問5
頻出度★★★
A社ではB商品の仕入れと販売を行っている。ある期のB商品の仕入単価は期首から上昇し続け，期末が最も高くなった。当該期の売上原価を“期首棚卸高＋当期商品仕入高－期末棚卸高”で計算するとき，期末棚卸高の計算に期末の仕入単価を用いると，B商品の期末棚卸高及び売上原価は，期中の仕入単価の平均値を用いる場合に比べてどのようになるか。
令和7年度 ITパスポート試験 問5
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 5
Incorrectア
It is correct that the ending inventory increases, but saying that the cost of sales also increases is wrong. In the cost-of-sales formula the ending inventory is a subtracted term, so when the ending inventory increases, the cost of sales conversely decreases. The two cannot rise in the same direction.
Incorrectイ
Since the unit price used for valuation differs between the “period-end highest value” and the “average value during the period,” the valued inventory amounts will not be the same. The premise is that the purchase unit price fluctuates, so it is impossible for both to remain unchanged.
- ウ
正解 The cost of sales is found by “beginning inventory + purchases during the period − ending inventory.” Of these, beginning inventory and purchases during the period are fixed amounts that do not change no matter which unit price is used to value the ending inventory. Because the purchase unit price keeps rising from the beginning of the period and is highest at the end, valuing the ending inventory at the period-end purchase unit price (= the highest value during the period) makes the ending inventory larger (higher) than when the average unit price during the period is used. In the formula, subtracting the now-larger ending inventory from the fixed amount (beginning inventory + purchases during the period) makes the cost of sales correspondingly smaller (lower). Therefore ウ, “Ending inventory increases, and cost of sales decreases,” is correct.
Incorrectエ
In a rising phase, the period-end unit price (the highest value) is higher than the average unit price, so the ending inventory increases rather than decreases—the direction is reversed. The accompanying conclusion that the cost of sales increases is also wrong; in fact, because the inventory increases, the cost of sales decreases.
ここがポイント
- Cost of sales = beginning inventory + purchases during the period − ending inventory. Understand the relationship that beginning inventory and purchases during the period are fixed, while when the valued ending inventory increases the cost of sales decreases (the two move in opposite directions).
- In a phase where the purchase unit price keeps rising, the ending inventory valued at the period-end highest unit price becomes larger than when valued at the average unit price during the period (imagine the ending inventory being valued higher as under the first-in first-out method).
用語