1、1财务报表示例一、财务报表I. Financial Statements1、合并资产负债表1. Consolidated Balance Sheet编制单位： Name of enterprise:2016 年 03 月 31 日March 31, 2016单位：元Unit: Yuan项目Items期末余额Closing balance期初余额Beginning balance流动资产：Current assets:货币资金Cash and cash equivalents520,490,528.37 544,836,841.61结算备付金Deposit reservation for bal
2、ance拆出资金Lendings to banks and other financial institutions以公允价值计量且其变动计入当 期损益的金融资产Financial assets measured at fair value and changes of which included in current profit and loss衍生金融资产Derivative financial assets应收票据Notes receivable51,864,545.77 49,463,870.75应收账款Accounts receivable238,532,267.65 253,3
3、92,705.55预付款项Advance to suppliers129,617,077.86 54,697,420.25应收保费Premium receivable应收分保账款Reinsurance accounts receivable应收分保合同准备金Receivable reserve for reinsurance contract应收利息Interest receivable应收股利Dividend receivable其他应收款Other receivables46,680,620.62 27,018,836.802买入返售金融资产Redemptory monetary capi
4、tal for sale存货Inventory254,943,973.00 149,509,500.29划分为持有待售的资产Classified as assets held for sale一年内到期的非流动资产Non-current assets matured within one year其他流动资产Other current assets3,300,577.80 5,562,663.42流动资产合计Total current assets1,245,429,591.07 1,084,481,838.67非流动资产：Non-current assets:发放贷款及垫款Make loan
5、s and advances可供出售金融资产Available-for-sale financial assets128,324,600.00 177,274,600.00持有至到期投资Held-to-maturity investment长期应收款Long-term receivables长期股权投资Long-term equity investment226,486,890.66 217,239,415.19投资性房地产Investment real estate2,432,789.00 2,508,131.78固定资产Fixed assets114,318,486.42 117,356,
6、047.96在建工程Construction in progress5,983,161.56 5,983,161.56工程物资Engineer material固定资产清理Disposal of fixed assets生产性生物资产Productive biological assets油气资产Oil and gas assets无形资产Intangible assets32,619,234.56 34,194,135.34开发支出Development expenditure商誉Goodwill541,598,069.40 541,598,069.40长期待摊费用Long-term def
7、erred expenses4,063,882.51 3,638,457.13递延所得税资产Deferred income tax assets7,029,045.88 9,202,491.06其他非流动资产Other non-current assets非流动资产合计Total non-current assets1,062,856,159.99 1,108,994,509.423资产总计Total assets2,308,285,751.06 2,193,476,348.09流动负债：Current liabilities:短期借款Short-term borrowing215,500,0
8、00.00 175,500,000.00向中央银行借款Borrowing from central bank吸收存款及同业存放Deposit from customers and interbank拆入资金Borrowings from banks and other financial institutions以公允价值计量且其变动计入当 期损益的金融负债Financial liabilities measured at fair value and changes of which included in current profit and loss衍生金融负债Derivative fi
9、nancial liabilities应付票据Notes payable166,266.00 204,932.34应付账款Accounts payable270,339,054.18 258,500,394.22预收款项Advance from customers189,897,382.55 164,827,779.31卖出回购金融资产款Financial assets sold for repurchase应付手续费及佣金Handling charges and commissions payable应付职工薪酬Payroll payable18,176,004.16 19,224,841.
