
+        pos = load_positions(db, 1, "account")
+        assert "600000" in pos and pos["600000"]["volume"] == 1000
+        bal = load_last_balance(db, 1)
+        assert bal["cash"] == 80000.0
+        assert bal["market_value"] == 120000.0
+        assert bal["total_equity"] == 200000.0
+
+    def test_get_account_failure_degrades(self, tmp_path):
+        """get_account 返回 None → 不阻断、不覆盖、不持久化（降级模拟账本）。"""
+        db = _mk_db(tmp_path)
+        acc = Account(100000.0)
+        original_cash = acc.cash
+        with patch.dict("os.environ", {"BRIDGE_TOKEN": "tok"}), \
+             patch("sanguo_trader.bridge_client.BridgeClient") as mbc:
+            mbc.return_value.get_account.return_value = None
+            reconcile_from_bridge(db, 1, _DATE, acc, _cfg(True))  # 不抛
+        assert acc.cash == original_cash  # 未被覆盖
+        assert load_last_balance(db, 1) is None  # 未持久化
+
+    def test_get_positions_failure_degrades(self, tmp_path):
+        """get_positions 返回 None → 不阻断、降级（不持久化 reconcile）。"""
+        db = _mk_db(tmp_path)
+        acc = Account(100000.0)
+        with patch.dict("os.environ", {"BRIDGE_TOKEN": "tok"}), \
+             patch("sanguo_trader.bridge_client.BridgeClient") as mbc:
+            mbc.return_value.get_account.return_value = {
+                "ok": True, "cash": 90000.0, "frozen": 0,
+                "market_value": 50000.0, "total": 140000.0,
+            }
+            mbc.return_value.get_positions.return_value = None
+            reconcile_from_bridge(db, 1, _DATE, acc, _cfg(True))  # 不抛
+        # 未持久化（降级，DB 保持 live_step step6 的 simulation 状态）
+        assert load_last_balance(db, 1) is None
+
+    def test_exception_does_not_block(self, tmp_path):
+        """bridge 调用抛异常 → try/except 兜底，不阻断。"""
+        db = _mk_db(tmp_path)
+        acc = Account(100000.0)
+        with patch.dict("os.environ", {"BRIDGE_TOKEN": "tok"}), \
+             patch("sanguo_trader.bridge_client.BridgeClient") as mbc:
+            mbc.return_value.get_account.side_effect = RuntimeError("boom")
+            reconcile_from_bridge(db, 1, _DATE, acc, _cfg(True))  # 不抛