# 八月月结底稿与关账判断

**报告日/截止日：8月31日；币种：人民币（CNY）。**依据仅为本任务所给构造案例资料；金额以元列示。以下分录全为拟议草稿：全部未审批、未过账。因此以下调整后报表为备考草稿，并非已过账总账或正式关账结果。

## 预先选定的实施观察

在核对客户数字前选用两个正向实施案例作为质量检查，而非客户事实或会计授权：MB1（MFG）采用“对账覆盖到余额、提交后余额变化须通知复核并重查”；MB2（Gong）采用“待审核、逾期、已完成状态不可混同，结合对账完整性与资产负债表复核”。本文据此将净试算表/报表/现金调节相互链接，并显式标明未审批、未过账与未解决状态；建议部分再次要求150元证据取得或余额变化后重跑相关调节并通知复核人复查。未借用案例公司规模、效果或私有数据，也未据此推定本案授权。

## 结论

**建议：暂缓关账（HOLD），不得把本包当作关账批准或过账凭证。**拟议调整后的净试算表平衡，利润表与资产负债表来自同一调整后科目，资产负债表勾稽差额为零；但银行对账仍有未解释的150.00元银行贷入，付款人及性质未查明。所给政策要求现金必须核清且无小额豁免；不能将150元塞入收入或暂记科目。该差额虽与已知未查明银行贷入相符，仍须拿到其身份/性质证据并依权限处理，必要时修订底稿及报表。分录未审批/未过账是独立的状态门槛，不能因凭证平衡视为完成。

**下一步与承诺：**财务林已接受于**9月6日中午**提供150元未知贷入的核验更新；这是现有唯一明确的负责人承诺/日期，不等同于清账或过账截止日。**9月3日复盘会仅为会议日期**，不是该事项的核验、审批、过账或清账期限。取得银行流水/付款方说明与业务凭据后，确认性质、分类和授权；若需分录，补充有证据的借贷行，重跑余额、现金对账和报表，通知复核人复查受影响底稿。随后依适用审批权限批准各草稿、取得实际过账凭据，再评估是否可关账。当前无已批准或已过账证据。

## 调整依据与处理

截止与期间按8月31日及8月当期确定。租金3600覆盖8月1日至次年7月31日，按12个月直线摊销，8月300费用；设备18000、零残值、60个月，8月折旧300；期初至7月底累计折旧3000沿用，调整后3300。水电发票1000拆分为已计提的7月400和8月费用600：借记原应计负债400、当期费用600，贷记应付账款1000，避免重复确认7月费用。递延服务1200已履约，转为服务收入。办公费中同一经济事项重复记账300，按给定要求冲回原AP及费用，不以不同posting_id误判为两项。50银行手续费和30利息按源记录入账草稿。已批准但未入账的600贷项通知单冲减未付应收款及服务收入；扫描重复不再扣一次，不影响现金。未提供税务或进一步分类依据，未自行补设。

全部分录按人民币分精度逐凭证及批次借贷相等。参见下方可复跑程序与其实际输出；输出包括来源索引、净额试算表和由这些余额生成的报表/银行对账。借贷合计是过账周转，不是净额试算表余额总计的替代物。试算表每科目只显示净借/贷一侧，水电应计余额为零。月结不做年末结转；本期净利润23080列入资产负债表权益勾稽。

## 计算结果（程序原样输出）

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|

## 复核与证据限制

- 现金：调整后账面29980；银行余额加未达存款减未兑现支票为30130，差额150。手续费及利息分录已纳入账面现金；未查明银行贷入包含在银行期末数中，尚无贷入方/性质证据。不得用未达项消除该残差。
- 该包说明的是重建及拟议调整，不证明所有源交易已获授权、系统已更新、复核已签核或分录已过账。若后续余额变化，须重新检查相关调节及报表。
- 数字已通过程序断言：每行单边、每笔及批次借贷相等、关键重建余额、会计等式及银行残差匹配未知贷入。下方完整程序使用标准库CSV解析器和整数分（无浮点金额），生成上述数值表格。

