diff --git a/app/controllers/admin/venue_management_bills_controller.rb b/app/controllers/admin/venue_management_bills_controller.rb
index a23e29d..f2788cb 100644
--- a/app/controllers/admin/venue_management_bills_controller.rb
+++ b/app/controllers/admin/venue_management_bills_controller.rb
@@ -1,13 +1,28 @@
 class Admin::VenueManagementBillsController < Admin::VenueAdminController
   include Admin::VenueManagementsHelper
+  include ActionView::Helpers::FormOptionsHelper
+  include ActionView::Helpers::FormTagHelper
+  include ActionView::Helpers::FormHelper
+  include VenueAdminHelper
+  include ActionView::Context
   before_action ->(module_app = @app_title) { set_variables module_app }
   before_action :set_venue_management_bill, only: [:edit, :update, :destroy]
-
+  def objectify_options(options)
+    @default_options = {}
+    @default_options.merge(options)
+  end
   def initialize
     super
     @app_title = 'venue_management'
   end
-
+  def filter_fields(categories)
+    {
+      :category=>categories.map{|c| {:title=>(c.title.blank? ? " " : c.title), :id=>c.id}}
+    }
+  end
+  def text_field(object_name , options = {})
+    text_field_tag(object_name, options[:value], options)
+  end
   def index
     @table_fields = [
       'venue_management.title',
@@ -21,8 +36,59 @@ class Admin::VenueManagementBillsController < Admin::VenueAdminController
       "pay_method",
       "note"
     ]
-    @bills = VenueManagementBill.all.page(params[:page]).per(10)
+    @bills = nil
+    @categories = @module_app.categories.enabled
+    @filter_fields = filter_fields(@categories)
+    @tags = @module_app.tags
+    @filter_fields['vm_inviting.type'] = @tags.map{|t| {:title => t.name,:id => t.id} }
+    bill_type_select_str = "<div class=\"controls\"><form>"
+    value_bill_typeA = params[:filters]["bill_typeA"] rescue "0"
+    value_bill_typeB = params[:filters]["bill_typeB"] rescue "0"
+    bill_type_select_str += (select_tag "filters[bill_typeA]", options_for_select(VenueManagementBill::BILLTYPE.keys.map { |k| [ I18n.t("vm_bill.#{k}"), k ] },value_bill_typeA) ,{:onchange=>"var $this=this;(function(){var obj=#{VenueManagementBill::BILLTYPE.map{|k,v| [k,v.map{|vv| [vv,I18n.t("vm_bill.#{vv}")]}.to_h]}.to_h.to_s.gsub('=>',':')};$($this).siblings('select').html($.map(obj[$this.value],function(v,k){return \'<option value=\"\'+k+\'\">\'+v+\'</option>\'}).join(\' \'))})()"})
+    bill_typeB = (params[:filters]["bill_typeA"].blank? rescue true) ? VenueManagementBill::BILLTYPE.values.first : VenueManagementBill::BILLTYPE[params[:filters]["bill_typeA"]]
+    bill_type_select_str += (select_tag "filters[bill_typeB]", options_for_select(bill_typeB.map { |v| [ I18n.t("vm_bill.#{v}"), v ] },value_bill_typeB) , {:onchange=> "var $this=this;(function(){if($this.value == 'other') $('#bill_other_field').removeClass('hidden');else $('#bill_other_field').addClass('hidden');})()"})
+    bill_type_select_str += submit_tag(I18n.t('venue_management.search'))
+    bill_type_select_str += "</form></div>"
+    @filter_fields['vm_bill.bill_type'] = bill_type_select_str
+    @filter_fields['vm_bill.accounting_month'] = ('<form><div class="controls"><div style="float: left;">'+
+          (org_datetime_picker("filters[accounting_month_start]", {:no_label => true, :format=>"yyyy/MM", :new_record=>false, :value=>(DateTime.parse(params[:filters]["accounting_month_start"]) rescue nil)})) + 
+          "</div><span style=\"float: left;\">~</span><div style=\"float: left;\">" + 
+          (org_datetime_picker("filters[accounting_month_end]", {:no_label => true, :format=>"yyyy/MM", :new_record=>false, :value=>(DateTime.parse(params[:filters]["accounting_month_end"]) rescue nil)})) + 
+          submit_tag(I18n.t('venue_management.search')) +
+          '</div></div></form>')
+    filter_tags = params[:filters]["type"].to_a rescue []
+    @main_ids = nil
+    if !filter_tags.blank?
