財務報表中英文對照

1、精品balance sheet as at 31 december 2012資產(chǎn)負債表local reporting currency:rmbassets資產(chǎn)cash at bank and on hand貨幣資金interest receivables應收利息financial assets held for trading交易性金融資產(chǎn)financial assets held under resale agreements買入返售金融資產(chǎn)premium receivables應收保費due from reinsurers應收分保賬款reinsurance unearned premium

2、 reserves應收分保未到期責任準備金reinsurance outstanding claim reserves應收分保未決賠償準備金term deposits定期存款available-for-sale securities可供出售金融資產(chǎn)available-for-sale financial assets持有至到期投資held-to-maturity investments應收款項內(nèi)投資long-term equity investments長期股權投資statutory deposits存出資本保證金fixed assets固定資產(chǎn)construction in progress

3、在建工程intangible assets無形資產(chǎn)other assets其他資產(chǎn)other assets資產(chǎn)總計welcome精品liabilities負債financial assets sold for repurchase賣出回購金融資產(chǎn)premium received in advance預收保費fees and commission payable應付手續(xù)費及傭金due to reinsurers應付分保賬款employee benefits payable應付職工薪酬taxes payable應交稅費interest payable應付利息claims payable應付賠付款u

4、nearned premium reserves未到期責任準備金outstanding claim reserves未決賠款準備金other liabilities其他負債total liabilities負債合計equity股東權益share capital股本capital reserve資本公積surplus reserve盈余公積surplus reserve一般風險準備accumulated deficit累計虧損total equity股東權益合計total liabilities and equity負債及股東權益總計income statement for the year e

5、nded 31 december利潤表welcome精品2012local reporting currency:rmb1.operating incomenet earned premiumpremium incomeincluding： reinsurance premium incomeless ： premium ceded to reinsurerschange in unearned premium reservesinvestment income/(losses)gains/(losses) from changes in fair valueforeign exchange

6、gains/(losses)other operating income2.operating costsclaimsless ： reinsurers share of claims paidchange in insurance contract liabilitiesless ： reinsurers share of insurance contract liabilitiesexpenses for reinsurance acceptedbusiness tax and surchargesfees and commission expensesgeneral and admini

7、strative expensesless ： reinsurers share of expenses營業(yè)收入已賺保費保險業(yè)務收入其中：分保費收入減：分出保費提取未到期責任準備金投資收益公允價值變動損失匯兌收益 / （損失）其他業(yè)務收入營業(yè)支出賠付支出減：攤回賠付支出提取保險責任準備金減：轉(zhuǎn)回攤回保險責任準備金分保險費營業(yè)稅金及附加手續(xù)費及傭金支出業(yè)務及管理費減：攤回分保費用welcome精品other operating costs其他業(yè)務支出impairment losses資產(chǎn)減值損失3.operating profit/(loss)營業(yè)利潤add ： non-operating in

8、come加：營業(yè)外收入less ： non-operating expenses減：營業(yè)外支出4.profit/(loss) before income tax利潤總額less ： income tax expense減：所得稅費用5.net profit/(loss) for the year凈利潤6.other comprehensive income for the year其他綜合收益7.total comprehensive income for the year綜合收益總額cash flow statement ended 31 december 2012現(xiàn)金流量表local re

9、porting currency:rmb1.cash flows from operating activities1. 經(jīng)營活動產(chǎn)生的現(xiàn)金流量cash received from premium of direct insurance收到原保險合同保費取得的現(xiàn)金contractsnet cash received from reinsurance收到再保險業(yè)務現(xiàn)金凈額other cash received relating to operating activities收到其他與經(jīng)營活動有關的現(xiàn)金cash inflows from operating activities經(jīng)營活動現(xiàn)金流入小計

10、cash paid to claims of direct insurance contracts支付原保險合同賠付款項的現(xiàn)金net cash paid to trading financial assets支付交易性金融資產(chǎn)現(xiàn)金凈額cash paid to fees and commission payable支付手續(xù)費及傭金的現(xiàn)金welcome精品cash paid to and on behalf of employees支付給職工以及為職工支付的現(xiàn)金payments of all types of taxes支付各項稅費other cash paid relating to opera

11、ting activities支付其他與經(jīng)營活動相關的現(xiàn)金cash outflows from operating activities經(jīng)營活動現(xiàn)金流出小計net cash flows from operating activities經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額2.cash flows from investing activities2. 投資活動產(chǎn)生的現(xiàn)金流量cash received from disposal of investments收回投資收到的現(xiàn)金cash received from returns on investments取得投資收益收到的現(xiàn)金other cash rec

12、eived relating to investing activities收到的其他與投資活動有關的現(xiàn)金cash inflow from investment activities投資活動現(xiàn)金流入小計cash paid to acquire investments投資支付的現(xiàn)金cash paid to acquire fixed assets,intangible assets構建固定資產(chǎn)、 無形資產(chǎn)和其他長期& other long-term assets資產(chǎn)支付的現(xiàn)金cash outflow from investment activities投資活動現(xiàn)金流出小計net cash flo

13、ws from investing activities投資活動產(chǎn)生的現(xiàn)金流量凈額3.cash flows from financing activities3. 籌資活動產(chǎn)生的現(xiàn)金流量cash received from repurchase financial assets賣出回購金融資產(chǎn)收到的現(xiàn)金凈額cash inflow from financial activities籌資活動現(xiàn)金流入小計cash paid to repurchase financial assets賣出回購金融資產(chǎn)支付的現(xiàn)金cash outflow from financial activities籌資活動現(xiàn)金流出

14、小計net cash flows from financing activities籌資活動產(chǎn)生的現(xiàn)金流量凈額4.effect of foreing exchange rate changes on cash4. 匯率變動對現(xiàn)金及現(xiàn)金等價物的welcome精品影響額5.net increase in cash and cash equivalents5. 現(xiàn)金及現(xiàn)金等價物凈增加額plus:initial cash and cash equivalents balance加：期初現(xiàn)金及現(xiàn)金等價物余額6.the final cash and cash equivalents balance6. 期末現(xiàn)金及現(xiàn)金等價物余額statement of changes in equity for the year股東權益變動ended 31 december 2012