[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"skill:01M718C57K1QF2GHERSWRQ2G8A":3,"skill-same:01M718C57K1QF2GHERSWRQ2G8A":72},{"skillNo":4,"name":5,"nameZh":6,"description":7,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":16,"categories":17,"keywords":23,"publishedAt":44,"linkOnly":45,"markdownContent":46,"markdownBody":47,"frontMatter":48,"refName":50,"commitSha":51,"skillDirectory":52,"forksCount":53,"repositoryHtmlUrl":54,"repositoryHomepageUrl":6,"ownerHtmlUrl":55,"ownerBlogUrl":56,"ownerDescription":6,"updatedAt":57,"install":58,"resources":71},"01M718C57K1QF2GHERSWRQ2G8A","financial-statements",null,"Generate financial statements (income statement, balance sheet, cash flow) with period-over-period comparison and variance analysis. Use when preparing a monthly or quarterly P&L, closing the books and need to flag material variances, comparing actuals to budget, building a financial summary for leadership review, or looking up GAAP presentation requirements and period-end adjustments.","anthropics\u002Fknowledge-work-plugins","anthropics","https:\u002F\u002Favatars.githubusercontent.com\u002Fu\u002F76263028?v=4","01M697XGDPXJAVQ8391V2BCYTE","Anthropic","01M7188MPC48111TN566QNQE3X",35824,"Apache-2.0","https:\u002F\u002Fgithub.com\u002Fanthropics\u002Fknowledge-work-plugins\u002Fblob\u002Fmain\u002Ffinance\u002Fskills\u002Ffinancial-statements\u002FSKILL.md",[18],{"categoryNo":19,"categoryName":20,"taxonomyType":21,"taxonomyTypeDesc":22},"01JBSEEDCAT000000000000003","演示文稿","SCENARIO","使用场景",[24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43],"financial statements","material","Frequency","when","for","balance","books","closing","with","comparison","review","end","requirements","leadership","financial summary","up","use","analysis","generate","variance analysis","2026-11-10 10:12:30",false,"---\nname: financial-statements\ndescription: Generate financial statements (income statement, balance sheet, cash flow) with period-over-period comparison and variance analysis. Use when preparing a monthly or quarterly P&L, closing the books and need to flag material variances, comparing actuals to budget, building a financial summary for leadership review, or looking up GAAP presentation requirements and period-end adjustments.\nargument-hint: \"\u003Cfrequency> \u003Cperiod>\"\n---\n\n# \u002Ffinancial-statements\n\n> If you see unfamiliar placeholders or need to check which tools are connected, see [CONNECTORS.md](..\u002F..\u002FCONNECTORS.md).\n\n**Important**: This command assists with financial statement workflows but does not provide financial advice. All statements should be reviewed by qualified financial professionals before use in reporting or filings.\n\nGenerate financial statements with period-over-period comparison and variance analysis. The workflow below walks through income statement generation; balance sheet and cash flow statement reference formats, GAAP presentation requirements (ASC 220\u002F210\u002F230), and common period-end adjustments are included as supporting reference material.\n\n## Usage\n\n```\n\u002Ffinancial-statements \u003Cperiod-type> \u003Cperiod>\n```\n\n### Arguments\n\n- `period-type` — The reporting period type:\n  - `monthly` — Single month P&L with prior month and prior year month comparison\n  - `quarterly` — Quarter P&L with prior quarter and prior year quarter comparison\n  - `annual` — Full year P&L with prior year comparison\n  - `ytd` — Year-to-date P&L with prior year YTD comparison\n- `period` — The period to report (e.g., `2024-12`, `2024-Q4`, `2024`)\n\n## Workflow\n\n### 1. Gather Financial Data\n\nIf ~~erp or ~~data warehouse is connected:\n- Pull trial balance or income statement data for the specified period\n- Pull comparison period data (prior period, prior year, budget\u002Fforecast)\n- Pull account hierarchy and groupings for presentation\n\nIf no data source is connected:\n> Connect ~~erp or ~~data warehouse to pull financial data automatically. You can also paste trial balance data, upload a spreadsheet, or provide income statement data for analysis.\n\nPrompt the user to provide:\n- Current period revenue and expense data (by account or category)\n- Comparison period data (prior period, prior year, and\u002For budget)\n- Any known adjustments or reclassifications\n\n### 2. Generate Income Statement\n\nPresent in standard multi-column format:\n\n```\nINCOME STATEMENT\nPeriod: [Period description]\n(in thousands, unless otherwise noted)\n\n                              Current    Prior      Variance   Variance   Budget    Budget\n                              Period     Period     ($)        (%)        Amount    Var ($)\n                              --------   --------   --------   --------   --------  --------\nREVENUE\n  Product revenue             $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n  Service revenue             $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n  Other revenue               $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n                              --------   --------   --------              --------  --------\nTOTAL REVENUE                 $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n\nCOST OF REVENUE\n  [Cost items]                $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n                              --------   --------   --------              --------  --------\nGROSS PROFIT                  $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n  Gross Margin                XX.X%      XX.X%\n\nOPERATING EXPENSES\n  Research & development      $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n  Sales & marketing           $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n  General & administrative    $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n                              --------   --------   --------              --------  --------\nTOTAL OPERATING EXPENSES      $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n\nOPERATING INCOME (LOSS)       $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n  Operating Margin            XX.X%      XX.X%\n\nOTHER INCOME (EXPENSE)\n  Interest income             $XX,XXX    $XX,XXX    $X,XXX     X.X%\n  Interest expense           ($XX,XXX)  ($XX,XXX)   $X,XXX     X.X%\n  Other, net                  $XX,XXX    $XX,XXX    $X,XXX     X.X%\n                              --------   --------   --------\nTOTAL OTHER INCOME (EXPENSE)  $XX,XXX    $XX,XXX    $X,XXX     X.X%\n\nINCOME BEFORE TAXES           $XX,XXX    $XX,XXX    $X,XXX     X.X%\n  Income tax expense          $XX,XXX    $XX,XXX    $X,XXX     X.X%\n                              --------   --------   --------\n\nNET INCOME (LOSS)             $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n  Net Margin                  XX.X%      XX.X%\n```\n\n### 3. Variance Analysis\n\nFor each line item, calculate and flag material variances.\n\n#### Variance Calculation\n\nFor each line item, calculate:\n- **Dollar variance:** Current period - Prior period (or current period - budget)\n- **Percentage variance:** (Current - Prior) \u002F |Prior| x 100\n- **Basis point change:** For margins and ratios, express change in basis points (1 bp = 0.01%)\n\n#### Materiality Thresholds\n\nDefine what constitutes a \"material\" variance requiring investigation. Common approaches:\n\n- **Fixed dollar threshold:** Variances exceeding a set dollar amount (e.g., $50K, $100K)\n- **Percentage threshold:** Variances exceeding a set percentage (e.g., 10%, 15%)\n- **Combined:** Either the dollar OR percentage threshold is exceeded\n- **Scaled:** Different thresholds for different line items based on their size and volatility\n\n*Example thresholds (adjust for your organization):*\n\n| Line Item Size | Dollar Threshold | Percentage Threshold |\n|---------------|-----------------|---------------------|\n| > $10M        | $500K           | 5%                  |\n| $1M - $10M    | $100K           | 10%                 |\n| \u003C $1M         | $50K            | 15%                 |\n\n#### Variance Decomposition\n\nBreak down total variance into component drivers:\n\n- **Volume\u002Fquantity effect:** Change in volume at prior period rates\n- **Rate\u002Fprice effect:** Change in rate\u002Fprice at current period volume\n- **Mix effect:** Shift in composition between items with different rates\u002Fmargins\n- **New\u002Fdiscontinued items:** Items present in one period but not the other\n- **One-time\u002Fnon-recurring items:** Items that are not expected to repeat\n- **Timing effect:** Items shifting between periods (not a true change in run rate)\n- **Currency effect:** Impact of FX rate changes on translated results\n\n#### Investigation and Narrative\n\nFor each material variance:\n1. Quantify the variance ($ and %)\n2. Identify whether favorable or unfavorable\n3. Decompose into drivers using the categories above\n4. Provide a narrative explanation of the business reason\n5. Assess whether the variance is temporary or represents a trend change\n6. Note any actions required (further investigation, forecast update, process change)\n\n### 4. Key Metrics Summary\n\n```\nKEY METRICS\n                              Current    Prior      Change\nRevenue growth (%)                                  X.X%\nGross margin (%)              XX.X%      XX.X%      X.X pp\nOperating margin (%)          XX.X%      XX.X%      X.X pp\nNet margin (%)                XX.X%      XX.X%      X.X pp\nOpEx as % of revenue          XX.X%      XX.X%      X.X pp\nEffective tax rate (%)        XX.X%      XX.X%      X.X pp\n```\n\n### 5. Material Variance Summary\n\nList all material variances requiring investigation:\n\n| Line Item | Variance ($) | Variance (%) | Direction | Preliminary Driver | Action |\n|-----------|-------------|-------------|-----------|-------------------|--------|\n| [Item]    | $X,XXX      | X.X%        | Unfav.    | [If known]        | Investigate |\n\n### 6. Output\n\nProvide:\n1. Formatted income statement with comparisons\n2. Key metrics summary\n3. Material variance listing with investigation flags\n4. Suggested follow-up questions for unexplained variances\n5. Offer to drill into any specific variance with `\u002Fflux`\n\n## GAAP Presentation Requirements\n\n### Income Statement (ASC 220 \u002F IAS 1)\n\n- Present all items of income and expense recognized in a period\n- Classify expenses either by nature (materials, labor, depreciation) or by function (COGS, R&D, S&M, G&A) — function is more common for US companies\n- If classified by function, disclose depreciation, amortization, and employee benefit costs by nature in the notes\n- Present operating and non-operating items separately\n- Show income tax expense as a separate line\n- Extraordinary items are prohibited under both US GAAP and IFRS\n- Discontinued operations presented separately, net of tax\n\n**Common presentation considerations:**\n\n- **Revenue disaggregation:** ASC 606 requires disaggregation of revenue into categories that depict how the nature, amount, timing, and uncertainty of revenue are affected by economic factors\n- **Stock-based compensation:** Classify within the functional expense categories (R&D, S&M, G&A) with total SBC disclosed in notes\n- **Restructuring charges:** Present separately if material, or include in operating expenses with note disclosure\n- **Non-GAAP adjustments:** If presenting non-GAAP measures (common in earnings releases), clearly label and reconcile to GAAP\n\n### Balance Sheet (ASC 210 \u002F IAS 1)\n\n- Distinguish between current and non-current assets and liabilities\n- Current: expected to be realized, consumed, or settled within 12 months (or the operating cycle if longer)\n- Present assets in order of liquidity (most liquid first) — standard US practice\n- Accounts receivable shown net of allowance for credit losses (ASC 326)\n- Property and equipment shown net of accumulated depreciation\n- Goodwill is not amortized — tested for impairment annually (ASC 350)\n- Leases: recognize right-of-use assets and lease liabilities for operating and finance leases (ASC 842)\n\n### Cash Flow Statement (ASC 230 \u002F IAS 7)\n\n- Indirect method is most common (start with net income, adjust for non-cash items)\n- Direct method is permitted but rarely used (requires supplemental indirect reconciliation)\n- Interest paid and income taxes paid must be disclosed (either on the face or in notes)\n- Non-cash investing and financing activities disclosed separately (e.g., assets acquired under leases, stock issued for acquisitions)\n- Cash equivalents: short-term, highly liquid investments with original maturities of 3 months or less\n\n## Balance Sheet Reference Format\n\n```\nASSETS\nCurrent Assets\n  Cash and cash equivalents\n  Short-term investments\n  Accounts receivable, net\n  Inventory\n  Prepaid expenses and other current assets\nTotal Current Assets\n\nNon-Current Assets\n  Property and equipment, net\n  Operating lease right-of-use assets\n  Goodwill\n  Intangible assets, net\n  Long-term investments\n  Other non-current assets\nTotal Non-Current Assets\n\nTOTAL ASSETS\n\nLIABILITIES AND STOCKHOLDERS' EQUITY\nCurrent Liabilities\n  Accounts payable\n  Accrued liabilities\n  Deferred revenue, current portion\n  Current portion of long-term debt\n  Operating lease liabilities, current portion\n  Other current liabilities\nTotal Current Liabilities\n\nNon-Current Liabilities\n  Long-term debt\n  Deferred revenue, non-current\n  Operating lease liabilities, non-current\n  Other non-current liabilities\nTotal Non-Current Liabilities\n\nTotal Liabilities\n\nStockholders' Equity\n  Common stock\n  Additional paid-in capital\n  Retained earnings (accumulated deficit)\n  Accumulated other comprehensive income (loss)\n  Treasury stock\nTotal Stockholders' Equity\n\nTOTAL LIABILITIES AND STOCKHOLDERS' EQUITY\n```\n\n## Cash Flow Statement Reference Format (Indirect Method)\n\n```\nCASH FLOWS FROM OPERATING ACTIVITIES\nNet income (loss)\nAdjustments to reconcile net income to net cash from operations:\n  Depreciation and amortization\n  Stock-based compensation\n  Amortization of debt issuance costs\n  Deferred income taxes\n  Loss (gain) on disposal of assets\n  Impairment charges\n  Other non-cash items\nChanges in operating assets and liabilities:\n  Accounts receivable\n  Inventory\n  Prepaid expenses and other assets\n  Accounts payable\n  Accrued liabilities\n  Deferred revenue\n  Other liabilities\nNet Cash Provided by (Used in) Operating Activities\n\nCASH FLOWS FROM INVESTING ACTIVITIES\n  Purchases of property and equipment\n  Purchases of investments\n  Proceeds from sale\u002Fmaturity of investments\n  Acquisitions, net of cash acquired\n  Other investing activities\nNet Cash Provided by (Used in) Investing Activities\n\nCASH FLOWS FROM FINANCING ACTIVITIES\n  Proceeds from issuance of debt\n  Repayment of debt\n  Proceeds from issuance of common stock\n  Repurchases of common stock\n  Dividends paid\n  Payment of debt issuance costs\n  Other financing activities\nNet Cash Provided by (Used in) Financing Activities\n\nEffect of exchange rate changes on cash\n\nNet Increase (Decrease) in Cash and Cash Equivalents\nCash and cash equivalents, beginning of period\nCash and cash equivalents, end of period\n```\n\n## Common Adjustments and Reclassifications\n\n### Period-End Adjustments\n\n1. **Accruals:** Record expenses incurred but not yet