+      @main_ids = VenueManagementInviting.with_tags(filter_tags).pluck(:venue_management_main_id)
+      if !filters("category").blank?
+        @main_ids = VenueManagementMain.where(:id.in=>@main_ids).with_categories(filters("category")).pluck(:id)
+      end    
+    elsif !filters("category").blank?
+      @main_ids = VenueManagementMain.all.with_categories(filters("category")).pluck(:id)
+    end
+    if ( !params[:filters]["bill_typeA"].blank? rescue false)
+      @bills = VenueManagementBill.where(:bill_typeA=>params[:filters]["bill_typeA"],:bill_typeB=>params[:filters]["bill_typeB"]).page(params[:page]).per(10)
+    end
+    accounting_month_start = DateTime.parse(params[:filters]["accounting_month_start"]) rescue 0
+    accounting_month_end = DateTime.parse(params[:filters]["accounting_month_end"]) rescue 0
+    if @bills.nil?
+      @bills = VenueManagementBill.where(:accounting_month.gt=>accounting_month_start,:accounting_month.lte=>accounting_month_end).page(params[:page]).per(10)
+    else
+      if accounting_month_start != 0 &&  accounting_month_end != 0
+        @bills = @bills.where(:accounting_month.gt=>accounting_month_start,:accounting_month.lte=>accounting_month_end).page(params[:page]).per(10)
+      elsif accounting_month_start != 0
+        @bills = @bills.where(:accounting_month.gt=>accounting_month_start).page(params[:page]).per(10)
+      elsif accounting_month_end != 0
+        @bills = @bills.where(:accounting_month.lte=>accounting_month_end).page(params[:page]).per(10)
+      end
+    end
+    if !@main_ids.nil?
+      @bills = @bills.where(:venue_management_main_id.in=>@main_ids).page(params[:page]).per(10)
+    end
     @venue_management_page_url = Page.where(:module =>"venue_management").last.url rescue ""
+    if request.xhr?
+      render '_index'
+    end
   end
 
   def new
diff --git a/app/controllers/admin/venue_managements_controller.rb b/app/controllers/admin/venue_managements_controller.rb
index 727a234..afa5df9 100644
--- a/app/controllers/admin/venue_managements_controller.rb
+++ b/app/controllers/admin/venue_managements_controller.rb
@@ -1,11 +1,21 @@
 # encoding: utf-8
 class Admin::VenueManagementsController < Admin::VenueAdminController
-
+  include ActionView::Helpers::FormOptionsHelper
+  include ActionView::Helpers::FormTagHelper
+  include ActionView::Helpers::FormHelper
+  include VenueAdminHelper
+  include ActionView::Context
   require 'axlsx'
   helper Admin::VenueManagementsFieldHelper
   before_action ->(module_app = @app_title) { set_variables module_app }
   before_action :set_venue_management, only: [:edit, :set_write_off, :venue_management_signup, :destroy, :venue_management_invitings, :venue_management_memorabilias, :venue_management_bills, :venue_management_contracts]
-
+  def objectify_options(options)
+    @default_options = {}
+    @default_options.merge(options)
+  end
+  def text_field(object_name , options = {})
+    text_field_tag(object_name, options[:value], options)
+  end
   def initialize
     super
     @app_title = "venue_management"
@@ -52,7 +62,7 @@ class Admin::VenueManagementsController < Admin::VenueAdminController
       @venue_managements = VenueManagementMain.all.order_by(sort).with_categories(filters("category"))
       @venue_managements = search_data(@venue_managements,[:title])
       @venue_management_inviting_ids = @venue_managements.map{|v| v.venue_management_invitings.desc(:id).first.id rescue ""}
