Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Arus kas masuk (cash inflow) perusahaan meningkat apabila:
- An increase in a liability account
- A decrease in a liability account
- An increase in stockholder’ equity
- A decrease in stockholder’ equity
- A decrease in an asset account
- A net loss
a. i, iii dan iv benar
b. ii, iv dan vi benar
c. i, iii dan v benar
d. ii, iv dan v benar
e. i, iv, v dan vi benar
With respect to balance sheet and statement of operations accounts, a company’s cash inflows-its source of cash-increase as a result of:[1]
- A decrease in an asset account (selling an asset for cash)
- An increase in a liability account (taking out loan)
- An increase in stockholders’ equity (issuing common stock)
- A receipt of revenue (selling policies)
- Net income
Jawaban: c. i, iii dan v benar
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA