diff --git a/app/transactions/transactions-view.tsx b/app/transactions/transactions-view.tsx
index 14e777b..925c6ae 100644
--- a/app/transactions/transactions-view.tsx
+++ b/app/transactions/transactions-view.tsx
@@ -46,6 +46,7 @@ import {
   DropdownMenuTrigger,
 } from "@/components/ui/dropdown-menu"
 import { Input } from "@/components/ui/input"
+import { DataList } from "@/components/data-list"
 import {
   Select,
   SelectContent,
@@ -294,6 +295,7 @@ export function TransactionsView({
 
           <Button
             render={<Link href="/bookkeeping" />}
+            nativeButton={false}
             size="default"
             className="w-full shadow-xs sm:w-auto"
           >
@@ -361,18 +363,21 @@ export function TransactionsView({
                 </div>
 
                 {/* 分组流水卡片容器 */}
-                <div className="overflow-hidden rounded-lg border border-border/70 bg-card shadow-xs">
+                <DataList
+                  columns="minmax(200px,2fr) minmax(120px,1.2fr) minmax(140px,1.2fr) minmax(140px,1.2fr) 80px 48px"
+                  className="shadow-xs"
+                >
                   {/* PC 列表表头 */}
-                  <div className="hidden grid-cols-[minmax(200px,2fr)_minmax(120px,1.2fr)_minmax(140px,1.2fr)_minmax(140px,1.2fr)_80px_48px] items-center gap-3 border-b bg-muted/30 px-4 py-2 text-[11px] font-medium text-muted-foreground md:grid">
-                    <span>商户与描述</span>
-                    <span>结算渠道</span>
-                    <span className="text-right">发生金额 (原币)</span>
-                    <span className="text-right">入账金额 (折算)</span>
-                    <span className="text-center">场景</span>
-                    <span />
-                  </div>
+                  <DataList.Header>
+                    <DataList.Head>商户与描述</DataList.Head>
+                    <DataList.Head>结算渠道</DataList.Head>
+                    <DataList.Head align="right">发生金额 (原币)</DataList.Head>
+                    <DataList.Head align="right">入账金额 (折算)</DataList.Head>
+                    <DataList.Head align="center">场景</DataList.Head>
+                    <DataList.Head />
+                  </DataList.Header>
 
-                  <div className="divide-y divide-border/60">
+                  <DataList.Body>
                     {group.items.map((txn) => {
                       const ch = txn.channelDetails?.[0]
                       const isMultiCurrency =
@@ -435,12 +440,9 @@ export function TransactionsView({
                       )
 
                       return (
-                        <div
-                          key={txn.id}
-                          className="flex flex-col gap-2 p-3 transition-colors hover:bg-muted/30 md:grid md:grid-cols-[minmax(200px,2fr)_minmax(120px,1.2fr)_minmax(140px,1.2fr)_minmax(140px,1.2fr)_80px_48px] md:items-center md:gap-3 md:px-4 md:py-3"
-                        >
+                        <DataList.Row key={txn.id}>
                           {/* 移动端顶栏 (商户 + 更多操作在最右侧) / PC 端商户描述 */}
-                          <div className="flex min-w-0 items-center justify-between gap-2 md:block">
+                          <DataList.Cell className="flex min-w-0 items-center justify-between gap-2 md:block">
                             <div className="flex min-w-0 items-center gap-2.5">
                               <div className="flex size-7 shrink-0 items-center justify-center rounded-md bg-muted text-muted-foreground md:hidden">
                                 {renderChannelLogoOrIcon(ch)}
@@ -474,23 +476,25 @@ export function TransactionsView({
                             <div className="shrink-0 md:hidden">
                               {actionMenu}
                             </div>
-                          </div>
+                          </DataList.Cell>
 
                           {/* 结算渠道 */}
-                          <div className="hidden min-w-0 items-center gap-2 text-xs md:flex">
+                          <DataList.Cell className="hidden min-w-0 items-center gap-2 text-xs md:flex">
                             <div className="flex size-6 shrink-0 items-center justify-center rounded-md bg-muted text-muted-foreground">
                               {renderChannelLogoOrIcon(ch)}
                             </div>
                             <span className="truncate text-muted-foreground">
                               {ch?.displayName || "未关联渠道"}
                             </span>
-                          </div>
+                          </DataList.Cell>
 
                           {/* 发生金额 (原币) */}
-                          <div className="flex items-baseline justify-between md:block md:text-right">
-                            <span className="text-xs text-muted-foreground md:hidden">
-                              发生金额
-                            </span>
+                          <DataList.Cell
+                            label="发生金额"
+                            labelClassName="text-xs"
+                            align="right"
+                            className="flex items-baseline justify-between md:block"
+                          >
                             <div className="flex items-baseline gap-1 md:justify-end">
                               <span
                                 className={`font-mono text-base font-semibold tracking-tight ${
@@ -506,13 +510,14 @@ export function TransactionsView({
                                 {txn.txnCcy}
                               </span>
                             </div>
-                          </div>
+                          </DataList.Cell>
 
