保险会计科目中英文对照表

法定报告名称
法定审计中文报告Audit Financial Statements
分红险审计报告The Financial statements for participating business
偿付能力中文报告Solvency margin statements
动态偿付能力中文报告Dynamic solvency test report
投资连结保险投资账户专题财务报告中文版THe Financial statements for Unit-Linked business
管理建议书中文版Management Letter
法定审计英文报告Audit Financial Statements(English version)
交易性金融资产Held-for-trading financial assets
应收利息Interest receivables
应收保费Premium receivables
应收分保账款Receivables from reinsurers
应收分保未到期责任准备金Reinsurers’ share of unearned premium reserves
应收分保未决赔款准备金Reinsurers’ share of claim reserves
应收分保寿险责任准备金Reinsurers’ share of life insurance reserves
应收分保长期健康险责任准备金Reinsurers’ share of long-term health insurance reserves 保户质押贷款Loans to policyholders
定期存款Term deposits
可供出售金融资产Available-for-sale financial assets
持有至到期投资Held-to-maturity financial assets
存出资本保证金Capital guarantee deposits
固定资产Fixed assets
无形资产Intangible assets
递延所得税资产Deferred tax assets
独立账户资产Separate account assets
其他资产Other assets
资产总计Total assets
负债LIABILITIES
预收保费Premiums received in advance
应付手续费及佣金Handling charges and commissions payables
应付分保账款Payables to reinsurers
应付职工薪酬Salaries and welfare payables
应交税费Tax payables
应付赔付款Claims payable
应付保单红利Policyholder dividends payable
保户储金及投资款Insured savings and investment section
未到期责任准备金Unearned premium reserves
未决赔款准备金Claim reserves
寿险责任准备金Life insurance reserves
长期健康险责任准备金Long-term health insurance reserves
递延所得税负债Deferred tax liabilities
独立账户负债Separate account liabilities
其他负债Other liabilities
负债合计Total liabilities
所有者权益EQUITY
实收资本Paid-in capital
资本公积Capital reserves
未弥补亏损Accumulated losses
所有者权益合计Total equity
负债及所有者权益总计Total liabilities and equity
利润表Income Statement
营业收入Operating income
已赚保费Net premiums earned
保险业务收入Premium income
减：分出保费Less: premiums ceded to reinsurers
提取未到期责任准备金 Provision for unearned premium reserves
投资收益Investment income
公允价值变动收益/(损失)Gains on changes in fair values
汇兑损失Exchange losses
其他业务收入Other operating income
营业支出Operating expenses
退保金Surrenders
赔付支出Claims paid
减：摊回赔付支出Less: Reinsurers’ share of claims paid
提取保险责任准备金Changes in insurance liabilities
减：摊回保险责任准备金Less: Reinsurers’ share of insurance contract reserves 保单红利支出Policyholder dividends
营业税金及附加Business taxes and surcharges
手续费及佣金支出Handling charges and commissions
业务及管理费General and administrative expenses
减：摊回分保费用Less: Reinsurers’ share of expenses
其他业务成本Other operating expenses
资产减值损失Impairment losses
营业亏损Operating loss
加：营业外收入Add: Non-operating income
减：营业外支出Less: Non-operating expenses
亏损总额Loss before tax
减：所得税收益/(费用)Add: Gains on income taxes
净亏损Net loss
一、经营活动产生的现金流量Cash flows from operating activities
Cash received from direct
premiums written
收到的其他与经营活动有关的现金Cash received from other operating activities
经营活动现金流入小计Subtotal of cash inflows
支付原保险合同赔付款项的现金Direct business claims paid
支付再保业务现金净额Cash paid for reinsurance, net
支付手续费及佣金的现金Handling charges and commissions paid
支付保单红利的现金Policyholder dividends paid
支付给职工以及为职工支付的现金Cash paid to and for employees
支付的各项税费Cash paid for taxes and surcharges
支付的其他与经营活动有关的现金Cash paid for other operating activities
经营活动现金流出小计Subtotal of cash outflows
经营活动产生的现金流量净额Net cash flows from operating activities
二、投资活动产生的现金流量Cash flows from investing activities
收回投资所收到的现金Cash received from sales and redemption of investments 取得投资收益收到的现金Cash received from returns on investments
