[{"data":1,"prerenderedAt":162},["ShallowReactive",2],{"topic-page:\u002Fqualification\u002Fbusiness-accounting-grade-3\u002Fincome-statement\u002Fnon-operating-items-and-ordinary-profit":3},{"topic":4,"category":126,"seo":130,"breadcrumbs":135,"prerequisites":142,"nextTopics":143,"relatedTopics":149},{"id":5,"slug":6,"title":7,"summary":8,"canonicalPath":9,"categoryPath":10,"difficulty":11,"targetAudience":12,"estimatedMinutes":13,"generatedAt":14,"publishedAt":14,"updatedAt":14,"reviewStatus":15,"tags":16,"expectedKnowledge":19,"learningGoal":21,"keyTerms":22,"blocks":45},"qualification-business-accounting-grade-3-income-statement-non-operating-items-and-ordinary-profit","non-operating-items-and-ordinary-profit","営業外損益と経常利益","経常利益は、営業利益に営業外収益を加え、営業外費用を控除した、企業の通常の活動から得た利益である。","\u002Fqualification\u002Fbusiness-accounting-grade-3\u002Fincome-statement\u002Fnon-operating-items-and-ordinary-profit","\u002Fqualification\u002Fbusiness-accounting-grade-3\u002Fincome-statement","beginner","cert_candidate",6,"2026-08-20","ai_generated",[17,18,7],"ビジネス会計検定3級","損益計算書",[20],"収益から費用を引くと利益になること","本業外だが通常生じる収益・費用を営業利益へ反映し、経常利益を計算できる。",[23,28,32,40],{"id":24,"label":25,"shortDefinition":26,"role":27},"non-operating-income-and-expenses","営業外損益","本業外で通常反復して生じる収益と費用の差額です。","primary",{"id":29,"label":30,"shortDefinition":31,"role":27},"ordinary-profit","経常利益","営業利益に営業外損益を反映した通常活動の利益です。",{"id":33,"label":34,"shortDefinition":35,"supplement":36,"role":39},"operating-profit","営業利益","売上総利益から販売費及び一般管理費を引いた利益です。",{"kind":37,"text":38},"usage","本業の営業活動による収益力を示します。","contextual",{"id":41,"label":18,"shortDefinition":42,"supplement":43,"role":39},"income-statement","一期間の収益、費用、利益を段階別に示す財務諸表です。",{"kind":37,"text":44},"利益が生じた段階と原因を上から順に読み取ります。",[46,49,61,70,79,85,91,97,113,117],{"id":47,"type":48,"title":7,"subtitle":21,"shortDefinition":8},"hero","HeroBlock",{"id":50,"type":51,"term":52,"definition":53,"plainExplanation":54,"presentation":55,"supportLabel":56,"keywords":57},"definition","DefinitionBlock","通常活動の利益を測る","[[cloze:ordinary-profit|経常利益]]とは、営業利益に営業外損益を反映した通常活動の利益です。","[[term:operating-profit|営業利益]]に、受取利息や支払利息などの[[term:non-operating-income-and-expenses|営業外損益]]を加減すると、本業と財務活動を含む反復的な収益力が見えます。","natural","見分けるポイント",[58,59,60],"通常反復する本業外項目","資金運用と調達","臨時項目との区別",{"id":62,"type":63,"steps":64,"title":69},"steps","StepBlock",[65,66,67,68],"営業利益または営業損失を計算の出発点として固定する。","受取利息・配当金など営業外収益を合計して加える。","支払利息など営業外費用を合計して控除する。","経常利益の変化を営業利益の変化と営業外収支の変化に分ける。","営業外損益と経常利益を読む順序",{"id":71,"type":72,"title":73,"points":74,"body":78},"key-points","KeyPointBlock","数値の意味を切り分ける",[75,76,77],"経常利益＝営業利益＋営業外収益−営業外費用。","営業外損益は通常生じ得る本業外項目である。","特別損益は経常利益より後に反映する。","[[term:income-statement|損益計算書]]のこの段階では、「営業外」は「異常」や「一度限り」という意味ではない。借入依存度が高まれば支払利息が継続して経常利益を圧迫することがある。特別損失は経常利益を出した後の別区分なので、この段階には入れない。分析では、営業利益と経常利益の差額を営業外収支として見る。差額が継続的にマイナスなら、本業で稼いだ利益の一部が利息などで失われている。反対に受取利息等が多ければ経常利益が営業利益を上回るが、それを本業改善とは呼ばない。",{"id":80,"type":81,"src":82,"alt":83,"caption":84},"diagram","DiagramBlock","\u002Fassets\u002Fqualification\u002Fbusiness-accounting-grade-3\u002Fincome-statement\u002Fnon-operating-items-and-ordinary-profit\u002Fnon-operating-items-and-ordinary-profit.svg","営業外損益と経常利益の固有の計算関係","営業利益に受取利息等を加え支払利息等を引き、通常活動全体の経常利益へ進む計算橋です。",{"id":86,"type":87,"scenario":88,"explanation":89,"result":90},"example","ExampleBlock","営業利益120、受取利息5、受取配当金3、支払利息18なら、営業外収支は8−18＝マイナス10、経常利益は110となる。","収益2項目を別々に営業利益へ足し、費用18を引いてもよい。