diff --git a/frontend/lib/features/add/add_page.dart b/frontend/lib/features/add/add_page.dart
index cfc0eb1..1ffb2d1 100644
--- a/frontend/lib/features/add/add_page.dart
+++ b/frontend/lib/features/add/add_page.dart
@@ -188,6 +188,7 @@ class _AddPageState extends State<AddPage> {
         note: _noteCtrl.text.trim().isEmpty ? null : _noteCtrl.text.trim(),
         paymentMethod: _paymentMethod,
         occurredAt: _occurredAt,
+        localFirst: true,
       );
       TransactionEvents.notifyChanged();
       if (mounted) context.pop(amount);
diff --git a/frontend/lib/features/settings/category_manage_page.dart b/frontend/lib/features/settings/category_manage_page.dart
index caaf531..f3556e0 100644
--- a/frontend/lib/features/settings/category_manage_page.dart
+++ b/frontend/lib/features/settings/category_manage_page.dart
@@ -65,7 +65,13 @@ class _CategoryManagePageState extends State<CategoryManagePage> {
     final result = await _showEditor();
     if (result == null) return;
     try {
-      await CategoryApi.create(result.name, result.icon, result.color, _type);
+      await CategoryApi.create(
+        result.name,
+        result.icon,
+        result.color,
+        _type,
+        localFirst: true,
+      );
       await _load();
     } catch (error) {
       if (mounted) _showError(error);
@@ -82,6 +88,7 @@ class _CategoryManagePageState extends State<CategoryManagePage> {
         iconKey: result.icon,
         colorKey: result.color,
         sortOrder: category.sortOrder,
+        localFirst: true,
       );
       await _load();
     } catch (error) {
@@ -375,7 +382,7 @@ class _CategoryManagePageState extends State<CategoryManagePage> {
     );
     if (!confirmed) return;
     try {
-      await CategoryApi.delete(category.id);
+      await CategoryApi.delete(category.id, localFirst: true);
       await _load();
     } catch (error) {
       if (mounted) _showError(error);
@@ -410,7 +417,7 @@ class _CategoryManagePageState extends State<CategoryManagePage> {
     final ids = _custom.map((category) => category.id).toList();
     setState(() => _savingOrder = true);
     try {
-      await CategoryApi.reorder(_type, ids);
+      await CategoryApi.reorder(_type, ids, localFirst: true);
       if (!mounted) return;
       setState(() {
         _reordering = false;
diff --git a/frontend/lib/shared/api/business_api.dart b/frontend/lib/shared/api/business_api.dart
index b25355f..bc31296 100644
--- a/frontend/lib/shared/api/business_api.dart
+++ b/frontend/lib/shared/api/business_api.dart
@@ -8,6 +8,7 @@ import 'package:miaoji_zhang/shared/services/current_ledger_store.dart';
 import 'package:miaoji_zhang/shared/services/local_database.dart';
 import 'package:miaoji_zhang/shared/services/session_store.dart';
 import 'package:miaoji_zhang/shared/services/shanghai_time.dart';
+import 'package:miaoji_zhang/shared/services/sync_service.dart';
 import 'package:shared_preferences/shared_preferences.dart';
 
 class TxItem {
@@ -370,10 +371,7 @@ class TxApi {
   static Future<List<CategoryItem>> categories(String type) async {
     final session = SessionStore.instance;
     if (session.shouldUseLocalOnly) {
-      return LocalDatabase.instance
-          .categories(type)
-          .map(CategoryItem.fromJson)
-          .toList();
+      return categoriesLocal(type);
     }
     try {
       final response = await _dio.get(
@@ -387,18 +385,17 @@ class TxApi {
           .toList();
     } catch (error) {
       if (!isConnectivityError(error) || !session.isAccount) rethrow;
-      return LocalDatabase.instance
-          .categories(type)
-          .map(CategoryItem.fromJson)
-          .toList();
+      return categoriesLocal(type);
     }
   }
 