paid (AP accruals, payroll accruals, interest accruals)\n2. **Deferrals:** Adjust prepaid expenses, deferred revenue, and deferred costs for the period\n3. **Depreciation and amortization:** Book periodic depreciation\u002Famortization from fixed asset and intangible schedules\n4. **Bad debt provision:** Adjust allowance for credit losses based on aging analysis and historical loss rates\n5. **Inventory adjustments:** Record write-downs for obsolete, slow-moving, or impaired inventory\n6. **FX revaluation:** Revalue foreign-currency-denominated monetary assets and liabilities at period-end rates\n7. **Tax provision:** Record current and deferred income tax expense\n8. **Fair value adjustments:** Mark-to-market investments, derivatives, and other fair-value items\n\n### Reclassifications\n\n1. **Current\u002Fnon-current reclassification:** Reclassify long-term debt maturing within 12 months to current\n2. **Contra account netting:** Net allowances against gross receivables, accumulated depreciation against gross assets\n3. **Intercompany elimination:** Eliminate intercompany balances and transactions in consolidation\n4. **Discontinued operations:** Reclassify results of discontinued operations to a separate line item\n5. **Equity method adjustments:** Record share of investee income\u002Floss for equity method investments\n6. **Segment reclassifications:** Ensure transactions are properly classified by operating segment\n","# \u002Ffinancial-statements\n\n> If you see unfamiliar placeholders or need to check which tools are connected, see [CONNECTORS.md](..\u002F..\u002FCONNECTORS.md).\n\n**Important**: This command assists with financial statement workflows but does not provide financial advice. All statements should be reviewed by qualified financial professionals before use in reporting or filings.\n\nGenerate financial statements with period-over-period comparison and variance analysis. The workflow below walks through income statement generation; balance sheet and cash flow statement reference formats, GAAP presentation requirements (ASC 220\u002F210\u002F230), and common period-end adjustments are included as supporting reference material.\n\n## Usage\n\n```\n\u002Ffinancial-statements \u003Cperiod-type> \u003Cperiod>\n```\n\n### Arguments\n\n- `period-type` — The reporting period type:\n  - `monthly` — Single month P&L with prior month and prior year month comparison\n  - `quarterly` — Quarter P&L with prior quarter and prior year quarter comparison\n  - `annual` — Full year P&L with prior year comparison\n  - `ytd` — Year-to-date P&L with prior year YTD comparison\n- `period` — The period to report (e.g., `2024-12`, `2024-Q4`, `2024`)\n\n## Workflow\n\n### 1. Gather Financial Data\n\nIf ~~erp or ~~data warehouse is connected:\n- Pull trial balance or income statement data for the specified period\n- Pull comparison period data (prior period, prior year, budget\u002Fforecast)\n- Pull account hierarchy and groupings for presentation\n\nIf no data source is connected:\n> Connect ~~erp or ~~data warehouse to pull financial data automatically. You can also paste trial balance data, upload a spreadsheet, or provide income statement data for analysis.\n\nPrompt the user to provide:\n- Current period revenue and expense data (by account or category)\n- Comparison period data (prior period, prior year, and\u002For budget)\n- Any known adjustments or reclassifications\n\n### 2. Generate Income Statement\n\nPresent in standard multi-column format:\n\n```\nINCOME STATEMENT\nPeriod: [Period description]\n(in thousands, unless otherwise noted)\n\n                              Current    Prior      Variance   Variance   Budget    Budget\n                              Period     Period     ($)        (%)        Amount    Var ($)\n                              --------   --------   --------   --------   --------  --------\nREVENUE\n  Product revenue             $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n  Service revenue             $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n  Other revenue               $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n                              --------   --------   --------              --------  --------\nTOTAL REVENUE                 $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n\nCOST OF REVENUE\n  [Cost items]                $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n                              --------   --------   --------              --------  --------\nGROSS PROFIT                  $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n  Gross Margin                XX.X%      XX.X%\n\nOPERATING EXPENSES\n  Research & development      $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n  Sales & marketing           $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n  General & administrative    $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n                              --------   --------   --------              --------  --------\nTOTAL OPERATING EXPENSES      $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n\nOPERATING INCOME (LOSS)       $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n  Operating Margin            XX.X%      XX.X%\n\nOTHER INCOME (EXPENSE)\n  Interest income             $XX,XXX    $XX,XXX    $X,XXX     X.X%\n  Interest expense           ($XX,XXX)  ($XX,XXX)   $X,XXX     X.X%\n  Other, net                  $XX,XXX    $XX,XXX    $X,XXX     X.X%\n                              --------   --------   --------\nTOTAL OTHER INCOME (EXPENSE)  $XX,XXX    $XX,XXX    $X,XXX     X.X%\n\nINCOME BEFORE TAXES           $XX,XXX    $XX,XXX    $X,XXX     X.X%\n  Income tax expense          $XX,XXX    $XX,XXX    $X,XXX     X.X%\n                              --------   --------   --------\n\nNET INCOME (LOSS)             $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n  Net Margin                  XX.X%      XX.X%\n```\n\n### 3. Variance Analysis\n\nFor each line item, calculate and flag material variances.\n\n#### Variance Calculation\n\nFor each line item, calculate:\n- **Dollar variance:** Current period - Prior period (or current period - budget)\n- **Percentage variance:** (Current - Prior) \u002F |Prior| x 100\n- **Basis point change:** For margins and ratios, express change in basis points (1 bp = 0.01%)\n\n#### Materiality Thresholds\n\nDefine what constitutes a \"material\" variance requiring investigation. Common approaches:\n\n- **Fixed dollar threshold:** Variances exceeding a set dollar amount (e.g., $50K, $100K)\n- **Percentage threshold:** Variances exceeding a set percentage (e.g., 10%, 15%)\n- **Combined:** Either the dollar OR percentage threshold is exceeded\n- **Scaled:** Different thresholds for different line items based on their size and volatility\n\n*Example thresholds (adjust for your organization):*\n\n| Line Item Size | Dollar Threshold | Percentage Threshold |\n|---------------|-----------------|---------------------|\n| > $10M        | $500K           | 5%                  |\n| $1M - $10M    | $100K           | 10%                 |\n| \u003C $1M         | $50K            | 15%                 |\n\n#### Variance Decomposition\n\nBreak down total variance into component drivers:\n\n- **Volume\u002Fquantity effect:** Change in volume at prior period rates\n- **Rate\u002Fprice effect:** Change in rate\u002Fprice at current period volume\n- **Mix effect:** Shift in composition between items with different rates\u002Fmargins\n- **New\u002Fdiscontinued items:** Items present in one period but not the other\n- **One-time\u002Fnon-recurring items:** Items that are not expected to repeat\n- **Timing effect:** Items shifting between periods (not a true change in run rate)\n- **Currency effect:** Impact of FX rate changes on translated results\n\n#### Investigation and Narrative\n\nFor each material variance:\n1. Quantify the variance ($ and %)\n2. Identify whether favorable or unfavorable\n3. Decompose into drivers using the categories above\n4. Provide a narrative explanation of the business reason\n5. Assess whether the variance is temporary or represents a trend change\n6. Note any actions required (further investigation, forecast update, process change)\n\n### 4. Key Metrics Summary\n\n```\nKEY METRICS\n                              Current    Prior      Change\nRevenue growth (%)                                  X.X%\nGross margin (%)              XX.X%      XX.X%      X.X pp\nOperating margin (%)          XX.X%      XX.X%      X.X pp\nNet margin (%)                XX.X%      XX.X%      X.X pp\nOpEx as % of revenue          XX.X%      XX.X%      X.X pp\nEffective tax rate (%)        XX.X%      XX.X%      X.X pp\n```\n\n### 5. Material Variance Summary\n\nList all material variances requiring investigation:\n\n| Line Item | Variance ($) | Variance (%) | Direction | Preliminary Driver | Action |\n|-----------|-------------|-------------|-----------|-------------------|--------|\n| [Item]    | $X,XXX      | X.X%        | Unfav.    | [If known]        | Investigate |\n\n### 6. Output\n\nProvide:\n1. Formatted income statement with comparisons\n2. Key metrics summary\n3. Material variance listing with investigation flags\n4. Suggested follow-up questions for unexplained variances\n5. Offer to drill into any specific variance with `\u002Fflux`\n\n## GAAP Presentation Requirements\n\n### Income Statement (ASC 220 \u002F IAS 1)\n\n- Present all items of income and expense recognized in a period\n- Classify expenses either by nature (materials, labor, depreciation) or by function (COGS, R&D, S&M, G&A) — function is more common for US companies\n- If classified by function, disclose depreciation, amortization, and employee benefit costs by nature in the notes\n- Present operating and non-operating items separately\n- Show income tax expense as a separate line\n- Extraordinary items are prohibited under both US GAAP and IFRS\n- Discontinued operations presented separately, net of tax\n\n**Common presentation considerations:**\n\n- **Revenue disaggregation:** ASC 606 requires disaggregation of revenue into categories that depict how the nature, amount, timing, and uncertainty of revenue are affected by economic factors\n- **Stock-based compensation:** Classify within the functional