diff --git a/admin/src/views/appointments/index.vue b/admin/src/views/appointments/index.vue
index ed76361..438f28b 100644
--- a/admin/src/views/appointments/index.vue
+++ b/admin/src/views/appointments/index.vue
@@ -622,6 +622,26 @@
             至少填写一种货币金额，两个都填表示同时支付了两种货币
           </el-alert>
         </el-form-item>
+        <el-form-item label="比索成本">
+          <el-input-number 
+            v-model="paymentForm.costPeso" 
+            :min="0" 
+            :precision="2" 
+            :step="100"
+            style="width: 180px"
+          />
+          <span style="margin-left: 10px; color: #909399;">₱ 比索（可选）</span>
+        </el-form-item>
+        <el-form-item label="人民币成本">
+          <el-input-number 
+            v-model="paymentForm.costRmb" 
+            :min="0" 
+            :precision="2" 
+            :step="10"
+            style="width: 180px"
+          />
+          <span style="margin-left: 10px; color: #909399;">¥ 人民币（可选）</span>
+        </el-form-item>
         <el-form-item label="支付时间" prop="paymentTime">
           <el-date-picker
             v-model="paymentForm.paymentTime"
@@ -731,6 +751,8 @@ const paymentForm = reactive({
   serviceContent: '',
   amountPeso: null,
   amountRmb: null,
+  costPeso: null,
+  costRmb: null,
   paymentTime: '',
   paymentProof: '',
   notes: ''
@@ -979,6 +1001,8 @@ function handleCreatePaymentOrder(row) {
   paymentForm.serviceContent = row.service?.titleZh || row.hotService?.name_zh || row.serviceType || ''
   paymentForm.amountPeso = null
   paymentForm.amountRmb = null
+  paymentForm.costPeso = null
+  paymentForm.costRmb = null
   // 默认设置为当前本地时间
   const now = new Date()
   const year = now.getFullYear()
@@ -1021,6 +1045,8 @@ async function confirmCreatePaymentOrder() {
         appointmentId: paymentForm.appointmentNo,
         amountPeso: hasPeso ? paymentForm.amountPeso : undefined,
         amountRmb: hasRmb ? paymentForm.amountRmb : undefined,
+        costPeso: paymentForm.costPeso > 0 ? paymentForm.costPeso : undefined,
+        costRmb: paymentForm.costRmb > 0 ? paymentForm.costRmb : undefined,
         serviceContent: paymentForm.serviceContent,
         paymentTime: paymentForm.paymentTime,
         paymentProof: paymentForm.paymentProof,
diff --git a/admin/src/views/commissions/index.vue b/admin/src/views/commissions/index.vue
index dfd13ee..29dca9e 100644
--- a/admin/src/views/commissions/index.vue
+++ b/admin/src/views/commissions/index.vue
@@ -214,6 +214,16 @@
             <span class="payment-amount">{{ row.currency === 'PHP' ? '₱' : '¥' }}{{ row.paymentAmount }}</span>
           </template>
         </el-table-column>
+        <el-table-column prop="costAmount" label="成本金额" width="120">
+          <template #default="{ row }">
+            <span class="cost-amount">{{ row.currency === 'PHP' ? '₱' : '¥' }}{{ row.costAmount }}</span>
+          </template>
+        </el-table-column>
+        <el-table-column prop="profitAmount" label="营利金额" width="120">
+          <template #default="{ row }">
+            <span class="profit-amount">{{ row.currency === 'PHP' ? '₱' : '¥' }}{{ row.profitAmount }}</span>
+          </template>
+        </el-table-column>
         <el-table-column prop="commissionRate" label="佣金比例" width="100" />
         <el-table-column prop="commissionAmount" label="佣金金额" width="120">
           <template #default="{ row }">
@@ -685,6 +695,16 @@ onMounted(() => {
       font-weight: 500;
     }
 
