diff --git a/src/api/mes/wm/materialStock/index.ts b/src/api/mes/wm/materialStock/index.ts
new file mode 100644
index 000000000..3fee03da0
--- /dev/null
+++ b/src/api/mes/wm/materialStock/index.ts
@@ -0,0 +1,54 @@
+import request from '@/config/axios'
+
+// MES 库存台账 VO
+export interface WmMaterialStockVO {
+  id: number
+  itemTypeId: number
+  itemId: number
+  itemCode: string
+  itemName: string
+  specification: string
+  unitMeasureId: number
+  unitMeasureName: string
+  batchId: number
+  batchCode: string
+  warehouseId: number
+  warehouseName: string
+  locationId: number
+  locationName: string
+  areaId: number
+  areaName: string
+  vendorId: number
+  vendorName: string
+  workOrderId: number
+  workOrderCode: string
+  quantityOnhand: number
+  recptDate: string
+  productionDate: string
+  expireDate: string
+  frozen: boolean
+  createTime: string
+}
+
+// MES 库存台账 API
+export const WmMaterialStockApi = {
+  // 查询库存台账分页
+  getMaterialStockPage: async (params: any) => {
+    return await request.get({ url: '/mes/wm/material-stock/page', params })
+  },
+
+  // 查询库存记录详情
+  getMaterialStock: async (id: number) => {
+    return await request.get({ url: '/mes/wm/material-stock/get?id=' + id })
+  },
+
+  // 更新库存冻结状态
+  updateMaterialStockFrozen: async (data: { id: number; frozen: boolean }) => {
+    return await request.put({ url: '/mes/wm/material-stock/update-frozen', data })
+  },
+
+  // 导出库存台账 Excel
+  exportMaterialStock: async (params: any) => {
+    return await request.download({ url: '/mes/wm/material-stock/export-excel', params })
+  }
+}
diff --git a/src/views/mes/wm/materialStock/AreaDetailDialog.vue b/src/views/mes/wm/materialStock/AreaDetailDialog.vue
new file mode 100644
index 000000000..ffd2e2a09
--- /dev/null
+++ b/src/views/mes/wm/materialStock/AreaDetailDialog.vue
@@ -0,0 +1,46 @@
+<!-- 库位详情弹窗（只读） -->
+<!-- TODO @AI：复用 /Users/yunai/Java/yudao-all-in-one/yudao-ui-admin-vue3/src/views/mes/wm/warehouse/area/AreaForm.vue；需要对方组件，增加一个 detail 模式 -->
+<template>
+  <Dialog v-model="dialogVisible" title="库位详情" width="600px">
+    <el-descriptions :column="2" border>
+      <el-descriptions-item label="库位编码">{{ detailData.code }}</el-descriptions-item>
+      <el-descriptions-item label="库位名称">{{ detailData.name }}</el-descriptions-item>
+      <el-descriptions-item label="面积（㎡）">{{ detailData.area }}</el-descriptions-item>
+      <el-descriptions-item label="最大载重（kg）">{{ detailData.maxLoad }}</el-descriptions-item>
+      <el-descriptions-item label="允许混放物料">
+        <dict-tag :type="DICT_TYPE.INFRA_BOOLEAN_STRING" :value="detailData.allowItemMixing" />
+      </el-descriptions-item>
+      <el-descriptions-item label="允许混放批次">
+        <dict-tag :type="DICT_TYPE.INFRA_BOOLEAN_STRING" :value="detailData.allowBatchMixing" />
+      </el-descriptions-item>
+      <el-descriptions-item label="位置X">{{ detailData.positionX }}</el-descriptions-item>
+      <el-descriptions-item label="位置Y">{{ detailData.positionY }}</el-descriptions-item>
+      <el-descriptions-item label="位置Z">{{ detailData.positionZ }}</el-descriptions-item>
+      <el-descriptions-item label="状态">
+        <dict-tag :type="DICT_TYPE.COMMON_STATUS" :value="detailData.status" />
+      </el-descriptions-item>
+      <el-descriptions-item label="备注" :span="2">{{ detailData.remark }}</el-descriptions-item>
+    </el-descriptions>
+    <template #footer>
+      <el-button @click="dialogVisible = false">关 闭</el-button>
+    </template>
+  </Dialog>
+</template>
+
+<script setup lang="ts">
+import { DICT_TYPE } from '@/utils/dict'
+import { WmWarehouseAreaApi, WmWarehouseAreaVO } from '@/api/mes/wm/warehouse/area'
+
+defineOptions({ name: 'MesWmMaterialStockAreaDetailDialog' })
+
+const dialogVisible = ref(false)
+const detailData = ref<Partial<WmWarehouseAreaVO>>({})
+
+/** 打开弹窗 */
+const open = async (areaId: number) => {
+  dialogVisible.value = true
+  detailData.value = await WmWarehouseAreaApi.getWarehouseArea(areaId)
+}
+
+defineExpose({ open })
+</script>
diff --git a/src/views/mes/wm/materialStock/index.vue b/src/views/mes/wm/materialStock/index.vue
new file mode 100644
index 000000000..2d843007a
--- /dev/null
+++ b/src/views/mes/wm/materialStock/index.vue
@@ -0,0 +1,277 @@
+<!-- MES 库存台账列表 -->
+<!-- TODO @AI：包名应该小写； -->
+<template>
