財務報表詞匯-中英對照

PAGEPAGE15財務報表示例一、財務報表I.FinancialStatements1、合并資產負債表1.ConsolidatedBalanceSheet編制單位：Nameofenterprise:2016年03月31日March31,2016單位：元Unit:Yuan項目Items期末余額Closingbalance期初余額Beginningbalance流動資產：Currentassets:貨幣資金Cashandcashequivalents520,490,528.37544,836,841.61結算備付金Depositreservationforbalance拆出資金Lendingstobanksandotherfinancialinstitutions以公允價值計量且其變動計入當期損益的金融資產Financialassetsmeasuredatfairvalueandchangesofwhichincludedincurrentprofitandloss衍生金融資產Derivativefinancialassets應收票據Notesreceivable51,864,545.7749,463,870.75應收賬款Accountsreceivable238,532,267.65253,392,705.55預付款項Advancetosuppliers129,617,077.8654,697,420.25應收保費Premiumreceivable應收分保賬款Reinsuranceaccountsreceivable應收分保合同準備金Receivablereserveforreinsurancecontract應收利息Interestreceivable應收股利Dividendreceivable其他應收款Otherreceivables46,680,620.6227,018,836.80買入返售金融資產Redemptorymonetarycapitalforsale存貨Inventory254,943,973.00149,509,500.29劃分為持有待售的資產Classifiedasassetsheldforsale一年內到期的非流動資產Non-currentassetsmaturedwithinoneyear其他流動資產Othercurrentassets3,300,577.805,562,663.42流動資產合計Totalcurrentassets1,245,429,591.071,084,481,838.67非流動資產：Non-currentassets:發(fā)放貸款及墊款Makeloansandadvances可供出售金融資產Available-for-salefinancialassets128,324,600.00177,274,600.00持有至到期投資Held-to-maturityinvestment長期應收款Long-termreceivables長期股權投資Long-termequityinvestment226,486,890.66217,239,415.19投資性房地產Investmentrealestate2,432,789.002,508,131.78固定資產Fixedassets114,318,486.42117,356,047.96在建工程Constructioninprogress5,983,161.565,983,161.56工程物資Engineermaterial固定資產清理Disposaloffixedassets生產性生物資產Productivebiologicalassets油氣資產Oilandgasassets無形資產Intangibleassets32,619,234.5634,194,135.34開發(fā)支出Developmentexpenditure商譽Goodwill541,598,069.40541,598,069.40長期待攤費用Long-termdeferredexpenses4,063,882.513,638,457.13遞延所得稅資產Deferredincometaxassets7,029,045.889,202,491.06其他非流動資產Othernon-currentassets非流動資產合計Totalnon-currentassets1,062,856,159.991,108,994,509.42資產總計Totalassets2,308,285,751.062,193,476,348.09流動負債：Currentliabilities:短期借款Short-termborrowing215,500,000.00175,500,000.00向中央銀行借款Borrowingfromcentralbank吸收存款及同業(yè)存放Depositfromcustomersandinterbank拆入資金B(yǎng)orrowingsfrombanksandotherfinancialinstitutions以公允價值計量且其變動計入當期損益的金融負債Financialliabilitiesmeasuredatfairvalueandchangesofwhichincludedincurrentprofitandloss衍生金融負債Derivativefinancialliabilities應付票據Notespayable166,266.00204,932.34應付賬款Accountspayable270,339,054.18258,500,394.22預收款項Advancefromcustomers189,897,382.55164,827,779.31賣出回購金融資產款Financialassetssoldforrepurchase應付手續(xù)費及傭金Handlingchargesandcommissionspayable應付職工薪酬Payrollpayable18,176,004.1619,224,841.26應交稅費Taxespayable38,602,820.7256,040,107.67應付利息Interestpayable356,666.67502,953.17應付股利Dividendpayable565,762.77565,762.77其他應付款Otheraccountspayable96,896,122.5782,857,138.62應付分保賬款Dividendpayableforreinsurance保險合同準備金Insurancecontractreserve代理買賣證券款Receivingfromvicariouslytradedsecurities代理承銷證券款Receivingsfromvicariouslysoldsecurities劃分為持有待售的負債Classifiedasliabilitiesheldforsale一年內到期的非流動負債Non-currentliabilitiesmaturedwithinoneyear