diff --git a/code/src/Modules/SettleAccount/src/SettleAccount.Application.Contracts/Entities/BQ/Dtos/PUB_SA_DTO.cs b/code/src/Modules/SettleAccount/src/SettleAccount.Application.Contracts/Entities/BQ/Dtos/PUB_SA_DTO.cs
index 05c823fd..a45bb22d 100644
--- a/code/src/Modules/SettleAccount/src/SettleAccount.Application.Contracts/Entities/BQ/Dtos/PUB_SA_DTO.cs
+++ b/code/src/Modules/SettleAccount/src/SettleAccount.Application.Contracts/Entities/BQ/Dtos/PUB_SA_DTO.cs
@@ -179,7 +179,6 @@ namespace Win.Sfs.SettleAccount.Entities.BQ.Dtos
         [Display(Name = "结算日期")]
         [ImporterHeader(Name = "零件时间")]
         public DateTime SettleDate { set; get; }
-
         /// <summary>
         /// 客户零件号
         /// </summary>
@@ -187,7 +186,6 @@ namespace Win.Sfs.SettleAccount.Entities.BQ.Dtos
         [Required(ErrorMessage = "{0}不能为空")]
         [ImporterHeader(Name = "零件号")]
         public string LU { get; set; }
-
         /// <summary>
         /// 生产号
         /// </summary>
@@ -195,14 +193,12 @@ namespace Win.Sfs.SettleAccount.Entities.BQ.Dtos
         [ImporterHeader(Name = "交付识别号")]
         [Required(ErrorMessage = "{0}不能为空")]
         public string PN { get; set; }
-
         /// <summary>
         /// 数量
         /// </summary>
         [Display(Name = "数量")]
         [ImporterHeader(Name = "数量")]
         public decimal Qty { get; set; }
-
         /// <summary>
         /// 结算分组号
         /// </summary>
@@ -210,7 +206,6 @@ namespace Win.Sfs.SettleAccount.Entities.BQ.Dtos
         [ImporterHeader(Name = "凭证号")]
         [Required(ErrorMessage = "{0}不能为空")]
         public string GroupNum { get; set; }
-
         /// <summary>
         /// 采购订单号
         /// </summary>
@@ -230,91 +225,78 @@ namespace Win.Sfs.SettleAccount.Entities.BQ.Dtos
         [Display(Name = "交货号")]
         [ImporterHeader(Name = "交货号")]
         public string DeliveryNumber { set; get; }
-
         /// <summary>
         /// 发票号
         /// </summary>
         [Display(Name = "发票号")]
         [ImporterHeader(Name = "发票号")]
         public string InvoiceNumber { set; get; }
-
         /// <summary>
         /// 开票日期
         /// </summary>
         [Display(Name = "开票日期")]
         [ImporterHeader(Name = "开票日期")]
         public DateTime? MakeDate { set; get; }
-
         /// <summary>
         /// 供应商代码
         /// </summary>
         [Display(Name = "供应商代码")]
         [ImporterHeader(Name = "供应商代码")]
         public string VendorCode { set; get; }
-
         /// <summary>
         /// 供应商名称
         /// </summary>
         [Display(Name = "供应商名称")]
         [ImporterHeader(Name = "供应商名称")]
         public string VendorName { set; get; }
-
         /// <summary>
         /// 交付索引号
         /// </summary>
         [Display(Name = "交付索引号")]
         [ImporterHeader(Name = "交付索引号")]
         public string DeliveryIndexNumber { set; get; }
-
         /// <summary>
         /// 零件名称
         /// </summary>
         [Display(Name = "零件名称")]
         [ImporterHeader(Name = "零件名称")]
         public string PartName { set; get; }
-
         /// <summary>
         /// 价格
         /// </summary>
         [Display(Name = "价格")]
         [ImporterHeader(Name = "价格")]
         public decimal? Price { set; get; }
-
         /// <summary>
         /// 金额
         /// </summary>
         [Display(Name = "金额")]
         [ImporterHeader(Name = "金额")]
         public decimal? Amount { set; get; }
-
         /// <summary>
         /// 税额
         /// </summary>
         [Display(Name = "税额")]
         [ImporterHeader(Name = "税额")]
         public decimal? Tallage { set; get; }
-
         /// <summary>
         /// 价税合计
         /// </summary>
         [Display(Name = "价税合计")]
         [ImporterHeader(Name = "价税合计")]
         public decimal? Total { set; get; }
-
         /// <summary>
         /// 协议编号
         /// </summary>
         [Display(Name = "协议编号")]
         [ImporterHeader(Name = "协议编号")]
         public string ProtocolNumber { set; get; }
-
         /// <summary>
         /// 备注
