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 audit-adjustmentsgit 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/audit-adjustments)<a href="https://agentmods.dev/skills/kylin985ti/china-accounting-skills/audit-adjustments"><img src="https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/audit-adjustments/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/audit-adjustments"><img src="https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/audit-adjustments.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 | $0.00061 | $0.02248 |
| Opus 5 | $0.00030 | $0.01124 |
| Sonnet 5 | $0.00012 | $0.00450 |
| Haiku 4.5 | $0.00006 | $0.00225 |
Grade A, and why
audit-adjustments 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 13d 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 — 174 lines — stays where its author put it; the contents beside it link to each section on GitHub.
审计调整分录
概述
审计过程中发现的问题需要通过调整分录来纠正。这个技能帮助编写规范的审计调整分录，区分三种调整类型，并汇编成审计差异汇总表和试算平衡表。
三类调整
| 类型 | 说明 | 是否调账 | 适用场景 |
|---|---|---|---|
| 重分类调整 | 会计核算正确，但报表分类不符准则 | 只调表不调账 | 应收贷方→预收、应付借方→预付等 |
| 账项调整 | 会计核算存在错报 | 调表也调账 | 跨期收入、少提折旧、漏记费用等 |
| 跨年滚调 | 上期调整未入账，本期需延续 | 通过年初未分配利润 | 去年发现的问题客户没改 |
一、重分类调整
常见重分类
| 场景 | 调整分录 |
|---|---|
| 应收账款贷方余额 | 借：应收账款 / 贷：预收账款 |
| 应付账款借方余额 | 借：预付账款 / 贷：应付账款 |
| 其他应收款贷方余额 | 借：其他应收款 / 贷：其他应付款 |
| 长期借款一年内到期 | 借：长期借款 / 贷：一年内到期的非流动负债 |
| 固定资产清理无余额 | 如有余额→分析后重分类 |
重分类调整的特点是借贷方都是资产负债表科目，不影响利润。
二、账项调整
收入相关
| 场景 | 调整分录 |
|---|---|
| 提前确认收入 | 借：营业收入 / 贷：应收账款（同时调成本） |
| 延迟确认收入 | 借：应收账款 / 贷：营业收入（同时补成本） |
| 虚增收入 | 借：营业收入 / 贷：应收账款（反向冲销） |
成本费用相关
| 场景 | 调整分录 |
|---|---|
| 少提折旧 | 借：管理费用/制造费用 — 折旧费 / 贷：累计折旧 |
| 多提折旧 | 借：累计折旧 / 贷：管理费用/制造费用 — 折旧费 |
| 费用跨期（应计未计） | 借：管理费用/销售费用 / 贷：应付账款 |
| 费用跨期（不应计已计） | 借：预付账款 / 贷：管理费用/销售费用 |
| 固定资产错计费用 | 借：固定资产 / 贷：管理费用（同时补提折旧） |
资产减值/损失
小企业会计准则下不计提减值准备，坏账和存货损失直接计入营业外支出。
| 场景 | 调整分录 |
|---|---|
| 坏账转销（小企业） | 借：营业外支出 / 贷：应收账款 |
| 存货盘亏（小企业） | 借：营业外支出 / 贷：库存商品 |
| 固定资产报废（小企业） | 借：固定资产清理 / 借：累计折旧 / 贷：固定资产 → 清理损失转营业外支出 |
税金相关
| 场景 | 调整分录 |
|---|---|
| 少计增值税 | 借：营业收入 / 贷：应交税费 — 应交增值税（小规模） |
| 少计所得税 | 借：所得税费用 / 贷：应交税费 — 应交企业所得税 |
往来科目
| 场景 | 调整分录 |
|---|---|
| 应付账款未入账 | 借：库存商品/管理费用 / 贷：应付账款 |
| 其他应付款未入账 | 借：管理费用 / 贷：其他应付款 |
三、跨年滚调
核心原理
当上年审计调整客户没有入账时，本年度需要延续：
- 替换损益类科目为"年初未分配利润"——因为上年损益已经结转到未分配利润了
- 资产负债表科目保持不变——账上余额仍然不对，需要继续调整
示例
上年度（2025年）审计发现少提折旧10,000元：
调整分录（2025）：借：管理费用 10,000 / 贷：累计折旧 10,000
→ 客户未入账
本年度（2026年）滚调：
借：年初未分配利润 10,000
贷：累计折旧 10,000
解释：
• 累计折旧仍然是资产类科目，余额仍然需要调整
• 管理费用已随上年结账转入未分配利润，所以替换为"年初未分配利润"
滚调规则
| 原调整中的科目类型 | 滚调处理 |
|---|---|
| 损益类（收入/成本/费用等） | 全部替换为年初未分配利润（借贷方均替换） |
| 资产负债类 | 保持原科目和方向不变 |
| 如涉及权益类 | 保持原科目（利润分配相关除外，统一用未分配利润） |
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.
- 13d ago First seen · 174 lines · 61 tokens per session scan A a10980168a99
audit-adjustments is a skill published in the GitHub repository kylin985ti/china-accounting-skills (56 stars, last pushed 18d ago), licensed MIT. It adds 61 tokens to every session and 2,248 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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