diff --git a/blade-service/blade-transport/src/main/java/org/springblade/transport/support/KingdeeApBillSyncSupport.java b/blade-service/blade-transport/src/main/java/org/springblade/transport/support/KingdeeApBillSyncSupport.java
index 181cc4be..f091b00f 100644
--- a/blade-service/blade-transport/src/main/java/org/springblade/transport/support/KingdeeApBillSyncSupport.java
+++ b/blade-service/blade-transport/src/main/java/org/springblade/transport/support/KingdeeApBillSyncSupport.java
@@ -463,7 +463,9 @@ public class KingdeeApBillSyncSupport {
 		List<FeeLineSplit> splits = splitFeeItems(parseFeeItems(feeItemsJson), context.feeCategoryByName(),
 			context.taxRateByRule(), rowAmount);
 		if (splits.isEmpty()) {
-			throw new ServiceException("推送金蝶失败：" + sourceDesc + "无费用项金额，无法拆分明细分录");
+			// 0元货物行（费用项与结算金额均为0）跳过不生成0元分录
+			log.info("金蝶应付单分录生成：来源[{}]，费用项与结算金额均为0，跳过该货物行", sourceDesc);
+			return;
 		}
 		// 运输类数量：取运单运输量（未维护兜底 1）
 		BigDecimal freightQuantity = transportQuantity != null && transportQuantity.compareTo(BigDecimal.ZERO) > 0
@@ -656,6 +658,10 @@ public class KingdeeApBillSyncSupport {
 				continue;
 			}
 			BigDecimal amount = item.getValue() == null ? BigDecimal.ZERO : item.getValue();
+			// 0元费用项跳过，不生成0元分录（金额缺失由运输类无税率组残差兜底）
+			if (amount.signum() == 0) {
+				continue;
+			}
 			boolean loading = isLoadingCategory(item.getKey(), feeCategoryByName);
 			BigDecimal taxRate = taxRateByRule == null ? null : taxRateByRule.get(item.getKey());
 			FeeLineSplit split = grouped.get(splitGroupKey(loading, taxRate));
diff --git a/blade-service/blade-transport/src/test/java/org/springblade/transport/KingdeeEntrySplitTest.java b/blade-service/blade-transport/src/test/java/org/springblade/transport/KingdeeEntrySplitTest.java
index 1b34b596..9b0575b1 100644
--- a/blade-service/blade-transport/src/test/java/org/springblade/transport/KingdeeEntrySplitTest.java
+++ b/blade-service/blade-transport/src/test/java/org/springblade/transport/KingdeeEntrySplitTest.java
@@ -136,4 +136,34 @@ class KingdeeEntrySplitTest {
 		assertFalse(splits.get(1).isLoading());
 		assertEquals(new BigDecimal("100"), splits.get(1).getAmount());
 	}
+
+	/** 0元费用项跳过：不生成0元分录（FJS2026101300005 结算单8条分录问题的回归用例） */
+	@Test
+	void zeroAmountFeeItemsSkipped() {
+		Map<String, BigDecimal> feeItems = new LinkedHashMap<>();
+		feeItems.put("运输费", new BigDecimal("3120"));
+		feeItems.put("附加运输补贴", BigDecimal.ZERO);
+		feeItems.put("装卸费", new BigDecimal("800"));
+		feeItems.put("仓储服务费", BigDecimal.ZERO);
+		Map<String, BigDecimal> taxRateByRule = Map.of(
+			"运输费", new BigDecimal("9"),
+			"附加运输补贴", new BigDecimal("6"),
+			"装卸费", new BigDecimal("6"));
+		List<FeeLineSplit> splits = KingdeeApBillSyncSupport.splitFeeItems(feeItems, Map.of(), taxRateByRule, new BigDecimal("3920"));
+		assertEquals(2, splits.size());
+		assertFalse(splits.get(0).isLoading());
+		assertEquals(new BigDecimal("3120"), splits.get(0).getAmount());
+		assertTrue(splits.get(1).isLoading());
+		assertEquals(new BigDecimal("800"), splits.get(1).getAmount());
+	}
+
+	/** 全部费用项为0且结算金额为0：拆分结果为空（调用方跳过该0元货物行） */
+	@Test
+	void allZeroFeeItemsYieldEmptySplits() {
+		Map<String, BigDecimal> feeItems = new LinkedHashMap<>();
+		feeItems.put("运输费", BigDecimal.ZERO);
+		feeItems.put("装卸费", BigDecimal.ZERO);
+		List<FeeLineSplit> splits = KingdeeApBillSyncSupport.splitFeeItems(feeItems, Map.of(), Map.of(), BigDecimal.ZERO);
+		assertTrue(splits.isEmpty());
+	}
 }