+    .cost-amount {
+      color: #f56c6c;
+      font-weight: 500;
+    }
+
+    .profit-amount {
+      color: #67c23a;
+      font-weight: 600;
+    }
+
     .commission-amount {
       color: #67c23a;
       font-weight: 600;
diff --git a/admin/src/views/payment-orders/index.vue b/admin/src/views/payment-orders/index.vue
index b86f9a0..486d85d 100644
--- a/admin/src/views/payment-orders/index.vue
+++ b/admin/src/views/payment-orders/index.vue
@@ -49,6 +49,22 @@
           <span class="statistics-label">比索总额</span>
           <span class="statistics-value peso">₱{{ statistics.totalPeso }}</span>
         </div>
+        <div class="statistics-item">
+          <span class="statistics-label">人民币成本</span>
+          <span class="statistics-value cost">¥{{ statistics.totalCostRmb }}</span>
+        </div>
+        <div class="statistics-item">
+          <span class="statistics-label">比索成本</span>
+          <span class="statistics-value cost">₱{{ statistics.totalCostPeso }}</span>
+        </div>
+        <div class="statistics-item">
+          <span class="statistics-label">人民币营利</span>
+          <span class="statistics-value profit">¥{{ statistics.profitRmb }}</span>
+        </div>
+        <div class="statistics-item">
+          <span class="statistics-label">比索营利</span>
+          <span class="statistics-value profit">₱{{ statistics.profitPeso }}</span>
+        </div>
       </div>
     </el-card>
 
@@ -149,6 +165,14 @@
         <el-form-item label="服务内容" prop="serviceContent">
           <el-input v-model="createForm.serviceContent" type="textarea" :rows="3" placeholder="输入服务内容" />
         </el-form-item>
+        <el-form-item label="比索成本">
+          <el-input-number v-model="createForm.costPeso" :min="0" :precision="2" placeholder="比索成本" />
+          <span class="currency-hint">₱ 比索（可选）</span>
+        </el-form-item>
+        <el-form-item label="人民币成本">
+          <el-input-number v-model="createForm.costRmb" :min="0" :precision="2" placeholder="人民币成本" />
+          <span class="currency-hint">¥ 人民币（可选）</span>
+        </el-form-item>
         <el-form-item label="支付时间" prop="paymentTime">
           <el-date-picker
             v-model="createForm.paymentTime"
@@ -203,6 +227,13 @@
             <span v-if="!currentOrder.amountPeso && !currentOrder.amountRmb && currentOrder.amount">¥{{ currentOrder.amount }}</span>
           </div>
         </el-descriptions-item>
+        <el-descriptions-item label="成本金额">
+          <div class="amount-detail">
+            <span v-if="currentOrder.costPeso" class="peso">₱{{ currentOrder.costPeso }} (比索)</span>
+            <span v-if="currentOrder.costRmb" class="rmb">¥{{ currentOrder.costRmb }} (人民币)</span>
+            <span v-if="!currentOrder.costPeso && !currentOrder.costRmb">-</span>
+          </div>
+        </el-descriptions-item>
         <el-descriptions-item label="服务内容" :span="2">{{ currentOrder.serviceContent }}</el-descriptions-item>
         <el-descriptions-item label="支付时间">{{ formatDate(currentOrder.paymentTime) }}</el-descriptions-item>
         <el-descriptions-item label="创建时间">{{ formatDate(currentOrder.createdAt) }}</el-descriptions-item>
@@ -295,6 +326,10 @@ const filters = reactive({
 const statistics = reactive({
   totalRmb: '0.00',
   totalPeso: '0.00',
+  totalCostRmb: '0.00',
+  totalCostPeso: '0.00',
+  profitRmb: '0.00',
+  profitPeso: '0.00',
 })
 
