财务报表格词汇-中英对照

1、财务报表示例一、财务报表I. FinancialStatements1、合并资产负债表1.ConsolidatedBalanceSheet 编制单位： Nameofenterprise: 2016年03月 31日 March31,2016 单位：元Unit:Yuan项目 Items期末余额Closingbalance期初余额Beginningbalance流动资产：Currentassets:货币资金Cashandcashequivalents520,490,528.37544,836,841.61结算备付金Depositreservationforbalance拆出资金Lendingstob

2、anksandotherfinancialinstitutions以公允价值计量且其变动计入当期损益的金融资产Financialassetsmeasuredatfairvalueandchangesofwhichincludedincurrentprofitandloss衍生金融资产Derivativefinancialassets应收票据Notesreceivable51,864,545.7749,463,870.75应收账款Accountsreceivable238,532,267.65253,392,705.55预付款项Advancetosuppliers129,617,077.8654

3、,697,420.25应收保费Premiumreceivable应收分保账款Reinsuranceaccountsreceivable应收分保合同准备金Receivablereserveforreinsurancecontract应收利息Interestreceivable应收股利Dividendreceivable其他应收款Otherreceivables46,680,620.6227,018,836.80买入返售金融资产Redemptorymonetarycapitalforsale存货Inventory254,943,973.00149,509,500.29划分为持有待售的资产Class

4、ifiedasassetsheldforsale一年内到期的非流动资产Non-currentassetsmaturedwithinoneyear其他流动资产Othercurrentassets3,300,577.805,562,663.42流动资产合计Totalcurrentassets1,245,429,591.071,084,481,838.67非流动资产：Non-currentassets:发放贷款及垫款Makeloansandadvances可供出售金融资产Available-for-salefinancialassets128,324,600.00177,274,600.00持有至到

5、期投资Held-to-maturityinvestment长期应收款Long-termreceivables长期股权投资Long-termequityinvestment226,486,890.66217,239,415.19投资性房地产Investmentrealestate2,432,789.002,508,131.78固定资产Fixedassets114,318,486.42117,356,047.96在建工程Constructioninprogress5,983,161.565,983,161.56工程物资Engineermaterial固定资产清理Disposaloffixedass

6、ets生产性生物资产Productivebiologicalassets油气资产Oilandgasassets无形资产Intangibleassets32,619,234.5634,194,135.34开发支出Developmentexpenditure商誉Goodwill541,598,069.40541,598,069.40长期待摊费用Long-termdeferredexpenses4,063,882.513,638,457.13递延所得税资产Deferredincometaxassets7,029,045.889,202,491.06其他非流动资产Othernon-currentass

7、ets非流动资产合计Totalnon-currentassets1,062,856,159.991,108,994,509.42资产总计2,308,285,751.062,193,476,348.09Totalassets流动负债：Currentliabilities:短期借款Short-termborrowing215,500,000.00175,500,000.00向中央银行借款Borrowingfromcentralbank吸收存款及同业存放Depositfromcustomersandinterbank拆入资金Borrowingsfrombanksandotherfinancialin

8、stitutions以公允价值计量且其变动计入当期损益的金融负债Financialliabilitiesmeasuredatfairvalueandchangesofwhichincludedincurrentprofitandloss衍生金融负债Derivativefinancialliabilities应付票据Notespayable166,266.00204,932.34应付账款Accountspayable270,339,054.18258,500,394.22预收款项Advancefromcustomers189,897,382.55164,827,779.31卖出回购金融资产款Fi

9、nancialassetssoldforrepurchase应付手续费及佣金Handlingchargesandcommissionspayable应付职工薪酬Payrollpayable18,176,004.1619,224,841.26应交税费Taxespayable38,602,820.7256,040,107.67应付利息Interestpayable356,666.67502,953.17应付股利Dividendpayable565,762.77565,762.77其他应付款Otheraccountspayable96,896,122.5782,857,138.62应付分保账款Div

10、idendpayableforreinsurance保险合同准备金Insurancecontractreserve代理买卖证券款Receivingfromvicariouslytradedsecurities代理承销证券款Receivingsfromvicariouslysoldsecurities划分为持有待售的负债Classifiedasliabilitiesheldforsale一年内到期的非流动负债Non-currentliabilitiesmaturedwithinoneyear其他流动负债Othercurrentliabilities流动负债合计830,500,079.62758,

