财务报表中英对照.docx
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财务报表中英对照.docx
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财务报表中英对照
合并资产负债表ConsolidatedBalanceSheet
母公司资产负债表BalanceSheetofParentCompany
资产
Assets
负债和所有者权益
(或股东权益)
LiabilitiesandOwners'(or
Shareholders')Equity
流动资产:
Currentassets:
流动负债:
Currentliabilities:
货币资金
MonetaryCapital
短期借款
Short-termBorrowing
结算备付金
SettlementReserves
向中央银行借款
BorrowingsfromtheCentralBank
拆出资金
Lendingfunds
吸收存款及同业存放
Depositsfromcustomersandinterbank
交易性金融资产
Tradingfinancialassets
拆入资金
Loansfromotherbanks
应收票据
Notesreceivable
交易性金融负债
Tradingfinancialliabilities
应收账款
AccountsReceivable
应付票据
Notespayable
预付款项
Prepayments
应付账款
Accountspayable
应收保费
Premiumsreceivable
预收款项
Advancereceivedfromcustomers
应收分保账款
Reinsuranceaccountsreceivable
卖出回购金融资产
款
Financialassetssoldforrepurchase
应收分保合同准
备金
Reinsurancecontractreserve
应付手续费及佣金
Handlingchargesandcommissionspayable
应收利息
Interestsreceivable
应付职工薪酬
Payrollpayable
应收股利
Dividendsreceivable
应交税费
Taxespayable
其他应收款
Otherreceivables
应付利息
Interestspayable
买入返售金融资
产
Buyingbackthesaleoffinancialassets
应付股利
Dividendspayable
存货
Inventories
其他应付款
Otherpayables
一年内到期的非
流动资产
Non-currentassetsduewithinoneyear
应付分保账款
Reinsuranceaccountspayable
其他流动资产
Othercurrentassets
保险合同准备金
Insurancecontractreserves
流动资产合计
Totalcurrentassets
代理买卖证券款
Customerbrokeragedeposits
代理承销证券款
Securitiesunderwritingbrokeragedeposits
非流动资产:
Non-currentassets
一年内到期的非流
动负债
Non-currentliabilitiesduewithinoneyear
发放贷款及垫款
Totaldisbursementofloansandadvances
其他流动负债
Othercurrentliabilities
可供出售金融资
产
Available-for-salefinancialassets
流动负债合计
Totalcurrentliabilities
持有至到期投资
Held-to-maturityinvestment
非流动负债:
Non-currentliabilities:
长期应收款
Long-termreceivables
长期借款
Long-termborrowing
长期股权投资
Long-termequityinvestment
应付债券
Bondspayable
投资性房地产
Investmentrealestate
长期应付款
Long-termpayables
固定资产
Fixedassets
专项应付款
Specialpayables
在建工程
ConstructioninProgress
预计负债
Accruedliabilities
工程物资
Projectgoodsandmaterials
递延所得税负债
Deferredincometax
liabilities
固定资产清理
Fixedassetsinliquidation
其他非流动负债
Othernon-currentliabilities
生产性生物资产
Productivebiologicalassets
非流动负债合计
Totalnon-current
liabilities
油气资产
Oilandgasassets
负债合计
Totalliabilities
无形资产
Intangibleassets
所有者权益(或股东
权益):
Owners'equity(or
Shareholders'equity):
开发支出
Developmentexpenditures
实收资本(或股本)
Paid-upcapital(orstockcapital)
商誉
Businessreputation
资本公积
Capitalreserves
长期待摊费用
Long-termdeferredexpenses
减:
库存股
Less:
Treasurystock
递延所得税资产
Deferredincometaxassets
专项储备
Specialreserves
其他非流动资产
Othernon-currentassets
盈余公积
Surplusreserve
非流动资产合计
Totalnon-currentassets
一般风险准备
Generalriskprovisions
未分配利润
Undistributedprofit
外币报表折算差额
Foreigncurrencytranslationdifferences
归属于母公司所有
者权益合计
Totalowners'equityattributabletoparentcompany
少数股东权益
Minorityequity
所有者权益合计
Totalowners'equity
资产总计
