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On first use: Read ../../CLAUDE.md to obtain scenario-level configuration (related-party list/internal transaction types/disclosure standards).
/intercompany-accounting-master — Internal intercompany accounting management master process
Complete related-party transaction management process
Step 1：内部往来对账（每月 [X] 日前完成）
→ 执行 intercompany-reconciliation
→ 确保往来余额一致
Step 2：关联交易审核（每月/季）
→ 执行 transfer-pricing-review
→ 确保定价公允
Step 3: Related-party guarantee review (monthly/quarterly) → Execute intercompany-guarantee-review → Ensure guarantee compliance
Step 4: Related-party transaction summary → Summarize related-party transactions for the full period → Verify the related-party transaction ledger → Confirm disclosure completeness
Step 5: Comprehensive management report → Summarize issues found in Steps 1-4 → Output related-party transaction health report
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## 第一步：内部往来对账
**执行 Skill：** `intercompany-reconciliation`
□ Execution status: [Success/Failure/Partial success]
□ Related parties reconciled: [X] entities □ Reconciliation completion rate: [X%]
□ Current account balances consistent: [✅ All consistent / ⚠️ X items have discrepancies] □ Adjustment required: [✅ Yes / ⚠️ No]
□ Discrepancy amount: [XXX ten thousand] □ Reason for discrepancy: [...]
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## 第二步：转让定价审核
**执行 Skill：** `transfer-pricing-review`
□ Execution status: [Success/Failure/Partial success]
□ Total related-party transaction amount: [XXX ten thousand]
□ Pricing reasonable: [✅ All reasonable / ⚠️ X items deviated] □ High-risk deviations: [✅ None / ⚠️ X items]
□ Pricing adjustment required: [✅ Yes / ⚠️ No]
□ Tax risk: [✅ Low / ⚠️ Medium / 🔴 High]
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## 第三步：关联担保审核
**执行 Skill：** `intercompany-guarantee-review`
□ Execution status: [Success/Failure/Partial success]
□ Guarantee balance: [XXX ten thousand] □ Guarantee/net assets ratio: [X%]
□ Over-limit check: [✅ Not over limit / 🔴 Over limit] □ High-risk guarantees for compensation: [✅ None / ⚠️ X items]
□ Guarantees maturing soon: [✅ None / ⚠️ X items require handling]
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## 第四步：关联交易汇总
**汇总全期关联交易：**
□ Total related-party transactions for the period: [XXX ten thousand]
□ Transaction type distribution: □ Internal sales: [XXX ten thousand] □ Internal purchases: [XXX ten thousand] □ Internal services: [XXX ten thousand] □ Internal loan interest: [XXX ten thousand] □ Expense allocation: [XXX ten thousand]
□ Related-party transaction ledger completeness: [✅ Complete / ⚠️ X items pending entry] □ Disclosure completeness: [✅ Fully disclosed / ⚠️ X items pending disclosure]
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## 第五步：生成关联交易综合管理报告
═══════════════════════════════════════ Related-Party Transaction Management Report Reporting period: [Monthly/Quarterly/Annual] Cut-off date: [YYYY-MM-DD] Report date: [YYYY-MM-DD] ═══════════════════════════════════════
[Core Conclusions]
Overall related-party transaction compliance risk: [✅ Low / ⚠️ Medium / 🔴 High]
□ Internal intercompany: [one-sentence summary] □ Transfer pricing: [one-sentence summary] □ Related-party guarantees: [one-sentence summary]
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
[I. Overview of Related-Party Transactions]
□ Total related-party transaction amount: [XXX ten thousand]
□ Transaction type distribution: □ Internal sales: [XXX ten thousand] ([X%]) □ Internal purchases: [XXX ten thousand] ([X%]) □ Internal services: [XXX ten thousand] ([X%]) □ Internal loan interest: [XXX ten thousand] ([X%]) □ Asset leasing: [XXX ten thousand] ([X%]) □ Expense allocation: [XXX ten thousand] ([X%])
[II. Internal Intercompany Reconciliation Status]
□ Related parties reconciled: [X] entities □ Reconciliation completion rate: [X%]
□ Consistent current account balances: [✅ All consistent / ⚠️ X items have discrepancies]
□ Discrepancy amount: [XXX ten thousand] □ Adjustment required: [✅ Yes / ⚠️ No]
□ Main discrepancies: [description]
[III. Transfer Pricing Review Status]
□ Pricing reasonableness: [✅ All reasonable / ⚠️ X items deviate] □ High-risk deviations: [✅ None / ⚠️ X items]
□ Overall tax risk: [✅ Low / ⚠️ Medium / 🔴 High]
□ Items requiring attention: □ [Risk item A] — [description] — Recommend [adjustment/monitoring] □ [Risk item B] — [description] — Recommend [adjustment/monitoring]
[IV. Related-Party Guarantee Status]
□ Guarantee provision balance: [XXX ten thousand] □ Guarantee/net assets ratio: [X%]
□ Excess limit check: [✅ Not exceeded / 🔴 Exceeded]
□ High-risk guarantees for compensation: [✅ None / ⚠️ X items]
□ Recently maturing guarantees: [✅ None / ⚠️ X items to be handled]
[V. Related-Party Transaction Disclosure Status]
□ Transactions requiring disclosure: [X] items, [XXX ten thousand] □ Disclosed: [✅ Complete / ⚠️ X items pending disclosure]
□ Disclosure completeness: [✅ Fully disclosed / ⚠️ Omissions exist]
[VI. Comprehensive Risk Assessment]
□ Transfer pricing risk: [✅ Low / ⚠️ Medium / 🔴 High] □ Guarantee compliance risk: [✅ Low / ⚠️ Medium / 🔴 High] □ Disclosure compliance risk: [✅ Low / ⚠️ Medium / 🔴 High]
□ Overall compliance risk: [✅ Low / ⚠️ Medium / 🔴 High]
[VII. Matters Pending Handling]
□ High priority: □ [To-do A] — Responsible person [X] — Completion date [YYYY-MM-DD] □ [To-do B] — Responsible person [X] — Completion date [YYYY-MM-DD]
□ Medium priority: □ [To-do C] — Responsible person [X] — Completion date [YYYY-MM-DD]
[VIII. Matters to Monitor Next Period]
□ [Matter to monitor 1] □ [Matter to monitor 2]
═══════════════════════════════════════ Prepared by: [Finance Manager] Reviewed by: [CFO] ═══════════════════════════════════════
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## 升级触发条件
- 转让定价风险 = 🔴 高
- 担保超限
- 须披露关联交易未及时披露
- 整体合规风险 = 🔴 高
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*Finance Skills — intercompany-accounting-master atomic skill*