企业财务与 CFO 视角 (企业财务与 CFO 视角 (Corporate Finance & the CFO Lens) — 面向创业公司与中小企业主/创始人/业务负责人的『看懂钱、管住钱、用好钱』的财务判断,不是考注会/中级职称的准则背诵,也不是投行卖方并购执行或 VC 投资人的看项目视角。覆盖: (a) 第一性张力 — 这行的核心世界观分歧: **利润是观点,现金是事实(权责发生制下的利润由收入确认时点、折旧摊销年限、存货计价、资本化与费用化的选择拼出来,是一组可辩论的判断;银行户头的钱是唯一不能辩论的事实——所以 CFO 看三张表的顺序是现金流量表→资产负债表→利润表,与外行相反) ⇄ 增长本身要烧钱(账面盈利的公司照样会因营运资金被增长吸干而倒闭:先付供应商、后收客户钱,规模越大缺口越大,这是『增长性破产』;所以现金转换周期比毛利率更早预警) ⇄ 记账合规派 vs 管理决策派(一套账是给税局与审计看的准则语言,另一套视图是给经营者看的贡献边际与单位经济;同一笔成本在两种语言里归属不同,把合规科目直接拿来做定价决策是中小企业最常见的错) ⇄ 全成本分摊 vs 贡献边际(把固定成本按产量分摊进单件成本,会在淡季得出『卖一件亏一件所以停产』的错误结论;边际思维只问增量收入是否覆盖增量成本,但长期只看边际会让公司永远收不回固定成本) ⇄ 预算是承诺 vs 预算是地图(传统年度预算把数字变成考核契约,导致部门年底突击花钱与藏预算;滚动预测与超越预算派主张预算只是当前最好的猜测,该月月刷新) ⇄ 融资是里程碑 vs 融资是负债(融资新闻稿把估值当成绩,但优先股、优先清算权、对赌与回购条款让创始人在低价退出时可能一分不拿;自筹派认为最便宜的钱是客户的预付款) ⇄ 估值方法之争(DCF 的数学严谨但对增长率与折现率假设极敏感,业内讥为『垃圾进垃圾出』;可比公司倍数简单但把市场情绪打包进来;早期公司两者都不成立,实际靠谈判与稀释目标倒推) ⇄ EBITDA 是不是有用(PE 与并购圈把它当经营现金流代理,巴菲特与芒格公开斥其忽略了折旧背后真实的资本开支;调整后 EBITDA 的『加回』项在业内被视为高危信号) ⇄ 财务是记分员 vs 财务是业务伙伴(传统财务事后出报表,财务 BP/FP&A 主张财务应在决策前进场做定价、投产、招人的经济性测算) ⇄ 中国中小企业的两套账现实 vs 合规红线(金税四期与社保入税之后,业内公认的做法是尽早并账,但这条张力必须如实呈现而不是装作不存在,也绝不给出规避税收的操作建议)); (b) 工具栈(记账层与决策层是两套东西) — 记账与 ERP(用友、金蝶、Odoo、QuickBooks、Xero、NetSuite、SAP Business One)、中国财税合规(电子税务局、金税四期发票与进销项比对、百望/航天信息电子发票、慧算账等代账 SaaS、个税与社保申报)、FP&A 与预算(Excel 与 Google Sheets 仍是绝对主力,之上是 Cube、Causal、Jirav、Mosaic、Runway、Abacum、Pigment、Anaplan、Planful)、现金流预测(Float、Fathom、13 周滚动现金流模板)、股权与 cap table(Carta、Pulley、AngelList、Excel 稀释模型,中国的股权代持与持股平台)、订阅计费与收入确认(Stripe Billing、Chargebee、Maxio)、费控报销(Ramp、Brex、Expensify、汇联易、分贝通)、BI 与看板(Power BI、Tableau、Metabase、帆软)、以及最被低估的纸笔工具(一页纸的驱动因素模型、贡献边际表、13 周现金日历)—— 选型的真正分岔是『公司在哪个阶段、由谁来维护这个模型』,不是厂商功能清单; (c) 心智模型层 — 三张表的勾稽关系(利润表的净利经现金流量表调整后落到资产负债表的未分配利润)、权责发生制与收付实现制的差、现金转换周期 CCC 与 DSO/DIO/DPO、营运资金与增长的耦合、贡献边际与盈亏平衡点、经营杠杆与固定成本结构、单位经济与 LTV/CAC 及回本周期、烧钱率与现金跑道 runway、自由现金流与业主收益 owner earnings、资本成本与机会成本、净现值与内部收益率、投入资本回报率 ROIC 与增长的价值条件(只有 ROIC 高于资本成本时增长才创造价值)、股权稀释与优先清算权的退出瀑布、递延收入是负债不是收入; (d) 工作流/SOP — 月度关账与管理报表包(关账日历、计提、对账、出具一页纸经营分析)、13 周滚动现金流预测的搭建与每周刷新、年度预算与滚动预测(自上而下目标与自下而上驱动因素模型的对撞)、定价与成本核算(标准成本、作业成本法、贡献边际定价与报价审批)、应收账款与账期管理(信用政策、账龄表、催收节奏、保理与供应链金融)、融资轮次建模(投前投后估值、期权池扩容对创始人的额外稀释、SAFE 与可转债转股、优先清算权下的退出分配)、投资决策与产能/招人测算(增量现金流、回收期、敏感性分析)、税务合规日历与汇算清缴、董事会与投资人财务包、尽调与数据室准备、以及财务模型的三表联动搭建; (e) 知识正典(en 一手极厚,中文一手集中在高校教授与准则原文) — 《Financial Intelligence》Berman & Knight(给非财务经理的入门标准)、《Financial Statements》Thomas Ittelson、Brealey·Myers·Allen《Principles of Corporate Finance》(公司金融教科书)、Damodaran 