财务报表词汇.docx

1、财务报表词汇财务报表示例一、财务报表I. Financial Statements1合并资产负债表1.Con solidated Bala nee Sheet编制单位：Name of en terprise: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 equivalents520,490,528.37544,836,8416结算备付金Deposit reservation for balance

2、拆岀资金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 receivable238,532,267.65253,392,705

3、.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 s

4、ale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 advanc

5、es可供岀售金融资产Available-for-sale financial assets128,324,600.00177,274,600.0C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Constr

6、uction 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开发支岀Development expenditure商誉Goodwill541,598,069.40541,598,069.40长期待摊费用Long-term deferred expenses4,063

7、,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 borrowing215,500,000.00175,500,000.0C向中央银行

8、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No

9、tes 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卖岀回购金融资产款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 payable38,602,820

10、.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Receivina from vicariously traded securities代理承销证券款Receivings from vicari

11、ously 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830 500 079 62758 223 909 36Total current liabilities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.: Pre

12、ferred 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 income1,050,000.0C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-c

13、urrent liabilities6,378,937.327,319,437.32负债合计Total liabilities836,879,016.94765,543,346.68所有者权益：Owners 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：库存股Less:

14、 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292,465,187.40254,438,787.61Retained earnings归属于母公司所有者权益合计Total owners equity attributable to parent com

15、pany1,392,693,017.481,354,852,435.6C少数股东权益Minority stockholders interest78,713,716.6473,080,565.81所有者权益合计Total owners equity1,471,406,734.121,427,933,001.41负债和所有者权益总计Total liabilities and owners equity2,308,285,751.062,193,476,348.092、合并利润表2.Con solidated In come Stateme nt单位：元Unit: Yuan项目Items本期发生额

16、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Earn ed 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其中：营业成本Incl.: Operating

17、cost63,055,002.5934,682,675.22利息支岀Interest expense手续费及佣金支岀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保单红利支岀Policyholder dividend expense分保费用Reinsurance expense营业税金及附加Business tax and surcharges1,757,439.58771,9

18、02.54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力口：公允价值变动收益(损失以 ”号填列)Plus: income from fair value variation (- for loss)投资收益(损失以 巴”号填列)Income from in

19、vestment (- 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 ventureand 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 (- for loss)42,891,978.881,505,625.26力口：营业外收入Plus: Non-operating reven

20、ue11,041,287.306,455,071.37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 -wIV. Total profit (- for loss)53,910,30 7,960,305.512.72减：所得税费用Less: Income tax expense12,19

21、7,565.337,251,890.52五、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 income3,686,337.60-1,015,619.90六、其他综合收益的税后净额VI. Net amount of other comprehensive income after tax1,062,69

22、6.58129,787.96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 that cant 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 in

23、debtedness 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 cant be reclassified into profit and loss in the invested ent erprise un der equi ty met hod(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

24、 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 equity method2.可供岀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 finan

25、cial assets3.持有至到期投资重分类为可供岀售金融资产 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.外币财务报表折算差额5. Balance arising from the translation of foreign currency financial statements1,062,696.58129,787.96

26、6.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To

27、tal 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 earnings 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 me

28、rger 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.Con solidated Cash Flow Stateme nt单位：元Unit: Yuan项目Items本期发生额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 borr