finance-reconcile

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---
name: finance-reconcile
description: Comprehensive financial audit tool for balance sheets and income statements. Use when Claude needs to verify balance sheet equilibrium, validate income statement items against detail records, track account changes with opening/closing balance reconciliation, verify cross-statement relationships, or generate audit reports with account analysis and transaction tracing.
---

# Finance Audit

## Overview

Comprehensive financial audit tool that validates balance sheets and income statements. Performs four core audits: balance sheet equilibrium, income statement verification, account change tracking, and cross-statement relationship validation.

## Quick Start

### Basic Balance Sheet Audit

Verify balance sheet with account changes:

```bash
scripts/reconcile.py \
    --balance-sheet balance_sheet.xlsx \
    --account-changes account_changes.xlsx \
    --output audit_report.xlsx
```

### Complete Financial Audit (Balance Sheet + Income Statement)

Full audit including profit statement:

```bash
scripts/reconcile.py \
    --balance-sheet balance_sheet.xlsx \
    --account-changes account_changes.xlsx \
    --income-statement income_statement.xlsx \
    --income-details income_details.xlsx \
    --transactions transactions.xlsx \
    --output complete_audit.xlsx \
    --period "2024年1月"
```

### Using Custom Column Names

Use JSON config file for custom column names:

```bash
scripts/reconcile.py \
    --balance-sheet bs.xlsx \
    --account-changes ac.xlsx \
    --config my_config.json
```

## Command Parameters

| Parameter | Short | Required | Description |
|-----------|-------|----------|-------------|
| `--balance-sheet` | `-b` | Yes | Balance sheet file path |
| `--account-changes` | `-a` | Yes | Account change details file path |
| `--income-statement` | `-i` | No | Income statement file path |
| `--income-details` | `-d` | No | Income statement details file path |
| `--transactions` | `-t` | No | Transaction details file path |
| `--output` | `-o` | No | Output Excel audit report path |
| `--period` | `-p` | No | Audit period (default: 本期) |
| `--tolerance` | - | No | Tolerance for acceptable difference (default: 0.01) |
| `--config` | `-c` | No | JSON config file for column names |
| `--bs-sheet` | - | No | Balance sheet sheet name or index |
| `--ac-sheet` | - | No | Account changes sheet name or index |
| `--is-sheet` | - | No | Income statement sheet name or index |
| `--id-sheet` | - | No | Income details sheet name or index |
| `--trans-sheet` | - | No | Transaction details sheet name or index |

## Required File Formats

### 1. Balance Sheet (资产负债表) - Required

| Column | Description |
|--------|-------------|
| 科目 | Account name |
| 期初余额 | Opening balance |
| 期末余额 | Closing balance |
| 类型 | Account type (资产/负债/所有者权益) |
| 金额 | Amount for totals |

### 2. Account Changes (科目变动明细表) - Required

| Column | Description |
|--------|-------------|
| 科目 | Account name |
| 借方 | Debit amount |
| 贷方 | Credit amount |

### 3. Income Statement (利润表) - Optional

| Column | Description |
|--------|-------------|
| 项目 | Income statement item |
| 金额 | Amount |

### 4. Income Details (利润明细表) - Optional

| Column | Description |
|--------|-------------|
| 项目 | Item name (must match income statement) |
| 金额 | Detail amount |

### 5. Transactions (交易明细表) - Optional

| Column | Description |
|--------|-------------|
| 科目 | Affected account |
| 借方 | Debit amount |
| 贷方 | Credit amount |
| 日期 (optional) | Transaction date |
| 凭证号 (optional) | Voucher number |

See `references/file_formats.md` for detailed format specifications and custom column configuration.

## Audit Objectives

The script performs four core audit objectives:

### 1. Balance Sheet Equilibrium Verification

**Formula**: 资产总计 = 负债总计 + 所有者权益总计

Verifies that the balance sheet is balanced overall.

### 2. Income Statement Verification

**Logic**: Income statement items = Corresponding detail summary

Validates each income statement item