Pembahasan Ujian PAI: A40 - No. 25 - November 2014

Pembahasan Soal Ujian Profesi Aktuaris

Institusi	:	Persatuan Aktuaris Indonesia (PAI)
Mata Ujian	:	Akuntansi
Periode Ujian	:	November 2014
Nomor Soal	:	25

SOAL

Income yang jatuh tempo setelah tanggal Annual Statement tetapi belum next policy anniversary disebut:

Unearned income
deferred income
Uncollected income
Accrued income

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Types of income[1]:

Unearned income, a subset of collected income, is income that has been collected but not yet earned.
Deferred income is income due after the Annual Statement date but before the next policy anniversary.
Uncollected income (due income) is income that is scheduled for receipt before December 31, but which the insurer has not received as of December 31.
Accrued income is income that the insurer has already earned but which is not receivable until a specified date in the next fiscal year (that is, after December 31).

Jawaban: c. Deferred income

[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.

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