Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
A40 – Akuntansi |
| Periode Ujian |
: |
Mei 2017 |
| Nomor Soal |
: |
18 |
SOAL
Diketahui akun-akun dari statement of operation sebagai berikut:
| Premium income: life |
3.000 |
| Premium income: annuity considerations |
1.000 |
| Premium income: health |
800 |
| Increase in liability for future benefits |
100 |
| Other revenue |
500 |
| Life benefit |
2.500 |
| Annuity benefit |
1.000 |
| Health benefit |
700 |
| Agent commissions expense |
100 |
| Salaries |
900 |
| General expense |
1.300 |
| Net investment income |
2.000 |
Pilihlah jawaban yang paling mendekati
Dengan menggunakan data di atas, hitunglah:
Earnings before income tax expense:
- 700
- 900
- 1.000
- 4.300
- 5.000
- Earnings before income tax expenses = Total Revenue – Total benefits and operational expenses
- Total Revenue = Total Premium Income + Net Investment Income + Other Revenue
Total Premium Income = Life + Annuity Considerations + Health = 3.000 + 1.000 + 800 = 4.800
Total Revenue = 4.800 + 2.000 + 500 = 7.300
- Total benefits and operational expenses = Total benefits expense + Agent commissions + Salaries + General expenses
Total benefit expense = life benefits + annuity benefits + health benefits + increase in liability for future benefit
Total benefit expense = 2.500 + 1.000 + 700 +100 = 4.300
Total benefits and operational expenses = 4.300 + 100 + 900 + 1.300 = 6.600
- Earnings before income tax expenses = 7.300 – 6.600 = 700
Jawaban: a. 700
