Load context
On first use: Read ../../CLAUDE.md Obtain scenario-level configuration (related party list/reconciliation rules/discrepancy tolerance).
/intercompany-reconciliation — Intercompany reconciliation
Examples
→ Example: The user says "the intercompany accounts between the domestic subsidiary and the overseas subsidiary do not match, help me investigate," and the system should invoke this skill to perform related party intercompany verification.
→ Example: The user says "before consolidated financial statements, related party intercompany balances need to be eliminated, help me calculate the amount," and the system should invoke this skill to calculate the related party intercompany elimination amount.
→ Example: The user says "a subsidiary reports that the amount we receivable from them and payable to them is inconsistent," and the system should invoke this skill to verify cross-company intercompany discrepancies.
Step 1: Obtain intercompany data
Obtain book data of the parent company and subsidiaries from [ERP]:
□ 对账期间：[YYYY年MM月]
□ 对账关联方：[全关联方/子公司A/子公司B]
□ 获取字段：
关联方 | 科目 | 借方余额 | 贷方余额 | 净额
Step 2: Verify intercompany balances
Verify whether the books of the parent and subsidiary are consistent:
□ [子公司A] 往来余额：
□ 母公司账面：[XXX万]
□ 子公司账面：[XXX万]
□ 差异：[±XXX万]
□ 差异方向：
□ 母公司多计：[XXX万]
□ 子公司多计：[XXX万]
□ 差异分类：
□ 余额差异（期末余额不一致）
□ 发生额差异（本期交易金额不一致）
□ 两者皆有
□ 对账差异容忍度：[X] 元
□ 是否在容忍度内：[✅ 是 / ⚠️ 否]
Step 3: Analyze causes of discrepancies
Identify whether they are outstanding items:
□ 未达账项分析：
□ 母公司已记账，子公司未记账：
□ 内部销售确认：[XXX万] — 子公司未确认采购
□ 内部转账在途：[XXX万] — 资金已汇出未到账
□ 内部费用分摊：[XXX万] — 子公司未确认费用
□ 子公司已记账，母公司未记账：
□ 子公司已发货：[XXX万] — 母公司未确认收货
□ 子公司已付款：[XXX万] — 母公司未确认收款
□ 账务处理错误：
□ 金额记错：[X] 笔
□ 方向记反：[X] 笔
□ 关联公司记错：[X] 笔
□ 差异原因汇总：
□ 时间性差异：[XXX万]
□ 账务错误：[XXX万]
□ 待确认：[XXX万]
Step 4: Adjustment processing
Develop an adjustment plan based on the causes of discrepancies:
□ 时间性差异（未达账项）：
□ 确认在途项目：[XXX万]
□ 下期对账时关注是否到达
□ 账务处理错误：
□ 须调账：[✅ 是 / ⚠️ 否]
□ 调账金额：[XXX万]
□ 调账分录（如须）：
□ 借/贷：[科目] [金额]
□ 贷/借：[科目] [金额]
□ 调账责任人：[X]
□ 调账完成日期：[YYYY-MM-DD]
Step 5: Generate reconciliation report
═══════════════════════════════════════
内部往来对账报告
对账期间：[YYYY年MM月]
报告日期：[YYYY-MM-DD]
═══════════════════════════════════════
【一、对账概况】
□ 对账关联方：[全关联方/子公司列表]
□ 对账完成率：[X%]
□ 对账完成时间：[YYYY-MM-DD]
【二、关联方往来余额汇总】
| 关联方 | 母公司账面 | 子公司账面 | 差异 | 差异原因 |
|--------|----------|----------|------|---------|
[子公司A] | [XXX万] | [XXX万] | [±XXX万] | [原因]
[子公司B] | [XXX万] | [XXX万] | [±XXX万] | [原因]
**合计** | **[XXX万]** | **[XXX万]** | **[±XXX万]** | — |
【三、差异分析】
□ 差异总额：[XXX万]
□ 时间性差异：[XXX万]
□ 账务错误：[XXX万]
□ 待确认：[XXX万]
□ 主要差异项：
□ [差异项A]：[XXX万] — 原因 [描述] — 处理 [在途/调账]
□ [差异项B]：[XXX万] — 原因 [描述] — 处理 [在途/调账]
【四、调账安排】
□ 须调账：[✅ 是 / ⚠️ 否]
□ 调账金额：[XXX万]
□ 调账分录：
□ [分录描述]
□ 调账责任人：[X]
□ 预计完成：[YYYY-MM-DD]
【五、对账结论】
□ 对账结果：[✅ 已调平 / ⚠️ 部分调平 / 🔴 未调平]
□ 待跟进事项：
□ [待办1] — 责任人 [X] — 完成日期 [YYYY-MM-DD]
□ [待办2] — 责任人 [X] — 完成日期 [YYYY-MM-DD]
═══════════════════════════════════════
置信度：[✅ 高 / ⚠️ 中 / 🔴 低]
数据来源：[ERP] / [IC]
═══════════════════════════════════════
Escalation trigger conditions
- Reconciliation discrepancy > [X] ten thousand
- Accounting errors exist and adjustment is required
- The cause of the discrepancy cannot be determined
- Reconciliation not completed after [X] days overdue
Finance Skills — intercompany-reconciliation atomic skill