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 |
