财务报表词汇中英对照

1、财务报表示例一、财务报表I. Financial Statements1、合并资产负债表1. Consolidated Balance Sheet编制单位： Name of enterprise:2016 年 03 月 31 日March 31, 2016单位：元Unit: Yuan项目Items期末余额Closing balance期初余额Beginning balance流动资产：Current assets:货币资金Cash and cash equivalents520,490,528.37544,836,841.61结算备付金Deposit reservation for balan

2、ce拆出资金Lendings to banks and other financial institutions以公允价值计量且其变动计入当 期损益的金融资产Financial assets measured at fair value and changes of which included in current profit and loss衍生金融资产Derivative financial assets应收票据Notes receivable51,864,545.7749,463,870.75应收账款Accounts receivable238,532,267.65253,392,7

3、05.55预付款项Advance to suppliers129,617,077.8654,697,420.25应收保费Premium receivable应收分保账款Reinsurance accounts receivable应收分保合同准备金Receivable reserve for reinsurance contract应收利息Interest receivable应收股利Dividend receivable其他应收款Other receivables46,680,620.6227,018,836.80买入返售金融资产Redemptory monetary capital for

4、 sale存货Inventory254,943,973.00149,509,500.29划分为持有待售的资产Classified as assets held for sale一年内到期的非流动资产Non-current assets matured within one year其他流动资产Other current assets3,300,577.805,562,663.42流动资产合计Total current assets1,245,429,591.071,084,481,838.67非流动资产：Non-current assets:发放贷款及垫款Make loans and adva

5、nces可供出售金融资产Available-for-sale financial assets128,324,600.00177,274,600.00持有至到期投资Held-to-maturity investment长期应收款Long-term receivables长期股权投资Long-term equity investment226,486,890.66217,239,415.19投资性房地产Investment real estate2,432,789.002,508,131.78固定资产Fixed assets114,318,486.42117,356,047.96在建工程Cons

6、truction in progress5,983,161.565,983,161.56工程物资Engineer material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 gas assets无形资产Intangible assets32,619,234.5634,194,135.34开发支出Development expenditure商誉Goodwill541,598,069.40541,598,069.40长期待摊费用Long-term deferred expenses4,0

7、63,882.513,638,457.13递延所得税资产Deferred income tax assets7,029,045.889,202,491.06其他非流动资产Other non-current assets非流动资产合计Total non-current assets1,062,856,159.991,108,994,509.42资产总计Total assets2,308,285,751.062,193,476,348.09流动负债：Current liabilities:短期借款Short-term borrowing215,500,000.00175,500,000.00向中央

8、银行借款Borrowing from central bank吸收存款及同业存放Deposit from customers and interbank拆入资金Borrowings from banks and other financial institutions以公允价值计量且其变动计入当 期损益的金融负债Financial liabilities measured at fair value and changes of which included in current profit and loss衍生金融负债Derivative financial liabilities应付票据

9、Notes payable166,266.00204,932.34应付账款Accounts payable270,339,054.18258,500,394.22预收款项Advance from customers189,897,382.55164,827,779.31卖出回购金融资产款Financial assets sold for repurchase应付手续费及佣金Handling charges and commissions payable应付职工薪酬Payroll payable18,176,004.1619,224,841.26应交税费Taxes payable38,602,8

10、20.7256,040,107.67应付利息Interest payable356,666.67502,953.17应付股利Dividend payable565,762.77565,762.77其他应付款Other accounts payable96,896,122.5782,857,138.62应付分保账款Dividend payable for reinsurance保险合同准备金Insurance contract reserve代理买卖证券款Receiving from vicariously traded securities代理承销证券款Receivings from vica

11、riously sold securities划分为持有待售的负债Classified as liabilities held for sale一年内到期的非流动负债Non-current liabilities matured within one year其他流动负债Other current liabilities流动负债合计Total current liabilities830,500,079.62758,223,909.36非流动负债：Non-current liabilities:长期借款Long-term loans应付债券Bonds payable其中：优先股Incl.: P

12、referred stock永续债Perpetual capital securities长期应付款Long-term payables长期应付职工薪酬Long-term payroll payable专项应付款Special accounts payable预计负债Estimated liabilities递延收益Deferred income1,050,000.00递延所得税负债Deferred income tax liabilities6,378,937.326,269,437.32其他非流动负债Other non-current liabilities非流动负债合计Total non

13、-current liabilities6,378,937.327,319,437.32负债合计Total liabilities836,879,016.94765,543,346.68所有者权益：Owner's equity:股本Capital stock499,983,108.00500,481,802.00其他权益工具Other equity instruments其中：优先股Incl.: Preferred stock永续债Perpetual capital securities资本公积Capital reserve644,603,890.25644,603,890.25减：库