的估值三部曲与《Narrative and Numbers》及其 NYU 公开课与免费数据集、《Simple Numbers, Straight Talk, Big Profits!》Greg Crabtree(中小企业实操)、《Venture Deals》Feld & Mendelson(条款与稀释)、《Financial Shenanigans》Howard Schilit(识别财务粉饰)、《The Outsiders》Thorndike(资本配置)、《Accounting for Value》Penman、伯克希尔股东信中的业主收益与商誉摊销讨论、《The Essays of Warren Buffett》、《Profit First》Michalowicz(流行但有争议)、IFRS 15/16 与 ASC 606 收入与租赁准则原文、中国企业会计准则 CAS 与小企业会计准则、肖星《一本书读懂财报》与清华的财务分析公开课、张新民的财务报表分析体系; (f) 行业大佬/figures — Aswath Damodaran(NYU,估值教父,博客与公开课与数据集全免费开放,一手素材极厚)、Michael Mauboussin(ROIC 与资本配置的实证写作)、Howard Schilit(财务舞弊识别)、Karen Berman 与 Joe Knight(财务素养普及)、Greg Crabtree(中小企业现金与利润实操)、Brad Feld 与 Jason Mendelson(创业融资条款)、David Skok 与 Jason Lemkin 与 David Sacks(SaaS 单位经济与烧钱效率指标)、Warren Buffett 与 Charlie Munger(对 EBITDA 与股权激励费用化的著名批评)、CJ Gustafson 等现役 CFO 的时事通讯作者、以及中文圈的肖星与张新民等高校学者; (g) 争议/批判(必须保留不洗白) — 调整后 EBITDA 与非公认会计准则指标的滥用(把股权激励与一次性费用年年加回)、DCF 对假设的极端敏感与被用来事后合理化结论、独角兽估值与优先清算权造成的『纸面身价』幻觉、对赌与回购条款把股权融资变成隐性债务、Profit First 现金分桶法被专业会计批评为回避真实成本结构、作业成本法的实施失败率高、预算游戏与年底突击花钱、财务 BP 沦为报表美化、中国中小企业两套账的历史现实与金税四期后的合规收敛(如实呈现风险,不提供规避操作)、以及『融资额等于成功』的媒体叙事对创始人的误导; (h) 流派/思想谱系 — **准则与合规派(IASB/FASB/财政部,信可比性与审计留痕,语言是准则条文)** vs **管理会计/决策派(IMA 与贡献边际、作业成本法、有效产出会计,信决策相关性高于合规一致性)** vs **公司金融/估值派(Brealey-Myers-Allen 与 Damodaran,信现金流折现与资本成本)** vs **价值投资/资本配置派(巴菲特-芒格-Thorndike-Mauboussin,信业主收益与 ROIC,公开鄙视 EBITDA)** vs **创业与 SaaS 指标派(Skok-Lemkin-Sacks-Bessemer,信单位经济、回本周期与烧钱倍数)** vs **中小企业现金实操派(Crabtree、Profit First 一脉,信老板看得懂的少数几个数)**。不含: 投行卖方并购执行与尽调建模(已由 investment-banking-mna 覆盖)、VC 投资人的看项目与投后视角(已由 vc-investor 覆盖)、个人理财与二级市场投资(已由 personal-investing 覆盖)、注册会计师考证与准则条文背诵、以及任何税收规避操作建议。) Master O
日本語の概要は準備中です。原文の説明を表示しています。
swaylq/master-skill☆ 1552026年9月6日 更新
Suede AI design skill for making an interface feel intentional instead of templated: design tokens, color strategy, OKLCH ramps, type scale, fluid type, visual hierarchy, dark mode, spacing, component laws, motion, and source-to-implementation visual QA. Use when asked to design, restyle, polish, or audit a screen; pick colors or fonts; define, fix, or document design tokens; build or repair a dark mode; review a component or a whole design system; or compare a mock, Figma frame, or reference screenshot against a rendered implementation. NOT FOR: a full design-plus-copy build, launch surface, or reference-to-target restyle (use johnny-suede-design); conversion and funnel architecture (use suede-site-alchemy); writing the words themselves (use suede-copy).
