問24
頻出度★★★
次の計算式で算出される財務指標はどれか。 当期純利益 ÷ 自己資本 × 100
平成30年度 秋期 ITパスポート試験 問24
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 24
Incorrectア
ROA (Return on Assets) is calculated as “Profit ÷ Total assets × 100”. Its denominator is not shareholders' equity but total assets (all assets, including those funded by liabilities), which differs from the formula in the question, so it is incorrect.
- イ
正解 The correct answer is イ “ROE”. ROE (Return on Equity) is an indicator calculated as “Net income ÷ Shareholders' equity × 100”, and it shows how efficiently a company generates profit using the equity that shareholders have invested. In the formula given, the numerator is net income and the denominator is shareholders' equity, so it matches the definition of ROE exactly. The higher the value, the higher the profitability achieved by making use of shareholders' equity.
Incorrectウ
The equity ratio is calculated as “Shareholders' equity ÷ Total assets × 100” and indicates financial safety (capital structure). Its numerator is not net income but shareholders' equity, and it measures safety rather than profitability, so it does not fit the formula in the question and is incorrect.
Incorrectエ
The quick ratio is calculated as “Quick assets ÷ Current liabilities × 100” and indicates short-term ability to pay (liquidity). Its formula does not use net income or shareholders' equity, so it is unrelated to the formula in the question and is incorrect.
ここがポイント
- ROE (Return on Equity) = Net income ÷ Shareholders' equity × 100; it is an indicator that measures profitability achieved using shareholders' equity.
- The indicator changes depending on the denominator: shareholders' equity gives ROE, total assets gives ROA. The equity ratio and quick ratio measure safety and liquidity, not profitability.
用語