diff --git a/mhd_wms/src/main/java/com/mhd/wms/application/service/stockReceiptOrder/StockReceiptOrderApplicationService.java b/mhd_wms/src/main/java/com/mhd/wms/application/service/stockReceiptOrder/StockReceiptOrderApplicationService.java
index e58a5a29b..5c82038b0 100644
--- a/mhd_wms/src/main/java/com/mhd/wms/application/service/stockReceiptOrder/StockReceiptOrderApplicationService.java
+++ b/mhd_wms/src/main/java/com/mhd/wms/application/service/stockReceiptOrder/StockReceiptOrderApplicationService.java
@@ -533,7 +533,7 @@ public class StockReceiptOrderApplicationService {
     }
     
     /**
-     * 递归填充明细行的物料单位信息（如果单位信息为空）
+     * 递归填充明细行的物料单位信息、包装规格（如果为空）
      * @param receiptMaterialDetailPOList 收货物料明细列表
      * @param materialBaseInfoMap 物料基础信息Map（key: materialBaseInfoId, value: MaterialBaseInfoPO）
      * @param packDetailMap 包装规格明细Map（key: materialBaseInfoId, value: PackDetailFeignPO，单位代码为EA）
@@ -549,6 +549,19 @@ public class StockReceiptOrderApplicationService {
             Long materialBaseInfoId = receiptMaterialDetailPO.getMaterialBaseInfoId();
             
             if (materialBaseInfoId != null) {
+                MaterialBaseInfoPO materialBaseInfoPO = materialBaseInfoMap.get(materialBaseInfoId);
+                // 填充包装规格（packCode、packName、packId）为空时从物料基础信息获取
+                if (materialBaseInfoPO != null) {
+                    if (receiptMaterialDetailPO.getPackId() == null && materialBaseInfoPO.getPackId() != null) {
+                        receiptMaterialDetailPO.setPackId(materialBaseInfoPO.getPackId());
+                    }
+                    if (StringUtils.isBlank(receiptMaterialDetailPO.getPackCode()) && StringUtils.isNotBlank(materialBaseInfoPO.getPackCode())) {
+                        receiptMaterialDetailPO.setPackCode(materialBaseInfoPO.getPackCode());
+                    }
+                    if (StringUtils.isBlank(receiptMaterialDetailPO.getPackName()) && StringUtils.isNotBlank(materialBaseInfoPO.getPackName())) {
+                        receiptMaterialDetailPO.setPackName(materialBaseInfoPO.getPackName());
+                    }
+                }
                 // 只有当单位信息为空时才填充
                 if (StringUtils.isBlank(receiptMaterialDetailPO.getUnitCode()) 
                         || StringUtils.isBlank(receiptMaterialDetailPO.getUnitName())) {
@@ -874,11 +887,53 @@ public class StockReceiptOrderApplicationService {
      * @return Boolean
      */
     public Boolean receivingGoodsByApp(StockReceiptOrderDO stockReceiptOrderDO){
-        // PDA 收货与 PC 一致，保留主项子项结构
+        // PDA 收货回传时，将第一项作为主项，其余作为其子项
+        ensureFirstItemAsParent(stockReceiptOrderDO);
         StockReceiptOrderDO assembleStockReceiptOrderDO = assembleParamByReceipt(stockReceiptOrderDO);
         return stockReceiptOrderDomainService.receivingGoods(assembleStockReceiptOrderDO);
     }
 
+    /**
+     * PDA 收货回传时，将 materialDetailList 的第一项作为主项（level 1），其余项作为其子项（level 2）
+     */
+    private void ensureFirstItemAsParent(StockReceiptOrderDO stockReceiptOrderDO) {
+        List<ReceiptMaterialDetailDO> list = stockReceiptOrderDO.getMaterialDetailList();
+        if (CollectionUtils.isEmpty(list) || list.size() <= 1) {
+            return;
+        }
+        // 若第一项已有子项，说明已是主项子项结构，不处理
+        if (!CollectionUtils.isEmpty(list.get(0).getChildren())) {
+            return;
+        }
+        StockReceiptOrderPO stockReceiptOrderPO = stockReceiptOrderDomainService.getInfo(stockReceiptOrderDO.getReceiptOrderId());
+        if (stockReceiptOrderPO == null) {
+            return;
+        }
+        ReceiptMaterialDetailDO receiptMaterialDetailDOByQuery = new ReceiptMaterialDetailDO();
+        receiptMaterialDetailDOByQuery.setReceiptOrderNumber(stockReceiptOrderPO.getReceiptOrderNumber());
+        List<ReceiptMaterialDetailPO> receiptMaterialDetailPODbList = receiptMaterialDetailDomainService.queryList(receiptMaterialDetailDOByQuery);
+        Map<Long, ReceiptMaterialDetailPO> dbMap = receiptMaterialDetailPODbList.stream()
+                .collect(Collectors.toMap(ReceiptMaterialDetailPO::getMaterialDetailId, Function.identity()));
+        ReceiptMaterialDetailDO first = list.get(0);
+        ReceiptMaterialDetailPO firstPO = dbMap.get(first.getMaterialDetailId());
+        if (firstPO == null || firstPO.getUniqueId() == null) {
+            return;
+        }
+        Long parentUniqueId = firstPO.getUniqueId();
+        List<ReceiptMaterialDetailDO> children = new ArrayList<>();
+        for (int i = 1; i < list.size(); i++) {
+            ReceiptMaterialDetailDO child = list.get(i);
+            child.setLevel(2);
+            child.setParentUniqueId(parentUniqueId);
+            children.add(child);
+        }
+        first.setLevel(1);
+        first.setChildren(children);
+        List<ReceiptMaterialDetailDO> newList = new ArrayList<>();
+        newList.add(first);
+        stockReceiptOrderDO.setMaterialDetailList(newList);
+    }
+
     /**
      * @description 完成收货
      * @author ZhouGY
diff --git a/mhd_wms/src/main/java/com/mhd/wms/domain/stockOutOrder/repository/listener/ExcelParseService.java b/mhd_wms/src/main/java/com/mhd/wms/domain/stockOutOrder/repository/listener/ExcelParseService.java
index 7ab56d211..2a6da40da 100644
--- a/mhd_wms/src/main/java/com/mhd/wms/domain/stockOutOrder/repository/listener/ExcelParseService.java
+++ b/mhd_wms/src/main/java/com/mhd/wms/domain/stockOutOrder/repository/listener/ExcelParseService.java
@@ -386,6 +386,15 @@ public class ExcelParseService {
                     outMaterialDetailDO.setSkucode(materialBaseInfoPO.getBarCode());
                 }
             }
+            // 单位：优先使用Excel中的"单位"字段，如果为空则使用"申报单位"，如果还为空则从物料主数据获取（与入库单导入处理一致）
+            String unit = StringUtils.isNotBlank(outMaterialDetailDO.getUnit()) ? outMaterialDetailDO.getUnit() : null;
+            if (StringUtils.isBlank(unit) && StringUtils.isNotBlank(outMaterialDetailDO.getDeclareUnit())) {
+                unit = outMaterialDetailDO.getDeclareUnit();
+            }
+            if (StringUtils.isBlank(unit) && materialBaseInfoPO != null && StringUtils.isNotBlank(materialBaseInfoPO.getUnitName())) {
+                unit = materialBaseInfoPO.getUnitName();
+            }
+            outMaterialDetailDO.setUnit(unit);
         }
     }