未み経けい過か保ほ険けん料りょう

noun

unearned premium; unexpired premium; prepaid insurance premium

Insurance accounting term for the portion of a premium that has been paid but not yet earned by the insurer because the coverage period has not elapsed.

• 保ほ険けん会がい社しゃは決けっ算さん時じに未み経けい過か保ほ険けん料りょうを計けい算さんする必ひつ要ようがある。

  Insurance companies need to calculate unearned premiums at the time of settlement.

• 未み経けい過か保ほ険けん料りょうは貸たい借しゃく対たい照しょう表ひょうの負ふ債さいとして計けい上じょうされる。

  Unearned premiums are recorded as liabilities on the balance sheet.