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qian tan bao xian wu pei kuan you dai de hui ji chu li
Author(s): 
Pages: 44
Year: Issue:  22
Journal: Finance and Accounting Monthly

Keyword:  营业外收人长期待摊费用管理费用制造费用应纳税所得额债务重组利得其他所得应计规定比例应付款项;
Abstract: <正>无赔款优待,是指投保车辆在一年保险期内没有发生赔款,则被保险人在续保时可享受无赔款减收保费优待,优待金额为本年度续保险种应交保费的10%。如果被保险人投保的车辆不止一辆,则无赔款优待分别按单个车辆计算。笔者拟对无赔款优待的处理做一分析。
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