14、存股Less: Treasury share63,391,195.8263,889,889.82其他综合收益Other comprehensive income1,062,696.581,248,514.49专项储备Special reserve盈余公积Surplus reserve17,969,331.0717,969,331.07一般风险准备General risk preparation未分配利润Retained earnings292,465,187.40254,438,787.61归属于母公司所有者权益合计Total owner's equity attributable t

15、o parent company1,392,693,017.481,354,852,435.60少数股东权益Minority stockholder's interest78,713,716.6473,080,565.81所有者权益合计Total owner's equity1,471,406,734.121,427,933,001.41负债和所有者权益总计Total liabilities and owner's equity2,308,285,751.062,193,476,348.092、合并利润表2. Consolidated Income Statement单

16、位：元Unit: Yuan项目Items本期发生额Current period上期发生额Prior period一、营业总收入I. Total operating income214,629,708.2587,116,299.88其中：营业收入Incl.: Operating income214,629,708.2587,116,299.88利息收入Interest income已赚保费Earned premium手续费及佣金收入Fee and commission income二、营业总成本II. Total operating cost173,080,892.6784,672,431.39

17、其中：营业成本Incl.: Operating cost63,055,002.5934,682,675.22利息支出Interest expense号填列）号填列）手续费及佣金支出Fee and commission expense退保金Surrender value赔付支出净额Net payment for insurance claims提取保险合同准备金净额Net amount of insurance contract reserve保单红利支出Policyholder dividend expense分保费用Reinsurance expense营业税金及附加Business tax

18、 and surcharges1,757,439.58771,902.54销售费用Selling expenses42,838,576.9819,936,292.78管理费用Administration expenses64,692,353.0327,699,236.79财务费用Financial expenses1,445,570.161,178,719.37资产减值损失Assets impairment loss-708,049.67403,604.69加：公允价值变动收益（损失以“”号填列）Plus: income from fair value variation ("-&q

19、uot; for loss)投资收益（损失以“”号填列）Income from investment ("-" for loss)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.: Income from investment to joint venture and cooperative enterprise1,343,163.30-938,243.23汇兑收益（损失以“-”Exchange gain ("-" for loss)三、营业利润（亏损以“”号填列）III. Operating profit

20、("-" for loss)42,891,978.881,505,625.26加：营业外收入Plus: Non-operating revenue11,041,287.306,455,071.37其中：非流动资产处置利得Incl.: Gains from disposal of non-current assets减：营业外支出Less: Non-operating expenses22,963.46391.12其中：非流动资产处置损失Incl.: Loss on disposal of non-current assets四、利润总额（亏损总额以“”IV. Total p

21、rofit ("-" for loss)53,910,302.727,960,305.51减：所得税费用Less: Income tax expense12,197,565.337,251,890.52五、净利润（净亏损以“”号填列）V. Net profit ("-" for loss)41,712,737.39708,414.99归属于母公司所有者的净利润Net profit attributed to parent company owners38,026,399.791,724,034.89少数股东损益Minority interest inco

22、me3,686,337.60-1,015,619.90六、其他综合收益的税后净额VI. Net amount of other comprehensive income after tax1,062,696.58129,787.96归属母公司所有者的其他综合收益 的税后净额Net amount of other comprehensive income after tax attributed to parent company owners1,062,696.58129,787.96（一）以后不能重分类进损益的其 他综合收益(I) Other comprehensive income tha

23、t can't be reclassified into profit and loss1.重新计量设定受益计划净 负债或净资产的变动1. Remeasure the variation of net indebtedness or net asset of defined benefit plan2.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. Share in other comprehensive income that can't be reclassified into profit and loss in the invested enter

24、prise under equity method（二）以后将重分类进损益的其他 综合收益(II) Other comprehensive income that will be reclassified into profit and loss1,062,696.58129,787.961.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. Share in other comprehensive income that will be reclassified into profit and loss in the invested enterprise under

25、equity method2.可供出售金融资产公允价值变动损益2. Changes in fair value through profit and loss of available-for-sale financial assets3.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 investment reclassified into available-for-sale financial assets4.现金流量套期损益的有效部分4. Effective part of cash-flow hedge profit and loss5.外币财务报

26、表折算差额5. Balance arising from the translation of foreign currency financial statements1,062,696.58129,787.966.其他6. Others归属于少数股东的其他综合收益的 税后净额Net amount of other comprehensive income after tax attributed to minority shareholders七、综合收益总额VII. Total comprehensive income42,775,433.97838,202.95归属于母公司所有者的综合

