財務報表詞匯-中英對照

1、精選優(yōu)質(zhì)文檔-傾情為你奉上財務報表示例一、財務報表I. Financial Statements1、合并資產(chǎn)負債表1. Consolidated Balance Sheet編制單位： Name of enterprise:2016 年 03 月 31 日March 31, 2016單位：元Unit: Yuan項目Items期末余額Closing balance期初余額Beginning balance流動資產(chǎn)：Current assets:貨幣資金Cash and cash equivalents520,490,528.37544,836,841.61結算備付金Deposit reservat

2、ion for balance拆出資金Lendings to banks and other financial institutions以公允價值計量且其變動計入當 期損益的金融資產(chǎn)Financial assets measured at fair value and changes of which included in current profit and loss衍生金融資產(chǎn)Derivative financial assets應收票據(jù)Notes receivable51,864,545.7749,463,870.75應收賬款Accounts receivable238,532,26

3、7.65253,392,705.55預付款項Advance to suppliers129,617,077.8654,697,420.25應收保費Premium receivable應收分保賬款Reinsurance accounts receivable應收分保合同準備金Receivable reserve for reinsurance contract應收利息Interest receivable應收股利Dividend receivable其他應收款Other receivables46,680,620.6227,018,836.80買入返售金融資產(chǎn)Redemptory monetar

4、y capital for sale存貨Inventory254,943,973.00149,509,500.29劃分為持有待售的資產(chǎn)Classified as assets held for sale一年內(nèi)到期的非流動資產(chǎn)Non-current assets matured within one year其他流動資產(chǎn)Other current assets3,300,577.805,562,663.42流動資產(chǎn)合計Total current assets1,245,429,591.071,084,481,838.67非流動資產(chǎn)：Non-current assets:發(fā)放貸款及墊款Make l

5、oans and advances可供出售金融資產(chǎn)Available-for-sale financial assets128,324,600.00177,274,600.00持有至到期投資Held-to-maturity investment長期應收款Long-term receivables長期股權投資Long-term equity investment226,486,890.66217,239,415.19投資性房地產(chǎn)Investment real estate2,432,789.002,508,131.78固定資產(chǎn)Fixed assets114,318,486.42117,356,0

6、47.96在建工程Construction in progress5,983,161.565,983,161.56工程物資Engineer material固定資產(chǎn)清理Disposal of fixed assets生產(chǎn)性生物資產(chǎn)Productive biological assets油氣資產(chǎn)Oil and gas assets無形資產(chǎn)Intangible assets32,619,234.5634,194,135.34開發(fā)支出Development expenditure商譽Goodwill541,598,069.40541,598,069.40長期待攤費用Long-term deferre

7、d expenses4,063,882.513,638,457.13遞延所得稅資產(chǎn)Deferred income tax assets7,029,045.889,202,491.06其他非流動資產(chǎn)Other non-current assets非流動資產(chǎn)合計Total non-current assets1,062,856,159.991,108,994,509.42資產(chǎn)總計Total assets2,308,285,751.062,193,476,348.09流動負債：Current liabilities:短期借款Short-term borrowing215,500,000.00175,

8、500,000.00向中央銀行借款Borrowing from central bank吸收存款及同業(yè)存放Deposit from customers and interbank拆入資金B(yǎng)orrowings from banks and other financial institutions以公允價值計量且其變動計入當 期損益的金融負債Financial liabilities measured at fair value and changes of which included in current profit and loss衍生金融負債Derivative financial li

9、abilities應付票據(jù)Notes payable166,266.00204,932.34應付賬款Accounts payable270,339,054.18258,500,394.22預收款項Advance from customers189,897,382.55164,827,779.31賣出回購金融資產(chǎn)款Financial assets sold for repurchase應付手續(xù)費及傭金Handling charges and commissions payable應付職工薪酬Payroll payable18,176,004.1619,224,841.26應交稅費Taxes pa

10、yable38,602,820.7256,040,107.67應付利息Interest payable356,666.67502,953.17應付股利Dividend payable565,762.77565,762.77其他應付款Other accounts payable96,896,122.5782,857,138.62應付分保賬款Dividend payable for reinsurance保險合同準備金Insurance contract reserve代理買賣證券款Receiving from vicariously traded securities代理承銷證券款Receivi

11、ngs from vicariously sold securities劃分為持有待售的負債Classified as liabilities held for sale一年內(nèi)到期的非流動負債Non-current liabilities matured within one year其他流動負債Other current liabilities流動負債合計Total current liabilities830,500,079.62758,223,909.36非流動負債：Non-current liabilities:長期借款Long-term loans應付債券Bonds payable其

