财务报表中英文对照

1、精选优质文档-倾情为你奉上Balance sheet as at 31 December 2012资产负债表Local Reporting Currency:RMBAssets资产Cash at bank and on hand货币资金Interest receivables应收利息Financial assets held for trading交易性金融资产Financial assets held under resale agreements买入返售金融资产Premium receivables应收保费Due from reinsurers应收分保账款Reinsurance unear

2、ned premium reserves应收分保未到期责任准备金Reinsurance outstanding claim reserves应收分保未决赔偿准备金Term deposits定期存款Available-for-sale securities可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investments应收款项内投资Long-term equity investments长期股权投资Statutory deposits存出资本保证金Fixed assets固定资产Construction

3、in progress 在建工程Intangible assets无形资产Other assets其他资产Other assets资产总计Liabilities负债Financial Assets sold for repurchase卖出回购金融资产Premium received in advance预收保费Fees and commission payable 应付手续费及佣金Due to reinsurers应付分保账款Employee benefits payable应付职工薪酬Taxes payable应交税费Interest payable应付利息Claims payable 应

4、付赔付款Unearned premium reserves未到期责任准备金Outstanding claim reserves未决赔款准备金Other liabilities其他负债Total liabilities负债合计Equity股东权益Share capital股本Capital reserve资本公积Surplus reserve盈余公积Surplus reserve一般风险准备Accumulated deficit累计亏损Total equity股东权益合计Total liabilities and equity负债及股东权益总计Income statement for the y

5、ear ended 31 December 2012利润表Local Reporting Currency:RMB1.Operating income营业收入Net earned premium已赚保费Premium income 保险业务收入Including：Reinsurance premium income其中：分保费收入Less：Premium ceded to reinsurers减：分出保费Change in unearned premium reserves 提取未到期责任准备金Investment income/(losses)投资收益Gains/(losses) from

6、changes in fair value公允价值变动损失Foreign exchange gains/(losses)汇兑收益/（损失）Other operating income 其他业务收入2.Operating costs营业支出Claims赔付支出Less：Reinsurers share of claims paid减：摊回赔付支出Change in insurance contract liabilities提取保险责任准备金Less：Reinsurers share of insurance contract liabilities减：转回摊回保险责任准备金Expenses f

7、or reinsurance accepted分保险费Business tax and surcharges营业税金及附加Fees and commission expenses手续费及佣金支出General and administrative expenses业务及管理费Less：Reinsurers share of expenses减：摊回分保费用Other operating costs其他业务支出Impairment losses 资产减值损失3.Operating profit/(loss) 营业利润Add：Non-operating income加：营业外收入Less：Non-

8、operating expenses减：营业外支出4.Profit/(loss) before income tax利润总额Less：Income tax expense减：所得税费用5.Net profit/(loss) for the year净利润6.Other comprehensive income for the year其他综合收益7.Total comprehensive income for the year综合收益总额Cash flow statement ended 31 December 2012现金流量表Local Reporting Currency:RMB1.Ca

9、sh flows from operating activities1.经营活动产生的现金流量Cash received from premium of direct insurance contracts收到原保险合同保费取得的现金Net cash received from reinsurance收到再保险业务现金净额Other cash received relating to operating activities收到其他与经营活动有关的现金 Cash inflows from ope

10、rating activities经营活动现金流入小计Cash paid to claims of direct insurance contracts支付原保险合同赔付款项的现金Net cash paid to trading financial assets支付交易性金融资产现金净额Cash paid to fees and commission payable支付手续费及佣金的现金Cash paid to and on behalf of employees 

11、支付给职工以及为职工支付的现金Payments of all types of taxes支付各项税费Other cash paid relating to operating activities支付其他与经营活动相关的现金Cash outflows from operating activities经营活动现金流出小计Net cash flows from operating activities经营活动产生的现金流量净额2.Cas

12、h flows from investing activities2.投资活动产生的现金流量Cash received from disposal of investments收回投资收到的现金Cash received from returns on investments 取得投资收益收到的现金Other cash received relating to investing activities收到的其他与投资

13、活动有关的现金 Cash inflow from investment activities投资活动现金流入小计Cash paid to acquire investments投资支付的现金Cash paid to acquire fixed assets,intangible assets & other long-term assets 构建固定资产、无形资产和其他长期资产支付的现金 Cash outflow from investm

14、ent activities投资活动现金流出小计Net cash flows from investing activities投资活动产生的现金流量净额3.Cash flows from financing activities3.筹资活动产生的现金流量Cash received from repurchase financial Assets卖出回购金融资产收到的现金净额Cash inflow from financial activities筹资活动现金流入小计Cash paid to r

15、epurchase financial Assets卖出回购金融资产支付的现金Cash outflow from financial activities筹资活动现金流出小计Net cash flows from financing activities 筹资活动产生的现金流量净额4.Effect of foreing exchange rate changes on cash4.汇率变动对现金及现金等价物的影响额5.Net increase in cash and cash equivalents5.现金及现金等价物净增加额Plus:Initial cash and cash equivalents balance加：期初现金及现金等价物余额6.The final cash and cash equivalents balance6.期末现金及现金等价物余额Statement of changes in equity for the year ended 31 Decemb