Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Diketahui data posisi per 31 Desember sebagai berikut:
Additional paid-in capital | 400.000 |
Net Unrealized Gains (Losses) | 200.000 |
Retained Earning | 3.000.000 |
Treasury stock | (100.000) |
Stock | 50.000 |
Hitunglah total stockholder’s equity:
- 3.600.000
- 3.350.000
- 3.550.000
- 3.400.000
- 3.250.000
Rumus | Total stockholder’s equity = Additional paid-in capital + Stock + Treasury Stock + Net Unrealized Gains (Losses) + Retained Earning |
Pembahasan | Total stockholder’s equity = 400.000 + 50.000 – 100.000 + 200.000 + 3.000.000 = 3.550.000 |
Jawaban | c. 3.550.000 |