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应收保费、是指保险企业承保签单后尚未收到的保费挂帐.近年来,随着同业竞争不断加剧和企业资金普遍短缺,发生应收保费的范围越来越大,由此而产生的弊端也越来越突出.因此,在应收保费问题上如何驱利避害,已经成为保险企业经营者及保险企业财会部门必须认真对待和着力解决的重要问题.一、应收保费形成的原因1、企业按季摊销费用,保费不能一次性进入成本.按照财会制度规定,企业费用需按季摊销,以体现成本的真实性,既使企业在投保签单时一次性交清保费,在财务上也不能一次性摊销,这就势必形成企业费用挂帐,因此,一些大企
Premiums receivable refers to the unpaid premiums that insurance companies have not yet received after underwriting their contracts. In recent years, as the competition in the industry continues to increase and corporate funds are generally in short supply, the range of premiums receivable is growing, resulting in The disadvantages have become more and more prominent.Therefore, how to excuse and avoid harm on the issue of premiums receivables has become an important issue that insurance companies and insurance companies must take seriously and resolve. 1, the company quarterly amortization costs, premiums can not be a one-time cost.In accordance with the provisions of the accounting system, corporate expenses should be quarterly amortization, in order to reflect the authenticity of the cost, even if the insurance companies in the insurance policy to pay a one-time payment of premiums, Can not be one-time amortization, which is bound to form a corporate account, therefore, some large enterprises