會計合并報表(中英俄版)

1、會計合并報表（中英俄版），文央文俄文融資產(chǎn)負債表一CONSOLIDATED BALANCE SHEET"動資產(chǎn) 慳幣資金CURRENT ASSETSCash and bank3易性金融資產(chǎn) 衍生金融資產(chǎn)Financial assets at fair value through profit or loss Derivative financial assets,收票據(jù) 卜攵賬款Notes receivableAccounts receivable慳收款項融資預(yù)付款項Prepayments其他應(yīng)收款一Other receivables小貨Inventories其中：原材料Includ

2、ing: Raw materials車存商品（廠成品）B同資產(chǎn)Merchandise inventories(finished goods)Contract assets,有待售資產(chǎn)一年內(nèi)到期的非流動資產(chǎn)Held-for-sale assetsCurrent portion of non-current assets“他流動資產(chǎn)'項動資產(chǎn)合計Other current assetsTOTAL CURRENT ASSETS*流動資產(chǎn)：'仗權(quán)投資NON-CURRENT ASSETSDebt investments*他債權(quán)投資Other debt investments5期應(yīng)收款1L

3、ong-term receivables長期股權(quán)投資Long-term equity investments卜他權(quán)益工具投資一心他非流動金融資產(chǎn)Other equity instrumentsOther non-current financial assetsN資性房地產(chǎn) 固定資產(chǎn)Investment propertyFixed assets在建工程生產(chǎn)性生物資產(chǎn)Construction in progress Bearer biological assets:由氣資產(chǎn)“用權(quán)資產(chǎn)Oil and gas assets無形資產(chǎn)Intangible assets"發(fā)支出Developmen

4、t disbursements“譽Goodwillk期待攤費用也延所得稅資產(chǎn)Long-term deferred expensesDeferred tax assetsM他非流動資產(chǎn) 其中：特準儲備物資Other non-current assetsIncluding: authorised reserve material“流動資產(chǎn)合計 資產(chǎn)總計TOTAL NON-CURRENT ASSETSTOTAL ASSETS流動負債：M期借款_CURRENT LIABILITIESShort-term borrowings,易性金融負債 州生金融負債Financial liabilities at

5、fair value through profit and lossDerivative liabilities“付票據(jù)，付賬款Notes payableAccounts payableX收款項Advances from customers合同負債Contract liabilities應(yīng)付職工薪酬Employee benefits payable“交稅費-”他應(yīng)付款Taxes and surcharges payableOther payablesH有待售負債年內(nèi)到期的非流動負債Held-for-sale liabilitiesCurrent portion of non-current l

6、iabilities“他流動負債 加動負債合計Other current liabilitiesTOTAL CURRENT LIABILITIES任流動負債： &期借款NON-CURRENT LIABILITIESLong-term borrowings應(yīng)付債券Bonds payable”中：優(yōu)先股Preferred stock，續(xù)債 一Perpetual debt，且賃負債，期應(yīng)付款Long-term payablek期應(yīng)付職工薪酬 迎計負債Long-term employee benefits payable Provisions遞延收益遞延所得稅負債Deferred income

7、Deferred tax liability他非流動負債4中：特準儲備基金Other non-current liabilitiesIncluding: authorized reserve fund心流動負債合計TOTAL NON-CURRENT LIABILITIES負債合計TOTAL LIABILITIES方有者權(quán)益（或股東權(quán)益）：EQUITY實收資本（或股本）Paid-in capital其他權(quán)益工具Other equity instruments其中：優(yōu)先股 歸續(xù)債Preferred stockPerpetual debt卜本公積回庫存股Capital reserveLess: Tr

8、easury shares卜他綜合收益一項儲備Other comprehensive incomeSpecialized reserves盈余公積Surplus reserves未分配利潤Retained earnings歸屬于母公司所有者權(quán)益合計_Equity attributable to parent company少數(shù)股東權(quán)益Minority interests方有者權(quán)益（或股東權(quán)益）合計TOTAL EQUITY債及所有者權(quán)益合計卜并利潤表卜、營業(yè)總收入_TOTAL LIABILITIES AND EQUITYCONSOLIDATED INCOME STATEMENTI. REVENU