expense categories (R&D, S&M, G&A) with total SBC disclosed in notes\n- **Restructuring charges:** Present separately if material, or include in operating expenses with note disclosure\n- **Non-GAAP adjustments:** If presenting non-GAAP measures (common in earnings releases), clearly label and reconcile to GAAP\n\n### Balance Sheet (ASC 210 \u002F IAS 1)\n\n- Distinguish between current and non-current assets and liabilities\n- Current: expected to be realized, consumed, or settled within 12 months (or the operating cycle if longer)\n- Present assets in order of liquidity (most liquid first) — standard US practice\n- Accounts receivable shown net of allowance for credit losses (ASC 326)\n- Property and equipment shown net of accumulated depreciation\n- Goodwill is not amortized — tested for impairment annually (ASC 350)\n- Leases: recognize right-of-use assets and lease liabilities for operating and finance leases (ASC 842)\n\n### Cash Flow Statement (ASC 230 \u002F IAS 7)\n\n- Indirect method is most common (start with net income, adjust for non-cash items)\n- Direct method is permitted but rarely used (requires supplemental indirect reconciliation)\n- Interest paid and income taxes paid must be disclosed (either on the face or in notes)\n- Non-cash investing and financing activities disclosed separately (e.g., assets acquired under leases, stock issued for acquisitions)\n- Cash equivalents: short-term, highly liquid investments with original maturities of 3 months or less\n\n## Balance Sheet Reference Format\n\n```\nASSETS\nCurrent Assets\n  Cash and cash equivalents\n  Short-term investments\n  Accounts receivable, net\n  Inventory\n  Prepaid expenses and other current assets\nTotal Current Assets\n\nNon-Current Assets\n  Property and equipment, net\n  Operating lease right-of-use assets\n  Goodwill\n  Intangible assets, net\n  Long-term investments\n  Other non-current assets\nTotal Non-Current Assets\n\nTOTAL ASSETS\n\nLIABILITIES AND STOCKHOLDERS' EQUITY\nCurrent Liabilities\n  Accounts payable\n  Accrued liabilities\n  Deferred revenue, current portion\n  Current portion of long-term debt\n  Operating lease liabilities, current portion\n  Other current liabilities\nTotal Current Liabilities\n\nNon-Current Liabilities\n  Long-term debt\n  Deferred revenue, non-current\n  Operating lease liabilities, non-current\n  Other non-current liabilities\nTotal Non-Current Liabilities\n\nTotal Liabilities\n\nStockholders' Equity\n  Common stock\n  Additional paid-in capital\n  Retained earnings (accumulated deficit)\n  Accumulated other comprehensive income (loss)\n  Treasury stock\nTotal Stockholders' Equity\n\nTOTAL LIABILITIES AND STOCKHOLDERS' EQUITY\n```\n\n## Cash Flow Statement Reference Format (Indirect Method)\n\n```\nCASH FLOWS FROM OPERATING ACTIVITIES\nNet income (loss)\nAdjustments to reconcile net income to net cash from operations:\n  Depreciation and amortization\n  Stock-based compensation\n  Amortization of debt issuance costs\n  Deferred income taxes\n  Loss (gain) on disposal of assets\n  Impairment charges\n  Other non-cash items\nChanges in operating assets and liabilities:\n  Accounts receivable\n  Inventory\n  Prepaid expenses and other assets\n  Accounts payable\n  Accrued liabilities\n  Deferred revenue\n  Other liabilities\nNet Cash Provided by (Used in) Operating Activities\n\nCASH FLOWS FROM INVESTING ACTIVITIES\n  Purchases of property and equipment\n  Purchases of investments\n  Proceeds from sale\u002Fmaturity of investments\n  Acquisitions, net of cash acquired\n  Other investing activities\nNet Cash Provided by (Used in) Investing Activities\n\nCASH FLOWS FROM FINANCING ACTIVITIES\n  Proceeds from issuance of debt\n  Repayment of debt\n  Proceeds from issuance of common stock\n  Repurchases of common stock\n  Dividends paid\n  Payment of debt issuance costs\n  Other financing activities\nNet Cash Provided by (Used in) Financing Activities\n\nEffect of exchange rate changes on cash\n\nNet Increase (Decrease) in Cash and Cash Equivalents\nCash and cash equivalents, beginning of period\nCash and cash equivalents, end of period\n```\n\n## Common Adjustments and Reclassifications\n\n### Period-End Adjustments\n\n1. **Accruals:** Record expenses incurred but not yet paid (AP accruals, payroll accruals, interest accruals)\n2. **Deferrals:** Adjust prepaid expenses, deferred revenue, and deferred costs for the period\n3. **Depreciation and amortization:** Book periodic depreciation\u002Famortization from fixed asset and intangible schedules\n4. **Bad debt provision:** Adjust allowance for credit losses based on aging analysis and historical loss rates\n5. **Inventory adjustments:** Record write-downs for obsolete, slow-moving, or impaired inventory\n6. **FX revaluation:** Revalue foreign-currency-denominated monetary assets and liabilities at period-end rates\n7. **Tax provision:** Record current and deferred income tax expense\n8. **Fair value adjustments:** Mark-to-market investments, derivatives, and other fair-value items\n\n### Reclassifications\n\n1. **Current\u002Fnon-current reclassification:** Reclassify long-term debt maturing within 