 const pagination = reactive({
@@ -307,6 +342,8 @@ const createForm = reactive({
   userId: '',
   amountPeso: null,
   amountRmb: null,
+  costPeso: null,
+  costRmb: null,
   serviceContent: '',
   paymentTime: '',
   paymentProof: '',
@@ -346,9 +383,17 @@ async function fetchOrders() {
       if (response.data.data.statistics) {
         statistics.totalRmb = response.data.data.statistics.totalRmb || '0.00'
         statistics.totalPeso = response.data.data.statistics.totalPeso || '0.00'
+        statistics.totalCostRmb = response.data.data.statistics.totalCostRmb || '0.00'
+        statistics.totalCostPeso = response.data.data.statistics.totalCostPeso || '0.00'
+        statistics.profitRmb = response.data.data.statistics.profitRmb || '0.00'
+        statistics.profitPeso = response.data.data.statistics.profitPeso || '0.00'
       } else {
         statistics.totalRmb = '0.00'
         statistics.totalPeso = '0.00'
+        statistics.totalCostRmb = '0.00'
+        statistics.totalCostPeso = '0.00'
+        statistics.profitRmb = '0.00'
+        statistics.profitPeso = '0.00'
       }
     }
   } catch (error) {
@@ -399,6 +444,8 @@ function showCreateDialog() {
     userId: '',
     amountPeso: null,
     amountRmb: null,
+    costPeso: null,
+    costRmb: null,
     serviceContent: '',
     paymentTime: currentTime,
     paymentProof: '',
@@ -471,6 +518,8 @@ async function handleCreate() {
         userId: createForm.userId,
         amountPeso: hasPeso ? createForm.amountPeso : undefined,
         amountRmb: hasRmb ? createForm.amountRmb : undefined,
+        costPeso: createForm.costPeso > 0 ? createForm.costPeso : undefined,
+        costRmb: createForm.costRmb > 0 ? createForm.costRmb : undefined,
         serviceContent: createForm.serviceContent,
         paymentTime: createForm.paymentTime,
         paymentProof: createForm.paymentProof,
@@ -577,6 +626,7 @@ onMounted(() => {
     
     .statistics-wrapper {
       display: flex;
+      flex-wrap: wrap;
       gap: 40px;
     }
     
@@ -602,6 +652,14 @@ onMounted(() => {
       &.peso {
         color: #409eff;
       }
+
+      &.cost {
+        color: #f56c6c;
+      }
+
+      &.profit {
+        color: #67c23a;
+      }
     }
   }
 
diff --git a/backend/add-cost-fields.js b/backend/add-cost-fields.js
new file mode 100644
index 0000000..d033821
--- /dev/null
+++ b/backend/add-cost-fields.js
@@ -0,0 +1,45 @@
+/**
+ * Migration: Add cost_peso and cost_rmb fields to payment_orders table
+ */
+const { sequelize } = require('./src/config/database');
+
+async function migrate() {
+  try {
+    const queryInterface = sequelize.getQueryInterface();
+
+    // Check if columns already exist
+    const tableDesc = await queryInterface.describeTable('payment_orders');
+
+    if (!tableDesc.cost_peso) {
+      await queryInterface.addColumn('payment_orders', 'cost_peso', {
+        type: require('sequelize').DataTypes.DECIMAL(10, 2),
+        allowNull: true,
+        defaultValue: null,
+        comment: '成本金额（比索）',
+      });
+      console.log('Added cost_peso column');
+    } else {
+      console.log('cost_peso column already exists');
+    }
+
+    if (!tableDesc.cost_rmb) {
+      await queryInterface.addColumn('payment_orders', 'cost_rmb', {
+        type: require('sequelize').DataTypes.DECIMAL(10, 2),
+        allowNull: true,
+        defaultValue: null,
+        comment: '成本金额（人民币）',
+      });
+      console.log('Added cost_rmb column');
+    } else {
+      console.log('cost_rmb column already exists');
+    }
+
+    console.log('Migration completed successfully');
+    process.exit(0);
+  } catch (error) {
+    console.error('Migration failed:', error);
+    process.exit(1);
+  }
+}
+
+migrate();
diff --git a/backend/src/controllers/adminPaymentOrderController.js b/backend/src/controllers/adminPaymentOrderController.js
index c06b967..05b82f0 100644
--- a/backend/src/controllers/adminPaymentOrderController.js
+++ b/backend/src/controllers/adminPaymentOrderController.js
@@ -12,7 +12,7 @@ const paymentOrderService = require('../services/paymentOrderService');
 const createPaymentOrder = async (req, res) => {
   try {
     const adminId = req.adminId || req.admin?.id;
-    const { userId, appointmentId, amount, amountPeso, amountRmb, serviceContent, paymentTime, notes, paymentProof } = req.body;
+    const { userId, appointmentId, amount, amountPeso, amountRmb, costPeso, costRmb, serviceContent, paymentTime, notes, paymentProof } = req.body;
 
