財務(wù)報表詞匯-中英對照

1、財務(wù)報表示例一、財務(wù)報表I. Financial Statements1合并資產(chǎn)負債表1. Con solidated Bala nee Sheet編制單位：Name of en terprise: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 equivalents520,490,528.37544,836,8416結(jié)算備付金Deposit reservation for balance拆岀資金L

2、endings 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(yīng)收票據(jù)Notes receivable51,864,545.7749,463,870.75應(yīng)收賬款A(yù)ccounts receivable238,532,267.65253,392,705.55預(yù)付款

3、項Advance to suppliers129,617,077.8654,697,420.25應(yīng)收保費Premium receivable應(yīng)收分保賬款Reinsurance accounts receivable應(yīng)收分保合同準備金Receivable reserve for reinsurance contract應(yīng)收利息Interest receivable應(yīng)收股利Dividend receivable其他應(yīng)收款Other receivables46,680,620.6227,018,836.80買入返售金融資產(chǎn)Redemptory monetary capital for sale存貨I

4、nventory254,943,973.00149,509,500.29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 loans and advances可供岀售

5、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(yīng)收款Long-term receivables長期股權(quán)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 assets114,318,486.42117,356,047.96在建工程Construction

6、 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)支岀Development expenditure商譽Goodwill541,598,069.40541,598,069.40長期待攤費用Long-term deferred expenses4,063,882.5

7、13,638,457.13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-curren t asse ts1,062,856,159.991,108,994,509.42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 borrowing215,500,000.00175,500,000.00向中央銀行借款Bo

8、rrowing 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 liabilities應(yīng)付票據(jù)Notes p

9、ayable166,266.00204,932.34應(yīng)付賬款A(yù)ccounts payable270,339,054.18258,500,394.22預(yù)收款項Advance from customers189,897,382.55164,827,779.31賣岀回購金融資產(chǎn)款Financial assets sold for repurchase應(yīng)付手續(xù)費及傭金Handling charges and commissions payable應(yīng)付職工薪酬P(guān)ayroll payable18,176,004.1619,224,841.26應(yīng)交稅費Taxes payable38,602,820.7256

10、,040,107.67應(yīng)付利息Interest payable356,666.67502,953.17應(yīng)付股利Dividend payable565,762.77565,762.77其他應(yīng)付款Other accounts payable96,896,122.5782,857,138.62應(yīng)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Receivings from vicariously

11、 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830,500,079.62758,223,909.36Total current liabilities非流動負債：Non-current liabilities:長期借款Long-term loans應(yīng)付債券Bonds payable其中：優(yōu)先股Incl.: Preferre

12、d stock永續(xù)債Perpetual capital securities長期應(yīng)付款Long-term payables長期應(yīng)付職工薪酬Long-term payroll payable專項應(yīng)付款Special accounts payable預(yù)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非流動負債合計Total non-curren

13、t liabilities6,378,937.327,319,437.32負債合計Total liabilities836,879,016.94765,543,346.68所有者權(quán)益：Owners equity:股本Capital stock499,983,108.00500,481,802.00其他權(quán)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 reserve644,603,890.25644,603,890.25減：庫存股Less: Trea

14、sury 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(fēng)險準備General risk preparation未分配利潤292,465,187.40254,438,787.61Retained earnings歸屬于母公司所有者權(quán)益合計Total owners equity attributable to parent company1

15、,392,693,017.481,354,852,435.60少數(shù)股東權(quán)益Minority stockholders interest78,713,716.6473,080,565.81所有者權(quán)益合計Total owners equity1,471,406,734.121,427,933,001.41負債和所有者權(quán)益總計Total liabilities and owners equity2,308,285,751.062,193,476,348.092、合并利潤表2. Con solidated In come Stateme nt單位：元Unit: Yuan項目Items本期發(fā)生額Curr

16、ent 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 cost173,080,892.6784,672,431.39其中：營業(yè)成本Incl.: Operating cost6

17、3,055,002.5934,682,675.22利息支岀Interest expense手續(xù)費及傭金支岀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保單紅利支岀Policyholder dividend expense分保費用Reinsurance expense營業(yè)稅金及附加Business tax and surcharges1,757,439.58771,902.54

18、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(wù)費用1,445,570.161,178,719.37Financial expenses資產(chǎn)減值損失Assets impairment loss-708,049.67403,604.69力口：公允價值變動收益(損失以”號填列)Plus: income from fair value variation (- for loss)投資收益(損失以巴”號填列)Income from investmen

19、t (- 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 ventureand 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. Operating profit (- for loss)42,891,978.881,505,625.26力口：營業(yè)外收入Plus: Non-operating revenue11,041

20、,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-wIV. Total profit (- for loss)53,910,307,960,305.512.72減：所得稅費用Less: Income tax expense12,197,565.337,

21、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 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

22、.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 comprehensive income that cant be reclassified into profit and loss1.重新計量設(shè)定受益計劃凈負債或凈資產(chǎn)的變動1. Remeasure the variation of net indebtedness or

23、net asset of defined benefit plan2.權(quán)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 cant be reclassified into profit and loss in the invested 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 be1,062,696.58129,787.96reclassified int

24、o profit and loss1. 權(quán)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 enterprise under equity method2.可供岀售金融資產(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

25、分類為可供岀售金融資產(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 and loss5.外幣財務(wù)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

26、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 income42,775,433.97838,202.95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 inco

27、me 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) 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 cont

28、rol, 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. Con solidated Cash Flow Stateme nt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、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(wù)收到的現(xiàn)金Cash receipts from sa

29、le 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 in borrowing from central bank向其他金融機構(gòu)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 origin

30、al insurance contract premium收到再保險業(yè)務(wù)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)

