財(cái)務(wù)報(bào)表詞匯-中英對(duì)照

PAGEPAGE15財(cái)務(wù)報(bào)表示例一、財(cái)務(wù)報(bào)表I.FinancialStatements1、合并資產(chǎn)負(fù)債表1.ConsolidatedBalanceSheet編制單位：Nameofenterprise:2016年03月31日March31,2016單位：元Unit:Yuan項(xiàng)目Items期末余額Closingbalance期初余額Beginningbalance流動(dòng)資產(chǎn)：Currentassets:貨幣資金Cashandcashequivalents520,490,528.37544,836,841.61結(jié)算備付金Depositreservationforbalance拆出資金Lendingstobanksandotherfinancialinstitutions以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)Financialassetsmeasuredatfairvalueandchangesofwhichincludedincurrentprofitandloss衍生金融資產(chǎn)Derivativefinancialassets應(yīng)收票據(jù)Notesreceivable51,864,545.7749,463,870.75應(yīng)收賬款A(yù)ccountsreceivable238,532,267.65253,392,705.55預(yù)付款項(xiàng)Advancetosuppliers129,617,077.8654,697,420.25應(yīng)收保費(fèi)Premiumreceivable應(yīng)收分保賬款Reinsuranceaccountsreceivable應(yīng)收分保合同準(zhǔn)備金Receivablereserveforreinsurancecontract應(yīng)收利息Interestreceivable應(yīng)收股利Dividendreceivable其他應(yīng)收款Otherreceivables46,680,620.6227,018,836.80買(mǎi)入返售金融資產(chǎn)Redemptorymonetarycapitalforsale存貨Inventory254,943,973.00149,509,500.29劃分為持有待售的資產(chǎn)Classifiedasassetsheldforsale一年內(nèi)到期的非流動(dòng)資產(chǎn)Non-currentassetsmaturedwithinoneyear其他流動(dòng)資產(chǎn)Othercurrentassets3,300,577.805,562,663.42流動(dòng)資產(chǎn)合計(jì)Totalcurrentassets1,245,429,591.071,084,481,838.67非流動(dòng)資產(chǎn)：Non-currentassets:發(fā)放貸款及墊款Makeloansandadvances可供出售金融資產(chǎn)Available-for-salefinancialassets128,324,600.00177,274,600.00持有至到期投資Held-to-maturityinvestment長(zhǎng)期應(yīng)收款Long-termreceivables長(zhǎng)期股權(quán)投資Long-termequityinvestment226,486,890.66217,239,415.19投資性房地產(chǎn)Investmentrealestate2,432,789.002,508,131.78固定資產(chǎn)Fixedassets114,318,486.42117,356,047.96在建工程Constructioninprogress5,983,161.565,983,161.56工程物資Engineermaterial固定資產(chǎn)清理Disposaloffixedassets生產(chǎn)性生物資產(chǎn)Productivebiologicalassets油氣資產(chǎn)Oilandgasassets無(wú)形資產(chǎn)Intangibleassets32,619,234.5634,194,135.34開(kāi)發(fā)支出Developmentexpenditure商譽(yù)Goodwill541,598,069.40541,598,069.40長(zhǎng)期待攤費(fèi)用Long-termdeferredexpenses4,063,882.513,638,457.13遞延所得稅資產(chǎn)Deferredincometaxassets7,029,045.889,202,491.06其他非流動(dòng)資產(chǎn)Othernon-currentassets非流動(dòng)資產(chǎn)合計(jì)Totalnon-currentassets1,062,856,159.991,108,994,509.42資產(chǎn)總計(jì)Totalassets2,308,285,751.062,193,476,348.09流動(dòng)負(fù)債：Currentliabilities:短期借款Short-termborrowing215,500,000.00175,500,000.00向中央銀行借款Borrowingfromcentralbank吸收存款及同業(yè)存放Depositfromcustomersandinterbank拆入資金B(yǎng)orrowingsfrombanksandotherfinancialinstitutions以