問6
頻出度★★★
当期純利益を求める計算式はどれか。
平成25年度 秋期 ITパスポート試験 問6
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 6
Incorrectア
(Gross profit) − (Selling, general and administrative expenses) is the formula for operating profit. It represents the stage of earnings from the main business activities, and it does not yet reflect non-operating profit and loss, extraordinary profit and loss, or taxes, so it is not net income.
Incorrectイ
(Net sales) − (Cost of sales) is the formula for gross profit, the first of the profit stages. It has not even deducted selling, general and administrative expenses, so it differs greatly from net income.
Incorrectウ
(Operating profit) + (Non-operating income) − (Non-operating expenses) is the formula for ordinary profit. It is only the stage that also includes recurring financial activities such as interest income and interest expenses; extraordinary profit and loss and income taxes have not been deducted, so it is not net income.
- エ
正解 In the income statement (P/L), profit is calculated in stages from top to bottom: gross profit → operating profit → ordinary profit → profit before income taxes → net income. Net income is the final stage: starting from ordinary profit, you add extraordinary income and subtract extraordinary loss (gains and losses that occur only in that period) to get profit before income taxes, and then subtract corporate tax, inhabitant tax and enterprise tax (income taxes). Therefore エ, which shows (Ordinary profit) + (Extraordinary income) − (Extraordinary loss) − (Corporate tax, inhabitant tax and enterprise tax), is the correct answer. Net income is the final profit after taxes, the earnings attributable to shareholders, and the key to telling it apart is whether the formula includes the deduction of income taxes.
ここがポイント
- The five profit stages of the income statement and their order: gross profit (net sales − cost of sales) → operating profit (− selling, general and administrative expenses) → ordinary profit (+ non-operating income − non-operating expenses) → profit before income taxes (+ extraordinary income − extraordinary loss) → net income (− corporate tax, inhabitant tax and enterprise tax).
- Net income is the final profit after tax. Whether the formula includes the deduction of income taxes such as corporate tax is the decisive difference from ordinary profit and profit before income taxes.
用語