平成29年度秋期 ITパスポート試験問20

This question's explanation and your answers so far.

問20

頻出度★★★

売上高営業利益率が最も高い会社はどれか。単位　百万円

注記網掛けの部分は，表示していない。

出典　平成29年度秋期 ITパスポート試験問20

解説

問 20

ア
正解 The operating profit margin = operating profit ÷ net sales × 100. Among the shaded (not displayed) rows in the table, the profit remaining after subtracting selling and administrative expenses is the operating profit. Each company's operating profit is: Company A = gross profit 40 − selling and administrative expenses 10 = 30, Company B = 60 − 10 = 50, Company C = 20 − 20 = 0, Company D = 200 − 160 = 40. Dividing these by net sales: Company A 30 ÷ 100 = 30%, Company B 50 ÷ 200 = 25%, Company C 0 ÷ 100 = 0%, Company D 40 ÷ 400 = 10%. Therefore the highest is Company A at 30%, and the correct answer is Company A (ア).
Incorrectイ
Company B's operating profit margin is operating profit 50 ÷ net sales 200 = 25%, which is lower than Company A's 30%. Although Company B has a large ordinary profit (60) and a large absolute amount of operating profit, the question asks for the ratio of operating profit to net sales, so it does not apply.
Incorrectウ
Company C's operating profit is gross profit 20 − selling and administrative expenses 20 = 0, so its operating profit margin is 0 ÷ 100 = 0%. This is the lowest among the four companies, not the highest.
Incorrectエ
Company D's is operating profit 40 ÷ net sales 400 = 10%. Its net sales of 400 are the largest, but because its selling and administrative expenses (160) are large, its profit margin is low and does not reach Company A's 30%.

ここがポイント

The operating profit margin = operating profit ÷ net sales × 100. Comparison is made by the ratio to net sales, not by the absolute amount of profit.
Operating profit is the profit remaining after subtracting selling and administrative expenses from gross profit (net sales − cost of sales), and it is distinguished from ordinary profit (operating profit + non-operating income and expenses).

用語

解答問20ア