diff --git a/mhd-modules/mhd-system/src/main/resources/mapper/basic/ExpenseAccountMapper.xml b/mhd-modules/mhd-system/src/main/resources/mapper/basic/ExpenseAccountMapper.xml
index b90857cba..5b9d6288e 100644
--- a/mhd-modules/mhd-system/src/main/resources/mapper/basic/ExpenseAccountMapper.xml
+++ b/mhd-modules/mhd-system/src/main/resources/mapper/basic/ExpenseAccountMapper.xml
@@ -107,7 +107,10 @@
     <select id="selectCostSubject" parameterType="com.mhd.basic.domain.expenseAccount.repository.todo.ExpenseAccountDO"
             resultType="com.mhd.basic.domain.expenseAccount.repository.po.ExpenseAccountPO">
         select
-        a.*
+        a.* ,
+        b.tax_rate,
+        b.service_items_name,
+        b.service_items_code
         from expense_account a left join service_items_manage b ON a.service_items_manage_id = b.service_items_manage_id
         where
         a.del_flag = 1
@@ -118,13 +121,17 @@
     <select id="selectAllCostSubject"
             resultType="com.mhd.basic.domain.expenseAccount.repository.po.ExpenseAccountPO">
         select
-            *
-        from expense_account
+            a.* ,
+            b.tax_rate,
+            b.service_items_name,
+            b.service_items_code
+        from expense_account a
+        left join service_items_manage b ON a.service_items_manage_id = b.service_items_manage_id
         where
-            del_flag = 1
-          and status = 1
-          and first_subject_flag = 2
-          and upper_subject_code = #{subjectCode}
+            a.del_flag = 1
+          and a.status = 1
+          and a.first_subject_flag = 2
+          and a.upper_subject_code = #{subjectCode}
     </select>
 
     <select id="getInfoByCode" resultType="com.mhd.basic.domain.expenseAccount.repository.po.ExpenseAccountPO" parameterType="com.mhd.basic.domain.expenseAccount.repository.todo.ExpenseAccountDO">
diff --git a/mhd_bms/src/main/java/com/mhd/bms/application/server/billManage/BillManageApplicationService.java b/mhd_bms/src/main/java/com/mhd/bms/application/server/billManage/BillManageApplicationService.java
index 26740baec..f59c2a3a6 100644
--- a/mhd_bms/src/main/java/com/mhd/bms/application/server/billManage/BillManageApplicationService.java
+++ b/mhd_bms/src/main/java/com/mhd/bms/application/server/billManage/BillManageApplicationService.java
@@ -385,6 +385,84 @@ public class BillManageApplicationService {
         return flag && flagTwo && three;
     }
 