-      @venue_management_ids = VenueManagementInviting.where(:id.in=>@venue_management_inviting_ids).with_tags(filter_tags).map{|v| v.venue_management_main_id}
+      @venue_management_ids = VenueManagementInviting.where(:id.in=>@venue_management_inviting_ids).with_tags(filter_tags).pluck(:venue_management_main_id)
       @venue_managements = VenueManagementMain.where(:id.in=>@venue_management_ids).page(params[:page]).per(10)
     end
 
@@ -344,6 +354,54 @@ class Admin::VenueManagementsController < Admin::VenueAdminController
     ]
     @bills = @venue_management.venue_management_bills.page(params[:page]).per(10)
     @venue_management_page_url = Page.where(:module =>"venue_management").last.url rescue ""
+    @categories = @module_app.categories.enabled
+    @filter_fields = filter_fields(@categories)
+    @tags = @module_app.tags
+    @filter_fields['vm_inviting.type'] = @tags.map{|t| {:title => t.name,:id => t.id} }
+    value_bill_typeA = params[:filters]["bill_typeA"] rescue "0"
+    value_bill_typeB = params[:filters]["bill_typeB"] rescue "0"
+    bill_type_select_str = "<div class=\"controls\"><form>"
+    bill_type_select_str += (select_tag "filters[bill_typeA]", options_for_select(VenueManagementBill::BILLTYPE.keys.map { |k| [ I18n.t("vm_bill.#{k}"), k ] },value_bill_typeA) ,{:onchange=>"var $this=this;(function(){var obj=#{VenueManagementBill::BILLTYPE.map{|k,v| [k,v.map{|vv| [vv,I18n.t("vm_bill.#{vv}")]}.to_h]}.to_h.to_s.gsub('=>',':')};$($this).siblings('select').html($.map(obj[$this.value],function(v,k){return \'<option value=\"\'+k+\'\">\'+v+\'</option>\'}).join(\' \'))})()"})
+    bill_typeB = (params[:filters]["bill_typeA"].blank? rescue true) ? VenueManagementBill::BILLTYPE.values.first : VenueManagementBill::BILLTYPE[params[:filters]["bill_typeA"]]
+    bill_type_select_str += (select_tag "filters[bill_typeB]", options_for_select(bill_typeB.map { |v| [ I18n.t("vm_bill.#{v}"), v ] },value_bill_typeB) , {:onchange=> "var $this=this;(function(){if($this.value == 'other') $('#bill_other_field').removeClass('hidden');else $('#bill_other_field').addClass('hidden');})()"})
+    bill_type_select_str += submit_tag(I18n.t('venue_management.search'))
+    bill_type_select_str += "</form></div>"
+    @filter_fields['vm_bill.bill_type'] = bill_type_select_str
+    @filter_fields['vm_bill.accounting_month'] = ('<form><div class="controls"><div style="float: left;">'+
+          (org_datetime_picker("filters[accounting_month_start]", {:no_label => true, :format=>"yyyy/MM", :new_record=>false, :value=>(DateTime.parse(params[:filters]["accounting_month_start"]) rescue nil)})) + 
+          "</div><span style=\"float: left;\">~</span><div style=\"float: left;\">" + 
+          (org_datetime_picker("filters[accounting_month_end]", {:no_label => true, :format=>"yyyy/MM", :new_record=>false, :value=>(DateTime.parse(params[:filters]["accounting_month_end"]) rescue nil)})) + 
+          submit_tag(I18n.t('venue_management.search')) +
+          '</div></div></form>')
+    filter_tags = params[:filters]["type"].to_a rescue []
+    @main_ids = nil
+    if !filter_tags.blank?
+      @main_ids = VenueManagementInviting.with_tags(filter_tags).pluck(:venue_management_main_id)
+      if !filters("category").blank?
+        @main_ids = VenueManagementMain.where(:id.in=>@main_ids).with_categories(filters("category")).pluck(:id)
+      end    
+    elsif !filters("category").blank?