-  static List<CategoryItem> categoriesLocal(String type) => LocalDatabase
-      .instance
-      .categories(type)
-      .map(CategoryItem.fromJson)
-      .toList();
+  static List<CategoryItem> categoriesLocal(String type) {
+    LocalDatabase.instance.ensureDefaultCategories(type: type);
+    return LocalDatabase.instance
+        .categories(type)
+        .map(CategoryItem.fromJson)
+        .toList();
+  }
 
   static Future<List<CategoryItem>> categoriesRemote(String type) async {
     final response = await _dio.get(
@@ -407,8 +404,10 @@ class TxApi {
     );
     final values = response.data as List;
     LocalDatabase.instance.cacheCategories(values, replaceType: type);
-    return values
-        .map((item) => CategoryItem.fromJson(item as Map<String, dynamic>))
+    LocalDatabase.instance.ensureDefaultCategories(type: type);
+    return LocalDatabase.instance
+        .categories(type)
+        .map(CategoryItem.fromJson)
         .toList();
   }
 
@@ -429,6 +428,7 @@ class TxApi {
     String? recognitionOccurrenceId,
     String? evidenceFingerprint,
     String? recognitionConfidence,
+    bool localFirst = false,
   }) async {
     final payload = <String, dynamic>{
       'ledgerId': _ledgerId,
@@ -456,7 +456,10 @@ class TxApi {
         'recognitionConfidence': recognitionConfidence,
     };
     final session = SessionStore.instance;
-    if (session.shouldUseLocalOnly || categoryId < 0 || _ledgerId < 0) {
+    if (localFirst ||
+        session.shouldUseLocalOnly ||
+        categoryId < 0 ||
+        _ledgerId < 0) {
       final local = LocalDatabase.instance.createTransaction(payload);
       if (_queueOfflineChanges) {
         LocalDatabase.instance.enqueueSync(
@@ -465,6 +468,7 @@ class TxApi {
           'create',
           payload,
         );
+        _scheduleBackgroundSync();
       }
       return TxItem.fromJson(local);
     }
@@ -1698,8 +1702,9 @@ class CategoryApi {
     String name,
     String iconKey,
     String colorKey,
-    String type,
-  ) async {
+    String type, {
+    bool localFirst = false,
+  }) async {
     final payload = {
       'name': name,
       'iconKey': iconKey,
@@ -1707,7 +1712,8 @@ class CategoryApi {
       'type': type,
     };
     final session = SessionStore.instance;
-    if (session.shouldUseLocalOnly ||
+    if (localFirst ||
+        session.shouldUseLocalOnly ||
         ApiClient.availability.value == BackendAvailability.offline) {
       final local = LocalDatabase.instance.createCategory(
         name,
@@ -1722,6 +1728,7 @@ class CategoryApi {
           'create',
           payload,
         );
+        _scheduleBackgroundSync();
       }
       return CategoryItem.fromJson(local);
     }
@@ -1754,6 +1761,7 @@ class CategoryApi {
     required String iconKey,
     required String colorKey,
     required int sortOrder,
+    bool localFirst = false,
   }) async {
     final payload = {
       'name': name,
@@ -1762,7 +1770,8 @@ class CategoryApi {
       'sortOrder': sortOrder,
     };
     final session = SessionStore.instance;
-    if (session.shouldUseLocalOnly ||
+    if (localFirst ||
+        session.shouldUseLocalOnly ||
         ApiClient.availability.value == BackendAvailability.offline ||
         id < 0) {
       final local = LocalDatabase.instance.updateCategory(
@@ -1774,6 +1783,7 @@ class CategoryApi {
       );
       if (session.isAccount && session.cloudSyncEnabled) {
         LocalDatabase.instance.enqueueSync('category', id, 'update', payload);
+        _scheduleBackgroundSync();
       }
       return CategoryItem.fromJson(local);
     }
@@ -1796,10 +1806,15 @@ class CategoryApi {
     }
   }
 
-  static Future<void> reorder(String type, List<int> categoryIds) async {
+  static Future<void> reorder(
+    String type,
+    List<int> categoryIds, {
+    bool localFirst = false,
+  }) async {
     LocalDatabase.instance.reorderCategories(type, categoryIds);
     final session = SessionStore.instance;
-    if (session.shouldUseLocalOnly ||
+    if (localFirst ||
+        session.shouldUseLocalOnly ||
         ApiClient.availability.value == BackendAvailability.offline ||
         categoryIds.any((id) => id < 0)) {
       if (session.isAccount && session.cloudSyncEnabled) {
@@ -1807,6 +1822,7 @@ class CategoryApi {
           'type': type,
           'categoryIds': categoryIds,
         });
+        _scheduleBackgroundSync();
       }
       return;
     }
@@ -1824,9 +1840,10 @@ class CategoryApi {
     }
   }
 
