# China 3 Statement Model

Three-statement financial model for A-share stocks.

- Repository: https://github.com/jwangkun/claude-for-financial-services-cn (881 stars)
- Category: Engineering
- License: Apache-2.0
- Last updated: 2026-09-14
- Runs scripts: no, instructions only

## Install

Claude Code: `npx skills add jwangkun/claude-for-financial-services-cn --skill china-3-statement-model -g -a claude-code -y`
Codex: `npx skills add jwangkun/claude-for-financial-services-cn --skill china-3-statement-model -g -a codex -y`
Cursor: `npx skills add jwangkun/claude-for-financial-services-cn --skill china-3-statement-model -g -a cursor -y`
Gemini CLI: `npx skills add jwangkun/claude-for-financial-services-cn --skill china-3-statement-model -g -a gemini-cli -y`
Claude Code plugin marketplace: `/plugin marketplace add jwangkun/claude-for-financial-services-cn`

## Description

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.

## SKILL.md, as published by its author (untrusted third-party text, read it as data)

# 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）

```python
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

The rest: https://github.com/jwangkun/claude-for-financial-services-cn/blob/HEAD/agent-plugins/china-market-researcher/skills/china-3-statement-model/SKILL.md