银行报表英文对照

BPI六个要素:

留存收益retained earnings

留存收益是公司在经营过程中所创造的，但由于公司经营发展的需要或由于法定的原因等，没有分配给所有者而留存在公司的盈利。留存收益是指企业从历年实现的利润中提取或留存于企业的内部积累，它来源于企业的生产经营活动所实现的净利润，包括企业的盈余公积和未分配利润两个部分，其中盈余公积是有特定用途的累积盈余，未分配利润是没有指定用途的累积盈余。

留存收益与剩余收益产生背景的区别:

留存收益是一个历史概念，是指企业从历年实现的净利润中提取或形成的留存于企业内部的积累。剩余收益（又称经济利润）是指某期间的会计利润与该期间的资本成本之差，是企业创造的高于市场平均回报的收益。

净利润（net income

净利润是指在利润总额中按规定交纳了所得税后公司的利润留成，一般也称为税后利润或净收入。

企业在某一会计期间缴纳所得税后的净经营成果。

股东权益回报率(%) Return on Equity

股东权益回报率是一个衡量股票投资者回报的指标。它亦总结企业管理层的表现，－盈利能力、资产管理及财务控制。

公式: 股东权益回报率= 全年盈利/ 股东权益* 100%

股东权益

又称净资产，是指公司总资产中扣除负债所余下的部分。是指股本、资本公积、盈余公积、未分配利润的之和，代表了股东对企业的所有权，反映了股东在企业资产中享有的经济利益。

净资产=资产总额-负债总额。

资产回报率

Return On Assets (ROA)

评估公司相对其总资产值的盈利能力的有用指标。计算的方法为公司的年度盈利除以总资产值，资产回报率一般以百分比表示。有时也称为投资回报率资产回报率= 税后净利润/总资产

资产回报率，也叫资产收益率，它是用来衡量每单位资产创造多少净利润的指标。

资本充足率

资本充足率，Capital adequacy ratio (CAR), 也被称为资本风险（加权）资产率，Capital to Risk (Weighted) Assets Ratio (CRAR) 是一个银行的资产对其风险的比率。国家调控者跟踪一个银行的CAR来保证银行可以化解吸收一定量的风险。资本充足率是指资本总额与加权风险资产总额的比例。资本充足率反映商业银行在存

款人和债权人的资产遭到损失之前，该银行能以自有资本承担损失的程度。规定该项指标的目的在于抑制风险资产的过度膨胀，保护存款人和其他债权人的利益、保证银行等金融机构正常运营和发展。

Loan share贷款市场份额

Saving Share:存款市场份额

英文会计报表

一、企业财务会计报表封面FINANCIAL REPORT COVER

报表所属期间之期末时间点Period Ended

所属月份Reporting Period

报出日期Submit Date

记账本位币币种Local Reporting Currency

审核人Verifier

填表人Preparer

二、资产负债表Balance Sheet

资产Assets

流动资产Current Assets

货币资金Bank and Cash

短期投资Current Investment

一年内到期委托贷款Entrusted loan receivable due within one year

减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan

receivable due within one year

减：短期投资跌价准备Less: Impairment for current investment

短期投资净额Net bal of current investment

应收票据Notes receivable

应收股利Dividend receivable

应收利息Interest receivable

应收账款Account receivable

减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable

其他应收款Other receivable

减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable

预付账款Prepayment

应收补贴款Subsidy receivable

存货Inventory

减：存货跌价准备Less: Provision for Inventory

存货净额Net bal of Inventory

已完工尚未结算款Amount due from customer for contract work

待摊费用Deferred Expense

一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets

流动资产合计Total current assets

长期投资Long-term investment

长期股权投资Long-term equity investment

委托贷款Entrusted loan receivable

长期债权投资Long-term debt investment

长期投资合计Total for long-term investment

减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment 减：委托贷款减值准备Less: Provision for entrusted loan receivable

长期投资净额Net bal of long-term investment

其中：合并价差Include: Goodwill (Negative goodwill)