日本語の概要は準備中です。原文の説明を表示しています。
JasonColapietro/suede-creator-skills☆ 1272026年10月12日 更新
Deterministic handbook-grounded retrieval and thermocouple computations for reflow profile compliance outputs such as ramp, TAL, peak, feasibility, and selection.
日本語の概要は準備中です。原文の説明を表示しています。
agentscope-ai/PawBench☆ 1182026年8月3日 更新
This skill should be used when the user asks to "cut to the beat", "fix the pacing", "edit this sequence", "sync cuts to music/BPM", "add a match cut / J-cut / L-cut", "build a speed ramp", or "plan a shot sequence / edit timeline". Covers editing rhythm, transitions, retiming, and translating an edit plan to an NLE or a code timeline (Remotion/AE frames).
日本語の概要は準備中です。原文の説明を表示しています。
iart-ai/motion-design-skills☆ 1172026年6月22日 更新
Comprehensive sales and revenue operations skill. Use when building a sales team, doing founder-led sales, hiring first sales reps, navigating enterprise deals, implementing product-led sales, designing sales compensation plans, defining ICP, mapping buyer personas, or optimizing the revenue engine (RevOps). Activates for: sales strategy, rev ops, revenue operations, sales enablement, sales compensation, ICP, ideal customer profile, buyer persona, sales process, deal execution, lead scoring, lead routing, lead lifecycle, MQL, SQL, pipeline management, CRM automation, sales qualification, BANT, MEDDIC, founder sales, enterprise sales, product-led sales, startup sales, SDR, AE, quota, ramp, commission plan.
日本語の概要は準備中です。原文の説明を表示しています。
manojbajaj95/claude-gtm-plugin☆ 1062026年9月18日 更新
Use @aleabitoreddit ("Serenity")'s full mention archive (built by the follow-aleabito skill) to anticipate where her attention is moving and generate candidate ideas in her style. Two modes — (1) RADAR reads the live mention data for attention momentum (which tickers she is heating up on, new entrants, conviction core, theme rotation) via scripts/radar.js; (2) GENERATOR applies her empirically-mined patterns (theme-rotation logic, selection signature, catalyst playbook) to propose her likely next focus. Every candidate is gated through the serenity-method checklist. This is a CANDIDATE GENERATOR + CHECKLIST, never an oracle or buy/sell signal. Trigger on "what is Serenity ramping on / her next pick / aleabito radar / predict her next move / generate ideas like her / 她下一个可能看什么".
