equity-method-investment-check-free权益法核算表逐项核对（逐行复算、合计勾稽、重复与空缺检测），每条结论引用原文。本免费版执行引擎声明的免费检查项。触发词包括 长期股权投资权益法核对、权益法核算表对不上。
Install via ClawdBot CLI:
clawdbot install chenqg618/equity-method-investment-check-freeGrade Limited — based on market validation, documentation quality, package completeness, maintenance status, and authenticity signals.
Generated Sep 29, 2026
集团财务在月末结账前，对权益法核算表做逐行复算与合计勾稽，核对期末=期初+投资收益+OCI+其他权益变动−宣告分红+新增投资是否成立。每项差异都会引用原表行号与原文，帮助财务在出报表前定位问题。
审计进场前，被审计单位财务用免费版对权益法底稿进行预检，重点排查投资收益是否等于被投资方净利润×持股比例、持股比例>50%却仍用权益法、宣告分红符号填反等高频错误。提前修正可减少审计调整和沟通成本。
有联营或合营企业的公司财务，在新增投资、被投资方宣告分红或发生其他权益变动时，核对投资台账是否与权益法核算逻辑一致。可检测同一被投资单位重复行、空白占位符与必需列缺失，确保台账口径统一。
编制合并报表前，合并报表岗对各家联营/合营企业的权益法调整表做一致性校验，确认各增减项无漏填、无重复，避免错误数据进入合并工作底稿。该步骤完全本地运行，不影响结账时间。
财务共享中心对下属单位提交的权益法核算表进行批量初筛，自动检测合计行不符、滚动关系错误、重复行与空缺项，将问题退回原单位修改。免费版无调用次数上限，适合在月结高峰期大批量使用。
免费版提供核心确定性检查项（合计复核、滚动关系、投资收益比例、持股比例>50%提示、分红为负、重复行、空白检测），完整档以独立商品形式补充更多检查项，如期末价值为负、口径提示、持股比例区间提示等。两档条款独立，靠完整档获取收入。
面向会计师事务所、财务共享中心、集团财务部提供团队授权，可批量处理多个被投资单位的权益法核算表。免费版用于获客与试用，团队版按席位或按处理量收费，并可增加批量报告与审计留痕功能。
针对客户特定的权益法核算模板与内部管理口径，定制额外的核对规则与报告格式，例如增加内部交易抵消提示、税务差异标注等。免费版与完整档保持通用，定制开发作为增值服务收费。
💬 Integration Tip
直接将本技能包放入支持 Read 与 Bash 的 Agent 运行环境，通过 node scripts/run.mjs --input 材料.json 调用；材料需先导出为本地文本或 JSON，技能不读取被投资方报表或股权管理系统。
Scored Sep 29, 2026
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