china-accrual-schedule

name	china-accrual-schedule
description	Build accrual schedules for A-share fund administration. Tracks revenue recognition, expense accruals, and working capital timing for fund accounting. Adapted from the original accrual-schedule skill for fund accounting standards. Triggers on "基金应计项目", "应计计提基金", "accrual schedule fund", "NAV accruals", or "accruals [fund]".

china-accrual-schedule

Purpose

Build 基金应计项目时间表 — comprehensive accrual tracking for fund accounting and NAV calculation.

Data Sources

Tier 0 — 万得 Wind（最全面付费数据）

• 覆盖：A股/港美股/基金/指数/债券/宏观/研报/分析（44个工具）
• MCP 服务：wind-mcp（需 WIND_API_KEY 密钥，以 ak_ 开头）
• 优势：全市场覆盖面最广、数据最全面、包含研报和量化分析
• 密钥申请：https://aifinmarket.wind.com.cn/#/home

Tier 1 — 同花顺 iFind（付费精确数据）/ AkShare MCP（Tier-2 免费备选）

get_financials(ticker, "income")     → Revenue, expenses
get_fund_data(fund_code)             → Fund NAV data
get_quote(ticker)                    → Security prices

Secondary Sources

• 基金公司 — fund accounting records
• 托管行 — custody data
• Wind / Choice — market data

Workflow

Step 1: Identify Accrual Items

Fund-specific accruals:

Category	Items	Frequency
收入应计 (Income accruals)	Dividends, interest	Daily
费用应计 (Expense accruals)	Management fee, custodian fee	Daily/Monthly
交易应计 (Trade accruals)	Purchases, sales	T+1
税费应计 (Tax accruals)	Withholding tax	As incurred
其他应计 (Other accruals)	Miscellaneous	As needed

Step 2: Income Accruals

Dividend accruals:

Security	Ex-date	Pay-date	Shares	Rate	Accrued Amount
				¥/股
Total dividends					¥XX

Bond interest accruals:

Bond	Coupon	Pay-date	Face Value	Accrued Interest
	X%		¥XX	¥XX
Total bond interest				¥XX

Other income accruals:

• 逆回购利息 (Reverse repo interest)
• 存款利息 (Bank deposit interest)
• 基金分红 (Fund distributions)

Step 3: Expense Accruals

Management fee:

Parameter	Value
Annual rate	X.XX%
Daily rate	X.XXXX% (annual / 365)
Calculation	AUM × daily rate × days
Accrued MTD	¥XX
Accrued YTD	¥XX

Custodian fee:

Parameter	Value
Annual rate	X.XX%
Calculation	AUM × rate × days/365
Accrued	¥XX

Other expenses:

• 交易佣金 (Trading commissions)
• 审计费 (Audit fees)
• 信息披露费 (Disclosure fees)
• 律师费 (Legal fees)
• 银行费用 (Bank charges)

Step 4: Trade Accruals

T+1 trade settlement:

Trade Date	Settlement	Security	Type	Quantity	Price	Amount	Status
			Buy/Sell		¥X.XX	¥XX	T / T+1 / Settled

Trades in transit:

• Purchases not yet settled
• Sales not yet settled
• Corporate actions pending

Step 5: Tax Accruals

Withholding tax:

Type	Rate	Applies To	Accrued
股息红利税	20% (10% for >1yr)	A-share dividends	¥XX
债券利息税	20%	Corporate bond interest	¥XX
增值税	6%	Management fee (if applicable)	¥XX

Step 6: Accrual Schedule

Daily/Monthly accrual tracking:

Date	Dividend	Interest	Mgmt Fee	Custodian	Other	Net Accrual
MTD
YTD

Step 7: NAV Impact

Accruals impact on NAV:

Accrual Type	Impact	Amount
Accrued income	+NAV	¥XX
Accrued expenses	-NAV	¥XX
Net accrual impact	+NAV	¥XX

Step 8: Reconciliation

Accrual reconciliation:

Item	Fund Books	Custodian	Difference	Notes
Dividends
Management fee
Custodian fee
Other accruals

China-Specific Considerations

Fund Accounting Standards

Standard	Applies
基金会计核算	All public funds
企业会计准则	Private funds
证券投资基金	Mutual funds

Common Accrual Patterns

Fund Type	Key Accruals
股票型基金	Dividend accruals
债券型基金	Interest accruals (daily)
货币基金	Interest accruals (daily)
混合型基金	Both dividends and interest

Tax Considerations

Tax	Rate	Treatment
股息红利	20% (10% for >1yr)	Withholding
利息收入	20%	Withholding
价差收益	暂免	No tax on capital gains

Quality Checks

Before finalizing:

• All income items accrued
• All expenses accrued
• Calculations verified
• Reconciliation complete
• NAV impact quantified
• Documentation complete

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
• wind-only: Wind only, error if unavailable
• wind-fallback: Wind first, fallback to iFind → AkShare