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 payables-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/payables-audit)<a href="https://agentmods.dev/skills/kylin985ti/china-accounting-skills/payables-audit"><img src="https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/payables-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/payables-audit"><img src="https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/payables-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 | $0.00074 | $0.02011 |
| Opus 5 | $0.00037 | $0.01006 |
| Sonnet 5 | $0.00015 | $0.00402 |
| Haiku 4.5 | $0.00007 | $0.00201 |
Grade A, and why
payables-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 — 162 lines — stays where its author put it; the contents beside it link to each section on GitHub.
应付账款实质性程序
概述
应付账款审计与应收账款不同——完整性风险远大于存在性风险。企业天然倾向于多记应收、少记应付。因此应付账款的审计重点是"有没有该记没记的负债"。
审计目标
| 认定 | 目标 | 重要性 |
|---|---|---|
| 完整性 | 所有的应付都已入账 | ⭐⭐⭐ 最高 |
| 存在 | 应付账款是真实的 | ⭐⭐ |
| 计价 | 金额正确 | ⭐⭐ |
| 权利 | 确认是否真的欠这么多 | ⭐ |
程序一：获取明细表并分析
📋 应付账款明细表
索引号：ZL-2
截止日：2026年5月31日
供应商 期末余额 性质 账龄 本期采购额
──────────────────────────────────────────────────────────
M材料公司 120,000 材料款 1年内 450,000
N设备公司 80,000 设备款 1年内 80,000
P物流公司 35,000 运输费 1-2年 60,000
Q软件公司 25,000 软件服务 6个月内 50,000
──────────────────────────────────────────────────────────
合计 260,000
初步分析：
- P物流公司 35,000 账龄1-2年 → 是否存在争议？
- 应付账款周转天数 = 应付/(日均采购) → 与行业比较是否合理
程序二：函证
应付账款的函证以完整性为目标——不仅要函证帐面有记录的大额供应商，还要考虑：
- 本期交易金额大但期末余额小的供应商（可能存在未入账的应付）
- 合作频繁的供应商（即使期末余额为零也要考虑）
- 以前年度函证发现过差异的供应商
📋 应付账款函证结果
索引号：ZL-3
供应商 账面余额 函证金额 差异 原因 状态
──────────────────────────────────────────────────────────────
M材料公司 120,000 125,000 +5,000 供应商已开票我方未收到 ⚠
N设备公司 80,000 80,000 0 ✅
P物流公司 35,000 35,000 0 ✅
──────────────────────────────────────────────────────────────
M材料公司差异 +5,000 分析：
供应商称5月28日已开票并发货，我方截至5月31日尚未收到货物
→ 检查入库单：6月2日入库记录
→ 结论：在途物资，时间性差异，无需调整
但建议：补记在途物资 5,000元 + 对应应付暂估
════════════════════════════════════
程序三：未入账负债检查（完整性 — 最重要）
这是应付账款审计中最重要的程序。目标：发现资产负债表日已存在但账面未记录的负债。
检查方法
| 方法 | 具体操作 |
|---|---|
| 期后付款检查 | 检查资产负债表日后1个月内的所有付款记录，追查：该笔付款对应的负债是否在报表日已存在？若是，且未入账→应补记 |
| 未匹配的入库单 | 检查报表日前后未匹配发票的入库单——如果货已收到但发票未到→应暂估入账 |
| 大额费用检查 | 检查是否存在已发生但未付款的费用（水电费、房租、咨询费等） |
| 合同台账检查 | 逐项核对重大合同，看是否有已履行但未付款的合同义务 |
| 律师函/法律费用 | 检查是否有未决诉讼可能产生的潜在负债 |
未入账负债检查表
📋 未入账负债检查表
索引号：ZL-5
检查期间：2026年5月31日 至 6月15日
日期 付款内容 金额 收款方 是否应计入5月?
───────────────────────────────────────────────────────────
6月3日 付5月房租 8,000 房东 ✅ 应补记
6月5日 付5月电费 2,500 供电局 ✅ 应补记
6月8日 付咨询费 20,000 咨询公司 ❌ 6月新签合同
6月10日 付货款 50,000 M公司 📋 已查 5月入库未入账
→ 应补记分录：
借：管理费用 — 房租 8,000
管理费用 — 水电费 2,500
库存商品 50,000
贷：应付账款 60,500
════════════════════════════════════
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 · 162 lines · 74 tokens per session scan A 3260ebe092fb
payables-audit is a skill published in the GitHub repository kylin985ti/china-accounting-skills (56 stars, last pushed 18d ago), licensed MIT. It adds 74 tokens to every session and 2,011 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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