+      @main_ids = VenueManagementMain.all.with_categories(filters("category")).pluck(:id)
+    end
+    if ( !params[:filters]["bill_typeA"].blank? rescue false)
+      @bills = @bills.where(:bill_typeA=>params[:filters]["bill_typeA"],:bill_typeB=>params[:filters]["bill_typeB"]).page(params[:page]).per(10)
+    end
+    accounting_month_start = DateTime.parse(params[:filters]["accounting_month_start"]) rescue 0
+    accounting_month_end = DateTime.parse(params[:filters]["accounting_month_end"]) rescue 0
+    if accounting_month_start != 0 &&  accounting_month_end != 0
+      @bills = @bills.where(:accounting_month.gt=>accounting_month_start,:accounting_month.lte=>accounting_month_end).page(params[:page]).per(10)
+    elsif accounting_month_start != 0
+      @bills = @bills.where(:accounting_month.gt=>accounting_month_start).page(params[:page]).per(10)
+    elsif accounting_month_end != 0
+      @bills = @bills.where(:accounting_month.lte=>accounting_month_end).page(params[:page]).per(10)
+    end
+    if !@main_ids.nil?
+      @bills = @bills.where(:venue_management_main_id.in=>@main_ids).page(params[:page]).per(10)
+    end
+    @venue_management_page_url = Page.where(:module =>"venue_management").last.url rescue ""
+    if request.xhr?
+      render 'admin/venue_management_bills/_index'
+    end
   end
   def venue_management_contracts
     @table_fields = [
diff --git a/app/models/venue_management_bill.rb b/app/models/venue_management_bill.rb
index 6f2ffa8..7c8711f 100644
--- a/app/models/venue_management_bill.rb
+++ b/app/models/venue_management_bill.rb
@@ -5,7 +5,7 @@ class VenueManagementBill
   include Mongoid::Enum
   BILLTYPE = {'venue_fee'=>["usage_fee", "royalties", "admin_fee", "land_rent"],'utility_bill'=>['electricity','water'],'tax'=>['house_tax','land_tax'],'prejudgment_interest'=>["usage_fee", "royalties", "admin_fee", "land_rent",'electricity','water','house_tax','land_tax','other'],'other'=>['penalty','other']}
   CACULATIONBASISTYPE = {'revenue'=>{'revenue'=>{},'level_0'=>{'fields'=>['field_value','percent']},'level_1'=>{'fields'=>['field_value','percent']},'level_2'=>{'fields'=>['field_value','percent']},'level_3'=>{'fields'=>['field_value','percent']},'level_4'=>{'fields'=>['field_value','percent']},'level_5'=>{'fields'=>['field_value','percent']}},
-                      'degree'=>{'current_degree'=>{'float'=>'left'},'consumption'=>{'float'=>'left','clear'=>true,'no_margin'=>true},'level_0'=>{'fields'=>['field_value','dollar/degree']},'level_1'=>{'fields'=>['field_value','dollar/degree']},'level_2'=>{'fields'=>['field_value','dollar/degree']},'level_3'=>{'fields'=>['field_value','dollar/degree']}},
+                      'degree'=>{'current_degree'=>{'float'=>'left'},'consumption'=>{'float'=>'left','clear'=>true,'no_margin'=>true},'level_0'=>{'fields'=>['field_value','dollar/degree']},'level_1'=>{'fields'=>['field_value','dollar/degree']},'level_2'=>{'fields'=>['field_value','dollar/degree']},'level_3'=>{'fields'=>['field_value','dollar/degree']},'add_and_subtract'=>{'unit'=>'add_and_subtract_hint'}},
                       'actual_bill'=>{'bill_amount'=>{}},
                       'fixed'=>{'amount'=>{}},
                       'taxable_present_value'=>{'present_value'=>{},'taxable_area'=>{'unit'=>'㎡'},'taxable_tax'=>{}},
@@ -34,6 +34,7 @@ class VenueManagementBill
     f=field_values.shift(1)
     field_values.push(f[0])
     result += inner_product(field_values,dollardegrees)
+    result += add_and_subtract
     if(result < 0)
       result = 0",
