第２０７回全経簿記検定上級試験集計結果
| 〇 | △ | ✕ | ||||
|---|---|---|---|---|---|---|
| ＜商業簿記＞問題１（１） | 5 | (100%) | (0%) | (0%) | ||
| ＜商業簿記＞問題１（２） | 3 | (60%) | (0%) | 2 | (40%) | |
| ＜商業簿記＞問題１（３） | 1 | (20%) | (0%) | 4 | (80%) | |
| ＜商業簿記＞問題２ | 4 | (80%) | (0%) | 1 | (20%) | |
| ＜商業簿記＞Ａ社 その他有価証券 | 5 | (100%) | (0%) | (0%) | ||
| ＜商業簿記＞Ａ社 繰延税金資産（または負債） | 4 | (80%) | 1 | (20%) | (0%) | |
| ＜商業簿記＞Ａ社 その他有価証券評価差額金 | 4 | (80%) | 1 | (20%) | (0%) | |
| ＜商業簿記＞Ｂ社 その他有価証券 | 5 | (100%) | (0%) | (0%) | ||
| ＜商業簿記＞Ｂ社 繰延税金資産（または負債） | 5 | (100%) | (0%) | (0%) | ||
| ＜商業簿記＞Ｂ社 その他有価証券評価差額金 | 5 | (100%) | (0%) | (0%) | ||
| ＜商業簿記＞Ｃ社 その他有価証券 | 3 | (60%) | (0%) | 2 | (40%) | |
| ＜商業簿記＞Ｃ社 繰延税金資産（または負債） | 3 | (60%) | (0%) | 2 | (40%) | |
| ＜商業簿記＞Ｃ社 その他有価証券評価差額金 | 3 | (60%) | (0%) | 2 | (40%) | |
| ＜商業簿記＞Ｄ社 その他有価証券 | 5 | (100%) | (0%) | (0%) | ||
| ＜商業簿記＞Ｄ社 繰延税金資産（または負債） | 3 | (60%) | (0%) | 2 | (40%) | |
| ＜商業簿記＞Ｄ社 その他有価証券評価差額金 | 4 | (80%) | (0%) | 1 | (20%) | |
| ＜商業簿記＞合計 その他有価証券 | 4 | (80%) | (0%) | 1 | (20%) | |
| ＜商業簿記＞合計 繰延税金資産 | 3 | (60%) | (0%) | 2 | (40%) | |
| ＜商業簿記＞合計 繰延税金負債 | 3 | (60%) | (0%) | 2 | (40%) | |
| ＜商業簿記＞合計 その他有価証券評価差額金（借方） | 4 | (80%) | (0%) | 1 | (20%) | |
| ＜商業簿記＞合計 その他有価証券評価差額金（貸方） | 3 | (60%) | (0%) | 2 | (40%) | |
| ＜商業簿記＞割賦売掛金 | 1 | (20%) | (0%) | 4 | (80%) | |
| ＜商業簿記＞繰越商品 | 2 | (40%) | (0%) | 3 | (60%) | |
| ＜商業簿記＞前払地代 | 4 | (80%) | (0%) | 1 | (20%) | |
| ＜商業簿記＞その他有価証券 | 3 | (60%) | (0%) | 2 | (40%) | |
| ＜商業簿記＞繰延税金資産 | 2 | (40%) | 1 | (20%) | 2 | (40%) |
| ＜商業簿記＞自己株式 | 5 | (100%) | (0%) | (0%) | ||
| ＜商業簿記＞仕入 | 3 | (60%) | (0%) | 2 | (40%) | |
| ＜商業簿記＞支払地代 | 4 | (80%) | (0%) | 1 | (20%) | |
| ＜商業簿記＞貸倒引当金繰入 | 1 | (20%) | (0%) | 4 | (80%) | |
| ＜商業簿記＞減価償却費 | 2 | (40%) | (0%) | 3 | (60%) | |
| ＜商業簿記＞棚卸減耗損 | 5 | (100%) | (0%) | (0%) | ||
| ＜商業簿記＞商品評価損 | 3 | (60%) | (0%) | 2 | (40%) | |
| ＜商業簿記＞固定資産除却損 | 3 | (60%) | (0%) | 2 | (40%) | |
| ＜商業簿記＞有価証券評価損 | 4 | (80%) | 1 | (20%) | (0%) | |
| ＜商業簿記＞貸倒引当金 | 1 | (20%) | 1 | (20%) | 3 | (60%) |
| ＜商業簿記＞未払消費税等 | 2 | (40%) | (0%) | 3 | (60%) | |
| ＜商業簿記＞未払法人税等 | 4 | (80%) | (0%) | 1 | (20%) | |
| ＜商業簿記＞建物減価償却累計額 | 3 | (60%) | (0%) | 2 | (40%) | |
| ＜商業簿記＞備品減価償却累計額 | 3 | (60%) | (0%) | 2 | (40%) | |
| ＜商業簿記＞繰延税金負債 | 2 | (40%) | 1 | (20%) | 2 | (40%) |
| ＜商業簿記＞利息調整勘定 | 1 | (20%) | (0%) | 4 | (80%) | |