31、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(wù)資金凈增加額Net increase in 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(guān)的現(xiàn)金Other cash receipts relating to operating

32、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(wù)支付的現(xiàn)金Cash payments for goods acquired 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 dep

33、osits 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 interest, 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

34、,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(guān)的現(xiàn)金Other cash payments relating to operating activities67,684,678.8242,218,856.22經(jīng)營活動現(xiàn)金流岀小計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-46,5

35、88,955.08-60,530,260.98二、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 withdrawal2,880,000.001,470,000.00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, intan

36、gible 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 unit300,000.00收到其他與投資活動有關(guān)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

37、,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 a

38、cquire subsidiary and other business units支付其他與投資活動有關(guān)的現(xiàn)金Other cash payments relating to investment activities3,000,000.00投資活動現(xiàn)金流岀小計Total cash outflows from 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.

39、 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 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

40、他與籌資活動有關(guān)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(wù)支付的現(xiàn)金Cash repayments 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 dis tribu tion of dividends or profi ts or10,885,711.761,545,222.22cash payments fo

41、r interests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(guān)的現(xiàn)金Other cash payments relating to financing activities籌資活動現(xiàn)金流岀小計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 activit

42、ies30,165,288.24-1,545,222.22四、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. Net increase in cash and cash equivalents-24,346,313.24-69,392,933.97力口：期初現(xiàn)金及現(xiàn)金等價物余額Plus: Beginning balance of cash and cash equivalents544,836,841.6134

43、6,175,518.98六、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庫存現(xiàn)金Cash on Hand21002銀行存款Bank Deposit31003存放中央銀行款項銀行專用Deposit in the Central Bank41011存放同業(yè)銀行專用Due from Placements with Banks and Other Financial Inst

44、itutions51015其他貨幣資金Other Monetary Capital61021結(jié)算備付金證券專用Deposit Reservation for Balance71031存出保證金金融共用Deposit for Recognizance81051拆岀資金金融共用Lendings to Banks and Other Financial Institutions91101交易性金融資產(chǎn)Transactional Monetary Capital101111買入返售金融資產(chǎn)金融共用Redemptory Monetary Capital for Sale111121應(yīng)收票據(jù)Notes R

45、eceivable121122應(yīng)收賬款A(yù)ccounts Receivable131123預(yù)付賬款A(yù)ccounts Prepayment141131應(yīng)收股利Dividend Receivable151132應(yīng)收利息Accrued Interest Receivable161211應(yīng)收保戶儲金保險專用Receivable Deposit from the Insured171221應(yīng)收代位追償款保險專用Subrogation Receivables181222應(yīng)收分保賬款保險專用Reinsurance Accounts Receivable191223應(yīng)收分保未到期責(zé)任準備 金保險專用Receiv

46、able Deposit for Undue Duty of Reinsurance201224應(yīng)收分保保險責(zé)任準備金保險專用Receivable Deposit for Duty of Reinsurance211231其他應(yīng)收款Other Accounts Receivable221241壞賬準備Bad Debit Reserve231251貼現(xiàn)資產(chǎn)銀行專用Deposit of Capital Discounted241301貸款銀行和保險共用Loans251302貸款損失準備銀行和保險共用Loans Impairment Reserve261311代理兌付證券銀行和證券共用Vicario

47、usly Cashed Securities271321代理業(yè)務(wù)資產(chǎn)Capital in Vicarious Business281401材料采購Procurement of Materials291402在途物資Materials in Transit301403原材料Raw Materials311404材料成本差異Balance of Materials321406庫存商品Commodity Stocks331407發(fā)岀商品Goods in Transit341410商品進銷差價Difference between Purchase and Sales of Commodities351

48、411委托加工物資Materials for Consigned Processing361412包裝物及低值易耗品Wrappage and Easily Wornout Inexpensive Articles371421消耗性生物資產(chǎn)農(nóng)業(yè)專用Consumptive Biological Assets381431周轉(zhuǎn)材料建造承包商專用Revolving Materials391441貴金屬銀行專用Expensive Metals401442抵債資產(chǎn)金融共用Capital for Debt Payment411451損余物資保險專用Salvage Value Of Insured Proper

49、ties421461存貨跌價準備Reserve For Stock Depreciation431501待攤費用Unamortized Expenditures441511獨立賬戶資產(chǎn)保險專用Capital in Independent Accounts451521持有至到期投資Held-To-Maturity Investment461522持有至到期投資減值準備Reserve for Held-To-Maturity Investment Impairment471523可供岀售金融資產(chǎn)Financial Assets Available for Sale481524長期股權(quán)投資Long-

50、term Equity Investment491525長期股權(quán)投資減值準備Reserve for Long-term Equity Investment Impairment501526投資性房地產(chǎn)Investment Real Estate511531長期應(yīng)收款Long-term Accounts Receivable521541未實現(xiàn)融資收益Unrealized Financing Profits531551存岀資本保證金保險專用Deposit for Capital Recognizance541601固定資產(chǎn)Fixed Assets551602累計折舊Accumulative Dep

51、reciation561603固定資產(chǎn)減值準備Reserve for Fixed Assets Impairment571604在建工程Construction in Process581605工程物資Engineer Material591606固定資產(chǎn)清理Disposal of Fixed Assets601611融資租賃資產(chǎn)租賃專用Financial Leasing Assets611612未擔(dān)保余值租賃專用Unguaranteed Residual Value621621生產(chǎn)性生物資產(chǎn)農(nóng)業(yè)專用Productive Biological Assets631622生產(chǎn)性生物資產(chǎn)累計折舊農(nóng)業(yè)專用Accumulative Depreciation of Productive Biological Assets641623公益性生物