+  <el-row :gutter="20">
+    <!-- 左侧分类树 -->
+    <el-col :span="4" :xs="24">
+      <ContentWrap class="h-1/1">
+        <ItemTypeTree @node-click="handleTypeNodeClick" />
+      </ContentWrap>
+    </el-col>
+    <el-col :span="20" :xs="24">
+      <ContentWrap>
+        <!-- 搜索工作栏 -->
+        <el-form
+          class="-mb-15px"
+          :model="queryParams"
+          ref="queryFormRef"
+          :inline="true"
+          label-width="68px"
+        >
+          <el-form-item label="物料编码" prop="itemCode">
+            <el-input
+              v-model="queryParams.itemCode"
+              placeholder="请输入物料编码"
+              clearable
+              @keyup.enter="handleQuery"
+              class="!w-200px"
+            />
+          </el-form-item>
+          <el-form-item label="物料名称" prop="itemName">
+            <el-input
+              v-model="queryParams.itemName"
+              placeholder="请输入物料名称"
+              clearable
+              @keyup.enter="handleQuery"
+              class="!w-200px"
+            />
+          </el-form-item>
+          <el-form-item label="仓库" prop="warehouseId">
+            <el-select
+              v-model="queryParams.warehouseId"
+              placeholder="请选择仓库"
+              clearable
+              class="!w-200px"
+              @change="handleWarehouseChange"
+            >
+              <el-option
+                v-for="item in warehouseList"
+                :key="item.id"
+                :label="item.name"
+                :value="item.id"
+              />
+            </el-select>
+          </el-form-item>
+          <el-form-item label="库区" prop="locationId">
+            <el-select
+              v-model="queryParams.locationId"
+              placeholder="请选择库区"
+              clearable
+              class="!w-200px"
+            >
+              <el-option
+                v-for="item in locationList"
+                :key="item.id"
+                :label="item.name"
+                :value="item.id"
+              />
+            </el-select>
+          </el-form-item>
+          <el-form-item label="是否冻结" prop="frozen">
+            <el-select
+              v-model="queryParams.frozen"
+              placeholder="请选择"
+              clearable
+              class="!w-200px"
+            >
+              <el-option :value="true" label="是" />
+              <el-option :value="false" label="否" />
+            </el-select>
+          </el-form-item>
+          <el-form-item>
+            <el-button @click="handleQuery">
+              <Icon icon="ep:search" class="mr-5px" /> 搜索
+            </el-button>
+            <el-button @click="resetQuery">
+              <Icon icon="ep:refresh" class="mr-5px" /> 重置
+            </el-button>
+            <el-button
+              type="success"
+              plain
+              @click="handleExport"
+              :loading="exportLoading"
+              v-hasPermi="['mes:wm-material-stock:export']"
+            >
+              <Icon icon="ep:download" class="mr-5px" /> 导出
+            </el-button>
+          </el-form-item>
+        </el-form>
+      </ContentWrap>
+
+      <!-- TODO @AI：左侧分类，看看能不能复用下 md item 那的组件； -->
+
+      <!-- 列表 -->
+      <ContentWrap>
+        <el-table v-loading="loading" :data="list" :stripe="true" :show-overflow-tooltip="true">
+          <el-table-column label="产品物料编码" align="center" prop="itemCode" min-width="120" />
+          <el-table-column label="产品物料名称" align="center" prop="itemName" min-width="140" />
+          <el-table-column label="规格型号" align="center" prop="specification" min-width="120" />
+          <el-table-column label="在库数量" align="center" prop="quantityOnhand" min-width="100" />
+          <el-table-column label="单位" align="center" prop="unitMeasureName" min-width="80" />
+          <!-- TODO @芋艿：批次号； -->
+          <el-table-column label="仓库" align="center" prop="warehouseName" min-width="100" />
+          <el-table-column label="库区" align="center" prop="locationName" min-width="100" />
+          <el-table-column label="库位" align="center" prop="areaName" min-width="100">
+            <template #default="scope">
+              <el-button
+                v-if="scope.row.areaId"
+                link
+                type="primary"
+                @click="openAreaDetail(scope.row.areaId)"