10、26应交税费Taxes payable38,602,820.72 56,040,107.67应付利息Interest payable356,666.67 502,953.17应付股利Dividend payable565,762.77 565,762.77其他应付款Other accounts payable96,896,122.57 82,857,138.62应付分保账款Dividend payable for reinsurance保险合同准备金Insurance contract reserve代理买卖证券款Receiving from vicariously traded securi
11、ties代理承销证券款Receivings from vicariously sold securities划分为持有待售的负债Classified as liabilities held for sale一年内到期的非流动负债Non-current liabilities matured within one year其他流动负债Other current liabilities流动负债合计 830,500,079.62 758,223,909.364Total current liabilities非流动负债：Non-current liabilities:长期借款Long-term lo
12、ans应付债券Bonds payable其中：优先股Incl.: Preferred stock永续债Perpetual capital securities长期应付款Long-term payables长期应付职工薪酬Long-term payroll payable专项应付款Special accounts payable预计负债Estimated liabilities递延收益Deferred income1,050,000.00递延所得税负债Deferred income tax liabilities6,378,937.32 6,269,437.32其他非流动负债Other non-
13、current liabilities非流动负债合计Total non-current liabilities6,378,937.32 7,319,437.32负债合计Total liabilities836,879,016.94 765,543,346.68所有者权益：Owners equity:股本Capital stock499,983,108.00 500,481,802.00其他权益工具Other equity instruments其中：优先股Incl.: Preferred stock永续债Perpetual capital securities资本公积Capital reser
14、ve644,603,890.25 644,603,890.25减：库存股Less: Treasury share63,391,195.82 63,889,889.82其他综合收益Other comprehensive income1,062,696.58 1,248,514.49专项储备Special reserve盈余公积Surplus reserve17,969,331.07 17,969,331.07一般风险准备General risk preparation未分配利润 292,465,187.40 254,438,787.615号填列）号填列）Retained earnings归属于母
15、公司所有者权益合计Total owners equity attributable to parent company1,392,693,017.48 1,354,852,435.60少数股东权益Minority stockholders interest78,713,716.64 73,080,565.81所有者权益合计Total owners equity1,471,406,734.12 1,427,933,001.41负债和所有者权益总计Total liabilities and owners equity2,308,285,751.06 2,193,476,348.092、合并利润表2
16、. Consolidated Income Statement单位：元Unit: Yuan项目Items本期发生额Current period上期发生额Prior period一、营业总收入I. Total operating income214,629,708.25 87,116,299.88其中：营业收入Incl.: Operating income214,629,708.25 87,116,299.88利息收入Interest income已赚保费Earned premium手续费及佣金收入Fee and commission income二、营业总成本II. Total operati
17、ng cost173,080,892.67 84,672,431.39其中：营业成本Incl.: Operating cost63,055,002.59 34,682,675.22利息支出Interest expense手续费及佣金支出Fee and commission expense退保金Surrender value赔付支出净额Net payment for insurance claims提取保险合同准备金净额Net amount of insurance contract reserve保单红利支出Policyholder dividend expense分保费用Reinsuranc
18、e expense营业税金及附加Business tax and surcharges1,757,439.58 771,902.54销售费用Selling expenses42,838,576.98 19,936,292.78管理费用Administration expenses64,692,353.03 27,699,236.79财务费用 1,445,570.16 1,178,719.376Financial expenses资产减值损失Assets impairment loss-708,049.67 403,604.69加：公允价值变动收益（损失以“” 号填列）Plus: income
19、from fair value variation (“-“ for loss)投资收益（损失以“”号填列）Income from investment (“-“ for loss) 1,343,163.30 -938,243.23其中：对联营企业和合营企业 的投资收益Incl.: Income from investment to joint venture and cooperative enterprise1,343,163.30 -938,243.23汇兑收益（损失以“-”Exchange gain (“-“ for loss)三、营业利润（亏损以“”号填列）III. Operatin
20、g profit (“-“ for loss)42,891,978.88 1,505,625.26加：营业外收入Plus: Non-operating revenue11,041,287.30 6,455,071.37其中：非流动资产处置利得Incl.: Gains from disposal of non-current assets减：营业外支出Less: Non-operating expenses22,963.46 391.12其中：非流动资产处置损失Incl.: Loss on disposal of non-current assets四、利润总额（亏损总额以“”IV. Total
21、 profit (“-“ for loss)53,910,302.727,960,305.51减：所得税费用Less: Income tax expense12,197,565.33 7,251,890.52五、净利润（净亏损以“”号填列）V. Net profit (“-“ for loss)41,712,737.39 708,414.99归属于母公司所有者的净利润Net profit attributed to parent company owners38,026,399.79 1,724,034.89少数股东损益Minority interest income3,686,337.60
22、-1,015,619.90六、其他综合收益的税后净额VI. Net amount of other comprehensive income after tax1,062,696.58 129,787.96归属母公司所有者的其他综合收益 的税后净额Net amount of other comprehensive income after tax attributed to parent company owners1,062,696.58 129,787.96（一）以后不能重分类进损益的其 他综合收益(I) Other comprehensive income that cant be re
23、classified into profit and loss1.重新计量设定受益计划净 负债或净资产的变动1. Remeasure the variation of net indebtedness or net asset of defined benefit plan2.权益法下在被投资单位不能重分类进损益的其他综合收益中享 有的份额2. Share in other comprehensive income that cant be reclassified into profit and loss in the invested enterprise under equity met
24、hod（二）以后将重分类进损益的其他 综合收益(II) Other comprehensive income that will be 1,062,696.58 129,787.967reclassified into profit and loss1.权益法下在被投资单位以 后将重分类进损益的其他综合收益中 享有的份额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
25、融资产公允价值变动损益2. Changes in fair value through profit and loss of available-for-sale financial assets3.持有至到期投资重分类为 可供出售金融资产损益3. Held-to-maturity investment reclassified into available-for-sale financial assets4.现金流量套期损益的有效部分4. Effective part of cash-flow hedge profit and loss5.外币财务报表折算差额5. Balance aris
26、ing from the translation of foreign currency financial statements1,062,696.58 129,787.966.其他6. Others归属于少数股东的其他综合收益的 税后净额Net amount of other comprehensive income after tax attributed to minority shareholders七、综合收益总额VII. Total comprehensive income42,775,433.97 838,202.95归属于母公司所有者的综合收益总额Total comprehe
27、nsive income attributed to parent company owners39,089,096.37 1,853,822.85归属于少数股东的综合收益总额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 share0.0761 0.0034（二）稀释每股收益(II) Diluted earnings per share0.
