Pembahasan-Soal-Ujian-Profesi-Aktuaris

Pembahasan Ujian PAI: A40 – No. 9- November 2016

Pembahasan Soal Ujian Profesi Aktuaris

Institusi : Persatuan Aktuaris Indonesia (PAI)
Mata Ujian : A40 – Akuntansi
Periode Ujian : November 2016
Nomor Soal : 9

SOAL

. Diketahui data posisi per 31 Desember sebagai berikut :

Premium received 500.000
Investment income received        60.000
Net income 60.000
Increase in benefit payable 55.000
Increase in accrued investment income 50.000
Increase in deferred policy acquisition cost 15.000
Income tax 40.000
Operating expenses 200.000

Hitunglah Net cash flow from operating activities dengan menggunakan Indirect method:

  1. 50.000
  2. 150.000
  3. 300.000
  4. 320.000
  5. 370.000

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