     "actual_bill"=>"
@@ -59,6 +60,7 @@ class VenueManagementBill
   }
   CACULATIONBASIS = {'revenue'=>"revenue",
     "degree"=>"consumption",
+    "actual_bill" => "bill_amount",
     "fixed"=>"amount",
     "taxable_present_value"=>"present_value",
     "announced_land_values"=>"land_values",
@@ -94,6 +96,7 @@ class VenueManagementBill
   field :taxable_area
   field :land_values
   field :taxable_tax
+  field :add_and_subtract
   belongs_to :venue_management_main
   include VenueLinkFile
   # after_initialize do |record|
diff --git a/app/views/admin/venue_management_bills/_form.html.erb b/app/views/admin/venue_management_bills/_form.html.erb
index 5317342..52079d0 100644
--- a/app/views/admin/venue_management_bills/_form.html.erb
+++ b/app/views/admin/venue_management_bills/_form.html.erb
@@ -37,13 +37,13 @@
       <div class="control-group">
         <label class="control-label muted"><%= t('vm_bill.accounting_month') %></label>
         <div class="controls">
-          <%= f.datetime_picker :accounting_month, :no_label => true, :format=>"yyyy/MM", :new_record => new_record %>
+          <%= f.org_datetime_picker :accounting_month, :no_label => true, :format=>"yyyy/MM", :new_record => new_record %>
         </div>
       </div>
       <div class="control-group">
         <label class="control-label muted"><%= t('vm_bill.bill_type') %></label>
         <div class="controls">
-          <%= f.select :bill_typeA, @venue_management_bill.class::BILLTYPE.keys.map { |k| [ I18n.t("vm_bill.#{k}"), k ] },{},{:onchange=>"var $this=this;console.log($this.value);(function(){var obj=#{@venue_management_bill.class::BILLTYPE.map{|k,v| [k,v.map{|vv| [vv,I18n.t("vm_bill.#{vv}")]}.to_h]}.to_h.to_s.gsub('=>',':')};$($this).siblings('select').html($.map(obj[$this.value],function(v,k){return \'<option value=\"\'+k+\'\">\'+v+\'</option>\'}).join(\' \'))})()"} %>
+          <%= f.select :bill_typeA, @venue_management_bill.class::BILLTYPE.keys.map { |k| [ I18n.t("vm_bill.#{k}"), k ] },{},{:onchange=>"var $this=this;(function(){var obj=#{@venue_management_bill.class::BILLTYPE.map{|k,v| [k,v.map{|vv| [vv,I18n.t("vm_bill.#{vv}")]}.to_h]}.to_h.to_s.gsub('=>',':')};$($this).siblings('select').html($.map(obj[$this.value],function(v,k){return \'<option value=\"\'+k+\'\">\'+v+\'</option>\'}).join(\' \'))})()"} %>
           <% bill_typeB = new_record ? @venue_management_bill.class::BILLTYPE.values.first : @venue_management_bill.class::BILLTYPE[@venue_management_bill.bill_typeA] %>
           <%= f.select :bill_typeB, bill_typeB.map { |v| [ I18n.t("vm_bill.#{v}"), v ] }, {}, {:onchange=> "var $this=this;(function(){if($this.value == 'other') $('#bill_other_field').removeClass('hidden');else $('#bill_other_field').addClass('hidden');})()"} %>
           <div id="bill_other_field" class="tab-content language-area <%=@venue_management_bill.bill_typeB == 'other' ? '' : 'hidden'%>">
@@ -94,7 +94,11 @@
                 <% end %>
               <% end %>
               <span class="unit">
-                <%= (v['unit'].to_s rescue "") %>
+                <% if ( t("vm_bill")[v['unit'].to_sym].nil? rescue true) %>
+                  <%= (v['unit'].to_s rescue "") %>
+                <% else %>
+                  <%= (t("vm_bill.#{v['unit'].to_s}") rescue "") %>
+                <% end %>
               </span>
             </div>
           </div>
@@ -195,7 +199,13 @@
           end
         end
       end
-      html += ("<span class=\"unit\"> "+v['unit'].to_s+ "</span>" rescue "")
+      html += "<span class=\"unit\"> "