其他流動負債Othercurrentliabilities流動負債合計Totalcurrentliabilities830,500,079.62758,223,909.36非流動負債：Non-currentliabilities:長期借款Long-termloans應付債券Bondspayable其中：優(yōu)先股Incl.:Preferredstock永續(xù)債Perpetualcapitalsecurities長期應付款Long-termpayables長期應付職工薪酬Long-termpayrollpayable專項應付款Specialaccountspayable預計負債Estimatedliabilities遞延收益Deferredincome1,050,000.00遞延所得稅負債Deferredincometaxliabilities6,378,937.326,269,437.32其他非流動負債Othernon-currentliabilities非流動負債合計Totalnon-currentliabilities6,378,937.327,319,437.32負債合計Totalliabilities836,879,016.94765,543,346.68所有者權益：Owner'sequity:股本Capitalstock499,983,108.00500,481,802.00其他權益工具Otherequityinstruments其中：優(yōu)先股Incl.:Preferredstock永續(xù)債Perpetualcapitalsecurities資本公積Capitalreserve644,603,890.25644,603,890.25減：庫存股Less:Treasuryshare63,391,195.8263,889,889.82其他綜合收益Othercomprehensiveincome1,062,696.581,248,514.49專項儲備Specialreserve盈余公積Surplusreserve17,969,331.0717,969,331.07一般風險準備Generalriskpreparation未分配利潤Retainedearnings292,465,187.40254,438,787.61歸屬于母公司所有者權益合計Totalowner'sequityattributabletoparentcompany1,392,693,017.481,354,852,435.60少數股東權益Minoritystockholder'sinterest78,713,716.6473,080,565.81所有者權益合計Totalowner'sequity1,471,406,734.121,427,933,001.41負債和所有者權益總計Totalliabilitiesandowner'sequity2,308,285,751.062,193,476,348.092、合并利潤表2.ConsolidatedIncomeStatement單位：元Unit:Yuan項目Items本期發(fā)生額Currentperiod上期發(fā)生額Priorperiod一、營業(yè)總收入I.Totaloperatingincome214,629,708.2587,116,299.88其中：營業(yè)收入Incl.:Operatingincome214,629,708.2587,116,299.88利息收入Interestincome已賺保費Earnedpremium手續(xù)費及傭金收入Feeandcommissionincome二、營業(yè)總成本II.Totaloperatingcost173,080,892.6784,672,431.39其中：營業(yè)成本Incl.:Operatingcost63,055,002.5934,682,675.22利息支出Interestexpense號填列）號填列）號填列）號填列）Feeandcommissionexpense退保金Surrendervalue賠付支出凈額Netpaymentforinsuranceclaims提取保險合同準備金凈額Netamountofinsurancecontractreserve保單紅利支出Policyholderdividendexpense分保費用Reinsuranceexpense營業(yè)稅金及附加Businesstaxandsurcharges1,757,439.58771,902.54銷售費用Sellingexpenses42,838,576.9819,936,292.78管理費用Administrationexpenses64,692,353.0327,699,236.79財務費用Financialexpenses1,445,570.161,178,719.37資產減值損失Assetsimpairmentloss-708,049.67403,604.69加：公允價值變動收益（損失以“－”號填列）Plus:incomefromfairvaluevariation("-"forloss)投資收益（損失以“－”號填列）Incomefrominvestment("-"forloss)1,343,163.30-938,243.23其中：對聯營企業(yè)和合營企業(yè)的投資收益Incl.:Incomefrominvestmenttojointventureandcooperativeenterprise1,343,163.30-938,243.23匯兌收益（損失以“-”Exchangegain("-"forloss)三、營業(yè)利潤（虧損以“－”號填列）III.Operatingprofit("-"forloss)42,891,978.881,505,625.26加：營業(yè)外收入Plus:Non-operatingrevenue11,041,287.306,455,071.37其中：非流動資產處置利得Incl.:Gainsfromdisposalofnon-currentassets減：營業(yè)外支出Less:Non-operatingexpenses22,963.46391.12其中：非流動資產處置損失Incl.:Lossondisposalofnon-currentassets四、利潤總額（虧損總額以“－”IV.Totalprofit("-"forloss)53,910,302.727,960,305.51減：所得稅費用Less:Incometaxexpense12,197,565.337,251,890.52五、凈利潤（凈虧損以“－”號填列）V.Netprofit("-"forloss)41,712,737.39708,414.99歸屬于母公司所有者的凈利潤Netprofitattributedtoparentcompanyowners38,026,399.791,724,034.89少數股東損益Minorityinterestincome3,686,337.60-1,015,619.90六、其他綜合收益的稅后凈額VI.Netamountofothercomprehensiveincomeaftertax1,062,696.58129,787.96歸屬母公司所有者的其他綜合收益的稅后凈額Netamountofothercomprehensiveincomeaftertaxattributedtoparentcompanyowners1,062,696.58129,787.96（一）以后不能重分類進損益的其他綜合收益(I)Othercomprehensiveincomethatcan'tbereclassifiedintoprofitandloss1.