Pembahasan Soal Ujian Profesi Aktuaris
SOAL
. Menganalisis nilai dari total asset turnover ratio merupakan bagian dari analisis:
- Operating efficiency ratio
- Activity ratio
- Liquidity ratio
- Profitabilitas ratio
- Financial leverage ratio
- i, ii, iii, v
- i, ii, iv
- i, ii
- ii, iii
- i, iv
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PEMBAHASAN
|
GAAP Ratio[1] |
| Liquidity Ratios measure a company’s ability to meet it’s maturing short-term obligations. |
| Activity Ratios, also called operating efficiency ratios, measure the speed with which various financial statement account totals are converted into sales or cash. Activity ratios gauge the productivity and efficiency of a company. An important asset turnover ratio for insurance companies is total asset turnover, which measures how efficiently a company has used its total assets to generate revenues. |
| Financial Leverage Ratios are sometimes called solvency ratios. Two important GAAP ratios that apply to all companies, including insurers, are the debt ratio and the debt-to-equity ratio. |
| Profitability Ratios measure profitability by relating the returns of a company to sales, total revenues, assets, stockholders’ equity, capital and surplus, or stock share price. |
Jawaban: c. i, ii
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.
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