営業外収支を先に純額マイナス10として、120に加えても同じ110になる。借入利率の上昇で支払利息が25になれば、他が一定なら経常利益は103まで下がる。","科目ごとに「通常反復する本業外」か「臨時・例外的」かを確認し、経常利益の前後へ配置する。",{"id":92,"type":93,"warningTitle":94,"message":95,"severity":96,"action":90},"warning","WarningBlock","営業外損益と経常利益で避けたい誤読","「営業外損益をすべて予想不能な一時項目と考え、特別損益へ移す」のは不適切である。","info",{"id":98,"type":99,"title":100,"questions":101},"quiz","QuizBlock","営業外損益と経常利益の計算確認",[102],{"question":103,"choices":104,"answerIndex":108,"choiceExplanations":109},"営業利益80、営業外収益12、営業外費用7の経常利益はどれか。",[105,106,107],"85","75","99",0,[110,111,112],"80＋12−7で85。","営業外収益を費用として引いている。","収益と費用をともに足している。",{"id":114,"type":115,"points":116},"summary","SummaryBlock",[75,76,77],{"id":118,"type":119,"title":120,"nextTopics":121,"relatedKeywords":123},"next-action","NextActionBlock","次は「特別損益・法人税等・当期純利益」へ",[122],"qualification-business-accounting-grade-3-income-statement-extraordinary-items-taxes-and-net-income",[7,124,125],"収益と費用","財務諸表分析",{"path":10,"title":18,"description":127,"parentPath":128,"accentToken":129},"売上高から当期純利益までの段階利益を、収益・費用の区分と各利益が示す意味に結び付けて学びます。","\u002Fqualification\u002Fbusiness-accounting-grade-3","amber",{"title":131,"description":132,"canonicalUrl":133,"ogImage":134},"営業外損益と経常利益 | ビジネス会計検定試験3級","営業外損益と経常利益を、個別企業の財務諸表を読む3級範囲で具体的に学ぶ。","https:\u002F\u002Fzeqnilo.com\u002Fqualification\u002Fbusiness-accounting-grade-3\u002Fincome-statement\u002Fnon-operating-items-and-ordinary-profit","https:\u002F\u002Fzeqnilo.com\u002Fassets\u002Fsite\u002Fdefault-og.svg",[136,139,140,141],{"title":137,"path":138},"資格","\u002Fqualification",{"title":17,"path":128},{"title":18,"path":10},{"title":7,"path":9},[],[144],{"id":122,"title":145,"summary":146,"canonicalPath":147,"categoryPath":10,"categoryTitle":18,"difficulty":11,"targetAudience":12,"estimatedMinutes":13,"publishedAt":14,"updatedAt":14,"reviewStatus":15,"tags":148},"特別損益・法人税等・当期純利益","当期純利益は、経常利益に特別損益を反映した税引前当期純利益から、法人税等を控除した最終的な期間利益である。","\u002Fqualification\u002Fbusiness-accounting-grade-3\u002Fincome-statement\u002Fextraordinary-items-taxes-and-net-income",[17,18,145],[150,156],{"id":151,"title":152,"summary":153,"canonicalPath":154,"categoryPath":10,"categoryTitle":18,"difficulty":11,"targetAudience":12,"estimatedMinutes":13,"publishedAt":14,"updatedAt":14,"reviewStatus":15,"tags":155},"qualification-business-accounting-grade-3-income-statement-income-statement-five-profit-levels","損益計算書の5段階利益","5段階利益とは、売上総利益、営業利益、経常利益、税引前当期純利益、当期純利益という損益計算書の小計である。","\u002Fqualification\u002Fbusiness-accounting-grade-3\u002Fincome-statement\u002Fincome-statement-five-profit-levels",[17,18,152],{"id":157,"title":158,"summary":159,"canonicalPath":160,"categoryPath":10,"categoryTitle":18,"difficulty":11,"targetAudience":12,"estimatedMinutes":13,"publishedAt":14,"updatedAt":14,"reviewStatus":15,"tags":161},"qualification-business-accounting-grade-3-income-statement-sales-cost-and-gross-profit","売上高・売上原価・売上総利益","売上総利益は、売上高からその売上に対応する売上原価を控除した利益で、商品やサービス自体の採算を示す。","\u002Fqualification\u002Fbusiness-accounting-grade-3\u002Fincome-statement\u002Fsales-cost-and-gross-profit",[17,18,158],1787370548576]