Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
Mei 2011 |
Nomor Soal |
: |
13 |
SOAL
Perubahan arus kas perusahaan dapat terjadi karena adanya 3 aktivitas seperti operating activities, investing activities dan financing activities. Berikut ini aktivitas yang merupakan bagian dari operating activities:
- Receiving investment income
- Collecting the interest from the loans
- Paying cash dividends to stockholder
- Sales of bonds
Pembahasan |
Chapter 5 Page 123[1]:
Operating activities, are those activities associated with a company’s major lines of business and involve transaction that directly determine a company’s net income
- Selling insurance and annuity product
- Paying claims
- Receiving investment income (such as bond interest and dividend income In stock)
- Increasing or decreasing the liability for future policy benefit
- Paying expenses
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
Jawaban |
a. Receiving investment income |