Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Diketahui akun-akun dari statement of cash flow sebagai berikut:
| Purchase of securities | 900 |
| Increase in accrued investment income | 50 |
| Premium income receipt | 510 |
| Disbursement of policy dividend | 10 |
| Net income | 160 |
| Purchase of equipment | 90 |
| Sales of securities | 1000 |
| Cash payment for stockholder dividend | 20 |
| Increase in deferred policy acquisition cost | 10 |
| Beginning period cash balance | 30 |
| Disbursement of policy benefit | 270 |
| Operating expense | 200 |
| Income taxes | 40 |
| Investment income receipt | 60 |
| Increase in benefit payable | 50 |
Pilihlah jawaban yang paling mendekati
Apabila digunakan metode langsung (direct method), hitunglah:
Net cash flow from operating activities:
- 40
- 50
- 60
- 90
- 110
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