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融負(fù)債Financialliabilitiesmeasuredatfairvalueandchangesofwhichincludedincurrentprofitandloss衍生金融負(fù)債Derivativefinancialliabilities應(yīng)付票據(jù)Notespayable166,266.00204,932.34應(yīng)付賬款A(yù)ccountspayable270,339,054.18258,500,394.22預(yù)收款項(xiàng)Advancefromcustomers189,897,382.55164,827,779.31賣(mài)出回購(gòu)金融資產(chǎn)款Financialassetssoldforrepurchase應(yīng)付手續(xù)費(fèi)及傭金Handlingchargesandcommissionspayable應(yīng)付職工薪酬P(guān)ayrollpayable18,176,004.1619,224,841.26應(yīng)交稅費(fèi)Taxespayable38,602,820.7256,040,107.67應(yīng)付利息Interestpayable356,666.67502,953.17應(yīng)付股利Dividendpayable565,762.77565,762.77其他應(yīng)付款Otheraccountspayable96,896,122.5782,857,138.62應(yīng)付分保賬款Dividendpayableforreinsurance保險(xiǎn)合同準(zhǔn)備金Insurancecontractreserve代理買(mǎi)賣(mài)證券款Receivingfromvicariouslytradedsecurities代理承銷(xiāo)證券款Receivingsfromvicariouslysoldsecurities劃分為持有待售的負(fù)債Classifiedasliabilitiesheldforsale一年內(nèi)到期的非流動(dòng)負(fù)債Non-currentliabilitiesmaturedwithinoneyear其他流動(dòng)負(fù)債Othercurrentliabilities流動(dòng)負(fù)債合計(jì)Totalcurrentliabilities830,500,079.62758,223,909.36非流動(dòng)負(fù)債：Non-currentliabilities:長(zhǎng)期借款Long-termloans應(yīng)付債券Bondspayable其中：優(yōu)先股Incl.:Preferredstock永續(xù)債Perpetualcapitalsecurities長(zhǎng)期應(yīng)付款Long-termpayables長(zhǎng)期應(yīng)付職工薪酬Long-termpayrollpayable專(zhuān)項(xiàng)應(yīng)付款Specialaccountspayable預(yù)計(jì)負(fù)債Estimatedliabilities遞延收益Deferredincome1,050,000.00遞延所得稅負(fù)債Deferredincometaxliabilities6,378,937.326,269,437.32其他非流動(dòng)負(fù)債Othernon-currentliabilities非流動(dòng)負(fù)債合計(jì)Totalnon-currentliabilities6,378,937.327,319,437.32負(fù)債合計(jì)Totalliabilities836,879,016.94765,543,346.68所有者權(quán)益：Owner'sequity:股本Capitalstock499,983,108.00500,481,802.00其他權(quán)益工具Otherequityinstruments其中：優(yōu)先股Incl.:Preferredstock永續(xù)債Perpetualcapitalsecurities資本公積Capitalreserve644,603,890.25644,603,890.25減：庫(kù)存股Less:Treasuryshare63,391,195.8263,889,889.82其他綜合收益Othercomprehensiveincome1,062,696.581,248,514.49專(zhuān)項(xiàng)儲(chǔ)備Specialreserve盈余公積Surplusreserve17,969,331.0717,969,331.07一般風(fēng)險(xiǎn)準(zhǔn)備Generalriskpreparation未分配利潤(rùn)Retainedearnings292,465,187.40254,438,787.61歸屬于母公司所有者權(quán)益合計(jì)Totalowner'sequityattributabletoparentcompany1,392,693,017.481,354,852,435.60少數(shù)股東權(quán)益Minoritystockholder'sinterest78,713,716.6473,080,565.81所有者權(quán)益合計(jì)Totalowner'sequity1,471,406,734.121,427,933,001.41負(fù)債和所有者權(quán)益總計(jì)Totalliabilitiesandowner'sequity2,308,285,751.062,193,476,348.092、合并利潤(rùn)表2.ConsolidatedIncomeStatement單位：元Unit:Yuan項(xiàng)目Items本期發(fā)生額Currentperiod上期發(fā)生額Priorperiod一、營(yíng)業(yè)總收入I.Totaloperatingincome214,629,708.2587,116,299.88其中：營(yíng)業(yè)收入Incl.:Operatingincome214,629,708.2587,116,299.88利息收入Interestincome已賺保費(fèi)Earnedpremium手續(xù)費(fèi)及傭金收入Feeandcommissionincome二、營(yíng)業(yè)總成本II.Totaloperatingcost173,080,892.6784,672,431.39其中：營(yíng)業(yè)成本Incl.:Operatingcost63,055,002.5934,682,675.22利息支出Interestexpense號(hào)填列）號(hào)填列）號(hào)填列）號(hào)填列）Feeandcommissionexpense退保金Surrendervalue賠付支出凈額Netpaymentforinsuranceclaims提取保險(xiǎn)合同準(zhǔn)備金凈額Netamountofinsurancecontractreserve保單紅利支出Policyholderdividendexpense分保費(fèi)用Reinsuranceexpense營(yíng)業(yè)稅金及附加Businesstaxandsurcharges1,757,439.58771,902.54銷(xiāo)售費(fèi)用Sellingexpenses42,838,576.9819,936,292.78管理費(fèi)用Administrationexpenses64,692,353.0327,699,236.79財(cái)務(wù)費(fèi)用Financialexpenses1,445,570.161,178,719.37資產(chǎn)減值損失Assetsimpairmentloss-708,049.67403,604.69加：公允價(jià)值變動(dòng)收益（損失以“－”號(hào)填列）Plus:incomefromfairvaluevariation("-"forloss)投資收益（損失以“－”號(hào)填列）Incomefrominvestment("-"forloss)1,343,163.30-938,243.23其中：對(duì)聯(lián)營(yíng)企業(yè)和合營(yíng)企業(yè)的投資收益Incl.:Incomefrominvestmenttojointventureandcooperativeenterprise1,343,163.30-938,243.23匯兌收益（損失以“-”Exchangegain("-"forloss)三、營(yíng)業(yè)利潤(rùn)（虧損以“－”號(hào)填列）III.Operatingprofit("-"forloss)42,891,978.881,505,625.26加：營(yíng)業(yè)外收入Plus:Non-operatingrevenue11,041,287.306,455,071.37其中：非流動(dòng)資產(chǎn)處置利得Incl.:Gainsfromdisposalofnon-currentassets減：營(yíng)業(yè)外支出Less:Non-operatingexpenses22,963.46391.12其中：非流動(dòng)資產(chǎn)處置損失Incl.:Lossondisposalofnon-currentassets四、利潤(rùn)總額（虧損總額以“－”IV.Totalprofit("-"forloss)53,910,302.727,960,305.51減：所得稅費(fèi)用Less:Incometaxexpense12,197,565.337,251,890.52五、凈利潤(rùn)（凈虧損以“－”號(hào)填列）V.Netprofit("-"forloss)41,712,737.39708,414.99歸屬于母公司所有者的凈利潤(rùn)Netprofitattributedtoparentcompanyowners38,026,399.791,724,034.89少數(shù)股東損益Minorityinterestincome3,686,337.60-1,015,619.90六、其他綜合收益的稅后凈額VI.Netamountofothercomprehensiveincomeaftertax1,062,696.58129,787.96歸屬母公司所有者的其他綜合收益的稅后凈額Netamountofothercomprehensiveincomeaftertaxattributedtoparentcompanyowners1,062,696.58129,787.96（一）以后不能重分類(lèi)進(jìn)損益的其他綜合收益(I)Othercomprehensiveincomethatcan'tbereclassifiedintoprofitandloss1.重新計(jì)量設(shè)定受益計(jì)劃凈負(fù)債或凈資產(chǎn)的變動(dòng)1.Remeasurethevariationofnetindebtednessornetassetofdefinedbenefitplan2.權(quán)益法下在被投資單位不能重分類(lèi)進(jìn)損益的其他綜合收益中享有的份額2.Shareinothercomprehensiveincomethatcan'tbereclassifiedintoprofitandlossintheinvestedenterpriseunderequitymethod（二）以后將重分類(lèi)進(jìn)損益的其他綜合收益(II)Othercomprehensiveincomethatwillbereclassifiedintoprofitandloss1,062,696.58129,787.961.