11、223,909.36Totalcurrentliabilities非流动负债：Non-currentliabilities:长期借款Long-termloans应付债券Bondspayable其中：优先股Incl.:Preferredstock永续债Perpetualcapitalsecurities长期应付款Long-termpayables长期应付职工薪酬Long-termpayrollpayable专项应付款Specialaccountspayable预计负债Estimatedliabilities递延收益Deferredincome1,050,000.00递延所得税负债Deferred

12、incometaxliabilities6,378,937.326,269,437.32其他非流动负债Othernon-currentliabilities非流动负债合计Totalnon-currentliabilities6,378,937.327,319,437.32负债合计Totalliabilities836,879,016.94765,543,346.68所有者权益：Owner'sequity:股本Capitalstock499,983,108.00500,481,802.00其他权益工具Otherequityinstruments其中：优先股Incl.:Preferreds

13、tock永续债Perpetualcapitalsecurities资本公积Capitalreserve644,603,890.25644,603,890.25减：库存股Less:Treasuryshare63,391,195.8263,889,889.82其他综合收益Othercomprehensiveincome1,062,696.581,248,514.49专项储备Specialreserve盈余公积Surplusreserve17,969,331.0717,969,331.07一般风险准备Generalriskpreparation未分配利润292,465,187.40254,438,7

14、87.61Retainedearnings归属于母公司所有者权益合计Totalowner'sequityattributabletoparentcompany1,392,693,017.481,354,852,435.60少数股东权益Minoritystockholder'sinterest78,713,716.6473,080,565.81所有者权益合计Totalowner'sequity1,471,406,734.121,427,933,001.41负债和所有者权益总计Totalliabilitiesandowner'sequity2,308,285,751

15、.062,193,476,348.092、合并利润表2. ConsolidatedIncomeStatement单位：元Unit:Yuan项目 Items本期发生额Currentperiod上期发生额Priorperiod一、营业总收入I.Totaloperatingincome214,629,708.2587,116,299.88其中：营业收入Incl.:Operatingincome214,629,708.2587,116,299.88利息收入Interestincome已赚保费Earnedpremium手续费及佣金收入Feeandcommissionincome二、营业总成本II.Tot

16、aloperatingcost173,080,892.6784,672,431.39其中：营业成本Incl.:Operatingcost63,055,002.5934,682,675.22利息支出Interestexpense手续费及佣金支出Feeandcommissionexpense退保金Surrendervalue赔付支出净额Netpaymentforinsuranceclaims提取保险合同准备金净额Netamountofinsurancecontractreserve保单红利支出Policyholderdividendexpense分保费用Reinsuranceexpense营业税金

17、及附加Businesstaxandsurcharges1,757,439.58771,902.54销售费用Sellingexpenses42,838,576.9819,936,292.78管理费用Administrationexpenses64,692,353.0327,699,236.79财务费用1,445,570.161,178,719.37Financialexpenses资产减值损失Assetsimpairmentloss-708,049.67403,604.69加：公允价值变动收益（损失以 “”号填列）Plus:incomefromfairvaluevariation（"-

18、"forloss）投资收益（损失以 “”号填列）Incomefrominvestment（"-"forloss）1,343,163.30-938,243.23其中：对联营企业和合营企业的投资收益Incl.:Incomefrominvestmenttojointventureandcooperativeenterprise1,343,163.30-938,243.23汇兑收益(损失以 “-”Exchangegain("-"forloss)三、营业利润（亏损以 “”号填列）III.Operatingprofit（"-"forlo

19、ss）42,891,978.881,505,625.26加：营业外收入Plus:Non-operatingrevenue11,041,287.306,455,071.37其中：非流动资产处置利得Incl.:Gainsfromdisposalofnon-currentassets减：营业外支出Less:Non-operatingexpenses22,963.46391.12其中：非流动资产处置损失Incl.:Lossondisposalofnon-currentassets四、利润总额（亏损总额以 “”IV.Totalprofit（"-"forloss）53,910,30 7

20、,960,305.512.72减：所得税费用Less:Incometaxexpense12,197,565.337,251,890.52五、净利润（净亏损以 “”号填列）V.Netprofit（"-"forloss）41,712,737.39708,414.99归属于母公司所有者的净利润Netprofitattributedtoparentcompanyowners38,026,399.791,724,034.89少数股东损益Minorityinterestincome3,686,337.60-1,015,619.90六、其他综合收益的税后净额VI.Netamountofo

21、thercomprehensiveincomeaftertax1,062,696.58129,787.96归属母公司所有者的其他综合收益的税后净额Netamountofothercomprehensiveincomeaftertaxattributedtoparentcompanyowners1,062,696.58129,787.96(一)以后不能重分类进损益的其他综合收益(I)Othercomprehensiveincomethatcan'tbereclassifiedintoprofitandloss1.重新计量设定受益计划净负债或净资产的变 动1.Remeasurethevar

