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Skillsclose-verification

close-verification

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Updated 10-16 08:46

About this skill

Load context

On first use: Read ../../CLAUDE.md to obtain scenario-level configuration (accounting period parameters/ escalation thresholds/confidence standards).

/close-verification — Closing verification

Examples

→ Example: The user says "help me verify whether the balances of the main accounts are normal before closing," and the system should invoke this skill to perform pre-close balance verification.

→ Example: The user says "the opening balance of an account does not match the previous period's closing balance, help me investigate," and the system should invoke this skill to check the consistency of the opening balance.

→ Example: The user says "help us confirm whether the related-party transactions newly added this month have been recorded correctly," and the system should invoke this skill to verify the completeness of related-party transaction records.

Prerequisites

Before executing this Skill, the following items must have been completed:

1. close-checklist-executor — 清单执行（前置项全部 ✅ 或有条件 ✅）
2. reconciliation-automation — 银行对账（所有账户对账完成）
3. cross-period-adjustment — 跨期调整（如有跨期问题，已完成调整）
4. 所有手工结账分录已录入 ERP

Verification steps

Step 1: Trial balance verification

Execution logic:

从 ERP 导出当月试算表
检查：借方合计 = 贷方合计
允许误差：≤ 0.01 元（精度误差）
Result Conclusion Action
Debits = Credits (difference ≤ 0.01) ✅ Trial balance balanced Proceed to the next step
Debits ≠ Credits (difference > 0.01) ❌ Trial balance not balanced Stop, investigate the entries

Step 2: Three-statement cross-check verification

Cross-check relationship 1: Balance sheet balance

检查：资产总计 = 负债总计 + 所有者权益总计
公式：Total Assets = Total Liabilities + Equity
允许误差：≤ 0.01 元

Cross-check relationship 2: Retained earnings continuity

检查：期末未分配利润 = 期初未分配利润 + 本期净利润 - 本期分红 - 本期计提盈余公积
数据来源：
  期初未分配利润 → 上月资产负债表"未分配利润"
  本期净利润 → 本月利润表"净利润"
  本期分红 → 本月所有者权益变动表
  本期计提盈余公积 → 本月利润分配凭证
允许误差：≤ 0.01 元

Cross-check relationship 3: Cross-check between the cash flow statement and balance sheet cash

检查：现金流量表"现金及等价物期末余额" = 资产负债表"货币资金"期末余额
允许误差：≤ 0.01 元

注意：须确认现金流量表的现金范围与资产负债表货币资金范围一致
  （如包含定期存款/银行承兑汇票等）

Cross-check relationship 4: Cross-check of changes in owners' equity

检查：期末所有者权益 = 期初所有者权益 + 本期增碱变动合计
数据来源：资产负债表 + 所有者权益变动表
允许误差：≤ 0.01 元

Step 3: Period continuity verification

Check: Opening balance of the current period = Closing balance of the previous period

对每个资产负债表科目：
  本期期初余额 = 上期期末余额
如不一致 → 可能有跨期调整未完成，或上期结账有误

Check: Current-period occurrence amount in the income statement = Cumulative occurrence amount - Cumulative occurrence amount of the previous period

对每个利润表科目：
  本期金额 = 累计金额 - 上期累计金额
如不一致 → 检查期间定义是否正确

Step 4: Report reasonableness check

Outlier identification:

检查项目：
  - 资产余额为负数（除折旧准备类科目外）
  - 收入为负数（除特殊情况如退货外）
  - 费用为负数且金额较大（异常调整）
  - 应收账款/应付账款突增/突减 > 50%（异常波动）

识别后的处理：
  → 如有异常波动，要求总账会计提供说明
  → 如无合理解释 → 停止结账，排查原因

Confidence assessment

Overall confidence

Confidence Condition Closing action
High Trial balance balanced ✅ + all cross-checks consistent ✅ + opening/closing continuity ✅ + no abnormal fluctuations ✅ ✅ Closing allowed
Medium Trial balance balanced + cross-checks consistent, but with minor differences (≤ 100 yuan) and a reasonable explanation ⚠️ Closing allowed, with explanation attached
Low Trial balance balanced, but cross-check difference > 100 yuan 🔴 Stop closing, investigate
None Trial balance not balanced, or cross-check differences cannot be identified ❌ Stop closing, closing not allowed

