問11
頻出度★★★
ある企業の損益計算書が表のとおりであるとき，この会計期間の経常利益は何百万円か。
| 単位 百万円 | |
|---|---|
| 売上高 | 10,000 |
| 売上原価 | 5,000 |
| 利益A | |
| 販売費及び一般管理費 | 4,600 |
| 利益B | |
| 営業外収益 | 1,200 |
| 営業外費用 | 1,000 |
| 利益C | |
| 特別利益 | 30 |
| 特別損失 | 50 |
| 利益D | |
| 法人税等 | 230 |
| 当期純利益 | 350 |
注記 網掛けの部分は，表示していない。
平成26年度 秋期 ITパスポート試験 問11
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 11
Incorrectア
400 is the value of Profit B, that is, operating profit (gross profit 5,000 - selling, general and administrative expenses 4,600). It is the profit at the stage before non-operating income of 1,200 and non-operating expenses of 1,000 have been added and subtracted, so it is not ordinary profit.
Incorrectイ
580 is the value of Profit D, that is, profit before income taxes (ordinary profit 600 + extraordinary gains 30 - extraordinary losses 50). It is the profit one step further down, after extraordinary gains and losses have been reflected, and comes after ordinary profit, so it is incorrect.
- ウ
正解 Ordinary profit is the profit obtained by taking operating profit, which is the earnings from the core business, adding non-operating income arising from financial and other non-core activities, and then subtracting non-operating expenses. Filling in the table from top to bottom: first, Profit A = gross profit = net sales 10,000 - cost of sales 5,000 = 5,000 million yen. Next, Profit B = operating profit = gross profit 5,000 - selling, general and administrative expenses 4,600 = 400 million yen. Then Profit C = ordinary profit = operating profit 400 + non-operating income 1,200 - non-operating expenses 1,000 = 600 million yen. Therefore the answer is 600 (ウ). As a check, Profit D = profit before income taxes = ordinary profit 600 + extraordinary gains 30 - extraordinary losses 50 = 580, and subtracting corporate taxes, etc. 230 gives 350, which matches the net income for the period of 350 in the table, so the calculation is correct.
Incorrectエ
5,000 is the value of Profit A, that is, gross profit (net sales 10,000 - cost of sales 5,000). It is the topmost profit, before selling, general and administrative expenses have been deducted and before non-operating gains and losses have been taken into account, so it is not ordinary profit.
ここがポイント
- In an income statement the profits are arranged from top to bottom in five stages: gross profit → operating profit (gross profit - selling, general and administrative expenses) → ordinary profit (operating profit + non-operating income - non-operating expenses) → profit before income taxes (ordinary profit + extraordinary gains - extraordinary losses) → net income for the period (profit before income taxes - corporate taxes, etc.).
- Ordinary profit is an indicator showing the results of “the core business plus recurring activities such as financial activities”, and the key point for identifying it is that it does not include temporary, non-recurring items such as extraordinary gains and extraordinary losses.
用語