22、iationofnetindebtednessornetassetofdefinedbenefitplan2.权益法下在被投资单位不能重分类进损益的 其他综合收益中享有的份额2.Shareinothercomprehensiveincomethatcan't bereclassifiedintoprofitandlossintheinvestedent erpriseunderequitymethod（二）以后将重分类进损益的其他综合收益1,062,696.58129,787.96(II)Othercomprehensiveincomethatwillbereclassifiedin

23、toprofitandloss1.权益法下在被投资单位以后将重分类进损益 的其他综合收益中享有的份额2.Shareinothercomprehensiveincomethatwillbe reclassifiedintoprofitandlossintheinvestedenter priseunderequitymethod2.可供出售金融资产公允价值变动损益2.Changesinfairvaluethroughprofitandlossofavailable-for-salefinancialassets3.持有至到期投资重分类为可供出售金融资产 损益3.Held-to- maturity

24、investmentreclassifiedintoavailable-for- salefinancialassets4.现金流量套期损益的有效部分4.Effectivepartofcash-flowhedgeprofitandloss5.外币财务报表折算差额5.Balancearisingfromthetranslationofforeigncurrencyfinancialstatements1,062,696.58129,787.966.其他6.Others归属于少数股东的其他综合收益的税后净额Netamountofothercomprehensiveincomeaftertaxatt

25、ributedtominorityshareholders七、综合收益总额VII.Totalcomprehensiveincome42,775,433.97838,202.95归属于母公司所有者的综合收益总额Totalcomprehensiveincomeattributedtoparentcompan yowners39,089,096.371,853,822.85归属于少数股东的综合收益总额Totalcomprehensiveincomeattributedtominorityshare holders3,686,337.60-1,015,619.90八、每股收益：VIII.Earning

26、spershare:(一)基本每股收益(I)Basicearningspershare0.07610.0034(二)稀释每股收益(II)Dilutedearningspershare0.07610.0034本期发生同一控制下企业合并的，被合并方在合并前实现的净利润为： 0.00 元，上期被合并方实现的净利润为： 0.00元。3、合并现金流量表3. ConsolidatedCashFlowStatement单位：元Unit:Yuan项目 Items本期发生额Currentperiod上期发生额Priorperiod一、经营活动产生的现金流量：I.Cashflowsarisingfromopera

27、tingactivities:销售商品、提供劳务收到的现金Cashreceiptsfromsaleofgoodsandrenderingofservices280,994,340.19111,849,965.13客户存款和同业存放款项净增加额Netincreaseindepositfromcustomersandinterbank向中央银行借款净增加额Netincreaseinborrowingfromcentralbank向其他金融机构拆入资金净增加额Netincreaseinborrowingsfromotherfinancialinstitutions收到原保险合同保费取得的现金Cash

28、receiptsfromoriginalinsurancecontractpremium收到再保险业务现金净额Netcashreceiptsfromreinsurancebusiness保户储金及投资款净增加额Netincreaseofinsureddepositandinvestment处置以公允价值计量且其变动计入当期损益的金融资 产净增加额Netincreaseindisposaloffinancialassetsmeasuredatfair valueandchangesofwhichincludedincurrentprofitandlo ss收取利息、手续费及佣金的现金Cashre

29、ceiptsfrominterest,feeandcommission拆入资金净增加额Netincreaseinborrowingsfrombanksandotherfinancialinstitutions回购业务资金净增加额Netincreaseinrepurchasebusinessfunds收到的税费返还Cashreceiptsfromtaxrefunds9,883,556.216,388,503.35收到其他与经营活动有关的现金Othercashreceiptsrelatingtooperatingactivities85,784,307.698,633,806.22经营活动现金流入

30、小计Totalcashinflowsfromoperatingactivities376,662,204.09126,872,274.70购买商品、接受劳务支付的现金Cashpaymentsforgoodsacquiredandservicesreceived239,736,598.4385,776,276.41客户贷款及垫款净增加额Netincreaseincustomerloansandadvances存放中央银行和同业款项净增加额Netincreaseofdepositsincentralbankandotherfinanciali nstitutions支付原保险合同赔付款项的现金Ca

31、shpaymentsfororiginalinsurancecontractclaims支付利息、手续费及佣金的现金Cashpaymentsforinterest,feeandcommission支付保单红利的现金Cashpaymentforpolicyholderdividend支付给职工以及为职工支付的现金Cashpaymentstoandonbehalfofemployees66,078,220.5632,050,797.34支付的各项税费Cashpaymentsfortaxes49,751,661.3627,356,605.71支付其他与经营活动有关的现金Othercashpaymen

