财务报表英文翻译 Financial Statement.pdf

1 资产负债表资产负债表 Statement of Financial PositionStatement of Financial Position（一）（一） 一、资产 ASSETS 流动资产：流动资产：Current assetsCurrent assets 货币资金 Cash and cash equivalents （现金和现金等价物） 结算备付金 Provision of settlement fund 拆出资金 Funds lent 交易性金融资产 Financial assets held for trading 应收票据 Notes receivable 应收账款 Accounts receivable 预付款项 Advances to suppliers 应收保费 Insurance premiums receivable 应收分保账款 Cession premiums receivable 应收分保合同准备金 Provision of cession receivable 应收利息 Interests receivable 其他应收款 Other receivables 买入返售金融资产 Buying back the sale of financial assets 存货 Inventories 其中：原材料 Raw materials 库存商品（产成品） Finished goods 一年内到期的非流动资产 Non-current assets maturing within one year 其他流动资产 Other current assets 其中：内部银行 Including：In-house bank 流动资产合计 Total current assets 非流动资产：非流动资产：NonNon- -current assetscurrent assets 发放贷款及垫款 Loans and payments 可供出售金融资产 Available-for-sale financial assets 持有至到期投资 Held-to-maturity investments 长期应收款 Long-term receivables 长期股权投资 Long-term equity investments 投资性房地产 Investment real estates 固定资产（固定资产原价） Fixed assets（Original value of fixed assets） 减：累计折旧 Less：Accumulated depreciation 固定资产净值 Fixed assets-net value 减：固定资产减值准备 Reserve for fixed assets impairment 固定资产净额 Net fixed assets 在建工程 Construction in progress 工程物资 Project materials 2 固定资产清理 Disposal of fixed assets 生产性生物资产 Productive biological assets 油气资产 Oil and natural gas assets 无形资产 Intangible assets 开发支出 Development costs 商誉 Goodwill 长期待摊费用 Long-term deferred expenses 递延所得税资产 Deferred income tax assets 其他非流动资产 Other non-current assets 其中：特准储备物资 Including：Physical assets reserve specifically authorized 非流动资产合计 Total non-current assets 资产总计资产总计 TOTAL ASSETSTOTAL ASSETS 二、负债 LIABILITIES 流动负债：流动负债： Current liabilitiesCurrent liabilities 短期借款 Short-term borrowings 向中央银行借款 Borrowings from central bank 吸收存款及同业存放 Deposits from customers and interbank 拆入资金 Deposit funds 交易性金融负债 Financial assets held for liabilities 应付票据 Notes payable 应付账款 Accounts payable 预收款项 Payments received in advance 卖出回购金融资产款 Funds from sales of financial assets with repurchase agreement 应付手续费及佣金 Handling charges and commissions payable 应付职工薪酬 Employee benefits payable 其中：应付工资 Including：Wages payable 应付福利费 Welfare payable 其中：职工奖励及福利基金 Including：Bonus and welfare fund for staff and workers 应交税费 Taxes and surcharges payable 其中：应交税金 Including：Taxes payable 应付利息 Interests payable 应付股利 Dividends payable 其他应付款 Other payables 应付分保账款 Cession insurance premiums payable 保险合同准备金 Provision for insurance contracts 代理买卖证券款 Funds received as agent of stock exchange 3 代理承销证券款 Funds received as stock underwrite 一年内到期的非流动负债 Non-current liabilities maturing within one year 其他流动负债 Other current liabilities 其中：内部银行 Including：In-house bank 流动负债合计 TOTAL CURRENT LIABILITIES 非流动负债：非流动负债： NonNon- -current liabilitiescurrent liabilities 长期借款 Long-term borrowings 应付债券 Debt securities issued 长期应付款 Long-term payables 专项应付款 Specific item payable 预计负债 Estimated Liabilities 递延所得税负债 Deferred tax liabilities 其他非流动负债 Other non-current liabilities 其中：特准储备基金 Including：Authorized reserve fund 非流动负债合计 Total non-current liabilities 负债合计负债合计 TOTAL LIABILITIESTOTAL LIABILITIES 三、所有者权益（或股东权益） Owners equity (or shareholders