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Pembahasan Ujian PAI: A40 – No. 24 – Maret 2016

18

Pembahasan Soal Ujian Profesi Aktuaris

Institusi : Persatuan Aktuaris Indonesia (PAI)
Mata Ujian : Akuntansi
Periode Ujian : Maret 2016
Nomor Soal : 24

SOAL

Untuk soal 24-28 gunakan data-data dibawah ini:

Net Gain from operations : 4.000
Net Income : 5.000
Invested income : 8.000
Total revenues : 13.000
Beginning capital and surplus : 25.000
Capital and surplus : 40.000
Realized capital gains and losses : 10.000
Average Invested Assets : 120.000
Total investment : 140.000
Total Assets : 160.000

SAP: Statutory Accounting Principles
GAAP: Generally Accepted Accounting Principles

Hitunglah Return on Capital berdasarkan SAP:

  1. 0,52
  2. 0,325
  3. 0,16
  4. 0,10

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