下面是小编为大家整理的财务报表词汇-中英对照【完整版】,供大家参考。
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一、财务报表 1、合并资产负债表
财务报表示例
I. Financial Statements
1. Consolidated Balance Sheet
Name of enterprise:
March 31, 2016
Unit: Yuan
流 动 资 产 ：
Current assets: 项目Items 期末余额Closing balance 期初余额Beginning balance 货币资金 Cash and cash equivalents 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 应收账款 Accounts receivable 预付款项 Advance to suppliers 应收保费 520,490,528.37 544,836,841.61
51,864,545.77 49,463,870.75
238,532,267.65 253,392,705.55
129,617,077.86 54,697,420.25 编制单位：
2016 年03 月31 日 单位：元
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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 买入返售金融资产 Redemptory monetary capital for sale 存货 Inventory 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 流动资产合计 Total current assets 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 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 投资性房地产 Investment real estate 固定资产Fixed assets 在建工程
46,680,620.62 27,018,836.80
254,943,973.00 149,509,500.29
3,300,577.80
5,562,663.42 1,245,429,591.07 1,084,481,838.67 128,324,600.00 177,274,600.00
226,486,890.66
217,239,415.19 2,432,789.00 2,508,131.78 114,318,486.42 117,356,047.96 5,983,161.56 5,983,161.56
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Construction in progress 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 开发支出 Development expenditure 商誉 Goodwill 长期待摊费用 Long-term deferred expenses 递延所得税资产 Deferred income tax assets 其他非流动资产 Other non-current assets 非流动资产合计 Total non-current assets 资产总计Total assets 流动负债：
Current liabilities: 短期借款 Short-term borrowing 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
32,619,234.56 34,194,135.34
541,598,069.40
541,598,069.40 4,063,882.51 3,638,457.13 7,029,045.88 9,202,491.06
1,062,856,159.99 1,108,994,509.42
2,308,285,751.06 2,193,476,348.09
215,500,000.00 175,500,000.00
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Derivative financial liabilities 应付票据 Notes payable 应 付 账 款 Accounts payable 预收款项 Advance from customers 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 应交税费 Taxes payable 应 付 利 息 Interest payable 应付股利 Dividend payable 其他应付款 Other accounts payable 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 非流动负债：
Non-current liabilities: 长期借款
166,266.00 204,932.34 270,339,054.18 258,500,394.22 189,897,382.55 164,827,779.31
18,176,004.16 19,224,841.26 38,602,820.72 56,040,107.67 356,666.67 502,953.17 565,762.77 565,762.77 96,896,122.57 82,857,138.62
830,500,079.62 758,223,909.36
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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 递延所得税负债 Deferred income tax liabilities 其他非流动负债 Other non-current liabilities 非流动负债合计 Total non-current liabilities 负债合计 Total liabilities 所有者权益：
Owner"s equity: 股本 Capital stock 其他权益工具 Other equity instruments 其中：优先股 Incl.: Preferred stock
1,050,000.00
6,378,937.32 6,269,437.32
6,378,937.32 7,319,437.32
836,879,016.94 765,543,346.68
499,983,108.00 500,481,802.00
资本公积Capital reserve 减：库存股 永 续 债 Perpetual capital securities
644,603,890.25 644,603,890.25
63,391,195.82 63,889,889.82 Less: Treasury share
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其他综合收益 Other comprehensive income 专项储备 Special reserve 盈余公积Surplus reserve 一般风险准备 General risk preparation 未分配利润 Retained earnings 归属于母公司所有者权益合计 Total owner"s equity attributable to parent company 少数股东权益 Minority stockholder"s interest 所 有 者 权 益 合 计 Total owner"s equity 负债和所有者权益总计 Total liabilities and owner"s equity 1,062,696.58 1,248,514.49
17,969,331.07 17,969,331.07
292,465,187.40
254,438,787.61 1,392,693,017.48 1,354,852,435.60 78,713,716.64 73,080,565.81 1,471,406,734.12 1,427,933,001.41 2,308,285,751.06 2,193,476,348.09
2. Consolidated Income Statement
Unit: Yuan
一、营业总收入 项目Items 本期发生额Current period 214,629,708.25 上期发生额Prior period 87,116,299.88 I. Total operating income 其中：营业收入 Incl.: Operating income 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 其中：营业成本
214,629,708.25 87,116,299.88
173,080,892.67 84,672,431.39
63,055,002.59 34,682,675.22 2、合并利润表 单位：元
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Incl.: Operating cost 利息支出 Interest expense 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 销售费用 Selling expenses 管理费用 Administration expenses 财务费用 Financial expenses 资产减值损失 Assets impairment loss 加：公允价值变动收益（损失以“－”号号填填列列））
Plus: income from fair value variation ("-" for loss) 投资收益（损失以“－”号填列）
Income from investment ("-" for loss) 其中：对联营企业和合营企业 的投资收益 Incl.: Income from investment to joint 号填列）
venture and cooperative enterprise 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) 加：营业外收入 Plus: Non-operating revenue
1,757,439.58 771,902.54 42,838,576.98 19,936,292.78 64,692,353.03 27,699,236.79 1,445,570.16 1,178,719.37 -708,049.67 403,604.69
1,343,163.30 -938,243.23
1,343,163.30 -938,243.23
42,891,978.88 1,505,625.26
11,041,287.30 6,455,071.37
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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 22,963.46
391.12 Less: Non-operating expenses
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“－”
53,910,3 7,960,305.51 IV. Total profit ("-" for loss)
02.72
减：所得税费用 12,197,565.33
7,251,890.52 Less: Income tax expense
五、净利润（净亏损以“－”号填列）
41,712,737.39
708,414.99 V. Net profit ("-" for loss)
归属于母公司所有者的净利润 38,026,399.79
1,724,034.89 Net profit attributed to parent company owners
少数股东损益 3,686,337.60
-1,015,619.90 Minority interest income
六、其他综合收益的税后净额 1,062,696.58
129,787.96 VI. Net amount of other comprehensive income after tax
归属母公司所有者的其他综合收益 的税后净额 1,062,696.58
129,787.96 Net amount of other comprehensive income after tax attributed to parent company owners （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
1,062,696.58 129,787.96
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reclassified into profit and loss 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 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 归属于母公司所有者的综合收益总额 Total comprehensive income attributed to parent company owners 归属于少数股东的综合收益总额 Total comprehensive income attributed to minority shareholders 八、每股收益：
VIII. Earnings per share: （一）基本每股收益 (I) Basic earnings per share （二）稀释每股收益 (II) Diluted earnings per share
1,062,696.58 129,787.96
42,775,433.97 838,202.95
39,089,096.37
1,853,822.85
3,686,337.60
-1,015,619.90
0.0761 0.0034
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
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merged a...
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