Pembahasan-Soal-Ujian-Profesi-Aktuaris

Pembahasan Ujian PAI: A40 – No. 27 – Maret 2014

Pembahasan Soal Ujian Profesi Aktuaris

Institusi : Persatuan Aktuaris Indonesia (PAI)
Mata Ujian : Akuntansi
Periode Ujian : Maret 2014
Nomor Soal : 27

SOAL

Perbedaan antara cost of borrowing of funds dengan return earned using the fund disebut dengan:

  1. margin
  2. marginal return
  3. spread
  4. profit margin
  1. i dan iii benar
  2. i, ii, dan iii benar
  3. i, iii, dan iv benar
  4. i, ii, iii, dan iv benar
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Pembahasan Chapter 19 Page 608[1]:

The difference between the cost of borrowing the funds and the return earned using these funds is called the margin, also called the spread, marginal return, or profit margin.


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

Jawaban d. i, ii, iii, dan iv benar
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