Getting it into your agent
One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.
npx skills add kylin985ti/china-accounting-skills --skill accounting-frameworkgit clone --depth 1 https://github.com/kylin985ti/china-accounting-skillsWrote this? Show the measurements
A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.
[](https://agentmods.dev/skills/kylin985ti/china-accounting-skills/accounting-framework)<a href="https://agentmods.dev/skills/kylin985ti/china-accounting-skills/accounting-framework"><img src="https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/accounting-framework/github.svg" alt="Measured on agentmods" height="20"></a>Or the 80×15 button, for a site that already has a row of RSS and ATOM ones. Only the verdict fits; the numbers stay here.
<a href="https://agentmods.dev/skills/kylin985ti/china-accounting-skills/accounting-framework"><img src="https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/accounting-framework.svg" alt="Reviewed on agentmods" width="80" height="20"></a>- NVIDIA SkillSpector pass
What it costs to keep this loaded
Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.
| Model | Per session | Once invoked |
|---|---|---|
| Fable 5.1 | $0.00057 | $0.01318 |
| Opus 5 | $0.00028 | $0.00659 |
| Sonnet 5 | $0.00011 | $0.00264 |
| Haiku 4.5 | $0.00006 | $0.00132 |
Grade A, and why
accounting-framework scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 12d ago.
A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.
Nothing flagged
None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.
How it starts
The opening of the file, as written. The whole thing — 102 lines — stays where its author put it; the contents beside it link to each section on GitHub.
会计准则选择指南
概述
中国目前有两套并行会计准则体系。选错准则 = 从科目到报表全盘错误。本技能根据企业实际规模帮你判断应该用哪套。
判断决策树
企业是否属于以下任一情形？
├── 股票或债券在公开市场交易
├── 金融机构或具有金融性质的企业
├── 企业集团内的母公司或子公司
└── 年应征增值税销售额 > 500万元（一般纳税人）
│
├── 是 → 【企业会计准则】
│
└── 否 → 是否符合小企业划型标准？
│
├── 是 → 【小企业会计准则】或自愿选择【企业会计准则】
└── 否 → 【企业会计准则】
两套准则的典型适用场景
| 场景 | 推荐准则 | 原因 |
|---|---|---|
| 年收入 < 500万的小微企业 | 小企业会计准则 | 科目简单、不计提减值、无递延税 |
| 年收入 500万-3000万的成长企业 | 企业会计准则 | 已有一定规模，税务上通常是一般纳税人 |
| 年收入 > 3000万 | 企业会计准则 | 规模以上企业 |
| 有外部融资需求（银行贷款/股权融资） | 企业会计准则 | 银行和投资人通常要求企业准则报表 |
| 有多家子公司或关联公司 | 企业会计准则 | 涉及合并报表 |
| 未来计划上市 | 企业会计准则 | 上市必须用企业准则 |
| 个体工商户/个人独资企业 | 小企业会计准则 | 税务上按经营所得缴个税 |
两套准则核心差异速查
| 维度 | 小企业会计准则 | 企业会计准则 |
|---|---|---|
| 科目数量 | ~66 | ~167 |
| 资产减值 | 不计提 | 计提（坏账/存货跌价/固定资产减值等） |
| 坏账处理 | 直接转销→营业外支出 | 备抵法→信用减值损失 |
| 金融资产 | 成本模式 | 三类（摊余成本/FVOCI/FVTPL） |
| 长期股权投资 | 统一成本法 | 成本法/权益法 |
| 债券折溢价 | 直线法 | 实际利率法 |
| 所得税 | 应付税款法 | 资产负债表债务法（递延所得税） |
| 以前年度差错 | 未来适用法 | 追溯调整法 |
| 融资租赁 | 付款总额入账 | 使用权资产+租赁负债 |
| 资本公积 | 仅资本溢价 | 资本溢价+其他资本公积 |
| 财务报表 | 三表一注 | 四表一注（含所有者权益变动表） |
| 合并报表 | 不涉及 | 母公司需编制 |
转换规则
- 已执行企业会计准则的企业 → 不能转回小企业会计准则
- 现在用小企业准则的企业 → 可以自愿升级为企业会计准则
- 首次执行日：需要追溯调整期初数，工作量较大
本技能包中的对应关系
不同技能内部标注了两种准则的版本：
| Skill | 小企业版 | 企业准则版 |
|---|---|---|
chart-of-accounts |
66 科目 | 167 科目 |
journal-entry |
通用（注意小企业无准备金科目） | 通用 |
profit-loss |
简化利润表 | 完整利润表（+资产减值/信用减值/公允价值变动） |
balance-sheet |
简化资产负债表 | 完整资产负债表（+递延税/投资性房地产等） |
income-tax |
应付税款法 | 资产负债表债务法 |
month-end-close |
简化结账 | 完整结账（+减值测试等） |
vat-accounting |
通用（按纳税人类型区分） | 通用（按纳税人类型区分） |
判断输出
使用本技能时，先输出判断结论：
📋 会计准则选择判断
════════════════════════════════════
企业基本信息：
年收入规模：________ 元
从业人数：__________ 人
资产总额：__________ 元
增值税纳税人类型：□ 小规模纳税人 □ 一般纳税人
是否涉及公开市场：□ 是 □ 否
是否有外部融资需求：□ 是 □ 否
────────────────────────────────────
判断结论：适用【企业会计准则】
理由：年收入超过500万元/为一般纳税人/有外部融资需求
后续所有记账理账请使用【企业会计准则】版本。
════════════════════════════════════
What this file has done since we first saw it
Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.
- 12d ago First seen · 102 lines · 57 tokens per session scan A ef9bb27ce338
accounting-framework is a skill published in the GitHub repository kylin985ti/china-accounting-skills (56 stars, last pushed 18d ago), licensed MIT. It adds 57 tokens to every session and 1,318 once invoked, about $0.0003 per session on Opus 5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-30.
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