Output template

═══════════════════════════════════════════════════════════════
月末结账验证报告
账期：[YYYY年MM月]
验证时间：[YYYY-MM-DD HH:MM]
验证人：[总账会计姓名]
═══════════════════════════════════════════════════════════════

【第一步：试算平衡验证】

借方合计：[X,XXX,XXX.XX] 元
贷方合计：[X,XXX,XXX.XX] 元
差异：[X.XX] 元（应为 0）

结论：[✅ 试算平衡 / ❌ 试算不平衡]

【第二步：三表钩稽验证】

钩稽 1：资产负债表平衡
  资产总计：[X,XXX,XXX.XX] 元
  负债+权益：[X,XXX,XXX.XX] 元
  差异：[X.XX] 元
  结论：[✅ 一致 / ❌ 不一致]

钩稽 2：未分配利润衔接
  期初未分配：[X,XXX.XX] 元
  加：本期净利润：[X,XXX.XX] 元
  减：分红/盈余：[X,XXX.XX] 元
  期末未分配：[X,XXX.XX] 元（取自资产负债表）
  差异：[X.XX] 元
  结论：[✅ 一致 / ❌ 不一致]

钩稽 3：现金流量表与资产负债表现金勾稽
  现金流量表现金：[X,XXX,XXX.XX] 元
  资产负债表货币资金：[X,XXX,XXX.XX] 元
  差异：[X.XX] 元
  结论：[✅ 一致 / ❌ 不一致]

钩稽 4：所有者权益变动勾稽
  期末权益：[X,XXX,XXX.XX] 元
  期初权益：[X,XXX,XXX.XX] 元
  增碱变动：[X,XXX.XX] 元（取自权益变动表）
  计算后余额：[X,XXX,XXX.XX] 元
  差异：[X.XX] 元
  结论：[✅ 一致 / ❌ 不一致]

【第三步：期间衔接验证】

主要科目期初=上期期末检查：
  货币资金：[✅ / ❌ 差异 X 元]
  应收账款：[✅ / ❌ 差异 X 元]
  固定资产：[✅ / ❌ 差异 X 元]
  未分配利润：[✅ / ❌ 差异 X 元]

结论：[✅ 衔接正确 / ⚠️ 有轻微差异（已说明）/ ❌ 衔接异常]

【第四步：报表合理性检查】

异常波动检查：
  应收账款变动：[X%] — [正常/异常]
  应付账款变动：[X%] — [正常/异常]
  管理费用变动：[X%] — [正常/异常]

结论：[✅ 无异常 / ⚠️ 有波动已说明 / ❌ 有异常需排查]

═══════════════════════════════════════════════════════════════
整体置信度：[✅ 高 / ⚠️ 中 / 🔴 低 / ❌ 无]
最终结账结论：[✅ 通过 / ⚠️ 有条件通过 / ❌ 不通过]
═══════════════════════════════════════════════════════════════

【通过：】
→ ✅ 本期结账完成
→ 资产负债表/利润表/现金流量表可提交
→ 财务经理审批后进入下一账期

【有条件通过：】
→ ⚠️ 以下差异已记录，可附说明结账：
   1. [差异项及说明]
→ 须财务经理确认签字

【不通过：】
→ ❌ 以下问题须在结账前解决：
   1. [问题一]
   2. [问题二]
→ 解决后重新执行本 Skill

═══════════════════════════════════════════════════════════════
结账完成证明

公司：[公司名称]
账期：[YYYY年MM月]
结账完成时间：[YYYY-MM-DD HH:MM]
结账人：[总账会计姓名] 签字：_________
财务主管确认：_________ 签字：_________
═══════════════════════════════════════════════════════════════

Escalation trigger conditions

  • Trial balance not balanced (debit-credit difference > 0.01 yuan)
  • Any cross-check relationship is inconsistent and the cause cannot be identified
  • Abnormal fluctuations exist and there is no reasonable explanation
  • Cross-period adjustments are not completed (triggered but not executed)
  • The finance manager refuses to sign for confirmation

Finance Skills — close-verification atomic skill