Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Perubahan cash flow suatu perusahaan terjadi akibat adanya 3 jenis aktivitas yaitu operating activities, investing activities, dan financing activities. Aktivitas beritkut yang termasuk dalam operating activities dan menghasilkan cash outflow adalah:
i. Payment to employees and suppliers
ii. Decrease in current liabilities
iii. Dividend payments to stockholders
iv. Making loans to others
a. i, ii, iii, dan iv benar
b. i, ii, dan iv benar
c. ii dan iii benar
d. i dan ii benar
e. i benar
Cash flow transactions classified by type of activity[1]
| Type of Activity | Transaction Resulting in Cash Inflows | Transaction Resulting in Cash Outflow |
| Operating Activities |
|
|
| Investing Activities |
|
|
| Financing Activities |
|
|
Jawaban: d. i dan ii benar
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.