equity) 实收资本（或股本）Paid-up capital（or share capital） 国家资本 National capital 集体资本 Collective capital 法人资本 Legal persons capital 其中：国有法人资本 State-owned legal persons capital 集体法人资本 Collective legal persons capital 个人资本 Personal capital 外商资本 Foreign capital 减：已归还投资 Less：Investment returned 实收资本净额 Net paid-up capital 资本公积 Capital reserves 减：库存股 Treasury stock 专项储备 Special reserves 盈余公积 Surplus reserves 其中：法定公积金 Statutory surplus reserve 任意公积金 Other surplus reserve 4 储备基金 Reserve fund 企业发展基金 Enterprise expansion fund 利润归还投资 Profits capitalized on return of investment 一般风险准备 Provision for normal risks 未分配利润 Retained earnings/Undistributed profits 外币报表折算差额 Exchange differences on translating foreign operations 归属于母公司所有者权益合计 Total equity attributable to the shareholders of parent company Total equity attributable to the shareholders of parent company 少数股东权益 Minority shareholders equity (B/S) 所有者权益合计 Total owners equity 负债和所有者权益总计负债和所有者权益总计 Total liabilities and ownersTotal liabilities and owners equityequity 资产负债表资产负债表 Statement of Finance PositionStatement of Finance Position（二）（二） 一、资产 ASSETS 流动资产流动资产: : Current assetsCurrent assets 货币资金 Cash and cash equivalents 交易性金融资产 Financial assets held for trading 应收票据 Notes receivable 应收账款 Accounts receivable 减：坏帐准备 Less：Provision for bad debts 预付款项 Advances to suppliers 应收利息 Interests receivable 应收股利 Dividends receivable 其他应收款 Other receivables 存货 Inventories 其中：原材料 Including：Raw materials 库存成品及商品 Inventory of finished goods 低值易耗品 Low priced and easily worn article 一年内到期的非流动资产 Non-current assets maturing/due within one year 其他流动资产 Other current assets 流动资产合计 Total current assets 非流动资产：非流动资产：NonNon- -current assetscurrent assets 可供出售金融资产 Available-for-sale financial assets 持有至到期投资 Held-to-maturity investments 长期应收款 Long-term receivables 5 长期股权投资 long-term equity investments 投资性房地产 Investment real estate 固定资产（固定资产原价） Fixed assets（Original value of fixed assets） 减：累计折旧 Less：Accumulated depreciation 固定资产净值 Fixed assets-net value 减：固定资产减值准备 Reserve for fixed assets impairment 固定资产净额 Net fixed assets 在建工程 Construction in progress 工程物资 Project materials 固定资产清理 Disposal of fixed assets 生产性生物资产 Productive biological assets 油气资产 Oil and natural gas assets 无形资产 Intangible assets 开发支出 Development costs 商誉 Goodwill 长期待摊费用 Long-term deferred expenses 递延所得税资产 Deferred income tax assets 其他非流动资产 Other non-current assets 非流动资产合计 Total current assets 资产总计资产总计 TOTAL ASSETSTOTAL ASSETS 二、负债 LIABILITIES 流动负债：流动负债： Current liabilitiesCurrent liabilities 短期借款 Short-term borrowings 交易性金融负债 Financial assets held for liabilities 应付票据 Notes payable 应付账款 Accounts payable 预收款项 Payments received in advance 应付职工薪酬 Employee benefits payable/Staff remuneration payables 应交税费 Taxes and surcharges payable 应付利息 Interests payable 应付股利 Dividends payable 其他应付款 Other payables 一年内到期的非流动负债 Non-current liabilities maturing within one year 其他流动负债 Other current liabilities 流动负债合计 Total current liabilities 非流动负债：非流动负债： Non currentNon current 6 长期借款 Long-term borrowings 应付债券 Debt securities issued 长期应付款 Long-term payables 专项应付款 Specific item payable 预计负债 Provisions for liabilities 递延所得税负债 Deferred income tax liabilities 其他非流动负债 Other non-current liabilities 