| ＜商業簿記＞商品低価引当金 | 3 | (60%) | 1 | (20%) | 1 | (20%) |
| ＜商業簿記＞資本金 | 5 | (100%) | (0%) | (0%) | ||
| ＜商業簿記＞資本準備金 | 2 | (40%) | 1 | (20%) | 2 | (40%) |
| ＜商業簿記＞その他資本剰余金 | 4 | (80%) | (0%) | 1 | (20%) | |
| ＜商業簿記＞繰越利益剰余金 | 1 | (20%) | (0%) | 4 | (80%) | |
| ＜商業簿記＞その他有価証券評価差額金 | 2 | (40%) | 1 | (20%) | 2 | (40%) |
| ＜商業簿記＞新株予約権 | 4 | (80%) | (0%) | 1 | (20%) | |
| ＜商業簿記＞受取利息 | 2 | (40%) | (0%) | 3 | (60%) | |
| ＜商業簿記＞受取配当金 | 5 | (100%) | (0%) | (0%) | ||
| ＜商業簿記＞新株予約権戻入益 | 5 | (100%) | (0%) | (0%) | ||
| ＜会計学＞問題１の１ | 2 | (40%) | (0%) | 3 | (60%) | |
| ＜会計学＞問題１の２ | 4 | (80%) | 1 | (20%) | (0%) | |
| ＜会計学＞問題１の３ | 1 | (20%) | 1 | (20%) | 3 | (60%) |
| ＜会計学＞問題１の４ | 2 | (40%) | 1 | (20%) | 2 | (40%) |
| ＜会計学＞問題１の５ | 3 | (60%) | 2 | (40%) | (0%) | |
| ＜会計学＞問題１の６ | 4 | (80%) | 1 | (20%) | (0%) | |
| ＜会計学＞問題１の７ | 3 | (60%) | 1 | (20%) | 1 | (20%) |
| ＜会計学＞問題１の８ | 3 | (60%) | 1 | (20%) | 1 | (20%) |
| ＜会計学＞問題１の９ | 3 | (60%) | 1 | (20%) | 1 | (20%) |
| ＜会計学＞問題１の１０ | 1 | (20%) | 2 | (40%) | 2 | (40%) |
| ＜会計学＞問題２の問１の基準の概念 | 4 | (80%) | (0%) | 1 | (20%) | |
| ＜会計学＞問題２の問１の予測給付債務概念の説明 | 3 | (60%) | 2 | (40%) | (0%) | |
| ＜会計学＞問題２の問１の累積給付債務概念の説明 | 2 | (40%) | 2 | (40%) | 1 | (20%) |
| ＜会計学＞問題２の問1の確定給付債務概念の説明 | 2 | (40%) | 1 | (20%) | 2 | (40%) |
| ＜会計学＞問題２の問２の連結財務諸表 | 2 | (40%) | 2 | (40%) | 1 | (20%) |
| ＜会計学＞問題２の問２の個別財務諸表 | 2 | (40%) | 2 | (40%) | 1 | (20%) |
| ＜会計学＞問題３の問１ | 4 | (80%) | 1 | (20%) | (0%) | |
| ＜会計学＞問題３の問２（１） | 4 | (80%) | 1 | (20%) | (0%) | |
| ＜会計学＞問題３の問２（２） | 3 | (60%) | 1 | (20%) | 1 | (20%) |
| 〇 | △ | ✕ | ||||
|---|---|---|---|---|---|---|
| ＜工業簿記＞問題１の問1の仕掛品勘定への振替仕訳 | 3 | (100%) | (0%) | (0%) | ||
| ＜工業簿記＞問題１の問１の製造間接費勘定への振替仕訳 | 2 | (67%) | (0%) | 1 | (33%) | |
| ＜工業簿記＞問題１の問２の材料消費価格差異 | 3 | (100%) | (0%) | (0%) | ||
| ＜工業簿記＞問題１の問３の仕掛品勘定への振替仕訳 | 3 | (100%) | (0%) | (0%) | ||
| ＜工業簿記＞問題１の問３の製造間接費勘定への振替仕訳 | 1 | (33%) | 1 | (33%) | 1 | (33%) |
| ＜工業簿記＞問題１の問４の賃率差異 | 2 | (67%) | (0%) | 1 | (33%) | |
| ＜工業簿記＞問題１の問５の製造間接費の実際発生額 | 1 | (33%) | (0%) | 2 | (67%) | |
| ＜工業簿記＞問題１の問６の製造間接費配賦差異 | 1 | (33%) | (0%) | 2 | (67%) | |
| ＜工業簿記＞問題１の問６の予算差異 | 1 | (33%) | (0%) | 2 | (67%) | |
| ＜工業簿記＞問題１の問６の操業度差異 | 2 | (67%) | (0%) | 1 | (33%) | |
| ＜工業簿記＞問題１の問７の正常仕損費 | 2 | (67%) | (0%) | 1 | (33%) | |
| ＜工業簿記＞問題１の問７の完成品原価 | 1 | (33%) | (0%) | 2 | (67%) | |
