全部

1·Unearned premium reserves are determined by the 1/365 method.

未到期责任准备金采用1/365等精算方法提取。

2·The term unearned premium reserves refers to the reserves made by an insurer for unexpired non-life insurance liabilities.

未到期责任准备金，是指保险人为尚未终止的非寿险保险责任提取的准备金。

3·With respect to statutory third-party liability insurance for motor vehicles, it shall adopt the 1/365 to evaluate the unearned premium reserves.

其中，对于机动车辆法定第三者责任保险，应当采用三百六十五分之一法评估其未到期责任准备金。

4·What shortcomings exist in our present regulation accounting system that will cause the legal and inevitable distortion of accounting information in unearned premium reserve?

我国现行监管会计制度中究竟存有哪些缺陷会使未到期责任准备金产生这种合法的、必然的会计信息失真？

5·The unearned premium reserve is the main liability of non-life insurance company and its veracity has great influence on the solvency evaluation by insurance regulation department.

未到期责任准备金作为财产保险公司的主要负债内容，其计提准确性对保险监管部门客观评价保险公司的偿付能力状况有着较大的影响。