China Gl Recon

china-gl-recon

Purpose

Perform A股总账核对 — comprehensive general ledger reconciliation for Chinese companies.

Data Sources

Primary: iFind MCP (Tier-1 付费) / AkShare MCP (Tier-2 免费备选)

get_financials(ticker, "balance")    → Balance sheet accounts
get_financials(ticker, "income")     → P&L accounts

Secondary Sources

• 巨潮 — financial statements
• 审计报告 — reconciliation notes
• 科目余额表 — trial balance

Workflow

Step 1: Understand the Chart of Accounts

Common Chinese COA structure:

| Category | Account Code Range | Key Accounts | |----------|-------------------|--------------| | 资产 (Assets) | 1001-1999 | Cash, AR, inventory, PPE | | 负债 (Liabilities) | 2001-2999 | AP, debt, provisions | | 所有者权益 (Equity) | 3001-3999 | Capital, reserves, retained earnings | | 成本 (Cost) | 4001-4999 | COGS, production costs | | 损益 (P&L) | 5001-5999 | Revenue, expenses, gains/losses |

Key accounts to reconcile:

| Account | CAS Code | Reconciliation Item | |---------|----------|-------------------| | 银行存款 | 1002 | Bank statement | | 应收账款 | 1122 | AR aging | | 其他应收款 | 1187 | Related party, advances | | 存货 | 1403 | Inventory count | | 固定资产 | 1601 | Fixed asset register | | 应付账款 | 2202 | Supplier statements | | 应付职工薪酬 | 2211 | Payroll records | | 应交税费 | 2221 | Tax returns | | 未分配利润 | 3405 | P&L close check |

Step 2: Balance Sheet Reconciliation

BS recon checklist:

| Account | GL Balance | Supporting Docs | Reconciled Amount | Difference | |---------|-----------|-----------------|-------------------|------------| | 货币资金 | | Bank statements | | | | 应收账款 | | Aging report | | | | 预付款项 | | Supplier statements | | | | 存货 | | Count sheets | | | | 其他应收款 | | Detail listing | | | | 长期股权投资 | | Investment records | | | | 固定资产 | | Asset register | | | | 应付账款 | | Supplier confirmations | | | | 应付职工薪酬 | | Payroll records | | | | 应交税费 | | Tax returns | | | | 短期借款 | | Loan agreements | | | | 长期借款 | | Loan agreements | | |

Step 3: Bank Reconciliation

Bank recon:

| Item | GL | Bank Stmt | Difference | |------|-----|-----------|------------| | Balance per GL | ¥XX | | | | Add: Deposits in transit | | ¥XX | | | Less: Outstanding checks | | ¥XX | | | Add/Less: Errors | | ¥XX | | | Adjusted GL balance | | | ¥XX | | Balance per bank | | ¥XX | | | Reconciled | ✓ / ✗ | | |

Common reconciling items (China):

• 在途存款 (Deposits in transit)
• 未兑现支票 (Outstanding checks)
• 银行手续费 (Bank charges)
• 利息收入 (Interest income)
• 未达账项 (Unrecorded items)

Step 4: AR Reconciliation

AR aging recon:

| Aging | GL Balance | Aging Report | Confirmed | Difference | |-------|-----------|--------------|-----------|------------| | 0-30 days | | | | | | 31-60 days | | | | | | 61-90 days | | | | | | 91-180 days | | | | | | >180 days | | | | | | Total | | | | |

AR recon items:

• 账龄分析 (Aging analysis)
• 坏账准备 (Allowance for doubtful accounts)
• 关联方应收 (Related party AR)
• 票据应收 (Notes receivable)
• 预收账款冲减 (Advances from customers)

Step 5: AP Reconciliation

AP recon:

| Vendor | GL Balance | Vendor Statement | Confirmed | Difference | |--------|-----------|-----------------|-----------|------------| | | | | | | | | | | | | | Total | | | | |

Step 6: Inventory Reconciliation

Inventory recon:

| Item | GL | Count | Difference | Reason | |------|-----|-------|------------|--------| | 原材料 | | | | | | 在产品 | | | | | | 产成品 | | | | | | Total | | | | |

Inventory recon items:

• 实物盘点 (Physical count)
• 在途存货 (Goods in transit)
• 已发出商品 (Consignment goods)
• 存货跌价准备 (Obsolescence reserve)

Step 7: Fixed Asset Reconciliation

FA recon:

| Asset | GL | Register | Tag Count | Difference | |-------|-----|----------|-----------|------------| | | | | | | | Total | | | | |

FA recon items:

• 资产标签 (Asset tagging)
• 折旧计算 (Depreciation calculation)
• 减值测试 (Impairment testing)
• 处置记录 (Disposal records)
• 资本化 vs 费用化 (Capitalization policy)

Step 8: Payroll Reconciliation

Payroll recon:

| Item | GL | Payroll Records | Tax Filing | Difference | |------|-----|----------------|------------|------------| | 工资 | | | | | | 社保 | | | | | | 公积金 | | | | | | 个税 | | | | | | Total | | | | |

Step 9: Tax Reconciliation

Tax recon:

| Tax Type | GL | Tax Return | Difference | |-----------|-----|------------|------------| | 增值税 | | | | | 企业所得税 | | | | | 附加税 | | | | | 个税 | | | | | 社保/公积金 | | | |

Step 10: P&L Close Check

P&L to retained earnings:

期初未分配利润
+ 本年净利润 (from P&L close)
- 提取盈余公积
- 提取任意公积
- 应付股利
= 期末未分配利润

Verify:

• P&L close → retained earnings
• 利润分配 entries
• Tax entries
• Dividend entries

China-Specific Recon Considerations

Common Issues

| Issue | Detection | Resolution | |-------|-----------|------------| | 在途资金 | Bank recon | Timing difference | | 未达账项 | Bank recon | Follow up | | 关联方挂账 | AR/AP aging | Related party recon | | 发票差异 | Tax recon | Timing/cut-off | | 折旧差异 | FA recon | Policy check |

CAS-Specific Items

| Item | Treatment | |------|-----------| | 增值税 | Pass-through, check VAT output/input | | 政府补助 | Verify classification | | 股份支付 | Expense recognition check | | 汇兑损益 | FX difference verification |

Quality Checks

Before completing:

• [ ] All significant accounts reconciled
• [ ] Differences investigated and resolved
• [ ] Documentation complete
• [ ] Sign-offs obtained
• [ ] Adjustments proposed (if any)

> 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, wind-only (Wind only), wind-fallback (Wind first, fallback to iFind → AkShare): Skip iFind, use AkShare only

Source & license

This open-source skill is cataloged on AgentStack and links to its original source — we do not rehost the code.

• Author: eitazhou10
• Source: eitazhou10/opencode-for-financial-services-cn
• License: Apache-2.0

Install and usage instructions live in the source repository linked above.