問26
頻出度★★★
表はA社の貸借対照表である。A社の自己資本比率は何%か。 単位 百万円
| 資産の部 | 負債の部 | ||
|---|---|---|---|
| 流動資産 | 730 | 流動負債 | 200 |
| 固定負債 | 500 | ||
| 固定資産 | 270 | 純資産の部 | |
| 資本金 | 300 |
令和8年度 ITパスポート試験 問26
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 26
- ア
正解 The equity ratio is calculated as net assets (equity) ÷ total assets × 100. From the table, total assets = current assets 730 + non-current assets 270 = 1,000 million yen, and net assets = capital 300 million yen, so 300 ÷ 1,000 × 100 = 30%. Therefore the correct answer is ア. Liabilities (current liabilities 200 + non-current liabilities 500 = 700) plus net assets 300 equals total assets 1,000, and since the books balance, this also confirms that net assets are 300 and total assets are 1,000.
Incorrectイ
54% cannot be obtained from net assets ÷ total assets (= 300 ÷ 1,000), and it cannot be derived as the equity ratio from any combination of figures in the table. It is a wrong answer caused by a calculation mix-up.
Incorrectウ
70% is total liabilities 700 ÷ total assets 1,000 = 70%, that is, the liability (debt capital) ratio. This is a typical mistake of confusing equity (net assets) with debt capital (liabilities). What is asked is the proportion of equity, so 30% is correct.
Incorrectエ
90% does not match net assets 300 ÷ total assets 1,000 = 30%, and it is not a value that can be derived as the equity ratio from the figures in the table. Wrong answer.
ここがポイント
- Equity ratio = net assets (equity) ÷ total assets × 100. Total assets = liabilities + net assets, and on a balance sheet the two sides (assets = liabilities + net assets) always match.
- Do not confuse net assets (equity) with liabilities (debt capital). Liabilities ÷ total assets is the liability ratio, which is different from the equity ratio.
用語