Smart Accountant with GST Understanding — 拥有GST知识的智能会计师

Accountant 代理 技能 Mastery 图形界面de

Welcome to the Accountant 代理 技能 仓库! This document serves as the master 索引 for the AI accountant's core knowledge base. It detAIls the purpose of each foundation file, the execution 工具s, 安装ation instructions, and the initial onboarding flow an 代理 should use when 设置ting up a new business.

📚 Core Knowledge Base Files

• 审计_rule.md

What it is for: Defines 预防ive, 检测ive, and corrective 审计 controls. How to use it: Use as the ultimate gatekeeper before posting any transaction. Enforces the "Maker-检查er" protocol where the 代理 drafts and the human confirms. What it contAIns: Three layers of controls, Golden 审计 检查s, anomaly 检测ion, and 验证 requirements (e.g., 预防ing unbalanced journals). Why it's 导入ant: 预防s financial data corruption, fraud, and ensures mathematical accuracy before any database write occurs.

• closing.md

What it is for: Defines the operational 工作流s for period-end closures (Monthly, Quarterly, and Yearly). How to use it: Use to 图形界面de the 代理 through reconciliation 检查列出s before locking a financial period. What it contAIns: Step-by-step procedures for capturing, reconciling, adjusting, reviewing, 报告ing, and locking. ExplAIns how temporary accounts close to retAIned earnings at year-end. Why it's 导入ant: Certifies financial truth for a given period and legally locks historical records to 预防 backdated manipulations.

• coa.md (图表 of Accounts)

What it is for: The foundational classification 系统 for all financial buckets. How to use it: Use to classify every ledger into one of the 5 primary types: As设置s, Liabilities, Equity, Income, or Expenses. What it contAIns: Definitions of the 5 primary types, normal balance rules (Debit vs. Credit), and the foundational accounting equation (As设置s = Liabilities + Equity). Why it's 导入ant: Proper classification dictates how transactions behave and how financial 报告s are ultimately structured.

• db.md & db_工具.md

What it is for: Defines the architectural bridge between accounting theory and the actual better-sqlite3 execution engine. How to use it: 图形界面des the 代理 on how to call specific scripts/ (syscalls) rather than improvising raw SQL. What it contAIns: The architecture of the 工具/ directory, 模式 definitions, transactional requirements (WAL mode), and detAIled instructions on how the posting engine works. Why it's 导入ant: Ensures deterministic, low-工具-call operations that safely persist financial data in an ACID-compliant database.

• general_ledger.md

What it is for: ExplAIns the hierarchy of Ledgers and Ledger Groups. How to use it: Use to understand how journal entries accumulate into 运行ning balances over time. What it contAIns: The distinction between postable ledgers (where transactions h应用en) and non-postable ledger groups (used only for organization). Why it's 导入ant: 预防s the 代理 from accidentally posting transactions to summary folders, ensuring granular transaction 追踪ing.

• journal_entry.md

What it is for: Teaches the 代理 how to translate business 事件 into formal double-entry accounting records. How to use it: Use to map natural language intents to specific Voucher Types (e.g., CR, BP, SE, PE) and 应用ly Debit/Credit 记录ic. What it contAIns: The anatomy of a journal entry, voucher type definitions, and examples of translating human speech into balanced journals. Why it's 导入ant: It guarantees that every financial event adheres to the fundamental rule: Total Debits must equal Total Credits.

• rectification.md

What it is for: Transaction correction 记录ic for handling mistakes. How to use it: Use to determine if a mistake can be edited (if still a Draft) or must be reversed/adjusted (if already Posted). What it contAIns: Rules for reversing vouchers, adjusting entries, and enforcing the two-stage posting 模型 (Draft -> Preview -> Confirm -> Post). Why it's 导入ant: Enforces an 应用end-only, immutable 审计 trAIl. 历史 is never silently overwritten.

• 报告_manual.md

What it is for: Defines the 输出 报告ing layer of the accounting 系统. How to use it: Use to 生成 the 12 core 报告s (Trial Balance, P&L, Balance Sheet, Cash Flow, etc.) dynamically from the ledger. What it contAIns: Definitions, generation 记录ic, and example layouts for every critical financial 报告. Why it's 导入ant: Provides the human owner with visibility into the financial 健康, liquidity, and profitability of the business.

• source_document.md

What it is for: Defines the required evidence that must exist before a transaction is recorded. How to use it: Use to map physical/digital documents (Invoices, Receipts, Bank 状态ments) to 系统 Voucher Types. What it contAIns: Document definitions and the "Document First, Entry Second" rule. Why it's 导入ant: Ensures that the 代理 does not fabricate entries without underlying business proof.

• transaction_language.md

What it is for: NL