9、E其中：營業(yè)收入利息收入Including: operating revenueInterest income已賺保費Premiums earned手續(xù)費及傭金收入Fees and commissions income、營業(yè)總成本II. TOTAL COST4中：營業(yè)成本一利息支出Including: operating cost Interest expenses手續(xù)費及傭金支出退保金Fees and commissions expenseCash surrender amount賠付支出凈額Net expenses of claim settlement提取保險責任準備金凈額Net pro

10、visions for insurance contract reserves保單紅利支出Policy dividend expenses分保費用Reinsurance expenses四金及附加Taxes and surcharges肖售費用Selling expenses管理費用Administrative expenses研發(fā)費用Research and development expenses財務(wù)費用Financial expenses“中：利息費用 叼息收入Including: Interest expensesInterest income何：其他收益 ，資收益Other inco

11、meInvestment income“中：對聯(lián)營企業(yè)和合營企業(yè)的投資 1攵益Including:investment income from associates and joint ventures“攤余成本計量的金融資產(chǎn)終止確認攵益匯兌收益Gain on foreign exchange:爭敞口套期收益-個允價值變動收益Net exposure to hedging gains Gain from fair-value changes1 言用減值損失一產(chǎn)減值損失Credit lossesImpairment on assets1產(chǎn)處置收益 、營業(yè)利潤Proceeds from asset

12、 disposalIII. OPERATING PROFITpH:營業(yè)外收入 U：營業(yè)外支出Add: Non-operating income Less: Non-operating expenses西、利潤總額IV. PROFIT BEFORE TAX減：所得稅費用Less: Income tax expenses“、凈利潤V. NET PROFIT（一）按經(jīng)營持續(xù)性分類(I) By going concern basis持續(xù)經(jīng)營凈利潤Continuous operating profit and loss"止經(jīng)營凈利潤（二）按所有權(quán)歸屬分類Termination of the b

13、usiness profit and loss (II) By ownership屬于母公司股東的凈利潤 少數(shù)股東損益Net profit attributable to parent company Profit/loss attributable to minority share-holders六、其他綜合收益的稅后凈額（-）歸屬于母公司所有者的其他綜VI. OTHER COMPREHENSIVE INCOME AFTER TAX(I) Other comprehensive income after tax attributable to parent company合收益的稅后凈額1

14、.不能重分類進損益的其他綜合收益Comprehensive income not to be reclassified as profit or loss向計量設(shè)定受益計劃變動額，益法下不能轉(zhuǎn)損益的其他綜合收益Changes in remeasured defined benefit obligationsShare of other comprehensive income of an associate,他權(quán)益工具投資公允價值變動Net gain on equity instruments at fair value through other comprehensive income小業(yè)

15、自身信用風險公允價值變動Fair value changes in enterprise's own credit risk2.將重分類進損益的其他綜合收益Other comprehensive income to be reclassified as profit or loss,益法卜可轉(zhuǎn)損益的其他綜合收益 （他債權(quán)投資公允價值變動Share of other comprehensive income of an associateNet gain on debt instruments at fair value through other comprehensive incom

16、e金融資產(chǎn)重分類計入其他綜合收益的，額The amount of financial assets reclassified into other comprehensive income其他債權(quán)投資信用減值準備Other debt investment credit impairment provision現(xiàn)金流量套期儲備Cash flow hedging reserve外而財務(wù)報表折算差額Currency translation reserve（二）歸屬于少數(shù)股東的其他綜合收 工的稅后凈額(II) Other comprehensive income after tax attributa

17、ble to minority share-holders七、綜合收益總額VII. TOTAL COMPREHENSIVE INCOME“屬于母公司所有者的綜合收益總額Total comprehensive income attributable to parent company“屬于少數(shù)股東的綜合收益總額Total comprehensive income attributable to minority share-holders入、每股收益：VIII. EARNINGS PER SHARE番本每股收益Basic earnings per share濟釋每股收益Diluted earni

