财务报表格词汇-中英对照

Cashandcashequivalents 结算备付金
Depositreservationforbalance 拆出资金
Lendingstobanksandotherfinancialinstitutions 以公允价值计量且其变动计入当期损益的金融资产
Financialassetsmeasuredatfairvalueandchangesofwhichincludedin currentprofitandloss
Owner'sequity: 股本
Capitalstock
其他权益工具
Otherequityinstruments 其中：优先股
Incl.:Preferredstock
永续债
资本公积
Perpetualcapitalsecurities
Capitalreserve 减：库存股
Less:Treasuryshare 其他综合收益
期末余额 Closingbalance
单位：元 Unit:Yuan 期初余额 Beginningbalance
520,490,528.37
544,836,841.61
51,864,545.77 238,532,267.65 129,617,077.86
49,463,870.75 253,392,705.55
财
务
报
表
示
例
一、财务报表
I.FinancialStatements 1、合并资产负债表 1.ConsolidatedBalanceSheet
编制单位：
Nameofenterprise:
2016 年 03 月 31 日 March31,2016
项目
流动资产：
Items
Currentassets: 货币资金
1,062,856,159.99 2,308,285,751.06
1,108,994,509.42 2,193,476,348.09
Totalassets 流动负债： Currentliabilities:
短期借款 Short-termborrowing 向中央银行借款 Borrowingfromcentralbank 吸收存款及同业存放 Depositfromcustomersandinterbank 拆入资金 Borrowingsfrombanksandotherfinancialinstitutions 以公允价值计量且其变动计入当期损益的金融负债
Bondspayable 其中：优先股
Incl.:Preferredstock
永续债
长期应付款
Perpetualcapitalsecurities
Long-termpayables 长期应付职工薪酬
Long-termpayrollpayable 专项应付款
Specialaccountspayable 预计负债
19,224,841.26 56,040,107.67
502,953.17 565,762.77 82,857,138.62
830,500,079.62
758,223,909.36
Totalcurrentliabilities 非流动负债：
Non-currentliabilities: 长期借款
Long-termloans 应付债券
254,943,973.00
149,509,500.29
3,300,577.80 1,245,429,591.07
5,562,663.42 1,084,481,838.67
128,324,600.00
177,274,600.00
226,486,890.66 2,432,789.00
114,318,486.42 5,983,161.56
Netamountofinsurancecontractreserve 保单红利支出
Policyholderdividendexpense 分保费用
Reinsuranceexpense
营业税金及附加
Businesstaxandsurcharges
销售费用
Sellingexpenses 管理费用
Administrationexpenses 财务费用
1,392,693,017.48 78,713,716.64
1,471,406,734.12 2,308,285,751.06
1,354,852,435.60 73,080,565.81
1,427,933,001.41 2,193,476,348.09
本期发生额 Currentperiod
214,629,708.25
54,697,420.25
46,680,620.62
27,018,836.80
Redemptorymonetarycapitalforsale 存货 Inventory 划分为持有待售的资产 Classifiedasassetsheldforsale 一年内到期的非流动资产 Non-currentassetsmaturedwithinoneyear 其他流动资产 Othercurrentassets 流动资产合计 Totalcurrentassets 非流动资产： Non-currentassets: 发放贷款及垫款 Makeloansandadvances 可供出售金融资产 Available-for-salefinancialassets 持有至到期投资 Held-to-maturityinvestment 长期应收款 Long-termreceivables 长期股权投资 Long-termequityinvestment 投资性房地产 Investmentrealestate 固定资产 Fixedassets 在建工程 Constructioninprogress 工程物资 Engineermaterial 固定资产清理 Disposaloffixedassets 生产性生物资产 Productivebiologicalassets 油气资产 Oilandgasassets 无形资产 Intangibleassets 开发支出 Developmentexpenditure 商誉 Goodwill 长期待摊费用 Long-termdeferredexpenses 递延所得税资产 Deferredincometaxassets 其他非流动资产 Othernon-currentassets 非流动资产合计 Totalnon-currentassets 资产总计
