Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
November 2010 |
Nomor Soal |
: |
10 |
SOAL
Jenis asset seperti money market funds dapat diklasifikasikan sebagai asset :
- long term
- Short term
- Tangible
- Invested asset
Pembahasan |
Chapter 7 Page 184 [1]:
typs of assets |
investment classification |
short term |
long term |
invested asset |
tangible |
intangible |
stocks |
|
V |
V |
|
V |
bonds |
|
V |
V |
|
V |
real estate |
|
V |
V |
V |
|
mortgage loans |
|
V |
V |
|
V |
land |
|
V |
|
V |
|
buildings |
|
V |
V |
V |
|
money market funs |
V |
|
|
|
V |
certificates of deposit |
V |
|
|
|
V |
treasury bills |
V |
|
|
|
V |
computer equipment |
|
V |
|
|
|
[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. Short term |