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 revenue-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/revenue-audit)<a href="https://agentmods.dev/skills/kylin985ti/china-accounting-skills/revenue-audit"><img src="https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/revenue-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/revenue-audit"><img src="https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/revenue-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 | $0.00079 | $0.02388 |
| Opus 5 | $0.00039 | $0.01194 |
| Sonnet 5 | $0.00016 | $0.00478 |
| Haiku 4.5 | $0.00008 | $0.00239 |
Grade A, and why
revenue-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 — 203 lines — stays where its author put it; the contents beside it link to each section on GitHub.
收入实质性程序
概述
CAS 1141 假定收入确认存在由于舞弊导致的特别风险。这意味着收入审计不能只做分析程序——必须包含细节测试。本技能提供收入审计的完整程序，重点识别虚增收入、跨期调节收入和藏匿收入三种常见舞弊模式。
审计目标
| 认定 | 目标 |
|---|---|
| 发生 | 记录的收入是真实发生的 |
| 完整性 | 所有该记的收入都已入账 |
| 准确性 | 收入金额正确 |
| 截止 | 收入记录在正确的会计期间 |
程序一：实质性分析程序
1.1 收入趋势分析
📊 收入月度趋势分析
════════════════════════════════════
月份 本期收入 去年同期 同比变化 备注
────────────────────────────────────────────────
1月 80,000 70,000 +14.3%
2月 65,000 55,000 +18.2%
3月 90,000 85,000 +5.9%
4月 75,000 80,000 -6.2%
5月 150,000 95,000 +57.9% ⚠⚠ 异常
────────────────────────────────────────────────
⚠ 5月收入异常增长 57.9%：
→ 是什么原因？大单？促销活动？还是集中开票？
→ 如果是大单：检查合同是否真实、发货是否完成
→ 如果是集中开票：检查是否有提前确认收入的风险
1.2 毛利率分析
📊 月度毛利率趋势
════════════════════════════════════
月份 毛利率 平均毛利率 偏离
────────────────────────────────────────
1月 42% 40% +2%
2月 40% 40% 0%
3月 39% 40% -1%
4月 38% 40% -2%
5月 55% 40% +15% ⚠⚠ 异常
⚠ 5月毛利率异常高达55%：
→ 是高毛利产品占比突然增加？还是少转了成本？
→ 结合收入异常增长：可能是虚增收入但忘了同步虚增成本
1.3 应收账款回款匹配
| 分析 | 计算 | 预警 |
|---|---|---|
| 收入增速 vs 应收增速 | 比较 | 应收增速远快于收入→可能虚增收入或回款变差 |
| 回款率 | 本期回款/期初应收+本期收入 | 下降→收入质量变差 |
| 大额应收期后回款 | 逐笔检查 | 如果期末大额应收期后一直没回款→可能是虚增 |
程序二：收入确认政策检查（五步法）
新收入准则（2017年修订）要求按"五步法"确认收入：
| 步骤 | 内容 | 审计检查点 |
|---|---|---|
| 第一步 | 识别与客户订立的合同 | 合同是否经双方签署？是否有商业实质？ |
| 第二步 | 识别履约义务 | 一项还是多项？是否需要分拆？ |
| 第三步 | 确定交易价格 | 价格是否合理？有无可变对价？ |
| 第四步 | 分摊交易价格 | 单独售价是否合理？ |
| 第五步 | 在履约时确认收入 | 时点 or 时段？这是截止测试的关键 |
常见问题
| 问题 | 举例 |
|---|---|
| 时点确认变成了时段确认 | 发货就确认收入，但合同约定客户验收才算完成 |
| 时段确认变成了时点确认 | SaaS年费一次性确认，应该分期确认 |
| 未满足履约义务就确认 | 货发出了但安装调试未完成 |
| 代理收入按总额确认 | 平台只收佣金，却把流水当收入确认 |
程序三：截止测试（最重要）
采用双方向截止测试：
方向一：从账簿到凭证（测试高估/多记）
📋 收入截止测试 — 账簿→凭证（防多记）
索引号：ZR-4
选取样本：资产负债表日前后各5笔收入分录
日期 凭证号 客户 金额 发货日期 是否跨期
───────────────────────────────────────────────────────────
5月28日 转045 A公司 50,000 5月28日 ✅ 正确
5月31日 转049 B公司 30,000 6月2日 ⚠ 提前确认
6月1日 转002 C公司 20,000 5月30日 ⚠ 延迟确认
6月3日 转005 D公司 40,000 6月3日 ✅ 正确
───────────────────────────────────────────────────────────
转049(B公司): 5月31日确认收入但6月2日才发货
→ 应调减5月收入 30,000，调减成本对应部分
→ 借：营业收入 30,000 / 贷：应收账款 30,000
转002(C公司): 5月30日已发货，6月1日才确认收入
→ 应调增5月收入 20,000
→ 借：应收账款 20,000 / 贷：营业收入 20,000
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.
- 12d ago First seen · 203 lines · 79 tokens per session scan A 93bcdd059155
revenue-audit is a skill published in the GitHub repository kylin985ti/china-accounting-skills (56 stars, last pushed 18d ago), licensed MIT. It adds 79 tokens to every session and 2,388 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.
Other skills, from other repositories
expense-review-policy
Review invoices and contracts against accounts-payable policy before human approval.
kyc-doc-parse
Parse an investor or client onboarding packet into structured KYC fields — identity, ownership, control, source of funds, and document inventory. Use as the first step of KYC screening; output feeds the rules engine.
audit-support
Support SOX 404 compliance with control testing methodology, sample selection, and documentation standards. Use when generating testing workpapers, selecting audit samples, classifying control deficiencies, or preparing for internal or external audits.
fiscaliste
Fiscaliste IA pour la fiscalité personnelle des particuliers français : optimisation et déclaration de l'impôt sur le revenu, IFI, revenus du capital, revenus fonciers, equity salarial, crypto-actifs et PER. Couvre le calcul de l'IR (barème, quotient familial, décote, PAS, CEHR, revenus exceptionnels), la déclaration…
regulatory-analysis
Analyzes documents and processes against FINRA, SEC, Federal Reserve, and CFPB regulatory frameworks. Identifies compliance gaps, classifies findings by severity, and recommends remediation. Use when performing compliance audits, regulatory reviews, gap analyses, or verifying policy adherence to financial regulations.
subcontractor-payment-tracker
Track subcontractor payments, lien waivers, and compliance. Manage payment schedules and documentation.