問29
頻出度★★★
粗利益を求める計算式はどれか。
令和3年度 ITパスポート試験 問29
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 29
- ア
正解 Gross profit (gross profit on sales) is the most basic profit generated by the goods or services themselves; it is defined as “Sales revenue − Cost of sales.” Subtracting the purchasing and manufacturing costs directly attributable to those sales (the cost of sales) from sales revenue gives the gross profit. Choice “ア” is exactly this definition, so it is correct. On the income statement, starting from this gross profit, you subtract selling, general and administrative expenses to get operating profit, then add and subtract non-operating gains and losses to get ordinary profit, and so on — profit is calculated stage by stage.
Incorrectイ
“Operating profit + Non-operating income − Non-operating expenses” is the formula for ordinary profit, not gross profit. It is the profit at a stage below gross profit, obtained by adding and subtracting gains and losses from outside the core business (such as interest income and interest expense) to and from operating profit.
Incorrectウ
“Ordinary profit + Extraordinary gains − Extraordinary losses” is the formula for pre-tax net income. It adds and subtracts temporary or incidental gains and losses (extraordinary gains and losses) to and from ordinary profit, and is a profit at a different stage from gross profit.
Incorrectエ
“Pre-tax net income − Corporate tax, inhabitant tax, and enterprise tax” is the formula for net income (the final profit). It is the profit at the final stage after taxes are deducted, and differs from gross profit.
ここがポイント
- Gross profit (gross profit on sales) = Sales revenue − Cost of sales. It is the most basic profit and the first one calculated on the income statement.
- Profit has a staged structure: it is calculated by adding and subtracting expenses and gains/losses in the order gross profit → operating profit → ordinary profit → pre-tax net income → net income.
用語