| 1. | Comment on individual insurance account 论医疗保险个人账户 |
| 2. | Napier also has a contract to deliver an msc in insurance accounting to the southwest university of finance and economics in chengdu 比亚大学还获得了一项在成都的西南财经学院开设保险会计学士学位课程的合同。 |
| 3. | A former agent of an insurance company was sentenced to 220 hours of community service for misappropriating funds from the insurance accounts of his clients 一名前保险公司经纪,从客户的保险户口中挪用资金,被判须履行二百二十小时社会服务。 |
| 4. | Because of the particularity and complexity of insurance management , our country should establish the insurance accounting standards to be on speaking terms 由于保险行业经营的特殊性和复杂性,因此与保险相关的会计问题应当建立相应的会计准则与之相适应。 |
| 5. | All the settlement compensation and some of soil compensation go to the special social insurance accounts of the right departments , and go to the private accounts of the farmers 政府将所有安置费和部分土地补偿费转入到劳动社保部门的社保专户,直接落实到安置人员个人帐户上,较好地解决了被征地农民的长期生活出路问题。 |
| 6. | In the second part , we compare the different between ifrs and our country s insurance accounting system , sanding out the necessary of convergence of ifrs and our country s insurance accounting system 本文共分为四个部分:第一部分是国际财务准则简介。在这一部分里,重点介绍国际财务报告准则关于保险合同会计实务的发展。 |
| 7. | Because of the particularity of insurance companies , in addition to the general accounting principles , most of the insurance accounting has to comply with the regulatory accounting rules made by the insurance regulatory organizations 绝大多数国家保险会计除了遵循一般会计准则外,还必须遵循由保险监管部门制定的监管会计原则。 |
| 8. | Essentially , life insurance reserve is a liability . on one hand , it is central subject of life insurance accounting , and on the other hand , it is the direct base of solvency to an insurance company of life 另一方面,寿险责任准备金是寿险公司偿付能力的直接基础,对其科学、充分的计提是保证寿险公司偿付能力的最根本手段之一。 |
| 9. | Soldier of be transferred to civilian work ( contain volunteer , retired cadre ) came in january 1993 it is before be transferred to civilian work during unit work , the individual is basic endowment insurance account stores the forehead plans as a whole by endowment insurance fund gives plan into 转业军人(含志愿兵、复员干部) 1993年1月至转业前在部队工作期间,个人基本养老保险帐户储存额由养老保险统筹基金予以计入。 |
| 10. | By a long time research and discussion , international accounting standards board ( iasb ) issued international financial reporting standards4 ( ifrs4 ) in 2004 , which indicated the first phase of establishing insurance accounting standards was finished . 5 years ago , we joined wto 国际会计准则理事会( iasb )经过多年的研究和探讨,在2004年发布国际财务报告准则( ifrs ) 4 ,这标志着iasb对建立与保险行业相应的会计框架的第一阶段任务已经完成,并于2005年在欧盟开始实施。 |