diff --git a/blade-service/blade-transport/src/main/java/org/springblade/transport/service/impl/InvoiceReceiptServiceImpl.java b/blade-service/blade-transport/src/main/java/org/springblade/transport/service/impl/InvoiceReceiptServiceImpl.java
index 98758bab..ad1c345a 100644
--- a/blade-service/blade-transport/src/main/java/org/springblade/transport/service/impl/InvoiceReceiptServiceImpl.java
+++ b/blade-service/blade-transport/src/main/java/org/springblade/transport/service/impl/InvoiceReceiptServiceImpl.java
@@ -491,6 +491,16 @@ public class InvoiceReceiptServiceImpl extends BaseServiceImpl<InvoiceReceiptMap
 
 	// ==================== 图05 环节②③：A303-2 收票单批量保存 + A302-6 收票指定应付 ====================
 
+	/**
+	 * 批量推送收票登记至金蝶（图05 环节②③：A303-2 收票单保存 + A302-6 指定应付）
+	 * <p>
+	 * 编排流程：参数去重校验 → 批量组装推送计划（分摊/镜像/结算单/结算明细一次取回防 N+1）→
+	 * A102-4 应付单已生成预检 → A801-3 幂等预检（金蝶已有收票单则跳过保存续推指定）→
+	 * 逐单推送（单笔失败不中断整批）→ 汇总成功/失败笔数返回
+	 *
+	 * @param ids 收票登记主键集合
+	 * @return 推送结果汇总（本批笔数、成功/失败笔数及失败原因明细）
+	 */
 	@Override
 	public String pushKingdeeReceivedInvoice(List<Long> ids) {
 		if (Func.isEmpty(ids)) {
@@ -500,26 +510,31 @@ public class InvoiceReceiptServiceImpl extends BaseServiceImpl<InvoiceReceiptMap
 		if (distinctIds.isEmpty()) {
 			throw new ServiceException("请选择需要推送金蝶的收票登记");
 		}
+		log.info("推送金蝶收票单开始：入参 {} 笔，去重后 {} 笔，收票登记id={}", ids.size(), distinctIds.size(), distinctIds);
 		List<InvoiceReceipt> receipts = listByIds(distinctIds);
 		if (receipts.size() != distinctIds.size()) {
 			throw new ServiceException("部分收票登记不存在或已删除");
 		}
 		// 批量组装推送计划：分摊关系/镜像/结算单/结算明细一次取回，避免逐单查库 N+1
+		// 1) 收票登记与正式结算单的分摊关系（按登记id分组），用于"一票一应付"校验及防重键取数来源
 		Map<Long, List<InvoiceReceiptSettlement>> relationsByReceipt = settlementRelationMapper.selectList(
 				Wrappers.<InvoiceReceiptSettlement>lambdaQuery()
 					.in(InvoiceReceiptSettlement::getInvoiceReceiptId, distinctIds)
 					.orderByAsc(InvoiceReceiptSettlement::getCreateTime)).stream()
 			.collect(Collectors.groupingBy(InvoiceReceiptSettlement::getInvoiceReceiptId));
+		// 2) 票池镜像（A801-1 同步落库的发票数据），提供明细行 itemsJson、票种编码、购方单位等推送必填字段
 		List<Long> mirrorIds = receipts.stream().map(InvoiceReceipt::getKingdeeInvoicePoolId)
 			.filter(Objects::nonNull).distinct().toList();
 		Map<Long, KingdeeInvoicePool> mirrorById = mirrorIds.isEmpty() ? Map.of()
 			: invoicePoolMapper.selectBatchIds(mirrorIds).stream()
 				.collect(Collectors.toMap(KingdeeInvoicePool::getId, Function.identity(), (first, second) -> first));
+		// 3) 分摊关系指向的正式结算单，后续校验须为审批通过的应付类型结算单
 		List<Long> settlementIds = relationsByReceipt.values().stream().flatMap(List::stream)
 			.map(InvoiceReceiptSettlement::getFormalSettlementId).filter(Objects::nonNull).distinct().toList();
 		Map<Long, FormalSettlement> settlementById = settlementIds.isEmpty() ? Map.of()
