問8
頻出度★★★
表は A 社の期末の損益計算書から抜粋した資料である。当期純利益が 800 百万円であるとき，販売費及び一般管理費は何百万円か。 単位 百万円
| 項目 | 金額 |
|---|---|
| 売上高 | 8,000 |
| 売上原価 | 6,000 |
| 販売費及び一般管理費 | |
| 営業外収益 | 150 |
| 営業外費用 | 50 |
| 特別利益 | 60 |
| 特別損失 | 10 |
| 法人税等 | 350 |
令和6年度 ITパスポート試験 問8
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 8
Incorrectア
If X is taken as 850, the net profit becomes 1,800 − 850 = 950 million yen, which does not match the required 800 million yen. This is the kind of error that easily yields 850 when one forgets to add the non-operating income of 150.
Incorrectイ
If X is taken as 900, the net profit becomes 1,800 − 900 = 900 million yen, which does not match 800 million yen. This is a typical error of omitting the non-operating income of 150 and non-operating expenses of 50 (a net +100), which produces 900.
- ウ
正解 An income statement calculates profit step by step from the top. First, (1) gross profit = sales 8,000 − cost of sales 6,000 = 2,000. (2) Operating profit = gross profit 2,000 − selling, general and administrative expenses (let the unknown value be X). (3) Ordinary profit = operating profit + non-operating income 150 − non-operating expenses 50. (4) Profit before income taxes = ordinary profit + extraordinary gains 60 − extraordinary losses 10. (5) Net profit for the period = profit before income taxes − corporate taxes, etc. 350. Combining these, net profit = 2,000 − X + 150 − 50 + 60 − 10 − 350 = 1,800 − X. Since the net profit for the period is 800 million yen, 1,800 − X = 800, so X = 1,000. Therefore the selling, general and administrative expenses are 1,000 million yen, and the correct answer is choice ウ.
Incorrectエ
If X is taken as 1,200, the net profit becomes 1,800 − 1,200 = 600 million yen, which falls below 800 million yen. The selling, general and administrative expenses have been overestimated, so the condition is not met.
ここがポイント
- An income statement has a five-stage structure built up in the order gross profit → operating profit → ordinary profit → profit before income taxes → net profit for the period. Revenues and gains (sales, non-operating income, extraordinary gains) are added, while costs, expenses, losses, and taxes (cost of sales, selling and administrative expenses, non-operating expenses, extraordinary losses, corporate taxes, etc.) are subtracted.
- An unknown expense can be found by working backward. Set up the equation net profit = (the net total of the known items) − the unknown expense, then solve it using the value of the net profit for the period.
用語