1、資產負債表balance sheet 編制單位name of enterprise 期末數closing balance 期初數opening balance 流動資產current assets 貨幣資金currency fund 結算備付金deposit reservation for balance 拆出資金lending funds 公允價值計量fair value measurement 當期損益current profit and loss 金融資產financial assets 衍生金融資產derivative financial assets 應收票據note receiva

2、ble 應收賬款accounts receivable 預付款項prepayment 應收保費premiums receivable 應收分保賬款reinsurance accounts receivable 應收分保準備金reinsurance reserve fund receivable 應收利息interest receivable 應收股利dividend receivable 其他應收款other receivable 買入返售金融資產redemptory monetary capital for sale 存貨inventory 庫存商品 (產成品 ) merchandise i

3、nventory (finished product) 其他流動資產other current assets 劃分為持有待售的資產classified as available for sale assets 一年內到期的非流動性資產non-current assets matured within one year 流動資產合計total current assets 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 assets 持有至到期投資held-to

4、-maturity investment 長期應收款long-term receivables 長期股權投資long-term equity investment 投資性房地產investment property 固定資產原價original value of fixed assets 累計折舊accumulated depreciation 固定資產凈值net value of fixed assets 固定資產減值準備fixed assets depreciation reserves 固定資產凈額net value of fixed assets 在建工程construction in

5、 progress 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 assets 開發支出development expenditure 商譽goodwill 長期待攤費用long-term deferred expenses 遞延所得稅資產deferred income tax assets 其他非流動資產other non-current assets 特準儲備物資physical assets reserve specifica

6、lly authorized 非流動資產合計total non-current assets 流動負債current liabilities 短期借款short-term borrowing 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borrowing funds 以公允價值計量且其變動計入當期損益的金融負債financial assets measured as fair value and the variation included in current pro

7、fit and loss 金融負債financial liability 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 職工獎勵及福利基金bonus and allowance bond 應付分保賬款dividend payable for reinsurance 保險合同準備金reserve fund for insurance contract 代理買賣證券款receiving from vicariously traded securities

8、預計負債anticipation liabilities 遞延收益deferred income 集體資本collective capital 民營資本private capital 其他權益工具other equity instruments 優先股preferred stock 永續債perpetual capital securities 其他綜合收益other comprehensive income 外幣報表折算差額transition reserve 盈余公積surplus reserves 法定公積金legal accumulation fund 任意公積金optional ac

9、cumulation fund 儲備基金reserve funds 利潤歸還投資capital redemption 一般風險準備 general risk preparation 未分配利潤undistributed profit 歸屬于母公司所有者權益合計total owners equity vest in parent company 少數股東權益minority stockholders interest 利潤表profit statement 退保金surrender value 賠付支出凈額net payments for insurance claims 提取保險合同準備金凈額

10、reserve fund for insurance contracts 保單紅利支出bond insurance expense 分保費用reinsurance expense 營業稅金及附加business tax and surcharges 銷售費用selling expenses 管理費用administration expenses 研究與開發費research and development expenses 財務費用financial expense 利息支出interest expense 匯兌凈損失凈收益以“-” 號填列 exchange net loss ( net in

11、come filled in mark -) 資產減值損失assets impairment loss 公允價值變動收益損失以“-”號填列 add: income from fair value variation (loss filled in mark -) 投資收益損失以“-”號填列 income from investment (loss filled in mark -) 對聯營企業和合營企業的投資收益income from investment to joint venture and cooperative enterprise) 匯兌收益損失以“ -”號填列exchange g

12、ain (loss filled in mark -) 營業利潤虧損以“”號填列operating profit (loss filled in mark -) 加：營業外收入add: nonbusiness income 其中：非流動資產處置利得thereinto: disposal gains from non-current assets 非貨幣性資產交換利得exchange gains from non-monetary assets exchange 政府補助government subsidy 債務重組利得gains from debt restructuring 減：營業外支出s

13、ubtract: non-business expenditure 其中：非流動資產處置損失thereinto: disposal loss on non-current assets 非貨幣性資產交換損失non-monetary assets exchange loss 債務重組損失loss on arrangement 減：所得稅費用subtract: income tax expense 凈利潤凈虧損以“”號填列net profit (net deficiency filled in mark -) 歸屬于母公司所有者的凈利潤net profit attributed to the pa

14、rent company owners 少數股東損益minority interest income 其他綜合收益的稅后凈額net of tax from other comprehensive income 以后不能重分類進損益的其他綜合收益other comprehensive income cannot reclassified into the profit and loss 其 中 ： 1 、重 新計 量設 定 受 益 計 劃 凈 負債 或 凈 資 產 的變 動thereinto: 1. remeasure the variation of net indebtedness or n

15、et asset of defined benefit plans 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share in other comprehensive income that cannot be classified into profit and loss under equity method 以后將重分類進損益的其他綜合收益other comprehensive income that will be reclassified into the profit and loss 其中： 1、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

16、 thereinto: 1. share in other comprehensive income that will be classified into profit and loss under equity method 可供出售金融資產公允價值變動損益changes in fair value through profit and loss of available-for-sale financial assets 持有至到期投資重分類為可供出售金融資產損益held-to-maturity investment reclassified into available-for sa

17、le financial assets 現金流量套期損益的有效部分effective part of cash-flow hedge profit and loss 外幣財務報表折算差額balance arising from the translation of foreign currency financial statements 歸屬于母公司所有者的綜合收益總額total comprehensive income attributed to parent company owners 每股收益： earnings per share 稀釋每股收益diluted eps 現金流量表ca

18、sh flow statement 收回投資收到的現金cash from recouping the capital outlay 取得投資收益收到的現金cash from investment income 處置固定資產、無形資產和其他長期資產而收回的現金凈額net cash from disposal of fixed assets, intangible assets and other long-term assets 經營活動產生的現金流量：cash flow arising from financial activities 銷售商品、提供勞務收到的現金cash from sale

19、 and render service 客戶存款和同業存放款項凈增加額net increase of customers deposit and deposit taking of interbank 向中央銀行借款凈增加額net increase borrowings from central bank 向其他金融機構拆入資金凈增加額net increase borrowing funds to other financing institution 收 到 原 保 險 合 同 保 費 取 得 的 現 金cash from original insurance contract premiu

20、m 收到再保險業務現金凈額net cash 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 of financial assets disposal measured as fair value and the variation included in current profit and loss 回購業務資金凈增加額net increase of repurchasing busines

21、s funds 收到的稅費返還refund of tax and levies 收到的其他與經營活動有關的現金cash relating to other business activities 經營活動現金流入小計cash inflow from business activities 購買商品、接受勞務支付的現金cash from purchasement and receiving service payments 客戶貸款及墊款凈增加額net increase of customer loans and advances 存放中央銀行和同業款項凈增加額net increase depo

22、siting in central bank and other banks 支付原保險合同賠付款項的現金cash paid for original insurance contract compensation payment 支付保單紅利的現金cash paid for policy dividend 支付給職工以及為職工支付的現金cash paid to employee and for employee 支付的其他與經營活動有關的現金cash paid for others relating to business activities 經營活動產生的現金流量凈額net cash f

23、low from business activities 投資活動產生的現金流量：cash flow arising from investment: 處置子公司及其他營 業單位收回的現金凈 額net cash from disposal of subsidiary corporation and other business entity 購建固定資產、無形資產和其他長期資產支付的現金cash purchasing fixed assets, intangible assets and other long-term assets 投資支付的現金cash paid for investment 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 from subsidiary corporat