完整课程成果
收支追踪:现金变动与账户对账
本练习按给定账户流水核对期初、期末余额与内部转账。T03 重复一次,保留一笔。
| 口径 | AUD |
|---|---|
| 外部收款 | 1400 |
| 外部付款(含退款与未分类) | 545 |
| 净外部现金变动 | 855 |
| 期初 Bank + Wallet | 2000 |
| 期末 Bank | 2655 |
| 期末 Wallet | 200 |
| 期末合计 | 2855 |
逐笔纳入记录
| ID | 日期 | 说明 | 金额 AUD | 分类 | 账户 |
|---|---|---|---|---|---|
| T01 | 2026-10-01 | Customer deposit | 800 | Client receipts | Bank |
| T02 | 2026-10-03 | Venue hire | -300 | Venue | Bank |
| T03 | 2026-10-05 | Materials | -120 | Materials | Bank |
| T04 | 2026-10-07 | Internal transfer out | -200 | Internal transfer | Bank |
| T05 | 2026-10-07 | Internal transfer in | 200 | Internal transfer | Wallet |
| T06 | 2026-10-09 | Customer refund | -80 | Customer refunds | Bank |
| T07 | 2026-10-12 | Balance received | 600 | Client receipts | Bank |
| T08 | 2026-10-14 | Unclear purchase | -45 | Unclassified | Bank |
异常与口径
T04/T05 为同一内部转移,在账户余额中各记一笔,对合并现金变动抵消。T08 的 -45 已计入付款和银行余额,但类别暂不补猜。收到收据后更新分类,不重复新增交易。9 原始行 = 8 唯一行 + 1 重复行。