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1、财务报表中英对照 1 / 8 合并资产负债表 Consolidated Balance Sheet 母公司资产负债表 Balance Sheet of Parent Company 资 产 Assets 负债和所有者权益 (或股东权益） Liabilities and Owners (or Shareholders) Equity 流动资产： Current assets: 流动负债： Current liabilities: 货币资金 Monetary Capital 短期借款 Short-term Borrowing 结算备付金 Settlement Reserves 向中央银行借款 Bo
2、rrowings from the Central Bank 拆出资金 Lending funds 吸收存款及同业存放 Deposits from customers and interbank 交易性金融资产 Trading financial assets 拆入资金 Loans from other banks 应收票据 Notes receivable 交易性金融负债 Trading financial liabilities 应收账款 Accounts Receivable 应付票据 Notes payable 预付款项 Prepayments 应付账款 Accounts payabl
3、e 应收保费 Premiums receivable 预收款项 Advance received from customers 应收分保账款 Reinsurance accounts receivable 卖出回购金融资产 款 Financial assets sold for repurchase 应收分保合同准 备金 Reinsurance contract reserve 应付手续费及佣金 Handling charges and commissions payable 应收利息 Interests receivable 应付职工薪酬 Payroll payable 应收股利 Divid
4、ends receivable 应交税费 Taxes payable 其他应收款 Other receivables 应付利息 Interests payable 买入返售金融资 产 Buying back the sale of financial assets 应付股利 Dividends payable 存货 Inventories 其他应付款 Other payables 一年内到期的非 流动资产 Non-current assets due within one year 应付分保账款 Reinsurance accounts payable 其他流动资产 Other current
5、 assets 保险合同准备金 Insurance contract reserves 流动资产合计 Total current assets 代理买卖证券款 Customer brokerage deposits 代理承销证券款 Securities underwriting brokerage deposits 非流动资产： Non-current assets 一年内到期的非流 动负债 Non-current liabilities due within one year 发放贷款及垫款 Total disbursement of loans and advances 其他流动负债 Ot
6、her current liabilities 可供出售金融资 Available-for-sale financial assets 流动负债合计 Total current liabilities 财务报表中英对照 2 / 8 产 持有至到期投资 Held-to-maturity investment 非流动负债： Non-current liabilities: 长期应收款 Long-term receivables 长期借款 Long-term borrowing 长期股权投资 Long-term equity investment 应付债券 Bonds payable 投资性房地产
7、Investment real estate 长期应付款 Long-term payables 固定资产 Fixed assets 专项应付款 Special payables 在建工程 Construction in Progress 预计负债 Accrued liabilities 工程物资 Project goods and materials 递延所得税负债 Deferred income tax liabilities 固定资产清理 Fixed assets in liquidation 其他非流动负债 Other non-current liabilities 生产性生物资产 Pr
8、oductive biological assets 非流动负债合计 Total non-current liabilities 油气资产 Oil and gas assets 负债合计 Total liabilities 无形资产 Intangible assets 所有者权益（或股东 权益） ： Owners equity (or Shareholders equity): 开发支出 Development expenditures 实收资本（或股本） Paid-up capital (or stock capital) 商誉 Business reputation 资本公积 Capita
9、l reserves 长期待摊费用 Long-term deferred expenses 减：库存股 Less: Treasury stock 递延所得税资产 Deferred income tax assets 专项储备 Special reserves 其他非流动资产 Other non-current assets 盈余公积 Surplus reserve 非流动资产合计 Total non-current assets 一般风险准备 General risk provisions 未分配利润 Undistributed profit 外币报表折算差额 Foreign currency
10、 translation differences 归属于母公司所有 者权益合计 Total owners equity attributable to parent company 少数股东权益 Minority equity 所有者权益合计 Total owners equity 资产总计 Total assets 负债和所有者权益 总计 Total liabilities and owners equity 财务报表中英对照 3 / 8 合并利润表 Consolidated Income Statement 项 目 Item 一、营业总收入 1. Total operating reven
11、ues 其中：营业收入 Including: Operating Revenue 利息收入 Interest revenue 已赚保费 Earned premium 手续费及佣金收入 Fee and commission income 二、营业总成本 2. Total operating costs 其中：营业成本 Including: Operating Cost 利息支出 Interest expense 手续费及佣金支出 Handling charges and commission expenses 退保金 Refunded premiums 赔付支出净额 Net payments f
