問30
頻出度★★★
上司から自社の当期の損益計算書を渡され，“我が社の収益性分析をしなさい”と言われた。経営に関する指標のうち，この損益計算書だけから計算できるものだけを全て挙げたものはどれか。 a 売上高増加率 b 売上高利益率 c 自己資本利益率
令和6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
This option picks only a, but a Sales growth rate is a growth indicator obtained by comparing sales of the current and previous periods; with only one period's income statement there is no previous-period data, so it cannot be calculated. It is also wrong because it omits b, which can be calculated.
Incorrectイ
This option picks a, b. While b is correct, a Sales growth rate needs the previous period's sales and cannot be calculated from the income statement alone. Including a, which cannot be calculated, makes it wrong.
Incorrectウ
This option picks all of a, b, c, but only b works. a needs the previous period's sales, and c Return on equity needs equity (an item on the balance sheet); neither can be calculated from the income statement alone.
- エ
正解 The income statement (P/L) shows the current period's sales and the profit at each stage. b Return on sales is found as profit divided by sales, and both the numerator and the denominator appear on the income statement, so it can be calculated from this single statement alone. In contrast, a Sales growth rate needs the previous period's sales, and c Return on equity (ROE) needs equity, a value from the balance sheet (B/S); both require additional figures. Therefore the only one that can be calculated from the income statement alone is b, and the correct answer is エ.
ここがポイント
- The profitability indicators that can be calculated from the income statement (P/L) are limited to those based on sales, costs, and profit (such as return on sales). Return on equity (ROE) requires equity, a value from the balance sheet (B/S), so it cannot be calculated from the P/L alone.
- Growth indicators such as growth rates presuppose a comparison with the previous period and cannot be derived from the current period's data alone. The key is to distinguish profitability from growth and to know which financial statement each indicator requires.
用語