Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
November 2011 |
Nomor Soal |
: |
9 |
SOAL
Biaya listrik dan biaya telepon termasuk ke dalam kategori:
- Fixed cost
- Semi variable cost
- Variable cost
- Certain cost
Pembahasan |
Chapter 16 Page 488[1]:
Semi-variable costs include electricity, heat, repair, telephone, and building maintenance costs.
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
Jawaban |
b. Semi variable cost |