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 coa-referencegit 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/coa-reference)<a href="https://agentmods.dev/skills/kylin985ti/china-accounting-skills/coa-reference"><img src="https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/coa-reference/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/coa-reference"><img src="https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/coa-reference.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 | $0.00058 | $0.03526 |
| Opus 5 | $0.00029 | $0.01763 |
| Sonnet 5 | $0.00012 | $0.00705 |
| Haiku 4.5 | $0.00006 | $0.00353 |
Grade A, and why
coa-reference 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 11d 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 — 218 lines — stays where its author put it; the contents beside it link to each section on GitHub.
会计科目表完整速查
数据来源：财会[2006]3号《企业会计准则——应用指南》附件 + 财会[2011]17号《小企业会计准则》附件，结合新准则修订。
速查模式
本表提供三种查询方式：
- 按类别查 — 查看某一类所有科目（资产/负债/权益/成本/损益）
- 按编号查 — 快速定位某个科目编号对应什么科目
- 按差异查 — 只看企业准则有但小企业没有的科目
一、完整科目双向对照表
标记说明
- ✅ = 两套准则都有
- ➕ = 仅企业会计准则有（小企业没有）
- 🔵 = 金融/保险/证券专用
资产类
| 编号 | 科目名称 | 小企业 | 企业准则 | 备注 |
|---|---|---|---|---|
| 1001 | 库存现金 | ✅ | ✅ | |
| 1002 | 银行存款 | ✅ | ✅ | |
| 1003 | 存放中央银行款项 | — | 🔵 | 银行专用 |
| 1011 | 存放同业 | — | 🔵 | 银行专用 |
| 1012 | 其他货币资金 | ✅ | ✅ | 含支付宝/微信商户余额 |
| 1021 | 结算备付金 | — | 🔵 | 证券专用 |
| 1031 | 存出保证金 | — | 🔵 | 证券专用 |
| 1101 | 交易性金融资产 | — | ➕ | 公允价值计量 |
| 1111 | 买入返售金融资产 | — | 🔵 | |
| 1121 | 应收票据 | ✅ | ✅ | |
| 1122 | 应收账款 | ✅ | ✅ | 企业准则需减坏账准备后列报 |
| 1123 | 预付账款 | ✅ | ✅ | |
| 1131 | 应收股利 | ✅ | ✅ | |
| 1132 | 应收利息 | ✅ | ✅ | |
| 1221 | 其他应收款 | ✅ | ✅ | |
| 1231 | 坏账准备 | — | ➕ | 预期信用损失的备抵科目 |
| 1301-1304 | (贷款相关科目) | — | 🔵 | 银行专用 |
| 1321 | 代理业务资产 | — | 🔵 | |
| 1401 | 材料采购 | — | ➕ | 计划成本法 |
| 1402 | 在途物资 | ✅ | ✅ | 实际成本法 |
| 1403 | 原材料 | ✅ | ✅ | |
| 1404 | 材料成本差异 | — | ➕ | 计划成本法 |
| 1405 | 库存商品 | ✅ | ✅ | |
| 1406 | 发出商品 | — | ➕ | 未满足收入确认条件 |
| 1407 | 商品进销差价 | ✅ | ✅ | 零售业专用 |
| 1408 | 委托加工物资 | ✅ | ✅ | |
| 1411 | 周转材料 | ✅ | ✅ | |
| 1471 | 存货跌价准备 | — | ➕ | 备抵科目 |
| 1501 | 债权投资 | — | ➕ | 摊余成本计量 |
| 1502 | 债权投资减值准备 | — | ➕ | 备抵科目 |
| 1503 | 其他债权投资 | — | ➕ | FVOCI |
| 1504 | 其他权益工具投资 | — | ➕ | 指定FVOCI |
| 1511 | 长期股权投资 | ✅(成本法) | ✅(成本法+权益法) | |
| 1512 | 长期股权投资减值准备 | — | ➕ | |
| 1521 | 投资性房地产 | — | ➕ | 可选公允价值模式 |
| 1522 | 投资性房地产累计折旧 | — | ➕ | |
| 1523 | 投资性房地产减值准备 | — | ➕ | |
| 1531 | 长期应收款 | — | ➕ | 融资租赁等 |
| 1532 | 未实现融资收益 | — | ➕ | 备抵科目 |
| 1601 | 固定资产 | ✅ | ✅ | |
| 1602 | 累计折旧 | ✅ | ✅ | |
| 1603 | 固定资产减值准备 | — | ➕ | 不可转回 |
| 1604 | 在建工程 | ✅ | ✅ | |
| 1605 | 工程物资 | ✅ | ✅ | |
| 1606 | 固定资产清理 | ✅ | ✅ | |
| 1701 | 无形资产 | ✅ | ✅ | |
| 1702 | 累计摊销 | ✅ | ✅ | |
| 1703 | 无形资产减值准备 | — | ➕ | 不可转回 |
| 1711 | 商誉 | — | ➕ | 仅合并层面 |
| 1712 | 商誉减值准备 | — | ➕ | 每年测试，不可转回 |
| 1801 | 长期待摊费用 | ✅ | ✅ | |
| 1811 | 递延所得税资产 | — | ➕ | 可抵扣暂时性差异 |
| 1901 | 待处理财产损溢 | ✅ | ✅ |
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.
- 11d ago First seen · 218 lines · 58 tokens per session scan A 1e800e6893c1
coa-reference is a skill published in the GitHub repository kylin985ti/china-accounting-skills (56 stars, last pushed 17d ago), licensed MIT. It adds 58 tokens to every session and 3,526 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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