文章基本信息

标题：Contabilitatea La Societatile De Asigurari - Intre General Si Particular / Accounting In Insurance Company – Between General And Characteristic
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作者：Prof.univ.dr. Rodica Cistelecan - Universitatea”Petru Maior”Targu-Mures ; Lect.univ.drd. Anamari Beatrice Stefan - Universitatea”Petru Maior”Targu-Mures ; Prep.univ.drd. Raluca Meda Sumandea Simionescu - Universitatea”Petru Maior”Targu-Mures 等
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2006
卷号：1
期号：8
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：Insurance companies, are founded and work in acordance with present legislation. They are function by giving, negotiating and concluding insurance and reinsurance contracts, cashing premium, settling damages, investing and accumulating own and external founds. Is an comercial company, who is acting on the insurance market, obteining benefits from investments, operation and extraordinaties activeties. The accounting applied to the level of this insitutions, who folow the courent legislation, and the existence of specific elements in financial situations, required by the typical of the insurance activity, are making the object of our paper.=
关键词：insurance and reinsurance contracts; insurance companies; accounting.