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日前,保监会转发了财政部制定的《保险中介公司会计核算办法》。《办法》在保持同国家统一的会计制度相一致的前提下,针对保险中介机构的业务特点对其会计核算进行了特别规定,保险中介机构多年来会计核算信息不规范、缺乏可比性的局面有望结束。据介绍,《办法》规范和细化了保险中介公司收入确认的标准,明确了收入确认的时点、金额和方法,同时通过设立相应的会计科目,明确界定了三类保险中介公司各自的主营业务的范围,为公司划分主营与非主营收入和
Recently, the China Insurance Regulatory Commission forwarded the “Ministry of Finance to develop” insurance intermediary companies accounting measures. “ Under the precondition of keeping consistent with the unified accounting system of the country, the Measures provide special provisions for the accounting of insurance intermediary institutions according to their business characteristics. The situation that the insurance intermediary institutions have irregular and incomparable accounting information over the years End. According to reports, the ”Measures" standardize and refine the insurance intermediary company revenue recognition standards, a clear income recognition of the time, amount and method, through the establishment of appropriate accounting subjects, clearly defined the three types of insurance intermediary companies The scope of business, for the company divided into the main and non-main income and