問28
頻出度★★★
A社のある期の資産，負債及び純資産が次のとおりであるとき，経営の安全性指標の一つで，短期の支払能力を示す流動比率は何％か。 単位 百万円
| 資産の部 | 負債の部 | ||
|---|---|---|---|
| 流動資産 | 3,000 | 流動負債 | 1,500 |
| 固定資産 | 4,500 | 固定負債 | 4,000 |
| 純資産の部 | |||
| 株主資本 | 2,000 |
令和4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
50 is the value obtained by swapping the numerator and denominator: current liabilities ÷ current assets × 100 = 1,500 ÷ 3,000 × 100 = 50%. The current ratio is “current assets ÷ current liabilities”, so the direction of the formula is wrong.
Incorrectイ
100 is the value when current assets equal current liabilities (but 3,000 is not equal to 1,500), which does not match the figures in this question. You should actually perform the calculation rather than carelessly choosing 100%.
Incorrectウ
150 is the value when the denominator is mistakenly taken as shareholders' equity 2,000 instead of current liabilities 1,500 (3,000 ÷ 2,000 × 100 = 150%). The denominator of the current ratio is always current liabilities; using net assets is incorrect.
- エ
正解 The current ratio is an indicator that measures short-term solvency (safety), calculated as current ratio = current assets ÷ current liabilities × 100. In this question the current assets are 3,000 million yen and the current liabilities are 1,500 million yen, so 3,000 ÷ 1,500 × 100 = 200%. The larger the value, the more easily-liquidated current assets a company holds relative to the current liabilities due within one year, indicating higher short-term solvency. Therefore “エ 200” is correct.
ここがポイント
- Current ratio = current assets ÷ current liabilities × 100. It is a safety indicator showing short-term (within one year) solvency; the larger the value, the greater the short-term capacity to repay.
- Non-current assets, non-current liabilities, and net assets (shareholders' equity) are not used in calculating the current ratio. Do not mix them up: the numerator is current assets and the denominator is current liabilities.
用語