非流动负债合计 Total non-current liabilities 负债合计负债合计 TOTAL LIABILITIESTOTAL LIABILITIES 三、所有者权益（或股东权益） ： Owners equity (or shareholders equity) 实收资本（或股本）Paid-up capital (or share capital) 其中：国家资本 National capital 集体资本 Collective capital 法人资本 Legal persons capital 个人资本 Personal capital 外商资本 Foreign capital 资本公积 Capital reserves 减：库存股 Treasury stock 盈余公积 Surplus reserves 未分配利润 Retained earnings/Undistributed profit 所有者权益（或股东权益）合计 Total owners equity (or shareholders equity) 负债和所有者权益（或股东权益）总计负债和所有者权益（或股东权益）总计 Total liabilities and ownersTotal liabilities and owners equity equity 利润表利润表 Profit StatementProfit Statement 一、营业总收入一、营业总收入 Overall salesOverall sales/Overall income/Overall income 营业收入 Including: Sales/Income from operations 其中：主营业务收入 Sales/Income from main business 其他业务收入 Sales/Income from other business 利息收入 Interests income 已赚保费 Insurance premiums earned 手续费及佣金收入 Handling charges and commissions income 7 二、营业总成本二、营业总成本 Overall costs Overall costs 其中：营业成本 Including: Costs of operations 其中：主营业务成本 Costs of main business 其他业务成本 Costs of other business 利息支出 Interests expenses 手续费及佣金支出 Handling charges and commissions expenses 退保金 Refund of insurance premiums 赔付支出净额 Net payments for insurance claims 提取保险合同准备金净额 Net provision for insurance contracts 保单红利支出 Commissions on insurance policies 分保费用 Cession charges 营业税金及附加 Taxes and surcharges on operations 销售费用 Selling and distribution expenses 管理费用 General and administrative expenses 其中：业务招待费 Entertainment expenses/Business entertainment 研究与开发费 Research and development costs 财务费用 Financial expenses 其中：利息支出 Interests expenses 利息收入 Interests income 汇兑净损失 Foreign exchange net loss 资产减值损失 Impairment loss on assets 加：公允价值变动收益（损失以“”号填列） Plus: Gain or loss from changes in fair values 投资收益（损失以“”号填列）Investment income 其中：对联营企业和合营企业的投资收益 Including: Investment income from joint ventures and affiliates 汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions 三、营业利润（亏损以三、营业利润（亏损以“ “” ”号填列）号填列）Profit from operationsProfit from operations 加：营业外收入 Plus: Non-operating profit 其中：非流动资产处置利得 Gain from disposal of non-current assets 非货币性资产交换利得 Gain from exchange of non-monetary assets 政府补助 Governmental subsidy 债务重组利得 Gain of debt restructuring 减：营业外支出 Less: Non-operating expenses 其中：非流动资产处置损失 Loss from disposal of non-current assets 非货币性资产交换损失 Loss from exchange of non-monetary assets 债务重组损失 Loss of debt restructuring 四、利润总额（亏损总额以四、利润总额（亏损总额以“ “” ”号填列）号填列） Profit before taxProfit before tax 加：应弥补亏损 Loss to cover 8 减：所得税费用 Less: Income tax expenses 五、净利润（净亏损以五、净利润（净亏损以“ “” ”号填列）号填列）Net profitNet profit 其中： 被合并方在合并前实现的净利润 Among which: Net profit recognized before the merger 归属于母公司所有者的净利润 Net profit attributable to shareholders of parent company 少数股东损益 Minority interest income 六、每股收益：六、每股收益： Earnings per share (EPS) Earnings per share (EPS) 基本每股收益 Basic EPS 稀释每股收益 Diluted EPS 七、七、其他综合收益其他综合收益 Other comprehensive incomeOther comprehensive income 八、综合收益总额八、综合收益总额 Total comprehensive incomeTotal comprehensive income 归属于母公司所有者的综合收益总额 Total comprehensive income attributable to shareholders of parent company 归属于少数股东的综合收益总额 Total comprehensive income attributable to minority shareholders 现金流量表现金流量表 Cash Flow StatementCash Flow Statement 一、经营活动产生的现金流量一、经营活动产生的现金流量 Cash flows from operating activitiesCash flows from operating activities 1. 