| 对寿险公司经营中会计确认的思考 |
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| 引用本文： | 朱盈盈,何玉梅.对寿险公司经营中会计确认的思考[J].成都大学学报(自然科学版),2004,23(4):60-62. |
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| 作者姓名： | 朱盈盈 何玉梅 |
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| 作者单位： | 成都大学,工商管理系,成都,610106;平安保险公司,深圳,518029 |
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| 摘 要： | 根据确认的定义,要对某项目或某项经济业务进行会计记录,需明确确认所遵循的标准和确认的基础 精算在寿险公司经营中的会计确认占据着举足轻重的地位,通过精算师对"未满期保费收入"与"应付业务成本"的精算,一方面使平时以"收付实现制"作为确认基础的保费收入实现了向"权责发生制"的转化,另一方面使平时无法进行会计记录的负债在期末能根据确认的标准,分别以"责任准备金"与"未决赔款准备金"的身分列入会计报表之上,同时还影响到了利润的确认
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| 关 键 词： | 会计 确认 精算 |
| 文章编号： | 1004-5422(2004)04-0060-03 |
Thinking of the Accounting Confirmation in the Operation of Life Insurance Companies |
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| ZHU Yingying,HE Yumei.Thinking of the Accounting Confirmation in the Operation of Life Insurance Companies[J].Journal of Chengdu University (Natural Science),2004,23(4):60-62. |
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| Authors: | ZHU Yingying HE Yumei |
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| Institution: | ZHU Yingying~1,HE Yumei~2 |
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| Abstract: | According to the definition of confirmation,the standards and bases of confirmation should be confirmed firstly in the recording of an item and then actuarial should be taken an important part in the confirmation of assets, liabilities and revenues in accordance with the particularity of life insurance accounting. |
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| Keywords: | accounting confirmation actuarial |
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