UPR：未到期责任准备金
在商业与会计领域中，“Unearned Premium Reserve”是一个常用术语，常缩写为UPR以便于书写和使用。它指的是保险公司为尚未到期的保单责任所预留的资金，确保在保险期间内能够履行赔付义务。其中文译名为“未到期责任准备金”，这一概念在财务管理和风险控制中具有重要作用。
Unearned Premium Reserve具体释义
Unearned Premium Reserve的英文发音
例句
- When the cedant adjusts the balance of the unearned premium reserve of the original insurance contract on the balance sheet date, it shall adjust the amount of the receivable reinsurance unearned premium reserve accordingly.
- 再保险分出人应当在资产负债表日调整原保险合同未到期责任准备金(UPR)余额时，相应调整应收分保未到期责任准备金(UPR)余额。
- Because there are many shortcomings in our present regulation accounting system, the accounting information of unearned premium reserve will be distorted certainly, which will brings a series of disadvantage to the non-life insurance industry supervision.
- 但由于我国目前监管会计制度中固有的缺陷和漏洞，使得未到期责任准备金(UPR)的监管会计信息失真有其存在的必然性，这将给我国的非寿险业偿付能力监管带来一系列不利影响。
- The unearned premium reserve is the main liability of non-life insurance company and its veracity has great influence on the solvency evaluation by insurance regulation department.
- 未到期责任准备金(UPR)作为财产保险公司的主要负债内容，其计提准确性对保险监管部门客观评价保险公司的偿付能力状况有着较大的影响。
- What shortcomings exist in our present regulation accounting system that will cause the legal and inevitable distortion of accounting information in unearned premium reserve?
- 我国现行监管会计制度中究竟存有哪些缺陷会使未到期责任准备金(UPR)产生这种合法的、必然的会计信息失真？
- This paper is focused on introducing the rules as to the calculation of long term unearned premium reserve required by NAIC released in 1997 and effective in 1998.It is anticipated that it could be a reference to nonlife companies and insurance regulatory offices in China.
- 美国保险官协会（NAIC）于1997年修订、并于1998年开始实施的关于长期责任准备金的提取方法，对我国非寿险公司以及保险监管部门有借鉴意义。
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