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未到期责任准备金是保险业务准备金的一个重要组成部分,是非寿险公司最主要的负债之一,其计提的准确程度对确保偿付能力、客观反映经营成果有着重大影响。正确理解和把握它的提取原因、提取方法、核算方法以及它对利润的影响,对于保险公司加强财务会计核算、监管部门开展保险监管工作有着十分重要的现实意义。
Unearned liability reserve is an important part of the insurance business reserve and one of the major liabilities of a non-life insurance company. The accuracy of its provision has a significant impact on ensuring the solvency and objectively reflecting the operating results. Correctly understand and grasp its extraction reason, extraction methods, accounting methods and its impact on profits, for the insurance company to strengthen financial accounting, regulatory departments to carry out insurance supervision work has very important practical significance.