Account Mapping

Account Mapping and Reclassification

先载入 xlsx-author 技能，再动手建表。 出处载体（Class A 的 Source: 批注 / Class B 的 来源 表加 来源编号 列）、四色含义、「填机构不填接口名」、URL 的两种诚实 写法、交付时的 ::zcode-file-citation，都在那份 SKILL.md 里。只照路径调它的 recalc.py 不等于读过它——2026-08-24 那批里有一份工作簿正是这样，五项全漏。

A mapping is not a lookup table someone fills in once. It is a set of decisions about what a balance means under a different chart, and most of the value is in the rows where the answer is not one-to-one — those are where 口径 quietly changes and where a total quietly stops meaning what it meant.

The deliverable is a mapping workbook. Its citation vehicle is cell comments — every mapping decision names the policy, the prior mapping, or the person that authorised it.

Before anything else

• Both charts of accounts, with 科目代码 / 科目名称 / 科目性质(资产·负债·权益·收入·成本费用) / 层级, and the balances to be mapped.
• The direction and the purpose — 多账套合并 / 系统迁移 / 新旧准则或新科目表切换 / 管理口径报表. Each implies different rules, and mapping built for one purpose does not transfer to another.
• The prior mapping, if one exists. Reusing it is right; reusing it silently is not (Step 5).
• The accounting policy or group manual that governs the target chart.

Settle: entity and scope, 报告期, close status, whether the target chart is 法定 or 管理口径, and the unit and currency.

Workflow

Step 1: Parse and read back both charts

Read back for each: the code column, the name column, the hierarchy level, the account nature, and the sign convention. Note the level at which balances exist — mapping a parent account while its children also carry balances double-counts, and the total will still look plausible.

Cell comments and notes are source data, not decoration. Before computing, read every non-empty comment or note and read it back with its sheet, cell, related account or item, and a short summary. Carry that evidence into the mapping and open-items list. Parsing only cell values is incomplete and must not be treated as a full read of the workbook.

Report accounts present in one chart and not the other, in both directions, before mapping anything.

Step 2: Classify every relation — the four cases behave differently

1:N is the one that cannot be automated. Splitting one balance across several target accounts requires a basis — a subledger, a cost driver, a contract, a historical ratio — and that basis is an input, not something to invent. Where no basis exists in the file, the row stays unmapped and is reported as such. Allocating it on a plausible-looking ratio produces a mapping that ties at the total and is wrong at every line.

N:1 loses detail permanently. It maps cleanly and the totals hold, so it passes every check — which is exactly why it needs stating: after the merge, no one can recover the split from the target chart alone.

A relation where 科目性质 differs between source and target (an asset mapped into a contra-liability, an expense mapped into cost of sales) is never routine, whatever the codes suggest. Flag it with both natures shown.

Keep exception amounts distinct. 未映射余额 contains source balances left without a target because a 1:N split lacks a basis or no corresponding target exists. Report a rejected nature mismatch separately as 性质错配阻断金额; do not fold it into 未映射余额. If a combined excluded balance is useful, label it 不可执行余额 and retain both category subtotals.

Step 3: Prove balance conservation — this is the check the whole skill turns on

Σ 源科目余额(末级) = Σ 目标科目余额(末级)

By account nature as well as in total: assets to assets, liabilities to liabilities, and so on, each closing to zero on the sheet.

A mapping that changes the total is wrong, and one that preserves the total while moving a balance across natures is worse — it ties, so nothing raises a flag, and the resulting statements no longer balance for a reason nobody can find later. Report both checks separately.

Where a 重分类 genuinely and intentionally moves a balance across a caption (a long-term liability's current portion, a contra account presented net), it is entered as an explicit reclassification row with its own reason and reference, never as a mapping. The distinction is the audit trail: a mapping says "this is that account under a different name"; a reclassification says "we deliberately moved this, and here is why".

Step 4: 口径 changes — named, not absorbed

A mapping is where scope changes hide. Name every one of these on its own row:

• 总额 vs 净额 presentation
• 含税 vs 不含税
• Whether a caption includes items the source chart kept separate (运费 into 营业成本, 研发 capitalised versus expensed)
• Consolidation eliminations that the target chart expects and the source does not carry
• A period-definition difference between books

Each is [推断] unless a written policy states it, and each carries the impact amount where the file allows it to be computed.

Step 5: Prior mapping — reuse it, and show every deviation

Where a prior mapping exists, start from it. Then produce a deviation list: rows added, rows removed, rows whose target changed, and for each, the reason. A mapping that silently differs from last period's makes this period's statements incomparable with last period's, and nothing downstream will detect it — the comparative column simply changes meaning.

Step 6: The conflict and open-items list

| 待确认事项 | 类型 | 涉及金额 | 谁确认 | 未确认的影响 |

Every 1:N without a basis, every N:1, every nature mismatch, every 无对应, and every 口径 change lands here. The workbook is not complete while this list is non-empty — it is delivered with the list attached, not with the list resolved by us. While confirmation remains outstanding, call the result 暂拟映射 or 待确认映射, never 可执行映射.