32、tsrelatingtooperatingactivities67,684,678.8242,218,856.22经营活动现金流出小计Totalcashoutflowsfromoperatingactivities423,251,159.17187,402,535.68经营活动产生的现金流量净额Netcashflowsfromoperatingactivities-46,588,955.08-60,530,260.98二、投资活动产生的现金流量：II.Cashflowsarisingfrominvestmentactivities:收回投资收到的现金Cashreceiptsfrominvest

33、mentwithdrawal2,880,000.001,470,000.00取得投资收益收到的现金Cashreceiptsfromreturnoninvestments287,833.64处置固定资产、无形资产和其他长期资产收回的现金 净额Netcashreceiptsfromdisposaloffixedassets,intangiblea ssetsandotherlong-termassets22,770.9621,834.00处置子公司及其他营业单位收到的现金净额Netcashreceiptsfromdisposalofsubsidiaryoranyotherb usinessunit

34、300,000.00收到其他与投资活动有关的现金Othercashreceiptsrelatingtoinvestmentactivities14,936.99100,000.00投资活动现金流入小计Totalcashinflowsfrominvestmentactivities3,205,541.591,891,834.00购建固定资产、无形资产和其他长期资产支付的现金Cashpaymentstoacquirefixedassets,intangibleassetsandotherlong-termassets1,314,811.025,968,544.15投资支付的现金Cashpaymen

35、tstoacquireinvestments9,650,000.00335,613.25质押贷款净增加额Netincreaseofhypothecatedloan取得子公司及其他营业单位支付的现金净额Netcashpaymentstoacquiresubsidiaryandotherbusine ssunits支付其他与投资活动有关的现金Othercashpaymentsrelatingtoinvestmentactivities3,000,000.00投资活动现金流出小计Totalcashoutflowsfrominvestmentactivities10,964,811.029,304,1

36、57.40投资活动产生的现金流量净额Netcashflowsfrominvestmentactivities-7,759,269.43-7,412,323.40三、筹资活动产生的现金流量：III.Cashflowsarisingfromfinancingactivities:吸收投资收到的现金Cashreceiptsfrominvestmentsbyothers1,051,000.00其中：子公司吸收少数股东投资收到的现金Incl.:Cashreceiptsfromsubsidiaryinvestmentsfromminorityshareholders取得借款收到的现金Cashreceipt

37、sfromborrowings49,900,000.00发行债券收到的现金Cashreceiptsfromissuanceofbonds收到其他与筹资活动有关的现金Othercashreceiptsrelatingtofinancingactivities筹资活动现金流入小计Totalcashinflowsfromfinancingactivities50,951,000.00偿还债务支付的现金Cashrepaymentsofamountsborrowed9,900,000.00分配股利、利润或偿付利息支付的现金Cashpaidfordistributionofdividendsorprofi

38、ts,orcashpay mentsforinterests10,885,711.761,545,222.22其中：子公司支付给少数股东的股利、利润Incl.:Dividendsandprofitspaidtominoritystockholdersfro msubsidiary支付其他与筹资活动有关的现金Othercashpaymentsrelatingtofinancingactivities筹资活动现金流出小计Totalcashoutflowsfromfinancingactivities20,785,711.761,545,222.22筹资活动产生的现金流量净额Netcashflows

39、fromfinancingactivities30,165,288.24-1,545,222.22四、汇率变动对现金及现金等价物的影响IV.Effectofexchangeratechangesoncashandcashequivalen ts-163,376.9794,872.63五、现金及现金等价物净增加额V.Netincreaseincashandcashequivalents-24,346,313.24-69,392,933.97加：期初现金及现金等价物余额Plus:Beginningbalanceofcashandcashequivalents544,836,841.61346,17

40、5,518.98六、期末现金及现金等价物余额V.Closingbalanceofcashandcashequivalents520,490,528.37276,782,585.01会计科目中英文对照（北京市审计局发布）顺序 号编号会计科目名称适用范围英文表达法一、资产类11001库存现金CashonHand21002银行存款BankDeposit31003存放中央银行款项银行专用DepositintheCentralBank41011存放同业银行专用DuefromPlacementswithBanksandOtherFinancialInstitutions51015其他货币资金OtherMo

