div + css 简单表格demo

.main {
  height: auto;
  border: 1px solid #ccc;
  border-bottom: none;
  margin-bottom: 10px;
}
.line {
  width: 100%;
  text-align: center;
  display: flex;
  justify-content: center;
  border-bottom: 1px solid #ccc;
}
.row {
  border-right: 1px solid #ccc;
  flex: 1;
  display: flex;
  justify-content: center;
  flex-direction: column;
}

.row:last-of-type{
  border-right: none;
}
.row-item{
  border-bottom: 1px solid #ccc;
}
.row-item:last-of-type{
  border-bottom: none;
}

    <div class="main">
      <div class="line">
        乙方
      </div>
      <div class="line">
        <div class="row">
          收费
        </div>
        <div class="row">
          <div class="row-item">总计</div>
          <div class="row-item">支付日</div>
        </div>
        <div class="row">
          <div class="row-item">10元</div>
          <div class="row-item">15号</div>
        </div>
      </div>
    </div>