财务报表词汇-中英对照

PAGEPAGE15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Lendingstobanksandotherfinancialinstitutions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。8654,697，420。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Classifiedasassetsheldforsale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Disposaloffixedassets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-currentassets非流动资产合计Totalnon-currentassets1，062，856，159.991,108,994，509。42资产总计Totalassets2,308，285，751.062,193，476，348.09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Borrowingsfrombanksandotherfinancialinstitutions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Financialassetssoldforrepurchase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Dividendpayableforreinsurance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Totalcurrentliabilities830,500,079.62758,223，909。36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Deferredincometaxliabilities6,378，937。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.:Preferredstock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Retainedearnings292,465，187.40254，438，787.61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。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。Totaloperatingcost173，080,892.6784,672,431。39其中：营业成本Incl。:Operatingcost63,055,002.5934，682,675.22利息支出Interestexpense号填列）号填列）手续费及佣金支出号填列）号填列）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Financialexpenses1，445,570.161，178，719。37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（"—”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（”-"forloss）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)53,910，302。727,960,305。51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.Netamountofothercomprehensiveincomeaftertax1，062,696.58129,787。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.Remeasurethevariationofnetindebtednessornetassetofdefinedbenefitplan2。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'tbereclassifiedintoprofitandlossintheinvestedenterpriseunderequitymethod（二）以后将重分类进损益的其他综合收益(II)Othercomprehensiveincomethatwillbereclassifiedintoprofitandloss1，062,696.58129,787。961。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.Shareinothercomprehensiveincomethatwillbereclassifiedintoprofitandlossintheinvestedenterpriseunderequitymethod2.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—maturityinvestmentreclassifiedintoavailable-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Netamountofothercomprehensiveincomeaftertaxattributedtominorityshareholders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Totalcomprehensiveincomeattributedtoparentcompanyowners39，089，096。371，853,822。85归属于少数股东的综合收益总额Totalcomprehensiveincomeattributedtominorityshareholders3，686，337.60—1,015,619。90八、每股收益:VIII.Earningspershare:(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。Incaseofenterprisemergerunderthesamecontrol,themergedpartyhadanetprofit:0.00Yuanbeforebeingmergedand0。00Yuaninpriorperiod。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.Cashflowsarisingfromoperatingactivities: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Cashreceiptsfromoriginalinsurancecontractpremium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Netincreaseindisposaloffinancialassetsmeasuredatfairvalueandchangesofwhichincludedincurrentprofitandloss收取利息、手续费及佣金的现金Cashreceiptsfrominterest，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Netincreaseofdepositsincentralbankandotherfinancialinstitutions支付原保险合同赔付款项的现金Cashpaymentsfororiginalinsurancecontractclaims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Othercashpaymentsrelatingtooperatingactivities67,684，678。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Cashreceiptsfrominvestmentwithdrawal2，880，000。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，intangibleassetsandotherlong-termassets22，770。9621，834.00处置子公司及其他营业单位收到的现金净额Netcashreceiptsfromdisposalofsubsidiaryoranyotherbusinessunit300,000.00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Cashpaymentstoacquireinvestments9,650，000.00335，613。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Netcashpaymentstoacquiresubsidiaryandotherbusinessunits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Totalcashoutflowsfrominvestmentactivities10，964,811.029，304，157.40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Cashreceiptsfromborrowings49，900,000。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Cashpaidfordistributionofdividendsorprofits，orcashpaymentsforinterests10，885，711.761,545，222.22其中：子公司支付给少数股东的股利、利润Incl.:Dividendsandprofitspaidtominoritystockholdersfromsubsidiary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Netcashflowsfromfinancingactivities30,165,288。24—1,545，222.22四、汇率变动对现金及现金等价物的影响IV。Effectofexchangeratechangesoncashandcashequivalents-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。61346,175,518。98六、期末现金及现金等价物余额V.Closingbalanceofcashandcashequivalents520，490，528.37276,782，585。01

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