Traditional Culture Encyclopedia - Traditional festivals - How is the insurance company's premium income included in the income and profit of the year? How to calculate assets?
How is the insurance company's premium income included in the income and profit of the year? How to calculate assets?
Two, this course can be based on the insurance contract and insurance premium for detailed accounting.
Three, the main accounting treatment of premium income.
(1) The premium income of the original insurance contract confirmed by the enterprise shall be debited to such subjects as "premium receivable", "premium received in advance", "bank deposit" and "cash on hand" and credited to this account.
If the original insurance contract of non-life insurance is terminated in advance, the amount that should be returned to the applicant should be calculated and determined according to the original insurance contract, and this account should be debited and credited to such subjects as "cash on hand" and "bank deposit".
(two) confirm the reinsurance contract premium income, debit the "reinsurance receivable" subjects, credited to the subject.
After receiving the reinsurance bill, adjust the reinsurance premium income according to the amount indicated in the bill, debit the reinsurance accounts receivable account according to the adjusted increase, and credit this account; Adjust the decrease and make the opposite accounting entries.
Four, at the end of the period, the balance of this account should be transferred to the "profit of this year" account, and there is no balance in this account after the carry-over.
See above.
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