日本語の概要は準備中です。原文の説明を表示しています。
lanfuli/aleabito-serenity-skills☆ 952026年6月8日 更新
Use when operating ProjectClownfish cluster workflows in this repo: reviewing GitHub Actions run artifacts, tuning worker/applicator guardrails, importing ghcrawl clusters, dispatching canaries, scaling batches, or deciding whether autonomous write-mode cluster cleanup is safe to ramp.
日本語の概要は準備中です。原文の説明を表示しています。
openclaw/clownfish☆ 622026年10月12日 更新
Expert sales enablement strategist for building high-performing sales teams. Use when designing sales training programs, onboarding and ramp plans, sales playbooks, coaching frameworks, certification programs, or competitive intelligence distribution. Covers content strategy, tool adoption, performance measurement, and continuous learning systems. Use for building sales academies, creating enablement content, and optimizing sales productivity.
日本語の概要は準備中です。原文の説明を表示しています。
ncklrs/startup-os-skills☆ 522026年2月27日 更新
This skill should be used when the user asks to "make an ASCII animation", "build a terminal/CLI intro or loader", "convert an image or video to ASCII art", "add an ASCII shader/post-effect to a canvas or Three.js scene", "create retro/hacker text-character motion", or "animate text characters with a brightness ramp". Covers generative ASCII fields, image/video/3D-to-ASCII, and animated character art for both web and terminal.
日本語の概要は準備中です。原文の説明を表示しています。
iart-ai/web-animation-skills☆ 372026年6月22日 更新
TLS/SSL configuration audit. Tests protocol versions (SSLv2/3, TLS 1.0/1.1/1.2/1.3), cipher strength and ordering, certificate chain validation (intermediates, CT logs, OCSP stapling, pinning), known vulnerabilities (POODLE, BEAST, CRIME, Heartbleed, ROBOT, DROWN, Ticketbleed, GOLDENDOODLE), session management (ticket reuse, resumption, fixation), renegotiation attacks, TLS 1.3-specific issues (0-RTT replay, PSK modes, downgrade), HSTS deep analysis (preload, subdomains, bypass), and certificate revocation (CRL, OCSP responder, stapled response freshness). Compliance-mapped to PCI DSS 4.0 (full Section 4), NIST SP 800-52r2, and FedRAMP. Uses testssl.sh, sslscan, sslyze, openssl, nmap NSE scripts, and nuclei SSL templates. Multi-port scanning across 20+ TLS-bearing services.
日本語の概要は準備中です。原文の説明を表示しています。
ShulkwiSEC/bb-huge☆ 242026年7月11日 更新
Set up, format, fix, and clean up LaTeX regression and estimation tables in empirical economics or finance papers. Use when (a) creating a .tex, results.tex, main.tex, or preamble to display regression or estimation output from Python (pyfixest), Stata, or R — including any mention of estout, esttab, estauto, estwide, or table fragments; (b) formatting or repairing estout-style regression tables that overflow the right margin, have cramped or boxed notes, misaligned columns, or poor significance stars, or when asked to match a reference paper, make the note fill the table width, or choose among \estwide, \estauto, and landscape layouts; (c) diagnosing "Misplaced \omit" errors from \input-ed table fragments inside tabular environments. Covers \@@input, \estwide, \estauto, \estautoLT, \specialcell, \sym, minipage notes below tabulars, and the convert-and-verify workflow. Do NOT trigger for general LaTeX documents like beamer presentations, problem sets, letters, or CVs.
日本語の概要は準備中です。原文の説明を表示しています。
kennethkhoocy/applied-micro-skills☆ 222026年9月5日 更新
Partner, channel, and ecosystem marketing for B2B SaaS — and the design of the partner program itself. Use this skill for co-marketing with technology alliances and channel partners, integration launches, joint campaigns and content, partner tiering and enablement, cloud-marketplace go-to-market (AWS, Azure, GCP listings, private offers, committed-spend drawdown), and for channel program architecture: whether to launch a partner program at all, which motions to run (referral, technology, services/SI, reseller), partner unit economics, margin and SPIF design, partner recruitment and certification ramp, and the rules of engagement that settle a contested deal. Also triggers on: partner marketing, co-marketing, channel, reseller, VAR, MSP, distributor, OEM, alliance, ecosystem, integration launch, marketplace listing, AWS Marketplace, private offer, MDF, joint webinar, co-branded, channel conflict, rules of engagement, deal registration, partner program design, should we build a partner program, partner economics, partner P&L, partner CAC, margin stacking, SPIF, rebate, partner recruitment, partner onboarding, partner certification, partner tiers, our partners signed up and never sold anything.
