diff --git a/blade-service-api/blade-transport-api/src/main/java/org/springblade/transport/pojo/entity/KingdeeReceiptFlow.java b/blade-service-api/blade-transport-api/src/main/java/org/springblade/transport/pojo/entity/KingdeeReceiptFlow.java
index 40d5c393..3b5b94ff 100644
--- a/blade-service-api/blade-transport-api/src/main/java/org/springblade/transport/pojo/entity/KingdeeReceiptFlow.java
+++ b/blade-service-api/blade-transport-api/src/main/java/org/springblade/transport/pojo/entity/KingdeeReceiptFlow.java
@@ -113,7 +113,7 @@ public class KingdeeReceiptFlow extends TenantEntity {
 	 */
 	private LocalDateTime transactionTime;
 	/**
-	 * 明细流水号（A301-1 流水分录 bei_detailid，兜底 bei_bankdetailno，幂等键）
+	 * 明细流水号（收款单号 billno，幂等键；C104-2 按此定位合规侧收款流水）
 	 */
 	private String detailSerialNo;
 	/**
diff --git a/blade-service/blade-transport/src/main/java/org/springblade/transport/service/impl/ReceiptFlowServiceImpl.java b/blade-service/blade-transport/src/main/java/org/springblade/transport/service/impl/ReceiptFlowServiceImpl.java
index ab59ea54..7782c5bc 100644
--- a/blade-service/blade-transport/src/main/java/org/springblade/transport/service/impl/ReceiptFlowServiceImpl.java
+++ b/blade-service/blade-transport/src/main/java/org/springblade/transport/service/impl/ReceiptFlowServiceImpl.java
@@ -40,7 +40,6 @@ import org.springblade.system.cache.UserCache;
 import org.springblade.system.pojo.entity.Dept;
 import org.springblade.thirdparty.bfi.pojo.dto.BfiRecBillQueryDTO;
 import org.springblade.thirdparty.bfi.pojo.vo.BfiPageVO;
-import org.springblade.thirdparty.bfi.pojo.vo.BfiRecBillFlowVO;
 import org.springblade.thirdparty.bfi.pojo.vo.BfiRecBillVO;
 import org.springblade.thirdparty.bfi.service.IBfiService;
 import org.springblade.thirdparty.bfi.util.BfiUtil;
@@ -483,7 +482,24 @@ public class ReceiptFlowServiceImpl extends BaseServiceImpl<KingdeeReceiptFlowMa
 			}
 			pullCount += rows.size();
 			for (BfiRecBillVO recBill : rows) {
-				skippedCount += expandRecBillRows(recBill, pending, batchSerials);
+				// 主单粒度：一张收款单一条流水，不展开流水分录；明细流水号取收款单号（幂等键，C104-2 按此定位合规流水）
+				String detailSerialNo = trimToEmpty(recBill.getBillno());
+				if (Func.isEmpty(detailSerialNo)) {
+					log.warn("收款流水同步跳过：收款单缺少单号");
+					skippedCount++;
+					continue;
+				}
+				if (!batchSerials.add(detailSerialNo)) {
+					throw new ServiceException("收款单号" + detailSerialNo + "重复");
+				}
+				// 收款金额取主单入账金额 inneraccountamount（金蝶口径，非流水分录 bei_creditamount）
+				BigDecimal receiptAmount = money(recBill.getInneraccountAmount());
+				if (receiptAmount.compareTo(BigDecimal.ZERO) <= 0) {
+					log.warn("收款流水同步跳过：收款单[{}]收款金额（inneraccountamount）为空或小于0", recBill.getBillno());
+					skippedCount++;
+					continue;
+				}
+				pending.add(new BfiRecBillRow(recBill, detailSerialNo, receiptAmount));
 				if (pending.size() >= SYNC_BATCH_SIZE) {
 					batchNo++;
 					totalCount += syncBatch(batchNo, pending);
@@ -515,44 +531,6 @@ public class ReceiptFlowServiceImpl extends BaseServiceImpl<KingdeeReceiptFlowMa
