insurance accounting 中文意思是什麼
insurance accounting
解釋
保險會計- insurance : n 1 安全保障。2 保險，保險業。3 保險單〈通稱 insurance policy〉。4 保險費〈通稱 premium〉。5 保險...
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
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Department of treasurer of the 69th each company, should the regulation of system of accounting of fund of according to labour insurance, establish account book alone, the item of income and expenses of fund of account labour insurance
第六十九條各企業會計部門，應依照勞動保險基金會計制度的規定，單獨設立帳簿，記載勞動保險基金的收支事項。 -
Napier also has a contract to deliver an msc in insurance accounting to the southwest university of finance and economics in chengdu
比亞大學還獲得了一項在成都的西南財經學院開設保險會計學士學位課程的合同。 -
Probe into the accounting method of birth insurance
生育保險結算方法探索 -
Social insurance fund asks to consolidate management according to the country, by plant nearly establish account respectively, divide account business accounting, special fund is special, beg a balance oneself, must not squeeze each other occupy and adjust
社會保險基金根據國家要求統一治理，按險種分別建帳，分帳核算，專款專用，自求平衡，不得相互擠占和調劑。 -
Because of the particularity and complexity of insurance management, our country should establish the insurance accounting standards to be on speaking terms
由於保險行業經營的特殊性和復雜性，因此與保險相關的會計問題應當建立相應的會計準則與之相適應。 -
Allow foreign firms to invest in telecommunications, insurance and tourism, to establish joint venture accounting firms, legal firms, engineering design companies, and to participate in logistics and distribution, municipal utilities and other services industries in accordance with its world trade organisation ( wto ) accession commitments
根據中國加入世貿的承諾，允許外商投資電信、保險、旅遊業，興辦中外合資會計師事務所、律師事務所、工程設計公司，從事物流及分銷業務、市政公用事業和其他服務業。 -
To expand the trial opening up of banking, insurance, commercial retail, foreign trade, telecommunication, tourist agency, construction and its related services, sino - foreign joint venture accounting firms and law firms to qualified central cities in the middle and western regions with conditions for the establishment of foreign invested enterprises in those fields properly relaxed
將銀行、保險、商業零售、外貿、電信、旅行社、建築及與其相關的服務、中外合作會計師事務所、律師事務所等領域的對外開放試點擴大到符合條件的中西部地區中心城市，並適當放寬在這些領域設立外商投資企業的條件。 -
Article 19 the reinsurance acceptor shall accord with the relevant provisions of the accounting standards for enterprises no. 25 - original insurance contracts when it draws reserves for unearned reinsurance premiums, outstanding reinsurance claims, reinsurance life insurance liabilities and the reinsurance of long - term health care insurance liabilities, and tests the adequacy of the relevant reserves
第十九條再保險接受人提取分保未到期責任準備金、分保未決賠款準備金、分保壽險責任準備金、分保長期健康險責任準備金，以及進行相關分保準備金充足性測試，比照《企業會計準則第25號- -原保險合同》的相關規定處理。 -
Article 95 in addition to the reserve funds described in the preceding two articles, an insurance company shall set aside amounts into the accumulated reserve fund in accordance with the relevant state laws, administrative regulations and the stipulations of the state financial and accounting systems
第九十五條除依照前二條規定提取準備金外，保險公司應當依照有關法律、行政法規及國家財務會計制度的規定提取公積金。 -
Article96 apart from drawing reserves according to the provisions of the preceding two articles, an insurance company shall draw public accumulation funds according to the provisions of relevant laws, administrative decrees or regulations and the requirements of the state financial and accounting system
第九十六條除依照前二條規定提取準備金外，保險公司應當依照有關法律、行政法規及國家財務會計制度的規定提取公積金。 -
Made clear the task of financial management of social insurance fund, want to carry out executive country to concern law, code and guiding principle, policy seriously namely, raise money lawfully and use fund ; build system of sound financial management, the plan that makes good foundation hard, control, business accounting, analysis and assessment work, reflect condition of fund income and expenses according to the facts ; abide by discipline of finance and economics strictly, strengthen supervise and check, ensure the safety of fund
明確了社會保險基金財務治理的任務，就是要認真貫徹執行國家有關法律、法規和方針、政策，依法籌集和使用基金；建立健全財務治理制度，努力做好基金的計劃、控制、核算、分析和考核工作，並如實反映基金收支狀況；嚴格遵守財經紀律，加強監督和檢查，確保基金的安全。 -
