diff --git a/pkg/converters/excel/excel_file_imported_data_table.go b/pkg/converters/excel/excel_file_imported_data_table.go
index c008d12b..27ca8a98 100644
--- a/pkg/converters/excel/excel_file_imported_data_table.go
+++ b/pkg/converters/excel/excel_file_imported_data_table.go
@@ -159,6 +159,10 @@ func CreateNewExcelFileImportedDataTable(data []byte) (*ExcelFileImportedDataTab
 
 		row := sheet.Row(0)
 
+		if row == nil {
+			continue
+		}
+
 		if i == 0 {
 			for j := 0; j <= row.LastCol(); j++ {
 				headerItem := row.Col(j)
diff --git a/pkg/converters/excel/excel_file_imported_data_table_test.go b/pkg/converters/excel/excel_file_imported_data_table_test.go
new file mode 100644
index 00000000..daebffa7
--- /dev/null
+++ b/pkg/converters/excel/excel_file_imported_data_table_test.go
@@ -0,0 +1,246 @@
+package excel
+
+import (
+	"os"
+	"testing"
+
+	"github.com/stretchr/testify/assert"
+
+	"github.com/mayswind/ezbookkeeping/pkg/errs"
+)
+
+func TestExcelFileImportedDataTableDataRowCount(t *testing.T) {
+	testdata, err := os.ReadFile("../../../testdata/simple_excel_file.xls")
+	assert.Nil(t, err)
+
+	datatable, err := CreateNewExcelFileImportedDataTable(testdata)
+	assert.Nil(t, err)
+	assert.Equal(t, 2, datatable.DataRowCount())
+}
+
+func TestExcelFileImportedDataTableDataRowCount_MultipleSheets(t *testing.T) {
+	testdata, err := os.ReadFile("../../../testdata/multiple_sheets_excel_file.xls")
+	assert.Nil(t, err)
+
+	datatable, err := CreateNewExcelFileImportedDataTable(testdata)
+	assert.Nil(t, err)
+	assert.Equal(t, 5, datatable.DataRowCount())
+}
+
+func TestExcelFileImportedDataTableDataRowCount_OnlyHeaderLine(t *testing.T) {
+	testdata, err := os.ReadFile("../../../testdata/only_one_row_excel_file.xls")
+	assert.Nil(t, err)
+
+	datatable, err := CreateNewExcelFileImportedDataTable(testdata)
+	assert.Nil(t, err)
+	assert.Equal(t, 0, datatable.DataRowCount())
+}
+
+func TestExcelFileImportedDataTableDataRowCount_EmptyContent(t *testing.T) {
+	testdata, err := os.ReadFile("../../../testdata/empty_excel_file.xls")
+	assert.Nil(t, err)
+
+	datatable, err := CreateNewExcelFileImportedDataTable(testdata)
+	assert.Nil(t, err)
+	assert.Equal(t, 0, datatable.DataRowCount())
+}
+
+func TestExcelFileImportedDataTableHeaderColumnNames(t *testing.T) {
+	testdata, err := os.ReadFile("../../../testdata/simple_excel_file.xls")
+	assert.Nil(t, err)
+
+	datatable, err := CreateNewExcelFileImportedDataTable(testdata)
+	assert.EqualValues(t, []string{"A1", "B1", "C1"}, datatable.HeaderColumnNames())
+}
+
+func TestExcelFileImportedDataTableHeaderColumnNames_EmptyContent(t *testing.T) {
+	testdata, err := os.ReadFile("../../../testdata/empty_excel_file.xls")
+	assert.Nil(t, err)
+
+	datatable, err := CreateNewExcelFileImportedDataTable(testdata)
+	assert.Nil(t, datatable.HeaderColumnNames())
+}
+
+func TestExcelFileDataRowIterator(t *testing.T) {
+	testdata, err := os.ReadFile("../../../testdata/simple_excel_file.xls")
+	assert.Nil(t, err)
+
+	datatable, err := CreateNewExcelFileImportedDataTable(testdata)
+	iterator := datatable.DataRowIterator()
+	assert.True(t, iterator.HasNext())
+
+	// data row 1
+	assert.NotNil(t, iterator.Next())
+	assert.True(t, iterator.HasNext())
+
+	// data row 2
+	assert.NotNil(t, iterator.Next())
