(1)已赚保费
保险会计术语。意指在有效会计期间内，用于已经过之保险期间的相应比例的保险费。总保费与既定会计期间的已赚保费的比例和总保险期与该会计期间的比例相等。因为保费预先支付，所以可以说保险公司仅已赚取了与从保险单入账时起已经过之期间直接成比例的保险费。

(2)已赚额外费用
即房屋贷款协会〔building and loan association〕成员所支付的溢价〔premium〕中与提前终止法律关系之前经过的期间成比例的部分。

• absentee
• absenteeism
• absentee landlord
• Absentee's Property Act
• absentee voting
• Absentem accipere debemus eum qui non est eo loci in quo petitur.
• absente reo
• Absentia ejus qui reipublicae causa abest, neque ei neque alii damnosa esse debet.
• absent out of the state
• absent without leave
• absionare
• absoile
• Absoluta sententia expositore non indiget.
• absolute
• absolute acceptance
• absolute assignment
• absolute conveyance
• absolute covenant
• absolute deed
• copyhold commissioners
• copyholder
• copyhold estate
• copyhold tenure
• copyright
• copyright after publication