問20
頻出度★★★
次の損益計算資料から求められる経常利益は何百万円か。 単位 百万円
| 項目 | 金額 |
|---|---|
| 売上高 | 2,000 |
| 売上原価 | 1,500 |
| 販売費及び一般管理費 | 300 |
| 営業外収益 | 30 |
| 営業外費用 | 20 |
| 特別利益 | 15 |
| 特別損失 | 25 |
| 法人税，住民税及び事業税 | 80 |
平成28年度 春期 ITパスポート試験 問20
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 20
Incorrectア
120 is the net profit for the period (the final after-tax profit). Adding extraordinary gains 15 to ordinary profit 210 and subtracting extraordinary losses 25 and corporate taxes 80 gives 210 + 15 − 25 − 80 = 120. This is the final-stage profit that reflects extraordinary gains and losses and taxes, not the ordinary profit being asked about, which is at an earlier stage.
Incorrectイ
190 is the value obtained when the addition and subtraction of non-operating income and non-operating expenses are swapped. Subtracting non-operating income 30 from operating profit 200 and adding non-operating expenses 20 gives 200 − 30 + 20 = 190. Correctly, income should be added and expenses subtracted, so the signs are reversed here.
Incorrectウ
200 is the operating profit (net sales 2,000 − cost of sales 1,500 − selling, general and administrative expenses 300). To find ordinary profit you must further add non-operating income 30 and subtract non-operating expenses 20; this is the mistake of stopping the calculation at the operating profit stage.
- エ
正解 Ordinary profit is found by working through the profit stages of the income statement from the top down. First, gross profit = net sales 2,000 − cost of sales 1,500 = 500 million yen. Next, operating profit = gross profit 500 − selling, general and administrative expenses 300 = 200 million yen. Then ordinary profit = operating profit 200 + non-operating income 30 − non-operating expenses 20 = 210 million yen. Ordinary profit is the stage that takes the operating profit of the core business and adds or subtracts non-operating income and non-operating expenses, which arise continuously outside the core business (such as interest received); it does not include extraordinary gains, extraordinary losses, or corporate taxes. Therefore the correct answer is エ, 210.
ここがポイント
- The profits in an income statement are calculated stage by stage in the order: gross profit → operating profit → ordinary profit → pre-tax net profit → net profit for the period. Ordinary profit = operating profit + non-operating income − non-operating expenses.
- Ordinary profit is the stage that reflects up to non-operating gains and losses (those arising continuously in a company's normal operations); it is important to distinguish that it does not include one-off extraordinary gains and losses or corporate taxes.
用語