Pembahasan Soal Ujian Profesi Aktuaris
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 |