Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
Mei 2012 |
Nomor Soal |
: |
17 |
SOAL
Transaksi yang dihasilkan Cash Inflows dari kegiatan financial adalah :
- Loans from creditor
- Receipt of securities interest and dividends
- Sales of bonds, mortgage loans, stocks, property, buildings
- Receipt of principal and interest on loan repayments
Pembahasan |
Chapter 5 Page 123[1]:
Financing activities, are transactions involving broowed finds and cash payment to or from owner fo the company:
- Issuing, repurchasing, or retiring common stock
- Paying cash dividends to stockholders
- Borrowing and repaying funds loaned by creditors
[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. Loans from creditor |