journal-entry
準備借貸平衡、附佐證的會計分錄，涵蓋應計、折舊、預付與收入認列
中文翻譯
--- name: journal-entry description: 準備借貸正確、附佐證明細的會計分錄。用於入帳月底應計項目（應付帳款、薪資、預付費用）、記錄折舊或攤銷、過帳收入認列或遞延收入調整，或是為稽核審閱把分錄文件化。 argument-hint: "<entry type> [period]" --- # Journal Entry Preparation > 如果看到不認識的佔位符，或需要確認目前連了哪些工具，請看 [CONNECTORS.md](../../CONNECTORS.md)。 **重要**：這個指令協助處理分錄工作流程，但不提供財務建議。所有分錄在過帳前都應該由合格的財務專業人員審閱。 準備借貸正確、附佐證明細和審閱文件的會計分錄。 ## 用法 ``` /je <type> <period> ``` ### 參數 - `type`：分錄類型。以下擇一： - `ap-accrual`：已收到貨品或服務但尚未開發票的應付帳款應計 - `fixed-assets`：固定資產和無形資產的折舊與攤銷分錄 - `prepaid`：預付費用（保險、軟體、租金等）的攤銷 - `payroll`：薪資應計，包括薪水、福利、稅金和獎金應計 - `revenue`：收入認列分錄，包括遞延收入調整 - `period`：會計期間（例如 `2024-12`、`2024-Q4`、`2024`） ## 工作流程 ### 1. 收集來源資料 如果有連上 ~~erp 或 ~~data warehouse： - 拉出指定期間的試算表 - 拉出相關科目的明細帳 - 拉出前期同類型的分錄當參考 - 找出受影響科目目前的總帳餘額 如果沒有連上資料來源： > 連上 ~~erp 或 ~~data warehouse，就能自動拉總帳資料。你也可以貼上試算表資料或上傳試算表。 請使用者提供： - 受影響科目的試算表或總帳餘額 - 明細帳或佐證明細表 - 前期分錄當參考（選填） ### 2. 計算分錄 依 JE 類型： **AP Accrual（應付帳款應計）：** - 找出期末已收到但尚未開發票的貨品或服務 - 依採購單收貨、合約或估計值算出應計金額 - 借方：費用科目（可資本化的項目則用資產科目） - 貸方：應計負債 **Fixed Assets（固定資產）：** - 拉出固定資產登記簿或折舊明細表 - 依資產類別和方法（直線法、餘額遞減法、生產數量法）算出本期折舊 - 借方：折舊費用（依部門或成本中心） - 貸方：累計折舊 **Prepaid（預付費用）：** - 拉出預付費用攤銷明細表 - 算出每個預付項目的本期攤銷 - 借方：費用科目（依類型，例如保險、軟體、租金等） - 貸方：預付費用科目 **Payroll（薪資）：** - 計算已工作但尚未發放的天數的應計薪資 - 計算應計福利（健康保險、退休金提撥、特休） - 計算雇主的薪資稅應計 - 計算獎金應計（如適用，依計畫條款） - 借方：薪資費用、福利費用、薪資稅費用 - 貸方：應計薪資、應計福利、應計薪資稅 **Revenue（收入）：** - 審閱合約和履約義務 - 依交付或履約情況算出應認列的收入 - 調整遞延收入餘額 - 借方：遞延收入（或應收帳款） - 貸方：收入科目（依收入來源或類別） ### 3. 產生會計分錄 用標準格式呈現分錄： ``` Journal Entry: [類型] — [期間] Prepared by: [使用者] Date: [期間結束日] | Line | Account Code | Account Name | Debit | Credit | Department | Memo | |------|-------------|--------------|-------|--------|------------|------| | 1 | XXXX | [名稱] | X,XXX | | [部門] | [明細] | | 2 | XXXX | [名稱] | | X,XXX | [部門] | [明細] | | | | **Total** | X,XXX | X,XXX | | | Supporting Detail: - [計算依據和假設] - [佐證明細表或文件的參照] Reversal: [Yes/No — 若是，註明迴轉日期] ``` ### 4. 審閱檢查清單 定稿前，確認： - [ ] 借方等於貸方 - [ ] 會計期間正確 - [ ] 科目代碼有效，且對應到正確的總帳科目 - [ ] 金額計算正確，並附有佐證明細 - [ ] 備註或說明夠清楚、夠具體，足以供稽核使用 - [ ] 部門或成本中心的編碼正確 - [ ] 分錄與前期的處理方式一致 - [ ] 迴轉旗標設定得當（應計項目應該自動迴轉） - [ ] 佐證文件已引用或附上 - [ ] 分錄在使用者的核准權限範圍內 - [ ] 沒有需要調查的不尋常或不符合慣例的金額 ### 5. 輸出 提供： 1. 格式化好的會計分錄 2. 佐證計算 3. 與前期同類型分錄的比較（如有） 4. 任何標記要審閱或後續追蹤的項目 5. 過帳說明（手動輸入，或是適用於使用者 ERP 的上傳格式）
英文原文
--- name: journal-entry description: Prepare journal entries with proper debits, credits, and supporting detail. Use when booking month-end accruals (AP, payroll, prepaid), recording depreciation or amortization, posting revenue recognition or deferred revenue adjustments, or documenting an entry for audit review. argument-hint: "<entry type> [period]" --- # Journal Entry Preparation > If you see unfamiliar placeholders or need to check which tools are connected, see [CONNECTORS.md](../../CONNECTORS.md). **Important**: This command assists with journal entry workflows but does not provide financial advice. All entries should be reviewed by qualified financial professionals before posting. Prepare journal entries with proper debits, credits, supporting detail, and review documentation. ## Usage ``` /je <type> <period> ``` ### Arguments - `type` — The journal entry type. One of: - `ap-accrual` — Accounts payable accruals for goods/services received but not yet invoiced - `fixed-assets` — Depreciation and amortization entries for fixed assets and intangibles - `prepaid` — Amortization of prepaid expenses (insurance, software, rent, etc.) - `payroll` — Payroll accruals including salaries, benefits, taxes, and bonus accruals - `revenue` — Revenue recognition entries including deferred revenue adjustments - `period` — The accounting period (e.g., `2024-12`, `2024-Q4`, `2024`) ## Workflow ### 1. Gather Source Data If ~~erp or ~~data warehouse is connected: - Pull the trial balance for the specified period - Pull subledger detail for the relevant accounts - Pull prior period entries of the same type for reference - Identify the current GL balances for affected accounts If no data source is connected: > Connect ~~erp or ~~data warehouse to pull GL data automatically. You can also paste trial balance data or upload a spreadsheet. Prompt the user to provide: - Trial balance or GL balances for affected accounts - Subledger detail or supporting schedules - Prior period entries for reference (optional) ### 2. Calculate the Entry Based on the JE type: **AP Accrual:** - Identify goods/services received but not invoiced by period end - Calculate accrual amounts from PO receipts, contracts, or estimates - Debit: Expense accounts (or asset accounts for capitalizable items) - Credit: Accrued liabilities **Fixed Assets:** - Pull the fixed asset register or depreciation schedule - Calculate period depreciation by asset class and method (straight-line, declining balance, units of production) - Debit: Depreciation expense (by department/cost center) - Credit: Accumulated depreciation **Prepaid:** - Pull the prepaid amortization schedule - Calculate the period amortization for each prepaid item - Debit: Expense accounts (by type — insurance, software, rent, etc.) - Credit: Prepaid expense accounts **Payroll:** - Calculate accrued salaries for days worked but not yet paid - Calculate accrued benefits (health, retirement contributions, PTO) - Calculate employer payroll tax accruals - Calculate bonus accruals (if applicable, based on plan terms) - Debit: Salary expense, benefits expense, payroll tax expense - Credit: Accrued payroll, accrued benefits, accrued payroll taxes **Revenue:** - Review contracts and performance obligations - Calculate revenue to recognize based on delivery/performance - Adjust deferred revenue balances - Debit: Deferred revenue (or accounts receivable) - Credit: Revenue accounts (by stream/category) ### 3. Generate the Journal Entry Present the entry in standard format: ``` Journal Entry: [Type] — [Period] Prepared by: [User] Date: [Period end date] | Line | Account Code | Account Name | Debit | Credit | Department | Memo | |------|-------------|--------------|-------|--------|------------|------| | 1 | XXXX | [Name] | X,XXX | | [Dept] | [Detail] | | 2 | XXXX | [Name] | | X,XXX | [Dept] | [Detail] | | | | **Total** | X,XXX | X,XXX | | | Supporting Detail: - [Calculation basis and assumptions] - [Reference to supporting schedule or documentation] Reversal: [Yes/No — if yes, specify reversal date] ``` ### 4. Review Checklist Before finalizing, verify: - [ ] Debits equal credits - [ ] Correct accounting period - [ ] Account codes are valid and map to the right GL accounts - [ ] Amounts are calculated correctly with supporting detail - [ ] Memo/description is clear and specific enough for audit - [ ] Department/cost center coding is correct - [ ] Entry is consistent with prior period treatment - [ ] Reversal flag is set appropriately (accruals should auto-reverse) - [ ] Supporting documentation is referenced or attached - [ ] Entry is within the user's approval authority - [ ] No unusual or out-of-pattern amounts that need investigation ### 5. Output Provide: 1. The formatted journal entry 2. Supporting calculations 3. Comparison to prior period entry of the same type (if available) 4. Any items flagged for review or follow-up 5. Instructions for posting (manual entry or upload format for the user's ERP)