問30
頻出度★★★
営業利益を求める計算式はどれか。
令和4年度 ITパスポート試験 問30
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 30
Incorrectア
(Net sales) − (Cost of sales) is the formula for gross profit, not operating profit. Only after further subtracting the selling, general and administrative expenses from gross profit do you obtain operating profit.
- イ
正解 On the income statement, profits are calculated step by step from top to bottom: (Net sales) − (Cost of sales) = Gross profit, then (Gross profit) − (Selling, general and administrative expenses) = Operating profit. Operating profit represents the profit earned from the company's core business operations; it is obtained by subtracting the selling, general and administrative expenses (the costs of selling and management) from gross profit. Therefore, choice イ, which shows (Gross profit) − (Selling, general and administrative expenses), is correct.
Incorrectウ
(Ordinary profit) + (Extraordinary gains) − (Extraordinary losses) is the formula for profit before income taxes. It calculates a category that comes after operating profit, not operating profit itself.
Incorrectエ
(Profit before income taxes) − (Corporate, inhabitant and enterprise taxes) is the formula for net profit for the period, which represents the final-stage profit. It is different from operating profit.
ここがポイント
- The order of the five profit categories on the income statement: gross profit → operating profit → ordinary profit → profit before income taxes → net profit for the period.
- Operating profit = Gross profit − Selling, general and administrative expenses. It represents the profit generated from the company's core business operations.
用語