variance-commentary
替超過門檻的損益與資負項目寫差異說明，講清楚驅動原因
中文翻譯
--- name: variance-commentary description: 為每個超過門檻的損益表和資產負債表項目撰寫 flux 說明：本期 vs. 前期、vs. 預算，並從底層活動解釋差異的驅動因素。適用於月結套件和管理報告。 --- # 差異說明（Variance commentary） 給定同一範圍的本期實際數、前期實際數和預算，產出一份說明表。 ## 門檻 只要符合以下**任一**條件，就標記該項目要寫說明： - 絕對差異 ≥ 公司的重大性門檻（使用提供的值；預設為該項目的 5% 或固定下限，取較大者） - 該項目在「一律說明」清單上（營收、人力成本、現金） ## 每個被標記的項目 | 欄位 | 內容 | |---|---| | **項目** | 科目或標題 | | **本期 / 前期 / 預算** | 三個數值 | | **Δ vs 前期** 和 **Δ vs 預算** | 金額和 % | | **驅動因素** | 用一句話從底層活動解釋這個變動，不是把數字重講一遍 | 驅動因素要解釋的是「為什麼」，不是「什麼」："Cloud spend up $1.2M on incremental GPU reservations for the May launch"，而不是 "Cloud spend increased $1.2M (18%)." ## 驅動因素的來源 透過 internal-gl MCP 查看該項目背後的活動（傳票來源拆解、廠商組合、人數變化、量 × 價）。如果從資料看不出驅動因素，就寫 "driver unclear — flag for controller"，不要自己編一個。 ## 輸出 說明表，加上一段簡短的敘述（3-5 句）總結當期變動最大的項目。
英文原文
--- name: variance-commentary description: Write flux commentary for every P&L and balance-sheet line over threshold — current vs prior period and vs budget, with the driver explained from underlying activity. Use for the month-end close package and management reporting. --- # Variance commentary Given current-period actuals, prior-period actuals, and budget for the same scope, produce a commentary table. ## Threshold Flag a line for commentary if **either** is true: - Absolute variance ≥ the firm's materiality threshold (use the provided value; default 5% of the line or a fixed floor, whichever is greater) - The line is on the "always comment" list (revenue, headcount cost, cash) ## For each flagged line | Column | Content | |---|---| | **Line** | Account or caption | | **Current / Prior / Budget** | The three values | | **Δ vs prior** and **Δ vs budget** | Amount and % | | **Driver** | One sentence explaining the movement from underlying activity — not a restatement of the number | A driver explains *why*, not *what*: "Cloud spend up $1.2M on incremental GPU reservations for the May launch" — not "Cloud spend increased $1.2M (18%)." ## Sourcing the driver Look at the activity behind the line (journal-source breakdown, vendor mix, headcount delta, volume × rate) via the internal-gl MCP. If the driver isn't clear from the data, write "driver unclear — flag for controller" rather than inventing one. ## Output The commentary table plus a short narrative (3–5 sentences) summarizing the period's biggest movers.