12、or insurance claims 提取保险合同准备金净额 Net provision for insurance contracts 保单红利支出 Expenditures dividend policy 分保费用 Amortized reinsurance expenditures 营业税金及附加 Business taxes and surcharges 销售费用 Sales expense 管理费用 Overhead Expense 财务费用 Financial expense 资产减值损失 Asset impairment loss 加：公允价值变动收益（损失以“”号填列） Ad
13、d: Profits or losses on the changes in fair value (losses expressed with -) 投资收益（损失以“”号填列） Income from investments (losses expressed with -) 其中：对联营企业和合营企业的投资收益 Including: Investment incomes from joint venture and partnership 汇兑收益（损失以“-”号填列） Exchange gains (losses expressed with -) 三、营业利润（亏损以“”号填列） 3
14、. Operating profit (losses expressed with -) 加：营业外收入 Add: Non-operating revenues 减：营业外支出 Less: Non-operating expenses 其中：非流动资产处置损失 Including: Losses from disposal of non-current assets 四、利润总额（亏损总额以“”号填列） 4. Total profit (total losses expressed with -) 减：所得税费用 Less: Income tax expenses 财务报表中英对照 4 / 8
15、 五、净利润（净亏损以“”号填列） 5. Net profit (net loss expressed with -) 归属于母公司所有者的净利润 Net profit attributable to owners of parent company 少数股东损益 Minority interest income 六、每股收益： 6. Earnings per share: （一）基本每股收益 (1) Basic earnings per share （二）稀释每股收益 (2) Diluted earning per share 七、其他综合收益 7. Other comprehensive
16、income 八、综合收益总额 8. Total comprehensive income 归属于母公司所有者的综合收益总额 Total comprehensive income attributable to owners of parent company 归属于少数股东的综合收益总额 Total comprehensive income attributable to minority shareholders 财务报表中英对照 5 / 8 合并现金流量表 Consolidated Cash Flow Statement 项 目 Item 一、经营活动产生的现金流量： 1. Cash f
17、lows from operating activities: 销售商品、提供劳务收到的现金 Cash received from sale of goods or rendering of services 客户存款和同业存放款项净增加额 Net increase in deposits and due from banks 向中央银行借款净增加额 Net increase in borrowings from central bank 向其他金融机构拆入资金净增加额 Net increase in placements from other financial institutions 收
18、到原保险合同保费取得的现金 Premiums received from original insurance contracts 收到再保险业务现金净额 Net cash received from reinsurance business 保户储金及投资款净增加额 Net increase in deposits from policyholders 处置交易性金融资产净增加额 Net increase from disposal of tradable financial assets 收取利息、手续费及佣金的现金 Cash received from interests, fees a
19、nd commissions 拆入资金净增加额 Net increase in placements from other financial institutions 回购业务资金净增加额 Net increase in repurchase business capital 收到的税费返还 Refund of tax and levies 收到其他与经营活动有关的现金 Other cash received relating to operating activities 经营活动现金流入小计 Sub-total of cash inflows from operating activit
20、ies 购买商品、接受劳务支付的现金 Cash payments for goods acquired and services received 客户贷款及垫款净增加额 Net increase in loans and advances to customers 存放中央银行和同业款项净增加额 Net increase in deposits with central bank and other financial institutions 支付原保险合同赔付款项的现金 Cash paid for indemnity of original insurance contract 支付利息
21、、手续费及佣金的现金 Cash paid for interests, fees and commissions 支付保单红利的现金 Cash paid for policy dividends 支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees 支付的各项税费 Payments of all types of taxes 支付其他与经营活动有关的现金 Other cash paid relating to operating activities 经营活动现金流出小计 Sub-total of cash outflows from
22、operating activities 经营活动产生的现金流量净额 Net Cash Flow from Operating Activities 二、投资活动产生的现金流量： 2. Cash flows from investing activities: 收回投资收到的现金 Cash received from disposal of investments 取得投资收益收到的现金 Cash received from return of investments 处置固定资产、无形资产和其他长期资产收回的现金净额 Net cash received from disposal of fi