12 months to current\n2. **Contra account netting:** Net allowances against gross receivables, accumulated depreciation against gross assets\n3. **Intercompany elimination:** Eliminate intercompany balances and transactions in consolidation\n4. **Discontinued operations:** Reclassify results of discontinued operations to a separate line item\n5. **Equity method adjustments:** Record share of investee income\u002Floss for equity method investments\n6. **Segment reclassifications:** Ensure transactions are properly classified by operating segment\n",{"name":5,"description":7,"argument-hint":49},"\u003Cfrequency> \u003Cperiod>","main","e605d8ddbfb688da57dfaaceebd93f12a64ef1d3","finance\u002Fskills\u002Ffinancial-statements",3966,"https:\u002F\u002Fgithub.com\u002Fanthropics\u002Fknowledge-work-plugins","https:\u002F\u002Fgithub.com\u002Fanthropics","https:\u002F\u002Fanthropic.com","2026-11-14 06:21:52",{"source":8,"skillName":5,"commands":59,"prompt":69,"zipAvailable":70},[60,63,66],{"tool":61,"command":62},"npx","npx skills add anthropics\u002Fknowledge-work-plugins --skill financial-statements",{"tool":64,"command":65},"bunx","bunx skills add anthropics\u002Fknowledge-work-plugins --skill financial-statements",{"tool":67,"command":68},"pnpm","pnpm dlx skills add anthropics\u002Fknowledge-work-plugins --skill financial-statements","安装技能，技能地址：https:\u002F\u002Fgithub.com\u002Fanthropics\u002Fknowledge-work-plugins\u002Fblob\u002Fmain\u002Ffinance\u002Fskills\u002Ffinancial-statements\u002FSKILL.md",true,[],[73,98,121,142,171,197],{"skillNo":74,"name":75,"nameZh":6,"description":76,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":77,"categories":78,"keywords":79,"publishedAt":44},"01M718Y97HCGW12Q53PSJDY03W","ticket-deflector","Reads a forwarded customer email or ticket, pulls order and refund status from a payments connector (PayPal, Square, or Stripe) or Shopify, account history from the CRM, and open tickets from a support desk (Zoho Desk), drafts a tone-matched reply in the owner's writing voice, and can issue a refund through the payments connector with explicit owner approval. With Shopify connected it also runs a proactive order-triage mode that surfaces orders needing attention — unfulfilled past the promised window, payment problems, pending refunds, stuck shipments — and drafts the next action for each before the customer has to ask. Use when the user says \"draft a response,\" \"answer this customer,\" \"where's my order,\" \"I want a refund,\" \"check my orders,\" or \"anything about to blow up.\"","https:\u002F\u002Fgithub.com\u002Fanthropics\u002Fknowledge-work-plugins\u002Fblob\u002Fmain\u002Fsmall-business\u002Fskills\u002Fticket-deflector\u002FSKILL.md",[],[80,81,82,39,83,84,85,27,86,87,88,89,90,91,92,93,94,95,96,97],"ticket","ticket deflector","mode","payments","open","writing","workflow","ask","Connector","text","mail","window","next","customer","support","crm","past","read",{"skillNo":99,"name":100,"nameZh":6,"description":101,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":102,"categories":103,"keywords":104,"publishedAt":44},"01M718Y55HFAN5705ME5VEDZ9K","tax-season-organizer","Prepares tax-season materials for the owner's accountant, not tax advice. US federal tax; a non-US business gets its closed-books packet instead. Two modes: (1) quarterly estimated tax from YTD net income in the ledger (MYOB, NetSuite, QuickBooks, Xero, or Zoho Books); (2) year-end 1099 prep, scanning the ledger, PayPal, and Stripe for contractors paid over USD 600 into a 1099-NEC list with missing W-9 flags.\nAny tax request routes first to \u002Ftax-prep, which confirms the books are closed and reconciled before running this skill. Use this skill directly only when the owner says the period's books are already closed: \"books are closed, now do the 1099s,\" \"run the quarterly estimate off the closed numbers,\" or \"just the contractor W-9 list.\"","https:\u002F\u002Fgithub.com\u002Fanthropics\u002Fknowledge-work-plugins\u002Fblob\u002Fmain\u002Fsmall-business\u002Fskills\u002Ftax-season-organizer\u002FSKILL.md",[],[105,106,107,108,109,110,35,111,112,113,27,30,114,115,116,117,97,118,119,120],"tax season organizer","tax","us federal","which","netsuite","paid","usd","only","now","xero","scanning","run","request","flags","list","stripe",{"skillNo":122,"name":123,"nameZh":6,"description":124,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":125,"categories":126,"keywords":127,"publishedAt":44},"01M718Y13VVPHDD9NTDBVFJ2AZ","tax-prep","Prepares tax materials as a two-link chain — month-end-prep confirms the books are closed and reconciled first, then tax-season-organizer calculates the quarterly estimated payment or builds the year-end 1099-NEC list and accountant packet from those closed numbers. Requires a ledger (MYOB, NetSuite, QuickBooks, Xero, or Zoho Books); uses Gusto, PayPal, and Stripe when connected, else CSV upload. US federal tax math; a non-US business gets the closed-books packet. Prep material for a CPA, never tax advice, nothing filed. Trigger on \"quarterly taxes,\" \"estimated tax payment,\" \"how much should I set