I thought the same thing.

2. Is the fixed assets of public institutions filled in the original value or the net value? Why is there no depreciation account?

Fill in the original value and write off the depreciation in full.

3. Where should the accrued expenses go?

Write off all accrued expenses.

4. Operating balance = income-expenditure, is it equal to the profit of the enterprise this year?

Not equal, because you have to adjust related subjects.

Strictly speaking, institutions are accrual basis and institutions are cash basis, which are two different accounting methods. You should adjust all your business according to the cash basis. However, it is too heavy to be adjusted correctly.

For the items that are not on the balance sheet of public institutions, we can adopt flexible methods to adjust and make the corresponding items into operating balances. This statement should be basically correct.

You can have a try.