-  static Future<void> delete(int id) async {
+  static Future<void> delete(int id, {bool localFirst = false}) async {
     final session = SessionStore.instance;
-    if (session.shouldUseLocalOnly ||
+    if (localFirst ||
+        session.shouldUseLocalOnly ||
         ApiClient.availability.value == BackendAvailability.offline ||
         id < 0) {
       LocalDatabase.instance.deleteCategory(id);
@@ -1834,6 +1851,7 @@ class CategoryApi {
         LocalDatabase.instance.enqueueSync('category', id, 'delete', {
           'id': id,
         });
+        _scheduleBackgroundSync();
       }
       return;
     }
@@ -1847,3 +1865,8 @@ class CategoryApi {
     }
   }
 }
+
+void _scheduleBackgroundSync() {
+  SyncService.instance.refreshLocalStatus();
+  unawaited(SyncService.instance.run());
+}
diff --git a/frontend/lib/shared/services/local_database.dart b/frontend/lib/shared/services/local_database.dart
index ccea0cf..9df2848 100644
--- a/frontend/lib/shared/services/local_database.dart
+++ b/frontend/lib/shared/services/local_database.dart
@@ -16,12 +16,12 @@ class LocalDatabase {
   static const _secureStorage = FlutterSecureStorage();
 
   @visibleForTesting
-  static LocalDatabase inMemoryForTesting() {
+  static LocalDatabase inMemoryForTesting({bool seedDefaults = true}) {
     final database = LocalDatabase._();
     database._database = sqlite3.openInMemory();
     database._namespace = 'test';
     database._migrate();
-    database._seedDefaults();
+    if (seedDefaults) database._seedDefaults();
     return database;
   }
 
@@ -69,7 +69,11 @@ class LocalDatabase {
       _database = database;
       _namespace = namespace;
       _migrate();
-      if (namespace == 'guest') _seedDefaults();
+      if (namespace == 'guest') {
+        _seedDefaults();
+      } else {
+        ensureDefaultCategories();
+      }
     } catch (_) {
       database.close();
       rethrow;
@@ -295,6 +299,80 @@ class LocalDatabase {
     }
   }
 
