Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Maret 2014 |
| Nomor Soal | : | 22 |
SOAL
Cost di masa lalu yang tidak berubah sebagai akibat keputusan di masa yang akan datang, disebut dengan:
- A differential cost
- A sunk cost
- A discretionary cost
- A non-controllable cost
| Pembahasan | Chapter 16 Page 486[1]: Sunk Cost : Past cost tht does not change as a result of a future decision.
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | b. A sunk cost |