     const result = await paymentOrderService.createPaymentOrder({
       userId: userId ? userId.trim() : userId, // Trim whitespace
@@ -20,6 +20,8 @@ const createPaymentOrder = async (req, res) => {
       amount,
       amountPeso,
       amountRmb,
+      costPeso,
+      costRmb,
       serviceContent,
       paymentTime,
       notes,
diff --git a/backend/src/models/PaymentOrder.js b/backend/src/models/PaymentOrder.js
index 3f91026..c1af93b 100644
--- a/backend/src/models/PaymentOrder.js
+++ b/backend/src/models/PaymentOrder.js
@@ -97,6 +97,20 @@ const PaymentOrder = sequelize.define('PaymentOrder', {
     field: 'cancel_reason',
     comment: '取消原因',
   },
+  costPeso: {
+    type: DataTypes.DECIMAL(10, 2),
+    allowNull: true,
+    defaultValue: null,
+    field: 'cost_peso',
+    comment: '成本金额（比索）',
+  },
+  costRmb: {
+    type: DataTypes.DECIMAL(10, 2),
+    allowNull: true,
+    defaultValue: null,
+    field: 'cost_rmb',
+    comment: '成本金额（人民币）',
+  },
   paymentProof: {
     type: DataTypes.STRING(500),
     allowNull: true,
diff --git a/backend/src/services/commissionService.js b/backend/src/services/commissionService.js
index 6c81daa..83890ec 100644
--- a/backend/src/services/commissionService.js
+++ b/backend/src/services/commissionService.js
@@ -43,14 +43,18 @@ const calculateCommission = async (paymentOrderId) => {
   
   // Check RMB amount (including legacy 'amount' field)
   const rmbAmount = parseFloat(paymentOrder.amountRmb || 0) || parseFloat(paymentOrder.amount || 0);
+  const rmbCost = parseFloat(paymentOrder.costRmb || 0);
+  const rmbProfit = rmbAmount - rmbCost;
   if (rmbAmount > 0) {
-    currencyAmounts.push({ currency: 'RMB', paymentAmount: rmbAmount });
+    currencyAmounts.push({ currency: 'RMB', paymentAmount: rmbAmount, profitAmount: rmbProfit > 0 ? rmbProfit : 0 });
   }
   
   // Check Peso amount
   const pesoAmount = parseFloat(paymentOrder.amountPeso || 0);
+  const pesoCost = parseFloat(paymentOrder.costPeso || 0);
+  const pesoProfit = pesoAmount - pesoCost;
   if (pesoAmount > 0) {
-    currencyAmounts.push({ currency: 'PHP', paymentAmount: pesoAmount });
+    currencyAmounts.push({ currency: 'PHP', paymentAmount: pesoAmount, profitAmount: pesoProfit > 0 ? pesoProfit : 0 });
   }
   
   if (currencyAmounts.length === 0) {
@@ -67,8 +71,9 @@ const calculateCommission = async (paymentOrderId) => {
     const inviter = await User.findByPk(inviteeUser.invitedBy, { transaction });
     
     // Create commission record for each currency
-    for (const { currency, paymentAmount } of currencyAmounts) {
-      const commissionAmount = paymentAmount * commissionRate;
+    for (const { currency, paymentAmount, profitAmount } of currencyAmounts) {
+      // Commission = profit * rate (profit = payment - cost)
+      const commissionAmount = profitAmount * commissionRate;
       