23、xed assets, intangible assets and other long-term assets 处置子公司及其他营业单位收到的现金净额 Net cash received from disposal of subsidiaries and other business units 财务报表中英对照 6 / 8 收到其他与投资活动有关的现金 Other cash received relating to investing activities 投资活动现金流入小计 Sub-total of cash inflows from investing activities 购建固定
24、资产、无形资产和其他长期资产支付的现金 Cash paid for purchase and construction of fixed assets, intangible assets and other. long-term assets 投资支付的现金 Cash paid for acquisition of investments 质押贷款净增加额 Net increase in pledge loans 取得子公司及其他营业单位支付的现金净额 Net cash paid for acquisition of subsidiaries and other business units
25、 支付其他与投资活动有关的现金 Other cash paid relating to investing activities 投资活动现金流出小计 Sub-total of cash outflows from investing activities 投资活动产生的现金流量净额 Net Cash Flow from Investment Activities 三、筹资活动产生的现金流量： 3. Cash flows from financing activities: 吸收投资收到的现金 cash received from absorbing investment 其中：子公司吸收少数
26、股东投资收到的现金 Including: Cash received from minority shareholder investment by subsidiary 取得借款收到的现金 Cash received from borrowings 发行债券收到的现金 Cash received from bond issue 收到其他与筹资活动有关的现金 Other cash received relating to financing activities 筹资活动现金流入小计 Sub-total of cash inflows from financing activities 偿还债
27、务支付的现金 Cash repayments of amounts borrowed 分配股利、利润或偿付利息支付的现金 Cash paid for dividend and profit distribution or interest payment 其中：子公司支付给少数股东的股利、利润 Including: Dividends and profits paid to minority shareholders of the subsidiaries 支付其他与筹资活动有关的现金 Other cash paid relating to financing activities 筹资活动现
28、金流出小计 Sub-total of cash outflows from financing activities 筹资活动产生的现金流量净额 Net Cash Flow from Financing Activities 四、汇率变动对现金及现金等价物的影响 4. Effect of foreign exchange rate changes on cash and cash equivalents 五、现金及现金等价物净增加额 5. Net increase in cash and cash equivalents 加：期初现金及现金等价物余额 Add: Beginning balanc
29、e of cash and cash equivalents 六、期末现金及现金等价物余额 6. Ending balance of cash and cash equivalents 财务报表中英对照 7 / 8 合并所有者权益变动表 Consolidated Statement of Changes In Owners Equity 项 目 Item 一、上年年末余额 1. Ending balance for the previous year 加：会计政策变更 Add: Changes in accounting policies 前期差错更正 Early error correcti
30、on 其他 Others 二、本年年初余额 2. Beginning balance for the current year 三、本期增减变动金额（减少以“”号填列） 3. Increase or decrease in the current year (decrease expressed with “-”) （一）净利润 (1) Net profit （二）其他综合收益 (2) Other comprehensive income 上述（一）和（二）小计 Sub-total of the above Item (1) and Item (2) （三）股东投入和减少资本 (3) Capi
31、tal contribution or decrease in capital by shareholders 1股东投入资本 1). Capital contribution shareholders 2股份支付计入股东权益的金额 2). Amounts of share-based payments recognized into shareholders equity 3其他 3). Others （四）利润分配 (4) Profit distribution 1提取盈余公积 1). Appropriation to surplus reserves 2提取一般风险准备 2). Appr
32、opriation to general risk provisions 3对所有者（或股东）的分配 3). Allocation to owners (or shareholders) 4其他 4). Others （五）股东权益内部结转 (5) Internal carry-over of shareholders equity 1资本公积转增资本（或股本） 1). Transfer of capital reserves into capital (or stock capital) 2盈余公积转增资本（或股本） 2). Transfer of surplus reserves into
33、 capital (or stock capital) 3盈余公积弥补亏损 3). Surplus reserves for making up losses 4一般风险准备弥补亏损 4). General risk provisions for making up losses 5其他 5). Others （六）专项储备 (6) Appropriative reserve 1本期提取 1). Amount withdrawn for the period 2本期使用 2). Amount used for the period （七）其他 (7) Others 四、本期期末余额 4. Ending balance for the current period 财务报表中英对照 8 / 8
