問16
頻出度★★★
損益計算書を説明したものはどれか。
平成21年度 春期 ITパスポート試験 問16
ストラテジ系企業活動 › 会計・財務
This question's explanation and your answers so far.
解説
問 16
- ア
正解 The correct answer is ア. An income statement (P/L: Profit and Loss statement) is a financial statement that lines up the revenues earned during one accounting period (usually one year) against the expenses incurred to earn them, and calculates and shows the profit as the difference between the two. In other words, it is the document that makes clear the business performance, that is, how much the company earned during that period. So choice ア, “It shows the business performance over a given accounting period”, is the definition itself. Another feature of the income statement is that it shows profit in stages: sales revenue minus cost of sales gives gross profit, and subtracting selling, general and administrative expenses from that gives operating profit. The key point is that the income statement is flow information totaled over a delimited period, not a statement that shows a balance at one instant.
Incorrectイ
This describes the cash flow statement. It is a financial statement that shows the increase and decrease of cash during one accounting period, divided into three sections: operating activities, investing activities, and financing activities. The profit in an income statement includes items that involve no movement of cash, such as accounts receivable and depreciation expense, so a company can be making a profit and still run short of cash. The cash flow statement follows only those cash movements, so it is a different statement from the income statement, which shows business performance.
Incorrectウ
This describes the balance sheet (B/S: Balance Sheet). It shows the balances of assets, liabilities, and net assets at a given point in time, such as the closing date of the accounts, and makes clear the financial position of the company; it is a stock-type financial statement. The decisive keyword is “at a given point in time”, which differs in how time is treated from the income statement, which reports the performance of a period, namely one accounting period.
Incorrectエ
This describes the statement of changes in net assets (statement of changes in shareholders’ equity). It is a financial statement that calculates and shows by what causes, such as recording net profit for the period, paying dividends, or issuing new shares, and by how much the net assets section of the balance sheet changed during one accounting period. Its scope is limited to changes in net assets, so it is not a description of the income statement, which derives profit from revenues and expenses.
ここがポイント
- Income statement (P/L) = a statement that matches the revenues and expenses of one accounting period and shows the profit as the difference between them. That is, it presents the business performance (earnings) of the period as flow information.
- Distinguish the main financial statements by when and what they show: income statement = the business performance over one accounting period; balance sheet = the financial position at a given point in time; cash flow statement = the cash receipts and payments over one accounting period; statement of changes in net assets = the amount of change in the net assets section.
用語