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
-
- 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 |