内部利益

[あそ〜んKeymaster]

たまに内部利益を控除するときに内部利益率と内部利益加算率を取り違えてしまいます。なにか明確な違いというか見分け方みたいなのがあれば教えて下さい。

[あそ〜んKeymaster]

「利益率（売上利益率）」と「付加利益率」の違いですか？？

明確な見分け方はあまりないと思います。

例えば、「原価に～％の利益を加算している」とか「～付加している」と書かれている場合は、必ず付加利益率。

「売価に対する利益の割合は」「利益率～％で」とだけ書かれている場合は、たいてい売上利益率です。

受験上は「付加利益率」のほうが特徴的と捉えているようで、「付加利益率」の場合はしっかりとした指示があるはずです。

毎回「利益率」と出てきたら、まずどちらのことを言っているのかを必ず考えて、問題文の言葉から判断しましょう。
思い込みで計算しなければ、絶対にどちらの利益率なのかを判断できるようになります。

それでも、どちらの利益率のことかわからない場合もあります（ほとんどありませんが）

その場合は、「どっちでも計算してみて明らかにおかしいほうがないか」「期首の内部利益率から推定」したりするしかありません。（例えば、四捨五入指示がないのに、割り切れないとか）

ただ日商簿記の試験では、必ず判断できるようになっているはずです。

[スーパーコピー 激安]

初めて 利用させていただきましたが、E-mailでの質問に とても丁寧に対応してくださり、商品の細かい情報も わかりやすく説明してくださいました。
届いた商品も 配送の迅速さ、梱包、商品の状態、すべて 大変 満足のいくものでした。
特に、商品は、事前の説明でうかがっていたより、とても状態が良く、安心して購入のできるショップだと思います。
他の方のレビューにあるように 自筆の丁寧なメッセージには お店の真摯さが伝わりました。
今後も機会があれば、 ぜひ利用させていただきたいと思います。

[max]

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