ai-proj-helper/skills-biz/finance-plugin/skills/SKILL.md

---
name: finance
description: 财务对账技能。支持银行对账、应收对账、应付对账、内部往来对账等。通过自然语言实现账单导入、差异分析、对账报告生成。当用户提到对账、银行流水、应收应付、账单核对、财务核销相关任务时自动激活。
metadata:
  invocation: user-invoked
disable-model-invocation: true
---
## 功能概述

- **银行对账**: 银行流水 vs 系统收付款记录匹配
- **应收对账**: 客户对账单生成与核对
- **应付对账**: 供应商对账单核对
- **内部对账**: 公司间/部门间往来核对
- **差异分析**: 自动识别未达账项、差异原因
- **对账报告**: 生成标准化对账报告
- **扫描单据OCR**: PDF/图片扫描件识别，提取订单号与对账单匹配（适用于诉讼证据核对）

---

## 对账类型

### 1. 银行对账

| 对账项 | 说明 |
|--------|------|
| 银行已收/企业未收 | 银行已入账，系统未记录 |
| 企业已收/银行未收 | 系统已记录，银行未入账 |
| 银行已付/企业未付 | 银行已扣款，系统未记录 |
| 企业已付/银行未付 | 系统已记录，银行未扣款 |

### 2. 应收对账

- 客户欠款余额核对
- 发票与回款匹配
- 账龄分析

### 3. 应付对账

- 供应商应付余额核对
- 采购入库与付款匹配
- 预付款冲销

---

## 数据格式要求

### 银行流水格式

```csv
交易日期,交易类型,摘要,金额,余额,对方账户,对方名称,交易流水号
2026-01-15,收入,货款,50000.00,150000.00,622848******1234,深圳XX公司,TXN20260115001
2026-01-16,支出,采购款,-30000.00,120000.00,622848******5678,广州YY公司,TXN20260116001
```

### 系统收付款格式

```csv
单据日期,单据类型,单据编号,金额,客户/供应商,备注,关联流水号
2026-01-15,收款单,SK20260115001,50000.00,深圳XX公司,货款,TXN20260115001
2026-01-16,付款单,FK20260116001,30000.00,广州YY公司,采购款,
```

---

## 自然语言操作示例

### 银行对账

| 用户说 | 执行操作 |
|--------|----------|
| "导入银行流水" | 解析银行导出的 Excel/CSV |
| "和系统记录对账" | 自动匹配流水号/金额/日期 |
| "找出未达账项" | 识别双方差异记录 |
| "生成银行余额调节表" | 输出标准调节表 |

### 应收对账

| 用户说 | 执行操作 |
|--------|----------|
| "生成客户对账单" | 按客户汇总应收明细 |
| "核对XX公司的应收款" | 单客户对账 |
| "应收账龄分析" | 按账龄分段统计 |
| "哪些发票还没收到款" | 查询未核销发票 |

### 应付对账

| 用户说 | 执行操作 |
|--------|----------|
| "核对供应商对账单" | 导入并匹配供应商账单 |
| "本月应付汇总" | 按供应商统计应付 |
| "哪些采购单还没付款" | 查询未付款采购单 |

### 扫描单据OCR对账

| 用户说 | 执行操作 |
|--------|----------|
| "识别扫描件与对账单匹配" | OCR 提取 PDF 订单号并与 Excel 对账 |
| "承运商起诉了，核对证据" | 诉讼证据对账分析 |
| "PDF发票识别" | OCR 提取发票信息 |
| "找出对账单没有的订单" | 差异订单识别 |