         /// </summary>
         [Display(Name = "备注")]
         [ImporterHeader(Name = "备注")]
         public string Remark { set; get; }
-
         /// <summary>
         /// 商品组
         /// </summary>
diff --git a/code/src/Modules/SettleAccount/src/SettleAccount.Application/Entities/BQ/HBPO_SA_SERVICE.cs b/code/src/Modules/SettleAccount/src/SettleAccount.Application/Entities/BQ/HBPO_SA_SERVICE.cs
index cdb8b58a..b80129eb 100644
--- a/code/src/Modules/SettleAccount/src/SettleAccount.Application/Entities/BQ/HBPO_SA_SERVICE.cs
+++ b/code/src/Modules/SettleAccount/src/SettleAccount.Application/Entities/BQ/HBPO_SA_SERVICE.cs
@@ -113,6 +113,9 @@ namespace Win.Sfs.SettleAccount.Entities.BQ
         /// <summary>
         /// 导入
         /// </summary>
+        /// <remarks>
+        /// JisHBPO、买单件HBPO结算数据导入
+        /// </remarks>
         [HttpPost]
         public async Task<IActionResult> ImportAsync([FromForm] HBPOSaImportRequestDto hbpoSaImportRequestDto)
         {
@@ -152,6 +155,12 @@ namespace Win.Sfs.SettleAccount.Entities.BQ
         /// <summary>
         /// 删除
         /// </summary>
+        /// <remarks>
+        /// 同时删除
+        /// 结算主表、明细表
+        /// 可结算主表、明细表
+        /// 不可结算明细表（不可结算没主表）
+        /// </remarks>
         [HttpPost]
         public async Task DeleteListAsync(List<Guid> ids)
         {
@@ -311,6 +320,13 @@ namespace Win.Sfs.SettleAccount.Entities.BQ
         /// <summary>
         /// Insert结算数据
         /// </summary>
+        /// <remarks>
+        /// 匹配价格
+        /// * 根据客户编码、业务、零件号、时间匹配价格
+        /// 匹配对应的厂内零件号
+        /// 结算数据入库
+        /// * 入库 结算主表、结算明细表、可结算主表、可结算明细表、不可结算明细表
+        /// </remarks>
         private async Task InsertSaDataAsync(List<HBPO_SA_DETAIL> hbpoSaDetails, string place)
         {
             var site = "104T";
@@ -425,6 +441,11 @@ namespace Win.Sfs.SettleAccount.Entities.BQ
         /// <summary>
         /// 获取结算关联项
         /// </summary>
+        /// <remarks>
+        /// 根据结算主表Id获取关联的结算主表、结算明细表、可结算主表、可结算明细表、不可结算明细表要删除的数据
+        /// 验证可结算主表状态
+        /// 只有可结算主表状态为未结状态时才可以删除结算数据
+        /// </remarks>
         private async Task<(List<HBPO_SA> hbpoSas, List<HBPO_SA_DETAIL> hbpoSaDetails, List<HBPO_CAN_SA> hbpoCanSas, List<HBPO_CAN_SA_DETAIL> hbpoCanSaDetails, List<HBPO_NOT_SA_DETAIL> hbpoNotSaDetails)> GetHBPOSaDelItemsAsync(Guid id)
         {
             //结算主表
@@ -463,6 +484,10 @@ namespace Win.Sfs.SettleAccount.Entities.BQ
         /// <summary>
         /// 数据校验
         /// </summary>
+        /// <remarks>
+        /// 验证结算分组号是否已存在
+        /// 验证导入的零件号在客户-厂内零件号关系表中是否存在
+        /// </remarks>
         private async Task<List<ErrorExportDto>> CheckAsync(List<HBPO_SA_DETAIL> hbpoSaDetails)
         {
             #region 数据校验
diff --git a/code/src/Modules/SettleAccount/src/SettleAccount.Application/Entities/BQ/PUB_SA_SERVICE.cs b/code/src/Modules/SettleAccount/src/SettleAccount.Application/Entities/BQ/PUB_SA_SERVICE.cs
index 1416d7de..769db98b 100644
--- a/code/src/Modules/SettleAccount/src/SettleAccount.Application/Entities/BQ/PUB_SA_SERVICE.cs
+++ b/code/src/Modules/SettleAccount/src/SettleAccount.Application/Entities/BQ/PUB_SA_SERVICE.cs
@@ -176,7 +176,7 @@ namespace Win.Sfs.SettleAccount.Entities.BQ
         /// 同时删除
         /// 结算主表、明细表
         /// 可结算主表、明细表
-        /// 不可结算明细表（不可结算又没主表）
+        /// 不可结算明细表（不可结算没主表）
         /// </remarks>
         [HttpPost]
         public async Task<IActionResult> DeleteListAsync(List<Guid> ids)
@@ -243,7 +243,6 @@ namespace Win.Sfs.SettleAccount.Entities.BQ
         /// <remarks>
         /// 导入数据过滤
         /// * 筛选 Vendor 为15663496的数据
-        /// HandleSaDetails方法处理导入的数据
         /// </remarks>
         private async Task<IActionResult> ImportZhiGongJianBBACAsync([FromForm] IFormFileCollection files)
         {
@@ -276,6 +275,9 @@ namespace Win.Sfs.SettleAccount.Entities.BQ
         /// <summary>
         /// 直供件HBPO导入
         /// </summary>
+        /// <remarks>
+        /// 截取结算分组号前8位为结算日期
+        /// </remarks>
