Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Diketahui data sebagai berikut :
- Stocks
- Bonds
- Real estate
- Mortgage loans
- Land
- Buildings
- Money market funds
- Certificate of deposit
- Treasury bills
- Computer equipment
Manakah dari jenis aset diatas yang tidak dikategorikan sebagai intangible asset:
- iii, v, vi, x, benar
- i, ii, iv, vii, viii, ix benar
- iii, v, vi, ix, x benar
- iii, v, ix, x benar
- i, ii, iv, vii, ix benar
- an intangible asset does not have physical substance. Intangible assets include bonds, stocks, and other securities.[1]
Jawaban: a. iii, v, vi, x, benar
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.
[/showhide]