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:
| Item |
Description |
Typical Items |
| 预收账款 (Deferred revenue) |
Advance from customers |
Prepayments, deposits |
| 应收账款 (Accounts receivable) |
Revenue recognized, not yet collected |
Trade receivables |
| 合同负债 (Contract liabilities) |
New CAS term for prepayments |
Contract-based |
| 应收票据 (Notes receivable) |
Commercial acceptance/bank bills |
Bills from customers |
Expense accruals:
| Item |
Description |
Typical Items |
| 应付账款 (Accounts payable) |
Expenses incurred, not yet paid |
Trade payables |
| 应付职工薪酬 (Accrued salaries) |
Year-end bonus, unpaid wages |
Bonus accruals |
| 应付利息 (Accrued interest) |
Interest on loans, bonds |
Interest payable |
| 预计负债 (Provisions) |
Estimated obligations |
Warranty, litigation |
| 递延收益 (Deferred income) |
Government grants |
Subsidy income |
| 预提费用 (Accrued expenses) |
General accruals |
Utilities, rent |
Other accruals:
| Item |
Description |
| 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 Item |
Jan |
Feb |
... |
Q1 |
Q2 |
Q3 |
Q4 |
Full Year |
| 应收账款增加 |
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| 预收账款增加 |
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| 应付账款增加 |
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| 应付职工薪酬 |
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| ... |
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| Net accruals |
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Step 3: Analyze Accrual Quality
Accrual ratios:
| Ratio |
Formula |
Interpretation |
| 总应计率 |
(ΔCA - ΔCash - ΔCL) / Average Assets |
>0 = accrual-based earnings |
| 应收账款/收入 |
AR / Revenue |
Rising = potential issues |
| 应付账款/成本 |
AP / COGS |
Trend analysis |
| 预收账款/收入 |
Deferred rev / Revenue |
Customer prepayments |
| 经营现金流/净利润 |
OCF / Net Income |
<1 = accrual concern |
Accrual quality flags:
| Flag |
Warning |
| 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:
| Item |
CAS Treatment |
Notes |
| 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 NRV |
CAS 1 |
| 固定资产减值 |
When indicators exist |
CAS 8 |
| 商誉减值 |
Annual test (no reversal) |
CAS 8 |
| 辞退福利 |
Employee termination |
CAS 9 |
Step 5: Working Capital Accruals
Working capital accrual schedule:
| Item |
Beginning |
Additions |
Usage |
Reversal |
Ending |
| 坏账准备 |
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| 存货跌价准备 |
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| 固定资产减值 |
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| 预计负债 (产品质量) |
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Step 6: Revenue Recognition Accruals
CAS 14 revenue recognition:
| Scenario |
Recognition |
Accrual 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:
| Area |
Items to Review |
| Revenue |
Unbilled revenue, returns, allowances |
| Purchases |
Uninvoiced goods/services |
| Payroll |
Bonus, overtime, social insurance |
| Interest |
Accrued but unpaid |
| Taxes |
Tax provisions |
| Depreciation |
Monthly depreciation |
| Provisions |
Legal, warranty, restructuring |
China-Specific Considerations
Common Accrual Patterns
| Industry |
Typical 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)
| Area |
Focus |
| 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:
1---2name: china-accrual-schedule-23description: Build accrual schedules for A-share companies tracking revenue recognition, expense accruals, and working capital timing. Adapted from the original accrual-schedule skill for CAS accounting and Chinese business practices. Triggers on "A股应计项目", "应计计提", "accrual schedule China", "应计账款分析", or "working capital accruals [company]".4---56# china-accrual-schedule78## Purpose910Build **A股应计项目时间表** — comprehensive accrual schedules for financial analysis and audit preparation.1112## Data Sources1314### Primary: iFind MCP (Tier-1 付费) / AkShare MCP (Tier-2 免费备选)1516```python17get_financials(ticker, "income") → Revenue, expenses18get_financials(ticker, "balance") → Working capital accounts19```2021### Secondary Sources22- 巨潮 — annual/quarterly reports23- 审计报告 — accrual methodology2425## Workflow2627### Step 1: Identify Accrual Items2829**Revenue accruals:**3031| Item | Description | Typical Items |32|------|-------------|---------------|33| 预收账款 (Deferred revenue) | Advance from customers | Prepayments, deposits |34| 应收账款 (Accounts receivable) | Revenue recognized, not yet collected | Trade receivables |35| 合同负债 (Contract liabilities) | New CAS term for prepayments | Contract-based |36| 应收票据 (Notes receivable) | Commercial acceptance/bank bills | Bills from customers |3738**Expense accruals:**3940| Item | Description | Typical Items |41|------|-------------|---------------|42| 应付账款 (Accounts