12、中：優(yōu)先股Incl.: Preferred stock永續(xù)債Perpetual capital securities長期應付款Long-term payables長期應付職工薪酬Long-term payroll payable專項應付款Special accounts payable預計負債Estimated liabilities遞延收益Deferred income1,050,000.00遞延所得稅負債Deferred income tax liabilities6,378,937.326,269,437.32其他非流動負債Other non-current liabilities非流動

13、負債合計Total non-current liabilities6,378,937.327,319,437.32負債合計Total liabilities836,879,016.94765,543,346.68所有者權益：Owner's equity:股本Capital stock499,983,108.00500,481,802.00其他權益工具Other equity instruments其中：優(yōu)先股Incl.: Preferred stock永續(xù)債Perpetual capital securities資本公積Capital reserve644,603,890.25644,

14、603,890.25減：庫存股Less: Treasury share63,391,195.8263,889,889.82其他綜合收益Other comprehensive income1,062,696.581,248,514.49專項儲備Special reserve盈余公積Surplus reserve17,969,331.0717,969,331.07一般風險準備General risk preparation未分配利潤Retained earnings292,465,187.40254,438,787.61歸屬于母公司所有者權益合計Total owner's equity a

15、ttributable to parent company1,392,693,017.481,354,852,435.60少數(shù)股東權益Minority stockholder's interest78,713,716.6473,080,565.81所有者權益合計Total owner's equity1,471,406,734.121,427,933,001.41負債和所有者權益總計Total liabilities and owner's equity2,308,285,751.062,193,476,348.092、合并利潤表2. Consolidated Inco

16、me Statement單位：元Unit: Yuan項目Items本期發(fā)生額Current period上期發(fā)生額Prior period一、營業(yè)總收入I. Total operating income214,629,708.2587,116,299.88其中：營業(yè)收入Incl.: Operating income214,629,708.2587,116,299.88利息收入Interest income已賺保費Earned premium手續(xù)費及傭金收入Fee and commission income二、營業(yè)總成本II. Total operating cost173,080,892.67

17、84,672,431.39其中：營業(yè)成本Incl.: Operating cost63,055,002.5934,682,675.22利息支出Interest expense號填列）號填列）手續(xù)費及傭金支出Fee and commission expense退保金Surrender value賠付支出凈額Net payment for insurance claims提取保險合同準備金凈額Net amount of insurance contract reserve保單紅利支出Policyholder dividend expense分保費用Reinsurance expense營業(yè)稅金及附

18、加Business tax and surcharges1,757,439.58771,902.54銷售費用Selling expenses42,838,576.9819,936,292.78管理費用Administration expenses64,692,353.0327,699,236.79財務費用Financial expenses1,445,570.161,178,719.37資產(chǎn)減值損失Assets impairment loss-708,049.67403,604.69加：公允價值變動收益（損失以“”號填列）Plus: income from fair value variati

19、on ("-" for loss)投資收益（損失以“”號填列）Income from investment ("-" for loss)1,343,163.30-938,243.23其中：對聯(lián)營企業(yè)和合營企業(yè) 的投資收益Incl.: Income from investment to joint venture and cooperative enterprise1,343,163.30-938,243.23匯兌收益（損失以“-”Exchange gain ("-" for loss)三、營業(yè)利潤（虧損以“”號填列）III. Oper

20、ating profit ("-" for loss)42,891,978.881,505,625.26加：營業(yè)外收入Plus: Non-operating revenue11,041,287.306,455,071.37其中：非流動資產(chǎn)處置利得Incl.: Gains from disposal of non-current assets減：營業(yè)外支出Less: Non-operating expenses22,963.46391.12其中：非流動資產(chǎn)處置損失Incl.: Loss on disposal of non-current assets四、利潤總額（虧損總額以

21、“”IV. Total profit ("-" for loss)53,910,302.727,960,305.51減：所得稅費用Less: Income tax expense12,197,565.337,251,890.52五、凈利潤（凈虧損以“”號填列）V. Net profit ("-" for loss)41,712,737.39708,414.99歸屬于母公司所有者的凈利潤Net profit attributed to parent company owners38,026,399.791,724,034.89少數(shù)股東損益Minority

22、interest income3,686,337.60-1,015,619.90六、其他綜合收益的稅后凈額VI. Net amount of other comprehensive income after tax1,062,696.58129,787.96歸屬母公司所有者的其他綜合收益 的稅后凈額Net amount of other comprehensive income after tax attributed to parent company owners1,062,696.58129,787.96（一）以后不能重分類進損益的其 他綜合收益(I) Other comprehensi

