問2
頻出度★★★
あるメーカの当期損益の見込みは表のとおりであったが，その後広告宣伝費が5億円，保有株式の受取配当金が3億円増加した。このとき，最終的な営業利益と経常利益はそれぞれ何億円になるか。ここで，広告宣伝費，保有株式の受取配当金以外は全て見込みどおりであったものとする。 単位 億円
| 項目 | 金額 |
|---|---|
| 売上高 | 1,000 |
| 売上原価 | 780 |
| 販売費及び一般管理費 | 130 |
| 営業外収益 | 20 |
| 営業外費用 | 16 |
| 特別利益 | 2 |
| 特別損失 | 1 |
| 法人税，住民税及び事業税 | 50 |
令和元年度 秋期 ITパスポート試験 問2
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 2
- ア
正解 Operating profit is found by 'Net sales − (Cost of sales) − (Selling, general and administrative expenses)'. Advertising expenses are included in selling, general and administrative expenses, so with the increase of 5, SG&A becomes 130+5=135 (hundred million yen). Therefore operating profit = 1,000 − 780 − 135 = 85. Ordinary profit is found by 'Operating profit + (Non-operating income) − (Non-operating expenses)'. Dividend income is included in non-operating income, so with the increase of 3, non-operating income becomes 20+3=23. Therefore ordinary profit = 85 + 23 − 16 = 92. Hence option ア, with operating profit 85 and ordinary profit 92, is correct.
Incorrectイ
Operating profit 85 is correct, but ordinary profit 93 is wrong. The correct ordinary profit is operating profit 85 + non-operating income 23 − non-operating expenses 16 = 92; the value 93 results from a calculation error that mixes extraordinary items, such as extraordinary gains 2 and extraordinary losses 1, into the ordinary-profit stage. Extraordinary gains and losses are handled at a stage below ordinary profit.
Incorrectウ
Operating profit 220 is wrong: it stops at net sales 1,000 − cost of sales 780 = 220 and forgets to subtract selling, general and administrative expenses (135, including the advertising-expense increase). 220 is the gross profit (gross margin), not the operating profit.
Incorrectエ
This option is wrong because it contains two errors: operating profit 220 fails to deduct selling, general and administrative expenses (left as the gross profit), and ordinary profit 93 mixes in extraordinary gains and losses. The correct values are operating profit 85 and ordinary profit 92.
ここがポイント
- Operating profit = net sales − cost of sales − selling, general and administrative expenses. Advertising expenses are included in selling, general and administrative expenses.
- Ordinary profit = operating profit + non-operating income − non-operating expenses. Dividend income is included in non-operating income, while extraordinary gains, extraordinary losses, and corporate tax belong to stages below ordinary profit and are therefore not included.
用語