權(quán)益法下在被投資單位以后將重分類(lèi)進(jìn)損益的其他綜合收益中享有的份額2.Shareinothercomprehensiveincomethatwillbereclassifiedintoprofitandlossintheinvestedenterpriseunderequitymethod2.可供出售金融資產(chǎn)公允價(jià)值變動(dòng)損益2.Changesinfairvaluethroughprofitandlossofavailable-for-salefinancialassets3.持有至到期投資重分類(lèi)為可供出售金融資產(chǎn)損益3.Held-to-maturityinvestmentreclassifiedintoavailable-for-salefinancialassets4.現(xiàn)金流量套期損益的有效部分4.Effectivepartofcash-flowhedgeprofitandloss5.外幣財(cái)務(wù)報(bào)表折算差額5.Balancearisingfromthetranslationofforeigncurrencyfinancialstatements1,062,696.58129,787.966.其他6.Others歸屬于少數(shù)股東的其他綜合收益的稅后凈額Netamountofothercomprehensiveincomeaftertaxattributedtominorityshareholders七、綜合收益總額VII.Totalcomprehensiveincome42,775,433.97838,202.95歸屬于母公司所有者的綜合收益總額Totalcomprehensiveincomeattributedtoparentcompanyowners39,089,096.371,853,822.85歸屬于少數(shù)股東的綜合收益總額Totalcomprehensiveincomeattributedtominorityshareholders3,686,337.60-1,015,619.90八、每股收益：VIII.Earningspershare:（一）基本每股收益(I)Basicearningspershare0.07610.0034（二）稀釋每股收益(II)Dilutedearningspershare0.07610.0034本期發(fā)生同一控制下企業(yè)合并的，被合并方在合并前實(shí)現(xiàn)的凈利潤(rùn)為：0.00元，上期被合并方實(shí)現(xiàn)的凈利潤(rùn)為：0.00元。Incaseofenterprisemergerunderthesamecontrol,themergedpartyhadanetprofit:0.00Yuanbeforebeingmergedand0.00Yuaninpriorperiod.3、合并現(xiàn)金流量表3.ConsolidatedCashFlowStatement單位：元Unit:Yuan項(xiàng)目Items本期發(fā)生額Currentperiod上期發(fā)生額Priorperiod一、經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量：I.Cashflowsarisingfromoperatingactivities:銷(xiāo)售商品、提供勞務(wù)收到的現(xiàn)金Cashreceiptsfromsaleofgoodsandrenderingofservices280,994,340.19111,849,965.13客戶存款和同業(yè)存放款項(xiàng)凈增加額Netincreaseindepositfromcustomersandinterbank向中央銀行借款凈增加額Netincreaseinborrowingfromcentralbank向其他金融機(jī)構(gòu)拆入資金凈增加額Netincreaseinborrowingsfromotherfinancialinstitutions收到原保險(xiǎn)合同保費(fèi)取得的現(xiàn)金Cashreceiptsfromoriginalinsurancecontractpremium收到再保險(xiǎn)業(yè)務(wù)現(xiàn)金凈額Netcashreceiptsfromreinsurancebusiness保戶儲(chǔ)金及投資款凈增加額Netincreaseofinsureddepositandinvestment處置以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)凈增加額Netincreaseindisposaloffinancialassetsmeasuredatfairvalueandchangesofwhichincludedincurrentprofitandloss收取利息、手續(xù)費(fèi)及傭金的現(xiàn)金Cashreceiptsfrominterest,feeandcommission拆入資金凈增加額Netincreaseinborrowingsfrombanksandotherfinancialinstitutions回購(gòu)業(yè)務(wù)資金凈增加額Netincreaseinrepurchasebusinessfunds收到的稅費(fèi)返還Cashreceiptsfromtaxrefunds9,883,556.216,388,503.35收到其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金Othercashreceiptsrelatingtooperatingactivities85,784,307.698,633