Totalassets
负债和所有者权益
总计
Totalliabilitiesandowners'equity
合并利润表ConsolidatedIncomeStatement
项目
Item
一、营业总收入
1.Totaloperatingrevenues
其中:
营业收入
Including:
OperatingRevenue
利息收入
Interestrevenue
已赚保费
Earnedpremium
手续费及佣金收入
Feeandcommissionincome
二、营业总成本
2.Totaloperatingcosts
其中:
营业成本
Including:
OperatingCost
利息支出
Interestexpense
手续费及佣金支出
Handlingchargesandcommissionexpenses
退保金
Refundedpremiums
赔付支出净额
Netpaymentsforinsuranceclaims
提取保险合同准备金净额
Netprovisionforinsurancecontracts
保单红利支出
Expendituresdividendpolicy
分保费用
Amortizedreinsuranceexpenditures
营业税金及附加
Businesstaxesandsurcharges
销售费用
Salesexpense
管理费用
OverheadExpense
财务费用
Financialexpense
资产减值损失
Assetimpairmentloss
加:
公允价值变动收益(损失以“-”号填列)
Add:
Profitsorlossesonthechangesinfairvalue(lossesexpressedwith"-")
投资收益(损失以“-”号填列)
Incomefrominvestments(lossesexpressedwith"-")
其中:
对联营企业和合营企业的投资收益
Including:
Investmentincomesfromjointventureandpartnership
汇兑收益(损失以“-”号填列)
Exchangegains(lossesexpressedwith"-")
三、营业利润(亏损以“-”号填列)
3.Operatingprofit(lossesexpressedwith"-")
加:
营业外收入
Add:
Non-operatingrevenues
减:
营业外支出
Less:
Non-operatingexpenses
其中:
非流动资产处置损失
Including:
Lossesfromdisposalofnon-currentassets
四、利润总额(亏损总额以“-”号填列)
4.Totalprofit(totallossesexpressedwith"-")
减:
所得税费用
Less:
Incometaxexpenses
五、净利润(净亏损以“-”号填列)
5.Netprofit(netlossexpressedwith"-")
归属于母公司所有者的净利润
Netprofitattributabletoownersofparentcompany
少数股东损益
Minorityinterestincome
六、每股收益:
6.Earningspershare:
(一)基本每股收益
(1)Basicearningspershare
(二)稀释每股收益
(2)Dilutedearningpershare
七、其他综合收益
7.Othercomprehensiveincome
八、综合收益总额
8.Totalcomprehensiveincome
归属于母公司所有者的综合收益总额
Totalcomprehensiveincomeattributabletoownersofparentcompany
归属于少数股东的综合收益总额
Totalcomprehensiveincomeattributabletominorityshareholders
合并现金流量表ConsolidatedCashFlowStatement
项目
Item
一、经营活动产生的现金流量:
1.Cashflowsfromoperatingactivities:
销售商品、提供劳务收到的现金
Cashreceivedfromsaleofgoodsorrenderingofservices
客户存款和同业存放款项净增加额
Netincreaseindepositsandduefrombanks
向中央银行借款净增加额
Netincreaseinborrowingsfromcentralbank
向其他金融机构拆入资金净增加额
Netincreaseinplacementsfromotherfinancialinstitutions
收到原保险合同保费取得的现金
Premiumsreceivedfromoriginalinsurancecontracts
收到再保险业务现金净额
Netcashreceivedfromreinsurancebusiness
保户储金及投资款净增加额
Netincreaseindepositsfrompolicyholders
处置交易性金融资产净增加额
Netincreasefromdisposaloftradablefinancialassets
收取利息、手续费及佣金的现金
Cashreceivedfrominterests,feesandcommissions
拆入资金净增加额
Netincreaseinplacementsfromotherfinancialinstitutions
回购业务资金净增加额
Netincreaseinrepurchasebusinesscapital
收到的税费返还
Refundoftaxandlevies
收到其他与经营活动有关的现金
Othercashreceivedrelatingtooperatingactivities
经营活动现金流入小计
Sub-totalofcashinflowsfromoperatingactivities
购买商品、接受劳务支付的现金
Cashpaymentsforgoodsacquiredandservicesreceived
客户贷款及垫款净增加额
Netincreaseinloansandadvancestocustomers
存放中央银行和同业款项净增加额
Netincreaseindepositswithcentralbankandotherfinancialinstitutions
