Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
September 2012 |
| Nomor Soal |
: |
27 |
SOAL
Jenis asset seperti computer equipment dapat diklasifikasikan sebagai asset sebagai berikut, kecuali :
- tangible asset
- plant asset
- short term investment
- long term investment
| Pembahasan |
Chapter 7 Page 184 [1]:
| Type of assets |
Invesment classification |
| Short term |
Long term |
Invested asset |
tangible |
intangible |
| Stocks |
|
X |
X |
|
X |
| Bonds |
|
X |
X |
|
X |
| Real estate |
|
X |
X |
X |
|
| Mortgage loans |
|
X |
X |
|
X |
| Land |
|
X |
|
X |
|
| Buildings |
|
X |
X |
X |
|
| Money market funds |
X |
|
|
|
X |
| Certificates of deposit |
X |
|
|
|
X |
| Treasury bills |
X |
|
|
|
X |
| Computer equipment |
|
X |
|
X |
|
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban |
c. short term investment |