Step 7: Build the workbook

Through xlsx-author. Use these exact Chinese tab names and order: 源科目表 → 目标科目表 → 映射 → 重分类 → 映射余额 → 待确认事项 → 与上期偏差 → 检查 → 说明与局限. Do not translate them into English, add English aliases, rename them, or create replacement tabs.

映射 carries, per row: 源科目代码/名称/性质 · 目标科目代码/名称/性质 · 关系类型 · 拆分依据(1:N) · 依据来源 · 状态(已确认/待确认) · 备注.

Use 已确认 only when the source materials contain an explicit confirmation record, with the confirmer and date carried into the evidence. Review by the model does not upgrade a submitted or proposed row to confirmed. Otherwise use 待确认 or 复核未发现异常; do not write 通过, 已完成映射, 可直接出表, or 无风险.

Hardcodes only on 源科目表 / 目标科目表 and the balances, each with:

Source: <System or Document>, <Date>, <Reference>, <URL if applicable>

A mapping decision resting on a policy names the policy and the clause; one resting on a person names the person and the date (Source: 集团会计手册 v4, 2025-12-01, 第 3.2 节 科目对照表, 内部文件).

Four font colours (blue #0000FF input · black formula · green #008000 cross-sheet link · purple #800080 same-sheet link), the four fills (#1F4E79 header, #BDD7EE band, #D9E1F2 input block, #F2F2F2 neutral), meaningful borders, numbers right-aligned.

检查, all live formulas:

• 源末级余额合计 = 目标末级余额合计 (closes to zero)
• 分性质合计相等(资产/负债/权益/收入/成本费用),各自归零
• 每个源科目恰好被映射一次(无遗漏、无重复)
• 1:N 各拆分份额合计 = 源科目余额
• 重分类行借贷相等,且单独小计不与映射混算
• 未映射科目余额合计单独显示(仅含无拆分依据的1:N及无对应),不为零时在结论中显著提示
• 性质错配阻断金额单独显示,不得并入未映射余额
• 层级校验:未同时映射父科目与其子科目

Step 8: Verify, then hand over

Run ../xlsx-author/scripts/recalc.py, fix what it lists, then audit at model scope against the audit-xls skill. recalc_unavailable is not a pass.

The handover leads with the open items and the unmapped balance, then the conservation checks, then this block, which also sits at the top of 说明与局限:

## 覆盖范围与局限
检索于: [timestamp] · 报告期: [期间] · 口径/委托用途: 内部科目映射与重分类
映射方向: [源账套/科目表] → [目标账套/科目表] · 用途: 合并 / 迁移 / 口径调整
目标口径: 法定 / 管理 · 结账状态: 未关账 / 初步 / 最终

| 检查项 | 结论 | 源 | 检索于 |
|---|---|---|---|
| 余额守恒(总额) | 归零 / 差异 [金额] | 检查页 | [date] |
| 余额守恒(分性质) | 五类均归零 / [性质] 差异 [金额] | 检查页 | [date] |
| 映射覆盖 | [N] 个源科目全部映射 / [M] 个未映射,余额 [金额] | 映射页 | [date] |
| 1:1 | [N] 个 | 映射页 | [date] |
| 1:N | [N] 个,其中 [M] 个无拆分依据(未映射) | 待确认事项页 | [date] |
| N:1 | [N] 个,合并后明细不可还原 | 待确认事项页 | [date] |
| 科目性质不一致 | [N] 个(已列示) / 检索范围内未发现 | 待确认事项页 | [date] |
| 重分类 | [N] 笔,合计 [金额],依据已具名 | 重分类页 | [date] |
| 口径变化 | [N] 项(已具名) / 检索范围内未发现 | 说明与局限页 | [date] |
| 与上期映射比对 | 偏离 [N] 行(已列示) / 上期映射未提供 | 与上期偏差页 | [date] |

本次未能覆盖: [未提供的科目表、政策或拆分依据,以及它本应回答的问题]
待确认事项: [N] 项待人工确认(1:N [a] / N:1 [b] / 性质不符 [c] / 无对应 [d] / 口径 [e])
**本映射未经确认前不得用于出表**;未映射余额 [金额] 未作任何分配
公式评估: recalc 已评估 [N] 条公式,零错误 / recalc 不可用,仅做静态检查与独立复算

Guardrails

• Balance conservation is proved on the sheet, in total and by account nature. A mapping that ties in total while moving balances across natures passes the obvious check and breaks the statements downstream.
• 1:N without a stated basis stays unmapped. Never allocate on an invented ratio; the result ties at the total and is wrong at every line.
• 1:N, N:1, nature mismatches, and unmapped accounts go to the open-items list for a person to confirm. This skill surfaces them; it does not resolve them.
• Mapping and reclassification are different rows with different meanings. A deliberate move across captions is a reclassification with a reason and a reference, never a quiet mapping.
• Name every 口径 change — 总额/净额, 含税/不含税, caption composition, elimination scope, period definition — with its amount where computable.
• Show every deviation from the prior mapping. A silent change makes the comparative period incomparable and nothing downstream will catch it.
• Do not invent a target account, a split ratio, an account nature, or a policy. What the file does not support is n.d.（未提供） with its consequence stated.
• Nothing is posted and no account is created in any system. The output is a proposed mapping for review.
• Confidential, pre-release material. It goes to the controller and the CFO before anyone else.