财务报表词汇-中英对照.docx

财务报表示例
一、财务报表
I. Financial Statements

1、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 equivalents
520,490,528.37
544,836,841.61
结算备付金
Deposit reservation for balance

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 receivable
51,864,545.77
49,463,870.75
应收账款
Accounts receivable
238,532,267.65
253,392,705.55
预付款项
Advance to suppliers
129,617,077.86
54,697,420.25
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 receivables
46,680,620.62
27,018,836.80
买入返售金融资产
Redemptory monetary capital for sale

存货
Inventory
254,943,973.00
149,509,500.29
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 assets
3,300,577.80
5,562,663.42
流动资产合计
Total current assets
1,245,429,591.07
1,084,481,838.67
非流动资产：
Non-current assets:

发放贷款及垫款
Make loans and advances

可供出售金融资产
Available-for-sale financial assets
128,324,600.00
177,274,600.00
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 investment
226,486,890.66
217,239,415.19
投资性房地产
Investment real estate
2,432,789.00
2,508,131.78
固定资产
Fixed assets
114,318,486.42
117,356,047.96
在建工程
Construction in progress
5,983,161.56
5,983,161.56
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 assets
32,619,234.56
34,194,135.34
开发支出
Development expenditure

商誉
Goodwill
541,598,069.40
541,598,069.40
长期待摊费用
Long-term deferred expenses
4,063,882.51
3,638,457.13
递延所得税资产
Deferred income tax assets
7,029,045.88
9,202,491.06
其他非流动资产
Other non-current assets

非流动资产合计
Total non-current assets
1,062,856,159.99
1,108,994,509.42
资产总计
Total assets
2,308,285,751.06
2,193,476,348.09
流动负债：
Current liabilities:

短期借款
Short-term borrowing
215,500,000.00
175,500,000.00
向中央银行借款
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
Notes payable
166,266.00
204,932.34
应付账款
Accounts payable
270,339,054.18
258,500,394.22
预收款项
Advance from customers
189,897,382.55
164,827,779.31
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 payable
18,176,004.16
19,224,841.26
应交税费
Taxes payable
38,602,820.72
56,040,107.67
应付利息
Interest payable
356,666.67
502,953.17
应付股利
Dividend payable
565,762.77
565,762.77
其他应付款
Other accounts payable
96,896,122.57
82,857,138.62
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 vicariously 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 liabilities
830,500,079.62
758,223,909.36
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.: Preferred 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 income

1,050,000.00
递延所得税负债
Deferred income tax liabilities
6,378,937.32
6,269,437.32
其他非流动负债
Other non-current liabilities

非流动负债合计
Total non-current liabilities
6,378,937.32
7,319,437.32
负债合计
Total liabilities
836,879,016.94
765,543,346.68
所有者权益：
Owner's equity:

股本
Capital stock
499,983,108.00
500,481,802.00
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 reserve
644,603,890.25
644,603,890.25
减：库存股
Less: Treasury share
63,391,195.82
63,889,889.82
其他综合收益
Other comprehensive income
1,062,696.58
1,248,514.49
专项储备
Special reserve

盈余公积
Surplus reserve
17,969,331.07
17,969,331.07
一般风险准备
General risk preparation

未分配利润
Retained earnings
292,465,187.40
254,438,787.61
归属于母公司所有者权益合计
Total owner's equity attributable to parent company
1,392,693,017.48
1,354,852,435.60
少数股东权益
Minority stockholder's interest
78,713,716.64
73,080,565.81
所有者权益合计
Total owner's equity
1,471,406,734.12
1,427,933,001.41
负债和所有者权益总计
Total liabilities and owner's equity
2,308,285,751.06
2,193,476,348.09

2、合并利润表
2. Consolidated Income Statement
单位：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 income
214,629,708.25
87,116,299.88
其中：营业收入
Incl.: Operating income
214,629,708.25
87,116,299.88
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 cost
173,080,892.67
84,672,431.39
其中：营业成本
Incl.: Operating cost
63,055,002.59
34,682,675.22
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 and surcharges
1,757,439.58
771,902.54
销售费用
Selling expenses
42,838,576.98
19,936,292.78
管理费用
Administration expenses
64,692,353.03
27,699,236.79
财务费用
Financial expenses
1,445,570.16
1,178,719.37
资产减值损失
Assets impairment loss
-708,049.67
403,604.69
加：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“－”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 enterprise

1,343,163.30

-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)
42,891,978.88
1,505,625.26
加：营业外收入
Plus: Non-operating revenue
11,041,287.30
6,455,071.37
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 expenses
22,963.46
391.12
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 profit ("-" for loss)