重新計量設定受益計劃凈負債或凈資產的變動1.Remeasurethevariationofnetindebtednessornetassetofdefinedbenefitplan2.權益法下在被投資單位不能重分類進損益的其他綜合收益中享有的份額2.Shareinothercomprehensiveincomethatcan'tbereclassifiedintoprofitandlossintheinvestedenterpriseunderequitymethod（二）以后將重分類進損益的其他綜合收益(II)Othercomprehensiveincomethatwillbereclassifiedintoprofitandloss1,062,696.58129,787.961.權益法下在被投資單位以后將重分類進損益的其他綜合收益中享有的份額2.Shareinothercomprehensiveincomethatwillbereclassifiedintoprofitandlossintheinvestedenterpriseunderequitymethod2.可供出售金融資產公允價值變動損益2.Changesinfairvaluethroughprofitandlossofavailable-for-salefinancialassets3.持有至到期投資重分類為可供出售金融資產損益3.Held-to-maturityinvestmentreclassifiedintoavailable-for-salefinancialassets4.現金流量套期損益的有效部分4.Effectivepartofcash-flowhedgeprofitandloss5.外幣財務報表折算差額5.Balancearisingfromthetranslationofforeigncurrencyfinancialstatements1,062,696.58129,787.966.其他6.Others歸屬于少數股東的其他綜合收益的稅后凈額Netamountofothercomprehensiveincomeaftertaxattributedtominorityshareholders七、綜合收益總額VII.Totalcomprehensiveincome42,775,433.97838,202.95歸屬于母公司所有者的綜合收益總額Totalcomprehensiveincomeattributedtoparentcompanyowners39,089,096.371,853,822.85歸屬于少數股東的綜合收益總額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）稀釋每股收益(II)Dilutedearningspershare0.07610.0034本期發(fā)生同一控制下企業(yè)合并的，被合并方在合并前實現的凈利潤為：0.00元，上期被合并方實現的凈利潤為：0.00元。Incaseofenterprisemergerunderthesamecontrol,themergedpartyhadanetprofit:0.00Yuanbeforebeingmergedand0.00Yuaninpriorperiod.3、合并現金流量表3.ConsolidatedCashFlowStatement單位：元Unit:Yuan項目Items本期發(fā)生額Currentperiod上期發(fā)生額Priorperiod一、經營活動產生的現金流量：I.Cashflowsarisingfromoperatingactivities:銷售商品、提供勞務收到的現金Cashreceiptsfromsaleofgoodsandrenderingofservices280,994,340.19111,849,965.13客戶存款和同業(yè)存放款項凈增加額Netincreaseindepositfromcustomersandinterbank向中央銀行借款凈增加額Netincreaseinborrowingfromcentralbank向其他金融機構拆入資金凈增加額Netincreaseinborrowingsfromotherfinancialinstitutions收到原保險合同保費取得的現金Cashreceiptsfromoriginalinsurancecontractpremium收到再保險業(yè)務現金凈額Netcashreceiptsfromreinsurancebusiness保戶儲金及投資款凈增加額Netincreaseofinsureddepositandinvestment處置以公允價值計量且其變動計入當期損益的金融資產凈增加額Netincreaseindisposaloffinancialassetsmeasuredatfairvalueandchangesofwhichincludedincurrentprofitandloss收取利息、手續(xù)費及傭金的現金Cashreceiptsfrominterest,feeandcommission拆入資金凈增加額Netincreaseinborrowingsfrombanksandotherfinancialinstitutions回購業(yè)務資金凈增加額Netincreaseinrepurchasebusinessfunds收到的稅費返還Cashreceiptsfromtaxrefunds9,883,556.216,388,503.35收到其他與經營活動有關的現金Othercashreceiptsrelatingtooperatingactivities85,784,307.698,633,806.22經營活動現金流入小計Totalcashinflowsfromoperatingactivities376,662,204.09126,872,274.70購買商品、接受勞務支付的現金Cashpaymentsforgoodsacquiredandservicesreceived239,736,598.4385,776,276.41客戶貸款及墊款凈增加額Netincreaseincustomerloansandadvances存放中央銀行和同業(yè)款項凈增加額Netincreaseofdepositsincentralbankandotherfinancialinstitutions支付原保險合同賠付款項的現金Cashpaymentsfororiginalinsurancecontractclaims支付利息、手續(xù)費及傭金的現金Cashpaymentsforinterest,feeandcommission支付保單紅利的現金Cashpaymentforpolicyholderdividend支付給職工以及為職工支付的現金Cashpaymentstoandonbehalfofemployees66,078,220.5632,050,797.34支付的各項稅費Cashpaymentsfortaxes49,751,661.3627,356,605.71支付其他與經營活動有關的現金Othercashpaymentsrelatingtooperatingactivities67,684,678.8242,218,856.22經營活動現金流出小計Totalcashoutflowsfromoperatingactivities423,251,159.17187,402,535.68經營活動產生的現金流量凈額Netcashflowsfromoperatingactivities-46,588,955.08-60,530,260.98二、投資活動產生的現金流量：II.Cashflowsarisingfrominvestmentactivities:收回投資收到的現金Cashreceiptsfrominvestmentwithdrawal2,880,000.001,470,000.00取得投資收益收到的現金Cashreceiptsfromreturnoninvestments287,833.64處置固定資產、無形資產和其他長期資產收回的現金凈額Netcashreceiptsfromdisposaloffixedassets,intangibleassetsandotherlong-termassets22,770.9621,834.00處置子公司及其他營業(yè)單位收到的現金凈額Netcashreceiptsfromdisposalofsubsidiaryoranyotherbusinessunit300,000.00收到其他與投資活動有關的現金Othercashreceiptsrelatingtoinvestmentactivities14,936.99100,000.00投資活動現金流入小計Totalcashinflowsfrominvestmentactivities3,205,541.591,891,834.00購建固定資產、無形資產和其他長期資產支付的現金Cashpaymentstoacquirefixedassets,intangibleassetsandotherlong-termassets1,314,811.025,968,544.15投資支付的現金Cashpaymentstoacquireinvestments9,650,000.00335,613.25質押貸款凈增加額Netincreaseofhypothecatedloan取得子公司及其他營業(yè)單位支付的現金凈額Netcashpaymentstoacquiresubsidiaryandotherbusinessunits支付其他與投資活動有關的現金Othercashpaymentsrelatingtoinvestmentactivities3,000,000.00投資活動現金流出小計Totalcashoutflowsfrominvestmentactivities10,964,811.029,304,157.40投資活動產生的現金流量凈額Netcashflowsfrominvestmentactivities-7,759,269.43-7,412,323.40三、籌資活動產生的現金流量：III.Cashflowsarisingfromfinancingactivities:吸收投資收到的現金Cashreceiptsfrominvestmentsbyothers1,051,000.00其中：子公司吸收少數股東投資收到的現金Incl.:Cashreceiptsfromsubsidiaryinvestmentsfromminorityshareholders取得借款收到的現金Cashreceiptsfromborrowings49,900,000.00發(fā)行債券收到的現金Cashreceiptsfromissuanceofbonds收到其他與籌資活動有關的現金Othercashreceiptsrelatingtofinancingactivities籌資活動現金流入小計Totalcashinflowsfromfinancingactivities50,951,000.00償還債務支付的現金Cashrepaymentsofamountsborrowed9,900,000.00分配股利、利潤或償付利息支付的現金Cashpaidfordistributionofdividendsorprofits,orcashpaymentsforinterests10,885,711.761,545,222.22其中：子公司支付給少數股東的股利、利潤Incl.:Dividendsandprofitspaidtominoritystockholdersfromsubsidiary支付其他與籌資活動有關的現金Othercashpaymentsrelatingtofinancingactivities籌資活動現金流出小計Totalcashoutflowsfromfinancingactivities20,785,711.761,545,222.22籌資活動產生的現金流量凈額Netcashflowsfromfinancingactivities30,165,288.24-1,545,222.22四、匯率變動對現金及現金等價物的影響IV.Effectofexchangeratechangesoncashandcashequivalents-163,376.9794,872.63五、現金及現金等價物凈增加額V.Netincreaseincashandcashequivalents-24,346,313.24-69,392,933.97加：期初現金及現金等價物余額Plus:Beginningbalanceofcashandcashequivalents544,836,841.61346,175,518.98六、期末現金及現金等價物余額V.Closingbalanceofcashandcashequivalents520,490,528.37276,782,585.01

