For each accounting entity a self-contained, double-entry accounting system is employed.
每一个会计单位都运用独立的、复式记账的会计体系。
The concept of double entry accounting is important to understand.
理解复式记帐制的概念是十分重要的。
Nowadays , the double-entry accounting is almost used in the world widely.
目前复式记账会计几乎在全世界得到了普遍的应用。
The reserves are an accounting entry-- it's how much they are required to hold, but the companies will hold more than that, typically, in order to protect themselves-- more than is required--and their policy holders-- more than is required by the regulators.
提取准备金就要做会计分录,由相关部门的规定,来提存一定量的准备金,但是保险公司可以持有更多的准备金,通常,多提存是为了,保护他们自己以及投保人,于是持有更多准备金
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