18、ngs per share，并現(xiàn)金流量表CONSOLIDATED CASH FLOW STATEMENT；、經(jīng)營活動產(chǎn)生的現(xiàn)金流量： 銷售商品、提供勞務(wù)收到的現(xiàn)金I. CASH FLOWS FROM OPERATING ACTIVITIES:Cash received from sales and services客戶存款和同業(yè)存放款項凈增加額向中央銀行借款凈增加額向其他金融機構(gòu)拆入資金凈增加額收到原保險合同保費取得的現(xiàn)金Net increase in deposits and placements from financial institutionsNet increase in due

19、to central banksNet increase in placement from financial institutions Cash received from premiums of original insurance contracts收到再保險業(yè)務(wù)現(xiàn)金凈額保戶儲金及投資款凈增加額Net amount of reinsurance businessNet increase in insured's deposits and investments處置以公允價值計量且其變動計入 當期損益的金額資產(chǎn)凈增加額Net increase in disposal of fin

20、ancial assets at fair value through profit and loss收取利息、手續(xù)費及傭金的現(xiàn)金Cash received from interests,fees and commissions拆入資金凈增加額Net increase of placement from banks and other financial institutions回購業(yè)務(wù)資金凈增加額Net increase in repurchasing攵到的稅費返還Taxes and surcharges refunds收到其他與經(jīng)營活動有關(guān)的現(xiàn)金“營活動現(xiàn)金流入小計Other cash r

21、eceipts related to operating activities SUB-TOTAL CASH INFLOWS FROM OPERATING ACTIVITIES-購買商品、接收勞務(wù)支付的現(xiàn)金Cash paid for goods and services客戶貸款及墊款凈增加額Net increase in loans and advances存放中央銀行和同業(yè)款項凈增加額Net increase in deposits with central banks and other financial institutions支付原保險合同賠付款項的現(xiàn)金支付利息、手續(xù)費及傭金的現(xiàn)金C

22、ash paid for claim settlements on original insurance contractsCash paid for interest,fees and commissions J支付保單紅利的現(xiàn)金卜付給職工以及為職工支付的現(xiàn)金Cash paid for policy dividendsCash paid to and for employees%付的各項稅費Taxes and surcharges cash payments支付其他與經(jīng)營活動有關(guān)的現(xiàn)金Other cash payments related to operating activities“營活

23、動現(xiàn)金流出小計空營活動產(chǎn)生的現(xiàn)金流量凈額SUB-TOTAL CASH OUTFLOWS FROM OPERATINGACTIVITIESNET CASH FLOWS FROM OPERATING ACTIVITIESJ、投資活動產(chǎn)生的現(xiàn)金流量： 1攵回投資收到的現(xiàn)金II. CASH FLOWS FROM INVESTING ACTIVITIES:Cash received from withdraw of investments，得投資收益收到的現(xiàn)金Cash received from investment income“置固定資產(chǎn)、無形資產(chǎn)和其他長期 卜產(chǎn)所收回的現(xiàn)金凈額Net cash r

24、eceived from disposal of fixed assets,intangible assets and other long-term assets找置子公司及其他營業(yè)單位收回的現(xiàn) 金凈額Net cash received from disposal of subsidiaries and other business units1攵到其他與投資活動有關(guān)的現(xiàn)金 ,資活動現(xiàn)金流入小計Other cash receipts related to investing activitiesSUB-TOTAL CASH INFLOWS FROM INVESTING ACTIVITIES購

25、建固定資產(chǎn)、無形資產(chǎn)和其他長期 資產(chǎn)所支付的現(xiàn)金Cash paid for fixed assets,intangible assets and other long-term assets卜資支付的現(xiàn)金一質(zhì)押貸款凈增加額Cash payments for investments Net increase in pledged loans取得子公司及其他營業(yè)單位支付的現(xiàn) 卜凈額Net cash paid for acquiring subsidiaries and other business units卜付其他與投資活動有關(guān)的現(xiàn)金 卜資活動現(xiàn)金流出小計Other cash payments

26、related to investing activitiesSUB-TOTAL CASH OUTFLOWS FROM INVESTING ACTIVITIES- -必資活動產(chǎn)生的現(xiàn)金流量凈額 三、籌資活動產(chǎn)生的現(xiàn)金流量：NET CASH FLOWS FROM INVESTING ACTIVITIESIII. CASH FLOWS FROM FINANCING ACTIVITIES:,收投資收到的現(xiàn)金“中：子公司吸收少數(shù)股東投資收到的現(xiàn)金Cash received from investments by othersIncluding:cash received by subsidiaries