28、0761 0.0034本期发生同一控制下企业合并的，被合并方在合并前实现的净利润为：0.00 元，上期被合并方实现的净利润为：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、合并现金流量表3. Consolidated Cash Flow Statement单位：元Unit: Yuan项目Items本期发生额Current peri
29、od上期发生额Prior period一、经营活动产生的现金流量：I. Cash flows arising from operating activities:销售商品、提供劳务收到的现金Cash receipts from sale of goods and rendering of services280,994,340.19 111,849,965.138客户存款和同业存放款项净增加额Net increase in deposit from customers and interbank向中央银行借款净增加额Net increase in borrowing from central
30、bank向其他金融机构拆入资金净增加额Net increase in borrowings from other financial institutions收到原保险合同保费取得的现金Cash receipts from original insurance contract premium收到再保险业务现金净额Net cash receipts from reinsurance business保户储金及投资款净增加额Net increase of insured deposit and investment处置以公允价值计量且其变动 计入当期损益的金融资产净增加额Net increase
31、 in disposal of financial assets measured at fair value and changes of which included in current profit and loss收取利息、手续费及佣金的现金Cash receipts from interest, fee and commission拆入资金净增加额Net increase in borrowings from banks and other financial institutions回购业务资金净增加额Net increase in repurchase business fun
32、ds收到的税费返还Cash receipts from tax refunds9,883,556.21 6,388,503.35收到其他与经营活动有关的现金Other cash receipts relating to operating activities 85,784,307.69 8,633,806.22经营活动现金流入小计Total cash inflows from operating activities376,662,204.09 126,872,274.70购买商品、接受劳务支付的现金Cash payments for goods acquired and services
33、received239,736,598.43 85,776,276.41客户贷款及垫款净增加额Net increase in customer loans and advances存放中央银行和同业款项净增加额Net increase of deposits in central bank and other financial institutions支付原保险合同赔付款项的现金Cash payments for original insurance contract claims支付利息、手续费及佣金的现金Cash payments for interest, fee and commis
34、sion支付保单红利的现金Cash payment for policyholder dividend支付给职工以及为职工支付的现金Cash payments to and on behalf of employees 66,078,220.56 32,050,797.34支付的各项税费Cash payments for taxes49,751,661.36 27,356,605.71支付其他与经营活动有关的现金Other cash payments relating to operating activities 67,684,678.82 42,218,856.22经营活动现金流出小计To
35、tal cash outflows from operating activities423,251,159.17 187,402,535.689经营活动产生的现金流量净额Net cash flows from operating activities-46,588,955.08 -60,530,260.98二、投资活动产生的现金流量：II. Cash flows arising from investment activities:收回投资收到的现金Cash receipts from investment withdrawal2,880,000.00 1,470,000.00取得投资收益收
36、到的现金Cash receipts from return on investments287,833.64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 receipts from disposal of fixed assets, intangible assets and other long-term assets22,770.96 21,834.00处置子公司及其他营业单位收 到的现金净额Net cash receipts from disposal of subsidiary or any other business unit300,000.00收到其他与投
37、资活动有关的现金Other cash receipts relating to investment activities 14,936.99 100,000.00投资活动现金流入小计Total cash inflows from investment activities3,205,541.59 1,891,834.00购建固定资产、无形资产和其他 长期资产支付的现金Cash payments to acquire fixed assets, intangible assets and other long-term assets1,314,811.02 5,968,544.15投资支付的现
38、金Cash payments to acquire investments9,650,000.00 335,613.25质押贷款净增加额Net increase of hypothecated loan取得子公司及其他营业单位支 付的现金净额Net cash payments to acquire subsidiary and other business units支付其他与投资活动有关的现金Other cash payments relating to investment activities 3,000,000.00投资活动现金流出小计Total cash outflows from
39、investment activities10,964,811.02 9,304,157.40投资活动产生的现金流量净额Net cash flows from investment activities-7,759,269.43 -7,412,323.40三、筹资活动产生的现金流量：III. Cash flows arising from financing activities:吸收投资收到的现金Cash receipts from investments by others1,051,000.00其中：子公司吸收少数股东投资 收到的现金Incl.: Cash receipts from s
