Pembahasan Soal Ujian Profesi Aktuaris

Pembahasan Ujian PAI: A40 – No. 14 – Mei 2017

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A40 - AkuntansiAktuariaEdukasiPembahasan Ujian Profesi Aktuaris (Persatuan Aktuaris Indonesia / PAI)

Pembahasan Soal Ujian Profesi Aktuaris

Institusi : Persatuan Aktuaris Indonesia (PAI)
Mata Ujian : A40 – Akuntansi
Periode Ujian : Mei 2017
Nomor Soal : 14

SOAL

Diketahui akun-akun dari balance sheet sebagai berikut :

Bonds and other debt securities 600
Long term liabilities 70
Stockholder equity 50
Equity securities (stocks) 50
Policy loan 200
Premium receivable 100
Investment income due and accrued 40
Deferred policy acquisition cost 60
Property and equipment 90
Future policy benefits : life 300
Mortgage loans 150
Cash 300
Short term investment 70
Future policy benefits: annuity 200
Retained earnings 270
Future policy benefits: health 350
Claim payable 80
Account payable 50
Expense due and accrued 30
Cash dividends payable to stockholder 50
Additional paid-in capital 100
Unrealized gain (loss) 110

Pilihlah jawaban yang paling mendekati

Dengan menggunakan data diatas, hitunglah:

Debt to equity ratio:

  1. 2,13
  2. 2,94
  3. 2,83
  4. 3,13
  5. 4,57

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