問28
頻出度★★★
次の当期末損益計算資料から求められる経常利益は何百万円か。 単位 百万円
| 項目 | 金額 |
|---|---|
| 売上高 | 3,000 |
| 売上原価 | 1,500 |
| 販売費及び一般管理費 | 500 |
| 営業外費用 | 15 |
| 特別損失 | 300 |
| 法人税 | 300 |
令和3年度 ITパスポート試験 問28
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 28
Incorrectア
385 is the value of net profit (after-tax profit). It is the final profit obtained by further subtracting the extraordinary loss of 300 and the corporate tax of 300 from the ordinary profit of 985, and is not the ordinary profit being asked about.
Incorrectイ
685 is the value of profit before tax. It is the profit at the stage where the extraordinary loss of 300 has been subtracted from the ordinary profit of 985; at this point corporate tax has not yet been deducted and only the extraordinary loss has been deducted, so it is not ordinary profit itself.
- ウ
正解 Ordinary profit is one of the stepped profit measures in the income statement, obtained by taking operating profit, adding non-operating income, and subtracting non-operating expenses. First, gross profit = sales 3,000 − cost of sales 1,500 = 1,500 million yen. Next, operating profit = gross profit 1,500 − selling, general and administrative expenses 500 = 1,000 million yen. This data has no non-operating income and has non-operating expenses of 15 million yen, so ordinary profit = operating profit 1,000 + 0 − 15 = 985 million yen. Therefore the correct answer is ウ, 985. The key point is that the extraordinary loss of 300 and the corporate tax of 300 are deducted below ordinary profit (at the extraordinary income/loss and tax stages), so they are not included in the calculation of ordinary profit.
Incorrectエ
1,000 is the value of operating profit. Sales 3,000 − cost of sales 1,500 − selling, general and administrative expenses 500 = 1,000 is indeed operating profit, but to obtain ordinary profit you must further subtract the non-operating expenses of 15. This error forgets to subtract the non-operating expenses.
ここがポイント
- The order of the stepped profit measures in the income statement: gross profit → operating profit → ordinary profit → profit before tax → net profit. Ordinary profit = operating profit + non-operating income − non-operating expenses.
- Ordinary profit is the profit that reflects everything up to non-operating income and expenses; the extraordinary loss and corporate tax are deducted at stages below it, so they are not included in the calculation of ordinary profit.
用語