23、ve income that can't be reclassified into profit and loss1.重新計量設定受益計劃凈 負債或凈資產(chǎn)的變動1. Remeasure the variation of net indebtedness or net asset of defined benefit plan2.權益法下在被投資單位不能重分類進損益的其他綜合收益中享 有的份額2. Share in other comprehensive income that can't be reclassified into profit and loss in the i

24、nvested enterprise under equity method（二）以后將重分類進損益的其他 綜合收益(II) Other comprehensive income that will be reclassified into profit and loss1,062,696.58129,787.961.權益法下在被投資單位以 后將重分類進損益的其他綜合收益中 享有的份額2. Share in other comprehensive income that will be reclassified into profit and loss in the invested ente

25、rprise under equity method2.可供出售金融資產(chǎn)公允價值變動損益2. Changes in fair value through profit and loss of available-for-sale financial assets3.持有至到期投資重分類為 可供出售金融資產(chǎn)損益3. Held-to-maturity investment reclassified into available-for-sale financial assets4.現(xiàn)金流量套期損益的有效部分4. Effective part of cash-flow hedge profit an

26、d loss5.外幣財務報表折算差額5. Balance arising from the translation of foreign currency financial statements1,062,696.58129,787.966.其他6. Others歸屬于少數(shù)股東的其他綜合收益的 稅后凈額Net amount of other comprehensive income after tax attributed to minority shareholders七、綜合收益總額VII. Total comprehensive income42,775,433.97838,202.9

27、5歸屬于母公司所有者的綜合收益總額Total comprehensive income attributed to parent company owners39,089,096.371,853,822.85歸屬于少數(shù)股東的綜合收益總額Total comprehensive income attributed to minority shareholders3,686,337.60-1,015,619.90八、每股收益：VIII. Earnings per share:（一）基本每股收益(I) Basic earnings per share0.07610.0034（二）稀釋每股收益(II)

28、Diluted earnings per share0.07610.0034本期發(fā)生同一控制下企業(yè)合并的，被合并方在合并前實現(xiàn)的凈利潤為：0.00 元，上期被合并方實現(xiàn)的凈利潤為：0.00 元。In case of enterprise merger under the same control, the merged party had a net profit: 0.00 Yuan before being merged and 0.00 Yuan in prior period.3、合并現(xiàn)金流量表3. Consolidated Cash Flow Statement單位：元Unit: Y

29、uan項目Items本期發(fā)生額Current period上期發(fā)生額Prior period一、經(jīng)營活動產(chǎn)生的現(xiàn)金流量：I. Cash flows arising from operating activities:銷售商品、提供勞務收到的現(xiàn)金Cash receipts from sale of goods and rendering of services280,994,340.19111,849,965.13客戶存款和同業(yè)存放款項凈增加額Net increase in deposit from customers and interbank向中央銀行借款凈增加額Net increase i

30、n borrowing from central bank向其他金融機構拆入資金凈增加額Net increase in borrowings from other financial institutions收到原保險合同保費取得的現(xiàn)金Cash receipts from original insurance contract premium收到再保險業(yè)務現(xiàn)金凈額Net cash receipts from reinsurance business保戶儲金及投資款凈增加額Net increase of insured deposit and investment處置以公允價值計量且其變動 計入

31、當期損益的金融資產(chǎn)凈增加額Net increase in disposal of financial assets measured at fair value and changes of which included in current profit and loss收取利息、手續(xù)費及傭金的現(xiàn)金Cash receipts from interest, fee and commission拆入資金凈增加額Net increase in borrowings from banks and other financial institutions回購業(yè)務資金凈增加額Net increase i

32、n repurchase business funds收到的稅費返還Cash receipts from tax refunds9,883,556.216,388,503.35收到其他與經(jīng)營活動有關的現(xiàn)金Other cash receipts relating to operating activities85,784,307.698,633,806.22經(jīng)營活動現(xiàn)金流入小計Total cash inflows from operating activities376,662,204.09126,872,274.70購買商品、接受勞務支付的現(xiàn)金Cash payments for goods a

33、cquired and services received239,736,598.4385,776,276.41客戶貸款及墊款凈增加額Net increase in customer loans and advances存放中央銀行和同業(yè)款項凈增加額Net increase of deposits in central bank and other financial institutions支付原保險合同賠付款項的現(xiàn)金Cash payments for original insurance contract claims支付利息、手續(xù)費及傭金的現(xiàn)金Cash payments for inte

