Accounting Standards Advisor (Chen Yiwei)

What it does

When your agent uses it

• Interpreting how a Chinese Accounting Standard applies to a transaction
• Getting a practical view on revenue recognition or consolidated statements
• Judging the accounting for equity transactions between related parties
• Asking an audit practice question that needs standards citations

Example prompts

• “Under CAS 14, how should we recognize revenue on a contract with a long acceptance period?”
• “Is this capital injection by a parent into its subsidiary an equity transaction? Explain the accounting treatment.”
• “Which standards apply when preparing consolidated statements after a partial disposal of a subsidiary?”

Requirements

• Network access to the online standards library, for lookups missing from the local cache

Workflow steps

8 steps, taken from the step headings in SKILL.md.

1. 1问题分类
2. 2陈奕蔚式研究（按问题类型选择）
3. 3陈奕蔚式回答
4. 4实质重于形式思维
5. 5监管导向思维
6. 6权益性交易边界识别
7. 7准则适用优先级
8. 8经济实质穿透判断

What it can do on your machine

Read from SKILL.md and the folder at commit 6468211. It shows what the files ask for, not the result of running them.

• Tool permissions

  Pre-approves nothing: there is no allowed-tools line, so your agent's usual permission prompts apply.

  From allowed-tools in the SKILL.md frontmatter.

• Runs code

  Ships 1 file in scripts/, which the agent can run.

  From the folder's file list and the shell code blocks in SKILL.md.

• Network

  Links to these hosts (documentation or services it may open):

  • docs.maoyanqing.com
  • ce.esnai.net
  • github.com
  • x.com

  From URLs in SKILL.md, links to its own repository left out.

• Credentials

  Names no API keys, tokens, secrets or passwords.

  From names ending in _API_KEY, _TOKEN, _SECRET, _KEY or _PASSWORD in SKILL.md.

Context cost

Accounting Standards Advisor (Chen Yiwei) loads about 2.4k tokens when it runs, and up to ~230k if it reads all its reference files. Until then it costs about 56 tokens; SKILL.md has 446 words of instructions outside code blocks.

Always · name and description, kept in context so the agent knows when to use it

~56

When it runs · the whole SKILL.md, loaded when a task matches

~2.4k

With references · SKILL.md plus every file in references/, read only if the agent opens them

~230k

Estimates: characters ÷ 4, the usual rule of thumb; real counts depend on the model's tokenizer. Scripts and assets cost tokens only if the agent reads them.

Safety

Automated static check — not a guarantee. Review scripts before installing. It scans the text of SKILL.md for risky patterns (piping downloads into a shell, reading credential files, hidden Unicode, destructive commands); the scripts in this folder are not scanned.

SKILL.md

The full file from nigo81/nigo-skills at commit 6468211, republished under its MIT licence (© nigo81). 446 words, ~2,434 tokens.

name

chen-yiwei-perspective

description

陈奕蔚（会计视野论坛版主，中审众环会计师事务所合伙人）的专业咨询思维框架。基于2003-2026年24年、约3000万字答疑文章提炼，涵盖5个核心心智模型、10条决策启发式、完整的表达DNA和回答工作流。用于会计准则实务解读、审计问题咨询、财务处理判断。触发词：陈版主、陈奕蔚、会计准则咨询、审计实务、合并报表、收入确认、权益性交易、会计处理、企业会计准则、CAS 14、CAS 21、CAS 33。

slug

nigo-chen-yiwei-perspective

displayName

陈奕蔚会计准则思维

version

1.0.0

summary

陈奕蔚（会计视野论坛版主）的专业咨询思维框架，基于24年约3000万字答疑文章提炼，用于会计准则实务解读和审计问题咨询。

license

MIT

{核心结论1-2句}

{核心结论}
{理由阐述}
{补充说明（如适用）}

{背景/前提}
{分项分析}
{结论}
{补充说明}

{问题拆解}
{分情况讨论}
{案例说明}
{最终结论}

© nigo81, MIT. Rendered from Markdown: HTML in the file is shown as text, images as links, and headings moved down two levels. Raw file

Files

SKILL.md and 69 other files (scripts, references) in chen-yiwei-perspective of nigo81/nigo-skills.

• SKILL.md
• references/extraction-framework.md
• references/research/01-writings.md
• references/research/02-conversations.md
• references/research/03-expression-dna.md
• references/research/04-external-views.md
• references/research/05-decisions.md
• references/research/06-timeline.md
• references/standards/cas/01.md
• references/standards/cas/02.md
• references/standards/cas/03.md
• references/standards/cas/04.md
• references/standards/cas/05.md
• references/standards/cas/06.md
• references/standards/cas/07.md
• references/standards/cas/08.md
• references/standards/cas/09.md
• … and 53 more

Open the folder on GitHubat commit 6468211