41、netaryCapital61021结算备付金证券专用DepositReservationforBalance71031存出保证金金融共用DepositforRecognizance81051拆出资金金融共用LendingstoBanksandOtherFinancialInstitutions91101交易性金融资产TransactionalMonetaryCapital101111买入返售金融资产金融共用RedemptoryMonetaryCapitalforSale111121应收票据NotesReceivable121122应收账款AccountsReceivable131123预付账

42、款AccountsPrepayment141131应收股利DividendReceivable151132应收利息AccruedInterestReceivable161211应收保户储金保险专用ReceivableDepositfromtheInsured171221应收代位追偿款保险专用SubrogationReceivables181222应收分保账款保险专用ReinsuranceAccountsReceivable191223应收分保未到期责任准备金保险专用ReceivableDepositforUndueDutyofReinsurance201224应收分保保险责任准备金保险专用Re

43、ceivableDepositforDutyofReinsurance211231其他应收款OtherAccountsReceivable221241坏账准备BadDebitReserve231251贴现资产银行专用DepositofCapitalDiscounted241301贷款银行和保险共用Loans251302贷款损失准备银行和保险共用LoansImpairmentReserve261311代理兑付证券银行和证券共用VicariouslyCashedSecurities271321代理业务资产CapitalinVicariousBusiness281401材料采购Procurement

44、ofMaterials291402在途物资MaterialsinTransit301403原材料RawMaterials311404材料成本差异BalanceofMaterials321406库存商品CommodityStocks331407发出商品GoodsinTransit341410商品进销差价DifferencebetweenPurchaseandSalesofCommodities351411委托加工物资MaterialsforConsignedProcessing361412包装物及低值易耗品WrappageandEasilyWornoutInexpensiveArticles37

45、1421消耗性生物资产农业专用ConsumptiveBiologicalAssets381431周转材料建造承包商专用RevolvingMaterials391441贵金属银行专用ExpensiveMetals401442抵债资产金融共用CapitalforDebtPayment411451损余物资保险专用SalvageValueOfInsuredProperties421461存货跌价准备ReserveForStockDepreciation431501待摊费用UnamortizedExpenditures441511独立账户资产保险专用CapitalinIndependentAccount

46、s451521持有至到期投资Held-To-MaturityInvestment461522持有至到期投资减值准备ReserveforHeld-To-MaturityInvestmentImpairment471523可供出售金融资产FinancialAssetsAvailableforSale481524长期股权投资Long-termEquityInvestment491525长期股权投资减值准备ReserveforLong-termEquityInvestmentImpairment501526投资性房地产InvestmentRealEstate511531长期应收款Long-termAc

47、countsReceivable521541未实现融资收益UnrealizedFinancingProfits531551存出资本保证金保险专用DepositforCapitalRecognizance541601固定资产FixedAssets551602累计折旧AccumulativeDepreciation561603固定资产减值准备ReserveforFixedAssetsImpairment571604在建工程ConstructioninProcess581605工程物资EngineerMaterial591606固定资产清理DisposalofFixedAssets601611融资租

48、赁资产租赁专用FinancialLeasingAssets611612未担保余值租赁专用UnguaranteedResidualValue621621生产性生物资产农业专用ProductiveBiologicalAssets631622生产性生物资产累计折旧农业专用AccumulativeDepreciationofProductiveBiologicalAssets641623公益性生物资产农业专用BiologicalAssetsforCommonweal651631油气资产石油天然气开采专 用OilandGasAssets661632累计折耗石油天然气开采专 用AccumulatedDep

49、letion671701无形资产IntangibleAssets681702累计摊销AccumulatedAmortization691703无形资产减值准备ReserveforIntangibleAssetsImpairment701711商誉BusinessReputation711801长期待摊费用Long-termDeferredExpenses721811递延所得税资产DeferredIncomeTaxAssets731901待处理财产损溢UnsettledAssetsProfitandLoss二、负债类742001短期借款Short-termBorrowings752002存入保证

50、金金融共用DepositReceivedforRecognizance762003拆入资金金融共用BorrowingsfromBanksandOtherFinancialInstitutions772004向中央银行借款银行专用BorrowingsfromtheCentralBank782011同业存放银行专用DuetoPlacementswithBanksandOtherFinancialInstitutions792012吸收存款银行专用SavingsAbsorption802021贴现负债银行专用LiabilitiesofCapitalDiscounted812101交易性金融负债TransactionalMoneytaryLiabilities822111卖出回购金融资产款金融共用FinancialAssetsSoldforRepurchase832201应付票据NotesPayable842202应付账款AccountsPayable852205预收账款AccountsReceivedinAdvance862211应付职工薪酬PayrollPayable872221应交税费TaxPayable