产险末到期责任准备金是指财产保险人为了承担末到期责任而从其保费收入中按期提存的一种费用,亦称末满期保险费准备金。之所以要提取末到期责任准备金,是因为保险公司所承保的责任期限通常会与会计年度错位,当一个会计年度终了时,并非所有的保险责任期满,因此,就必须把属于下一年度的部分保险费以准备金的形式提存起来,并结转到次年承担相应的末了保险责任,即应付末了责任中可能发生的责损支出。从会计角度,提转末到期责任准备 The end of life liability insurance liability reserve refers to the property insurer in order to bear the responsibility of the end of its premiums on schedule from a fee, also known as the end of insurance premium reserves. The reason for withdrawing the reserve liability at the end of maturity is that the liability period insured by the insurance company is usually misaligned with the fiscal year. When not all the insurance liabilities expire at the end of an accounting year, Some of the premiums for the year are withdrawn in the form of reserves and carried over to the corresponding insurance liability in the following year, that is, any liability expenses that may have been incurred in the last responsibility. From the accounting point of view, transfer to the end of the responsibility to prepare