.財務報表示例一、財務報表I. Financial Statements1、合并資產負債表1. Consolidated Balance Sheet編制單位： Name of enterprise:2016 年 03 月 31 日March 31, 2016單位：元Unit: Yuan項目Items期末余額Closing balance期初余額Beginning balance流動資產：Current assets:貨幣資金Cash and cash equivalents520,490,528.37544,836,841.61結算備付金Deposit reservation for balance拆出資金Lendings to banks and other financial institutions以公允價值計量且其變動計入當 期損益的金融資產Financial assets measured at fair value and changes of which included in current profit and loss衍生金融資產Derivative financial assets應收票據Notes receivable51,864,545.7749,463,870.75應收賬款Accounts receivable238,532,267.65253,392,705.55預付款項Advance to suppliers129,617,077.8654,697,420.25應收保費Premium receivable應收分保賬款Reinsurance accounts receivable應收分保合同準備金Receivable reserve for reinsurance contract應收利息Interest receivable應收股利Dividend receivable其他應收款Other receivables46,680,620.6227,018,836.80買入返售金融資產Redemptory monetary capital for sale存貨Inventory254,943,973.00149,509,500.29劃分為持有待售的資產Classified as assets held for sale一年內到期的非流動資產Non-current assets matured within one year其他流動資產Other current assets3,300,577.805,562,663.42流動資產合計Total current assets1,245,429,591.071,084,481,838.67非流動資產：Non-current assets:發放貸款及墊款Make loans and advances可供出售金融資產Available-for-sale financial assets128,324,600.00177,274,600.00持有至到期投資Held-to-maturity investment長期應收款Long-term receivables長期股權投資Long-term equity investment226,486,890.66217,239,415.19投資性房地產Investment real estate2,432,789.002,508,131.78固定資產Fixed assets114,318,486.42117,356,047.96在建工程Construction in progress5,983,161.565,983,161.56工程物資Engineer material固定資產清理Disposal of fixed assets生產性生物資產Productive biological assets油氣資產Oil and gas assets無形資產Intangible assets32,619,234.5634,194,135.34開發支出Development expenditure商譽Goodwill541,598,069.40541,598,069.40長期待攤費用Long-term deferred expenses4,063,882.513,638,457.13遞延所得稅資產Deferred income tax assets7,029,045.889,202,491.06其他非流動資產Other non-current assets非流動資產合計Total non-current assets1,062,856,159.991,108,994,509.42資產總計Total assets2,308,285,751.062,193,476,348.09流動負債：Current liabilities:短期借款Short-term borrowing215,500,000.00175,500,000.00向中央銀行借款Borrowing from central bank吸收存款及同業存放Deposit from customers and interbank拆入資金Borrowings from banks and other financial institutions以公允價值計量且其變動計入當 期損益的金融負債Financial liabilities measured at fair value and changes of which included in current profit and loss衍生金融負債Derivative financial liabilities應付票據Notes payable166,266.00204,932.34應付賬款Accounts payable270,339,054.18258,500,394.22預收款項Advance from customers189,897,382.55164,827,779.31賣出回購金融資產款Financial assets sold for repurchase應付手續費及傭金Handling charges and commissions payable應付職工薪酬Payroll payable18,176,004.1619,224,841.26應交稅費Taxes payable38,602,820.7256,040,107.67應付利息Interest payable356,666.67502,953.17應付股利Dividend payable565,762.77565,762.77其他應付款Other accounts payable96,896,122.5782,857,138.62應付分保賬款Dividend payable for reinsurance保險合同準備金Insurance contract reserve代理買賣證券款Receiving from vicariously traded securities代理承銷證券款Receivings from vicariously sold securities劃分為持有待售的負債Classified as liabilities held for sale一年內到期的非流動負債Non-current liabilities matured within one year其他流動負債Other current liabilities流動負債合計Total current liabilities830,500,079.62758,223,909.36非流動負債：Non-current liabilities:長期借款Long-term loans應付債券Bonds payable其中：優先股Incl.: Preferred stock永續債Perpetual capital securities長期應付款Long-term payables長期應付職工薪酬Long-term payroll payable專項應付款Special accounts payable預計負債Estimated liabilities遞延收益Deferred income1,050,000.00遞延所得稅負債Deferred income tax liabilities6,378,937.326,269,437.32其他非流動負債Other non-current liabilities非流動負債合計Total non-current liabilities6,378,937.327,319,437.32負債合計Total liabilities836,879,016.94765,543,346.68所有者權益：Owners equity:股本Capital stock499,983,108.00500,481,802.00其他權益工具Other equity instruments其中：優先股Incl.: Preferred