balance-sheet

balance-sheet is a skill for Claude Code from kylin985ti/china-accounting-skills. It costs 67 tokens per session (3,151 once invoked), scanned A, original, MIT.

A generator for balance sheets that follow Chinese accounting standards. A balance sheet lists a company’s assets, liabilities, and owners’ equity, and the generated totals must balance.

In plain words
What is it for?
Use it to prepare a Chinese-format balance sheet for a small business or larger enterprise and verify that assets equal liabilities plus owners’ equity.
Why use it?
It helps choose between simplified small-business reporting and the fuller enterprise version. The fuller version can cover items such as deferred tax, goodwill, right-of-use assets, and investment property when applicable.

Skill for Claude Code

Written for Claude Code: shipped in a Claude Code plugin.

Part of the china-accounting plugin — 25 skills shipped together

Good fit Use it to prepare a Chinese-format balance sheet for a small business or larger enterprise and verify that assets equal liabilities plus owners’ equity.

Compare 6 skills from other repositories ↓
Install with agentmods
npx agentmods add skills/kylin985ti/china-accounting-skills/balance-sheet
Install

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.

Any agent
npx skills add kylin985ti/china-accounting-skills --skill balance-sheet
Clone the repo
git clone --depth 1 https://github.com/kylin985ti/china-accounting-skills

Made for: Claude Code.

Or install china-accounting, the plugin that ships this one along with the rest of its 25 skills.

Wrote 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.

agentmods badge for balance-sheet

README.md
[![agentmods](https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/balance-sheet/github.svg)](https://agentmods.dev/skills/kylin985ti/china-accounting-skills/balance-sheet)
Your own site
<a href="https://agentmods.dev/skills/kylin985ti/china-accounting-skills/balance-sheet"><img src="https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/balance-sheet/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.

agentmods 80×15 button for balance-sheet

Your own site · 80×15
<a href="https://agentmods.dev/skills/kylin985ti/china-accounting-skills/balance-sheet"><img src="https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/balance-sheet.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 67 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 3,151 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. A grade says what 26 rules found in the file — not that it is safe. Third-party audits
  • NVIDIA SkillSpector pass 7 Sept 2026
How audits are shown
Origin original No closer match found in the catalogue.
Token cost

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.

ModelPer sessionOnce invoked
Fable 5.1 $0.00067 $0.03151
Opus 5 $0.00034 $0.01576
Sonnet 5 $0.00013 $0.00630
Haiku 4.5 $0.00007 $0.00315

Measured 12d ago against content hash 922d1e0c10d6, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-12, from the pricing page.

Security

Grade A, and why

balance-sheet 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.

business/balance-sheet/SKILL.md · 190 lines

How it starts

The opening of the file, as written. The whole thing — 190 lines — stays where its author put it; the contents beside it link to each section on GitHub.

资产负债表生成

使用前必读

根据企业实际情况选择对应版本:

快速判断:一般纳税人 / 年收入≥500万 / 有融资需求 / 多子公司 / 计划上市 → 企业准则版(完整资产负债表,含递延税/商誉/使用权资产/投资性房地产等)。不涉及以上任一情形的小微企业 → 小企业版(简化资产负债表)。不确定时默认选企业准则版。详见 accounting-framework 获取完整判断流程。


版本一:小企业会计准则资产负债表

                           资 产 负 债 表
编制单位:[公司名称]                2026年5月31日    单位:人民币元

┌────────────────────────────┬────────────┬──────────────────────────┬────────────┐
│           资  产           │  期末余额  │      负债和所有者权益    │  期末余额  │
├────────────────────────────┼────────────┼──────────────────────────┼────────────┤
│ 流动资产:                │            │ 流动负债:              │            │
│   货币资金                │            │   短期借款              │            │
│   短期投资                │            │   应付票据              │            │
│   应收票据                │            │   应付账款              │            │
│   应收账款                │            │   预收账款              │            │
│   预付账款                │            │   应付职工薪酬          │            │
│   应收股利                │            │   应交税费              │            │
│   应收利息                │            │   应付利息              │            │
│   其他应收款              │            │   应付利润              │            │
│   存货                    │            │   其他应付款            │            │
│   其他流动资产            │            │   其他流动负债          │            │
│  流动资产合计             │            │  流动负债合计           │            │
│                            │            │                          │            │
│ 非流动资产:              │            │ 非流动负债:            │            │
│   长期债券投资            │            │   长期借款              │            │
│   长期股权投资            │            │   长期应付款            │            │
│   固定资产                │            │   递延收益              │            │
│   减:累计折旧            │            │  非流动负债合计         │            │
│   固定资产账面价值        │            │                          │            │
│   在建工程                │            │  负债合计               │            │
│   工程物资                │            │                          │            │
│   固定资产清理            │            │ 所有者权益:            │            │
│   无形资产                │            │   实收资本              │            │
│   减:累计摊销            │            │   资本公积              │            │
│   无形资产账面价值        │            │   盈余公积              │            │
│   长期待摊费用            │            │   未分配利润            │            │
│   其他非流动资产          │            │  所有者权益合计         │            │
│  非流动资产合计           │            │                          │            │
│                            │            │                          │            │
│  资产总计                 │            │  负债和所有者权益总计   │            │
└────────────────────────────┴────────────┴──────────────────────────┴────────────┘

Read the full file on GitHub · 190 lines

Changes

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.

  1. 12d ago First seen · 190 lines · 67 tokens per session scan A 922d1e0c10d6

Subscribe to this mod's changes

balance-sheet is a skill published in the GitHub repository kylin985ti/china-accounting-skills (56 stars, last pushed 18d ago), licensed MIT. It adds 67 tokens to every session and 3,151 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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