mcpField
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china-accrual-schedule

china-accrual-schedule

github.com/jwangkunData & databases87571 installsUpdated 6w ago
Repository

About china-accrual-schedule

A financial analysis skill for building accrual schedules for A-share companies, intended for analysis and audit preparation. It tracks revenue, expense, and other accruals over time, with accrual-quality checks grounded in Chinese accounting standards.

Key features

  1. 01Identify revenue and expense accruals
  2. 02Track accruals monthly or quarterly
  3. 03Calculate ratios and flag risks
  4. 04Cover China-specific accounting items
  5. 05Review period-end accruals

Use cases

  1. 01Organize period-by-period accrual details
  2. 02Check divergence between receivables and revenue growth
  3. 03Prepare period-end accrual reviews for audits

MCP support

The skill describes obtaining financial data through iFind MCP or AkShare MCP, with data-source modes controlled by an environment variable.

Install

Copy the command and run it in a terminal.

$npx skills add https://github.com/jwangkun/claude-for-financial-services-cn --skill china-accrual-schedule

After installing, type/china-accrual-schedulein Claude Code to confirm it loaded.

Details

From the project README

china-accrual-schedule

Purpose

Build A股应计项目时间表 — comprehensive accrual schedules for financial analysis and audit preparation.

Data Sources

Primary: iFind MCP (Tier-1 付费) / AkShare MCP (Tier-2 免费备选)
get_financials(ticker, "income")     → Revenue, expenses
get_financials(ticker, "balance")    → Working capital accounts
Secondary Sources
  • 巨潮 — annual/quarterly reports
  • 审计报告 — accrual methodology

Workflow

Step 1: Identify Accrual Items

Revenue accruals:

ItemDescriptionTypical Items
预收账款 (Deferred revenue)Advance from customersPrepayments, deposits
应收账款 (Accounts receivable)Revenue recognized, not yet collectedTrade receivables
合同负债 (Contract liabilities)New CAS term for prepaymentsContract-based
应收票据 (Notes receivable)Commercial acceptance/bank billsBills from customers

Expense accruals:

ItemDescriptionTypical Items
应付账款 (Accounts payable)Expenses incurred, not yet paidTrade payables
应付职工薪酬 (Accrued salaries)Year-end bonus, unpaid wagesBonus accruals
应付利息 (Accrued interest)Interest on loans, bondsInterest payable
预计负债 (Provisions)Estimated obligationsWarranty, litigation
递延收益 (Deferred income)Government grantsSubsidy income
预提费用 (Accrued expenses)General accrualsUtilities, rent

Other accruals:

ItemDescription
应交税费 (Taxes payable)Income tax, VAT, surcharges
应付股利 (Dividends payable)Declared but unpaid
其他应付款 (Other payables)Miscellaneous
Step 2: Build Accrual Schedule

Monthly/quarterly accrual tracking:

Accrual ItemJanFeb...Q1Q2Q3Q4Full Year
应收账款增加
预收账款增加
应付账款增加
应付职工薪酬
...
Net accruals
Step 3: Analyze Accrual Quality

Accrual ratios:

RatioFormulaInterpretation
总应计率(ΔCA - ΔCash - ΔCL) / Average Assets>0 = accrual-based earnings
应收账款/收入AR / RevenueRising = potential issues
应付账款/成本AP / COGSTrend analysis
预收账款/收入Deferred rev / RevenueCustomer prepayments
经营现金流/净利润OCF / Net Income<1 = accrual concern

Accrual quality flags:

FlagWarning
应收账款增速 >> 收入增速Potential revenue inflation
应付账款突然减少Potential window dressing
预收账款大幅波动Revenue recognition timing
其他应付款异常Related party tunneling
Step 4: CAS-Specific Accrual Items

China-specific accruals:

ItemCAS TreatmentNotes
增值税Pass-through, not revenue不含税收入
政府补助递延收益 or 其他收益Timing impact
坏账准备预期信用损失模型CAS 22
存货跌价准备Lower of cost or NRVCAS 1
固定资产减值When indicators existCAS 8
商誉减值Annual test (no reversal)CAS 8
辞退福利Employee terminationCAS 9
Step 5: Working Capital Accruals

Working capital accrual schedule:

ItemBeginningAdditionsUsageReversalEnding
坏账准备
存货跌价准备
固定资产减值
预计负债 (产品质量)
Step 6: Revenue Recognition Accruals

CAS 14 revenue recognition:

ScenarioRecognitionAccrual Impact
商品销售 (Goods)控制权转移时通常为交付时
提供服务 (Services)期间内逐步劳务成本匹配
建造合同 (Construction)产出法/投入法长期合同
特许经营 (Franchise)持续期间品牌使用费

Revenue accrual items:

  • 发出商品 (Goods in transit)
  • 委托代销 (Consignment)
  • 工程结算 (Construction settlement)
  • 会员费/预付费 (Membership / prepaid)
Step 7: Period-End Accrual Review

Month-end / year-end accrual checklist:

AreaItems to Review
RevenueUnbilled revenue, returns, allowances
PurchasesUninvoiced goods/services
PayrollBonus, overtime, social insurance
InterestAccrued but unpaid
TaxesTax provisions
DepreciationMonthly depreciation
ProvisionsLegal, warranty, restructuring

China-Specific Considerations

Common Accrual Patterns
IndustryTypical Accruals
制造业Raw material AP, bonus accruals
零售Lease accruals, loyalty programs
房地产预收账款 (presale), construction accruals
建筑工程结算 (progress billing)
软件Deferred revenue, support accruals
医药Rebates, returns provisions
Audit Considerations (China)
AreaFocus
大额应计Materiality threshold
关联方Related party payables
期限Aging of receivables
坏账Adequacy of allowance
政府补助Compliance with grant conditions

Quality Checks

Before delivering:

  • All significant accruals identified
  • Schedule ties to financial statements
  • Trends analyzed
  • Quality flags addressed
  • CAS compliance verified
  • Audit implications noted

Data Source Mode Switch: Set env var IFIND_DATA_SOURCE_MODE to control data source preference.

  • ifind-only (strict): Use iFind only, error if unavailable
  • ifind-fallback (default): iFind preferred, fallback to AkShare
  • akshare-only: Skip iFind, use AkShare only

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