stock永續債Perpetual capital securities資本公積Capital reserve644,603,890.25644,603,890.25減：庫存股Less: Treasury share63,391,195.8263,889,889.82其他綜合收益Other comprehensive income1,062,696.581,248,514.49專項儲備Special reserve盈余公積Surplus reserve17,969,331.0717,969,331.07一般風險準備General risk preparation未分配利潤Retained earnings292,465,187.40254,438,787.61歸屬于母公司所有者權益合計Total owners equity attributable to parent company1,392,693,017.481,354,852,435.60少數股東權益Minority stockholders interest78,713,716.6473,080,565.81所有者權益合計Total owners equity1,471,406,734.121,427,933,001.41負債和所有者權益總計Total liabilities and owners equity2,308,285,751.062,193,476,348.092、合并利潤表2. Consolidated Income Statement單位：元Unit: Yuan項目Items本期發生額Current period上期發生額Prior period一、營業總收入I. Total operating income214,629,708.2587,116,299.88其中：營業收入Incl.: Operating income214,629,708.2587,116,299.88利息收入Interest income已賺保費Earned premium手續費及傭金收入Fee and commission income二、營業總成本II. Total operating cost173,080,892.6784,672,431.39其中：營業成本Incl.: Operating cost63,055,002.5934,682,675.22利息支出Interest expense號填列）號填列）手續費及傭金支出Fee and commission expense退保金Surrender value賠付支出凈額Net payment for insurance claims提取保險合同準備金凈額Net amount of insurance contract reserve保單紅利支出Policyholder dividend expense分保費用Reinsurance expense營業稅金及附加Business tax and surcharges1,757,439.58771,902.54銷售費用Selling expenses42,838,576.9819,936,292.78管理費用Administration expenses64,692,353.0327,699,236.79財務費用Financial expenses1,445,570.161,178,719.37資產減值損失Assets impairment loss-708,049.67403,604.69加：公允價值變動收益（損失以“”號填列）Plus: income from fair value variation (- for loss)投資收益（損失以“”號填列）Income from investment (- for loss)1,343,163.30-938,243.23其中：對聯營企業和合營企業 的投資收益Incl.: Income from investment to joint venture and cooperative enterprise1,343,163.30-938,243.23匯兌收益（損失以“-”Exchange gain (- for loss)三、營業利潤（虧損以“”號填列）III. Operating profit (- for loss)42,891,978.881,505,625.26加：營業外收入Plus: Non-operating revenue11,041,287.306,455,071.37其中：非流動資產處置利得Incl.: Gains from disposal of non-current assets減：營業外支出Less: Non-operating expenses22,963.46391.12其中：非流動資產處置損失Incl.: Loss on disposal of non-current assets四、利潤總額（虧損總額以“”IV. Total profit (- for loss)53,910,302.727,960,305.51減：所得稅費用Less: Income tax expense12,197,565.337,251,890.52五、凈利潤（凈虧損以“”號填列）V. Net profit (- for loss)41,712,737.39708,414.99歸屬于母公司所有者的凈利潤Net profit attributed to parent company owners38,026,399.791,724,034.89少數股東損益Minority interest income3,686,337.60-1,015,619.90六、其他綜合收益的稅后凈額VI. Net amount of other comprehensive income after tax1,062,696.58129,787.96歸屬母公司所有者的其他綜合收益 的稅后凈額Net amount of other comprehensive income after tax attributed to parent company owners1,062,696.58129,787.96（一）以后不能重分類進損益的其 他綜合收益(I) Other comprehensive income that cant be reclassified into profit and loss1.重新計量設定受益計劃凈 負債或凈資產的變動1. Remeasure the variation of net indebtedness or net asset of defined benefit plan2.權益法下在被投資單位不能重分類進損益的其他綜合收益中享 有的份額2. Share in other comprehensive income that cant be reclassified into profit and loss in the invested enterprise under equity method（二）以后將重分類進損益的其他 綜合收益(II) Other comprehensive income that will be reclassified into profit and loss1,062,696.58129,787.961.權益法下在被投資單位以 后將重分類進損益的其他綜合收益中 享有的份額2. Share in other comprehensive income that will be reclassified into profit and loss in the invested enterprise under equity method2.可供出售金融資產公允價值變動損益2. Changes in fair value through profit and loss of available-for-sale financial assets3.持有至到期投資重分類為 可供出售金融資產損益3. Held-to-maturity investment reclassified into available-for-sale financial assets4.現金流量套期損益的有效部分4. Effective part of cash-flow hedge profit and loss5.外幣財務報表折算差額5. Balance arising from the translation of foreign currency financial statements1,062,696.58129,787.966.