diff --git a/app/Exports/DailyReportExport.php b/app/Exports/DailyReportExport.php
index f90c18b..3c7fcaa 100644
--- a/app/Exports/DailyReportExport.php
+++ b/app/Exports/DailyReportExport.php
@@ -32,10 +32,10 @@ public function headings(): array
         return [
             ['일일 일보 - '.$this->report['date']],
             [],
-            ['전일 잔액', number_format($this->report['previous_balance']).'원'],
-            ['당일 입금액', number_format($this->report['daily_deposit']).'원'],
-            ['당일 출금액', number_format($this->report['daily_withdrawal']).'원'],
-            ['당일 잔액', number_format($this->report['current_balance']).'원'],
+            ['전월 이월', number_format($this->report['previous_balance']).'원'],
+            ['당월 입금', number_format($this->report['daily_deposit']).'원'],
+            ['당월 출금', number_format($this->report['daily_withdrawal']).'원'],
+            ['잔액', number_format($this->report['current_balance']).'원'],
             [],
             ['구분', '거래처명', '계정과목', '입금액', '출금액', '적요'],
         ];
diff --git a/app/Services/DailyReportService.php b/app/Services/DailyReportService.php
index 8069ffc..188ea79 100644
--- a/app/Services/DailyReportService.php
+++ b/app/Services/DailyReportService.php
@@ -188,58 +188,48 @@ public function summary(array $params): array
      */
     public function exportData(array $params): array
     {
-        $tenantId = $this->tenantId();
         $date = isset($params['date']) ? Carbon::parse($params['date']) : Carbon::today();
         $dateStr = $date->format('Y-m-d');
-        $startOfDay = $date->copy()->startOfDay();
-        $endOfDay = $date->copy()->endOfDay();
 
-        // 전일 잔액 계산 (전일까지 입금 합계 - 전일까지 출금 합계)
-        $prevDeposits = Deposit::where('tenant_id', $tenantId)
-            ->where('deposit_date', '<', $startOfDay)
-            ->sum('amount');
-        $prevWithdrawals = Withdrawal::where('tenant_id', $tenantId)
-            ->where('withdrawal_date', '<', $startOfDay)
-            ->sum('amount');
-        $previousBalance = (float) ($prevDeposits - $prevWithdrawals);
+        // 화면과 동일한 계좌별 현황 데이터 재사용
+        $dailyAccounts = $this->dailyAccounts($params);
 
-        // 당일 입금
-        $dailyDeposits = Deposit::where('tenant_id', $tenantId)
-            ->whereBetween('deposit_date', [$startOfDay, $endOfDay])
-            ->get();
-        $dailyDepositTotal = (float) $dailyDeposits->sum('amount');
+        // KRW 계좌 합산 (화면 합계와 동일)
+        $carryover = 0;
+        $totalIncome = 0;
+        $totalExpense = 0;
+        $totalBalance = 0;
 
-        // 당일 출금
-        $dailyWithdrawals = Withdrawal::where('tenant_id', $tenantId)
-            ->whereBetween('withdrawal_date', [$startOfDay, $endOfDay])
-            ->get();
-        $dailyWithdrawalTotal = (float) $dailyWithdrawals->sum('amount');
-
-        $currentBalance = $previousBalance + $dailyDepositTotal - $dailyWithdrawalTotal;
-
-        // 상세 내역 조합
         $details = [];
 
-        foreach ($dailyDeposits as $d) {
-            $details[] = [
-                'type_label' => '입금',
-                'client_name' => $d->client?->name ?? '-',
-                'account_code' => $d->account_code ?? '-',
-                'deposit_amount' => (float) $d->amount,
-                'withdrawal_amount' => 0,
-                'description' => $d->description ?? '',
-            ];
-        }
+        foreach ($dailyAccounts as $account) {
+            $carryover += $account['carryover'];
+            $totalIncome += $account['income'];
+            $totalExpense += $account['expense'];
+            $totalBalance += $account['balance'];
 
-        foreach ($dailyWithdrawals as $w) {
-            $details[] = [
-                'type_label' => '출금',
-                'client_name' => $w->client?->name ?? '-',
-                'account_code' => $w->account_code ?? '-',
-                'deposit_amount' => 0,
-                'withdrawal_amount' => (float) $w->amount,
-                'description' => $w->description ?? '',
-            ];
+            // 계좌별 상세 내역
+            if ($account['income'] > 0) {
+                $details[] = [
+                    'type_label' => '입금',
+                    'client_name' => $account['category'],
+                    'account_code' => '-',
+                    'deposit_amount' => $account['income'],
+                    'withdrawal_amount' => 0,
+                    'description' => '',
+                ];
+            }
+
+            if ($account['expense'] > 0) {
+                $details[] = [
+                    'type_label' => '출금',
+                    'client_name' => $account['category'],
+                    'account_code' => '-',
+                    'deposit_amount' => 0,
+                    'withdrawal_amount' => $account['expense'],
+                    'description' => '',
+                ];
+            }
         }
 
         // 어음 및 외상매출채권 현황
@@ -247,10 +237,10 @@ public function exportData(array $params): array
 
         return [
             'date' => $dateStr,
-            'previous_balance' => $previousBalance,
-            'daily_deposit' => $dailyDepositTotal,
-            'daily_withdrawal' => $dailyWithdrawalTotal,
-            'current_balance' => $currentBalance,
+            'previous_balance' => $carryover,
+            'daily_deposit' => $totalIncome,
+            'daily_withdrawal' => $totalExpense,
+            'current_balance' => $totalBalance,
             'details' => $details,
             'note_receivables' => $noteReceivables,
         ];