Pembahasan Soal Ujian Profesi Aktuaris
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 |