53,910,302.72
7,960,305.51
减：所得税费用
Less: Income tax expense
12,197,565.33
7,251,890.52
五、净利润（净亏损以“－”号填列）
V. Net profit ("-" for loss)
41,712,737.39
708,414.99
归属于母公司所有者的净利润
Net profit attributed to parent company owners
38,026,399.79
1,724,034.89
少数股东损益
Minority interest income
3,686,337.60
-1,015,619.90
六、其他综合收益的税后净额
VI. Net amount of other comprehensive income after tax
1,062,696.58
129,787.96
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 owners

1,062,696.58

129,787.96
（一）以后不能重分类进损益的其 他综合收益
(I) Other comprehensive income that can't be reclassified into profit and loss

1.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 plan

2.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 enterprise 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 loss

1,062,696.58

129,787.96
1.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 method

2.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 assets

3.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 assets

4.现金流量套期损益的有效部分
4. Effective part of cash-flow hedge profit and loss

5.外币财务报表折算差额
5. Balance arising from the translation of foreign currency financial statements
1,062,696.58
129,787.96
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 income
42,775,433.97
838,202.95
归属于母公司所有者的综合收益总额
Total comprehensive income attributed to parent company owners

39,089,096.37

1,853,822.85
归属于少数股东的综合收益总额
Total comprehensive income attributed to minority shareholders
3,686,337.60
-1,015,619.90
八、每股收益：
VIII. Earnings per share:

（一）基本每股收益
(I) Basic earnings per share
0.0761
0.0034
（二）稀释每股收益
(II) Diluted earnings per share
0.0761
0.0034
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 services
280,994,340.19
111,849,965.13
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 from 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
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 business funds

收到的税费返还
Cash receipts from tax refunds
9,883,556.21
6,388,503.35
收到其他与经营活动有关的现金
Other cash receipts relating to operating activities

85,784,307.69

8,633,806.22
经营活动现金流入小计
Total cash inflows from operating activities
376,662,204.09
126,872,274.70
购买商品、接受劳务支付的现金
Cash payments for goods acquired and services received
239,736,598.43
85,776,276.41
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 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 employees

66,078,220.56

32,050,797.34
支付的各项税费
Cash payments for taxes
49,751,661.36
27,356,605.71
支付其他与经营活动有关的现金
Other cash payments relating to operating activities

67,684,678.82

42,218,856.22
经营活动现金流出小计
Total cash outflows from operating activities
423,251,159.17
187,402,535.68
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 withdrawal
2,880,000.00
1,470,000.00
取得投资收益收到的现金
Cash receipts from return on investments
287,833.64

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 assets

22,770.96

21,834.00
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 unit

300,000.00
收到其他与投资活动有关的现金
Other cash receipts relating to investment activities

14,936.99

100,000.00
投资活动现金流入小计
Total cash inflows from investment activities
3,205,541.59
1,891,834.00
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 assets

1,314,811.02

5,968,544.15
投资支付的现金
Cash payments to acquire investments
9,650,000.00
335,613.25
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 activities

3,000,000.00
投资活动现金流出小计
Total cash outflows from investment activities
10,964,811.02
9,304,157.40
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 others
1,051,000.00

其中：子公司吸收少数股东投资 收到的现金
Incl.: Cash receipts from subsidiary investments from minority shareholders

取得借款收到的现金
Cash receipts from borrowings
49,900,000.00

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 activities
50,951,000.00

偿还债务支付的现金
Cash repayments of amounts borrowed
9,900,000.00

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 interests
10,885,711.76
1,545,222.22
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 activities

筹资活动现金流出小计
Total cash outflows from financing activities
20,785,711.76
1,545,222.22
筹资活动产生的现金流量净额
Net cash flows from financing activities
30,165,288.24
-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

-163,376.97

94,872.63
五、现金及现金等价物净增加额
V. Net increase in 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 equivalents
544,836,841.61
346,175,518.98
六、期末现金及现金等价物余额
V. Closing balance of cash and cash equivalents
520,490,528.37
276,782,585.01

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
1
1001
库存现金

Cash on Hand
2
1002
银行存款

Bank Deposit
3
1003
存放中央银行款项
银行专用
Deposit in the Central Bank
4
1011
存放同业
银行专用
Due from Placements with Banks and Other Financial Institutions
5
1015
其他货币资金

Other Monetary Capital
6
1021
结算备付金
证券专用
Deposit Reservation for Balance
7
1031
存出保证金
金融共用
Deposit for Recognizance
8
1051
拆出资金