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 chart-of-accountsgit 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/chart-of-accounts)<a href="https://agentmods.dev/skills/kylin985ti/china-accounting-skills/chart-of-accounts"><img src="https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/chart-of-accounts/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/chart-of-accounts"><img src="https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/chart-of-accounts.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 | $0.00079 | $0.06383 |
| Opus 5 | $0.00039 | $0.03191 |
| Sonnet 5 | $0.00016 | $0.01277 |
| Haiku 4.5 | $0.00008 | $0.00638 |
Grade A, and why
chart-of-accounts 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 — 336 lines — stays where its author put it; the contents beside it link to each section on GitHub.
标准会计科目表
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（167科目）。不涉及以上任一情形的小微企业 → 小企业版（66科目）。不确定时默认选企业准则版。已选企业准则后不可转回小企业准则。
- 小企业会计准则（年收入<500万、不涉及公开交易、非金融机构）→ 使用下方"小企业版"
- 企业会计准则（一般纳税人、千万级收入、有融资需求、多子公司）→ 使用下方"企业准则版"
- 详见
accounting-framework获取完整判断流程
版本一：小企业会计准则科目表（66 科目）
一、资产类（借方余额）
| 编号 | 科目名称 | 说明 |
|---|---|---|
| 1001 | 库存现金 | 企业的库存现金 |
| 1002 | 银行存款 | 银行存款（可按银行设明细） |
| 1012 | 其他货币资金 | 外埠存款、银行汇票存款、支付宝/微信商户余额等 |
| 1101 | 短期投资 | ≤1年的股票、债券、基金投资 |
| 1121 | 应收票据 | 商业汇票（银行承兑/商业承兑） |
| 1122 | 应收账款 | 销售商品/提供劳务应收未收款项（按客户设明细） |
| 1123 | 预付账款 | 预付给供应商的货款/服务款 |
| 1131 | 应收股利 | 应收取的股利或利润 |
| 1132 | 应收利息 | 债券投资应收取的利息 |
| 1221 | 其他应收款 | 备用金、押金、员工借款、赔款等 |
| 1401 | 在途物资 | 已付款但未验收入库的物资 |
| 1402 | 原材料 | 库存的各种材料 |
| 1403 | 库存商品 | 库存的外购或自制商品 |
| 1404 | 商品进销差价 | 商品售价与进价的差额（零售业使用） |
| 1405 | 委托加工物资 | 委托外单位加工的物资 |
| 1411 | 周转材料 | 包装物、低值易耗品 |
| 1501 | 长期债券投资 | 持有时间≥1年的债券投资 |
| 1511 | 长期股权投资 | 持有时间≥1年的股权投资（小企业统一用成本法） |
| 1601 | 固定资产 | 使用期限≥1年的有形资产 |
| 1602 | 累计折旧 | 固定资产的累计折旧（贷方余额） |
| 1604 | 在建工程 | 在建的固定资产 |
| 1605 | 工程物资 | 在建工程用物资 |
| 1606 | 固定资产清理 | 出售/报废/毁损的固定资产清理 |
| 1701 | 无形资产 | 专利权、商标权、著作权、软件等 |
| 1702 | 累计摊销 | 无形资产的累计摊销（贷方余额） |
| 1801 | 长期待摊费用 | 已支出但摊销期≥1年的费用 |
| 1901 | 待处理财产损溢 | 盘点中发现的财产盘盈或盘亏 |
二、负债类（贷方余额）
| 编号 | 科目名称 | 说明 |
|---|---|---|
| 2001 | 短期借款 | 期限≤1年的借款 |
| 2201 | 应付票据 | 商业汇票 |
| 2202 | 应付账款 | 采购/接受劳务应付未付款项 |
| 2203 | 预收账款 | 预收客户的货款/服务款 |
| 2211 | 应付职工薪酬 | 工资、奖金、社保、公积金（计提→发放） |
| 2221 | 应交税费 | 增值税、所得税、城建税等 |
| 2231 | 应付利息 | 应付的借款利息 |
| 2232 | 应付利润 | 应付给投资者的利润 |
| 2241 | 其他应付款 | 押金、暂收款等 |
| 2401 | 递延收益 | 政府补助（与资产相关或补偿以后期间） |
| 2501 | 长期借款 | 期限>1年的借款 |
| 2701 | 长期应付款 | 应付融资租赁款等 |
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 · 336 lines · 79 tokens per session scan A 6b8562e7db05
chart-of-accounts is a skill published in the GitHub repository kylin985ti/china-accounting-skills (56 stars, last pushed 18d ago), licensed MIT. It adds 79 tokens to every session and 6,383 once invoked, about $0.0004 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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