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 6eef4fae..ab59ea54 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
@@ -516,7 +516,9 @@ public class ReceiptFlowServiceImpl extends BaseServiceImpl<KingdeeReceiptFlowMa
 	}
 
 	/**
-	 * 单张收款单展开为流水行并做批内校验（无分录/缺流水号/金额非法跳过，批内流水号重复拦截）
+	 * 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
 	 */
@@ -524,14 +526,14 @@ public class ReceiptFlowServiceImpl extends BaseServiceImpl<KingdeeReceiptFlowMa
 		int skipped = 0;
 		List<BfiRecBillFlowVO> flowEntries = recBill.getInfoentry();
 		if (Func.isEmpty(flowEntries)) {
-			log.warn("收款流水同步跳过：收款单[{}]无流水分录", recBill.getBillno());
-			return 1;
+			flowEntries = List.of(new BfiRecBillFlowVO());
 		}
 		for (BfiRecBillFlowVO flowEntry : flowEntries) {
-			// 明细流水号优先级：bei_detailid > bei_bankdetailno
-			String detailSerialNo = firstNonBlank(flowEntry.getBeiDetailid(), flowEntry.getBeiBankdetailno());
+			// 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[{}]流水分录缺少明细流水号", recBill.getBillno());
+				log.warn("收款流水同步跳过：收款单[{}]缺少明细流水号", recBill.getBillno());
 				skipped++;
 				continue;
 			}