日本語の概要は準備中です。原文の説明を表示しています。
shalintripathi/saas-marketing-agents☆ 202026年10月12日 更新
Use when a task needs the judgment of an Aircraft Cargo Handling Supervisor — verifying a built ULD against its type's certified max gross weight before it's spotted for loading, running a hazmat item through the segregation table against its actual compartment neighbors, reconciling an actual cargo build against the dispatcher's load plan and deciding whether it clears a last-minute-change threshold or needs a reissued loadsheet, calling a ULD's lock/net restraint good or rejecting it, or running ramp FOD and ground-equipment clearance discipline around an aircraft during turn.
日本語の概要は準備中です。原文の説明を表示しています。
wonsukchoi/domain-experts☆ 202026年10月12日 更新
Configure or troubleshoot Health Cloud Care Programs: CareProgram hierarchy, patient enrollment (CareProgramEnrollee), consent prerequisites, program products (CareProgramEnrolleeProduct), provider associations (CareProgramProvider). Trigger keywords: care program, program enrollment, enrollee, program product, consent for enrollment, patient program outcome. NOT for care plan templates, problems and goals - use admin/care-plan-configuration. NOT for patient records, person accounts and care team roles - use admin/health-cloud-patient-setup.
日本語の概要は準備中です。原文の説明を表示しています。
PranavNagrecha/AwesomeSalesforceSkills☆ 192026年10月4日 更新
Map a cloud system against NIST SP 800-53 Rev. 5 + FedRAMP baselines to produce the documentation an authorization needs — System Security Plan (SSP), Control Implementation Summary (CIS), Plan of Action and Milestones (POA&M), Continuous Monitoring (ConMon) Plan..
日本語の概要は準備中です。原文の説明を表示しています。
tinh2/skills-hub-registry☆ 192026年9月5日 更新
Harvests a DESIGN.md from an existing codebase, critiques it against the actual code, and applies safe quick-win fixes. Three modes harvest / critique / fix. Shells out to `npx @google/design.md lint` for structural validation; never reimplements Google's linter. The on-ramp that makes DESIGN.md adoptable for every existing repo, not just greenfield projects.
日本語の概要は準備中です。原文の説明を表示しています。
OthmanAdi/MDDesign☆ 142026年4月25日 更新
Use when introducing a feature flag system, choosing between release flags / experiment flags / operational flags / kill switches / permission flags, designing percentage rollouts, building kill-switch + circuit-breaker patterns, structuring evaluation contexts (user IDs, plan tier, region), or building flag-cleanup discipline. Triggers: LaunchDarkly / GrowthBook / Unleash / Flagsmith / OpenFeature, percentage ramp, sticky bucketing, kill switch wired to alerting, "we still have flags from 2 years ago", flag debt, OpenFeature provider, evaluation context, default value on provider failure. NOT for A/B test statistical analysis (separate skill), traffic-split routing at the edge, build-time bundler defines, or environment-based config.
日本語の概要は準備中です。原文の説明を表示しています。
curiositech/windags-skills☆ 132026年10月12日 更新
When shaping employee onboarding — time-to-productivity, role-by-role program, mentor pairing, 30/60/90 milestones. Triggers on 'design our onboarding', 'why are new hires ramping slow'.
日本語の概要は準備中です。原文の説明を表示しています。
event4u-app/agent-config☆ 112026年10月13日 更新
Prepare a defense-contractor environment for CMMC Level 2 certification: scope CUI and FCI, implement the 110 NIST SP 800-171 Rev 2 security requirements across 14 families, compute the SPRS score with the DoD Assessment Methodology, manage a compliant POA&M, and ready the organization for a C3PAO assessment. Use when an organization handles Controlled Unclassified Information (CUI) under a DoD contract, when a contract carries DFARS clause 252.204-7012/7019/7020/7021, when preparing for or responding to a CMMC assessment, when computing or improving an SPRS score, when building a System Security Plan or POA&M for 800-171, or when scoping which systems are in the CUI boundary. Keywords: CMMC, CMMC Level 2, NIST 800-171, SP 800-171 Rev 2, CUI, FCI, SPRS, DFARS 7012, C3PAO, POA&M, System Security Plan, DoD Assessment Methodology, 110 controls, defense industrial base, DIB, FedRAMP equivalency.
