問25
頻出度★★★
X 社の販売部門における期末時点の売掛金の回収状況が表のとおりであるとき，回収期限を過ぎた売掛金に対する長期債権額の比率は何%か。ここで，入金遅延が 61 日以上のものを長期債権とする。 単位 百万円
| 入金済 | 入金遅延 1～30日以内 | 入金遅延 31～60日 | 入金遅延 61日以上 | |
|---|---|---|---|---|
| A販売部 | 180 | 5 | 5 | 10 |
| B販売部 | 290 | 5 | 5 | 0 |
| C販売部 | 70 | 20 | 10 | 0 |
| D販売部 | 180 | 10 | 0 | 10 |
平成24年度 秋期 ITパスポート試験 問25
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 25
Incorrectア
2.5% is the value obtained by taking the total accounts receivable of 800 (paid 720 + delayed 80) as the denominator and computing 20÷800. The question asks for the ratio “to the accounts receivable that are past their collection due date”, so the paid amount of 720, which has already been collected, does not belong in the denominator. This is a wrong answer caused by mistaking the denominator.
Incorrectイ
2.8% is the value obtained by taking the paid amount of 720 as the denominator and rounding 20÷720 ≈ 2.78%. The paid amount is the exact opposite of “accounts receivable past their collection due date” — it is the portion collected within the due date. It uses a figure that should not be chosen as the denominator, so it is wrong.
Incorrectウ
10% is the share that the past-due accounts receivable of 80 occupy in the total accounts receivable of 800 (80÷800), which corresponds to a delinquency rate. What this question asks is the share that long-term receivables occupy within the overdue portion, so both the numerator and the denominator differ from the definitions given in the question.
- エ
正解 First, total the table column by column (unit: million yen). Payment delayed 1-30 days = 5+5+20+10 = 40; payment delayed 31-60 days = 5+5+10+0 = 20; payment delayed 61 days or more = 10+0+0+10 = 20. The “accounts receivable that are past their collection due date” referred to in the question means the amounts that were not paid by the due date, that is, the total of all three payment-delayed columns: 40+20+20 = 80. On the other hand, the “long-term receivables” are defined in the note as “payments delayed by 61 days or more”, so that amount is 20. The ratio asked for is long-term receivables ÷ accounts receivable past the collection due date = 20 ÷ 80 = 0.25, which is 25%. Therefore エ is correct. The key point of this question is not to include the paid amount of 720 in the denominator.
ここがポイント
- In ratio calculation questions, the top priority is to read exactly which figures the question text specifies as the “denominator” and the “numerator”. Here the denominator is “accounts receivable past the collection due date” = the total of all payment-delayed brackets, 80 — not the paid 720, and not the total of 800.
- In managing the collection of accounts receivable (overdue receivables management), the amounts are totaled for each delay-period bracket, and bad-debt risk is managed by grasping the share of receivables that have become long-term. As with “payments delayed by 61 days or more are treated as long-term receivables” in this question, the definition is given in a note, so always check it.