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《保险公司非寿险业务准备金管理办法(试行)》及其实施细则(试行)出台后,我国与国际上通行的非寿险未到期责任准备金计提做法基本保持一致。适合我国非寿险未到期责任准备金的计提方法为:对短期非寿险未到期责任准备金的计提,应区分不同保险期限的险种采用不同的计算方法;长期责任准备金宜采用简化了的会计年度法作为计提方法。
After the promulgation of the “Measures for the Administration of Reservements for Non-life Insurance Business of Insurance Companies (Trial)” and its Implementing Rules (Trial Implementation), China has basically the same international accrual method of non-life liability accrued liability. Appropriate for China’s non-life insurance liability provisions for the accrual method is: short-term non-life unexpired liability provisions drawn should be divided into different insurance periods using different types of insurance calculation; long-term liability reserves should be simplified Fiscal year method as withdrawal method.