+              >
+                {{ scope.row.areaName }}
+              </el-button>
+              <span v-else>-</span>
+            </template>
+          </el-table-column>
+          <el-table-column label="生产工单" align="center" prop="workOrderCode" min-width="120" />
+          <el-table-column
+            label="入库日期"
+            align="center"
+            prop="recptDate"
+            :formatter="dateFormatter"
+            width="180px"
+          />
+          <el-table-column label="冻结" align="center" prop="frozen" min-width="80">
+            <template #default="scope">
+              <el-switch
+                v-model="scope.row.frozen"
+                :active-value="true"
+                :inactive-value="false"
+                v-hasPermi="['mes:wm-material-stock:update']"
+                @change="handleFrozenChange(scope.row)"
+              />
+            </template>
+          </el-table-column>
+        </el-table>
+        <!-- 分页 -->
+        <Pagination
+          :total="total"
+          v-model:page="queryParams.pageNo"
+          v-model:limit="queryParams.pageSize"
+          @pagination="getList"
+        />
+      </ContentWrap>
+    </el-col>
+  </el-row>
+
+  <!-- 库位详情弹窗 -->
+  <AreaDetailDialog ref="areaDetailDialogRef" />
+</template>
+
+<script setup lang="ts">
+import { dateFormatter } from '@/utils/formatTime'
+import download from '@/utils/download'
+import { WmMaterialStockApi, WmMaterialStockVO } from '@/api/mes/wm/materialStock'
+import { WmWarehouseApi } from '@/api/mes/wm/warehouse'
+import { WmWarehouseLocationApi } from '@/api/mes/wm/warehouse/location'
+import ItemTypeTree from '@/views/mes/md/item/ItemTypeTree.vue'
+import AreaDetailDialog from './AreaDetailDialog.vue'
+
+defineOptions({ name: 'MesWmMaterialStock' })
+
+// TODO @AI：注释分隔，参考 system user index.vue
+const message = useMessage()
+
+const loading = ref(true)
+const list = ref<WmMaterialStockVO[]>([])
+const total = ref(0)
+const queryParams = reactive({
+  pageNo: 1,
+  pageSize: 10,
+  itemTypeId: undefined,
+  itemCode: undefined,
+  itemName: undefined,
+  warehouseId: undefined,
+  locationId: undefined,
+  frozen: undefined
+})
+const queryFormRef = ref()
+const exportLoading = ref(false)
+
+// 仓库、库区下拉数据
+const warehouseList = ref<any[]>([])
+const locationList = ref<any[]>([])
+
+/** 加载仓库列表 */
+const loadWarehouseList = async () => {
+  warehouseList.value = await WmWarehouseApi.getWarehouseSimpleList()
+}
+
+/** 仓库切换时联动加载库区 */
+const handleWarehouseChange = async (warehouseId: number | undefined) => {
+  queryParams.locationId = undefined
+  if (warehouseId) {
+    locationList.value = await WmWarehouseLocationApi.getWarehouseLocationSimpleList(warehouseId)
+  } else {
+    locationList.value = []
+  }
+}
+
+/** 查询列表 */
+const getList = async () => {
+  loading.value = true
+  try {
+    const data = await WmMaterialStockApi.getMaterialStockPage(queryParams)
+    list.value = data.list
+    total.value = data.total
+  } finally {
+    loading.value = false
+  }
+}
+
+/** 搜索按钮操作 */
+const handleQuery = () => {
+  queryParams.pageNo = 1
+  getList()
+}
+
+/** 重置按钮操作 */
+const resetQuery = () => {
+  queryFormRef.value.resetFields()
+  queryParams.itemTypeId = undefined
+  locationList.value = []
+  handleQuery()
+}
+
+/** 处理分类树节点点击 */
+const handleTypeNodeClick = (row: any) => {
+  queryParams.itemTypeId = row?.id
+  handleQuery()
+}
+
+/** 处理冻结状态切换 */
+const handleFrozenChange = async (row: WmMaterialStockVO) => {
+  try {
+    await WmMaterialStockApi.updateMaterialStockFrozen({ id: row.id, frozen: row.frozen })
+    message.success(row.frozen ? '冻结成功' : '解冻成功')
+  } catch {
+    // 失败时回滚
+    row.frozen = !row.frozen
+  }
+}
+
+/** 打开库位详情弹窗 */
+const areaDetailDialogRef = ref()
+const openAreaDetail = (areaId: number) => {
+  areaDetailDialogRef.value.open(areaId)
+}
+
+/** 导出按钮操作 */
+const handleExport = async () => {
+  try {
+    await message.exportConfirm()
+    exportLoading.value = true
+    const data = await WmMaterialStockApi.exportMaterialStock(queryParams)
+    download.excel(data, '库存台账.xls')
+  } catch {
+  } finally {
+    exportLoading.value = false
+  }
+}
+
+/** 初始化 */
+onMounted(async () => {
+  await Promise.all([loadWarehouseList(), getList()])
+})
+</script>