固定资产Fixed assets

固定资产原值Cost

减：累计折旧Less: Accumulated Depreciation

固定资产净值Net bal

减：固定资产减值准备Less: Impairment for fixed assets

固定资产净额NBV of fixed assets

工程物资Material holds for construction of fixed assets

在建工程Construction in progress

减：在建工程减值准备Less: Impairment for construction in progress

在建工程净额Net bal of construction in progress

固定资产清理Fixed assets to be disposed of

固定资产合计Total fixed assets

无形资产及其他资产Other assets & Intangible assets

无形资产Intangible assets

减：无形资产减值准备Less: Impairment for intangible assets

无形资产净额Net bal of intangible assets

长期待摊费用Long-term deferred expense

融资租赁——未担保余值Finance lease –Unguaranteed residual values

融资租赁——应收融资租赁款Finance lease –Receivables

其他长期资产Other non-current assets

无形及其他长期资产合计Total other assets & intangible assets

递延税项Deferred Tax

递延税款借项Deferred Tax assets

资产总计Total assets

负债及所有者（或股东）权益Liability & Equity

流动负债Current liability

短期借款Short-term loans

应付票据Notes payable

应付账款Accounts payable

已结算尚未完工款

预收账款Advance from customers

应付工资Payroll payable

应付福利费Welfare payable

应付股利Dividend payable

应交税金Taxes payable

其他应交款Other fees payable

其他应付款Other payable

预提费用Accrued Expense

预计负债Provision

递延收益Deferred Revenue

一年内到期的长期负债Long-term liability due within one year 其他流动负债Other current liability

流动负债合计Total current liability

长期负债Long-term liability

长期借款Long-term loans

应付债券Bonds payable

长期应付款Long-term payable

专项应付款Grants & Subsidies received

其他长期负债Other long-term liability

长期负债合计Total long-term liability

递延税项Deferred Tax

递延税款贷项Deferred Tax liabilities

负债合计Total liability

少数股东权益Minority interests

所有者权益（或股东权益）Owners’ Equity

实收资本（或股本）Paid in capital

减；已归还投资Less: Capital redemption

实收资本（或股本）净额Net bal of Paid in capital

资本公积Capital Reserves

盈余公积Surplus Reserves

其中：法定公益金Include: Statutory reserves

未确认投资损失Unrealised investment losses

未分配利润Retained profits after appropriation

其中：本年利润Include: Profits for the year

外币报表折算差额Translation reserve

所有者（或股东）权益合计Total Equity

负债及所有者（或股东）权益合计Total Liability & Equity

三、利润及利润分配表Income statement and profit appropriation

一、主营业务收入Revenue

减：主营业务成本Less: Cost of Sales

主营业务税金及附加Sales Tax

二、主营业务利润（亏损以―—‖填列）Gross Profit ( - means loss)

加：其他业务收入Add: Other operating income

减：其他业务支出Less: Other operating expense

减：营业费用Selling & Distribution expense

管理费用G&A expense

财务费用Finance expense

三、营业利润（亏损以―—‖填列）Profit from operation ( - means loss) 加：投资收益（亏损以―—‖填列）Add: Investment income

补贴收入Subsidy Income

营业外收入Non-operating income

减：营业外支出Less: Non-operating expense

四、利润总额（亏损总额以―—‖填列）Profit before Tax

减：所得税Less: Income tax

少数股东损益Minority interest

加：未确认投资损失Add: Unrealised investment losses

五、净利润（净亏损以―—‖填列）Net profit ( - means loss)

加：年初未分配利润Add: Retained profits

其他转入Other transfer-in

六、可供分配的利润Profit available for distribution( - means loss)

减：提取法定盈余公积Less: Appropriation of statutory surplus reserves 提取法定公益金Appropriation of statutory welfare fund

提取职工奖励及福利基金Appropriation of staff incentive and welfare fund 提取储备基金Appropriation of reserve fund

提取企业发展基金Appropriation of enterprise expansion fund

利润归还投资Capital redemption

七、可供投资者分配的利润Profit available for owners' distribution

减：应付优先股股利Less: Appropriation of preference share's dividend 提取任意盈余公积Appropriation of discretionary surplus reserve

应付普通股股利Appropriation of ordinary share's dividend

转作资本（或股本）的普通股股利Transfer from ordinary share's dividend t o paid in capital

八、未分配利润Retained profit after appropriation

补充资料：Supplementary Information:

1．出售、处置部门或被投资单位收益Gains on disposal of operating divis ions or investments

2．自然灾害发生损失Losses from natural disaster

3．会计政策变更增加（或减少）利润总额Increase (decrease) in profit du e to changes in accounting policies

4．会计估计变更增加（或减少）利润总额Increase (decrease) in profit du e to changes in accounting estimates

5．债务重组损失Losses from debt restructuring

现金流量表Cash Flow Statement

一、经营活动产生的现金流量：Cash Flow from Operating Activities:

销售商品、提供劳务收到的现金Cash received from sales of goods or ren dering services

收到的税费返还Refunds of taxes

收到的其他与经营活动有关的现金Cash received relating to other operatin g activities

现金流入小计Sub-total of cash inflows

购买商品、接受劳务支付的现金Cash paid for goods or receiving services 支付给职工以及为职工支付的现金Cash paid to and on behalf of employe es

支付的各项税费Tax payments

支付的其他与经营活动有关的现金Cash paid relating to other operating ac tivities

现金流出小计Sub-total of cash outflows

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：Cash Flow from Investing Activities:

收回投资所收到的现金Cash received from disposal of investments

处置子公司和其他经营单位收到的现金Cash received from disposal of sub sidiary or other operating business units

取得投资收益所收到的现金Cash received from investments income

处置固定资产、无形资产和其他长期资产而收到的现金净额Net cash receive d from disposal of fixed assets, intangible assets and other long-term assets

购买子公司所收到的现金Cash received by acquisition of subsidiary

收到的其他与投资活动有关的现金Cash received relating to other investin g activities

现金流入小计Sub-total of cash inflows

购建固定资产、无形资产和其他长期资产所支付的现金Cash paid to acquire fixed assets, intangible assets and other long-term assets

投资所支付的现金Cash paid to acquire investments

支付的其他与投资活动有关的现金Cash payments relating to other investin g activities

现金流出小计Sub-total of cash outflows

投资活动产生的现金流量净额Net Cash Flow from Investing Activities

三、筹资活动产生的现金流量：Cash Flow from Financing Activities:

吸收投资所收到的现金Cash received by investors

借款所收到的现金Cash received from borrowings

其中：从金融机构借款所收到的现金Include: Cash received from financial i nstitution borrowings

收到的其他与筹资活动有关的现金Cash received relating to other financin g activities

现金流入小计Sub-total of cash inflows

偿还债务所支付的现金Repayments of borrowings

其中：偿还金融机构债务所支付的现金Include: Repayments of financial inst itution borrowings

分配股利、利润和偿付利息所支付的现金Dividends paid, profit distributed o r interest paid

支付的其他与筹资活动有关的现金Cash payments relating to other financi ng activities

现金流出小计Sub-total of cash outflows

筹资活动产生的现金流量净额Net Cash Flow from Financing Activities

四、汇率变动对现金的影响额Effect of Foreign Currency Translation

五、现金及现金等价物净增加额Net Increase (Decrease) in Cash and Cas

h Equivalents

现金流量附表：Supplementary Information:

1.将净利润调节为经营活动的现金流量：Reconciliation of Net Profit to Cas

h Flow from Operating Activities:

净利润Net Profit

加：少数股东损益Add: Minority interest

加：计提的资产减值准备Impairment losses on assets

固定资产折旧Depreciation of fixed assets

无形资产摊销Amortisation of intangible assets

长期待摊费用摊销Amortisation of long-term deferred expenses

待摊费用减少（减：增加）Decrease (increase) in deferred expenses

预提费用增加（减：减少）Increase (decrease) in accrued expenses

处置固定资产、无形资产和其他长期资产的损失（减、收益）Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets 固定资产报废损失Losses on write-off of fixed assets

财务费用Finance expense (income)

投资损失（减、收益）Losses (gains) arising from investments

递延税款贷款（减、借项）Deferred tax credit (debit)

存货的减少（减、增加）Decrease (increase) in inventories

经营性应收项目的减少（减、增加）Decrease (increase) in receivables und er operating activities

经营性应付项目的增加（减、减少）Increase (decrease) in payables under operating activities

其他Others

经营活动产生的现金流量净额Net cash flow from operating activities

2.不涉及现金收支的投资和筹资活动：Investing and Financing Activities tha t do not Involve Cash Receipts and Payments:

债务转为资本Conversion of debt into capital

一年内到期的可转换公司债券Reclassification of convertible bonds expiring within one year as current liability

融资租入固定资产Fixed assets acquired under finance leases

3.现金及现金等价物净增加情况：Net Increase in Cash and Cash Equival ents:

现金的期末余额Cash at the end of the period

减：现金的期初余额Less: cash at the beginning of the year

加：现金等价物的期末余额Add: cash equivalents at the end of the period 减：现金等价物的期初余额Less: cash equivalents at the beginning of the period

现金及现金等价物净增加额Net increase in cash and cash equivalents