unearned premiums

简明释义

未实现的保险金

英英释义

例句

1.The insurance company reported a significant increase in unearned premiums 未赚取保费 this quarter due to new policy sales.

保险公司报告本季度由于新保单销售，未赚取保费 unearned premiums 大幅增加。

2.When calculating the financial stability of an insurer, unearned premiums 未赚取保费 are an important factor to consider.

在计算保险公司的财务稳定性时，未赚取保费 unearned premiums 是一个重要的考虑因素。

3.Insurance regulators often require companies to maintain a reserve for unearned premiums 未赚取保费 to ensure they can cover future claims.

保险监管机构通常要求公司为未赚取保费 unearned premiums 保留储备，以确保他们能够支付未来的索赔。

4.The unearned premiums 未赚取保费 on the balance sheet indicates potential future revenue for the company.

资产负债表上的未赚取保费 unearned premiums 表示公司未来潜在的收入。

5.At the end of the fiscal year, the accountant reviewed the unearned premiums 未赚取保费 to prepare for the annual audit.

在财政年度结束时，会计师审查了未赚取保费 unearned premiums 以准备年度审计。

作文

In the world of insurance, the term unearned premiums refers to the portion of premium payments that an insurance company has received but has not yet earned. This situation arises because insurance policies often cover a specific period, such as one year, and the premium is paid upfront. For example, if a customer pays an annual premium of $1,200 for a policy that covers them for the entire year, at the beginning of the policy period, the entire amount is considered unearned premiums. As time progresses and the insurance coverage is provided, the insurer gradually earns this premium. Each month, $100 of the premium becomes earned, reflecting the passage of time and the provision of coverage. Understanding unearned premiums is crucial for both insurers and policyholders. For insurers, it plays a significant role in financial reporting and cash flow management. The unearned premiums are recorded as a liability on the balance sheet because they represent an obligation to provide coverage in the future. This liability decreases over time as the insurer earns the premium by providing the agreed-upon coverage. For policyholders, recognizing the concept of unearned premiums can help in understanding how refunds work if a policy is canceled before its term ends. If a policyholder decides to cancel their insurance policy after six months, they may be entitled to a refund of the unearned premiums, which would be half of the total premium paid, assuming no claims have been made. This aspect reflects the fairness in the insurance system, ensuring that clients do not pay for coverage they did not receive. Moreover, the management of unearned premiums is essential for regulatory compliance. Insurance companies must adhere to strict guidelines set forth by regulatory bodies, which often require them to maintain adequate reserves for unearned premiums. This ensures that insurers have sufficient funds available to meet their future obligations to policyholders. Failure to manage these liabilities appropriately can lead to financial instability and regulatory penalties. Additionally, the concept of unearned premiums is intertwined with the overall profitability of an insurance company. Insurers must carefully assess their risk exposure and pricing strategies to ensure that they collect enough premiums to cover potential claims while also managing their unearned premiums effectively. This balancing act is vital for sustaining the business in a competitive market. In conclusion, the term unearned premiums encapsulates an essential aspect of insurance operations, reflecting the nature of premium payments and the timing of when those payments are earned. Both insurers and policyholders benefit from understanding this concept, as it influences financial reporting, cash flow management, refund processes, regulatory compliance, and overall business profitability. By grasping the significance of unearned premiums, stakeholders can navigate the complexities of the insurance landscape more effectively and make informed decisions regarding their coverage and financial management.

在保险的世界中，术语未赚取保费指的是保险公司已收到但尚未赚取的保费支付部分。这种情况发生是因为保险政策通常覆盖特定的时间段，例如一年，而保费是提前支付的。例如，如果客户为一项覆盖他们整个年度的保单支付了1200美元的年保费，那么在保单期开始时，整个金额被视为未赚取保费。随着时间的推移，保险公司逐渐赚取这笔保费。每个月，100美元的保费变为已赚取的，反映了时间的流逝和提供的保障。理解未赚取保费对保险公司和投保人都至关重要。对于保险公司来说，它在财务报告和现金流管理中发挥着重要作用。未赚取保费被记录为资产负债表上的负债，因为它们代表了未来提供保障的义务。随着时间的推移，保险公司通过提供约定的保障来逐渐减少这一负债。对于投保人来说，认识到未赚取保费的概念可以帮助他们理解如果在保单期限结束之前取消保单时退款的工作原理。如果投保人在六个月后决定取消其保险保单，他们可能有权获得未赚取保费的退款，这将是所支付总保费的一半，假设没有提出索赔。这一方面反映了保险系统中的公平性，确保客户不为他们未获得的保障支付费用。此外，管理未赚取保费对合规性至关重要。保险公司必须遵循监管机构制定的严格指南，这些指南通常要求他们为未赚取保费保持足够的准备金。这确保保险公司有足够的资金可用来满足他们对投保人的未来义务。未能适当管理这些负债可能导致财务不稳定和监管处罚。此外，未赚取保费的概念与保险公司的整体盈利能力密切相关。保险公司必须仔细评估其风险暴露和定价策略，以确保他们收取足够的保费来覆盖潜在索赔，同时也有效管理其未赚取保费。这种平衡对于在竞争激烈的市场中维持业务至关重要。总之，术语未赚取保费概括了保险运营的一个重要方面，反映了保费支付的性质以及这些支付何时被赚取。保险公司和投保人都能从理解这一概念中受益，因为它影响财务报告、现金流管理、退款流程、合规性和整体业务盈利能力。通过掌握未赚取保费的重要性，利益相关者可以更有效地驾驭保险领域的复杂性，并就他们的保障和财务管理做出明智的决策。