問19
頻出度★★★
前期と当期の損益計算書を比較したとき，前期から当期における変化の説明として，適切なものはどれか。 単位 百万円
| 科目 | 前期 | 当期 |
|---|---|---|
| 売上高 | 7,500 | 9,000 |
| 売上原価 | 6,000 | 7,000 |
| 販売費及び一般管理費 | 1,000 | 1,000 |
| 営業外収益 | 160 | 150 |
| 営業外費用 | 110 | 50 |
| 特別利益 | 10 | 0 |
| 特別損失 | 10 | 0 |
| 法人税，住民税及び事業税 | 250 | 500 |
平成30年度 春期 ITパスポート試験 問19
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 19
Incorrectア
Gross profit = Sales − Cost of sales. It is 7,500−6,000＝1,500 for the previous period and 9,000−7,000＝2,000 for the current period, so the increase is 500 million yen. The figure 1,500 million yen is the previous period's gross profit (and also equals the increase in sales, 9,000−7,500＝1,500), not the increase in gross profit (500 million yen), so this is wrong.
Incorrectイ
Operating profit is 500 for the previous period and 1,000 for the current period. The rate of increase is (1,000−500)÷500＝100% (doubled), not a 50% increase, so this is wrong.
- ウ
正解 Ordinary profit is calculated as Operating profit + Non-operating income − Non-operating expenses. First, Operating profit = Sales − Cost of sales − Selling, general and administrative expenses, so it is 7,500−6,000−1,000＝500 for the previous period and 9,000−7,000−1,000＝1,000 for the current period. Adding and subtracting the non-operating items, Ordinary profit is 500＋160−110＝550 for the previous period and 1,000＋150−50＝1,100 for the current period. Since 1,100÷550＝2, Ordinary profit doubled from the previous period, so ウ is correct.
Incorrectエ
Net profit for the period = Ordinary profit + Extraordinary gains − Extraordinary losses − Corporate tax and other taxes. It is 550＋10−10−250＝300 for the previous period and 1,100＋0−0−500＝600 for the current period. It increased from 300 to 600 (doubled), so “did not change” is wrong.
ここがポイント
- The stepwise profits in an income statement, from top to bottom, are: Gross profit = Sales − Cost of sales; Operating profit = Gross profit − Selling, general and administrative expenses; Ordinary profit = Operating profit + Non-operating income − Non-operating expenses; Net profit for the period = Ordinary profit + Extraordinary gains − Extraordinary losses − Corporate tax and other taxes. Master this order of calculation.
- An 'increase amount' (an increase of so many million yen) and an 'increase rate or multiple' (a percentage increase or a multiple) are different things; accurately distinguish which one each choice is asking about.
用語