+	assert.False(t, iterator.HasNext())
+
+	// not existed data row 3
+	assert.Nil(t, iterator.Next())
+	assert.False(t, iterator.HasNext())
+
+	// not existed data row 4
+	assert.Nil(t, iterator.Next())
+	assert.False(t, iterator.HasNext())
+}
+
+func TestExcelFileDataRowIterator_MultipleSheets(t *testing.T) {
+	testdata, err := os.ReadFile("../../../testdata/multiple_sheets_excel_file.xls")
+	assert.Nil(t, err)
+
+	datatable, err := CreateNewExcelFileImportedDataTable(testdata)
+	iterator := datatable.DataRowIterator()
+	assert.True(t, iterator.HasNext())
+
+	// sheet 1 data row 1
+	assert.NotNil(t, iterator.Next())
+	assert.True(t, iterator.HasNext())
+
+	// sheet 1 data row 2
+	assert.NotNil(t, iterator.Next())
+	assert.True(t, iterator.HasNext())
+
+	// sheet 3 data row 1
+	assert.NotNil(t, iterator.Next())
+	assert.True(t, iterator.HasNext())
+
+	// sheet 5 data row 1
+	assert.NotNil(t, iterator.Next())
+	assert.True(t, iterator.HasNext())
+
+	// sheet 5 data row 2
+	assert.NotNil(t, iterator.Next())
+	assert.False(t, iterator.HasNext())
+
+	// not existed data row
+	assert.Nil(t, iterator.Next())
+	assert.False(t, iterator.HasNext())
+
+	// not existed data row
+	assert.Nil(t, iterator.Next())
+	assert.False(t, iterator.HasNext())
+}
+
+func TestExcelFileDataRowIterator_OnlyHeaderLine(t *testing.T) {
+	testdata, err := os.ReadFile("../../../testdata/only_one_row_excel_file.xls")
+	assert.Nil(t, err)
+
+	datatable, err := CreateNewExcelFileImportedDataTable(testdata)
+	iterator := datatable.DataRowIterator()
+	assert.False(t, iterator.HasNext())
+
+	// not existed data row 1
+	assert.Nil(t, iterator.Next())
+	assert.False(t, iterator.HasNext())
+
+	// not existed data row 2
+	assert.Nil(t, iterator.Next())
+	assert.False(t, iterator.HasNext())
+}
+
+func TestExcelFileDataRowIterator_EmptyContent(t *testing.T) {
+	testdata, err := os.ReadFile("../../../testdata/empty_excel_file.xls")
+	assert.Nil(t, err)
+
+	datatable, err := CreateNewExcelFileImportedDataTable(testdata)
+	iterator := datatable.DataRowIterator()
+	assert.False(t, iterator.HasNext())
+
+	// not existed data row 1
+	assert.Nil(t, iterator.Next())
+	assert.False(t, iterator.HasNext())
+
+	// not existed data row 2
+	assert.Nil(t, iterator.Next())
+	assert.False(t, iterator.HasNext())
+}
+
+func TestExcelFileDataRowColumnCount(t *testing.T) {
+	testdata, err := os.ReadFile("../../../testdata/simple_excel_file.xls")
+	assert.Nil(t, err)
+
+	datatable, err := CreateNewExcelFileImportedDataTable(testdata)
+	iterator := datatable.DataRowIterator()
+
+	row1 := iterator.Next()
+	assert.EqualValues(t, 4, row1.ColumnCount())
+
+	row2 := iterator.Next()
+	assert.EqualValues(t, 4, row2.ColumnCount())
+}
+
+func TestExcelFileDataRowGetData(t *testing.T) {
+	testdata, err := os.ReadFile("../../../testdata/simple_excel_file.xls")
+	assert.Nil(t, err)
+
+	datatable, err := CreateNewExcelFileImportedDataTable(testdata)
+	iterator := datatable.DataRowIterator()
+
+	row1 := iterator.Next()
+	assert.Equal(t, "A2", row1.GetData(0))
+	assert.Equal(t, "B2", row1.GetData(1))
+	assert.Equal(t, "C2", row1.GetData(2))
+
+	row2 := iterator.Next()
+	assert.Equal(t, "A3", row2.GetData(0))
+	assert.Equal(t, "B3", row2.GetData(1))
+	assert.Equal(t, "C3", row2.GetData(2))
+}
+
