問5
頻出度★★★
次の損益計算書から求められる営業利益は何百万円か。 単位 百万円
| 項目 | 金額 |
|---|---|
| 売上高 | 7,500 |
| 売上原価 | 6,000 |
| 販売費及び一般管理費 | 1,000 |
| 営業外収益 | 160 |
| 営業外費用 | 110 |
| 特別利益 | 20 |
| 特別損失 | 10 |
| 法人税等 | 260 |
平成22年度 春期 ITパスポート試験 問5
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 5
Incorrectア
300 is net profit, the final stage. Adding extraordinary gains of 20 to ordinary profit of 550 and subtracting extraordinary losses of 10 gives profit before income taxes of 560, and deducting corporate taxes, etc. of 260 from that gives 300. It is the profit that finally remains after extraordinary items and taxes have been reflected, not the operating profit that shows the result of the main business.
- イ
正解 Operating profit is the profit that arises only from the main business activities, and it is calculated in the following order. First, gross profit = net sales - cost of sales = 7,500 - 6,000 = 1,500 million yen. Next, subtract the selling, general and administrative expenses required to run the main business: operating profit = 1,500 - 1,000 = 500 million yen. Written as a single formula, operating profit = net sales - cost of sales - selling, general and administrative expenses = 7,500 - 6,000 - 1,000 = 500. The other items listed in the table, namely non-operating income 160, non-operating expenses 110, extraordinary gains 20, extraordinary losses 10 and corporate taxes, etc. 260, are all used at stages below operating profit (ordinary profit, profit before income taxes and net profit), so none of them is added or subtracted when computing operating profit. Therefore the answer is “イ”, 500 million yen.
Incorrectウ
550 is ordinary profit. Starting from operating profit of 500, you add non-operating income of 160 that arises from financing and other activities outside the main business, then subtract non-operating expenses of 110: 500 + 160 - 110 = 550. It reflects one extra stage, the non-operating items, so it goes one step beyond the operating profit stage.
Incorrectエ
1,500 is gross profit. It is only net sales of 7,500 minus cost of sales of 6,000, with the selling, general and administrative expenses of 1,000 not yet deducted. Operating profit is what remains after those expenses are further subtracted from gross profit, so 1,500 is the figure of the stage one step earlier.
ここがポイント
- Operating profit = net sales - cost of sales - selling, general and administrative expenses. It is gross profit (net sales - cost of sales) minus the selling and administrative expenses, and it represents the profit produced by the main business activities.
- Learn the order of the five profit levels in an income statement: gross profit -> operating profit -> ordinary profit (adding and subtracting non-operating items) -> profit before income taxes (adding and subtracting extraordinary items) -> net profit (deducting corporate taxes, etc.). Exams ask which items are used at which stage.
用語