Pembahasan-Soal-Ujian-Profesi-Aktuaris

Pembahasan Ujian PAI: A40 – No. 34 – Mei 2011

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A40 - AkuntansiAktuariaEdukasiPembahasan Ujian Profesi Aktuaris (Persatuan Aktuaris Indonesia / PAI)

Pembahasan Soal Ujian Profesi Aktuaris

Institusi:Persatuan Aktuaris Indonesia (PAI)
Mata Ujian:Akuntansi
Periode Ujian:Mei 2011
Nomor Soal:34

SOAL

Untuk soal 34 s.d 37
Apabila diketahui:

  • Investment turnover : 1.7
  • Total revenues : 6.000.000
  • Policy benefit : 2.000.000
  • Operating expenses : 1.500.000
  • Capital charge : 1.000.000

Hitunglah controllable investment nya

  1. 3.529.412
  2. 2.647.059
  3. 2.352.941
  4. 1.470.588
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Diketahui
  • Investment turnover : 1.7
  • Total revenues : 6.000.000
  • Policy benefit : 2.000.000
  • Operating expenses : 1.500.000
  • Capital charge : 1.000.000
Rumus yang digunakanChapter 18 Page 576[1] :

\(Investment\_turnover = \frac{{Total\_revenues}}{{controllable\_investment}}\)
Proses pengerjaan\(Investment\_turnover = \frac{{Total\_revenues}}{{controllable\_investment}}\) \(controllable\_investment = \frac{{Total\_revenues}}{{Investment\_turnover}}\) \(controllable\_investment = \frac{{6.000.000}}{{1.7}} = 3.529.411,76 \approx 3.529.412\)

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

Jawabana. 3.529.412
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