 		return totalCount;
 	}
 
-	/**
-	 * 单张收款单展开为流水行并做批内校验（金额非法跳过，批内流水号重复拦截）。
-	 * 明细流水号优先级：bei_detailid > bei_bankdetailno > 收款单号 billno 兜底
-	 * （无流水分录的单如手工收款单也入库，但认领后 C104-2 将定位不到合规流水，C107-1 落失败标记）。
-	 *
-	 * @return 跳过条数
-	 */
-	private int expandRecBillRows(BfiRecBillVO recBill, List<BfiRecBillRow> pending, Set<String> batchSerials) {
-		int skipped = 0;
-		List<BfiRecBillFlowVO> flowEntries = recBill.getInfoentry();
-		if (Func.isEmpty(flowEntries)) {
-			flowEntries = List.of(new BfiRecBillFlowVO());
-		}
-		for (BfiRecBillFlowVO flowEntry : flowEntries) {
-			// 明细流水号优先级：bei_detailid > bei_bankdetailno > 收款单号兜底
-			String detailSerialNo = firstNonBlank(flowEntry.getBeiDetailid(), flowEntry.getBeiBankdetailno(),
-				recBill.getBillno());
-			if (Func.isEmpty(detailSerialNo)) {
-				log.warn("收款流水同步跳过：收款单[{}]缺少明细流水号", recBill.getBillno());
-				skipped++;
-				continue;
-			}
-			detailSerialNo = detailSerialNo.trim();
-			if (!batchSerials.add(detailSerialNo)) {
-				throw new ServiceException("明细流水号" + detailSerialNo + "重复");
-			}
-			// 收款金额取主单入账金额 inneraccountamount（金蝶口径，非流水分录 bei_creditamount）
-			BigDecimal receiptAmount = money(recBill.getInneraccountAmount());
-			if (receiptAmount.compareTo(BigDecimal.ZERO) <= 0) {
-				log.warn("收款流水同步跳过：收款单[{}]收款金额（inneraccountamount）为空或小于0", recBill.getBillno());
-				skipped++;
-				continue;
-			}
-			pending.add(new BfiRecBillRow(recBill, detailSerialNo, receiptAmount));
-		}
-		return skipped;
-	}
-
 	/**
 	 * 单批入库（独立事务）：批内 FOR UPDATE 防并发，按明细流水号 upsert，操作日志批量落库
 	 *
@@ -877,15 +855,6 @@ public class ReceiptFlowServiceImpl extends BaseServiceImpl<KingdeeReceiptFlowMa
 		return KingdeeBfiConstant.KINGDEE_STATUS_FAILED;
 	}
 
-	private String firstNonBlank(String... values) {
-		for (String value : values) {
-			if (Func.isNotEmpty(value)) {
-				return value.trim();
-			}
-		}
-		return null;
-	}
-
 	private LocalDateTime parseDateTime(String value) {
 		if (Func.isEmpty(value)) {
 			return null;
diff --git a/doc/docs/业务流程/2026-10-29-收款流水菜单改造（数据源A301-2改A301-1-认领只登记本地并推送合规C107-1与C107-3作废同步）.md b/doc/docs/业务流程/2026-10-29-收款流水菜单改造（数据源A301-2改A301-1-认领只登记本地并推送合规C107-1与C107-3作废同步）.md
index 6fccc714..19b87c81 100644
--- a/doc/docs/业务流程/2026-10-29-收款流水菜单改造（数据源A301-2改A301-1-认领只登记本地并推送合规C107-1与C107-3作废同步）.md
+++ b/doc/docs/业务流程/2026-10-29-收款流水菜单改造（数据源A301-2改A301-1-认领只登记本地并推送合规C107-1与C107-3作废同步）.md
@@ -73,7 +73,7 @@ A301-1 收款单查询（业务日期窗口取 `thirdParty.bfi.recBillSync.days`
 | --- | --- | --- |
 | receipt_notice_no / kingdee_bill_no | `billno` | 金蝶收款单号（两处同值） |
 | kingdee_bill_status | `billstatus` 映射 | A/B已提交→pushed、C已审核→approved、D已收款→received、其余（含G退单）→failed |
-| detail_serial_no | `infoentry[].bei_detailid`，兜底 `bei_bankdetailno` | **幂等键**；每条流水分录展开为一行流水 |
+| detail_serial_no | 主单 `billno` | 明细流水号=收款单号，**幂等键**；主单粒度，一张收款单一条流水，不展开流水分录 |
 | receipt_amount | 主单 `inneraccountamount` | 收款金额（入账金额口径，非流水分录 bei_creditamount） |
 | unclaimed_amount | `unmatchamountrec` | 未匹配收款金额，**认领上限口径** |
 | payer_name / counterparty_name | `payername` | 付款人名称 |