计算口径：人民币；金额元（程序以分整数运算）；8月31日；收入、费用为8月累计。

### 分录（草稿，均未审批、未过账）
|分录|来源|科目|借方|贷方|用途|
|---|---|---|---:|---:|---|
|J01|SRC01|Rent expense|300.00|0.00|August rent amortization|
|J01|SRC01|Prepaid rent|0.00|300.00|August rent amortization|
|J02|SRC02|Depreciation expense|300.00|0.00|August straight-line depreciation|
|J02|SRC02|Accumulated depreciation|0.00|300.00|August straight-line depreciation|
|J03|SRC03|Accrued utilities|400.00|0.00|clear July accrual upon invoice|
|J03|SRC03|Utilities expense|600.00|0.00|August consumption|
|J03|SRC03|Accounts payable|0.00|1,000.00|record invoice|
|J04|SRC04|Deferred revenue|1,200.00|0.00|earned service|
|J04|SRC04|Service revenue|0.00|1,200.00|earned service|
|J05|SRC05|Accounts payable|300.00|0.00|reverse duplicate payable|
|J05|SRC05|Office expense|0.00|300.00|reverse duplicate expense|
|J06|SRC06|Bank charges expense|50.00|0.00|bank fee|
|J06|SRC06|Cash|0.00|50.00|bank fee|
|J07|SRC06|Cash|30.00|0.00|bank interest|
|J07|SRC06|Interest income|0.00|30.00|bank interest|
|J08|SRC07|Service revenue|600.00|0.00|approved credit memo|
|J08|SRC07|Accounts receivable|0.00|600.00|approved credit memo|
|**合计**|||**3,780.00**|**3,780.00**||

### 调整后试算表（净余额；每科目仅列一次）
|来源|科目|方向|金额|
|---|---|---|---:|
|TB08|Accounts payable|CR|5,900.00|
|TB02|Accounts receivable|DR|7,400.00|
|TB07|Accumulated depreciation|CR|3,300.00|
|JOURNAL|Bank charges expense|DR|50.00|
|TB13|Capital|CR|18,000.00|
|TB01|Cash|DR|29,980.00|
|TB10|Deferred revenue|CR|2,400.00|
|JOURNAL|Depreciation expense|DR|300.00|
|TB04|Equipment|DR|18,000.00|
|JOURNAL|Interest income|CR|30.00|
|TB06|Office expense|DR|300.00|
|TB03|Prepaid rent|DR|3,300.00|
|JOURNAL|Rent expense|DR|300.00|
|TB12|Retained earnings|CR|6,000.00|
|TB05|Salary expense|DR|6,000.00|
|TB11|Service revenue|CR|30,600.00|
|JOURNAL|Utilities expense|DR|600.00|
|**合计**||**DR / CR**|**66,230.00 / 66,230.00**|

### 利润表
|项目|金额|
|---|---:|
|服务收入|30,600.00|
|利息收入|30.00|
|收入合计|30,630.00|
|Salary expense|6,000.00|
|Office expense|300.00|
|Rent expense|300.00|
|Depreciation expense|300.00|
|Utilities expense|600.00|
|Bank charges expense|50.00|
|费用合计|7,550.00|
|**本期净利润**|**23,080.00**|

### 资产负债表（当期净利润列入权益，不作月末结转）
|项目|金额|
|---|---:|
|现金|29,980.00|
|应收账款|7,400.00|
|预付租金|3,300.00|
|设备原值|18,000.00|
|减：累计折旧|(3,300.00)|
|资产合计|55,380.00|
|应付账款|5,900.00|
|应计水电|0.00|
|递延收入|2,400.00|
|负债合计|8,300.00|
|资本|18,000.00|
|留存收益（期初）|6,000.00|
|本期净利润|23,080.00|
|权益合计|47,080.00|
|负债及权益合计|55,380.00|
|**勾稽差额**|**0.00**|

### 银行对账
|项目|金额|
|---|---:|
|银行对账单期末|29,630.00|
|加：未达存款|900.00|
|减：未兑现支票|(400.00)|
|调整后银行余额（含未查明贷入）|30,130.00|
|账面现金（拟议费用及利息分录后）|29,980.00|
|**未解释差额：银行高于账面**|**150.00**|
|其中：未查明银行贷入（不得暂记）|150.00|