Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
Juni 2013 |
Nomor Soal |
: |
9 |
SOAL
Yang dikategorikan ke dalam static measure adalah :
- balance sheet
- statement of financial conditions
- statement of financial position
- statement of operation
- i dan iii benar
- i,ii dan iv benar
- ii,iii dan iv benar
- i, ii dan iii benar
Pembahasan |
Chapter 2 Page 42[1]:
The balance sheet is a static measure, that is , a snapshot of a company on a specified date. The statement of operations, however is a dynamic measure, which means that it measures the movement or flow of business transactions over a specified accounting period.
Chapter 2 Page 37[1]:
Balance sheet also known as a statement of financial position or statement of financial conditions.
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
Jawaban |
d. i, ii dan iii benar |