+    /**
+     * 新增账单
+     */
+    @Transactional
+    public Boolean addBill(BillManageDTO billManageDTO) {
+        LoginUser loginUser = SecurityUtils.getLoginUser();
+        if (ObjectUtil.isNull(loginUser)) {
+            throw new DigitalLogisticsException(UserError.TIMEOUT);
+        }
+        if (billManageDTO.getBillDetailDTOList() == null || billManageDTO.getBillDetailDTOList().size() == 0) {
+            throw new ServiceException("账单明细不能为空");
+        }
+        List<BillDetailDTO> billDetailDTOList = billManageDTO.getBillDetailDTOList();
+        //计算集合中所有账单总额、账单金额、账单优惠金额
+        BigDecimal billingTotalAmount = billDetailDTOList.stream().map(BillDetailDTO::getBillingTotalAmount).reduce(BigDecimal.ZERO, BigDecimal::add);
+        BigDecimal billingAmount = billDetailDTOList.stream().map(BillDetailDTO::getBillingAmount).reduce(BigDecimal.ZERO, BigDecimal::add);
+        BigDecimal billingDiscountAmount = billDetailDTOList.stream().map(BillDetailDTO::getBillingDiscountAmount).reduce(BigDecimal.ZERO, BigDecimal::add);
+        //比较传来的账单总额、账单金额、账单优惠金额与计算的是否一致，不一致则报错
+        if (billingTotalAmount.compareTo(billManageDTO.getBillTotalAmount()) != 0 || billingAmount.compareTo(billManageDTO.getBillAmount()) != 0 || billingDiscountAmount.compareTo(billManageDTO.getBillDiscountAmount()) != 0) {
+            throw new ServiceException("账单金额不一致，新增失败，请重试");
+        }
+        //生成账单编号
+        String billNumber = OrderSequence.getOrderCode("ZD");
+        //创建账单主记录
+        BillManageDO billManageDO = new BillManageDO();
+        BeanUtils.copyProperties(billManageDTO, billManageDO);
+        billManageDO.setBillNumber(billNumber);
+        billManageDO.setBillAmount(billingAmount);
+        billManageDO.setBillAmountUnsettled(billingAmount);
+        billManageDO.setBillAmountSettlement(BigDecimal.ZERO);
+        billManageDO.setBillDiscountAmount(billingDiscountAmount);
+        billManageDO.setBillTotalAmount(billingTotalAmount);
+        billManageDO.setBillState(1);
+        billManageDO.setBillStep(1);
+        billManageDO.setReconciliationStatus(1);
+        billManageDO.setCreateTime(new Date());
+        billManageDO.setCreateBy(loginUser.getUserid());
+        billManageDO.setCreateByName(loginUser.getUserPo().getUserName());
+        billManageDO.setUpdateTime(new Date());
+        billManageDO.setUpdateBy(loginUser.getUserid());
+        billManageDO.setUpdateByName(loginUser.getUserPo().getUserName());
+        billManageDomainService.handlData(billManageDO);
+        Boolean flag = billManageDomainService.insert(billManageDO);
+        if (!flag) {
+            throw new ServiceException("新增账单失败");
+        }
+        //将集合中没有计费流水id的过滤到另一个集合，将添加费用的集合保存到计费流水并返回计费流水id
+        List<BillDetailDTO> billDetailDTOListNoBillingStatementId = billDetailDTOList.stream().filter(item -> item.getBillingStatementId() == null).collect(Collectors.toList());
+        //遍历集合并保存流水
+        for (BillDetailDTO billDetailDTO : billDetailDTOListNoBillingStatementId) {
+            BillingStatementDTO billingStatementDTO = new BillingStatementDTO();
+            BeanUtils.copyProperties(billDetailDTO, billingStatementDTO);
+            billingStatementDTO.setAccountExpenseType(billDetailDTO.getBillType());
+            billingStatementDTO.setBillManageId(billManageDO.getBillManageId());
+            billingStatementDTO.setBillingState(3);
+            Long billingStatementId = billingStatementApplicationService.insertAndReturnId(billingStatementDTO);
+            //遍历billDetailDTOList集合，将计费流水号相同的，赋值计费流水id
+            billDetailDTOList.stream().filter(item -> item.getBillingFlow().equals(billDetailDTO.getBillingFlow())).forEach(item -> {
+                item.setBillingStatementId(billingStatementId);
+                item.setBillType(billManageDTO.getBillType());
+                item.setBillManageId(billManageDO.getBillManageId());
+                item.setBillNumber(billNumber);
+                item.setInvoiceItem(item.getFirstSubjectCode());
+                item.setInvoiceItemName(item.getFirstSubjectName());
+                item.setFeeType(item.getServiceItemsName());
+            });
+        }
+        //保存账单明细
+        Boolean flagTwo = billDetailDomainService.saveBatch(billDetailDTOList);
+        //保存操作记录
+        BillOperationLogDO billOperationLogDO = new BillOperationLogDO();
+        billOperationLogDO.setBillManageId(billManageDO.getBillManageId());
+        billOperationLogDO.setOperationInfo(StringUtils.format(BillLogsConstants.create_bill_text, billNumber, billingAmount));
+        billOperationLogDO.setOperationType(1);
+        boolean flagThree = billOperationLogDomainService.saveBillOperationLog(billOperationLogDO);
+        return flag && flagTwo && flagThree;
+    }
+
     /**
      * 复制账单
      */
diff --git a/mhd_bms/src/main/java/com/mhd/bms/interfaces/facadeApi/BillManageApi.java b/mhd_bms/src/main/java/com/mhd/bms/interfaces/facadeApi/BillManageApi.java
index cda78e5a5..464952268 100644
--- a/mhd_bms/src/main/java/com/mhd/bms/interfaces/facadeApi/BillManageApi.java
+++ b/mhd_bms/src/main/java/com/mhd/bms/interfaces/facadeApi/BillManageApi.java
@@ -229,6 +229,22 @@ public class BillManageApi extends BaseController{
     }
 
 
+    @ApiOperation("新增账单")
+    @PostMapping("/addBill")
+    public AjaxResult addBill(@RequestBody BillManageDTO billManageDTO)
+    {
+        if(billManageDTO.getBillDetailDTOList() == null || billManageDTO.getBillDetailDTOList().size() == 0){
+            throw new ServiceException("账单明细不能为空");
+        }
+        try {
+            billManageApplicationService.addBill(billManageDTO);
+            return AjaxResult.success("操作成功");
+        }catch (Exception e){
+            return AjaxResult.error("新增账单失败："+e.getMessage());
+        }
+    }
+
+
     @ApiOperation("复制账单")
     @PostMapping("/copyBill")
     public AjaxResult copyBill(@RequestBody BillManageDTO billManageDTO)