         private async Task<IActionResult> ImportZhiGongJianHBPOAsync([FromForm] IFormFileCollection files)
         {
             #region 导入数据转换
@@ -343,6 +345,10 @@ namespace Win.Sfs.SettleAccount.Entities.BQ
         /// <summary>
         /// 印度件导入
         /// </summary>
+        /// <remarks>
+        /// 导入数据过滤
+        /// * 筛选 Supplier 为15663496的数据
+        /// </remarks>
         private async Task<IActionResult> ImportYinDuJianAsync([FromForm] IFormFileCollection files)
         {
             #region 导入数据转换
@@ -376,7 +382,7 @@ namespace Win.Sfs.SettleAccount.Entities.BQ
         /// </summary>
         /// <remarks>
         /// 验证结算分组号是否已存在
-        /// 验证
+        /// 验证导入的零件号在客户-厂内零件号关系表中是否存在
         /// </remarks>
         private async Task<List<ErrorExportDto>> CheckAsync(List<PUB_SA_DETAIL> pubSaDetails)
         {
@@ -460,21 +466,18 @@ namespace Win.Sfs.SettleAccount.Entities.BQ
         /// <summary>
         /// Insert结算数据
         /// </summary>
+        /// <remarks>
+        /// 匹配价格
+        /// * 根据客户编码、业务、零件号、时间匹配价格
+        /// 匹配对应的厂内零件号
+        /// </remarks>
         private async Task<IActionResult> InsertSaDataAsync(List<PUB_SA_DETAIL> pubSaDetails, EnumBusinessType businessType)
         {
             #region 处理结算数据
-            for (var i = 0; i < pubSaDetails.Count; i++)
-            {
-                var pubSaDetail = pubSaDetails[i];
-                pubSaDetail.SetId(GuidGenerator.Create());
-                pubSaDetail.CustomerPartCodeNoSpace = pubSaDetail.LU.Replace(" ", "");
-                pubSaDetail.KeyCode = pubSaDetail.PN + pubSaDetail.LU;
-                pubSaDetail.Version = version;
-                pubSaDetail.BusinessType = businessType;
-                pubSaDetail.IndexNum = i;
-            }
+            //导入的零件号集合
             var lus = pubSaDetails.Select(t => t.LU).Distinct().ToList();
 
+            #region 匹配价格
             var clientCode = businessType switch
             {
                 EnumBusinessType.ZhiGongJianBBAC => site,
@@ -520,16 +523,25 @@ namespace Win.Sfs.SettleAccount.Entities.BQ
                     .FirstOrDefault();
                     importPubSaDetail.Price = priceListEntity?.Price ?? 0;
                 });
-            }
+            } 
+            #endregion
 
-            //导入的零件号集合
-            var importPubSaLUs = pubSaDetails.Select(t => t.LU).Distinct();
-            var materialRelationshipEntitys = await _materialRelationshipRepository.GetListAsync(t => t.BusinessType == businessType && importPubSaLUs.Contains(t.SettleMaterialCode)).ConfigureAwait(false);
+            // 客户-厂内零件号关系
+            var materialRelationshipEntitys = await _materialRelationshipRepository.GetListAsync(t => t.BusinessType == businessType && lus.Contains(t.SettleMaterialCode)).ConfigureAwait(false);
 
-            pubSaDetails.ForEach(pubSaDetail =>
+            for (var i = 0; i < pubSaDetails.Count; i++)
             {
+                var pubSaDetail = pubSaDetails[i];
+                pubSaDetail.SetId(GuidGenerator.Create());
+                //去掉空格的客户零件号（比对需要）
+                pubSaDetail.CustomerPartCodeNoSpace = pubSaDetail.LU.Replace(" ", "");
+                pubSaDetail.KeyCode = pubSaDetail.PN + pubSaDetail.LU;
+                pubSaDetail.Version = version;
+                pubSaDetail.BusinessType = businessType;
+                //记录结算数据导入文件中的顺序（发票需要）
+                pubSaDetail.IndexNum = i;
                 pubSaDetail.PartCode = materialRelationshipEntitys.FirstOrDefault(t => t.SettleMaterialCode == pubSaDetail.LU)?.ErpMaterialCode;
-            });
+            }
             #endregion
 
             #region 添加入库
@@ -542,6 +554,9 @@ namespace Win.Sfs.SettleAccount.Entities.BQ
         /// <summary>
         /// 结算数据入库
         /// </summary>
+        /// <remarks>
+        /// 入库 结算主表、结算明细表、可结算主表、可结算明细表、不可结算明细表
+        /// </remarks>
         private async Task SeDataEntryAsync(List<PUB_SA_DETAIL> pubSaDetails)
         {
             //业务类型