销售商品、提供劳务收到的现金 Cash received from the sales of goods and the rendering of services 2. 客户存款和同业存放款项净增加额 Net increase in deposits from customers and placements from corporations in the same industry 3. 向中央银行借款净增加额 Net increase in loan from central bank 4. 向其他金融机构拆入资金净增加额 Net increase in funds borrowed from other financial institutions 5. 收到原保险合同保费取得的现金 Cash premiums received on original insurance contracts 6. 收到再保险业务现金净额 Cash received from re-insurance business 7. 保户储金及投资款净增加额 Net increase in deposits and investments from insurers 8. 处置交易性金融资产净增加额 Net increase in disposal of trading financial assets 9. 收取利息、手续费及佣金的现金 Interest, handling charges and commissions received 10. 拆入资金净增加额 Net increase in funds deposit 11. 回购业务资金净增加额 Net increase in repurchase business funds 9 12. 收到的税费返还 Receipts of tax refunds 13. 收到其他与经营活动有关的现金 Other cash received relating to operating activities a) 其中：企业内部银行收到的现金 Including: Cash received by in-house bank 14. 经营活动现金流入小计 Sub-total of cash inflows from operating activities 15. 购买商品、接受劳务支付的现金 Cash payments for goods purchased and services received 16. 客户贷款及垫款净增加额 Net increase in loans and payments on behalf 17. 存放中央银行和同业款项净增加额 Net increase in deposits with centre bank and interbank 18. 支付原保险合同赔付款项的现金 Payments of claims for original insurance contracts 19. 支付利息、手续费及佣金的现金 Interests, handling charges and commissions paid 20. 支付保单红利的现金 Commissions on insurance policies paid 21. 支付给职工以及为职工支付的现金 Cash payments to and on behalf of employees 22. 支付的各项税费 Payments of all types of taxes 23. 支付其他与经营活动有关的现金 Other cash payments relating to operating activities 24. 经营活动现金流出小计 Sub-total of cash outflows from operating activities 25. 经营活动产生的现金流量净额 Net cash flows from operating activities 二、投资活动产生的现金流量：二、投资活动产生的现金流量：Cash flows from investing activitiesCash flows from investing activities 1. 收回投资收到的现金 Cash received from disposals and withdraw on investment 2. 取得投资收益收到的现金 Cash received from returns on investments 3. 处置固定资产、无形资产和其他长期资产收回的现金净额 Net cash received from disposals of fixed assets, intangible assets and other long-term assets 4. 处置子公司及其他营业单位收到的现金净额 Net cash received from disposals of subsidiaries and other business units 5. 收到其他与投资活动有关的现金 Other cash received relating to investing activities 6. 投资活动现金流入小计 Sub-total of cash inflows from investing activities 7. 购建固定资产、无形资产和其他长期资产支付的现金 Cash payments to acquire and construct fixed assets, intangible assets and other long-term assets 8. 投资支付的现金 Cash payments to acquire investments 9. 质押贷款净增加额 Net increase in secured loans 10. 取得子公司及其他营业单位支付的现金净额 Net cash payments for acquisitions of subsidiaries and other business units 11. 支付的其他与投资活动有关的现金 Other cash payments relating to investing activities 12. 投资活动现金流出小计 Sub-total of cash outflows from investing activities 13. 投资活动产生的现金流量净额 Net cash flows from investing activities 10 三、筹资活动产生的现金流量三、筹资活动产生的现金流量 Cash flows from financing activitiesCash flows from financing activities 1. 吸收投资所收到的现金 Cash received from investors in making investment in the enterprise 2. 其中： 子公司吸收少数股东投资收到的现金 Including: Cash received from issuing shares of minorit