40、ubsidiary investments from minority shareholders取得借款收到的现金Cash receipts from borrowings49,900,000.00发行债券收到的现金Cash receipts from issuance of bonds收到其他与筹资活动有关的现金Other cash receipts relating to financing activities筹资活动现金流入小计Total cash inflows from financing activities50,951,000.00偿还债务支付的现金Cash repayment
41、s of amounts borrowed9,900,000.00分配股利、利润或偿付利息支付的现金Cash paid for distribution of dividends or profits, or 10,885,711.76 1,545,222.2210cash payments for interests其中：子公司支付给少数股东的 股利、利润Incl.: Dividends and profits paid to minority stockholders from subsidiary支付其他与筹资活动有关的现金Other cash payments relating to
42、financing activities筹资活动现金流出小计Total cash outflows from financing activities20,785,711.76 1,545,222.22筹资活动产生的现金流量净额Net cash flows from financing activities30,165,288.24 -1,545,222.22四、汇率变动对现金及现金等价物的 影响IV. Effect of exchange rate changes on cash and cash equivalents-163,376.97 94,872.63五、现金及现金等价物净增加额V
43、. Net increase in cash and cash equivalents-24,346,313.24 -69,392,933.97加：期初现金及现金等价物余额Plus: Beginning balance of cash and cash equivalents544,836,841.61 346,175,518.98六、期末现金及现金等价物余额V. Closing balance of cash and cash equivalents520,490,528.37 276,782,585.0111会计科目中英文对照 （北京市审计局发布）顺序号 编号 会计科目名称 适用范围 英文
44、表达法 一、资产类 1 1001 库存现金 Cash on Hand 2 1002 银行存款 Bank Deposit 3 1003 存放中央银行款项 银行专用 Deposit in the Central Bank 4 1011 存放同业 银行专用 Due from Placements with Banks and Other Financial Institutions 5 1015 其他货币资金 Other Monetary Capital 6 1021 结算备付金 证券专用 Deposit Reservation for Balance 7 1031 存出保证金 金融共用 Depos
45、it for Recognizance 8 1051 拆出资金 金融共用 Lendings to Banks and Other Financial Institutions 9 1101 交易性金融资产 Transactional Monetary Capital 10 1111 买入返售金融资产 金融共用 Redemptory Monetary Capital for Sale 11 1121 应收票据 Notes Receivable 12 1122 应收账款 Accounts Receivable 13 1123 预付账款 Accounts Prepayment 14 1131 应收股
46、利 Dividend Receivable 15 1132 应收利息 Accrued Interest Receivable 16 1211 应收保户储金 保险专用 Receivable Deposit from the Insured 17 1221 应收代位追偿款 保险专用 Subrogation Receivables 18 1222 应收分保账款 保险专用 Reinsurance Accounts Receivable 19 1223 应收分保未到期责任准备金 保险专用 Receivable Deposit for Undue Duty of Reinsurance 20 1224 应
47、收分保保险责任准备金 保险专用 Receivable Deposit for Duty of Reinsurance 21 1231 其他应收款 Other Accounts Receivable 22 1241 坏账准备 Bad Debit Reserve 23 1251 贴现资产 银行专用 Deposit of Capital Discounted 24 1301 贷款 银行和保险共用 Loans 25 1302 贷款损失准备 银行和保险共用 Loans Impairment Reserve 26 1311 代理兑付证券 银行和证券共用 Vicariously Cashed Securit
48、ies 27 1321 代理业务资产 Capital in Vicarious Business 28 1401 材料采购 Procurement of Materials 29 1402 在途物资 Materials in Transit 30 1403 原材料 Raw Materials 31 1404 材料成本差异 Balance of Materials 32 1406 库存商品 Commodity Stocks 33 1407 发出商品 Goods in Transit 34 1410 商品进销差价 Difference between Purchase and Sales of C
49、ommodities 1235 1411 委托加工物资 Materials for Consigned Processing 36 1412 包装物及低值易耗品 Wrappage and Easily Wornout Inexpensive Articles 37 1421 消耗性生物资产 农业专用 Consumptive Biological Assets 38 1431 周转材料 建造承包商专用 Revolving Materials 39 1441 贵金属 银行专用 Expensive Metals 40 1442 抵债资产 金融共用 Capital for Debt Payment 41 1451 损余物资 保险专用 Salvage Value Of Insured Properties 42 1461 存货跌价准备 Reserve For Stock Depreciation 43 1501 待摊费用 Unamortized Expenditures 44 1511 独立账户资产 保险专用 Capital in Independent Accounts 45 1521 持有至到期投资 Held-To-Maturity Investment 46 1522 持有至到期投资减值准备 Reserve for Held-To-Maturity Invest