+  /// Ensures an account can still render the category picker and create a
+  /// manual transaction before its first successful category refresh.
+  ///
+  /// Account fallback IDs mirror the server's seeded system categories. The
+  /// remote refresh remains authoritative and will update these rows in place.
+  void ensureDefaultCategories({String? type}) {
+    final isGuestNamespace = _namespace == 'guest';
+    const expense = <(int, String, String, String, String, int)>[
+      (1, '餐饮', 'food', 'coral', 'expense', 0),
+      (2, '饮品', 'cup', 'cyan', 'expense', 1),
+      (3, '购物', 'cart', 'blue', 'expense', 2),
+      (4, '交通', 'metro', 'teal', 'expense', 3),
+      (5, '住房', 'house', 'sand', 'expense', 4),
+      (6, '娱乐', 'game', 'violet', 'expense', 5),
+      (7, '医疗', 'pill', 'red', 'expense', 6),
+      (8, '学习', 'book', 'indigo', 'expense', 7),
+      (9, '服饰', 'shirt', 'plum', 'expense', 8),
+      (10, '人情', 'gift', 'rose', 'expense', 9),
+      (11, '旅行', 'plane', 'sky', 'expense', 10),
+      (12, '其他', 'tag', 'graphite', 'expense', 11),
+    ];
+    const accountIncome = <(int, String, String, String, String, int)>[
+      (13, '工资', 'money', 'mint', 'income', 0),
+      (14, '兼职', 'briefcase', 'forest', 'income', 1),
+      (15, '理财', 'chart', 'navy', 'income', 2),
+      (16, '红包', 'gift', 'orange', 'income', 3),
+      (17, '报销', 'card', 'amber', 'income', 4),
+      (18, '奖金', 'sparkle', 'aqua', 'income', 5),
+      (19, '其他', 'tag', 'lime', 'income', 6),
+    ];
+    const guestIncome = <(int, String, String, String, String, int)>[
+      (101, '工资', 'money', 'mint', 'income', 10),
+      (102, '兼职', 'parttime', 'forest', 'income', 20),
+      (103, '理财', 'invest', 'navy', 'income', 30),
+      (104, '红包', 'redpacket', 'orange', 'income', 40),
+      (105, '报销', 'reimburse', 'amber', 'income', 50),
+      (106, '奖金', 'bonus', 'aqua', 'income', 60),
+      (107, '其他', 'tag', 'lime', 'income', 70),
+    ];
+    final catalogs = <String, List<(int, String, String, String, String, int)>>{
+      'expense': expense,
+      'income': isGuestNamespace ? guestIncome : accountIncome,
+    };
+    final now = DateTime.now().toUtc().toIso8601String();
+    for (final entry in catalogs.entries) {
+      if (type != null && entry.key != type) continue;
+      final active = _db.select(
+        '''SELECT 1 FROM categories
+           WHERE type = ? AND is_deleted = 0 AND is_custom = 0 LIMIT 1''',
+        [entry.key],
+      );
+      if (active.isNotEmpty) continue;
+      for (final item in entry.value) {
+        _db.execute(
+          '''
+          INSERT INTO categories
+          (id, name, icon_key, color_key, type, sort_order, is_custom, is_deleted, updated_at)
+          VALUES (?, ?, ?, ?, ?, ?, 0, 0, ?)
+          ON CONFLICT(id) DO UPDATE SET
+            name = excluded.name,
+            icon_key = excluded.icon_key,
+            color_key = excluded.color_key,
+            type = excluded.type,
+            sort_order = excluded.sort_order,
+            is_custom = 0,
+            is_deleted = 0,
+            updated_at = excluded.updated_at
+        ''',
+          [item.$1, item.$2, item.$3, item.$4, item.$5, item.$6, now],
+        );
+      }
+    }
+  }
+
   Map<String, dynamic> guestSnapshot() {
     final customCategories = _db
         .select('''
diff --git a/frontend/test/offline_local_first_test.dart b/frontend/test/offline_local_first_test.dart
index fb1485b..58d17fc 100644
--- a/frontend/test/offline_local_first_test.dart
+++ b/frontend/test/offline_local_first_test.dart
@@ -5,6 +5,7 @@ import 'package:flutter/material.dart';
 import 'package:flutter_test/flutter_test.dart';
 import 'package:miaoji_zhang/shared/api/api_client.dart';
 import 'package:miaoji_zhang/shared/api/auth_api.dart';
+import 'package:miaoji_zhang/shared/services/local_database.dart';
 import 'package:miaoji_zhang/shared/widgets/backend_status_icon.dart';
 
 void main() {
@@ -79,6 +80,31 @@ void main() {
     expect(companion.toJson(), source);
   });
 
+  test('账号分类缓存为空时会补齐支出和收入兜底并允许本地记账', () {
+    final database = LocalDatabase.inMemoryForTesting(seedDefaults: false);
+    addTearDown(database.close);
+
+    database.ensureDefaultCategories();
+    final expense = database.categories('expense');
+    final income = database.categories('income');
+
+    expect(expense, hasLength(12));
+    expect(income, hasLength(7));
+    expect(expense.first['name'], '餐饮');
+    expect(income.first['name'], '工资');
+    expect(income.first['id'], 13);
+
+    final transaction = database.createTransaction({
+      'ledgerId': 1,
+      'categoryId': expense.first['id'],
+      'type': 'expense',
+      'amount': 18.5,
+      'occurredAt': DateTime.utc(2026, 8, 21).toIso8601String(),
+    });
+    expect(transaction['amount'], 18.5);
+    expect(transaction['categoryName'], '餐饮');
+  });
+
   test('七个页面保持本地首屏、后台刷新、竞态保护和统一离线入口', () {
     final contracts = <String, List<String>>{
       'lib/features/home/pages/home_page.dart': [
@@ -92,6 +118,7 @@ void main() {
         "categoriesLocal('expense')",
         "categoriesRemote('expense')",
         "categoriesRemote('income')",
+        'localFirst: true',
       ],
       'lib/features/stats/stats_page.dart': [
         'periodStatsLocal',
@@ -104,6 +131,7 @@ void main() {
       'lib/features/settings/category_manage_page.dart': [
         'categoriesLocal',
         'categoriesRemote',
+        'localFirst: true',
       ],
       'lib/features/settings/recycle_bin_page.dart': [
         'recycleBinLocal',