Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Suatu perusahaan asuransi, cash in flow nya akan meningkat sebagai hasil dari akun-akun berikut :
- Cash sales to customer
- Loan from creditors
- Dividend payments to stockholder
- Increase in current liabilities
- Issuance of common stock
- i, ii, iii, iv, v
- i, ii, iv, v
- i, ii, iii, v
- i, ii, v
- ii, v
PEMBAHASAN
Cash flow transactions classified by type of activity[1]
| Type of Activity | Transaction Resulting in Cash Inflows | Transaction Resulting in Cash Outflows |
| Operating Activities |
|
|
| Investing Activities |
|
|
| Financing Activities |
|
|
Jawaban: b. i, ii, iv, v
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.