China Accrual Schedule
Published by ctkqiang in claude-for-financial-services-cn
What this skill does
Build accrual schedules for A-share companies tracking revenue recognition, expense accruals, and working capital timing. Adapted from the original accrual-schedule skill for CAS accounting and Chinese business practices. Triggers on "A股应计项目", "应计计提", "accrual schedule China", "应计账款分析", or "working capital accruals [company]".
Add China Accrual Schedule to your agent
Review the source and files first. When you are ready, copy the prompt instruction or use the CLI command supported by your environment.
Install with a prompt
Paste this into a compatible coding agent:
add this skill "china-accrual-schedule" from https://github.com/ctkqiang/claude-for-financial-services-cnInstall with the CLI
Run this command in a controlled environment after reviewing the repository:
npx skills add https://github.com/ctkqiang/claude-for-financial-services-cn --skill china-accrual-scheduleSkill instructions
china-accrual-schedule
Purpose
Build A股应计项目时间表 — comprehensive accrual schedules for financial analysis and audit preparation.
Data Sources
Primary: iFind MCP (Tier-1 付费) / AkShare MCP (Tier-2 免费备选)
get_financials(ticker, "income") → Revenue, expenses
get_financials(ticker, "balance") → Working capital accounts
Secondary Sources
- 巨潮 — annual/quarterly reports
- 审计报告 — accrual methodology
Workflow
Step 1: Identify Accrual Items
Revenue accruals:
| Item | Description | Typical Items |
|---|---|---|
| 预收账款 (Deferred revenue) | Advance from customers | Prepayments, deposits |
| 应收账款 (Accounts receivable) | Revenue recognized, not yet collected | Trade receivables |
| 合同负债 (Contract liabilities) | New CAS term for prepayments | Contract-based |
| 应收票据 (Notes receivable) | Commercial acceptance/bank bills | Bills from customers |
Expense accruals:
| Item | Description | Typical Items |
|---|---|---|
| 应付账款 (Accounts payable) | Expenses incurred, not yet paid | Trade payables |
| 应付职工薪酬 (Accrued salaries) | Year-end bonus, unpaid wages | Bonus accruals |
| 应付利息 (Accrued interest) | Interest on loans, bonds | Interest payable |
| 预计负债 (Provisions) | Estimated obligations | Warranty, litigation |
| 递延收益 (Deferred income) | Government grants | Subsidy income |
| 预提费用 (Accrued expenses) | General accruals | Utilities, rent |
Other accruals:
| Item | Description |
|---|---|
| 应交税费 (Taxes payable) | Income tax, VAT, surcharges |
| 应付股利 (Dividends payable) | Declared but unpaid |
| 其他应付款 (Other payables) | Miscellaneous |
Step 2: Build Accrual Schedule
Monthly/quarterly accrual tracking:
| Accrual Item | Jan | Feb | ... | Q1 | Q2 | Q3 | Q4 | Full Year |
|---|---|---|---|---|---|---|---|---|
| 应收账款增加 | ||||||||
| 预收账款增加 | ||||||||
| 应付账款增加 | ||||||||
| 应付职工薪酬 | ||||||||
| ... | ||||||||
| Net accruals |
Step 3: Analyze Accrual Quality
Accrual ratios:
| Ratio | Formula | Interpretation |
|---|---|---|
| 总应计率 | (ΔCA - ΔCash - ΔCL) / Average Assets | >0 = accrual-based earnings |
| 应收账款/收入 | AR / Revenue | Rising = potential issues |
| 应付账款/成本 | AP / COGS | Trend analysis |
| 预收账款/收入 | Deferred rev / Revenue | Customer prepayments |
| 经营现金流/净利润 | OCF / Net Income | <1 = accrual concern |
Accrual quality flags:
| Flag | Warning |
|---|---|
| 应收账款增速 >> 收入增速 | Potential revenue inflation |
| 应付账款突然减少 | Potential window dressing |
| 预收账款大幅波动 | Revenue recognition timing |
| 其他应付款异常 | Related party tunneling |
Step 4: CAS-Specific Accrual Items
China-specific accruals:
| Item | CAS Treatment | Notes |
|---|---|---|
| 增值税 | Pass-through, not revenue | 不含税收入 |
| 政府补助 | 递延收益 or 其他收益 | Timing impact |
| 坏账准备 | 预期信用损失模型 | CAS 22 |
| 存货跌价准备 | Lower of cost or NRV | CAS 1 |
| 固定资产减值 | When indicators exist | CAS 8 |
| 商誉减值 | Annual test (no reversal) | CAS 8 |
| 辞退福利 | Employee termination | CAS 9 |
Step 5: Working Capital Accruals
Working capital accrual schedule:
| Item | Beginning | Additions | Usage | Reversal | Ending |
|---|---|---|---|---|---|
| 坏账准备 | |||||
| 存货跌价准备 | |||||
| 固定资产减值 | |||||
| 预计负债 (产品质量) |
Step 6: Revenue Recognition Accruals
CAS 14 revenue recognition:
| Scenario | Recognition | Accrual Impact |
|---|---|---|
| 商品销售 (Goods) | 控制权转移时 | 通常为交付时 |
| 提供服务 (Services) | 期间内逐步 | 劳务成本匹配 |
| 建造合同 (Construction) | 产出法/投入法 | 长期合同 |
| 特许经营 (Franchise) | 持续期间 | 品牌使用费 |
Revenue accrual items:
- 发出商品 (Goods in transit)
- 委托代销 (Consignment)
- 工程结算 (Construction settlement)
- 会员费/预付费 (Membership / prepaid)
Step 7: Period-End Accrual Review
Month-end / year-end accrual checklist:
| Area | Items to Review |
|---|---|
| Revenue | Unbilled revenue, returns, allowances |
| Purchases | Uninvoiced goods/services |
| Payroll | Bonus, overtime, social insurance |
| Interest | Accrued but unpaid |
| Taxes | Tax provisions |
| Depreciation | Monthly depreciation |
| Provisions | Legal, warranty, restructuring |
China-Specific Considerations
Common Accrual Patterns
| Industry | Typical Accruals |
|---|---|
| 制造业 | Raw material AP, bonus accruals |
| 零售 | Lease accruals, loyalty programs |
| 房地产 | 预收账款 (presale), construction accruals |
| 建筑 | 工程结算 (progress billing) |
| 软件 | Deferred revenue, support accruals |
| 医药 | Rebates, returns provisions |
Audit Considerations (China)
| Area | Focus |
|---|---|
| 大额应计 | Materiality threshold |
| 关联方 | Related party payables |
| 期限 | Aging of receivables |
| 坏账 | Adequacy of allowance |
| 政府补助 | Compliance with grant conditions |
Quality Checks
Before delivering:
- All significant accruals identified
- Schedule ties to financial statements
- Trends analyzed
- Quality flags addressed
- CAS compliance verified
- Audit implications noted
Data Source Mode Switch: Set env var
IFIND_DATA_SOURCE_MODEto control data source preference.
ifind-only(strict): Use iFind only, error if unavailableifind-fallback(default): iFind preferred, fallback to AkShareakshare-only: Skip iFind, use AkShare only
Files included
- SKILL.md