China 3 Statement Model
Three-statement financial model for A-share stocks.
Install
npx skills add jwangkun/claude-for-financial-services-cn --skill china-3-statement-model -g -a claude-code -y- Repository
- jwangkun/claude-for-financial-services-cn881
- Category
- Engineering
- Updated
- 2mo ago
- License
- Apache-2.0
- Context cost
- Mediumabout 2,343 tokens
- Runs scripts
- No, instructions only
What it does
Three-statement financial model for A-share stocks. Adapts the standard 3-statement-model methodology for Chinese accounting standards (CAS), Chinese GAAP differences, and AkShare-sourced financials. Use instead of the original 3-statement-model skill when building integrated IS/BS/CF models for Chinese listed companies.
china-3-statement-model
Purpose
Build institutional-quality three-statement models (Income Statement / Balance Sheet / Cash Flow) for A-share equities, adapted for Chinese Accounting Standards (CAS) and the Chinese market context.
Key Differences from US 3-Statement Models
| Parameter | US Model | China Model |
|---|---|---|
| Accounting standard | US GAAP / IFRS | CAS (企业会计准则) |
| Tax rate | 21% federal | 25% standard (高新技术企业 15%) |
| Currency | USD | CNY (人民币) |
| Fiscal year | Varied | Mostly Dec 31 year-end |
| Revenue recognition | ASC 606 | CAS 14 (similar principles) |
| Goodwill | Indefinite life (no amortization) | CAS 8, goodwill amortized or tested |
| R&D capitalization | Typically expensed | Can be capitalized under CAS |
| VAT treatment | Sales tax separate | 增值税 often embedded in revenue/sales |
| Unit reporting | USD | Often 千元 (thousands CNY), verify |
Data Sources
Tier 0, 万得 Wind（最全面付费数据）
- 覆盖：A股/港美股/基金/指数/债券/宏观/研报/分析（44个工具）
- MCP 服务：
wind-mcp（需WIND_API_KEY密钥，以ak_开头） - 优势：全市场覆盖面最广、数据最全面、包含研报和量化分析
- 密钥申请：https://aifinmarket.wind.com.cn/#/home
Tier 1, 同花顺 iFind（付费精确数据）/ AkShare MCP（Tier-2 免费备选）
get_financials(ticker, "income", "annual") → 利润表
get_financials(ticker, "balance", "annual") → 资产负债表
get_financials(ticker, "cashflow", "annual") → 现金流量表
get_quote(ticker) → 实时行情
get_historical_data(ticker) → 历史价格
get_stock_info(ticker) → 公司基本信息
Secondary Sources (when AkShare insufficient)
- 巨潮资讯 (cninfo.com.cn), mandatory disclosure filings
- 上交所 / 深交所, listed company announcements
- 上证e互动 / 深交所互动易, IR Q&A
- 公司官网投资者关系页面
Workflow
Step 1: Data Retrieval
Pull 3-5 years of historical financials from AkShare.
Verify units carefully:
- Some statements report in 元 (CNY)
- Others in 千元 (thousands CNY)
- Normalize to consistent unit before modeling
