令和2年度 ITパスポート試験問30

This question's explanation and your answers so far.

問30

頻出度★★★

企業の収益性を測る指標の一つである ROE の“E”が表すものはどれか。

出典　令和2年度 ITパスポート試験問30

解説

問 30

Incorrectア
Earnings (income/profit) is the word behind the E in indicators such as EPS (Earnings Per Share), not the E in ROE. The similar names make it easy to confuse, but it is incorrect.
Incorrectイ
Employee is not a component of ROE and has nothing to do with return on equity, which measures profitability, so it is incorrect.
Incorrectウ
Enterprise is the word used in terms such as EV (Enterprise Value), not the E in ROE, so it is incorrect.
エ
正解 ROE stands for Return On Equity, a profitability indicator. It is calculated as net income ÷ equity × 100(%) and shows how efficiently the equity invested by shareholders is turned into profit. Therefore the final E stands for Equity, and the correct answer is エ.

ここがポイント

ROE (return on equity) = net income ÷ equity × 100(%). R = Return, O = on, E = Equity (equity), a profitability indicator that shows how efficiently shareholders' equity is used.
Expand each letter of the abbreviation correctly: the E in ROE is Equity, not Earnings or Enterprise.

用語

解答問30エ