diff --git a/web-admin/src/utils/protocol-audit-flatten.test.ts b/web-admin/src/utils/protocol-audit-flatten.test.ts
new file mode 100644
index 00000000..5dbe0706
--- /dev/null
+++ b/web-admin/src/utils/protocol-audit-flatten.test.ts
@@ -0,0 +1,98 @@
+// web-admin/src/utils/protocol-audit-flatten.test.ts
+import { describe, it } from 'node:test'
+import assert from 'node:assert/strict'
+import {
+  flattenProtocolAuditRows,
+  extractCollectDate,
+  uniqueProtocolsFromFlatRows,
+  firstPayTimeLines
+} from './protocol-audit-flatten'
+
+describe('extractCollectDate', () => {
+  it('takes YYYY-MM-DD from datetime', () => {
+    assert.equal(extractCollectDate('2025-09-15 08:51:00'), '2025-09-15')
+    assert.equal(extractCollectDate('2025-09-15T08:51:00'), '2025-09-15')
+  })
+  it('empty → empty', () => {
+    assert.equal(extractCollectDate(''), '')
+    assert.equal(extractCollectDate(undefined), '')
+  })
+})
+
+describe('flattenProtocolAuditRows', () => {
+  it('one protocol two samples → two rows, both co-stored', () => {
+    const rows = flattenProtocolAuditRows([
+      {
+        id: 'p1',
+        protocolNo: 'ZKZX1',
+        motherName: '郭梦朵',
+        sampleCollectTime: '2025-09-15 08:51:00',
+        sampleItems: [
+          { sampleTypeName: '脐带血', sampleCode: 'A1', labStorageCode: 'B0000004' },
+          { sampleTypeName: '胎盘', sampleCode: 'A2', labStorageCode: 'B0000004A' }
+        ]
+      }
+    ])
+    assert.equal(rows.length, 2)
+    assert.equal(rows[0].isCoStored, true)
+    assert.equal(rows[1].isCoStored, true)
+    assert.equal(rows[0].collectDate, '2025-09-15')
+    assert.equal(rows[0].labStorageCode, 'B0000004')
+    assert.equal(rows[1].labStorageCode, 'B0000004A')
+    assert.equal(rows[0].protocolId, 'p1')
+  })
+
+  it('zero samples → one placeholder row, not co-stored', () => {
+    const rows = flattenProtocolAuditRows([{ id: 'p2', protocolNo: 'ZKZX2', sampleItems: [] }])
+    assert.equal(rows.length, 1)
+    assert.equal(rows[0].isCoStored, false)
+    assert.equal(rows[0].labStorageCode, '')
+  })
+
+  it('one sample → not co-stored', () => {
+    const rows = flattenProtocolAuditRows([
+      {
+        id: 'p3',
+        sampleItems: [{ sampleTypeName: '脐带血', sampleCode: 'C1', labStorageCode: 'B7' }]
+      }
+    ])
+    assert.equal(rows.length, 1)
+    assert.equal(rows[0].isCoStored, false)
+  })
+})
+
+describe('uniqueProtocolsFromFlatRows', () => {
+  it('dedupes by protocolId keeping first protocol ref', () => {
+    const flat = flattenProtocolAuditRows([
+      {
+        id: 'p1',
+        motherName: 'A',
+        sampleItems: [
+          { sampleCode: '1', labStorageCode: 'B1' },
+          { sampleCode: '2', labStorageCode: 'B2' }
+        ]
+      }
+    ])
+    const uniq = uniqueProtocolsFromFlatRows(flat)
+    assert.equal(uniq.length, 1)
+    assert.equal(String(uniq[0].id), 'p1')
+  })
+})
+
+describe('firstPayTimeLines', () => {
+  it('prefers transferTime then dueDate; stacks multiple', () => {
+    const lines = firstPayTimeLines({
+      paymentDetails: [
+        { installmentNo: 1, transferTime: '2025-09-15 09:20:00', installmentDueDate: '2025-09-01' },
+        { installmentNo: 2, transferTime: '2025-10-15 10:05:00' }
+      ]
+    })
+    assert.deepEqual(lines, ['2025-09-15 09:20:00', '2025-10-15 10:05:00'])
+  })
+  it('falls back to dueDate when no transferTime', () => {
+    const lines = firstPayTimeLines({
+      paymentDetails: [{ installmentNo: 1, installmentDueDate: '2025-09-01' }]
+    })
+    assert.deepEqual(lines, ['2025-09-01'])
+  })
+})
diff --git a/web-admin/src/utils/protocol-audit-flatten.ts b/web-admin/src/utils/protocol-audit-flatten.ts
new file mode 100644
index 00000000..1cd3a996
--- /dev/null
+++ b/web-admin/src/utils/protocol-audit-flatten.ts
@@ -0,0 +1,135 @@
+import type { CollectionProtocolRow } from '../api/collection-protocol'
+import type { QcProtocolPaymentSummary } from '../api/qc-work-order'
+
+export type ProtocolAuditSampleTransport = {
+  transportType?: string
