unearned premium

基本解釋

The term "unearned premium reserves" refers to the reserves made by an insurer for unexpired non-life insurance liabilities.
未到期責(zé)任準(zhǔn)備金，是指保險人為尚未終止的非壽險保險責(zé)任提取的準(zhǔn)備金。
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，對于機(jī)動車輛法定第三者責(zé)任保險，應(yīng)當(dāng)采用三百六十五分之一法評估其未到期責(zé)任準(zhǔn)備金。
http://chazidian.com
What shortcomings exist in our present regulation accounting system that will cause the legal and inevitable distortion of accounting information in unearned premium reserve?
我國現(xiàn)行監(jiān)管會計制度中究竟存有哪些缺陷會使未到期責(zé)任準(zhǔn)備金產(chǎn)生這種合法的、必然的會計信息失真？

Speaking on CNBC, Buffett said Berkshire offered to reinsure the municipal bonds in exchange for a fee equal to 1.5 times the remaining unearned premium over the life of the bonds.
FORBES: Buffett Offers Bond Insurers A Devilish Deal

unearned reinsurance premium 未滿期再保險費(fèi)
unearned net premium 未收凈保費(fèi)
Unearned Premium Reserve 未到期責(zé)任準(zhǔn)備金;未滿期保費(fèi)準(zhǔn)備金;掙保費(fèi)準(zhǔn)備金
unearned premium portfolio 未滿期保費(fèi)組合
unearned premium reserves 保費(fèi)準(zhǔn)備金;收入儲備金;未滿期責(zé)任準(zhǔn)備金