                           {/* 入账金额 (折算) */}
-                          <div className="flex items-baseline justify-between text-xs md:block md:text-right">
-                            <span className="text-muted-foreground md:hidden">
-                              入账折算
-                            </span>
+                          <DataList.Cell
+                            label="入账折算"
+                            align="right"
+                            className="flex items-baseline justify-between text-xs md:block"
+                          >
                             <div className="flex flex-col items-end gap-0.5">
                               {isMultiCurrency ? (
                                 <>
@@ -537,25 +542,27 @@ export function TransactionsView({
                                 </span>
                               )}
                             </div>
-                          </div>
+                          </DataList.Cell>
 
                           {/* 场景徽标 */}
-                          <div className="flex items-center justify-between md:justify-center">
-                            <span className="text-xs text-muted-foreground md:hidden">
-                              场景类型
-                            </span>
+                          <DataList.Cell
+                            label="场景类型"
+                            labelClassName="text-xs"
+                            align="center"
+                            className="flex items-center justify-between md:justify-center"
+                          >
                             {getSceneBadge(txn.txnScene, txn.dcFlag)}
-                          </div>
+                          </DataList.Cell>
 
                           {/* PC 端操作按钮 */}
-                          <div className="hidden md:flex md:justify-end">
+                          <DataList.Cell className="hidden md:flex md:justify-end">
                             {actionMenu}
-                          </div>
-                        </div>
+                          </DataList.Cell>
+                        </DataList.Row>
                       )
                     })}
-                  </div>
-                </div>
+                  </DataList.Body>
+                </DataList>
               </section>
             ))}
           </div>
@@ -579,7 +586,11 @@ export function TransactionsView({
                   清除筛选
                 </Button>
               ) : (
-                <Button render={<Link href="/bookkeeping" />} size="sm">
+                <Button
+                  render={<Link href="/bookkeeping" />}
+                  nativeButton={false}
+                  size="sm"
+                >
                   <PlusIcon data-icon="inline-start" />
                   前往记账
                 </Button>
diff --git a/components/data-list.tsx b/components/data-list.tsx
new file mode 100644
index 0000000..82c281d
--- /dev/null
+++ b/components/data-list.tsx
@@ -0,0 +1,127 @@
+import * as React from "react"
+import { cn } from "cn"
+
+// Intended consumers: transactions, channels, and accounts.
+
+export type DataListRootProps = React.ComponentProps<"div"> & {
+  columns: string
+}
+
+function DataListRoot({
+  className,
+  columns,
+  style,
+  ...props
+}: DataListRootProps) {
+  return (
+    <div
+      data-slot="data-list"
+      className={cn(
+        "overflow-hidden rounded-lg border border-border/70 bg-card",
+        className
+      )}
+      style={{ ...style, "--data-list-cols": columns } as React.CSSProperties}
+      {...props}
+    />
+  )
+}
+
+function DataListHeader({ className, ...props }: React.ComponentProps<"div">) {
+  return (
+    <div
+      data-slot="data-list-header"
+      className={cn(
+        "hidden grid-cols-[var(--data-list-cols)] items-center gap-3 border-b bg-muted/30 px-4 py-2 text-[11px] font-medium text-muted-foreground md:grid",
+        className
+      )}
+      {...props}
+    />
+  )
+}
+
+export type DataListHeadProps = React.ComponentProps<"span"> & {
+  align?: "left" | "center" | "right"
+}
+
+function DataListHead({
+  align = "left",
+  className,
+  ...props
+}: DataListHeadProps) {
+  return (
+    <span
+      data-slot="data-list-head"
+      className={cn(
+        align === "right" && "text-right",
+        align === "center" && "text-center",
+        className
+      )}
+      {...props}
+    />
+  )
+}
+
+function DataListBody({ className, ...props }: React.ComponentProps<"div">) {
+  return (
+    <div
+      data-slot="data-list-body"
+      className={cn("divide-y divide-border/60", className)}
+      {...props}
+    />
+  )
+}
+
+function DataListRow({ className, ...props }: React.ComponentProps<"div">) {
+  return (
+    <div
+      data-slot="data-list-row"
+      className={cn(
+        "flex flex-col gap-2 p-3 transition-colors hover:bg-muted/30 md:grid md:grid-cols-[var(--data-list-cols)] md:items-center md:gap-3 md:px-4 md:py-3",
+        className
+      )}
+      {...props}
+    />
+  )
+}
+
+export type DataListCellProps = React.ComponentProps<"div"> & {
+  label?: React.ReactNode
+  labelClassName?: string
+  align?: "left" | "center" | "right"
+}
+
+function DataListCell({
+  align = "left",
+  children,
+  className,
+  labelClassName,
+  label,
+  ...props
+}: DataListCellProps) {
+  return (
+    <div
+      data-slot="data-list-cell"
+      className={cn(
+        align === "right" && "md:text-right",
+        align === "center" && "md:text-center",
+        className
+      )}
+      {...props}
+    >
+      {label != null && (
+        <span className={cn("text-muted-foreground md:hidden", labelClassName)}>
+          {label}
+        </span>
+      )}
+      {children}
+    </div>
+  )
+}
+
+export const DataList = Object.assign(DataListRoot, {
+  Header: DataListHeader,
+  Head: DataListHead,
+  Body: DataListBody,
+  Row: DataListRow,
+  Cell: DataListCell,
+})