目前,有的保险公司为了鼓励企业投保财产险,在投保办法中规定:如果企业全年财产安全,没有发生意外事故,保险公司则以一定比例将保险费返还给企业。对于返还的保险费,不少企业通过“其他应付款”帐户,作为奖金发给职工;有的则长期挂在帐上。笔者认为,保险公司返还的保险费,应按原列支 At present, in order to encourage enterprises to insure their property insurance, some insurers stipulate: If the enterprise is in possession of property all year round and no accident has occurred, the insurance company will return the insurance premium to the enterprise in a certain proportion. For the insurance premiums returned, many enterprises through the “other accounts payable ” account, as a bonus to workers; others hang on the long-term account. The author believes that the insurance premiums returned by the insurance company should be the original expense