china-accrual-schedule

name	china-accrual-schedule
description	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]".

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
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:

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
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:

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:

• 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