Borrow: manufacturing cost-property insurance 300.

Management fee-property insurance fee 200

Loan: 500 yuan in the bank.

The workshop property insurance premium is included in the manufacturing expenses.

Enterprise property insurance is insurance with the fixed assets and current assets of state-owned enterprises or collective enterprises as the insurance subject matter. According to the insurance coverage, it includes:

(1) Economic losses caused by natural disasters and accidents such as fire, lightning, flood, destructive earthquake, explosion, storm, falling flying objects in the air;

(2) When a disaster accident occurs, take necessary measures to rescue or prevent the spread of the disaster, resulting in loss of the insured property;

(3) Reasonable expenses paid for the necessary protection and arrangement to rescue the insured property or reduce the property loss. The insurance liability starts from 0: 00 on the agreed insurance date and ends at 24: 00 on the insurance expiration date. The insurance period is generally one year.

The insured shall pay the insurance premium in one lump sum within 15 days after the insurance starts. Theft and rescue can also be attached to enterprise property insurance.

Extended data:

Enterprise property comprehensive insurance is the main type of property insurance in China, which takes the fixed assets and current assets of the enterprise as the insurance target and the property stored in a fixed place as the insurance business, that is, the storage place of the insurance property is relatively fixed and in a relatively static state.

Enterprise property insurance has the nature of general property insurance, and many principles applicable to other property insurance are also applicable to enterprise property insurance. The insured enterprise shall pay the corresponding insurance premium to the insurer according to the insurance contract. The insurer shall be liable for the losses caused to the insured by possible accidents as stipulated in the insurance contract.

Scope of insurance liability

1. The property owned by the insured or * * * owned by others shall be the responsibility of the insured.

2. Property managed by the insured or kept by others.

3. Other property legally recognized as having economic interests with the insured.

Non-guaranteed scope

The following properties are not included in the scope of the insured property without specific agreement between the insured and the Company and stated in the insurance policy:

1, gold and silver, jewelry, jade, jewelry, antiques, ancient books, ancient paintings, stamps, artworks, rare metals and other valuables.

2, livestock, poultry and other animals.

3, dikes, sluices, railways, roads, culverts, bridges, docks

4. Equipment and materials in mines and mines.

The insured property does not include the following property:

1, land, minerals, mines, pits, forests, aquatic resources and crops that have not been harvested or put into storage after harvest.

2, currency, tickets, securities, documents, account books, charts, technical data and priceless property.

3, illegal buildings, dangerous buildings, illegally occupied property

4, materials in the process of transportation.

Baidu encyclopedia-enterprise property insurance