34、rest, fee and commission支付保單紅利的現(xiàn)金Cash payment for policyholder dividend支付給職工以及為職工支付的現(xiàn)金Cash payments to and on behalf of employees66,078,220.5632,050,797.34支付的各項稅費Cash payments for taxes49,751,661.3627,356,605.71支付其他與經(jīng)營活動有關的現(xiàn)金Other cash payments relating to operating activities67,684,678.8242,218,856

35、.22經(jīng)營活動現(xiàn)金流出小計Total cash outflows from operating activities423,251,159.17187,402,535.68經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額Net cash flows from operating activities-46,588,955.08-60,530,260.98二、投資活動產(chǎn)生的現(xiàn)金流量：II. Cash flows arising from investment activities:收回投資收到的現(xiàn)金Cash receipts from investment withdrawal2,880,000.001,470,00

36、0.00取得投資收益收到的現(xiàn)金Cash receipts from return on investments287,833.64處置固定資產(chǎn)、無形資產(chǎn)和其他 長期資產(chǎn)收回的現(xiàn)金凈額Net cash receipts from disposal of fixed assets, intangible assets and other long-term assets22,770.9621,834.00處置子公司及其他營業(yè)單位收 到的現(xiàn)金凈額Net cash receipts from disposal of subsidiary or any other business unit300,00

37、0.00收到其他與投資活動有關的現(xiàn)金Other cash receipts relating to investment activities14,936.99100,000.00投資活動現(xiàn)金流入小計Total cash inflows from investment activities3,205,541.591,891,834.00購建固定資產(chǎn)、無形資產(chǎn)和其他 長期資產(chǎn)支付的現(xiàn)金Cash payments to acquire fixed assets, intangible assets and other long-term assets1,314,811.025,968,544.15

38、投資支付的現(xiàn)金Cash payments to acquire investments9,650,000.00335,613.25質(zhì)押貸款凈增加額Net increase of hypothecated loan取得子公司及其他營業(yè)單位支 付的現(xiàn)金凈額Net cash payments to acquire subsidiary and other business units支付其他與投資活動有關的現(xiàn)金Other cash payments relating to investment activities3,000,000.00投資活動現(xiàn)金流出小計Total cash outflows f

39、rom investment activities10,964,811.029,304,157.40投資活動產(chǎn)生的現(xiàn)金流量凈額Net cash flows from investment activities-7,759,269.43-7,412,323.40三、籌資活動產(chǎn)生的現(xiàn)金流量：III. Cash flows arising from financing activities:吸收投資收到的現(xiàn)金Cash receipts from investments by others1,051,000.00其中：子公司吸收少數(shù)股東投資 收到的現(xiàn)金Incl.: Cash receipts from

40、 subsidiary investments from minority shareholders取得借款收到的現(xiàn)金Cash receipts from borrowings49,900,000.00發(fā)行債券收到的現(xiàn)金Cash receipts from issuance of bonds收到其他與籌資活動有關的現(xiàn)金Other cash receipts relating to financing activities籌資活動現(xiàn)金流入小計Total cash inflows from financing activities50,951,000.00償還債務支付的現(xiàn)金Cash repayme

41、nts of amounts borrowed9,900,000.00分配股利、利潤或償付利息支付的現(xiàn)金Cash paid for distribution of dividends or profits, or cash payments for interests10,885,711.761,545,222.22其中：子公司支付給少數(shù)股東的 股利、利潤Incl.: Dividends and profits paid to minority stockholders from subsidiary支付其他與籌資活動有關的現(xiàn)金Other cash payments relating to f

42、inancing activities籌資活動現(xiàn)金流出小計Total cash outflows from financing activities20,785,711.761,545,222.22籌資活動產(chǎn)生的現(xiàn)金流量凈額Net cash flows from financing activities30,165,288.24-1,545,222.22四、匯率變動對現(xiàn)金及現(xiàn)金等價物的 影響IV. Effect of exchange rate changes on cash and cash equivalents-163,376.9794,872.63五、現(xiàn)金及現(xiàn)金等價物凈增加額V. Ne

43、t increase in cash and cash equivalents-24,346,313.24-69,392,933.97加：期初現(xiàn)金及現(xiàn)金等價物余額Plus: Beginning balance of cash and cash equivalents544,836,841.61346,175,518.98六、期末現(xiàn)金及現(xiàn)金等價物余額V. Closing balance of cash and cash equivalents520,490,528.37276,782,585.01會計科目中英文對照 （北京市審計局發(fā)布）順序號編號會計科目名稱適用范圍英文表達法 一、資產(chǎn)類 11001 21002 31003銀行專用 41011銀行專用 51015 61021證券專用 71031金融共用 81051金融共用 91101 101111金融共用 111121 121122