Pembahasan Soal Ujian Profesi Aktuaris
Income yang jatuh tempo setelah tanggal Annual Statement tetapi sebelum next policy anniversary disebut:
- Unearned income
- Uncollected income
- Accrued income
- Collected income
- Deffered income
- Unearned income : income that has been collected but not yet earned.
- Uncollected income : income that is scheduled for receipt before December 31, but which the insurer has not received as of December 31.
- Accrued income : income that the insurer has already earned but which is not receivable until the specified date in the next fiscal year (that is, after December 31).
- Collected income : the amount of income received in cash during a reporting period, including certain adjustments for amortization.
- Deffered income : income due after the Annual Statement date but before the next policy anniversary.
Jawaban: e. Deffered income
Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.