問7
頻出度★★★
財務分析によって得られる指標とその値に関する記述 a～c のうち, 適切なものだけを全て挙げたものはどれか。 a 自己資本比率は, 数値が大きいほど財務の安全性が高いと考えられる。 b 総資産回転率は, 数値が大きいほど総資産の回転期間が長くなると考えられる。 c 流動比率は, 数値が小さいほど支払能力が高いと考えられる。
平成29年度 秋期 ITパスポート試験 問7
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 7
- ア
正解 Only statement a is appropriate, so choice ア, which lists a alone, is correct. The equity ratio in a is calculated as equity divided by total assets, and it shows the proportion of total assets made up of equity that does not have to be repaid. The larger this value, the less the company relies on borrowing (liabilities), the harder it is for the company to go bankrupt, and thus the higher its financial safety can be judged to be; therefore statement a is appropriate. On the other hand, both b and c reverse the direction of the size relationship and are wrong, so choice ア, which contains only a, is the one that lists all and only the appropriate statements.
Incorrectイ
This is a, b, but b is wrong. The total asset turnover ratio (= sales divided by total assets) and the turnover period are reciprocals of each other; the larger the turnover ratio, the more efficiently the assets are being turned over, which means the turnover period becomes shorter. Statement b says the larger the value, the longer the turnover period, reversing the direction, so this choice containing b is inappropriate.
Incorrectウ
This is a, c, but c is wrong. The current ratio (= current assets divided by current liabilities) is an indicator that measures short-term ability to pay; the larger its value, the more current assets there are relative to current liabilities, so the ability to pay is judged to be higher. Statement c says the smaller the value, the higher the ability to pay, reversing the direction, so this choice containing c is inappropriate.
Incorrectエ
This lists only b, but b reverses the relationship between the turnover ratio and the turnover period and is wrong. Moreover, it does not include statement a, which is correct, so it is not the choice that lists all and only the appropriate statements.
ここがポイント
- Equity ratio = equity / total assets. The larger it is, the lower the reliance on liabilities and the higher the financial safety (a safety indicator).
- The total asset turnover ratio and the turnover period are reciprocals (a larger turnover ratio means a shorter turnover period and higher efficiency). The larger the current ratio, the higher the short-term ability to pay.
用語