27、 from minority shareholders' investments取得借款所收到的現(xiàn)金Cash received from borrowings發(fā)行債券收到的現(xiàn)金Cash received from bond issues攵到其他與籌資活動有關(guān)的現(xiàn)金Other cash receipts related to other financing activities卜資活動現(xiàn)金流入小計 嘗還債務(wù)所支付的現(xiàn)金SUB-TOTAL CASH INFLOWS FROM FINANCINGACTIVITIESCash repayments for debts分配股利、利潤或償付利息所支

28、付的 見金Cash payments for distribution of dividends, profit and interest expenses其中：子公司支付給少數(shù)股東的股利、 口潤Including:dividends or profit paid by subsidiaries to minority shareholders反付其他與籌資活動有關(guān)的現(xiàn)金Other cash payments related to financing activities，資活動現(xiàn)金流出小計SUB-TOTAL CASH OUTFLOWS FROM FINANCING ACTIVITIES籌資活

29、動產(chǎn)生的現(xiàn)金流量凈額NET CASH FLOWS FROM FINANCING ACTIVITIES四、匯率變動對現(xiàn)金及現(xiàn)金等價物的 影響IV. EFFECT OF FOREIGN EXCHANGE RATE CHANG ON CASH AND CASH EQUIVALENTSES五、現(xiàn)金及現(xiàn)金等價物凈增加額 k期初現(xiàn)金及現(xiàn)金等價物余額V. NET INCREASE IN CASH AND CASH EQUIVALENTAdd: Beginning balance of cash and cash equivalentsS卜、期末現(xiàn)金及現(xiàn)金等價物余額VI. ENDING BALANCE OF

30、CASH AND CASH EQUIVALENTSQ并所有者權(quán)益變動表CONSOLIDATED STATEMENT OF CHANGES IN SHAREHOLDER S EQUITY:、上年年末余額 k會計政策變更I. ENDING BALANCE OF LAST YEARAdd: Increase/decrease due to changes in accounting policies前期差錯更正Increase/decrease due to corrections of errors in Prior Period其他Others二、本年年初余額II. BEGINNING BALA

31、NCE OF CURRENT YEAR三、本年增減變動金額III. INCREASE/DECREASE FOR CURRENT YEAR（一）綜合收益總額（二）所有者投入和減少資本(I) Total comprehensive income(II) Owners ' contributions and withdrawals of capital1 .所有者投入的普通股2 .其他權(quán)益工具持有者投入資本1. Common stock contributed by owners2. Capital contributed by other equity instruments holder

32、s3 .股份支付計入所有者權(quán)益的金額4 .其他3. Share-based payment recorded in owner's equity4. Others（三）專項儲備提取和使用1.提取專項儲備(III) Accrual and utilization of specialized reserve1. Accrual of specialized reserve2.使用專項儲備 （四）利潤分配2. Utilization of specialized reserve (IV) Profits distribution1.提取盈余公積1. Appropriation of sur

33、plus reserve其中：法定公積金Including: Statutory surplus reserves作意公積金Discretionary surplus reserve#儲備基金#企業(yè)發(fā)展基金Reserve fundCorporate development fund#利潤歸還投資2.提取一般風險準備Return of investment2. Accrual of general risk reserve3 .對所有者（或股東）的分配4 .其他3. Distribution to owners / shareholders4. Others（五）所有者權(quán)益內(nèi)部結(jié)轉(zhuǎn)_(V) Tr

34、ansfers within owner's equity1 .資本公積轉(zhuǎn)增資本（或股本）2 .盈余公積轉(zhuǎn)增資本（或股本）1. Capital reserve transferred to paid-in capital2. Surplus reserve transferred to paid-in capital3.盈余公積彌補虧損3. Recover of loss by surplus reserve4.結(jié)轉(zhuǎn)重新計量設(shè)定受益計劃凈負債 或凈資產(chǎn)所產(chǎn)生的變動4. Defined benefit plan changes carried forward to retained earnings5.其他5. Others四、本年年末余額IV. ENDING BALANCE OF CU