diff --git a/bms-back/bms-system/src/main/java/com/bms/ar/service/impl/ArBillServiceImpl.java b/bms-back/bms-system/src/main/java/com/bms/ar/service/impl/ArBillServiceImpl.java
index 49bb55f9..f18758ac 100644
--- a/bms-back/bms-system/src/main/java/com/bms/ar/service/impl/ArBillServiceImpl.java
+++ b/bms-back/bms-system/src/main/java/com/bms/ar/service/impl/ArBillServiceImpl.java
@@ -31,6 +31,7 @@ import org.apache.poi.ss.usermodel.FillPatternType;
 import org.apache.poi.ss.usermodel.IndexedColors;
 import org.apache.poi.xssf.model.StylesTable;
 import org.apache.poi.xssf.usermodel.XSSFCellStyle;
+import org.apache.poi.xssf.usermodel.XSSFFont;
 import org.springframework.beans.factory.annotation.Autowired;
 import org.springframework.context.ApplicationEventPublisher;
 import org.springframework.core.io.ClassPathResource;
@@ -113,6 +114,7 @@ public class ArBillServiceImpl implements IArBillService {
     private static final int TEMPLATE_DATA_START_ROW = 5;
     private static final int TEMPLATE_FOOTER_START_ROW = 5;
     private static final int TEMPLATE_COLUMN_COUNT = 21;
+    private static final double EXPORT_DETAIL_ROW_HEIGHT = 20.0;
     /** 客户订单号、运单号位于 Excel 的 C、D 列，按给定样例长度并额外保留两字符边距。 */
     private static final int CUSTOMER_ORDER_NO_COLUMN_INDEX = 3;
     private static final int TRACKING_NO_COLUMN_INDEX = 4;
@@ -121,7 +123,7 @@ public class ArBillServiceImpl implements IArBillService {
     private static final double MIN_CUSTOMER_ORDER_NO_COLUMN_WIDTH = 20.0;
     private static final double MIN_TRACKING_NO_COLUMN_WIDTH = 35.0;
     private static final double MIN_FORMULA_COLUMN_WIDTH = 25.0;
-    private static final double MIN_FEE_TYPE_COLUMN_WIDTH = 25.0;
+    private static final double MIN_FEE_TYPE_COLUMN_WIDTH = 10.0;
     /**
      * 单次查询订单数；费用仅查询当前订单批次，避免大账单占满堆内存。
      */
@@ -1305,6 +1307,18 @@ public class ArBillServiceImpl implements IArBillService {
         failedDetailNoStyle.cloneStyleFrom(failedDetailStyle);
         failedDetailNoStyle.setDataFormat(BuiltinFormats.getBuiltinFormat("0"));
         int failedDetailNoStyleIndex = Short.toUnsignedInt(failedDetailNoStyle.getIndex());
+        XSSFFont formulaFont = new XSSFFont();
+        formulaFont.getCTFont().set(styles.getFontAt(
+                styles.getStyleAt(TEMPLATE_DETAIL_STYLE_INDEX).getFontIndexAsInt()).getCTFont());
+        formulaFont.setFontHeightInPoints((short) 9);
+        XSSFCellStyle formulaStyle = styles.createCellStyle();
+        formulaStyle.cloneStyleFrom(styles.getStyleAt(TEMPLATE_DETAIL_STYLE_INDEX));
+        formulaStyle.setFont(formulaFont);
+        int formulaStyleIndex = Short.toUnsignedInt(formulaStyle.getIndex());
+        XSSFCellStyle failedFormulaStyle = styles.createCellStyle();
+        failedFormulaStyle.cloneStyleFrom(failedDetailStyle);
+        failedFormulaStyle.setFont(formulaFont);
+        int failedFormulaStyleIndex = Short.toUnsignedInt(failedFormulaStyle.getIndex());
         try (InputStream input = openTemplateStream(template); ZipInputStream templateZip = new ZipInputStream(input);
              OutputStream fileOutput = Files.newOutputStream(target); ZipOutputStream output = new ZipOutputStream(fileOutput)) {
             boolean replaced = false;
@@ -1313,7 +1327,7 @@ public class ArBillServiceImpl implements IArBillService {
                 output.putNextEntry(outputEntry);
                 if (TEMPLATE_SHEET_XML.equals(entry.getName())) {
                     writeOoxmlSheet(readUtf8(templateZip), bill, output, failedDetailStyleIndex,