+      if ( t("vm_bill")[v['unit'].to_sym].nil? rescue true)
+        html += (v['unit'].to_s rescue "")
+      else
+        html += (t("vm_bill.#{v['unit'].to_s}") rescue "")
+      end
+      html += "</span>"
       html += "</div></div>"
       if(v['clear'] rescue false)
         html += "<div style=\"clear: both;\"></div>"
@@ -235,7 +245,6 @@
         return index;
       }
     })
-    console.log(index);
     return index;
   }
   function update_result(){
@@ -289,7 +298,7 @@
                 ")
           }.select{|s| s.present?}.join(" ")+
           'default:'+
-            'console.log("error");
+            '
             break;}').html_safe
     %>
     eval.call(this,formula);
diff --git a/app/views/admin/venue_management_bills/_index.html.erb b/app/views/admin/venue_management_bills/_index.html.erb
index fa4aba1..07e2d8b 100644
--- a/app/views/admin/venue_management_bills/_index.html.erb
+++ b/app/views/admin/venue_management_bills/_index.html.erb
@@ -1,3 +1,10 @@
+<% content_for :page_specific_javascript do %>
+  <%= javascript_include_tag "lib/bootstrap-fileupload" %>
+  <%= javascript_include_tag "lib/bootstrap-datetimepicker" %>
+  <%= javascript_include_tag "lib/datetimepicker/datetimepicker.js" %>
+  <%= javascript_include_tag "lib/file-type" %>
+  <%= javascript_include_tag "lib/module-area" %>
+<% end %>
 <script>
   if(document.querySelectorAll("#orbit-bar").length==0) location.reload();
 </script>
diff --git a/app/views/admin/venue_management_bills/index.html.erb b/app/views/admin/venue_management_bills/index.html.erb
index be82942..ce7e858 100644
--- a/app/views/admin/venue_management_bills/index.html.erb
+++ b/app/views/admin/venue_management_bills/index.html.erb
@@ -1,3 +1,4 @@
+<%=  render_filter @filter_fields, "index_table" %>
 <span id="index_table">
   <%= render 'index' %>
 </span>
diff --git a/app/views/admin/venue_managements/venue_management_bills.html.erb b/app/views/admin/venue_managements/venue_management_bills.html.erb
index ceec95f..92a7595 100644
--- a/app/views/admin/venue_managements/venue_management_bills.html.erb
+++ b/app/views/admin/venue_managements/venue_management_bills.html.erb
@@ -1,3 +1,4 @@
+<%=  render_filter @filter_fields, "index_table" %>
 <span id="index_table">
   <%= render 'admin/venue_management_bills/index' %>
 </span>
diff --git a/config/locales/en.yml b/config/locales/en.yml
index 3d27273..1aec8ac 100644
--- a/config/locales/en.yml
+++ b/config/locales/en.yml
@@ -22,6 +22,7 @@ en:
       verification_failed: Verification Failed #驗證碼錯誤
 
   venue_management:
+    search: Search
     reminder: Reminder
     print_pdf: Print
     send_email_reminder: Send email reminder
@@ -190,6 +191,8 @@ en:
     event_date: Event Date
     details: Details
   vm_bill:
+    add_and_subtract_hint: Please add a minus sign before the number if it's minus!
+    add_and_subtract: Add and subtract
     contractor: Contractor
     accounting_month: Accounting month
     bill_type: Bill type
diff --git a/config/locales/zh_tw.yml b/config/locales/zh_tw.yml
index 25c56f5..6234c83 100644
--- a/config/locales/zh_tw.yml
+++ b/config/locales/zh_tw.yml
@@ -22,6 +22,7 @@ zh_tw:
       verification_failed: 驗證碼錯誤
 
   venue_management:
+    search: 查詢
     reminder: 提醒
     print_pdf: 列印
     send_email_reminder: 寄送Email提醒
@@ -190,6 +191,8 @@ zh_tw:
     event_date: 事件日期
     details: 事件內容
   vm_bill:
+    add_and_subtract_hint: 若為扣除金額請於數字前方填寫減號 ( - )
+    add_and_subtract: 加減金額
     contractor: 廠商
     accounting_month: 列帳年月
     bill_type: 費用別