問34
頻出度★★★
営業利益を求める計算式はどれか。
令和2年度 ITパスポート試験 問34
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 34
- ア
正解 The income statement calculates profit stage by stage. First, (Net sales) − (Cost of sales) = Gross profit gives the profit from the goods themselves; then, subtracting the selling, general and administrative expenses required for the core business (personnel costs, advertising costs, rent, and so on) yields the operating profit. Operating profit is the profit that shows how much the core business earned, and its formula is (Gross profit) − (Selling, general and administrative expenses), so ア is correct.
Incorrectイ
(Net sales) − (Cost of sales) is the formula for gross profit, not operating profit. Operating profit is obtained only after further subtracting the selling, general and administrative expenses from gross profit; at this stage those expenses have not yet been deducted, so it is wrong.
Incorrectウ
(Ordinary profit) + (Extraordinary gains) − (Extraordinary losses) is the formula for profit before income taxes. Extraordinary gains and losses are temporary, non-recurring items and belong to a different stage from the operating profit calculation that represents the core business earnings, so it is wrong.
Incorrectエ
(Profit before income taxes) − (Corporate, inhabitant, and enterprise taxes) is the formula for net profit (the final profit). It is the final-stage profit after deducting taxes, a category different from operating profit, so it is wrong.
ここがポイント
- Profit stages of the income statement: Gross profit = Net sales − Cost of sales → Operating profit = Gross profit − Selling, general and administrative expenses → Ordinary profit = Operating profit + Non-operating income − Non-operating expenses → Profit before income taxes = Ordinary profit + Extraordinary gains − Extraordinary losses → Net profit = Profit before income taxes − Income taxes.
- Operating profit is an indicator of the core business earnings, obtained by subtracting selling, general and administrative expenses (core-business costs such as personnel and advertising) from gross profit.
用語