Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
November 2011 |
Nomor Soal |
: |
18 |
SOAL
Apabila diketahui data berikut ini: [Rp]
Operating income : 500.000.000
Return on revenues : 12%
Investment turnover : 1,2
Capital charge : 200.000.000
Minimum required of return : 10%
Controllable investment : 2.000.000.000
Berapakah residual income nya:
- 200.000.000
- 260.000.000
- 300.000.000
- 1.500.000.000
Diketahui |
- Operating income : 500.000.000
- Return on revenues : 12%
- Investment turnover : 1,2
- Capital charge : 200.000.000
- Minimum required of return : 10%
- Controllable investment : 2.000.000.000
|
Rumus yang digunakan |
Chapter 18 Page 578[1] :
Residual Income (RI) = Operating Income – Capital Charge |
Proses pengerjaan |
Residual Income (RI) = Operating Income – Capital Charge
Residual Income (RI) = 500.000.000 – 200.000.000 = 300.000.000
[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. 300.000.000 |