公司年报财报报告术语表双语对照

财务报告 Financial Statements
合并资产负债表 Consolidated Balance Sheet
金额单位：人民币万元 million RMB yuan
项目 Item
流动资产： Current assets
货币资金 Cash and cash equivalent
拆出资金 Funds lent*
交易性金融资产 Financial assets held for trading
衍生金融资产 Derivative financial assets
应收票据 Notes receivable
应收账款 Accounts receivable
应收款项融资 Receivables under financing
预付款项 Prepayments
应收保费 Premium receivable*
应收分保账款 Reinsurance accounts receivable*
应收分保合同准备金 Reinsurance reserves receivable*
其他应收款 Other receivables
买入返售金融资产 Financial assets purchased under resale agreements*
存货 Inventories
合同资产 Contract assets
持有待售资产 Assets held for sale
一年内到期的非流动资产 Non-current assets maturing within one year
其他流动资产 Other current assets
流动资产合计 Total current assets
非流动资产： Non-current assets
发放贷款和垫款 Loans and advances issued*
债权投资 Debt investments
其他债权投资 Other debt investments
长期应收款 Long-term accounts receivable
长期股权投资 Long-term equity investments
其他权益工具投资 Other investments in equity instruments
其他非流动金融资产 Other non-current financial assets
投资性房地产 Investment properties
固定资产 Fixed assets
在建工程 Construction in progress
生产性生物资产 Productive biological assets

合并资产负债表（续） Consolidated Balance Sheet (continued)
油气资产 Oil and gas assets
使用权资产 Right-of-use assets
无形资产 Intangible assets
开发支出 Development expenditure
商誉 Goodwill
长期待摊费用 Long-term deferred expenses
递延所得税资产 Deferred tax assets
其他非流动资产 Other non-current assets
非流动资产合计 Total non-current assets
资产总计 Total assets
流动负债： Current liabilities
短期借款 Short-term loans
向中央银行借款 Borrowings from central bank*
拆入资金 Borrowing funds*
衍生金融负债 Derivative financial liabilities
应付票据 Notes payable
应付账款 Accounts payable
预收款项 Receipts in advance
合同负债 Contractual liabilities
卖出回购金融资产款 Funds from sales of financial assets with repurchase agreement*
吸收存款及同业存放 Deposits from customers and interbank*
代理买卖证券款 Funds arising from acting trading of securities*
应付职工薪酬 Employee benefits payable
应交税费 Taxes payable
其他应付款 Other payables
应付手续费及佣金 Handling charges and commissions payable*
应付分保账款 Reinsurance accounts payable*
持有待售负债 Liabilities held for sale
一年内到期的非流动负债 Non-current liabilities due within one year
其他流动负债 Other current liabilities
流动负债合计 Total current liabilities
非流动负债： Non-current liabilities
保险合同准备金 Reserve for insurance contracts*
长期借款 Long-term loan
应付债券 Debentures payable
租赁负债 Lease liabilities
长期应付款 Long-term payables
长期应付职工薪酬 Long-term employee remuneration payable
预计负债 Accrued liabilities
递延收益 Deferred income
递延所得税负债 Deferred tax liabilities
其他非流动负债 Other non-current liabilities
非流动负债合计 Total non-current liabilities
负债合计 Total liabilities
所有者权益（或股东权益）： Owners' equity
实收资本（或股本） Paid-up capital(or share capital)
其他权益工具 Other equity instruments
资本公积 Capital reserve
其他综合收益 Other comprehensive income
专项储备 Special reserve
盈余公积 Surplus reserve
一般风险准备 General risk provisions*
未分配利润 Undistributed profit
归属于母公司所有者权益（或股东权益）合计 Total equity attributable to CNPC
少数股东权益 Minority interest
所有者权益（或股东权益）合计 Total owners'equity
负债和所有者权益（或股东权益）总计 Total liabilities and owners'equity

合并利润表 Consolidated Income Statement
金额单位：人民币万元 million RMB yuan
项目 Item
一、营业总收入 1.Revenue
其中：营业收入 Including:Operating revenue
利息收入 Interest income*
已赚保费 Premiums earned*
手续费及佣金收入 Handling charges and commission income*

二、营业总成本 2.Total cost of operations
其中：营业成本 Including:Operating cost
利息支出 Interest expenses*
手续费及佣金支出 Handling charges and commission expenses*
赔付支出净额 Net expenditure for compensation payments*
提取保险责任准备金净额 Net amount of provision for insurance contract*
分保费用 Reinsurance costs*
税金及附加 Tax and surcharges
销售费用 Selling expenses
管理费用 Administrative expenses
研发费用 R&D expenses
财务费用 Finance expenses
其他 Others
加：其他收益 Add:Other gains
投资收益（损失以“-”号填列） Gain from investment(Loss is represented by“-“)
汇兑收益（损失以“-”号填列） Exchange gain(Loss is represented by“-“)*
净敞口套期收益（损失以“-”号填列) Net exposure gains(Loss is represented by“-“)
公允价值变动收益（损失以“-”号填列） Gains from change in fair value(Loss is represented by“-“)
信用减值损失（损失以“-”号填列） Credit impairment loss(Loss is represented by“-“)
资产减值损失（损失以“-”号填列） Impairments loss of assets(Loss is represented by“-“)
资产处置收益（损失以“-”号填列） Gain on disposal of assets(Loss is represented by“-“)
三、营业利润（亏损以“-”号填列） 3.Operating profit(Loss is represented by“-”)
加：营业外收入 Add:Non-operating revenue
其中：政府补助
减：营业外支出 Less:Non-operating expenses
四、利润总额（亏损总额以“-”号填列） 4.Earnings before taxes(Loss is represented by“-”)
减：所得税费用 Less:Income tax expenses
五、净利润（净亏损以“-”号填列） 5.Net income(Net loss is represented by“-”)
（一）按经营持续性分类: (1)Classified by continuity of operations:
持续经营净利润 Net income from continuous operation
终止经营净利润 Net income from discontinued operation
（二）按所有权归属分类: (2)Classified by ownership:
归属于母公司所有者的净利润 Net income attributable to CNPC
少数股东损益 Minority interest

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