财务报表格词汇中英对照.docx

1、财务报表格词汇中英对照财务报表示例一、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Lendings

2、tobanksandotherfinancialinstitutions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Advancetosuppliers129,617,077.8

3、654,697,420.25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Cl

4、assifiedasassetsheldforsale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

5、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Disposaloffixed

6、assets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-current

7、assets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Borrowingsfrombanksandotherfinancia

8、linstitutions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

9、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

10、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Totalcurrentlia

11、bilities830,500,079.62758,223,909.36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Defer

12、redincometaxliabilities6,378,937.326,269,437.32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：Ownersequity:股本Capitalstock499,983,108.00500,481,802.00其他权益工具Otherequityinstruments其中：优先股Incl.:Preferredsto

13、ck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Retainedearnings292,465,1

14、87.40254,438,787.61归属于母公司所有者权益合计Totalownersequityattributabletoparentcompany1,392,693,017.481,354,852,435.60少数股东权益Minoritystockholdersinterest78,713,716.6473,080,565.81所有者权益合计Totalownersequity1,471,406,734.121,427,933,001.41负债和所有者权益总计Totalliabilitiesandownersequity2,308,285,751.062,193,476,348.092、合

15、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.Totaloperatingcost173,080,8

16、92.6784,672,431.39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Businesstaxan

17、dsurcharges1,757,439.58771,902.54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）I

18、ncomefrominvestment(-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-operatingrevenue11,041,2

19、87.306,455,071.37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

20、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Netamountofothercompre

21、hensiveincomeaftertaxattributedtoparentcompanyowners1,062,696.58129,787.96（一）以后不能重分类进损益的其他综合收益(I)Othercomprehensiveincomethatcantbereclassifiedintoprofitandloss1.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.Shareinotherc

22、omprehensiveincomethatcantbereclassifiedintoprofitandlossintheinvestedenterpriseunderequitymethod（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.Shareinothercomprehensiveincomethatwillbereclassifiedintopr

23、ofitandlossintheinvestedenterpriseunderequitymethod2.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-flowhedgeprofitandl

24、oss5.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Totalcompreh

25、ensiveincomeattributedtoparentcompanyowners39,089,096.371,853,822.85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，

26、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.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Ne

27、tincreaseindepositfromcustomersandinterbank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Netincreaseofinsur

28、eddepositandinvestment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Netincreaseinrepurchasebusin