問9
頻出度★★★
損益計算書の営業利益の算出に関係する費用はどれか。
平成23年度 秋期 ITパスポート試験 問9
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 9
- ア
正解 The correct answer is ア. An income statement (P/L) is laid out so that profit is calculated step by step from the top down. First, Sales revenue − Cost of sales = Gross profit, and then Gross profit − Selling, general and administrative expenses (SG&A expenses) = Operating profit. In other words, only two kinds of expenses are involved in calculating operating profit: cost of sales and SG&A expenses. Advertising expenses are the costs of the promotional activities carried out in order to sell goods and services, and just like salaries and allowances, rent, depreciation and utility costs, they are classified as SG&A expenses. Advertising expenses are therefore directly related to the calculation of operating profit. Operating profit is an indicator of the profit a company earns through the operating activities of its main business, so it is natural that advertising expenses, which are incurred for that main business, are included here.
Incorrectイ
A loss on sale of non-current assets is the loss that arises when non-current assets such as buildings, machinery or land are sold for less than their book value, and in the income statement it is classified as an extraordinary loss. Extraordinary losses are unrelated to the main business and arise only occasionally and exceptionally, so they are deducted not at the operating profit stage, nor even at the ordinary profit stage, but further down, for the first time in the calculation Ordinary profit + Extraordinary gains − Extraordinary losses = Profit before income taxes. It has nothing at all to do with the calculation of operating profit.
Incorrectウ
Interest paid is the interest paid on bank borrowings and the like. Because it is an expense that accompanies financing activities, in the income statement it is classified as a non-operating expense. Non-operating expenses are deducted at the stage Operating profit + Non-operating income − Non-operating expenses = Ordinary profit, which is a calculation made after operating profit has been obtained. Interest paid therefore affects ordinary profit but is not related to the calculation of operating profit. Take care to distinguish whether an expense belongs to the main business or arises from raising funds.
Incorrectエ
Corporate tax is a tax imposed on the profit a company has earned, and in the income statement it is recorded at the very bottom stage as corporate tax, inhabitant tax and enterprise tax (collectively, income taxes). It is used in the calculation Profit before income taxes − Income taxes = Net profit for the period, and by its very nature the amount is fixed only after profit has been determined, so it has nothing to do with the calculation of operating profit. Note that other taxes such as fixed asset tax and stamp duty are recorded as taxes and dues within SG&A expenses, but the choice in this question is corporate tax, so that does not apply.
ここがポイント
- Learn the five levels of profit in the income statement and the expenses that correspond to each. Sales revenue − Cost of sales = Gross profit / Gross profit − SG&A expenses = Operating profit / Operating profit + Non-operating income − Non-operating expenses = Ordinary profit / Ordinary profit + Extraordinary gains − Extraordinary losses = Profit before income taxes / Profit before income taxes − Income taxes = Net profit for the period.
- Operating profit shows the profit earned through the operating activities of the main business. Only two kinds of expenses are involved in calculating operating profit: cost of sales and SG&A expenses. It helps to remember the rest as follows: advertising expenses, salaries and allowances, rent and depreciation belong to SG&A expenses; interest paid belongs to non-operating expenses; a loss on sale of non-current assets belongs to extraordinary losses; and corporate tax belongs to income taxes.
用語