日本語の概要は準備中です。原文の説明を表示しています。
andycungkrinx91/konoha☆ 92026年10月9日 更新
Produces a DRAFT 30-60-90 day onboarding plan for a new hire from the role, the team context and the systems list: phase outcomes traced to the role, activities with a named owner and due window, an access and equipment request table, learning items, manager checkpoints and the items the manager must confirm. Use when the user asks to "build an onboarding plan for our new hire", "draft the induction plan for this role", "write a first 90 days plan", "put together a new starter plan with owners", "create a ramp plan from this job description" or "plan the integration of an internal mover". Do not use for writing the job description itself, use job-description-drafter instead; for interview questions or a scorecard, use interview-scorecard-builder. Drafts for human review; never approves, authorises or signs off.
日本語の概要は準備中です。原文の説明を表示しています。
kesslernity/awesome-copilot-agent-skills☆ 82026年9月19日 更新
Use when the user asks to "plan the participation ramp before we promote", "how much account history or karma do we need in this community", or "design entry incentives and member lifecycle for our own Discord"; produces the per-community pre-promotion warming plan — account-history/tenure expectations (Estimated, named sources), a give-before-ask ledger spec, a per-community etiquette + rule digest with last-verified dates, and the warming → active graduation criteria that channel-registry requires as state-transition evidence — plus the owned-community variant (entry paths + member lifecycle for your own Discord/Slack/forum/企业微信私域). Not for launch-day submissions or T-0 threads — use community-launch-runner. 社区预热/先给后取/账号养成/毕业标准
日本語の概要は準備中です。原文の説明を表示しています。
unempyd/revenueos☆ 72026年9月14日 更新
Use when the user asks to "monitor my launch", "track our Product Hunt / Hacker News ranking", or "watch the launch window"; runs the T-0 to T+30 window watch — pre-launch instrumentation verification (UTM/event checks, the upstream of RAMP P1), HN rank/points/comments polling with a comments-over-points flamewar early-warning (Estimated heuristic), PH votes/featured status, store charts and reviews, news echo, D0/W1/M1 KPI snapshots vs targets, spike-vs-sustain and owned-capture reads, and alert thresholds against the launch-tier KPI targets. Not for launch-day go/rollback calls — use launch-day-conductor; not for metric deep-dives — use performance-analyzer; not for SEO rank tracking — use rank-tracker. 发布监控/排名轮询/火焰战比/spike-sustain
日本語の概要は準備中です。原文の説明を表示しています。
unempyd/revenueos☆ 72026年9月14日 更新
Use when the user asks to "log this launch", query a launch date/embargo, record a stage transition, or update submissions/outcomes; curates launch facts through the append-only launches event stream with optimistic revisions and derived dossier/calendar views. Not for RAMP scoring — use launch-readiness-auditor; not for planning tier/window — use launch-tier-planner. 发布台账/发布日历/阶段与禁运期记录
日本語の概要は準備中です。原文の説明を表示しています。
unempyd/revenueos☆ 72026年9月14日 更新
Use when the user asks to "build a B2B cold-outbound sequence", "design reply-triage branching", "plan a domain warmup / sending throttle", or "make my outbound CAN-SPAM / opt-in compliant"; produces a multi-step outbound sequence with reply-triage branches (positive / objection / referral / not-now / opt-out), a warmup + send-throttle ramp schedule, jurisdiction opt-in/CAN-SPAM guardrails (guidance, not legal advice), and a SEND S-dimension read. Not for B2C lifecycle flows — use email-sequence-designer; not for the consent record — use consent-registry; not for computing EQS — use email-quality-auditor. B2B冷启动外联序列/回复分流/域名预热
日本語の概要は準備中です。原文の説明を表示しています。
unempyd/revenueos☆ 72026年9月14日 更新