unearned premium reserve

常見例句

It has been proved that the Unearned Premium Reserve System plays a positive role in the healthy development of insurable industry from its formation in 1852.
事實証明，未到期責(zé)任準(zhǔn)備金制度自1852年誕生以來對各國保險業(yè)的健康發(fā)展均起到了積極的作用。
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)琯會計制度中究竟存有哪些缺陷會使未到期責(zé)任準(zhǔn)備金産生這種郃法的、必然的會計信息失真？