Load context
On first use: Read ../../CLAUDE.md to obtain scenario-level configuration (dunning policy/customer tiering/bad debt rules/escalation matrix).
/ar-master — Accounts Receivable Master Process
Complete AR cycle
Step 1：账龄分析
→ 执行 aging-analysis-ar
→ 识别高风险客户和逾期清单
Step 2：催款执行
→ 执行 collection-automation
→ 按催款政策触发各阶段催款
Step 3: Cash application → Obtain bank receipt transactions from [CASH] → Match customers/invoices and apply to receivables
Step 4: Customer credit review → Perform credit review for long-term overdue customers → Assess whether credit limits must be adjusted or cooperation terminated
Step 5: Bad debt handling → Assess bad debt risk for receivables overdue > 180 days → Prepare write-off materials or initiate litigation
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## 第一步：账龄分析
**执行 Skill：** `aging-analysis-ar`
Cut-off date: [YYYY-MM-DD]
Analysis results: □ Total receivables: [XXX万] □ Overdue: [XXX万] ([X]%) □ Overdue rate vs. last month: [up/down/flat]
TOP risk items: □ Customers overdue > 90 days: [X] companies / [XXX万] □ Requiring escalation: [X] items
---
## 第二步：催款执行
**执行 Skill：** `collection-automation`
Dunning batch: [YYYYMMDD-XXX]
Dunning results: □ Stage 1 (automated reminder): [X] companies / [XXX万] — sent □ Stage 2 (manual follow-up): [X] companies / [XXX万] — contacted [X] companies □ Stage 3 (formal dunning): [X] companies / [XXX万] — dunning letters sent □ Stage 4 (lawyer's letter): [X] companies — new orders frozen □ Stage 5 (litigation/write-off): [X] companies / [XXX万] — pending assessment
Promise-to-pay tracking: □ Promised payments due this week: [X] items / [XXX万] → Received: [X] items / [XXX万] → Not received: [X] items / [XXX万] — followed up again
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## 第三步：到账核销
**从 [CASH] 获取银行到账流水：**
□ Received this period: [X] items / [XXX万] □ Unclaimed receipts: [X] items / [XXX万] (unable to match customer)
Claim handling: □ Matched and applied: [X] items / [XXX万] □ Pending customer confirmation: [X] items / [XXX万] (receipt amount does not exactly match receivable) □ Unable to match: [X] items / [XXX万] — must follow up
**无法匹配的处理：**
□ Receipt amount > receivable: record as advance from customers □ Receipt amount < receivable: partial application, continue dunning for the remainder □ Unable to confirm receipt customer: contact customer for confirmation □ Suspected erroneous receipt: verify whether fraud is involved
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## 第四步：客户信用复审
**触发条件：**
□ Customer overdue > 90 days and no willingness to repay □ Customer appears on the TOP 5 overdue list for 3 consecutive months □ Customer involved in major litigation/business abnormality □ Customer requests to change collection account (high risk) □ Customer applies to increase credit limit
**执行 Skill：** `credit-assessment`
Review results: □ [Customer Name] — credit rating adjusted to [C/D] □ [Customer Name] — credit limit adjusted to [XXX万] □ [Customer Name] — recommend terminating cooperation
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## 第五步：坏账处理
**逾期 > 180 天的应收评估：**
□ Enter litigation assessment: [X] companies / [XXX万] → Can sue after legal assessment: [X] companies / [XXX万] → Insufficient evidence, temporarily suspend litigation: [X] companies / [XXX万]
□ Prepare write-off: [X] companies / [XXX万] → Write-off under approval: [X] companies / [XXX万] → Write-off approved: [X] companies / [XXX万]
---
## 第六步：生成 AR 周报
═══════════════════════════════════════ Accounts Receivable Weekly Report Reporting Period: [YYYY MM Week X] Cut-off Date: [YYYY-MM-DD] Generated At: [YYYY-MM-DD HH:MM] ═══════════════════════════════════════
[AR Overview]
Total Receivables (as of cut-off date): [XXX万] Overdue: [XXX万] (Overdue Rate [X%]) Change vs. Last Week: [↑Increase/↓Decrease] [X万] Monthly Collection Target: [XXX万] Actual Monthly Collections: [XXX万] ([X%])
[Aging Distribution]
0-30 days: [XXX万] | 31-60 days: [XXX万] | 61-90 days: [XXX万] | 91-180 days: [XXX万] | >180 days: [XXX万] [X%] | [X%] | [X%] | [X%] | [X%]
[This Week's Collection Execution]
Number of Customers Contacted This Week: [X] Amount of Collections Contacted This Week: [XXX万] Promised Payments This Week: [X] transactions / [XXX万] Actual Receipts This Week (Promised): [X] transactions / [XXX万]
[This Week's Collections]
Total Collections This Week: [XXX万] vs. Last Week: [↑/↓] [X%] Large Collections: [Customer Name] [XXX万]
[Matters Requiring Escalation]
□ [Customer Name] — Overdue [X] days / [XXX万] — [Escalation Reason] □ [Customer Name] — Requires Write-off Assessment / Requires Initiation of Litigation
[Next Week's Work Plan]
□ Continue following up on overdue customers: [X] □ Formal collection letters to be sent: [X] □ Litigation feasibility to be assessed: [X] □ Write-off approvals to be completed: [X] / [XXX万]
[AR Health Indicators]
| Indicator | This Week | Last Week | Trend |
|---|---|---|---|
| Overdue Rate | [X%] | [X%] | [↑/↓/—] |
| Turnover Days | [X] days | [X] days | [↑/↓/—] |
| Bad Debt Provision | [XXX ten thousand] | [XXX ten thousand] | [↑/↓/—] |
═══════════════════════════════════════ Prepared by: [AR Specialist/AR Supervisor] Reviewed by: [AR Supervisor/Finance Manager] ═══════════════════════════════════════
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## 升级触发条件
- 逾期率较上月上升 > 10%
- 单一客户逾期 > [填空：如 100 万元]
- 须新增坏账准备 > [填空：如 50 万元]
- 须核销坏账 > [填空：如 20 万元]
- 须启动法律诉讼
- 客户要求变更收款账户（高风险）
---
*Finance Skills — ar-master atomic skill*