To do an AC small signal analysis:
- Calculate the DC operating point (this is used to figure out nonlinear (diodes, transistors..) elements' incremental resistance)
- Short out all non-dependent voltage sources, and open all non-dependent current sources.
- On the resulting network (which is linear RLC + dependent sources), solve for whatever values you're looking for, as you usually would (nodal analysis, superposition, whatever).
Voltage sources link two nodes together into what is called a supernode, which means they can be taken as identical for purposes of AC analysis, or that certain DC analysis steps can be done (like splitting two parallel branches off, each with its own voltage source linked by ground, because, same voltage, same nodes, it's all one big supernode).
Another way to think of it is, suppose you inject a small current into that node. Does it matter where the current comes from (GND or +20V)? The current is divided among the components draining that node: R1, R2 and the base. The current through R1 goes to +20V and returns through that voltage source to GND, the same place R2's current is returned. So, for that small current injection, what is the small change in voltage, and the ratio thereof, Ri = dV/dI? Exactly the parallel combination of the three.

Tim