+func TestExcelFileDataRowGetData_GetNotExistedColumnData(t *testing.T) {
+	testdata, err := os.ReadFile("../../../testdata/simple_excel_file.xls")
+	assert.Nil(t, err)
+
+	datatable, err := CreateNewExcelFileImportedDataTable(testdata)
+	iterator := datatable.DataRowIterator()
+
+	row1 := iterator.Next()
+	assert.Equal(t, "", row1.GetData(3))
+}
+
+func TestExcelFileDataRowGetData_MultipleSheets(t *testing.T) {
+	testdata, err := os.ReadFile("../../../testdata/multiple_sheets_excel_file.xls")
+	assert.Nil(t, err)
+
+	datatable, err := CreateNewExcelFileImportedDataTable(testdata)
+	iterator := datatable.DataRowIterator()
+
+	sheet1Row1 := iterator.Next()
+	assert.Equal(t, "1-A2", sheet1Row1.GetData(0))
+	assert.Equal(t, "1-B2", sheet1Row1.GetData(1))
+	assert.Equal(t, "1-C2", sheet1Row1.GetData(2))
+
+	sheet1Row2 := iterator.Next()
+	assert.Equal(t, "1-A3", sheet1Row2.GetData(0))
+	assert.Equal(t, "1-B3", sheet1Row2.GetData(1))
+	assert.Equal(t, "1-C3", sheet1Row2.GetData(2))
+
+	// skip empty sheet2
+
+	sheet3Row1 := iterator.Next()
+	assert.Equal(t, "3-A2", sheet3Row1.GetData(0))
+	assert.Equal(t, "3-B2", sheet3Row1.GetData(1))
+	assert.Equal(t, "", sheet3Row1.GetData(2))
+
+	// skip no data row sheet4
+
+	sheet5Row1 := iterator.Next()
+	assert.Equal(t, "5-A2", sheet5Row1.GetData(0))
+	assert.Equal(t, "5-B2", sheet5Row1.GetData(1))
+	assert.Equal(t, "5-C2", sheet5Row1.GetData(2))
+
+	sheet5Row2 := iterator.Next()
+	assert.Equal(t, "5-A3", sheet5Row2.GetData(0))
+	assert.Equal(t, "5-B3", sheet5Row2.GetData(1))
+	assert.Equal(t, "5-C3", sheet5Row2.GetData(2))
+}
+
+func TestCreateNewExcelFileImportedDataTable_MultipleSheetsWithDifferentHeaders(t *testing.T) {
+	testdata, err := os.ReadFile("../../../testdata/multiple_sheets_with_different_header_row_excel_file.xls")
+	assert.Nil(t, err)
+
+	_, err = CreateNewExcelFileImportedDataTable(testdata)
+	assert.EqualError(t, err, errs.ErrFieldsInMultiTableAreDifferent.Message)
+}
diff --git a/testdata/empty_excel_file.xls b/testdata/empty_excel_file.xls
new file mode 100644
index 00000000..e2490978
Binary files /dev/null and b/testdata/empty_excel_file.xls differ
diff --git a/testdata/feidee_mymoney_test_file.xls b/testdata/feidee_mymoney_test_file.xls
index 67c3ce27..d1bc4f82 100644
Binary files a/testdata/feidee_mymoney_test_file.xls and b/testdata/feidee_mymoney_test_file.xls differ
diff --git a/testdata/multiple_sheets_excel_file.xls b/testdata/multiple_sheets_excel_file.xls
new file mode 100644
index 00000000..9994f156
Binary files /dev/null and b/testdata/multiple_sheets_excel_file.xls differ
diff --git a/testdata/multiple_sheets_with_different_header_row_excel_file.xls b/testdata/multiple_sheets_with_different_header_row_excel_file.xls
new file mode 100644
index 00000000..816a939c
Binary files /dev/null and b/testdata/multiple_sheets_with_different_header_row_excel_file.xls differ
diff --git a/testdata/only_one_row_excel_file.xls b/testdata/only_one_row_excel_file.xls
new file mode 100644
index 00000000..9f4f3b10
Binary files /dev/null and b/testdata/only_one_row_excel_file.xls differ
diff --git a/testdata/simple_excel_file.xls b/testdata/simple_excel_file.xls
new file mode 100644
index 00000000..453778de
Binary files /dev/null and b/testdata/simple_excel_file.xls differ