支付原保险合同赔付款项的现金
Cashpaidforindemnityoforiginalinsurancecontract
支付利息、手续费及佣金的现金
Cashpaidforinterests,feesandcommissions
支付保单红利的现金
Cashpaidforpolicydividends
支付给职工以及为职工支付的现金
Cashpaidtoandonbehalfofemployees
支付的各项税费
Paymentsofalltypesoftaxes
支付其他与经营活动有关的现金
Othercashpaidrelatingtooperatingactivities
经营活动现金流出小计
Sub-totalofcashoutflowsfromoperatingactivities
经营活动产生的现金流量净额
NetCashFlowfromOperatingActivities
二、投资活动产生的现金流量:
2.Cashflowsfrominvestingactivities:
收回投资收到的现金
Cashreceivedfromdisposalofinvestments
取得投资收益收到的现金
Cashreceivedfromreturnofinvestments
处置固定资产、无形资产和其他长期资产收回的现金净额
Netcashreceivedfromdisposaloffixedassets,intangibleassetsandotherlong-termassets
处置子公司及其他营业单位收到的现金净额
Netcashreceivedfromdisposalofsubsidiariesandotherbusinessunits
收到其他与投资活动有关的现金
Othercashreceivedrelatingtoinvestingactivities
投资活动现金流入小计
Sub-totalofcashinflowsfrominvestingactivities
购建固定资产、无形资产和其他长期资产支付的现金
Cashpaidforpurchaseandconstructionoffixedassets,intangibleassetsandother.long-termassets
投资支付的现金
Cashpaidforacquisitionofinvestments
质押贷款净增加额
Netincreaseinpledgeloans
取得子公司及其他营业单位支付的现金净额
Netcashpaidforacquisitionofsubsidiariesandotherbusinessunits
支付其他与投资活动有关的现金
Othercashpaidrelatingtoinvestingactivities
投资活动现金流出小计
Sub-totalofcashoutflowsfrominvestingactivities
投资活动产生的现金流量净额
NetCashFlowfromInvestmentActivities
三、筹资活动产生的现金流量:
3.Cashflowsfromfinancingactivities:
吸收投资收到的现金
cashreceivedfromabsorbinginvestment
其中:
子公司吸收少数股东投资收到的现金
Including:
Cashreceivedfromminorityshareholderinvestmentbysubsidiary
取得借款收到的现金
Cashreceivedfromborrowings
发行债券收到的现金
Cashreceivedfrombondissue
收到其他与筹资活动有关的现金
Othercashreceivedrelatingtofinancingactivities
筹资活动现金流入小计
Sub-totalofcashinflowsfromfinancingactivities
偿还债务支付的现金
Cashrepaymentsofamountsborrowed
分配股利、利润或偿付利息支付的现金
Cashpaidfordividendandprofitdistributionorinterestpayment
其中:
子公司支付给少数股东的股利、利润
Including:
Dividendsandprofitspaidtominorityshareholdersofthesubsidiaries
支付其他与筹资活动有关的现金
Othercashpaidrelatingtofinancingactivities
筹资活动现金流出小计
Sub-totalofcashoutflowsfromfinancingactivities
筹资活动产生的现金流量净额
NetCashFlowfromFinancingActivities
四、汇率变动对现金及现金等价物的影响
4.Effectofforeignexchangeratechangesoncashandcashequivalents
五、现金及现金等价物净增加额
5.Netincreaseincashandcashequivalents
加:
期初现金及现金等价物余额
Add:
Beginningbalanceofcashandcashequivalents
六、期末现金及现金等价物余额
6.Endingbalanceofcashandcashequivalents
合并所有者权益变动表ConsolidatedStatementofChangesInOwners'Equity
项目
Item
一、上年年末余额
1.Endingbalanceforthepreviousyear
加:
会计政策变更
Add:
Changesinaccountingpolicies
前期差错更正
Earlyerrorcorrection
其他
Others
二、本年年初余额
2.Beginningbalanceforthecurrentyear
三、本期增减变动金额(减少以“-”号填列)
3.Increaseordecreaseinthecurrentyear(decreaseexpressedwith“-”)
(一)净利润
(1)Netprofit
(二)其他综合收益
(2)Othercomprehensiveincome
上述
(一)和
(二)小计
Sub-totaloftheaboveItem
(1)andItem
(2)
(三)股东投入和
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