       // Create commission record
       const commission = await Commission.create({
@@ -374,7 +379,7 @@ const getAllCommissions = async (options = {}) => {
       {
         model: PaymentOrder,
         as: 'paymentOrder',
-        attributes: ['id', 'orderNo', 'amount'],
+        attributes: ['id', 'orderNo', 'amount', 'amountPeso', 'amountRmb', 'costPeso', 'costRmb'],
       },
     ],
     order: [['createdAt', 'DESC']],
@@ -382,18 +387,40 @@ const getAllCommissions = async (options = {}) => {
     offset: parseInt(offset),
   });
 
-  const records = rows.map(commission => ({
-    id: commission.id,
-    inviter: commission.inviter,
-    invitee: commission.invitee,
-    paymentOrder: commission.paymentOrder,
-    paymentAmount: parseFloat(commission.paymentAmount).toFixed(2),
-    commissionRate: `${(parseFloat(commission.commissionRate) * 100).toFixed(2)}%`,
-    commissionAmount: parseFloat(commission.commissionAmount).toFixed(2),
-    currency: commission.currency || 'RMB',
-    status: commission.status,
-    createdAt: commission.createdAt,
-  }));
+  const records = rows.map(commission => {
+    const po = commission.paymentOrder;
+    const currency = commission.currency || 'RMB';
+    
+    // Calculate cost and profit for this commission's currency
+    let costAmount = 0;
+    let profitAmount = 0;
+    if (po) {
+      if (currency === 'PHP') {
+        costAmount = parseFloat(po.costPeso || 0);
+        const payAmt = parseFloat(po.amountPeso || 0);
+        profitAmount = payAmt - costAmount;
+      } else {
+        costAmount = parseFloat(po.costRmb || 0);
+        const payAmt = parseFloat(po.amountRmb || 0) || parseFloat(po.amount || 0);
+        profitAmount = payAmt - costAmount;
+      }
+    }
+
+    return {
+      id: commission.id,
+      inviter: commission.inviter,
+      invitee: commission.invitee,
+      paymentOrder: po ? { id: po.id, orderNo: po.orderNo } : null,
+      paymentAmount: parseFloat(commission.paymentAmount).toFixed(2),
+      costAmount: costAmount.toFixed(2),
+      profitAmount: profitAmount.toFixed(2),
+      commissionRate: `${(parseFloat(commission.commissionRate) * 100).toFixed(2)}%`,
+      commissionAmount: parseFloat(commission.commissionAmount).toFixed(2),
+      currency: currency,
+      status: commission.status,
+      createdAt: commission.createdAt,
+    };
+  });
 
   return {
     records,
diff --git a/backend/src/services/paymentOrderService.js b/backend/src/services/paymentOrderService.js
index 2932298..d697fc1 100644
--- a/backend/src/services/paymentOrderService.js
+++ b/backend/src/services/paymentOrderService.js
@@ -28,7 +28,7 @@ const generateOrderNo = () => {
  * @returns {Object} Created payment order with commission info
  */
 const createPaymentOrder = async (data, adminId) => {
-  const { userId, appointmentId, amount, amountPeso, amountRmb, serviceContent, paymentTime, notes, paymentProof } = data;
+  const { userId, appointmentId, amount, amountPeso, amountRmb, costPeso, costRmb, serviceContent, paymentTime, notes, paymentProof } = data;
 
   // Validate required fields
   if (!userId) {
@@ -104,6 +104,10 @@ const createPaymentOrder = async (data, adminId) => {
   // Calculate total amount for commission (check any currency)
   const totalAmountForCommission = rmbAmount > 0 ? rmbAmount : (pesoAmount > 0 ? pesoAmount : legacyAmount);
 