會計科目中英文對照（北京市審計局發(fā)布）順序號編號會計科目名稱適用范圍英文表達法一、資產類11001庫存現金CashonHand21002銀行存款BankDeposit31003存放中央銀行款項銀行專用DepositintheCentralBank41011存放同業(yè)銀行專用DuefromPlacementswithBanksandOtherFinancialInstitutions51015其他貨幣資金OtherMonetaryCapital61021結算備付金證券專用DepositReservationforBalance71031存出保證金金融共用DepositforRecognizance81051拆出資金金融共用LendingstoBanksandOtherFinancialInstitutions91101交易性金融資產TransactionalMonetaryCapital101111買入返售金融資產金融共用RedemptoryMonetaryCapitalforSale111121應收票據NotesReceivable121122應收賬款AccountsReceivable131123預付賬款AccountsPrepayment141131應收股利DividendReceivable151132應收利息AccruedInterestReceivable161211應收保戶儲金保險專用ReceivableDepositfromtheInsured171221應收代位追償款保險專用SubrogationReceivables181222應收分保賬款保險專用ReinsuranceAccountsReceivable191223應收分保未到期責任準備金保險專用ReceivableDepositforUndueDutyofReinsurance201224應收分保保險責任準備金保險專用ReceivableDepositforDutyofReinsurance211231其他應收款OtherAccountsReceivable221241壞賬準備BadDebitReserve231251貼現資產銀行專用DepositofCapitalDiscounted241301貸款銀行和保險共用Loans251302貸款損失準備銀行和保險共用LoansImpairmentReserve261311代理兌付證券銀行和證券共用VicariouslyCashedSecurities271321代理業(yè)務資產CapitalinVicariousBusiness281401材料采購ProcurementofMaterials291402在途物資MaterialsinTransit301403原材料RawMaterials311404材料成本差異BalanceofMaterials321406庫存商品CommodityStocks331407發(fā)出商品GoodsinTransit341410商品進銷差價DifferencebetweenPurchaseandSalesofCommodities351411委托加工物資MaterialsforConsignedProcessing361412包裝物及低值易耗品WrappageandEasilyWornoutInexpensiveArticles371421消耗性生物資產農業(yè)專用ConsumptiveBiologicalAssets381431周轉材料建造承包商專用RevolvingMaterials391441貴金屬銀行專用ExpensiveMetals401442抵債資產金融共用CapitalforDebtPayment411451損余物資保險專用SalvageValueOfInsuredProperties421461存貨跌價準備ReserveForStockDepreciation431501待攤費用UnamortizedExpenditures441511獨立賬戶資產保險專用CapitalinIndependentAccounts451521持有至到期投資Held-To-MaturityInvestment461522持有至到期投資減值準備ReserveforHeld-To-MaturityInvestmentImpairment471523可供出售金融資產FinancialAssetsAvailableforSale481524長期股權投資Long-termEquityInvestment491525長期股權投資減值準備ReserveforLong-termEquityInvestmentImpairment501526投資性房地產InvestmentRealEstate511531長期應收款Long-termAccountsReceivable521541未實現融資收益UnrealizedFinancingProfits531551存出資本保證金保險專用DepositforCapitalRecognizance541601固定資產FixedAssets551602累計折舊AccumulativeDepreciation561603固定資產減值準備ReserveforFixedAssetsImpairment571604在建工程ConstructioninProcess581605工程物資EngineerMaterial591606固定資產清理DisposalofFixedAssets601611融資租賃資產租賃專用FinancialLeasingAssets611612未擔保余值租賃專用UnguaranteedResidualValue621621生產性生物資產農業(yè)專用ProductiveBiologicalAssets631622生產性生物資產累計折舊農業(yè)專用AccumulativeDepreciationofProductiveBiologicalAssets641623公益性生物資產農業(yè)專用BiologicalAssetsforCommonweal651631油氣資產石油天然氣開采專用OilandGasAssets661632累計折耗石油天然氣開采專用AccumulatedDepletion671701無形資產IntangibleAssets681702累計攤銷AccumulatedAmortization691703無形資產減值準備ReserveforIntangibleAssetsImpairment701711商譽BusinessReputation711801長期待攤費用Long-termDeferredExpenses721811遞延所得稅資產DeferredIncomeTaxAssets731901待處理財產損溢UnsettledAssetsProfitandLoss二、負債類742001短期借款Short-termBorrowings752002存入保證金金融共用DepositReceivedforRecognizance762003拆入資金金融共用BorrowingsfromBanksandOtherFinancialInstitutions772004向中央銀行借款銀行專用HYPERLINK"/