,806.22經(jīng)營(yíng)活動(dòng)現(xiàn)金流入小計(jì)Totalcashinflowsfromoperatingactivities376,662,204.09126,872,274.70購(gòu)買(mǎi)商品、接受勞務(wù)支付的現(xiàn)金Cashpaymentsforgoodsacquiredandservicesreceived239,736,598.4385,776,276.41客戶貸款及墊款凈增加額Netincreaseincustomerloansandadvances存放中央銀行和同業(yè)款項(xiàng)凈增加額Netincreaseofdepositsincentralbankandotherfinancialinstitutions支付原保險(xiǎn)合同賠付款項(xiàng)的現(xiàn)金Cashpaymentsfororiginalinsurancecontractclaims支付利息、手續(xù)費(fèi)及傭金的現(xiàn)金Cashpaymentsforinterest,feeandcommission支付保單紅利的現(xiàn)金Cashpaymentforpolicyholderdividend支付給職工以及為職工支付的現(xiàn)金Cashpaymentstoandonbehalfofemployees66,078,220.5632,050,797.34支付的各項(xiàng)稅費(fèi)Cashpaymentsfortaxes49,751,661.3627,356,605.71支付其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金Othercashpaymentsrelatingtooperatingactivities67,684,678.8242,218,856.22經(jīng)營(yíng)活動(dòng)現(xiàn)金流出小計(jì)Totalcashoutflowsfromoperatingactivities423,251,159.17187,402,535.68經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Netcashflowsfromoperatingactivities-46,588,955.08-60,530,260.98二、投資活動(dòng)產(chǎn)生的現(xiàn)金流量：II.Cashflowsarisingfrominvestmentactivities:收回投資收到的現(xiàn)金Cashreceiptsfrominvestmentwithdrawal2,880,000.001,470,000.00取得投資收益收到的現(xiàn)金Cashreceiptsfromreturnoninvestments287,833.64處置固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)收回的現(xiàn)金凈額Netcashreceiptsfromdisposaloffixedassets,intangibleassetsandotherlong-termassets22,770.9621,834.00處置子公司及其他營(yíng)業(yè)單位收到的現(xiàn)金凈額Netcashreceiptsfromdisposalofsubsidiaryoranyotherbusinessunit300,000.00收到其他與投資活動(dòng)有關(guān)的現(xiàn)金Othercashreceiptsrelatingtoinvestmentactivities14,936.99100,000.00投資活動(dòng)現(xiàn)金流入小計(jì)Totalcashinflowsfrominvestmentactivities3,205,541.591,891,834.00購(gòu)建固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)支付的現(xiàn)金Cashpaymentstoacquirefixedassets,intangibleassetsandotherlong-termassets1,314,811.025,968,544.15投資支付的現(xiàn)金Cashpaymentstoacquireinvestments9,650,000.00335,613.25質(zhì)押貸款凈增加額Netincreaseofhypothecatedloan取得子公司及其他營(yíng)業(yè)單位支付的現(xiàn)金凈額Netcashpaymentstoacquiresubsidiaryandotherbusinessunits支付其他與投資活動(dòng)有關(guān)的現(xiàn)金Othercashpaymentsrelatingtoinvestmentactivities3,000,000.00投資活動(dòng)現(xiàn)金流出小計(jì)Totalcashoutflowsfrominvestmentactivities10,964,811.029,304,157.40投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Netcashflowsfrominvestmentactivities-7,759,269.43-7,412,323.40三、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量：III.Cashflowsarisingfromfinancingactivities:吸收投資收到的現(xiàn)金Cashreceiptsfrominvestmentsbyothers1,051,000.00其中：子公司吸收少數(shù)股東投資收到的現(xiàn)金Incl.:Cashreceiptsfromsubsidiaryinvestmentsfromminorityshareholders取得借款收到的現(xiàn)金Cashreceiptsfromborrowings49,900,000.00發(fā)行債券收到的現(xiàn)金Cashreceiptsfromissuanceofbonds收到其他與籌資活動(dòng)有關(guān)的現(xiàn)金Othercashreceiptsrelatingtofinancingactivities籌資活動(dòng)現(xiàn)金流入小計(jì)Totalcashinflowsfromfinancingactivities50,951,000.00償還債務(wù)支付的現(xiàn)金Cashrepaymentsofamountsborrowed9,900,000.00分配股利、利潤(rùn)或償付利息支付的現(xiàn)金Cashpaidfordistributionofdividendsorprofits,orcashpaymentsforinterests10,885,711.761,545,222.22其中：子公司支付給少數(shù)股東的股利、利潤(rùn)Incl.:Dividendsandprofitspaidtominoritystockholdersfromsubsidiary支付其他與籌資活動(dòng)有關(guān)的現(xiàn)金Othercashpaymentsrelatingtofinancingactivities籌資活動(dòng)現(xiàn)金流出小計(jì)Totalcashoutflowsfromfinancingactivities20,785,711.761,545,222.22籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Netcashflowsfromfinancingactivities30,165,288.24-1,545,222.22四、匯率變動(dòng)對(duì)現(xiàn)金及現(xiàn)金等價(jià)物的影響IV.Effectofexchangeratechangesoncashandcashequivalents-163,376.9794,872.63五、現(xiàn)金及現(xiàn)金等價(jià)物凈增加額V.Netincreaseincashandcashequivalents-24,346,313.24-69,392,933.97加：期初現(xiàn)金及現(xiàn)金等價(jià)物余額Plus:Beginningbalanceofcashandcashequivalents544,836,841.61346,175,518.98六、期末現(xiàn)金及現(xiàn)金等價(jià)物余額V.Closingbalanceofcashandcashequivalents520,490,528.37276,782,585.01

會(huì)計(jì)科目中英文對(duì)照（北京市審計(jì)局發(fā)布）順序號(hào)編號(hào)會(huì)計(jì)科目名稱(chēng)適用范圍英文表達(dá)法一、資產(chǎn)類(lèi)11001庫(kù)存現(xiàn)金CashonHand21002銀行存款BankDeposit31003存放中央銀行款項(xiàng)銀行專(zhuān)用DepositintheCentralBank41011存放同業(yè)銀行專(zhuān)用DuefromPlacementswithBanksandOtherFinancialInstitutions51015其他貨幣資金OtherMonetaryCapital61021結(jié)算備付金證券專(zhuān)用DepositReservationforBalance71031存出保證金金融共用DepositforRecognizance81051拆出資金金融共用LendingstoBanksandOtherFinancialInstitutions91101交易性金融資產(chǎn)TransactionalMonetaryCapital101111買(mǎi)入返售金融資產(chǎn)金融共用RedemptoryMonetaryCapitalforSale111121應(yīng)收票據(jù)NotesReceivable121122應(yīng)收賬款A(yù)ccountsReceivable131123預(yù)付賬款A(yù)ccountsPrepayment141131應(yīng)收股利DividendReceivable151132應(yīng)收利息AccruedInterestReceivable161211應(yīng)收保戶儲(chǔ)金保險(xiǎn)專(zhuān)用ReceivableDepositfromtheInsured171221應(yīng)收代位追償款保險(xiǎn)專(zhuān)用SubrogationReceivables181222應(yīng)收分保賬款保險(xiǎn)專(zhuān)用ReinsuranceAccountsReceivable191223應(yīng)收分保未到期責(zé)任準(zhǔn)備金保險(xiǎn)專(zhuān)用ReceivableDepositforUndueDutyofReinsurance201224應(yīng)收分保保險(xiǎn)責(zé)任準(zhǔn)備金保險(xiǎn)專(zhuān)用ReceivableDepositforDutyofReinsurance211231其他應(yīng)收款OtherAccountsReceivable221241壞賬準(zhǔn)備BadDebitReserve231251貼現(xiàn)資產(chǎn)銀行專(zhuān)用DepositofCapitalDiscounted241301貸款