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 month-end-closegit 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/month-end-close)<a href="https://agentmods.dev/skills/kylin985ti/china-accounting-skills/month-end-close"><img src="https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/month-end-close/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/month-end-close"><img src="https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/month-end-close.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 | $0.03122 |
| Opus 5 | $0.00034 | $0.01561 |
| Sonnet 5 | $0.00014 | $0.00624 |
| Haiku 4.5 | $0.00007 | $0.00312 |
Grade A, and why
month-end-close 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 — 348 lines — stays where its author put it; the contents beside it link to each section on GitHub.
月末结账流程
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（完整七步结账，含减值测试+递延税+公允价值调整）。不涉及以上任一情形的小微企业 → 小企业版（核心五步，跳过企业额外步骤）。不确定时默认选企业准则版。详见
accounting-framework获取完整判断流程。
- 小企业准则 → 执行核心五步 + 跳过标记(企业额外)
- 企业准则 → 执行全部七步
结账流程总览
第一步：计提 — 应提的费用全部提了
第二步：摊销 — 已付的钱摊到这个月
第三步：减值测试 — ⚡企业准则新增：坏账/存货/固定资产/商誉
第四步：公允价值调整 — ⚡企业准则新增：交易性金融资产等
第五步：递延所得税 — ⚡企业准则新增：暂时性差异确认
第六步：结转 — 成本归集 + 损益→本年利润
第七步：对账结账 — 核对→锁账
第一步：计提（两版通用）
1.1 计提本月工资
借：管理费用/销售费用/制造费用 — 工资
贷：应付职工薪酬 — 工资
1.2 计提社保公积金（单位部分）
借：管理费用/销售费用/制造费用 — 社保/公积金
贷：应付职工薪酬 — 社保/公积金
1.3 计提水电/房租/物业费（已使用未付款）
借：管理费用/制造费用
贷：应付账款/其他应付款
1.4 计提借款利息
借：财务费用 — 利息支出
贷：应付利息
1.5 计提增值税附加税
借：税金及附加
贷：应交税费 — 应交城市维护建设税
应交税费 — 应交教育费附加
应交税费 — 应交地方教育附加
第二步：摊销（两版通用）
2.1 计提本月折旧
借：管理费用/制造费用/销售费用 — 折旧费
贷：累计折旧
2.2 计提无形资产摊销
借：管理费用 — 无形资产摊销
贷：累计摊销
2.3 摊销长期待摊费用
借：管理费用/销售费用
贷：长期待摊费用
第三步：减值测试（⚡企业准则新增）
小企业跳过此步（不执行减值测试）。
3.1 应收账款 — 预期信用损失测试
评估应收账款的可收回情况：
- 按账龄分组估算预期损失率
- 对单项金额重大的客户单独测试
- 与上期对比，调整坏账准备余额
借：信用减值损失 （差额，可能是借方也可能是贷方）
贷：坏账准备
3.2 存货 — 可变现净值测试
检查存货是否贬值：
- 市价持续下跌
- 产品更新换代导致过时
- 毁损、全部或部分陈旧
需要计提：
借：资产减值损失
贷：存货跌价准备
3.3 其他资产减值迹象检查
- 固定资产：停产、闲置、技术淘汰？→如果减值，通过"资产减值损失"
- 在建工程：项目停建？市场变化？
- 无形资产：技术落后？法律保护到期？
- 商誉：每年至少测试一次，无论有无减值迹象
⚠ 长期资产减值损失一经确认不得转回（存货跌价可以转回）。
第四步：公允价值调整（⚡企业准则新增）
小企业跳过此步。
4.1 交易性金融资产按市价调整
如果持有的股票/基金/理财产品市价变动：
涨了 → 借：交易性金融资产 / 贷：公允价值变动损益
跌了 → 借：公允价值变动损益 / 贷：交易性金融资产
4.2 投资性房地产（公允价值模式）
如果选择公允价值模式计量投资性房地产，每期末按市场价调整。
第五步：递延所得税（⚡企业准则新增）
小企业跳过此步。
5.1 计算当期暂时性差异
根据第三步减值测试结果和折旧税法差异，重新计算：
📋 递延所得税月末确认表
一、递延所得税资产计算
可抵扣暂时性差异项目 金额 税率 应确认递延所得税资产
────────────────────────────────────────────────────────────────
坏账准备 50,000 25% 12,500
存货跌价准备 20,000 25% 5,000
可抵扣亏损(如有) 0 25% 0
────────────────────────────────────────────────────────────────
应确认递延所得税资产合计 17,500
减：期初已确认递延所得税资产 12,000
本期增加/(减少) 5,500
二、递延所得税负债计算
应纳税暂时性差异项目 金额 税率 应确认递延所得税负债
────────────────────────────────────────────────────────────────
税法折旧快于会计折旧 100,000 25% 25,000
────────────────────────────────────────────────────────────────
本期增加/(减少) 25,000
分录：
借：递延所得税资产 5,500
所得税费用 19,500 (25,000 - 5,500)
贷：递延所得税负债 25,000
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 · 348 lines · 68 tokens per session scan A 22ee94573e63
month-end-close 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 3,122 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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