## 可复现计算附录：完整程序

```python
#!/usr/bin/env python3
"""Reproducible August close workpaper. Money is integer RMB fen; CSV parsed with csv."""
import csv, io, json
from collections import defaultdict

# Source-indexed unadjusted trial balance. Positive amount and side identify normal side.
TB_CSV = '''source_id,account,side,amount
TB01,Cash,DR,30000
TB02,Accounts receivable,DR,8000
TB03,Prepaid rent,DR,3600
TB04,Equipment,DR,18000
TB05,Salary expense,DR,6000
TB06,Office expense,DR,600
TB07,Accumulated depreciation,CR,3000
TB08,Accounts payable,CR,5200
TB09,Accrued utilities,CR,400
TB10,Deferred revenue,CR,3600
TB11,Service revenue,CR,30000
TB12,Retained earnings,CR,6000
TB13,Capital,CR,18000
'''
# Explicitly supplied source records and decision/status evidence.
SOURCE_ROWS = [
 ('SRC01','Prepaid rent covers Aug 1–Jul 31, total 3600; August unamortized'),
 ('SRC02','Equipment cost 18000, zero residual, 60-month life; accumulated depreciation correct through July'),
 ('SRC03','Utilities invoice 1000 comprises prior accrued July 400 and August 600'),
 ('SRC04','Deferred service revenue 1200 earned in August'),
 ('SRC05','Office expense includes duplicated 300; duplicate has different posting_id, same economic item; reverse against AP'),
 ('SRC06','Bank fee 50 and interest credit 30 not in ledger'),
 ('SRC07','Approved 600 credit memo against unpaid invoice; scanned duplicate is not a second credit'),
 ('SRC08','Bank closing 29630; deposit in transit 900; outstanding checks 400; unexplained bank credit 150 included in closing'),
 ('SRC09','Cash policy requires full reconciliation; no small-item exception. All proposed entries unapproved and unposted.'),
 ('SRC10','Lin accepted update on unknown 150 by Sep 6 noon; Sep 3 review meeting is not its posting/approval/clearing deadline.'),
]
# Journal rows: one signed economic movement per row; debit/credit are fen.
JOURNAL_CSV = '''journal_id,source_id,account,debit,credit,purpose
J01,SRC01,Rent expense,30000,0,August rent amortization
J01,SRC01,Prepaid rent,0,30000,August rent amortization
J02,SRC02,Depreciation expense,30000,0,August straight-line depreciation
J02,SRC02,Accumulated depreciation,0,30000,August straight-line depreciation
J03,SRC03,Accrued utilities,40000,0,clear July accrual upon invoice
J03,SRC03,Utilities expense,60000,0,August consumption
J03,SRC03,Accounts payable,0,100000,record invoice
J04,SRC04,Deferred revenue,120000,0,earned service
J04,SRC04,Service revenue,0,120000,earned service
J05,SRC05,Accounts payable,30000,0,reverse duplicate payable
J05,SRC05,Office expense,0,30000,reverse duplicate expense
J06,SRC06,Bank charges expense,5000,0,bank fee
J06,SRC06,Cash,0,5000,bank fee
J07,SRC06,Cash,3000,0,bank interest
J07,SRC06,Interest income,0,3000,bank interest
J08,SRC07,Service revenue,60000,0,approved credit memo
J08,SRC07,Accounts receivable,0,60000,approved credit memo
'''

def rows(text): return list(csv.DictReader(io.StringIO(text)))
def money(fen):
    sign='-' if fen < 0 else ''
    fen=abs(fen)
    return f'{sign}{fen//100:,}.{fen%100:02d}'

def main():
    opening=defaultdict(int); meta={}
    for r in rows(TB_CSV):
        amt=int(r['amount'])*100
        opening[r['account']] += amt if r['side']=='DR' else -amt
        meta[r['account']]=r['source_id']
    journals=rows(JOURNAL_CSV); journals_by=defaultdict(lambda:[0,0])
    for r in journals:
        d,c=int(r['debit']),int(r['credit'])
        assert (d==0) != (c==0), f"row must be one-sided: {r}"
        journals_by[r['journal_id']][0]+=d; journals_by[r['journal_id']][1]+=c
    assert all(d==c for d,c in journals_by.values()), journals_by
    assert sum(d for d,c in journals_by.values())==sum(c for d,c in journals_by.values())
    adjusted=defaultdict(int,opening)
    for r in journals:
        adjusted[r['account']]+=int(r['debit'])-int(r['credit'])