銀行和保險(xiǎn)共用Loans251302貸款損失準(zhǔn)備銀行和保險(xiǎn)共用LoansImpairmentReserve261311代理兌付證券銀行和證券共用VicariouslyCashedSecurities271321代理業(yè)務(wù)資產(chǎn)CapitalinVicariousBusiness281401材料采購(gòu)ProcurementofMaterials291402在途物資MaterialsinTransit301403原材料RawMaterials311404材料成本差異BalanceofMaterials321406庫(kù)存商品CommodityStocks331407發(fā)出商品GoodsinTransit341410商品進(jìn)銷(xiāo)差價(jià)DifferencebetweenPurchaseandSalesofCommodities351411委托加工物資MaterialsforConsignedProcessing361412包裝物及低值易耗品WrappageandEasilyWornoutInexpensiveArticles371421消耗性生物資產(chǎn)農(nóng)業(yè)專(zhuān)用ConsumptiveBiologicalAssets381431周轉(zhuǎn)材料建造承包商專(zhuān)用RevolvingMaterials391441貴金屬銀行專(zhuān)用ExpensiveMetals401442抵債資產(chǎn)金融共用CapitalforDebtPayment411451損余物資保險(xiǎn)專(zhuān)用SalvageValueOfInsuredProperties421461存貨跌價(jià)準(zhǔn)備ReserveForStockDepreciation431501待攤費(fèi)用UnamortizedExpenditures441511獨(dú)立賬戶資產(chǎn)保險(xiǎn)專(zhuān)用CapitalinIndependentAccounts451521持有至到期投資Held-To-MaturityInvestment461522持有至到期投資減值準(zhǔn)備ReserveforHeld-To-MaturityInvestmentImpairment471523可供出售金融資產(chǎn)FinancialAssetsAvailableforSale481524長(zhǎng)期股權(quán)投資Long-termEquityInvestment491525長(zhǎng)期股權(quán)投資減值準(zhǔn)備ReserveforLong-termEquityInvestmentImpairment501526投資性房地產(chǎn)InvestmentRealEstate511531長(zhǎng)期應(yīng)收款Long-termAccountsReceivable521541未實(shí)現(xiàn)融資收益UnrealizedFinancingProfits531551存出資本保證金保險(xiǎn)專(zhuān)用DepositforCapitalRecognizance541601固定資產(chǎn)FixedAssets551602累計(jì)折舊AccumulativeDepreciation561603固定資產(chǎn)減值準(zhǔn)備ReserveforFixedAssetsImpairment571604在建工程ConstructioninProcess581605工程物資EngineerMaterial591606固定資產(chǎn)清理DisposalofFixedAssets601611融資租賃資產(chǎn)租賃專(zhuān)用FinancialLeasingAssets611612未擔(dān)保余值租賃專(zhuān)用UnguaranteedResidualValue621621生產(chǎn)性生物資產(chǎn)農(nóng)業(yè)專(zhuān)用ProductiveBiologicalAssets631622生產(chǎn)性生物資產(chǎn)累計(jì)折舊農(nóng)業(yè)專(zhuān)用AccumulativeDepreciationofProductiveBiologicalAssets641623公益性生物資產(chǎn)農(nóng)業(yè)專(zhuān)用BiologicalAssetsforCommonweal651631油氣資產(chǎn)石油天然氣開(kāi)采專(zhuān)用OilandGasAssets661632累計(jì)折耗石油天然氣開(kāi)采專(zhuān)用AccumulatedDepletion671701無(wú)形資產(chǎn)IntangibleAssets681702累計(jì)攤銷(xiāo)AccumulatedAmortization691703無(wú)形資產(chǎn)減值準(zhǔn)備ReserveforIntangibleAssetsImpairment701711商譽(yù)BusinessReputation711801長(zhǎng)期待攤費(fèi)用Long-termDeferredExpenses721811遞延所得稅資產(chǎn)DeferredIncomeTaxAssets731901待處理財(cái)產(chǎn)損溢UnsettledAssetsProfitandLoss二、負(fù)債類(lèi)742001短期借款Short-termBorrowings752002存入保證金金融共用DepositReceivedforRecognizance762003拆入資金金融共用BorrowingsfromBanksandOtherFinancialInstitutions772004向中央銀行借款銀行專(zhuān)用HYPERLINK"/