Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | September 2012 |
| Nomor Soal | : | 27 |
SOAL
Jenis asset seperti computer equipment dapat diklasifikasikan sebagai asset sebagai berikut, kecuali :
- tangible asset
- plant asset
- short term investment
- long term investment
| Pembahasan | Chapter 7 Page 184 [1]:| Type of assets | Invesment classification | | Short term | Long term | Invested asset | tangible | intangible | | Stocks | | X | X | | X | | Bonds | | X | X | | X | | Real estate | | X | X | X | | | Mortgage loans | | X | X | | X | | Land | | X | | X | | | Buildings | | X | X | X | | | Money market funds | X | | | | X | | Certificates of deposit | X | | | | X | | Treasury bills | X | | | | X | | Computer equipment | | X | | X | |
[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. short term investment |