Basis ( system of accounting of finance affairs of company of flow of goods " regulation, operating expenses but detail is : incidental expenses of welfare funds of management personnel salary, management personnel, traffic expense, carry, pack arrange cost of cost, insurance premium, exhibition, poor travelling expenses, retention fee, examine cost of commission of accumulative total of poundage of loss of cost, transfer fee, goods, service, import and export merchandise, advertisement
根據（商品流通企業財務會計制度》規定，營業費用可明細為：經營人員工資、經營人員福利費、運輸費、運雜費、包裝整理費、保險費、展覽費、差旅費、保管費、檢驗費、中轉費、商品損耗、勞務手續費、進出口商品累計傭金、廣告費。 -
Basic knowledge for guides, tourism law and policy, fundamentals of tourism, fundamentals of computing, physical education, fundamentals of law, english for tourism purposes, advertising and promotion, public relationship, world religions and cultures, philosophy and political theory, drivers training, social communication and etiquette & tourist psychology, tourist insurance and travel service management, fundamental and computerized accounting
公共關系學、社交與服務禮儀、導游實務、導游基礎、旅行社經營管理、旅遊學概論、社會生態學、休閑產業學、旅遊地理、基礎會計學、會計電算化、統計學、主要客源國概況、旅遊市場營銷、商務談判、貨幣銀行學、汽車駕駛。 -
Practicing this regime requires certain pre - conditions such as the scale of mortgage loans, a brisk stock market, a huge group of investors as well as a number of intermediary service institutions including credit rating corporations, insurance companies, law firms and accounting firms. in china, the securitization of housing - mortgaged loans has become heatedly discused topic recently. in our country, initiate innovations are needed for the market potentiality of real estate, explosive expand in house requirement, further improvement in house market and to develop and reinforce the housing finance, and so mortgage - backed securities provided a ideal tool for resolving the problem for those
所謂房地產抵押貸款證券化，就是將房地產抵押貸款債權轉化為房地產抵押證券的過程，具體而言，也就是金融機構將其持有的若干房地產抵押貸款依其期限、利率、還款方式進行匯集重組，形成一系列房地產抵押貸款資產池（資產組合） ，再將該組合出售給從事抵押貸款證券化業務的特殊目的機構（ spv ） ，通過擔保機構擔保實現信用升級后，經信用評級機構評級，由證券承銷商將信用級別較高（通常為aaa或aa級）的抵押貸款支持債券出售給投資者的一種證券化模式。 -
Laws and regulations regarding foreign investment in banks, insurance companies, travel agencies, foreign trade companies, construction, project design, accounting firms, education services, distribution of av products, civil aviation and telecommunication will be worked out
如研究制訂外商投資銀行、保險、旅行社、對外貿易、建築、工程設計、會計服務、教育、音像製品分銷、民用航空業、電信等領域的法律規范。 -
The first two parts analyzed the characters of accumulation period and payout period, then concluded that the accounting annuities would be the main insurance products in the future. then introduced the two main pension plans in usa, and analyzed the differences between individual annuities and pension plans. the iii part of the article is the cross point of the first two parts
對個人年金保險從累積期和清償期各自特點的不同及其發展演變的角度加以分析，得出賬戶型年金保險是未來個人年金保險乃至人身保險產品發展方向的結論；介紹了美國主流的兩種企業年金計劃dc計劃和db計劃，並分析了企業年金與個人年金保險的差異，解決了理論界對二者概念較為模糊的問題。 -
In the second part, we compare the different between ifrs and our country s insurance accounting system, sanding out the necessary of convergence of ifrs and our country s insurance accounting system
本文共分為四個部分:第一部分是國際財務準則簡介。在這一部分里，重點介紹國際財務報告準則關于保險合同會計實務的發展。 -
Because of the particularity of insurance companies, in addition to the general accounting principles, most of the insurance accounting has to comply with the regulatory accounting rules made by the insurance regulatory organizations
絕大多數國家保險會計除了遵循一般會計準則外，還必須遵循由保險監管部門制定的監管會計原則。 -
Essentially, life insurance reserve is a liability. on one hand, it is central subject of life insurance accounting, and on the other hand, it is the direct base of solvency to an insurance company of life
另一方面，壽險責任準備金是壽險公司償付能力的直接基礎，對其科學、充分的計提是保證壽險公司償付能力的最根本手段之一。 -
By a long time research and discussion, international accounting standards board ( iasb ) issued international financial reporting standards4 ( ifrs4 ) in 2004, which indicated the first phase of establishing insurance accounting standards was finished. 5 years ago, we joined wto
國際會計準則理事會（ iasb ）經過多年的研究和探討，在2004年發布國際財務報告準則（ ifrs ） 4 ，這標志著iasb對建立與保險行業相應的會計框架的第一階段任務已經完成，並於2005年在歐盟開始實施。
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