unearned premium reserve指未盈保费准备金，是保险人为确保未盈保费返还而交存的准备金，这是就延续至未来特定时间的保险提前收取保费的自然结果。其数额为保险人希望取消所有有效保单时应偿还保单持有人的未盈保费的估定总额。人寿保险公司的保费准备金是保险人用于清偿就其签发的生效保险单而在任何特定时间负有的债务，在总资产之外另行交存的相应资金。

为了更好的理解该词，以下是其英文释义：Unearned premium reserve is an account where an insurance company places advance insurance payments. Considered as liabilities in its accounting books, the payments have the possibility of being returned to the clients. These payments are going to be returned if policies are canceled before the period of coverage period begins.

该词的相关词有：

unearned premium （1）未盈保费，未期满保费；指保险公司因其未曾承担风险损失赔偿而无权收取的保费或部分保费，此类保费应由保险人退还给投保人。（2）未盈费用，未期满费用，指借款人与住房贷款协会提前终止关系时，借款人向该协会支付的与贷款期之未到期部分相应的那一部分费用。

双语例句：

（1）Subsection (1) of proposed section 25B is amended, through clause 2(c)(i), to ensure that the qualifying phrase, “notwithstanding the definitions of ‘additional amount for unexpired risks’, ‘claims outstanding’ and ‘unearned premiums reserve’,” applies only to the date on which the liabilities are to be re-determined and not to the scope of those liabilities.

拟议的第 25B 条第(1)款由条例草案第 2(c)(i)条修订，以确保“尽管有‘未到期风险的额外款额’、‘未偿还的索偿’及‘未盈保费准备金’等定义”这句有限制性的用语，只适用于负债额将会重新确定的日期，而不适用于那些负债额的范围。

（2）The unearned premium reserve on motor vehicles compulsory insurance is provided based on the assumed premium in accordance with the article of Ministry of Finance.

汽车及机车强制险未盈保费准备金，依财政部行政函令订定为以自留纯保费收入作为提存基础。 

（3）The unearned premium reserve should be reversed and then accrued at the next year end. 

未盈保费准备金，应于次年度决算时收回，再按当年度实际决算资料提存之。 

（4）The unearned premium reserve is the main liability of non-life insurance company and its veracity has great influence on the solvency evaluation by insurance regulation department. 

未盈保费准备金作为财产保险公司的主要负债内容，其计提准确性对保险监管部门客观评价保险公司的偿付能力状况有着较大的影响。