Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
A40 – Akuntansi |
Periode Ujian |
: |
Juni 2016 |
Nomor Soal |
: |
28 |
SOAL
Total revenue |
Rp. 100.000.000.000 |
Policy benefit |
Rp. 45.000.000.000 |
Operating expenses |
Rp. 35.000.000.000 |
Controllable investment |
Rp. 80.000.000.000 |
Property and equipment |
Rp. 10.000.000.000 |
Others assets |
Rp. 5.000.000.000 |
Stockholder’s equity |
Rp 4.000.000.000 |
Minimum required rate of return : 12%
Berapakah investment turnover nya :
- 20
- 21
- 65
- 80
- 25
PEMBAHASAN
Rumus |
- Investment turnover nya = \(\frac{{total\,revenue}}{{income}}\)
- Total disbursement = policy benefit + operating expenses
|
Pembahasan |
- Total disbursement = 45.000.000.000 + 35.000.000.000
= 80.000.000.000
- Investment turnover nya = \(\frac{{100.000.000.000}}{{80.000.000.000}} = 1.25\)
|
Jawaban |
e. 1.25 |