 			: formalSettlementMapper.selectBatchIds(settlementIds).stream()
 				.collect(Collectors.toMap(FormalSettlement::getId, Function.identity(), (first, second) -> first));
+		// 4) 应付结算单的明细行（按行号升序），用于组装 A302-6 指定应付的防重键 apBillSrcCode
 		List<Long> payableSettlementIds = settlementById.values().stream()
 			.filter(settlement -> "payable".equals(settlement.getSettlementType()))
 			.map(FormalSettlement::getId).toList();
@@ -529,19 +544,27 @@ public class InvoiceReceiptServiceImpl extends BaseServiceImpl<InvoiceReceiptMap
 					.eq(FormalSettlementDetail::getIsDeleted, 0)
 					.orderByAsc(FormalSettlementDetail::getLineNo)).stream()
 				.collect(Collectors.groupingBy(FormalSettlementDetail::getFormalSettlementId));
+		log.info("推送金蝶收票单批量取数完成：分摊关系 {} 条，票池镜像 {} 个，结算单 {} 张（应付 {} 张），结算明细 {} 行",
+			relationsByReceipt.size(), mirrorById.size(), settlementById.size(), payableSettlementIds.size(),
+			detailsBySettlement.values().stream().mapToInt(List::size).sum());
+		// 5) 逐单组装推送计划：状态机/绑定/查验/一票一应付/防重键校验，不满足项写入 blockedReason 不抛异常（逐单报因）
 		Map<Long, ReceivedInvoicePushPlan> planByReceipt = new LinkedHashMap<>();
 		for (InvoiceReceipt receipt : receipts) {
 			planByReceipt.put(receipt.getId(), buildReceivedInvoicePushPlan(receipt,
 				relationsByReceipt.getOrDefault(receipt.getId(), List.of()), mirrorById, settlementById, detailsBySettlement));
 		}
+		long blockedCount = planByReceipt.values().stream().filter(plan -> plan.blockedReason() != null).count();
+		log.info("推送金蝶收票单计划组装完成：本批 {} 笔，前置校验拦截 {} 笔", planByReceipt.size(), blockedCount);
 		// A102-4 应付单已生成预检：本批防重键一次批量查询，缺单的登记逐单提示先完成付款侧同步
 		List<String> apSrcCodes = planByReceipt.values().stream()
 			.filter(plan -> plan.blockedReason() == null)
 			.map(ReceivedInvoicePushPlan::apBillSrcCode).filter(Func::isNotBlank).distinct().toList();
 		Map<String, String> apBillNoBySrcCode = apSrcCodes.isEmpty() ? Map.of()
 			: kingdeeApBillSyncSupport.queryApBillExistNos(apSrcCodes);
+		log.info("推送金蝶收票单 A102-4 预检：待校验防重键 {} 个，已生成财务应付单 {} 个", apSrcCodes.size(), apBillNoBySrcCode.size());
 		// A801-3 幂等预检：按购方单位（接口必填）分组回看窗口翻页，本地按防重键匹配（金蝶已存在则跳过保存续推指定）
 		Map<String, BfiReceivedInvoiceVO> kingdeeRowByInvoiceNo = queryKingdeeReceivedInvoiceRows(planByReceipt);
+		log.info("推送金蝶收票单 A801-3 预检：金蝶已存在收票单 {} 笔，命中单据将跳过保存续推指定", kingdeeRowByInvoiceNo.size());
 		KingdeeSyncContext context = KingdeeSyncContext.empty();
 		int success = 0;
 		List<String> failures = new ArrayList<>();
@@ -559,6 +582,7 @@ public class InvoiceReceiptServiceImpl extends BaseServiceImpl<InvoiceReceiptMap
 		if (!failures.isEmpty()) {
 			summary = summary + "，失败 " + failures.size() + " 笔：" + String.join("；", failures);
 		}
+		log.info("{}", summary);
 		return summary;
 	}