問28
頻出度★★★
表に示す A 社の損益の変化に関する記述のうち，適切なものはどれか。 単位 億円
| 前期 | 当期 | |
|---|---|---|
| 売上高 | 2,000 | 2,000 |
| 売上原価 | 850 | 900 |
| 販売費及び一般管理費 | 950 | 900 |
| 営業外収益 | 10 | 20 |
| 営業外費用 | 20 | 10 |
平成25年度 春期 ITパスポート試験 問28
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 28
Incorrectア
The first half, “gross profit decreased,” is correct (1,150 → 1,100 hundred million yen, a decrease of 50 hundred million yen), but the second half, “ordinary profit was unchanged,” is wrong. Ordinary profit is 200 + 10 − 20 = 190 hundred million yen in the previous period and 200 + 20 − 10 = 210 hundred million yen in the current period, an increase of 20 hundred million yen. The 10 hundred million yen rise in non-operating income and the 10 hundred million yen fall in non-operating expenses show up directly as an increase in ordinary profit, so it cannot be unchanged. Do not pick an option after looking only at its first half; always check that both parts of the statement match the table.
Incorrectイ
Both the first and the second half are wrong. Gross profit = sales − cost of sales; sales stayed at 2,000 hundred million yen, while cost of sales rose by 50 hundred million yen, from 850 to 900, so gross profit fell from 1,150 to 1,100 hundred million yen, a decrease of 50 hundred million yen, and it cannot be called “unchanged.” In addition, operating profit is 1,150 − 950 = 200 hundred million yen in the previous period and 1,100 − 900 = 200 hundred million yen in the current period — the same amount — so “operating profit decreased” does not hold either. What was unchanged is not gross profit but operating profit; this option mixes the two up.
Incorrectウ
Both the first and the second half are wrong. Operating profit is 200 hundred million yen in both the previous and the current period, because the 50 hundred million yen increase in cost of sales and the 50 hundred million yen decrease in SG&A expenses offset each other, so it did not decrease. In addition, ordinary profit rose from 190 to 210 hundred million yen, an increase of 20 hundred million yen, so “was unchanged” is wrong as well. In other words, this option is exactly the reverse of the two statements in the correct answer エ; it is a typical wrong choice for anyone who confuses which of operating profit and ordinary profit actually moved.
- エ
正解 The correct answer is エ, “Operating profit was unchanged, and ordinary profit increased.” Profits in an income statement are calculated stage by stage, so you only need to apply the figures in the table from top to bottom. First, gross profit (gross margin) = sales − cost of sales, so the previous period is 2,000 − 850 = 1,150 hundred million yen and the current period is 2,000 − 900 = 1,100 hundred million yen; it fell by 50 hundred million yen, exactly the amount by which cost of sales rose. Next, operating profit = gross profit − selling, general and administrative (SG&A) expenses, so the previous period is 1,150 − 950 = 200 hundred million yen and the current period is 1,100 − 900 = 200 hundred million yen; both remain 200 hundred million yen, with no change. This is because the 50 hundred million yen increase in cost of sales and the 50 hundred million yen decrease in SG&A expenses cancel each other out exactly. Finally, ordinary profit = operating profit + non-operating income − non-operating expenses, so the previous period is 200 + 10 − 20 = 190 hundred million yen and the current period is 200 + 20 − 10 = 210 hundred million yen, an increase of 20 hundred million yen. This is because non-operating income rose by 10 hundred million yen and non-operating expenses fell by 10 hundred million yen, improving the non-operating balance from −10 hundred million yen in the previous period to +10 hundred million yen in the current period. Therefore エ, which states that operating profit was unchanged (still 200 hundred million yen) and that ordinary profit increased (190 → 210 hundred million yen), is appropriate.
ここがポイント
- Profits in an income statement have a staged structure and are calculated from the top down: gross profit (gross margin) = sales − cost of sales; operating profit = gross profit − selling, general and administrative (SG&A) expenses; ordinary profit = operating profit + non-operating income − non-operating expenses. Operating profit represents the earnings of the core business, while ordinary profit represents a company's earnings under normal conditions, adding financial activities such as interest received and interest paid on top of the core business.
- Even when the profit at an upper stage decreases, the profit at a lower stage can stay the same or even increase. In this question, the increase in cost of sales (+50) is offset by the cut in SG&A expenses (−50), so operating profit stays unchanged, and then the increase in non-operating income (+10) and the decrease in non-operating expenses (−10) make ordinary profit rise. With table-based questions, do not judge by assumption; calculate both the previous and the current period at each stage and compare the differences.
用語