問13
頻出度★★★
親会社が, 子会社を含めた企業集団の一会計期間の収益と費用の状態を示した連結財務諸表はどれか。
平成25年度 秋期 ITパスポート試験 問13
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 13
Incorrectア
The consolidated statement of changes in shareholders' equity shows, for one accounting period, the causes and amounts of changes in equity (shareholders' equity, made up of capital stock, capital surplus, retained earnings, and so on, plus other items) from the opening balance to the closing balance. It matches the question in that it is period information, but what it shows is increases and decreases in equity such as capital increases, dividends, and the transfer of net income for the period; it does not show the breakdown of revenue and expenses themselves, so it is wrong.
Incorrectイ
The consolidated cash flow statement is a financial statement that shows the increase or decrease in cash and cash equivalents during one accounting period, divided into three sections: operating activities, investing activities, and financing activities. This too is period information, but what it shows is the actual movement of cash, not revenue and expenses. Revenue and expenses do not necessarily coincide with movements of cash (for example, credit sales and depreciation), so distinguishing the two is the key point of this question.
- ウ
正解 The correct answer is ウ, “Consolidated income statement.” An income statement (P/L: Profit and Loss statement) is a financial statement that matches the revenue arising in one accounting period (usually one year) with the expenses incurred to earn that revenue, and shows the difference between the two as net income (or net loss) for the period. The description in the question, “shows the revenue and expense situation over one accounting period,” is exactly the definition of an income statement. Furthermore, “consolidated” means that the statement is prepared by treating the corporate group — the parent company together with the subsidiaries it controls — as a single company, aggregating the figures after eliminating intra-group transactions (such as sales and purchases between parent and subsidiary). Therefore, the consolidated financial statement that shows how much the entire corporate group earned, how much it spent, and how much profit it made in one year is the consolidated income statement. When telling financial statements apart, it is reliable to sort them along two axes: whether they cover a period (flow) or a point in time (stock), and what they show (revenue and expenses / assets and liabilities / cash / equity).
Incorrectエ
The consolidated balance sheet (B/S: Balance Sheet) is a financial statement that shows the balances of the corporate group's assets, liabilities, and equity at a single point in time, namely the closing date, that is, its financial position. It does not meet the question's condition of asking for information about one accounting period, and what it shows is not revenue and expenses either, so it is wrong.
ここがポイント
- The income statement (P/L) is the “operating results” document that matches revenue and expenses for one accounting period and shows net income for the period, while the balance sheet (B/S) is the “financial position” document that shows assets, liabilities, and equity at a single point in time, the closing date. Distinguishing the two by whether they cover a period (flow) or a point in time (stock) is the basic approach.
- Consolidated financial statements are statements prepared by the parent company treating the entire corporate group, including its subsidiaries, as a single company and eliminating intra-group transactions. The main ones are the four statements: consolidated balance sheet, consolidated income statement, consolidated cash flow statement, and consolidated statement of changes in shareholders' equity. Memorize them by pairing each with what it shows (assets and liabilities / revenue and expenses / increase and decrease in cash / changes in equity).
用語