Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
Mei 2012 |
| Nomor Soal |
: |
16 |
SOAL
Berikut adalah jenis aset yang termasuk kedalam kategori short term :
- Mortgage loans
- Real estate
- Treasury bills
- Buildings
| Pembahasan |
Chapter 2 Page 38[1]:
Liquid assets are short term assets in that they are expected to be converted into cash or consumed within the current accounting period, generally one year :
- Cash
- Cash equivalent :
- Certificates of deposit
- Treasury bills
- Commercial paper and receivables such as premium due and reinsurance ceded
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban |
c.Treasury bills |
