報(bào)險(xiǎn)會(huì)計(jì)分錄的詳細(xì)說(shuō)明報(bào)險(xiǎn)會(huì)計(jì)分錄是指在發(fā)生保險(xiǎn)業(yè)務(wù)時(shí)，在會(huì)計(jì)記錄中所需的對(duì)應(yīng)借貸項(xiàng)的記錄。它是保險(xiǎn)公司或投保方在進(jìn)行保險(xiǎn)活動(dòng)時(shí)，根據(jù)保險(xiǎn)會(huì)計(jì)準(zhǔn)則和會(huì)