+  destSiteName?: string
+  expressCompanyName?: string
+  waybillNo?: string
+  carrierName?: string
+  carrierPhone?: string
+  etaTime?: string
+}
+
+export type ProtocolAuditFlatRow = {
+  rowKey: string
+  protocolId: string
+  protocol: CollectionProtocolRow
+  sampleCount: number
+  sampleIndex: number
+  isCoStored: boolean
+  collectDate: string
+  sampleCollectTime: string
+  motherName: string
+  protocolNo: string
+  regionName: string
+  hospitalName: string
+  salesUserName: string
+  regionManagerUserName: string
+  sampleTypeName: string
+  sampleCode: string
+  labStorageCode: string
+  transportType: string
+  transportLabel: string
+  paymentSummary: QcProtocolPaymentSummary | null
+}
+
+function asRecord(v: unknown): Record<string, unknown> | null {
+  return v && typeof v === 'object' ? (v as Record<string, unknown>) : null
+}
+
+function str(v: unknown): string {
+  return v == null ? '' : String(v).trim()
+}
+
+export function extractCollectDate(raw?: string | null): string {
+  const s = str(raw)
+  if (!s) return ''
+  const m = s.match(/^(\d{4}-\d{2}-\d{2})/)
+  return m ? m[1] : ''
+}
+
+function readSampleItems(protocol: CollectionProtocolRow): Record<string, unknown>[] {
+  const raw = protocol.sampleItems
+  if (Array.isArray(raw) && raw.length) {
+    return raw.map((x) => asRecord(x) || {})
+  }
+  return []
+}
+
+export function flattenProtocolAuditRows(
+  list: CollectionProtocolRow[]
+): ProtocolAuditFlatRow[] {
+  const out: ProtocolAuditFlatRow[] = []
+  for (const protocol of list || []) {
+    const protocolId = str(protocol.id)
+    const items = readSampleItems(protocol)
+    const sampleCount = items.length
+    const isCoStored = sampleCount >= 2
+    const slots = sampleCount > 0 ? items : [null]
+    slots.forEach((item, sampleIndex) => {
+      const rec = item || {}
+      const transport = asRecord(rec.transport)
+      const transportType = str(transport?.transportType)
+      out.push({
+        rowKey: `${protocolId}|${str(rec.sampleCode) || sampleIndex}`,
+        protocolId,
+        protocol,
+        sampleCount,
+        sampleIndex,
+        isCoStored,
+        collectDate: extractCollectDate(str(protocol.sampleCollectTime)),
+        sampleCollectTime: str(protocol.sampleCollectTime),
+        motherName: str(protocol.motherName),
+        protocolNo: str(protocol.protocolNo),
+        regionName: str(protocol.regionName),
+        hospitalName: str(protocol.hospitalName),
+        salesUserName: str(protocol.salesUserName),
+        regionManagerUserName: str(protocol.regionManagerUserName),
+        sampleTypeName: str(rec.sampleTypeName),
+        sampleCode: str(rec.sampleCode),
+        labStorageCode: str(rec.labStorageCode),
+        transportType,
+        transportLabel: '',
+        paymentSummary:
+          protocol.paymentSummary && typeof protocol.paymentSummary === 'object'
+            ? (protocol.paymentSummary as QcProtocolPaymentSummary)
+            : null
+      })
+    })
+  }
+  return out
+}
+
+export function uniqueProtocolsFromFlatRows(
+  rows: ProtocolAuditFlatRow[]
+): CollectionProtocolRow[] {
+  const seen = new Set<string>()
+  const out: CollectionProtocolRow[] = []
+  for (const r of rows) {
+    if (!r.protocolId || seen.has(r.protocolId)) continue
+    seen.add(r.protocolId)
+    out.push(r.protocol)
+  }
+  return out
+}
+
+export function firstPayTimeLines(
+  summary: QcProtocolPaymentSummary | null | undefined
+): string[] {
+  const details = summary?.paymentDetails
+  if (!Array.isArray(details) || !details.length) return []
+  const sorted = [...details].sort((a, b) => {
+    const na = a.installmentNo == null ? 10_000 : Number(a.installmentNo)
+    const nb = b.installmentNo == null ? 10_000 : Number(b.installmentNo)
+    return na - nb
+  })
+  const lines: string[] = []
+  for (const d of sorted) {
+    const t = str((d as { transferTime?: string }).transferTime)
+    const due = str(d.installmentDueDate)
+    const pick = t || due
+    if (pick) lines.push(pick)
+  }
+  return lines
+}