問10
頻出度★★★
親会社が, 子会社を含めた企業集団の決算日における資産と負債, 純資産を対比して示すことによって, 企業集団の財政状態を表す連結財務諸表はどれか。
平成22年度 春期 ITパスポート試験 問10
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 10
Incorrectア
The consolidated statement of changes in shareholders' equity shows why, and by how much, net assets (shareholders' equity and the like) increased or decreased during an accounting period. It traces the breakdown of changes such as new share issues, dividends from surplus, and the recording of net income for the period, so it is a statement about a period, and what it mainly covers is the net assets section. It is not a statement that compares assets, liabilities, and net assets at the single point in time of the closing date, so it is not appropriate.
Incorrectイ
The consolidated cash flow statement shows the increase or decrease in cash and cash equivalents during an accounting period, divided into three sections: operating activities, investing activities, and financing activities. Its purpose is to make the flow of funds clear, and although it does tell you about the group's cash situation, it is not a statement that lays out a comparison of assets, liabilities, and net assets as of the closing date — that is, the financial position itself — so it is wrong.
Incorrectウ
The consolidated income statement matches revenues against expenses for an accounting period and shows, as the difference between them, how much profit (or loss) was earned. What it presents is the operating results of one period, not the financial position, and the items set against each other are revenues and expenses, not the assets, liabilities, and net assets named in the question, so it is not appropriate. Separate the two by their roles: financial position = balance sheet, operating results = income statement.
- エ
正解 The correct answer is エ, the consolidated balance sheet. A balance sheet (B/S) is a financial statement that shows, at one point in time — the closing date — how much property a company holds (assets) and how that property was funded (liabilities = capital raised from others, net assets = the company own capital), setting the two sides side by side; the relationship assets = liabilities + net assets always holds. The two features the question states, ‘presenting a comparison of assets, liabilities, and net assets as of the closing date’ and ‘showing the financial position’, are exactly the definition of a balance sheet. The question further asks about the consolidated financial statement a parent company prepares by treating the corporate group including its subsidiaries as a single entity, so the consolidated version — the consolidated balance sheet — is the answer. In short, the balance sheet shows financial position (a stock, the balances at one point in time) while the income statement shows operating results (a flow, the changes over one period); once you have that contrast in mind you can answer immediately.
ここがポイント
- The balance sheet (B/S) is the statement that shows the financial position at the one point in time of the closing date, presenting the two sides in the form assets = liabilities + net assets. When you see wording such as ‘as of the closing date’ and ‘financial position’, judge it to be the balance sheet.
- Organize financial statements by two questions: does it cover one point in time (a stock) or one period (a flow), and what does it show? Balance sheet = one point in time, financial position; income statement = one period, operating results; cash flow statement = one period, the change in cash; statement of changes in shareholders' equity = one period, the change in net assets. When a parent company prepares them treating the whole corporate group including its subsidiaries as one entity, each becomes its consolidated version.
用語