+  // Parse cost amounts
+  const costPesoAmount = costPeso !== null && costPeso !== undefined ? parseFloat(costPeso) : 0;
+  const costRmbAmount = costRmb !== null && costRmb !== undefined ? parseFloat(costRmb) : 0;
+
   // Create payment order
   const paymentOrder = await PaymentOrder.create({
     orderNo,
@@ -112,6 +116,8 @@ const createPaymentOrder = async (data, adminId) => {
     amount: legacyAmount > 0 ? legacyAmount : null, // Legacy field
     amountPeso: pesoAmount > 0 ? pesoAmount : null,
     amountRmb: rmbAmount > 0 ? rmbAmount : null,
+    costPeso: costPesoAmount > 0 ? costPesoAmount : null,
+    costRmb: costRmbAmount > 0 ? costRmbAmount : null,
     serviceContent,
     paymentTime: new Date(paymentTime),
     notes: notes || null,
@@ -152,6 +158,8 @@ const createPaymentOrder = async (data, adminId) => {
       amount: paymentOrder.amount ? parseFloat(paymentOrder.amount).toFixed(2) : null,
       amountPeso: paymentOrder.amountPeso ? parseFloat(paymentOrder.amountPeso).toFixed(2) : null,
       amountRmb: paymentOrder.amountRmb ? parseFloat(paymentOrder.amountRmb).toFixed(2) : null,
+      costPeso: paymentOrder.costPeso ? parseFloat(paymentOrder.costPeso).toFixed(2) : null,
+      costRmb: paymentOrder.costRmb ? parseFloat(paymentOrder.costRmb).toFixed(2) : null,
       serviceContent: paymentOrder.serviceContent,
       paymentTime: paymentOrder.paymentTime,
       paymentProof: paymentOrder.paymentProof,
@@ -233,6 +241,8 @@ const getPaymentOrders = async (options = {}) => {
       attributes: [
         [sequelize.fn('COALESCE', sequelize.fn('SUM', sequelize.col('amount_rmb')), 0), 'totalRmb'],
         [sequelize.fn('COALESCE', sequelize.fn('SUM', sequelize.col('amount_peso')), 0), 'totalPeso'],
+        [sequelize.fn('COALESCE', sequelize.fn('SUM', sequelize.col('cost_rmb')), 0), 'totalCostRmb'],
+        [sequelize.fn('COALESCE', sequelize.fn('SUM', sequelize.col('cost_peso')), 0), 'totalCostPeso'],
       ],
       raw: true,
     }),
@@ -241,9 +251,18 @@ const getPaymentOrders = async (options = {}) => {
   const { count, rows } = ordersResult;
 
   // Format statistics with two decimal places
+  const totalRmb = parseFloat(statisticsResult?.totalRmb || 0);
+  const totalPeso = parseFloat(statisticsResult?.totalPeso || 0);
+  const totalCostRmb = parseFloat(statisticsResult?.totalCostRmb || 0);
+  const totalCostPeso = parseFloat(statisticsResult?.totalCostPeso || 0);
+
   const statistics = {
-    totalRmb: parseFloat(statisticsResult?.totalRmb || 0).toFixed(2),
-    totalPeso: parseFloat(statisticsResult?.totalPeso || 0).toFixed(2),
+    totalRmb: totalRmb.toFixed(2),
+    totalPeso: totalPeso.toFixed(2),
+    totalCostRmb: totalCostRmb.toFixed(2),
+    totalCostPeso: totalCostPeso.toFixed(2),
+    profitRmb: (totalRmb - totalCostRmb).toFixed(2),
+    profitPeso: (totalPeso - totalCostPeso).toFixed(2),
   };
 
   // Get all commissions for each order (dual-currency support)
@@ -368,6 +387,8 @@ const getPaymentOrderById = async (orderId) => {
     amount: order.amount ? parseFloat(order.amount).toFixed(2) : null,
     amountPeso: order.amountPeso ? parseFloat(order.amountPeso).toFixed(2) : null,
     amountRmb: order.amountRmb ? parseFloat(order.amountRmb).toFixed(2) : null,
+    costPeso: order.costPeso ? parseFloat(order.costPeso).toFixed(2) : null,
+    costRmb: order.costRmb ? parseFloat(order.costRmb).toFixed(2) : null,
     serviceContent: order.serviceContent,
     paymentTime: order.paymentTime,
     paymentProof: order.paymentProof,