問19
頻出度★★★
損益計算書に記載される A～E の五つの利益のうち，C に当てはまるものはどれか。
| 単位 億円 | |
|---|---|
| 売上高 | 100 |
| 売上原価 | 75 |
| A | 25 |
| 販売費及び一般管理費 | 10 |
| B | 15 |
| 営業外収益 | 3 |
| 営業外費用 | 7 |
| C | 11 |
| 特別損失 | 2 |
| D | 9 |
| 法人税・住民税及び事業税 | 3 |
| E | 6 |
平成22年度 秋期 ITパスポート試験 問19
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 19
Incorrectア
Gross profit (gross margin) corresponds to A in the table. Subtracting cost of sales 75 from net sales 100 gives 25, which is gross profit, and it represents the most basic earnings produced by the goods or services themselves. It is the topmost profit, coming immediately after cost of sales, so its position differs from that of C, which comes after non-operating income and non-operating expenses.
Incorrectイ
Operating profit corresponds to B in the table. Subtracting selling, general and administrative expenses 10 from gross profit 25 gives 15, which is operating profit, and it represents the earnings made from the main business alone. C is the stage reached after non-operating income 3 has been further added to that operating profit and non-operating expenses 7 subtracted, so B and C are one stage apart.
- ウ
正解 The correct answer is ウ (ordinary profit). An income statement is a table that works downward, subtracting and adding step by step to obtain profit stage by stage, so the blanks A through E are determined mechanically from the rows above them. Filling them in order: A = net sales 100 − cost of sales 75 = 25; subtracting selling, general and administrative expenses 10 gives B = 25 − 10 = 15; adding non-operating income 3 and subtracting non-operating expenses 7 gives C = 15 + 3 − 7 = 11; subtracting extraordinary losses 2 gives D = 11 − 2 = 9; and subtracting corporate, inhabitant and enterprise taxes 3 gives E = 9 − 3 = 6, all matching the values 25 / 15 / 11 / 9 / 6 written in the table. C is the profit at the stage where non-operating income arising from financial and other activities outside the main business is added to operating profit (B) and non-operating expenses are subtracted, and that is ordinary profit. Ordinary profit adds recurring non-core gains and losses such as interest received and interest paid on top of the earnings of the main business, so it shows the power the company has to earn repeatedly every period; in terms of position it comes right after non-operating income and non-operating expenses and right before extraordinary losses. If you remember this order, you can judge that C is ordinary profit from its position alone, without calculating.
Incorrectエ
Net income for the period corresponds to E at the bottom of the table. Subtracting corporate, inhabitant and enterprise taxes 3 from profit before income taxes (D) 9 gives 6, which is net income for the period, and it represents the profit that finally remains in the company after even the taxes have been paid. It differs from C, which is 11, in both amount and position.
ここがポイント
- The five profits in an income statement line up from top to bottom in the order gross profit → operating profit → ordinary profit → profit before income taxes → net income for the period. Memorize as a set what is added or subtracted at each stage: net sales − cost of sales = gross profit; − selling, general and administrative expenses = operating profit; + non-operating income − non-operating expenses = ordinary profit; − extraordinary losses (+ extraordinary gains) = profit before income taxes; − corporate taxes and the like = net income for the period.
- Just by looking at the item names immediately before and after a blank, you can identify the name of the profit without calculating. The stage right after non-operating income and non-operating expenses is ordinary profit, and the stage right after corporate taxes and the like is net income for the period; in this way, which expenses have just been subtracted determines the name of the profit.
用語