Load context
On first use: Read ../../CLAUDE.md to obtain scenario-level configuration (accounting period parameters/escalation thresholds).
/cross-period-adjustment — Cross-period adjustment identification
Examples
→ Example: The user says "I found that an expense was recorded in the wrong period and needs an adjusting entry. Help me calculate the impact." The system should invoke this skill to calculate the impact of the cross-period adjustment.
→ Example: The user says "Does a cross-period adjustment require auditor approval before it can be posted?" The system should invoke this skill to confirm the approval requirements for cross-period adjustments.
→ Example: The user says "For a cross-period issue found at quarter-end, should prior-period statements be adjusted?" The system should invoke this skill to assess the necessity of restating prior-period statements.
Three types of cross-period issues
| Type | Definition | Typical scenario |
|---|---|---|
| Omission | The business has occurred, but no voucher was entered in the current period | Last month's expense is only remembered for reimbursement this month |
| Early recognition | The business has not yet occurred, but it is recognized in the current period in advance | This month recognizes next month's revenue in advance |
| Delayed posting | The business has occurred, but posting is delayed for objective reasons | Bank statement is received late |
Step 1: Identify cross-period vouchers
Automatic identification logic
跨期判断条件：
- 凭证日期在当期最后一天之前 1 天以上
- 且业务实际发生日期可确定不在当期
实际发生日期来源：
- 发票日期 → 代表业务实际发生日
- 合同签订日期 → 代表合同约定执行日
- 出库单/入库单日期 → 代表物流实际发生日
- 银行回单日期 → 代表资金实际收付日
Common cross-period scenarios
场景 1：费用跨期
上月出差，上月未报销，本月才提交
→ 凭证日期：本月报销日
→ 业务日期：上月出差日
→ 跨期天数：30-60 天
场景 2：收入跨期
本月提前确认了下月收入（虚假收入）
→ 凭证日期：本月底
→ 业务日期：下月初
→ 跨期天数：1-30 天
场景 3：资产购入跨期
设备已到货使用，但发票次月才收到
→ 凭证日期：发票收到日
→ 业务日期：设备到货日
→ 跨期天数：5-30 天
场景 4：银行手续费跨期
银行已扣收手续费，但企业对账单次月才到
→ 凭证日期：对账单收到日
→ 业务日期：银行扣款日
→ 跨期天数：1-30 天
Step 2: Determine whether adjustment is needed
Amount threshold determination
| Cross-period amount | Handling method |
|---|---|
| ≤ 100 yuan | ⚠️ Record the difference; may choose to adjust at the end of the current period or record it in the next period |
| 100-5000 yuan | ⚠️ Flag it; adjustment in the current period is recommended |
| 5000-50000 yuan | 🔴 Must be adjusted in the current period |
| > 50000 yuan | 🔴 Must be adjusted in the current period + confirmation by the finance manager |
Time threshold determination
| Cross-period days | Handling method |
|---|---|
| ≤ 5 days | ⚠️ Record it; adjustment may not be needed (reasonable delay range) |
| 5-30 days | ⚠️ Flag it; adjustment is recommended |
| 30-90 days | 🔴 Must be adjusted; the reason for the delay must be explained |
| > 90 days | 🔴 Must be adjusted + approval by the finance manager |
Step 3: Adjusting entry rules
Omission type (the business occurred in the prior period, and the amount should belong to the prior period)
Adjusting entry principle:
不直接修改上期账簿（上期已结账）
→ 通过"以前年度损益调整"或"期初未分配利润"科目调整
→ 同时调整本期相关科目
Example: Last month's rent was omitted
原错误分录（如本月补做）：
借：管理费用 — 房租 10,000
贷：银行存款 10,000
（错误：本期费用，影响本月利润）
正确调整分录：
借：以前年度损益调整 10,000
贷：银行存款 10,000
同时：
借：期初未分配利润 10,000
贷：以前年度损益调整 10,000
（正确：调整上期，不影响本期利润）
Early recognition type (the business belongs to the next period, but is recognized in the current period in advance)
Adjusting entry principle:
撤销原错误分录，同时确认属于正确期间
→ 将错误确认的收入/费用冲回
→ 在正确期间重新确认
Example: This month recognizes next month's revenue in advance
原错误分录（本月提前确认）：
借：应收账款 50,000
贷：主营业务收入 50,000
（错误：虚增本期收入）
正确调整分录：
冲回原分录：
借：主营业务收入 50,000
贷：应收账款 50,000
挂预收（本月）：
借：应收账款 50,000
贷：预收账款 50,000
下月初确认（次月）：
借：预收账款 50,000
贷：主营业务收入 50,000
Delayed posting type (the business has occurred, but the voucher is posted late)
Determine whether it is a reasonable delay:
合理延迟（如银行对账单延迟）：
→ 本期入账，标注延迟原因
→ 不影响报表（银行调节表已处理）
不合理延迟（如漏报瞒报）：
→ 按漏做类处理
→ 记录为异常，财务经理介入
Step 4: Adjustment approval path
Approval levels for adjusting entries
| Adjustment amount | Approval Level |
|---|---|
| ≤ 5,000 yuan | Adjusted by the general ledger accountant at their own discretion, filed with the finance supervisor |
| 5,000-50,000 yuan | Approved by the finance supervisor |
| > 50,000 yuan | Dual approval by the finance manager + finance director |
Special rules for cross-period adjustments
金额 > 50000 元 或 跨期 > 90 天：
→ 须附跨期说明（说明延迟原因 + 业务背景）
→ 须财务经理签字确认
→ 须在结账报告中单独披露
→ 可能影响审计，须与审计师沟通
Output template
═══════════════════════════════════════
跨期调整识别报告
账期：[YYYY年MM月]
执行时间：[YYYY-MM-DD HH:MM]
═══════════════════════════════════════
【发现的跨期凭证】
凭证号：[XXX] 凭证日期：[YYYY-MM-DD]
科目：[科目名称] 金额：[X,XXX.XX] 元
跨期类型：[漏做 / 提前 / 延迟入账]
实际业务日期：[YYYY-MM-DD]
跨期天数：[X] 天
判断：
金额阈值：[≤100 / 100-5000 / 5000-50000 / >50000]
时间阈值：[≤5天 / 5-30天 / 30-90天 / >90天]
综合判断：[⚠️ 建议调整 / 🔴 必须调整]
═══════════════════════════════════════
调整建议：
调整分录：
借：[科目] [金额]
贷：[科目] [金额]
审批层级：[总账会计 / 财务主管 / 财务经理 + 财务总监]
═══════════════════════════════════════
【本期所有跨期调整汇总】
| 凭证号 | 跨期类型 | 金额 | 调整状态 |
|-------|---------|------|---------|
| XXX | 漏做 | X元 | 待调整 |
| XXX | 提前 | X元 | 待调整 |
跨期调整总计：[X,XXX.XX] 元
其中须财务经理及以上审批：[X,XXX.XX] 元
【下一步】
→ 执行调整分录 → 重新执行试算平衡 → 确认报表准确性
═══════════════════════════════════════
Escalation trigger conditions
- The same type of cross-period issue occurs ≥ 3 times (suspected systemic delayed recording issue)
- Cross-period amount > [fill in: e.g., 500,000 yuan] (material cross-period)
- The impact of the cross-period adjustment on profit exceeds [fill in: e.g., 100,000 yuan]
- Suspected intentional cross-period adjustment (early revenue recognition/delayed expense recognition)
- The cross-period adjustment involves tax implications (VAT/income tax)
Finance Skills — cross-period-adjustment atomic skill