Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
November 2011 |
Nomor Soal |
: |
1 |
SOAL
Data berikut digunakan untuk soal 1, 2 dan 3 (Rp)
Net Gain from operations : 200.000.000
Net Income : 300.000.000
Invested income : 500.000.000
Beginning Capital and surplus : 1.000.000.000
Average invested assets : 12.000.000.000
Total Assets : 20.000.000.000
Hitunglah rasio-rasio profitability berdasarkan SAP berikut ini dengan menggunakan data di atas:
Return on Capital :
- 10%
- 20%
- 30%
- 50%
Diketahui |
- Net Gain from operations : 200.000.000
- Net Income : 300.000.000
- Invested income : 500.000.000
- Beginning Capital and surplus : 1.000.000.000
- Average invested assets : 12.000.000.000
- Total Assets : 20.000.000.000
|
Rumus yang digunakan |
Chapter 19 Page 619[1] :
Return on Capital \(= \frac{{Net\_Gain\_from\_Operation}}{{Beginning\_Capital\_and\_Surplus}}\) |
Proses pengerjaan |
Return on Capital \(= \frac{{2.00.000.000}}{{1.000.000.000}} = 20\% \)
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
Jawaban |
b. 20% |