Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Perubahan arus kas perusahaan dapat terjadi karena adanya 3 aktivitas seperti operating activities, investing activities dan financing activities. Berikut ini aktivitas yang merupakan bagian dari operating activities:
- Receiving investment income
- Collecting the interest from the loans
- Paying cash dividends to stockholder
- Sales of bonds
| Pembahasan | Chapter 5 Page 123[1]: Operating activities, are those activities associated with a company’s major lines of business and involve transaction that directly determine a company’s net income
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | a. Receiving investment income |