Journal Entry Preparation

日记账分录准备

If you see unfamiliar placeholders or need to check which tools are connected, see 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.

若您遇到不熟悉的占位符或需要查看已连接的工具，请参阅CONNECTORS.md。

重要提示：本命令可辅助完成日记账分录工作流程，但不提供财务建议。所有分录在过账前均需由合格的财务专业人员审核。

准备包含正确借项、贷项、支持明细及复核文档的日记账分录。

Usage

使用方法

/je <type> <period>

/je <type> <period>

Arguments

参数

```
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
```
)

```
type
```
— 日记账分录类型，可选值：
- ```
ap-accrual
```
  — 已收到商品/服务但尚未收到发票的应付账款应计项目
- ```
fixed-assets
```
  — 固定资产及无形资产的折旧与摊销分录
- ```
prepaid
```
  — 预付费用（保险、软件、租金等）的摊销
- ```
payroll
```
  — 薪资应计项目，包括薪金、福利、税费及奖金应计
- ```
revenue
```
  — 收入确认分录，包括递延收入调整
```
period
```
— 会计期间（例如：
```
2024-12
```
,
```
2024-Q4
```
,
```
2024
```
）

Workflow

工作流程

1. Gather Source Data

1. 收集源数据

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)

若已连接~~erp或~~data warehouse：

提取指定期间的试算平衡表
提取相关账户的明细分类账详情
提取同期同类型的往期分录作为参考
确定受影响账户的当前GL余额

若未连接数据源：

连接~~erp或~~data warehouse以自动提取GL数据。您也可以粘贴试算平衡表数据或上传电子表格。

提示用户提供：

受影响账户的试算平衡表或GL余额
明细分类账详情或支持附表
往期参考分录（可选）

2. Calculate the Entry

2. 计算分录金额

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)

根据JE类型进行计算：

应付账款应计项目：

确定期末已收到但未开票的商品/服务
根据采购订单收货记录、合同或估算计算应计金额
借：费用账户（或可资本化项目的资产账户）
贷：应计负债

固定资产：

获取固定资产登记簿或折旧附表
根据资产类别和折旧方法（直线法、余额递减法、工作量法）计算期间折旧额
借：折旧费用（按部门/成本中心）
贷：累计折旧

预付费用：

获取预付费用摊销附表
计算每项预付费用的期间摊销额
借：费用账户（按类型——保险、软件、租金等）
贷：预付费用账户

薪资应计项目：

计算已工作但未支付的应计薪金
计算应计福利（健康保险、退休计划缴款、带薪休假）
计算雇主应计薪资税
计算应计奖金（如适用，根据计划条款）
借：薪金费用、福利费用、薪资税费用
贷：应计薪资、应计福利、应计薪资税

收入确认：

审核合同及履约义务
根据交付/履约情况计算应确认的收入
调整递延收入余额
借：递延收入（或应收账款）
贷：收入账户（按业务类别）

3. Generate the Journal Entry

3. 生成日记账分录

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]

以标准格式呈现分录：

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

4. 复核检查清单

5. Output

5. 输出结果

Provide:

The formatted journal entry
Supporting calculations
Comparison to prior period entry of the same type (if available)
Any items flagged for review or follow-up
Instructions for posting (manual entry or upload format for the user's ERP)

提供以下内容：

格式化的日记账分录
支持计算过程
与同期同类型往期分录的对比（如可用）
任何标记需复核或跟进的项目
过账说明（手动录入或适用于用户ERP的上传格式）

journal-entry

Original

Translation