Q27.
Which of the following is the break-even revenues required by the following income statement in millions of yen?
[Income statement]
Unit: 1,000,000 yen
Revenues
Materials cost (variable cost)
250
Subcontracting cost (variable cost)
250
Fixed subcontracting cost
100
Gross profit
400
Fixed sales cost
Profit
a)
b)
c)
d)
Q28.
350
220 million yen
300 million yen
450 million yen
475 million yen
SOA
ASP
ISP
Housing service
Which of the following in corporate accounting expresses the state of a company’s assets,
liabilities, and shareholder’s equity at a certain point in time, and provides information on
the company’s financial position to its shareholders, creditors, and other stakeholders?
a)
b)
c)
d)
377
50
Which of the following is an Internet-based software distribution service?
a)
b)
c)
d)
Q29.
1,000
Statement of shareholders’ equity
Balance sheet
Income statement
Journal book