Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
Maret 2016 |
| Nomor Soal |
: |
26 |
SOAL
Untuk soal 24-28 gunakan data-data dibawah ini:
Net Gain from operations : 4.000
Net Income : 5.000
Invested income : 8.000
Total revenues : 13.000
Beginning capital and surplus : 25.000
Capital and surplus : 40.000
Realized capital gains and losses : 10.000
Average Invested Assets : 120.000
Total investment : 140.000
Total Assets : 160.000
SAP: Statutory Accounting Principles
GAAP: Generally Accepted Accounting Principles
Hitunglah Net Profit Margin berdasarkan GAAP:
- 0,615
- 0,0357
- 0,385
- 0,0417
| Diketahui |
Net Gain from operations : 4.000
Net Income : 5.000
Invested income : 8.000
Total revenues : 13.000
Beginning capital and surplus : 25.000
Capital and surplus : 40.000
Realized capital gains and losses : 10.000
Average Invested Assets : 120.000
Total investment : 140.000
Total Assets : 160.000 |
| Rumus yang digunakan |
Chapter 19 Page 621[1] :
Net Profit Margin (GAAP) \(= \frac{{Net\_income}}{{Total\_Revenues}}\) |
| Proses pengerjaan |
Net Profit Margin (GAAP) \(= \frac{{Net\_income}}{{Total\_Revenues}}\)
Net Profit Margin (GAAP) \(= \frac{{5.000}}{{13.000}} = 0,3846 \approx 0,385\)
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban |
c. 0,385 |
