Pembahasan Soal Ujian Profesi Aktuaris
Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian | : | Akuntansi |
Periode Ujian | : | Mei 2012 |
Nomor Soal | : | 14 |
SOAL
Peningkatan Cash-outflow perusahaan berasal dari
- Net Income
- An increase in an asset account
- A decrease in an asset account
- A decrease in stockholders’ equity
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- I dan III benar
- II dan IV benar
- II dan III benar
- I dan IV benar
Pembahasan | Chapter 5 Page 122[1]: A cash outflow is a use of funds. A cash payment to purchase a bond is a use of funds.Increase as a result of: - An increase in an asset account (purchasing an asset)
- A decrease in a liability account (paying off a loan)
- A decrease in stockholder equity (retiring or repurchasing a company’s own common stock)
- A payment of expenses
- A net loss
[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. II dan IV benar |