17,969,331.07
292,465,187.40
254,438,787.61
Retainedearnings 归属于母公司所有者权益合计 Totalowner'sequityattributabletoparentcompany 少数股东权益 Minoritystockholder'sinterest 所有者权益合计 Totalowner'sequity 负债和所有者权益总计 Totalliabilitiesandowner'sequity
2、合并利润表
2.ConsolidatedIncomeStatement
项目
一、营业总收入
Items
I.Totaloperatingincome 其中：营业收入
Incl.:Operatingincome 利息收入
Interestincome 已赚保费
Earnedpremium 手续费及佣金收入
Feeandcommissionincome 二、营业总成本
214,629,708.25
单位：元 Unit:Yuan 上期发生额 Priorperiod
87,116,299.88
87,116,299.88
215,500,000.00
175,500,000.00
166,266.00 270,339,054.18 189,897,382.55
204,932.34 258,500,394.22 164,827,779.31
18,176,004.16 38,602,820.72
356,666.67 565,762.77 96,896,122.57
II.Totaloperatingcost 其中：营业成本
Incl.:Operatingcost
利息支出
Interestexpense 手续费及佣金支出
Feeandcommissionexpense
退保金
Surrendervalue 赔付支出净额
Netpaymentforinsuranceclaims 提取保险合同准备金净额
衍生金融资产 Derivativefinancialassets 应收票据 Notesreceivable 应收账款 Accountsreceivable 预付款项 Advancetosuppliers 应收保费 Premiumreceivable 应收分保账款 Reinsuranceaccountsreceivable 应收分保合同准备金 Receivablereserveforreinsurancecontract 应收利息 Interestreceivable 应收股利 Dividendreceivable 其他应收款 Otherreceivables 买入返售金融资产
Othercomprehensiveincome
专项储备
Specialreserve 盈余公积
Surplusreserve 一般风险准备
Generalriskpreparation 未分配利润
6,378,937.32
1,050,000.00 6,269,437.32
6,378,937.32 836,879,016.94
7,319,437.32 765,543,346.68
499,983,108.00
500,481,802.00
644,603,890.25 63,391,195.82 1,062,696.58
644,603,890.25 63,889,889.82 1,248,514.49
17,969,331.07
Estimatedliabilities 递延收益
Deferredincome
递延所得税负债
Deferredincometaxliabilities 其他非流动负债
Othernon-currentliabilities 非流动负债合计
Totalnon-currentliabilities 负债合计
Totalliabilities 所有者权益：
217,239,415.19 2,508,131.78
117,356,047.96 5,983,161.56
32,619,234.56
34,194,135.34
541,598,069.40 4,063,882.51 7,029,045.88

541,598,069.40 3,638,457.13 9,202,491.06
Financialliabilitiesmeasuredatfairvalueandchangesofwhichincluded incurrentprofitandloss
衍生金融负债 Derivativefinancialliabilities 应付票据 Notespayable 应付账款 Accountspayable 预收款项 Advancefromcustomers 卖出回购金融资产款 Financialassetssoldforrepurchase 应付手续费及佣金 Handlingchargesandcommissionspayable 应付职工薪酬 Payrollpayable 应交税费 Taxespayable 应付利息 Interestpayable 应付股利 Dividendpayable 其他应付款 Otheraccountspayable 应付分保账款 Dividendpayableforreinsurance 保险合同准备金 Insurancecontractreserve 代理买卖证券款 Receivingfromvicariouslytradedsecurities 代理承销证券款 Receivingsfromvicariouslysoldsecurities 划分为持有待售的负债 Classifiedasliabilitiesheldforsale 一年内到期的非流动负债 Non-currentliabilitiesmaturedwithinoneyear 其他流动负债 Othercurrentliabilities 流动负债合计