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 inventory-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/inventory-audit)<a href="https://agentmods.dev/skills/kylin985ti/china-accounting-skills/inventory-audit"><img src="https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/inventory-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/inventory-audit"><img src="https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/inventory-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 | $0.00068 | $0.02024 |
| Opus 5 | $0.00034 | $0.01012 |
| Sonnet 5 | $0.00014 | $0.00405 |
| Haiku 4.5 | $0.00007 | $0.00202 |
Grade A, and why
inventory-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 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 — 184 lines — stays where its author put it; the contents beside it link to each section on GitHub.
存货实质性程序
概述
存货在很多中小企业中占总资产的30%-60%，而且容易发生损耗、过期、计价错误。本技能依据 CAS 1311（存货监盘）和中注协问题解答第3号，提供完整审计程序。
审计目标
| 认定 | 目标 |
|---|---|
| 存在 | 账上的存货确实存在 |
| 完整性 | 所有的存货都已入账 |
| 计价 | 存货计价方法正确且一致 |
| 权利 | 存货归被审计单位所有 |
程序一：存货监盘（核心程序）
CAS 1311 要求 CPA 必须在存货盘点现场观察被审计单位的盘点，并适当抽盘。
准备工作
| 步骤 | 内容 |
|---|---|
| 1 | 获取被审计单位的盘点计划，评价其合理性 |
| 2 | 了解存货的内容、性质、数量和存放地点 |
| 3 | 对于多处存放的存货，考虑是否同时进行盘点 |
| 4 | 对于第三方保管的存货，安排函证或现场观察 |
现场监盘
📋 存货监盘记录表
索引号：ZF-3
盘点日期：2026年5月31日 盘点地点：主仓库
一、观察被审计单位的盘点
□ 是否按盘点计划执行？ ✅
□ 存货是否停止流动？ ✅（已暂停发货）
□ 是否准确记录盘点结果？ ✅
□ 盘点标识是否完整？ ✅
二、抽盘（双方向）
从盘点表→实物（测试存在性）：
盘点表记录 抽盘结果 差异
A商品 100件 A商品 100件 0 ✅
B商品 200件 B商品 198件 -2 ⚠ 调查
C商品 50件 C商品 50件 0 ✅
从实物→盘点表（测试完整性）：
实物观察 盘点表记录 差异
角落堆D商品 盘点表无记录 ⚠ 遗漏
三、关注项目
□ 毁损/陈旧/过时存货：
发现B商品2件包装破损
发现E商品已过保质期（标注为正常库存 ⚠）
□ 代管存货：
确认XX寄存的F商品 30件——非本单位存货
四、盘点日 vs 报表日差异
盘点日为报表日 ✅ （无需倒轧）
监盘结论：
总体满意，但存在以下问题：
1. B商品少2件——盘亏，调整至营业外支出
2. D商品未入盘点表——盘盈，调整至营业外收入
3. E商品过期未处理——需作为损失处理
════════════════════════════════════
盘点日不是报表日的处理
如果盘点日 ≠ 资产负债表日，需要倒轧：
报表日存货 = 盘点日存货 + 报表日至盘点日采购入库 - 报表日至盘点日销售出库
程序二：计价测试
| 测试内容 | 方法 |
|---|---|
| 存货计价方法 | 确认方法（先进先出/加权平均/个别计价），检查是否一贯运用 |
| 采购价格 | 选取样本，比较账面单价与最近采购发票单价 |
| 结转成本 | 抽查销售出库的计价是否正确 |
计价测试示例
📋 存货计价测试表
索引号：ZF-4
采用方法：月末一次加权平均法
A商品：
期初 100件 × 10元 = 1,000
5月购入 200件 × 12元 = 2,400
加权平均单价 = (1,000+2,400) / 300 = 11.33元/件
账面结转成本单价：11.33元 ✅
B商品：
期初 50件 × 50元 = 2,500
5月购入 150件 × 55元 = 8,250
加权平均单价 = (2,500+8,250) / 200 = 53.75元/件
账面结转成本单价：55元 ⚠ （多转了成本！）
→ 应调减主营业务成本 = (55-53.75) × 销量
程序三：存货跌价准备 / 损失检查
小企业会计准则（直接转销法）
小企业不计提跌价准备，但对毁损、过期、盘亏的存货应处理：
借：营业外支出
贷：库存商品/原材料等
审计关注：是否存在应处理而未处理的毁损/过期存货？
企业会计准则（计提跌价准备）
按成本与可变现净值孰低法，重新计算应计提的跌价准备：
| 存货 | 成本 | 可变现净值 | 应提准备 | 账面已提 | 差异 |
|---|---|---|---|---|---|
| X商品 | 10,000 | 8,000 | 2,000 | 0 | +2,000 |
程序四：截止测试
防止跨期——确保存货和对应的收入/成本记录在相同会计期间：
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 · 184 lines · 68 tokens per session scan A 3f9db09af8de
inventory-audit is a skill published in the GitHub repository kylin985ti/china-accounting-skills (56 stars, last pushed 18d ago), licensed MIT. It adds 68 tokens to every session and 2,024 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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