Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Mei 2011 |
| Nomor Soal | : | 31 |
SOAL
Biaya [cost] di masa depan yang berubah sebagai akibat keputusan di masa depan, disebut:
- Controllable cost
- Differential cost
- Sunk cost
- Committed cost
| Pembahasan | Chapter 16 Page 486[1]: Differential cost = future cost that changes as a result of a future decision
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | b. Differential cost |