aside,\" \"1099s,\" \"1099-NEC,\" \"W-9s,\" \"year-end tax prep,\" \"get my books ready for my accountant,\" any phrasing that suggests a tax deadline is coming, or a question about net profit or YTD income that sounds like worry about a tax bill. An owner who says the period's books are already closed routes to tax-season-organizer directly.","https:\u002F\u002Fgithub.com\u002Fanthropics\u002Fknowledge-work-plugins\u002Fblob\u002Fmain\u002Fsmall-business\u002Fskills\u002Ftax-prep\u002FSKILL.md",[],[128,106,129,130,107,131,132,109,133,134,135,136,137,28,138,35,25,139,140,141],"tax prep","prep","SET","as","ready","never","zoho books","get","chain","profit","trigger","question","paypal","business",{"skillNo":143,"name":144,"nameZh":6,"description":145,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":146,"categories":147,"keywords":153,"publishedAt":44},"01M718XWTWQZ01GYSG9T8RW8TW","speed-to-lead","Makes sure no inbound lead goes unanswered. Watches web forms, the shared inbox, and the CRM for new inquiries, qualifies each one against the owner's criteria, drafts a reply in the owner's voice with real meeting times for the owner to approve and send, routes anything hot to a human right away, and logs the whole thing to the CRM. Never sends on its own. Built to run on a schedule so overnight inquiries are drafted and sorted by morning, and works from forwarded or pasted inquiries when no connector is available. Use this whenever the owner is worried about inbound leads or response time — including phrasings like \"leads are going cold,\" \"did anyone answer that inquiry,\" \"I keep missing form submissions,\" \"nothing falls through the cracks,\" \"handle my inbound,\" \"respond to this lead,\" or \"we lose people because nobody gets back fast enough.\" Reach for it for a single unanswered inquiry as readily as for a standing setup.","https:\u002F\u002Fgithub.com\u002Fanthropics\u002Fknowledge-work-plugins\u002Fblob\u002Fmain\u002Fsmall-business\u002Fskills\u002Fspeed-to-lead\u002FSKILL.md",[148],{"categoryNo":149,"categoryName":150,"taxonomyType":151,"taxonomyTypeDesc":152},"01JBSEEDCAT000000000000034","行政与办公人员","PROFESSION","适用职业",[154,155,156,157,158,159,133,160,161,162,163,164,165,166,27,167,168,88,169,170],"speed to lead","lead","speed","shared","back","cold","time","inbox","send","respond","new","web forms","people","schedule","logs","sure","human",{"skillNo":172,"name":173,"nameZh":6,"description":174,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":175,"categories":176,"keywords":180,"publishedAt":44},"01M718XQYMN1KY3TPS33967FK0","social-content-engine","Runs the owner's content operation as a standing thing rather than a one-off: keeps a rolling posting calendar, learns the owner's voice, generates on-brand Canva graphics, writes captions that sound like them, repurposes one asset into every channel format, and stages posts for approval instead of publishing on its own. Pulls product photos and prices from Shopify when connected; with no connectors, drafts the calendar and asset briefs for manual posting. Use this whenever the owner talks about posting, content, or social — including \"I need to post more,\" \"we've gone quiet on Instagram,\" \"what should we post this month,\" \"make the content,\" \"give me a month of posts,\" \"write this in my voice,\" \"repurpose this,\" or \"set up our content calendar.\" Reach for it for a single post as readily as for a full quarter. One handoff: a finished, approved campaign brief goes to canva-creator; this skill owns the standing operation.","https:\u002F\u002Fgithub.com\u002Fanthropics\u002Fknowledge-work-plugins\u002Fblob\u002Fmain\u002Fsmall-business\u002Fskills\u002Fsocial-content-engine\u002FSKILL.md",[177],{"categoryNo":178,"categoryName":179,"taxonomyType":151,"taxonomyTypeDesc":152},"01JBSEEDCAT000000000000036","内容创作者",[181,182,183,184,185,186,130,187,188,189,190,39,191,27,192,193,194,97,195,196],"social","social content engine","engine","content engine","social content","content","brief","posts","Captions","prices","campaign","me","product","calendar","write","drafts",{"skillNo":198,"name":199,"nameZh":6,"description":200,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":201,"categories":202,"keywords":203,"publishedAt":44},"01M718XMPJVH0EVRVP998BVZPC","smb-router","The front door to the Small Business plugin. Listens to what the owner needs right now — vague or specific — and routes them to the best skill or slash command for the moment. Also serves as a guide: explains what's available, suggests what to try next, and adapts recommendations based on stored business context. Trigger whenever the owner asks \"what can you do,\" \"help me with my business,\" \"what should I focus on,\" \"I don't know where to start,\" or any open-ended business request that doesn't clearly match a single skill.","https:\u002F\u002Fgithub.com\u002Fanthropics\u002Fknowledge-work-plugins\u002Fblob\u002Fmain\u002Fsmall-business\u002Fskills\u002Fsmb-router\u002FSKILL.md",[],[204,205,206,131,207,28,138,208,84,209,113,141,210,211,212,32,213,192,214,92],"router","smb","smb router","do","front","single","you","vague","can","plugin","focus"]