-                            detailNoStyleIndex, failedDetailNoStyleIndex);
+                            detailNoStyleIndex, failedDetailNoStyleIndex, formulaStyleIndex, failedFormulaStyleIndex);
                     replaced = true;
                 } else if (TEMPLATE_STYLES_XML.equals(entry.getName())) {
                     styles.writeTo(output);
@@ -1373,7 +1387,8 @@ public class ArBillServiceImpl implements IArBillService {
      * 以 XML 流方式写入表头、分页明细和银行信息，避免 POI 在大数据量下移动行。
      */
     private void writeOoxmlSheet(String templateXml, ArBill bill, OutputStream output, int failedDetailStyleIndex,
-                                 int detailNoStyleIndex, int failedDetailNoStyleIndex) throws IOException {
+                                 int detailNoStyleIndex, int failedDetailNoStyleIndex,
+                                 int formulaStyleIndex, int failedFormulaStyleIndex) throws IOException {
         int sheetDataStart = templateXml.indexOf("<sheetData");
         int sheetDataOpenEnd = templateXml.indexOf('>', sheetDataStart);
         int sheetDataEnd = templateXml.indexOf("</sheetData>", sheetDataOpenEnd);
@@ -1407,7 +1422,7 @@ public class ArBillServiceImpl implements IArBillService {
             attachFees(details);
             for (ArBillDetail detail : details) {
                 writeOoxmlDetailRow(output, rowIndex++, detail, failedDetailStyleIndex,
-                        detailNoStyleIndex, failedDetailNoStyleIndex);
+                        detailNoStyleIndex, failedDetailNoStyleIndex, formulaStyleIndex, failedFormulaStyleIndex);
             }
             lastDetailNo = details.get(details.size() - 1).getDetailNo();
         }
@@ -1552,7 +1567,8 @@ public class ArBillServiceImpl implements IArBillService {
     }
 
     private void writeOoxmlDetailRow(OutputStream output, int rowNumber, ArBillDetail detail, int failedDetailStyleIndex,
-                                     int detailNoStyleIndex, int failedDetailNoStyleIndex) throws IOException {
+                                     int detailNoStyleIndex, int failedDetailNoStyleIndex,
+                                     int formulaStyleIndex, int failedFormulaStyleIndex) throws IOException {
         String failureDescription = exportBillingFailDescription(detail.getBillingFailStatus());
         boolean failedDetail = !failureDescription.isEmpty();
         int styleIndex = failedDetail ? failedDetailStyleIndex : TEMPLATE_DETAIL_STYLE_INDEX;
@@ -1570,9 +1586,12 @@ public class ArBillServiceImpl implements IArBillService {
                 failureDescription
         };
         StringBuilder row = new StringBuilder(2048);
-        row.append("<row r=\"").append(rowNumber).append("\" ht=\"24.0\" customHeight=\"true\" spans=\"1:21\">");
+        row.append("<row r=\"").append(rowNumber).append("\" ht=\"")
+                .append(EXPORT_DETAIL_ROW_HEIGHT).append("\" customHeight=\"true\" spans=\"1:21\">");
         for (int index = 0; index < TEMPLATE_COLUMN_COUNT; index++) {
-            int cellStyleIndex = index == 0 ? sequenceStyleIndex : styleIndex;
+            int cellStyleIndex = index == 0 ? sequenceStyleIndex
+                    : index == FORMULA_COLUMN_INDEX - 1
+                    ? (failedDetail ? failedFormulaStyleIndex : formulaStyleIndex) : styleIndex;
             appendOoxmlCell(row, (char) ('A' + index) + String.valueOf(rowNumber), values[index], cellStyleIndex);
         }
         row.append("</row>");