27、收益总额Total comprehensive income attributed to parent company owners39,089,096.371,853,822.85归属于少数股东的综合收益总额Total comprehensive income attributed to minority shareholders3,686,337.60-1,015,619.90八、每股收益：VIII. Earnings per share:（一）基本每股收益(I) Basic earnings per share0.07610.0034（二）稀释每股收益(II) Diluted earni

28、ngs per share0.07610.0034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。In case of enterprise merger under the same control, the merged party had a net profit: 0.00 Yuan before being merged and 0.00 Yuan in prior period.3、合并现金流量表3. Consolidated Cash Flow Statement单位：元Unit: Yuan项目Items本期发

29、生额Current period上期发生额Prior period一、经营活动产生的现金流量：I. Cash flows arising from operating activities:销售商品、提供劳务收到的现金Cash receipts from sale of goods and rendering of services280,994,340.19111,849,965.13客户存款和同业存放款项净增加额Net increase in deposit from customers and interbank向中央银行借款净增加额Net increase in borrowing f

30、rom central bank向其他金融机构拆入资金净增加额Net increase in borrowings from other financial institutions收到原保险合同保费取得的现金Cash receipts from original insurance contract premium收到再保险业务现金净额Net cash receipts from reinsurance business保户储金及投资款净增加额Net increase of insured deposit and investment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

31、Net increase in disposal of financial assets measured at fair value and changes of which included in current profit and loss收取利息、手续费及佣金的现金Cash receipts from interest, fee and commission拆入资金净增加额Net increase in borrowings from banks and other financial institutions回购业务资金净增加额Net increase in repurchase

32、business funds收到的税费返还Cash receipts from tax refunds9,883,556.216,388,503.35收到其他与经营活动有关的现金Other cash receipts relating to operating activities85,784,307.698,633,806.22经营活动现金流入小计Total cash inflows from operating activities376,662,204.09126,872,274.70购买商品、接受劳务支付的现金Cash payments for goods acquired and s

33、ervices received239,736,598.4385,776,276.41客户贷款及垫款净增加额Net increase in customer loans and advances存放中央银行和同业款项净增加额Net increase of deposits in central bank and other financial institutions支付原保险合同赔付款项的现金Cash payments for original insurance contract claims支付利息、手续费及佣金的现金Cash payments for interest, fee and

34、 commission支付保单红利的现金Cash payment for policyholder dividend支付给职工以及为职工支付的现金Cash payments to and on behalf of employees66,078,220.5632,050,797.34支付的各项税费Cash payments for taxes49,751,661.3627,356,605.71支付其他与经营活动有关的现金Other cash payments relating to operating activities67,684,678.8242,218,856.22经营活动现金流出小计

35、Total cash outflows from operating activities423,251,159.17187,402,535.68经营活动产生的现金流量净额Net cash flows from operating activities-46,588,955.08-60,530,260.98二、投资活动产生的现金流量：II. Cash flows arising from investment activities:收回投资收到的现金Cash receipts from investment withdrawal2,880,000.001,470,000.00取得投资收益收到的

36、现金Cash receipts from return on investments287,833.64处置固定资产、无形资产和其他 长期资产收回的现金净额Net cash receipts from disposal of fixed assets, intangible assets and other long-term assets22,770.9621,834.00处置子公司及其他营业单位收 到的现金净额Net cash receipts from disposal of subsidiary or any other business unit300,000.00收到其他与投资活动

37、有关的现金Other cash receipts relating to investment activities14,936.99100,000.00投资活动现金流入小计Total cash inflows from investment activities3,205,541.591,891,834.00购建固定资产、无形资产和其他 长期资产支付的现金Cash payments to acquire fixed assets, intangible assets and other long-term assets1,314,811.025,968,544.15投资支付的现金Cash p

38、ayments to acquire investments9,650,000.00335,613.25质押贷款净增加额Net increase of hypothecated loan取得子公司及其他营业单位支 付的现金净额Net cash payments to acquire subsidiary and other business units支付其他与投资活动有关的现金Other cash payments relating to investment activities3,000,000.00投资活动现金流出小计Total cash outflows from investmen

39、t activities10,964,811.029,304,157.40投资活动产生的现金流量净额Net cash flows from investment activities-7,759,269.43-7,412,323.40三、筹资活动产生的现金流量：III. Cash flows arising from financing activities:吸收投资收到的现金Cash receipts from investments by others1,051,000.00其中：子公司吸收少数股东投资 收到的现金Incl.: Cash receipts from subsidiary i

40、nvestments from minority shareholders取得借款收到的现金Cash receipts from borrowings49,900,000.00发行债券收到的现金Cash receipts from issuance of bonds收到其他与筹资活动有关的现金Other cash receipts relating to financing activities筹资活动现金流入小计Total cash inflows from financing activities50,951,000.00偿还债务支付的现金Cash repayments of amount