payable) | Expenses incurred, not yet paid | Trade payables |43| 应付职工薪酬 (Accrued salaries) | Year-end bonus, unpaid wages | Bonus accruals |44| 应付利息 (Accrued interest) | Interest on loans, bonds | Interest payable |45| 预计负债 (Provisions) | Estimated obligations | Warranty, litigation |46| 递延收益 (Deferred income) | Government grants | Subsidy income |47| 预提费用 (Accrued expenses) | General accruals | Utilities, rent |4849**Other accruals:**5051| Item | Description |52|------|-------------|53| 应交税费 (Taxes payable) | Income tax, VAT, surcharges |54| 应付股利 (Dividends payable) | Declared but unpaid |55| 其他应付款 (Other payables) | Miscellaneous |5657### Step 2: Build Accrual Schedule5859**Monthly/quarterly accrual tracking:**6061| Accrual Item | Jan | Feb | ... | Q1 | Q2 | Q3 | Q4 | Full Year |62|--------------|-----|-----|-----|----|----|----|----|-----------|63| 应收账款增加 | | | | | | | | |64| 预收账款增加 | | | | | | | | |65| 应付账款增加 | | | | | | | | |66| 应付职工薪酬 | | | | | | | | |67| ... | | | | | | | | |68| **Net accruals** | | | | | | | | |6970### Step 3: Analyze Accrual Quality7172**Accrual ratios:**7374| Ratio | Formula | Interpretation |75|-------|---------|---------------|76| 总应计率 | (ΔCA - ΔCash - ΔCL) / Average Assets | >0 = accrual-based earnings |77| 应收账款/收入 | AR / Revenue | Rising = potential issues |78| 应付账款/成本 | AP / COGS | Trend analysis |79| 预收账款/收入 | Deferred rev / Revenue | Customer prepayments |80| 经营现金流/净利润 | OCF / Net Income | <1 = accrual concern |8182**Accrual quality flags:**8384| Flag | Warning |85|------|---------|86| 应收账款增速 >> 收入增速 | Potential revenue inflation |87| 应付账款突然减少 | Potential window dressing |88| 预收账款大幅波动 | Revenue recognition timing |89| 其他应付款异常 | Related party tunneling |9091### Step 4: CAS-Specific Accrual Items9293**China-specific accruals:**9495| Item | CAS Treatment | Notes |96|------|--------------|-------|97| 增值税 | Pass-through, not revenue | 不含税收入 |98| 政府补助 | 递延收益 or 其他收益 | Timing impact |99| 坏账准备 | 预期信用损失模型 | CAS 22 |100| 存货跌价准备 | Lower of cost or NRV | CAS 1 |101| 固定资产减值 | When indicators exist | CAS 8 |102| 商誉减值 | Annual test (no reversal) | CAS 8 |103| 辞退福利 | Employee termination | CAS 9 |104105### Step 5: Working Capital Accruals106107**Working capital accrual schedule:**108109| Item | Beginning | Additions | Usage | Reversal | Ending |110|------|-----------|-----------|-------|----------|--------|111| 坏账准备 | | | | | |112| 存货跌价准备 | | | | | |113| 固定资产减值 | | | | | |114| 预计负债 (产品质量) | | | | | |115116### Step 6: Revenue Recognition Accruals117118**CAS 14 revenue recognition:**119120| Scenario | Recognition | Accrual Impact |121|-----------|-------------|----------------|122| 商品销售 (Goods) | 控制权转移时 | 通常为交付时 |123| 提供服务 (Services) | 期间内逐步 | 劳务成本匹配 |124| 建造合同 (Construction) | 产出法/投入法 | 长期合同 |125| 特许经营 (Franchise) | 持续期间 | 品牌使用费 |126127**Revenue accrual items:**128- 发出商品 (Goods in transit)129- 委托代销 (Consignment)130- 工程结算 (Construction settlement)131- 会员费/预付费 (Membership / prepaid)132133### Step 7: Period-End Accrual Review134135**Month-end / year-end accrual checklist:**136137| Area | Items to Review |138|------|----------------|139| Revenue | Unbilled revenue, returns, allowances |140| Purchases | Uninvoiced goods/services |141| Payroll | Bonus, overtime, social insurance |142| Interest | Accrued but unpaid |143| Taxes | Tax provisions |144| Depreciation | Monthly depreciation |145| Provisions | Legal, warranty, restructuring |146147## China-Specific Considerations148149### Common Accrual Patterns150151| Industry | Typical Accruals |152|----------|-----------------|153| 制造业 | Raw material AP, bonus accruals |154| 零售 | Lease accruals, loyalty programs |155| 房地产 | 预收账款 (presale), construction accruals |156| 建筑 | 工程结算 (progress billing) |157| 软件 | Deferred revenue, support accruals |158| 医药 | Rebates, returns provisions |159160### Audit Considerations (China)161162| Area | Focus |163|------|-------|164| 大额应计 | Materiality threshold |165| 关联方 | Related party payables |166| 期限 | Aging of receivables |167| 坏账 | Adequacy of allowance |168| 政府补助 | Compliance with grant conditions |169170## Quality Checks171172Before delivering:173- [ ] All significant accruals identified174- [ ] Schedule ties to financial statements175- [ ] Trends analyzed176- [ ] Quality flags addressed177- [ ] CAS compliance verified178- [ ] Audit implications noted179> **Data Source Mode Switch**: Set env var `IFIND_DATA_SOURCE_MODE` to control data source preference.180> - `ifind-only` (strict): Use iFind only, error if unavailable181> - `ifind-fallback` (default): iFind preferred, fallback to AkShare182> - `akshare-only`: Skip iFind, use AkShare only
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