問11
頻出度★★★
貸借対照表から求められる，自己資本比率は何%か。 単位 百万円
| 資産の部 | 負債の部 | ||
|---|---|---|---|
| 流動資産合計 | 100 | 流動負債合計 | 160 |
| 固定資産合計 | 500 | 固定負債合計 | 200 |
| 純資産の部 | |||
| 株主資本 | 240 |
平成30年度 春期 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
- ア
正解 The equity ratio is “the proportion of equity (net assets) to total assets,” and is calculated as equity ratio = equity ÷ total assets × 100. From the balance sheet, total assets = current assets 100 + non-current assets 500 = 600 million yen, and equity = shareholders' equity of 240 million yen within net assets. Therefore 240 ÷ 600 × 100 = 40%, so ア is correct. Total assets 600 equal the sum of liabilities 360 (current 160 + non-current 200) and net assets 240, which confirms the premise of the calculation.
Incorrectイ
80% is incorrect. The correct value is equity 240 ÷ total assets 600 = 40%. For it to be 80%, equity would need to be 480 (80% of total assets), but net assets (equity) is only 240. This wrong answer arises from miscounting part of the liabilities as equity, or from mistaking the denominator, and does not match the correct formula.
Incorrectウ
125% is incorrect. Equity is part of total assets, so the equity ratio must always be 100% or less. Once it exceeds 100%, as 125% does, it cannot be the equity ratio. This is the value obtained from an unrelated calculation such as non-current liabilities 200 ÷ current liabilities 160, and is not the correct answer.
Incorrectエ
150% is incorrect. This is total liabilities 360 ÷ equity 240 × 100 = 150%, that is, the “debt-to-equity ratio (the ratio of liabilities to equity),” which is a different indicator. The equity ratio divides equity by total assets and is always 100% or less, so 150% is impossible.
ここがポイント
- Equity ratio = equity (net assets) ÷ total assets (total capital) × 100. It is a financial-soundness indicator showing the proportion of equity to total assets; the higher it is, the lower the reliance on liabilities. Since equity is part of total assets, the value always falls within the 0–100% range.
- On a balance sheet, “total assets = liabilities + net assets” keeps the two sides balanced. Total assets are aggregated as current assets + non-current assets (100 + 500 = 600 in this question), and net assets (shareholders' equity 240) directly correspond to equity.
用語