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 ed933fa7c..3d90a5b76 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
@@ -133,8 +133,12 @@ public class BillManageApplicationService {
         List<BillManagePO> billManagePOS = billManageDomainService.queryList(billManageDO);
         for (BillManagePO billManagePO : billManagePOS) {
             String billNumber = billManagePO.getBillNumber(); // 获取账单编号
+            // 原有 - 前端列表用，不变
             List<BillDetail> billDetails = billDetailMapper.selectList(new LambdaQueryWrapper<BillDetail>().eq(BillDetail::getBillNumber, billNumber));
             billManagePO.setBillDetailList(billDetails);
+            // 新增 - 导出用，LEFT JOIN billing_statement 拿到费用科目
+            List<BillDetailPO> billDetailPOs = billDetailMapper.getDetailsByBillManageId(billManagePO.getBillManageId());
+            billManagePO.setBillDetailPOList(billDetailPOs);
         }
         return billManagePOS;
     }
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 435d9499e..f2816b63e 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
@@ -6,6 +6,8 @@ import java.util.Set;
 import java.util.concurrent.TimeUnit;
 import java.util.stream.Collectors;
 import java.util.stream.Stream;
+import java.io.IOException;
+import java.net.URLEncoder;
 
 import com.mhd.bms.application.server.billManage.BillManageApplicationService;
 import com.mhd.bms.domain.billManage.repository.po.BillDetailPO;
@@ -13,7 +15,9 @@ import com.mhd.bms.domain.billingStatement.repository.todo.BillingStatementDO;
 import com.mhd.bms.domain.ncLog.entity.NcLog;
 import com.mhd.bms.infrastructure.utils.UniqueKeyUtil;
 import com.mhd.bms.interfaces.dto.billingStatement.BillingStatementDTO;
+import com.mhd.bms.interfaces.dto.billManage.BillManageExportVO;
 import com.mhd.common.core.exception.ServiceException;
+import com.mhd.common.core.utils.poi.ExcelUtil;
 import com.mhd.common.log.annotation.Log;
 import com.mhd.common.log.enums.BusinessType;
 import com.mhd.common.redis.enums.RedisLockTypeEnum;
@@ -31,6 +35,7 @@ import com.mhd.bms.domain.billManage.repository.todo.BillManageDO;
 import com.mhd.bms.domain.billManage.repository.po.BillManagePO;
 import com.mhd.bms.interfaces.assembler.billManage.BillManageAssembler;
 import javax.annotation.Resource;
+import javax.servlet.http.HttpServletResponse;
 import com.mhd.common.core.web.controller.BaseController;
 import com.mhd.common.core.web.domain.AjaxResult;
 import com.mhd.common.core.web.page.TableDataInfo;
@@ -79,6 +84,55 @@ public class BillManageApi extends BaseController{
         return AjaxResult.success(billManageApplicationService.listCount(billManageDO));
     }
 
+    @ApiOperation("导出应收账单")
+    @GetMapping(value = "/exportReceivableList", produces = "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet")
+    public void exportReceivableList(BillManageDTO billManageDTO, HttpServletResponse response) throws IOException
+    {
+        //转换实体
+        BillManageDO billManageDO = new BillManageDO();
+        BeanUtils.copyProperties(billManageDTO,billManageDO);
+        billManageDO.setBillType(1);
+        //查全部（不分页）
+        List<BillManagePO> list = billManageApplicationService.queryList(billManageDO);
+
+        //扁平化处理：一条明细生成一行
+        List<BillManageExportVO> exportList = new ArrayList<>();
+        for (BillManagePO bill : list) {
+            List<BillDetailPO> details = bill.getBillDetailPOList();
+            if (details != null && !details.isEmpty()) {
+                for (BillDetailPO detail : details) {
+                    BillManageExportVO vo = new BillManageExportVO();
+                    //复制全部账单头字段
+                    BeanUtils.copyProperties(bill, vo);
+                    //覆盖明细字段
+                    vo.setFeeType(detail.getFeeType());
+                    vo.setServiceItemsCode(detail.getServiceItemsCode());
+                    vo.setServiceItemsName(detail.getServiceItemsName());
+                    vo.setFirstSubjectCode(detail.getFirstSubjectCode());
+                    vo.setFirstSubjectName(detail.getFirstSubjectName());
+                    vo.setSecondSubjectCode(detail.getSecondSubjectCode());
+                    vo.setSecondSubjectName(detail.getSecondSubjectName());
+                    vo.setBillingAmount(detail.getBillingAmount());
+                    exportList.add(vo);
+                }
+            } else {
+                //没有明细也要有一行
+                BillManageExportVO vo = new BillManageExportVO();
+                BeanUtils.copyProperties(bill, vo);
+                exportList.add(vo);
+            }
+        }
+
+        //设置下载头，防止浏览器乱码
+        String fileName = URLEncoder.encode("应收账单", "UTF-8").replaceAll("\\+", "%20");
+        response.setContentType("application/vnd.openxmlformats-officedocument.spreadsheetml.sheet");
+        response.setCharacterEncoding("utf-8");
+        response.setHeader("Content-disposition", "attachment;filename=" + fileName + ".xlsx");
+
+        ExcelUtil<BillManageExportVO> util = new ExcelUtil<>(BillManageExportVO.class);
+        util.exportExcel(response, exportList, "应收账单");
+    }
+
     @ApiOperation("获取nc推送日志")
     @GetMapping(value = "/getNcLog")
     public AjaxResult getNcLog(@RequestParam(name = "billManageId") Long billManageId, @RequestParam(name = "type") Long type)