    assert adjusted['Accrued utilities']==0
    assert adjusted['Accounts receivable']==740000
    assert adjusted['Accounts payable']==-590000
    # Net adjusted TB, each account once, normal debit/credit side.
    tb=[]; dr=cr=0
    for account,balance in sorted(adjusted.items()):
        if balance==0: continue
        side='DR' if balance>0 else 'CR'; amount=abs(balance)
        (dr if side=='DR' else cr)
        if side=='DR': dr+=amount
        else: cr+=amount
        tb.append((meta.get(account,'JOURNAL'),account,side,amount))
    assert dr==cr
    # Statements are constructed from adjusted account balances, no closing entries.
    assets={a:adjusted[a] for a in ['Cash','Accounts receivable','Prepaid rent','Equipment','Accumulated depreciation']}
    total_assets=sum(assets.values())
    liabilities=adjusted['Accounts payable']*-1+adjusted['Accrued utilities']*-1+adjusted['Deferred revenue']*-1
    revenue= -adjusted['Service revenue']-adjusted['Interest income']
    expenses=sum(adjusted[a] for a in ['Salary expense','Office expense','Rent expense','Depreciation expense','Utilities expense','Bank charges expense'])
    profit=revenue-expenses
    equity= -adjusted['Retained earnings']-adjusted['Capital']+profit
    assert total_assets==liabilities+equity, (total_assets,liabilities,equity)
    # Cash reconciliation: positive is unexplained bank > adjusted book.
    bank=2963000; dit=90000; checks=40000; unknown=15000
    bank_adj=bank+dit-checks
    book_cash=adjusted['Cash']
    residual=bank_adj-book_cash
    assert residual==unknown
    out=[]
    out += ['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|','|---|---|---|---:|---:|---|']
    for r in journals:
        out.append(f"|{r['journal_id']}|{r['source_id']}|{r['account']}|{money(int(r['debit']))}|{money(int(r['credit']))}|{r['purpose']}|")
    out.append(f'|**合计**|||**{money(sum(int(r["debit"]) for r in journals))}**|**{money(sum(int(r["credit"]) for r in journals))}**||')
    out += ['', '### 调整后试算表（净余额；每科目仅列一次）','|来源|科目|方向|金额|','|---|---|---|---:|']
    for src,a,s,v in tb: out.append(f'|{src}|{a}|{s}|{money(v)}|')
    out.append(f'|**合计**||**DR / CR**|**{money(dr)} / {money(cr)}**|')
    out += ['', '### 利润表','|项目|金额|','|---|---:|',f'|服务收入|{money(-adjusted["Service revenue"])}|',f'|利息收入|{money(-adjusted["Interest income"])}|',f'|收入合计|{money(revenue)}|']
    for a in ['Salary expense','Office expense','Rent expense','Depreciation expense','Utilities expense','Bank charges expense']:
        out.append(f'|{a}|{money(adjusted[a])}|')
    out += [f'|费用合计|{money(expenses)}|',f'|**本期净利润**|**{money(profit)}**|','', '### 资产负债表（当期净利润列入权益，不作月末结转）','|项目|金额|','|---|---:|',f'|现金|{money(adjusted["Cash"])}|',f'|应收账款|{money(adjusted["Accounts receivable"])}|',f'|预付租金|{money(adjusted["Prepaid rent"])}|',f'|设备原值|{money(adjusted["Equipment"])}|',f'|减：累计折旧|({money(-adjusted["Accumulated depreciation"])})|',f'|资产合计|{money(total_assets)}|',f'|应付账款|{money(-adjusted["Accounts payable"])}|',f'|应计水电|{money(-adjusted["Accrued utilities"])}|',f'|递延收入|{money(-adjusted["Deferred revenue"])}|',f'|负债合计|{money(liabilities)}|',f'|资本|{money(-adjusted["Capital"])}|',f'|留存收益（期初）|{money(-adjusted["Retained earnings"])}|',f'|本期净利润|{money(profit)}|',f'|权益合计|{money(equity)}|',f'|负债及权益合计|{money(liabilities+equity)}|',f'|**勾稽差额**|**{money(total_assets-liabilities-equity)}**|','', '### 银行对账','|项目|金额|','|---|---:|',f'|银行对账单期末|{money(bank)}|',f'|加：未达存款|{money(dit)}|',f'|减：未兑现支票|({money(checks)})|',f'|调整后银行余额（含未查明贷入）|{money(bank_adj)}|',f'|账面现金（拟议费用及利息分录后）|{money(book_cash)}|',f'|**未解释差额：银行高于账面**|**{money(residual)}**|',f'|其中：未查明银行贷入（不得暂记）|{money(unknown)}|']
    print('\n'.join(out))
if __name__=='__main__': main()
```

## 可复现计算附录：实际执行输出

```text
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|

```