Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Ketika suatu perusahaan asuransi menerbitkan sejumlah saham yang harganya lebih dari nilai Par (Par value), maka perusahaan asuransi terebut akan mencatat perbedaan per lembar saham antara harga penerbitan dengan nilai Par nya ke dalam akun berikut ini:
- Paid in capital in excess of par
- Premium of common stock
- Additional paid-in capital
- i, ii, dan iii benar
- i dan ii benar
- i dan iii benar
- ii dan iii benar
- iii benar
PEMBAHASAN
When a U.S company issues a share of stock for a price above its par value, the company records the difference per share between the issue price and the par value in an account called Additional Paid-In Capital, also known as Paid-In Capital in excess of Par or Premium on Common Stock.[1]
Jawaban: a. i, ii, dan iii benar
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.
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