---

## Python 代码模板

### 银行对账核心逻辑

```python
import pandas as pd
from datetime import datetime

def load_bank_statement(file_path: str) -> pd.DataFrame:
    """加载银行流水"""
    df = pd.read_excel(file_path) if file_path.endswith('.xlsx') else pd.read_csv(file_path)

    # 标准化列名
    column_mapping = {
        '交易日期': 'date',
        '金额': 'amount',
        '交易流水号': 'ref_no',
        '对方名称': 'counterparty',
        '摘要': 'memo'
    }
    df = df.rename(columns=column_mapping)
    df['date'] = pd.to_datetime(df['date'])
    df['source'] = 'bank'

    return df

def load_system_records(file_path: str) -> pd.DataFrame:
    """加载系统收付款记录"""
    df = pd.read_excel(file_path) if file_path.endswith('.xlsx') else pd.read_csv(file_path)

    column_mapping = {
        '单据日期': 'date',
        '金额': 'amount',
        '关联流水号': 'ref_no',
        '客户/供应商': 'counterparty',
        '单据编号': 'doc_no'
    }
    df = df.rename(columns=column_mapping)
    df['date'] = pd.to_datetime(df['date'])
    df['source'] = 'system'

    return df

def reconcile(bank_df: pd.DataFrame, system_df: pd.DataFrame) -> dict:
    """
    执行对账

    Returns:
        {
            'matched': 已匹配记录,
            'bank_only': 银行有/系统无 (银行未达),
            'system_only': 系统有/银行无 (企业未达),
            'summary': 对账汇总
        }
    """
    # 方法1: 按流水号精确匹配
    bank_with_ref = bank_df[bank_df['ref_no'].notna() & (bank_df['ref_no'] != '')]
    system_with_ref = system_df[system_df['ref_no'].notna() & (system_df['ref_no'] != '')]

    matched_by_ref = pd.merge(
        bank_with_ref,
        system_with_ref,
        on='ref_no',
        suffixes=('_bank', '_system'),
        how='inner'
    )

    matched_refs = set(matched_by_ref['ref_no'])

    # 方法2: 无流水号的按金额+日期模糊匹配
    bank_unmatched = bank_df[~bank_df['ref_no'].isin(matched_refs)]
    system_unmatched = system_df[~system_df['ref_no'].isin(matched_refs)]

    # 按金额和日期(±3天)匹配
    fuzzy_matched = []
    bank_remaining = bank_unmatched.copy()
    system_remaining = system_unmatched.copy()

    for idx, bank_row in bank_unmatched.iterrows():
        for sys_idx, sys_row in system_remaining.iterrows():
            if (abs(bank_row['amount'] - sys_row['amount']) < 0.01 and
                abs((bank_row['date'] - sys_row['date']).days) <= 3):
                fuzzy_matched.append({
                    'bank_idx': idx,
                    'system_idx': sys_idx,
                    'amount': bank_row['amount'],
                    'bank_date': bank_row['date'],
                    'system_date': sys_row['date']
                })
                system_remaining = system_remaining.drop(sys_idx)
                bank_remaining = bank_remaining.drop(idx)
                break

    # 未匹配项
    bank_only = bank_remaining  # 银行有/系统无
    system_only = system_remaining  # 系统有/银行无

    # 汇总
    summary = {
        'bank_total': bank_df['amount'].sum(),
        'system_total': system_df['amount'].sum(),
        'matched_count': len(matched_by_ref) + len(fuzzy_matched),
        'bank_only_count': len(bank_only),
        'bank_only_amount': bank_only['amount'].sum() if len(bank_only) > 0 else 0,
        'system_only_count': len(system_only),
        'system_only_amount': system_only['amount'].sum() if len(system_only) > 0 else 0,
        'difference': bank_df['amount'].sum() - system_df['amount'].sum()
    }

    return {
        'matched': pd.concat([matched_by_ref, pd.DataFrame(fuzzy_matched)]),
        'bank_only': bank_only,
        'system_only': system_only,
        'summary': summary
    }
```

