.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">
收費
</div>
<div class="row">
<div class="row-item">總計</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號</div>
</div>
</div>
</div>
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