其他6. Others歸屬于少數股東的其他綜合收益的 稅后凈額Net amount of other comprehensive income after tax attributed to minority shareholders七、綜合收益總額VII. Total comprehensive income42,775,433.97838,202.95歸屬于母公司所有者的綜合收益總額Total comprehensive income attributed to parent company owners39,089,096.371,853,822.85歸屬于少數股東的綜合收益總額Total comprehensive income attributed to minority shareholders3,686,337.60-1,015,619.90八、每股收益：VIII. Earnings per share:（一）基本每股收益(I) Basic earnings per share0.07610.0034（二）稀釋每股收益(II) Diluted earnings per share0.07610.0034本期發生同一控制下企業合并的，被合并方在合并前實現的凈利潤為：0.00 元，上期被合并方實現的凈利潤為：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、合并現金流量表3. Consolidated Cash Flow Statement單位：元Unit: Yuan項目Items本期發生額Current period上期發生額Prior period一、經營活動產生的現金流量：I. Cash flows arising from operating activities:銷售商品、提供勞務收到的現金Cash receipts from sale of goods and rendering of services280,994,340.19111,849,965.13客戶存款和同業存放款項凈增加額Net increase in deposit from customers and interbank向中央銀行借款凈增加額Net increase in borrowing from central bank向其他金融機構拆入資金凈增加額Net increase in borrowings from other financial institutions收到原保險合同保費取得的現金Cash receipts from original insurance contract premium收到再保險業務現金凈額Net cash receipts from reinsurance business保戶儲金及投資款凈增加額Net increase of insured deposit and investment處置以公允價值計量且其變動 計入當期損益的金融資產凈增加額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、手續費及傭金的現金Cash receipts from interest, fee and commission拆入資金凈增加額Net increase in borrowings from banks and other financial institutions回購業務資金凈增加額Net increase in repurchase business funds收到的稅費返還Cash receipts from tax refunds9,883,556.216,388,503.35收到其他與經營活動有關的現金Other cash receipts relating to operating activities85,784,307.698,633,806.22經營活動現金流入小計Total cash inflows from operating activities376,662,204.09126,872,274.70購買商品、接受勞務支付的現金Cash payments for goods acquired and services received239,736,598.4385,776,276.41客戶貸款及墊款凈增加額Net increase in customer loans and advances存放中央銀行和同業款項凈增加額Net increase of deposits in central bank and other financial institutions支付原保險合同賠付款項的現金Cash payments for original insurance contract claims支付利息、手續費及傭金的現金Cash payments for interest, fee and commission支付保單紅利的現金Cash payment for policyholder dividend支付給職工以及為職工支付的現金Cash payments to and on behalf of employees66,078,220.5632,050,797.34支付的各項稅費Cash payments for taxes49,751,661.3627,356,605.71支付其他與經營活動有關的現金Other cash payments relating to operating activities67,684,678.8242,218,856.22經營活動現金流出小計Total cash outflows from operating activities423,251,159.17187,402,535.68經營活動產生的現金流量凈額Net cash flows from operating activities-46,588,955.08-60,530,260.98二、投資活動產生的現金流量：II. Cash flows arising from investment activities:收回投資收到的現金Cash receipts from investment withdrawal2,880,000.001,470,000.00取得投資收益收到的現金Cash receipts from return on investments287,833.64處置固定資產、無形資產和其他 長期資產收回的現金凈額Net cash receipts from disposal of fixed assets, intangible assets and other long-term assets22,770.9621,834.00處置子公司及其他營業單位收 到的現金凈額Net cash receipts from disposal of subsidiary or any other business unit300,000.00收到其他與投資活動有關的現金Other cash receipts relating to investment activities14,936.99100,000.00投資活動現金流入小計Total cash inflows from investment activities3,205,541.591,891,834.00購建固定資產、無形資產和其他 長期資產支付的現金Cash payments to acquire fixed assets, intangible assets and other long-term assets1,314,811.025,968,544.15投資支付的現金Cash payments to acquire investments9,650,000.00335,613.25質押貸款凈增加額Net increase of hypothecated loan取得子公司及其他營業單位支 付的現金凈額Net cash payments to acquire subsidiary and other business units支付其他與投資活動有關的現金Other cash payments relating to investment activities3,000,000.00投資活動現金流出小計Total cash outflows from investment activities10,964,811.029,304,157.40投資活動產生的現金流量凈額Net cash flows from investment activities-7,759,269.43-7,412,323.40三、籌資活動產生的現金流量：III. Cash flows arising from financing activities:吸收投資收到的現金Cash receipts from investments by others1,051,000.00其中：子公司吸收少數股東投資 收到的現金Incl.: Cash receipts from subsidiary