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 fixed-assets-auditgit 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/fixed-assets-audit)<a href="https://agentmods.dev/skills/kylin985ti/china-accounting-skills/fixed-assets-audit"><img src="https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/fixed-assets-audit/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/fixed-assets-audit"><img src="https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/fixed-assets-audit.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 | $0.01585 |
| Opus 5 | $0.00029 | $0.00792 |
| Sonnet 5 | $0.00012 | $0.00317 |
| Haiku 4.5 | $0.00006 | $0.00159 |
Grade A, and why
fixed-assets-audit 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 — 139 lines — stays where its author put it; the contents beside it link to each section on GitHub.
固定资产实质性程序
概述
固定资产通常金额大但交易频次低，审计难度相对较小。重点检查：新增固定资产的资本化是否正确、折旧计提是否准确、处置的会计处理是否恰当。
审计目标
| 认定 | 目标 |
|---|---|
| 存在 | 账上固定资产确实存在 |
| 完整性 | 所有固定资产都已入账 |
| 权利 | 固定资产归被审计单位所有 |
| 计价 | 折旧计提正确，减值测试充分 |
程序一：获取明细表
📋 固定资产明细表
索引号：ZG-2
截止日：2026年5月31日
资产名称 原值 累计折旧 净值 入账日期 月折旧额
──────────────────────────────────────────────────────────────
办公电脑 15,000 3,750 11,250 2025.11 250
打印机 8,000 1,600 6,400 2026.01 133
轿车 200,000 50,000 150,000 2024.06 3,333
厂房 1,000,000 200,000 800,000 2023.01 8,333
──────────────────────────────────────────────────────────────
合计 1,223,000 255,350 967,650
程序二：本期增加检查
| 检查内容 | 方法 |
|---|---|
| 审批 | 有无采购申请和审批单？ |
| 验收 | 有无验收报告？ |
| 发票 | 发票金额与入账金额一致？ |
| 资本化 | 是否将应计入资产的费用费用化了？或反之？ |
小企业容易将固定资产一次性计入费用（不符合准则要求），或把维修费当作固定资产增加处理。
程序三：本期减少检查
| 检查内容 | 方法 |
|---|---|
| 审批 | 是否经适当审批？ |
| 会计处理 | 处置利得/损失是否正确计入？（通过"固定资产清理"科目过渡） |
| 折旧 | 处置当月是否仍计提了折旧？ |
程序四：折旧重新计算
验证：折旧政策是否合理，计算是否正确。
常见折旧参数参考：
| 资产类型 | 折旧年限(会计) | 折旧年限(税法最低) | 残值率 | 月折旧率 |
|---|---|---|---|---|
| 电子设备 | 3-5年 | 3年 | 0%-5% | — |
| 办公家具 | 5年 | 5年 | 0%-5% | — |
| 车辆 | 4-5年 | 4年 | 0%-5% | — |
| 机器设备 | 10年 | 10年 | 0%-5% | — |
| 厂房建筑物 | 20年 | 20年 | 0%-5% | — |
企业可以加速折旧（如双倍余额递减法/年数总和法），但税法上加速折旧需要符合特定条件。
折旧重新计算表
📋 折旧重新计算表
索引号：ZG-4
资产 原值 折旧年限 残值 月折旧额(应) 月折旧额(账面) 差异
──────────────────────────────────────────────────────────────────
办公电脑 15,000 5年 0% 250 250 0 ✅
打印机 8,000 5年 0% 133 133 0 ✅
轿车 200,000 5年 5% 3,167 3,333 +166 ⚠
──────────────────────────────────────────────────────────────────
轿车差异分析：
应提折旧 = 200,000×(1-5%)/5/12 = 3,167
账面计提 = 3,333
差异 = +166/月 → 多提折旧
累计影响（已提24个月）= 166×24 = 3,984
→ 建议调整：借：累计折旧 3,984 / 贷：管理费用 3,984
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 · 139 lines · 58 tokens per session scan A cad82700d229
fixed-assets-audit is a skill published in the GitHub repository kylin985ti/china-accounting-skills (56 stars, last pushed 18d ago), licensed MIT. It adds 58 tokens to every session and 1,585 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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