### 银行余额调节表

```python
def generate_bank_reconciliation_report(
    bank_balance: float,
    book_balance: float,
    bank_only: pd.DataFrame,
    system_only: pd.DataFrame,
    as_of_date: str
) -> str:
    """生成银行余额调节表"""

    # 分类未达账项
    bank_receipts_not_in_book = bank_only[bank_only['amount'] > 0]['amount'].sum()
    bank_payments_not_in_book = bank_only[bank_only['amount'] < 0]['amount'].sum()
    book_receipts_not_in_bank = system_only[system_only['amount'] > 0]['amount'].sum()
    book_payments_not_in_bank = system_only[system_only['amount'] < 0]['amount'].sum()

    report = f"""
================================================================================
                          银行存款余额调节表
                          截止日期: {as_of_date}
================================================================================

一、银行对账单余额                                    {bank_balance:>15,.2f}

   加: 企业已收/银行未收                              {book_receipts_not_in_bank:>15,.2f}
   减: 企业已付/银行未付                              {abs(book_payments_not_in_bank):>15,.2f}
                                                    ─────────────────
   调节后余额                                        {bank_balance + book_receipts_not_in_bank + book_payments_not_in_bank:>15,.2f}

--------------------------------------------------------------------------------

二、企业账面余额                                      {book_balance:>15,.2f}

   加: 银行已收/企业未收                              {bank_receipts_not_in_book:>15,.2f}
   减: 银行已付/企业未付                              {abs(bank_payments_not_in_book):>15,.2f}
                                                    ─────────────────
   调节后余额                                        {book_balance + bank_receipts_not_in_book + bank_payments_not_in_book:>15,.2f}

================================================================================
                          未达账项明细
================================================================================

【银行已收/企业未收】
"""

    if len(bank_only[bank_only['amount'] > 0]) > 0:
        for _, row in bank_only[bank_only['amount'] > 0].iterrows():
            report += f"  {row['date'].strftime('%Y-%m-%d')}  {row.get('counterparty', ''):<20}  {row['amount']:>12,.2f}\n"
    else:
        report += "  (无)\n"

    report += "\n【银行已付/企业未付】\n"
    if len(bank_only[bank_only['amount'] < 0]) > 0:
        for _, row in bank_only[bank_only['amount'] < 0].iterrows():
            report += f"  {row['date'].strftime('%Y-%m-%d')}  {row.get('counterparty', ''):<20}  {row['amount']:>12,.2f}\n"
    else:
        report += "  (无)\n"

    report += "\n【企业已收/银行未收】\n"
    if len(system_only[system_only['amount'] > 0]) > 0:
        for _, row in system_only[system_only['amount'] > 0].iterrows():
            report += f"  {row['date'].strftime('%Y-%m-%d')}  {row.get('counterparty', ''):<20}  {row['amount']:>12,.2f}\n"
    else:
        report += "  (无)\n"

    report += "\n【企业已付/银行未付】\n"
    if len(system_only[system_only['amount'] < 0]) > 0:
        for _, row in system_only[system_only['amount'] < 0].iterrows():
            report += f"  {row['date'].strftime('%Y-%m-%d')}  {row.get('counterparty', ''):<20}  {row['amount']:>12,.2f}\n"
    else:
        report += "  (无)\n"

    return report
```

### 应收对账

```python
def generate_ar_statement(
    customer_name: str,
    transactions: pd.DataFrame,
    as_of_date: str
) -> str:
    """
    生成客户对账单

    transactions 格式:
    - date: 日期
    - doc_type: 单据类型 (发票/收款/退货)
    - doc_no: 单据编号
    - debit: 借方(应收增加)
    - credit: 贷方(应收减少)
    - memo: 摘要
    """

    df = transactions.sort_values('date')

    report = f"""
================================================================================
                              客户对账单
================================================================================
客户名称: {customer_name}
对账期间: {df['date'].min().strftime('%Y-%m-%d')} 至 {as_of_date}
================================================================================

日期          单据类型    单据编号              借方          贷方          余额
--------------------------------------------------------------------------------
"""

    balance = 0
    for _, row in df.iterrows():
        debit = row.get('debit', 0) or 0
        credit = row.get('credit', 0) or 0
        balance += debit - credit

        report += f"{row['date'].strftime('%Y-%m-%d')}    {row['doc_type']:<8}    {row['doc_no']:<16}  {debit:>12,.2f}  {credit:>12,.2f}  {balance:>12,.2f}\n"

    report += f"""
--------------------------------------------------------------------------------
合计                                            {df['debit'].sum():>12,.2f}  {df['credit'].sum():>12,.2f}  {balance:>12,.2f}
================================================================================

期末应收余额: {balance:,.2f}

请贵司核对以上账目，如有异议请于收到对账单后 7 日内书面告知。
如无异议，视为确认。

对账联系人: _______________
联系电话: _______________
"""

    return report
```