investments from minority shareholders取得借款收到的現金Cash receipts from borrowings49,900,000.00發行債券收到的現金Cash receipts from issuance of bonds收到其他與籌資活動有關的現金Other cash receipts relating to financing activities籌資活動現金流入小計Total cash inflows from financing activities50,951,000.00償還債務支付的現金Cash repayments of amounts borrowed9,900,000.00分配股利、利潤或償付利息支付的現金Cash paid for distribution of dividends or profits, or cash payments for interests10,885,711.761,545,222.22其中：子公司支付給少數股東的 股利、利潤Incl.: Dividends and profits paid to minority stockholders from subsidiary支付其他與籌資活動有關的現金Other cash payments relating to financing activities籌資活動現金流出小計Total cash outflows from financing activities20,785,711.761,545,222.22籌資活動產生的現金流量凈額Net cash flows from financing activities30,165,288.24-1,545,222.22四、匯率變動對現金及現金等價物的 影響IV. Effect of exchange rate changes on cash and cash equivalents-163,376.9794,872.63五、現金及現金等價物凈增加額V. Net increase in cash and cash equivalents-24,346,313.24-69,392,933.97加：期初現金及現金等價物余額Plus: Beginning balance of cash and cash equivalents544,836,841.61346,175,518.98六、期末現金及現金等價物余額V. Closing balance of cash and cash equivalents520,490,528.37276,782,585.01會計科目中英文對照 （北京市審計局發布）順序號編號會計科目名稱適用范圍英文表達法 一、資產類 11001庫存現金Cash on Hand 21002銀行存款Bank Deposit 31003存放中央銀行款項銀行專用Deposit in the Central Bank 41011存放同業銀行專用Due from Placements with Banks and Other Financial Institutions 51015其他貨幣資金Other Monetary Capital 61021結算備付金證券專用Deposit Reservation for Balance 71031存出保證金金融共用Deposit for Recognizance 81051拆出資金金融共用Lendings to Banks and Other Financial Institutions 91101交易性金融資產Transactional Monetary Capital 101111買入返售金融資產金融共用Redemptory Monetary Capital for Sale 111121應收票據Notes Receivable 121122應收賬款Accounts Receivable 131123預付賬款Accounts Prepayment 141131應收股利Dividend Receivable 151132應收利息Accrued Interest Receivable 161211應收保戶儲金保險專用Receivable Deposit from the Insured 171221應收代位追償款保險專用Subrogation Receivables 181222應收分保賬款保險專用Reinsurance Accounts Receivable 191223應收分保未到期責任準備金保險專用Receivable Deposit for Undue Duty of Reinsurance 201224應收分保保險責任準備金保險專用Receivable Deposit for Duty of Reinsurance 211231其他應收款Other Accounts Receivable 221241壞賬準備Bad Debit Reserve 231251貼現資產銀行專用Deposit of Capital Discounted 241301貸款銀行和保險共用Loans 251302貸款損失準備銀行和保險共用Loans Impairment Reserve 261311代理兌付證券銀行和證券共用Vicariously Cashed Securities 271321代理業務資產Capital in Vicarious Business 281401材料采購Procurement of Materials 291402在途物資Materials in Transit 301403原材料Raw Materials 311404材料成本差異Balance of Materials 321406庫存商品Commodity Stocks 331407發出商品Goods in Transit 341410商品進銷差價Difference between Purchase and Sales of Commodities 351411委托加工物資Materials for Consigned Processing 361412包裝物及低值易耗品Wrappage and Easily Wornout Inexpensive Articles 371421消耗性生物資產農業專用Consumptive Biological Assets 381431周轉材料建造承包商專用Revolving Materials 391441貴金屬銀行專用Expensive Metals 401442抵債資產金融共用Capital for Debt Payment 411451損余物資保險專用Salvage Value Of Insured Properties 421461存貨跌價準備Reserve For Stock Depreciation 431501待攤費用Unamortized Expenditures 441511獨立賬戶資產保險專用Capital in Independent Accounts 451521持有至到期投資Held-To-Maturity Investment 461522持有至到期投資減值準備Reserve for Held-To-Maturity Investment Impairment 471523可供出售金融資產Financial Assets Available for Sale 481524長期股權投資Long-term Equity Investment 491525長期股權投資減值準備Reserve for Long-term Equity Investment Impairment 501526投資性房地產Investment Real Estate 511531長期應收款Long-term Accounts Receivable 521541未實現融資收益Unrealized Financing Profits 531551存出資本保證金保險專用Deposit for Capital Recognizance 541601固定資產Fixed Assets 551602累計折舊Accumulative Depreciation 561603固定資產減值準備Reserve for Fixed Assets Impairment 571604在建工程Construction in Process 581605工程物資Engineer Material 591606固定資產清理Disposal of Fixed Assets 601611融資租賃資產租賃專用Financial Leasing Assets 611612未擔保余值租賃專用Unguaranteed Residual Value 621621生產性生物資產農業專用Productive Biological Assets 631622生產性生物資產累計折舊農業專用Accumulativ