China Accrual Schedule

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

Source & license

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

• Author: jwangkun
• Source: jwangkun/claude-for-financial-services-cn
• License: Apache-2.0

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