unearned premium

简明释义

未到期保险费

英英释义

例句

1.When a policy is terminated early, the unearned premium 未赚取保费 is calculated based on the remaining coverage period.

当保单提前终止时，未赚取保费的计算基于剩余的保障期限。

2.The insurance company must refund the unearned premium 未赚取保费 if the policyholder cancels their policy before the term ends.

如果投保人在保单到期前取消保单，保险公司必须退还未赚取保费。

3.The accountant recorded the unearned premium 未赚取保费 as a liability on the balance sheet.

会计将未赚取保费记录为资产负债表上的负债。

4.In the event of a claim, only the earned portion of the premium is available; the unearned premium 未赚取保费 is not accessible.

在索赔事件中，只有已赚取的保费部分可用；未赚取保费是不可用的。

5.To ensure compliance, the insurer must properly account for the unearned premium 未赚取保费 in their financial statements.

为了确保合规，保险公司必须在财务报表中正确核算未赚取保费。

作文

In the world of insurance, understanding various terms is essential for both professionals and consumers. One such term that often comes into play is unearned premium. The concept of unearned premium refers to the portion of an insurance premium that has been paid by the policyholder but has not yet been earned by the insurance company. This situation arises because insurance coverage is typically provided over a specific period, such as a year. As time passes, the insurance company earns the premium gradually. Therefore, at any given moment before the policy term ends, there exists a portion of the premium that remains unearned.

For instance, consider a homeowner who pays an annual premium of $1,200 for their homeowner's insurance policy. If they decide to cancel the policy after six months, the insurance company would have earned only half of the premium, which amounts to $600. The remaining $600 would be classified as unearned premium, and the company would refund this amount to the homeowner. This refund process illustrates how unearned premium functions in practice and highlights its importance in ensuring fairness between the insurer and the insured.

Understanding unearned premium is not only crucial for insurance companies but also for policyholders. When purchasing an insurance policy, individuals must recognize that the premium they pay is not entirely 'spent' from day one. Instead, it is a commitment to cover potential risks over the policy period. This understanding can help consumers make informed decisions regarding their insurance needs and financial planning.

Moreover, insurance companies must accurately account for unearned premium on their balance sheets. This accounting practice ensures that the company's financial statements reflect the true state of its liabilities and revenues. By recognizing unearned premium, insurers can maintain a clear picture of their financial health and ensure compliance with regulatory requirements. It also aids in risk management, as understanding the amount of unearned premium can help insurers anticipate cash flow needs and adjust their reserves accordingly.

In summary, unearned premium is a fundamental concept in the insurance industry that represents the portion of premiums that have been collected but not yet earned. For policyholders, it highlights the importance of understanding how their premiums are applied over time, while for insurance companies, it plays a critical role in financial reporting and risk management. By grasping the implications of unearned premium, both parties can engage in more transparent and equitable transactions. Ultimately, this understanding fosters a healthier insurance marketplace where consumers feel secure in their coverage and insurers can operate sustainably and responsibly.

在保险的世界中，理解各种术语对专业人士和消费者都是至关重要的。其中一个常常出现的术语是未赚取保费。未赚取保费的概念是指投保人已经支付但保险公司尚未赚取的保险保费部分。这种情况的发生是因为保险覆盖通常是在特定时间段内提供的，例如一年。随着时间的推移，保险公司逐渐赚取保费。因此，在保单期限结束之前的任何时刻，都存在一部分保费仍然未被赚取。

例如，考虑一个房主支付1200美元的年度保费用于他们的房主保险。如果他们决定在六个月后取消保单，保险公司将只赚取一半的保费，即600美元。剩余的600美元将被归类为未赚取保费，公司会将这笔金额退还给房主。这一退款过程说明了未赚取保费在实践中的运作方式，并强调了它在确保投保人与保险公司之间公平性方面的重要性。

理解未赚取保费不仅对保险公司至关重要，对投保人也是如此。在购买保险政策时，个人必须认识到他们支付的保费并不是从第一天起就完全“花掉”的。相反，这是一种承诺，用于在保单有效期内覆盖潜在风险。这种理解可以帮助消费者做出明智的保险需求和财务规划决策。

此外，保险公司必须准确地在其资产负债表上核算未赚取保费。这种会计实践确保公司的财务报表反映其负债和收入的真实状态。通过确认未赚取保费，保险公司可以保持其财务健康的清晰图景，并确保遵守监管要求。这也有助于风险管理，因为了解未赚取保费的金额可以帮助保险公司预见现金流需求并相应调整其准备金。

总之，未赚取保费是保险行业的一个基本概念，代表已收取但尚未赚取的保费部分。对于投保人而言，它突显了理解保费随时间如何应用的重要性，而对于保险公司而言，它在财务报告和风险管理中发挥着关键作用。通过掌握未赚取保费的含义，双方可以进行更透明和公平的交易。最终，这种理解促进了一个更健康的保险市场，使消费者在保障中感到安全，保险公司能够可持续和负责任地运营。