| 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）
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:
Data Source Mode Switch: Set env var IFIND_DATA_SOURCE_MODE to control data source preference.
ifind-only (strict): Use iFind only, error if unavailableifind-fallback (default): iFind preferred, fallback to AkShareakshare-only: Skip iFind, use AkShare onlywind-only: Wind only, error if unavailablewind-fallback: Wind first, fallback to iFind → AkShare