### 账龄分析

```python
from datetime import datetime, timedelta

def aging_analysis(
    receivables: pd.DataFrame,
    as_of_date: str,
    aging_buckets: list = [30, 60, 90, 180, 365]
) -> pd.DataFrame:
    """
    应收账龄分析

    receivables 格式:
    - customer: 客户
    - invoice_date: 发票日期
    - amount: 未收金额
    """

    as_of = datetime.strptime(as_of_date, '%Y-%m-%d')

    def get_aging_bucket(invoice_date):
        days = (as_of - invoice_date).days
        for i, bucket in enumerate(aging_buckets):
            if days <= bucket:
                if i == 0:
                    return f'0-{bucket}天'
                else:
                    return f'{aging_buckets[i-1]+1}-{bucket}天'
        return f'{aging_buckets[-1]+1}天以上'

    df = receivables.copy()
    df['invoice_date'] = pd.to_datetime(df['invoice_date'])
    df['aging_days'] = (as_of - df['invoice_date']).dt.days
    df['aging_bucket'] = df['invoice_date'].apply(get_aging_bucket)

    # 按客户和账龄分组汇总
    summary = df.pivot_table(
        index='customer',
        columns='aging_bucket',
        values='amount',
        aggfunc='sum',
        fill_value=0
    )

    # 添加合计列
    summary['合计'] = summary.sum(axis=1)

    # 添加合计行
    summary.loc['合计'] = summary.sum()

    return summary
```

---

## 对账报告模板

### Excel 对账报告

```python
from openpyxl import Workbook
from openpyxl.styles import Font, Alignment, Border, Side, PatternFill

def export_reconciliation_to_excel(
    result: dict,
    output_path: str,
    report_date: str
):
    """导出对账结果到 Excel"""

    wb = Workbook()

    # Sheet1: 对账汇总
    ws_summary = wb.active
    ws_summary.title = "对账汇总"

    summary = result['summary']
    ws_summary['A1'] = '对账汇总报告'
    ws_summary['A1'].font = Font(bold=True, size=14)
    ws_summary['A2'] = f'对账日期: {report_date}'

    headers = ['项目', '金额', '笔数']
    for col, header in enumerate(headers, 1):
        ws_summary.cell(row=4, column=col, value=header)

    data = [
        ('银行流水合计', summary['bank_total'], '-'),
        ('系统记录合计', summary['system_total'], '-'),
        ('已匹配', '-', summary['matched_count']),
        ('银行有/系统无', summary['bank_only_amount'], summary['bank_only_count']),
        ('系统有/银行无', summary['system_only_amount'], summary['system_only_count']),
        ('差异金额', summary['difference'], '-'),
    ]

    for row, (item, amount, count) in enumerate(data, 5):
        ws_summary.cell(row=row, column=1, value=item)
        ws_summary.cell(row=row, column=2, value=amount)
        ws_summary.cell(row=row, column=3, value=count)

    # Sheet2: 银行未达账项
    ws_bank = wb.create_sheet("银行未达账项")
    if len(result['bank_only']) > 0:
        for col, header in enumerate(result['bank_only'].columns, 1):
            ws_bank.cell(row=1, column=col, value=header)
        for row, data_row in enumerate(result['bank_only'].values, 2):
            for col, value in enumerate(data_row, 1):
                ws_bank.cell(row=row, column=col, value=value)

    # Sheet3: 企业未达账项
    ws_system = wb.create_sheet("企业未达账项")
    if len(result['system_only']) > 0:
        for col, header in enumerate(result['system_only'].columns, 1):
            ws_system.cell(row=1, column=col, value=header)
        for row, data_row in enumerate(result['system_only'].values, 2):
            for col, value in enumerate(data_row, 1):
                ws_system.cell(row=row, column=col, value=value)

    wb.save(output_path)
    print(f"对账报告已保存: {output_path}")
```

---

## 注意事项

1. **数据格式统一**: 确保日期、金额格式一致后再对账
2. **匹配规则灵活**: 先精确匹配流水号，再模糊匹配金额+日期
3. **差异原因分析**: 对未达账项要逐笔核实原因
4. **定期对账**: 建议至少每月进行一次银行对账
5. **凭证留存**: 对账报告需打印签字存档
6. **OCR 核对**: 扫描件 OCR 后应人工抽查，确保识别准确
7. **多承运商校验**: 诉讼场景下必须检查订单是否属于其他承运商，防止对方混入他人订单骗取运费

---

## 与其他技能协作

- **data-excel**: 处理复杂的 Excel 数据转换
- **feishu**: 将对账报告保存到飞书云文档
- **siyuan**: 记录对账工作日志到思源笔记

## 详细内容

以下章节已移到 [references/details.md](references/details.md)：

- 常见对账场景