41、s borrowed9,900,000.00分配股利、利润或偿付利息支付的现金Cash paid for distribution of dividends or profits, or cash payments for interests10,885,711.761,545,222.22其中：子公司支付给少数股东的 股利、利润Incl.: Dividends and profits paid to minority stockholders from subsidiary支付其他与筹资活动有关的现金Other cash payments relating to financing acti

42、vities筹资活动现金流出小计Total cash outflows from financing activities20,785,711.761,545,222.22筹资活动产生的现金流量净额Net cash flows from financing activities30,165,288.24-1,545,222.22四、汇率变动对现金及现金等价物的 影响IV. Effect of exchange rate changes on cash and cash equivalents-163,376.9794,872.63五、现金及现金等价物净增加额V. Net increase in

43、 cash and cash equivalents-24,346,313.24-69,392,933.97加：期初现金及现金等价物余额Plus: Beginning balance of cash and cash equivalents544,836,841.61346,175,518.98六、期末现金及现金等价物余额V. Closing balance of cash and cash equivalents520,490,528.37276,782,585.01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Cash on

44、 Hand 21002银行存款Bank Deposit 31003存放中央银行款项银行专用Deposit in the Central Bank 41011存放同业银行专用Due from Placements with Banks and Other Financial Institutions 51015其他货币资金Other Monetary Capital 61021结算备付金证券专用Deposit Reservation for Balance 71031存出保证金金融共用Deposit for Recognizance 81051拆出资金金融共用Lendings to Banks

45、and Other Financial Institutions 91101交易性金融资产Transactional Monetary Capital 101111买入返售金融资产金融共用Redemptory Monetary Capital for Sale 111121应收票据Notes Receivable 121122应收账款Accounts Receivable 131123预付账款Accounts Prepayment 141131应收股利Dividend Receivable 151132应收利息Accrued Interest Receivable 161211应收保户储金保险

46、专用Receivable Deposit from the Insured 171221应收代位追偿款保险专用Subrogation Receivables 181222应收分保账款保险专用Reinsurance Accounts Receivable 191223应收分保未到期责任准备金保险专用Receivable Deposit for Undue Duty of Reinsurance 201224应收分保保险责任准备金保险专用Receivable Deposit for Duty of Reinsurance 211231其他应收款Other Accounts Receivable 2

47、21241坏账准备Bad Debit Reserve 231251贴现资产银行专用Deposit of Capital Discounted 241301贷款银行和保险共用Loans 251302贷款损失准备银行和保险共用Loans Impairment Reserve 261311代理兑付证券银行和证券共用Vicariously Cashed Securities 271321代理业务资产Capital in Vicarious Business 281401材料采购Procurement of Materials 291402在途物资Materials in Transit 301403原

48、材料Raw Materials 311404材料成本差异Balance of Materials 321406库存商品Commodity Stocks 331407发出商品Goods in Transit 341410商品进销差价Difference between Purchase and Sales of Commodities 351411委托加工物资Materials for Consigned Processing 361412包装物及低值易耗品Wrappage and Easily Wornout Inexpensive Articles 371421消耗性生物资产农业专用Cons

49、umptive Biological Assets 381431周转材料建造承包商专用Revolving Materials 391441贵金属银行专用Expensive Metals 401442抵债资产金融共用Capital for Debt Payment 411451损余物资保险专用Salvage Value Of Insured Properties 421461存货跌价准备Reserve For Stock Depreciation 431501待摊费用Unamortized Expenditures 441511独立账户资产保险专用Capital in Independent A

50、ccounts 451521持有至到期投资Held-To-Maturity Investment 461522持有至到期投资减值准备Reserve for Held-To-Maturity Investment Impairment 471523可供出售金融资产Financial Assets Available for Sale 481524长期股权投资Long-term Equity Investment 491525长期股权投资减值准备Reserve for Long-term Equity Investment Impairment 501526投资性房地产Investment Rea

51、l Estate 511531长期应收款Long-term Accounts Receivable 521541未实现融资收益Unrealized Financing Profits 531551存出资本保证金保险专用Deposit for Capital Recognizance 541601固定资产Fixed Assets 551602累计折旧Accumulative Depreciation 561603固定资产减值准备Reserve for Fixed Assets Impairment 571604在建工程Construction in Process 581605工程物资Engineer Material 591606固定资产清理Disposal of Fixed Assets 601611融资租赁资产租赁专用Financial Leasing Assets 611612未担保余值租赁专用Unguaranteed Residual Value 621621生产性生物资产农业专用Productive Biological Assets 631622生产性生物资产累计折旧农业专用Acc