收到的其他与投资活动有关的现金Cash received from other investing activities
投资活动现金流入小计Subtotal of cash inflows
二、投资活动产生的现金流量（续）Cash flows from investing activities (continued)
投资支付的现金Cash paid for acquisitions of investments
质押贷款净增加额Increase in policy loans, net
购建固定资产、无形资产和其他长期资产支付的现金Cash paid for acquisitions of fixed assets, intangible assets and other long-term assets
定期存款支付的现金Cash paid for term deposit
支付其他与投资活动有关的现金Cash paid for other investing activities
投资活动现金流出小计Subtotal of cash outflows
投资活动产生的现金流量净额Net cash flows from investing activities
三、筹资活动产生的现金流量Cash flows from financing activities:
吸收投资收到的现金Cash received from capital contributions
筹资活动现金流入小计Sub-total of cash inflows
筹资活动产生的现金流量净额Net cash flows from financing activities
四、汇率变动对现金及现金等价物的影响 Effect of exchange rate changes on cash and cash equivalents
五、现金及现金等价物净增加额Net change in cash and cash equivalents
加：年初现金及现金等价物余额Add: Cash and cash equivalents at beginning of the year
六、年末现金及现金等价物余额 Cash and cash equivalents at end of the year
收到原保险合同保费取得的现金
将净亏损调节为经营活动的现金流量：Reconciliation of the net loss to cash flows from operating activities:
净亏损Net Loss
加：资产减值损失Add：Provision for impairment losses
固定资产折旧Depreciation of fixed assets
无形资产摊销Amortisation of intangible assets
长期待摊费用摊销Amortisation of long-term deferred expenses
Loss on disposal of fixed assets,
处置固定资产、无形资产和其他长期资产的损失
intangible assets and other long-term assets
公允价值变动收益Gains on changes in fair value
投资收益Investment income
汇兑损失/（收益）Foreign exchange losses
提取各项保险准备金Change in insurance contract reserves
递延所得税资产的减少/(增加)Decrease/(increase) in deferred tax assets
递延所得税负债的增加/(减少)Increase/(decrease) in deferred tax liabilities
经营性应收项目的增加Increase in operating receivables
经营性应付项目的增加Increase in operating payables
经营活动产生的现金流量净额Net cash flows from operating activities
所有者权益变动表Statement of Changes in Equity
上年年末余额Balance as at 1 January 2XXX
本年增减变动金额Changes in the current year
1、净亏损 1. Net loss
2、直接计入所有者权益的利得和损失 2. Gains recognised directly in equity
（1）可供出售金融资产公允价值变动净额 (1) Net gains on changes in fair values of available-for-sale financial assets
其中：计入所有者权益的金额 Including: Recognised in equity
转入当期损益的金额 Transferred to the income statement
小计 Subtotal of net gains on changes in fair values of available-for-sale financial assets （2）影子调整的影响(2) Effect of shadow accounting adjustment
（3）与计入所有者权益项目相关的所得税的影响(3)Related tax effect of items recognised directly in equity
直接计入所有者权益的利得和损失小计Subtotal of gains recognised directly in equity
3、所有者投入资本 3. Paid-in capital
本年增减变动金额合计Subtotal of change in the current year
年末余额Balance as at 31 December 2XXX
保险会计术语
保单复效利息收入Interest collected of restatement
管理式医疗产品管理费收入TPA products management fee
金融工具交易成本摊销Transaction cost amortization of financial instrument
万能险初始费用摊销Initial charge amortization of Universal Life
可转债Convertible bonds
财务报表附注Notes to Financial Statements
企业会计准则ASBE
原注册资本Original registered capital
重大保险风险测试Significant insurance risk testing
混合保险合同分拆Unbundling of hybrid insurance contracts
保险合同准备金计量Measurement of insurance contract liabilities
持续经营Going concern
编制Prepared on
历史成本Historical cost
以公允价值计量Measured at fair value
会计政策和会计估计ACCOUNTING POLICIES AND ESTIMATES
会计年度Accounting year
记账本位币Functional currency
即期汇率Spot exchange rates
金融资产分类和计量Classification and measurement of financial assets
初始确认Initial recognition
衍生金融工具Derivative financial instruments。