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 889ce3bd..dabbb42d 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
@@ -102,6 +102,15 @@ 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 = 20;
+    /** 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;
+    private static final int FORMULA_COLUMN_INDEX = 16;
+    private static final int FEE_TYPE_COLUMN_INDEX = 17;
+    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;
     /**
      * 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。
      */
@@ -122,6 +131,10 @@ public class ArBillServiceImpl implements IArBillService {
      */
     private static final int TEMPLATE_DETAIL_STYLE_INDEX = 31;
     private static final String TEMPLATE_SHEET_XML = "xl/worksheets/sheet1.xml";
+    private static final Pattern TEMPLATE_COLUMN_PATTERN = Pattern.compile("<col\\b([^>]*)/\\s*>", Pattern.DOTALL);
+    private static final Pattern TEMPLATE_COLUMN_MIN_PATTERN = Pattern.compile("\\bmin\\s*=\\s*[\"'](\\d+)[\"']");
+    private static final Pattern TEMPLATE_COLUMN_MAX_PATTERN = Pattern.compile("\\bmax\\s*=\\s*[\"'](\\d+)[\"']");
+    private static final Pattern TEMPLATE_COLUMN_WIDTH_PATTERN = Pattern.compile("\\bwidth\\s*=\\s*[\"']([\\d.]+)[\"']");
     private static final Pattern TEMPLATE_ROW_PATTERN = Pattern.compile(
             "<row\\b[^>]*\\br=\"(\\d+)\"[^>]*>.*?</row>", Pattern.DOTALL);
     private static final Pattern CELL_PATTERN = Pattern.compile(
@@ -1286,7 +1299,8 @@ public class ArBillServiceImpl implements IArBillService {
         }
 
         Map<Integer, String> templateRows = extractTemplateRows(templateXml.substring(sheetDataOpenEnd + 1, sheetDataEnd));
-        String prefix = removeSheetDimension(templateXml.substring(0, sheetDataOpenEnd + 1));
+        String prefix = adjustExportColumnWidths(
+                removeSheetDimension(templateXml.substring(0, sheetDataOpenEnd + 1)));
         writeUtf8(output, prefix);
 
         String headerRow = replaceCellXml(templateRows.get(1), "A1",
@@ -1319,6 +1333,101 @@ public class ArBillServiceImpl implements IArBillService {
         writeUtf8(output, suffix);
     }
 
+    /**
+     * 仅加宽客户订单号、运单号、计算公式和费用类型列；不缩小模板原有列宽。
+     */
+    private String adjustExportColumnWidths(String sheetPrefix) throws IOException {
+        Matcher columnMatcher = TEMPLATE_COLUMN_PATTERN.matcher(sheetPrefix);
+        StringBuffer result = new StringBuffer();
+        int[] targetColumns = {
+                CUSTOMER_ORDER_NO_COLUMN_INDEX,
+                TRACKING_NO_COLUMN_INDEX,
+                FORMULA_COLUMN_INDEX,
+                FEE_TYPE_COLUMN_INDEX
+        };
+        double[] minimumWidths = {
+                MIN_CUSTOMER_ORDER_NO_COLUMN_WIDTH,
+                MIN_TRACKING_NO_COLUMN_WIDTH,
+                MIN_FORMULA_COLUMN_WIDTH,
+                MIN_FEE_TYPE_COLUMN_WIDTH
+        };
+        boolean[] targetColumnsFound = new boolean[targetColumns.length];
+
+        while (columnMatcher.find()) {
+            String attributes = columnMatcher.group(1);
+            Matcher minMatcher = TEMPLATE_COLUMN_MIN_PATTERN.matcher(attributes);
+            Matcher maxMatcher = TEMPLATE_COLUMN_MAX_PATTERN.matcher(attributes);
+            Matcher widthMatcher = TEMPLATE_COLUMN_WIDTH_PATTERN.matcher(attributes);
+            if (!minMatcher.find() || !maxMatcher.find() || !widthMatcher.find()) {
+                columnMatcher.appendReplacement(result, Matcher.quoteReplacement(columnMatcher.group()));
+                continue;
+            }
+
+            int min = Integer.parseInt(minMatcher.group(1));
+            int max = Integer.parseInt(maxMatcher.group(1));
+            double currentWidth = Double.parseDouble(widthMatcher.group(1));
+            boolean needsExpansion = false;
+            for (int index = 0; index < targetColumns.length; index++) {
+                if (min <= targetColumns[index] && max >= targetColumns[index]) {
+                    targetColumnsFound[index] = true;
+                    needsExpansion |= currentWidth < minimumWidths[index];
+                }
+            }
+            if (!needsExpansion) {
+                columnMatcher.appendReplacement(result, Matcher.quoteReplacement(columnMatcher.group()));
+                continue;
+            }
+
+            StringBuilder replacement = new StringBuilder();
+            int segmentStart = min;
+            for (int index = 0; index < targetColumns.length; index++) {
+                int column = targetColumns[index];
+                if (column < min || column > max || currentWidth >= minimumWidths[index]) {
+                    continue;
+                }
+                if (segmentStart < column) {
+                    appendColumnSegment(replacement, attributes, segmentStart, column - 1, currentWidth, false);
+                }
+                appendColumnSegment(replacement, attributes, column, column, minimumWidths[index], true);
+                segmentStart = column + 1;
+            }
+            if (segmentStart <= max) {
+                appendColumnSegment(replacement, attributes, segmentStart, max, currentWidth, false);
+            }
+            columnMatcher.appendReplacement(result, Matcher.quoteReplacement(replacement.toString()));
+        }
+        columnMatcher.appendTail(result);
+
+        for (boolean found : targetColumnsFound) {
+            if (!found) {
+                throw new IOException("应收账单导出模板缺少客户订单号、运单号、计算公式或费用类型列宽定义");
+            }
+        }
+        return result.toString();
+    }
+
+    private void appendColumnSegment(StringBuilder xml, String attributes, int min, int max, double width,
+                                    boolean customWidth) {
+        String segmentAttributes = replaceColumnAttribute(attributes, "min", String.valueOf(min));
+        segmentAttributes = replaceColumnAttribute(segmentAttributes, "max", String.valueOf(max));
+        segmentAttributes = replaceColumnAttribute(segmentAttributes, "width", String.valueOf(width));
+        if (customWidth) {
+            segmentAttributes = replaceColumnAttribute(segmentAttributes, "customWidth", "1");
+        }
+        xml.append("<col").append(segmentAttributes).append("/>");
+    }
+
+    private String replaceColumnAttribute(String attributes, String name, String value) {
+        Pattern attributePattern = Pattern.compile("(\\b" + name + "\\s*=\\s*[\"'])([^\"']*)([\"'])",
+                Pattern.CASE_INSENSITIVE);
+        Matcher matcher = attributePattern.matcher(attributes);
+        if (matcher.find()) {
+            String replacement = matcher.group(1) + value + matcher.group(3);
+            return matcher.replaceFirst(Matcher.quoteReplacement(replacement));
+        }
+        return attributes + " " + name + "=\"" + value + "\"";
+    }
+
     private Map<Integer, String> extractTemplateRows(String sheetData) {
         Map<Integer, String> rows = new HashMap<>();
         Matcher matcher = TEMPLATE_ROW_PATTERN.matcher(sheetData);