| ＜工業簿記＞問題２の問１の正常減損費の処理方法 | 3 | (100%) | (0%) | (0%) | ||
| ＜工業簿記＞問題２の問２の前月繰越 | 3 | (100%) | (0%) | (0%) | ||
| ＜工業簿記＞問題２の問２の原材料費 | 3 | (100%) | (0%) | (0%) | ||
| ＜工業簿記＞問題２の問２の加工費 | 2 | (67%) | (0%) | 1 | (33%) | |
| ＜工業簿記＞問題２の問２の製品 | 2 | (67%) | (0%) | 1 | (33%) | |
| ＜工業簿記＞問題２の問２の次月繰越 | 3 | (100%) | (0%) | (0%) | ||
| ＜工業簿記＞問題２の問３の前月繰越 | 3 | (100%) | (0%) | (0%) | ||
| ＜工業簿記＞問題２の問３の原材料費 | 3 | (100%) | (0%) | (0%) | ||
| ＜工業簿記＞問題２の問３の加工費 | 2 | (67%) | (0%) | 1 | (33%) | |
| ＜工業簿記＞問題２の問３の製品 | 2 | (67%) | (0%) | 1 | (33%) | |
| ＜工業簿記＞問題２の問３の異常減損費 | 3 | (100%) | (0%) | (0%) | ||
| ＜工業簿記＞問題２の問３の次月繰越 | 3 | (100%) | (0%) | (0%) | ||
| ＜工業簿記＞問題３の（１） | 1 | (33%) | (0%) | 2 | (67%) | |
| ＜工業簿記＞問題３の（２） | 1 | (33%) | (0%) | 2 | (67%) | |
| ＜工業簿記＞問題３の（３） | (0%) | (0%) | 3 | (100%) | ||
| ＜工業簿記＞問題３の（４） | 1 | (33%) | (0%) | 2 | (67%) | |
| ＜原価計算＞問題１の問１の① | 3 | (100%) | (0%) | (0%) | ||
| ＜原価計算＞問題１の問１の② | 3 | (100%) | (0%) | (0%) | ||
| ＜原価計算＞問題１の問１の③ | 3 | (100%) | (0%) | (0%) | ||
| ＜原価計算＞問題１の問１の④ | 3 | (100%) | (0%) | (0%) | ||
| ＜原価計算＞問題１の問１の⑤ | 3 | (100%) | (0%) | (0%) | ||
| ＜原価計算＞問題１の問１の⑥ | 2 | (67%) | (0%) | 1 | (33%) | |
| ＜原価計算＞問題１の問２ | 2 | (67%) | (0%) | 1 | (33%) | |
| ＜原価計算＞問題２の問１の① | 2 | (67%) | (0%) | 1 | (33%) | |
| ＜原価計算＞問題２の問１の② | 2 | (67%) | (0%) | 1 | (33%) | |
| ＜原価計算＞問題２の問１の③ | 3 | (100%) | (0%) | (0%) | ||
| ＜原価計算＞問題２の問１の④ | 3 | (100%) | (0%) | (0%) | ||
| ＜原価計算＞問題２の問１の⑤ | 2 | (67%) | (0%) | 1 | (33%) | |
| ＜原価計算＞問題２の問１の⑥ | 3 | (100%) | (0%) | (0%) | ||
| ＜原価計算＞問題２の問２③コスト | 3 | (100%) | (0%) | (0%) | ||
| ＜原価計算＞問題２の問２評価コスト | 3 | (100%) | (0%) | (0%) | ||
| ＜原価計算＞問題２の問２④コスト | 3 | (100%) | (0%) | (0%) | ||
| ＜原価計算＞問題２の問２外部失敗コスト | 1 | (33%) | (0%) | 2 | (67%) | |
| ＜原価計算＞問題２の問２品質原価合計 | 1 | (33%) | (0%) | 2 | (67%) | |
| ＜原価計算＞問題２の問３のＡ案・③コスト | 3 | (100%) | (0%) | (0%) | ||
| ＜原価計算＞問題２の問３のＡ案・評価コスト | 3 | (100%) | (0%) | (0%) | ||
| ＜原価計算＞問題２の問３のＡ案・④コスト | 3 | (100%) | (0%) | (0%) | ||
| ＜原価計算＞問題２の問３のＡ案・外部失敗コスト | 1 | (33%) | (0%) | 2 | (67%) | |
| ＜原価計算＞問題２の問３のＡ案・品質原価合計 | 1 | (33%) | (0%) | 2 | (67%) | |
| ＜原価計算＞問題２の問３のＢ案・③コスト | 3 | (100%) | (0%) | (0%) | ||
| ＜原価計算＞問題２の問３のＢ案・評価コスト | 3 | (100%) | (0%) | (0%) | ||
| ＜原価計算＞問題２の問３のＢ案・④コスト | 3 | (100%) | (0%) | (0%) | ||
| ＜原価計算＞問題２の問３のＢ案・外部失敗コスト | 1 | (33%) | (0%) | 2 | (67%) | |
| ＜原価計算＞問題２の問３のＢ案・品質原価合計 | 1 | (33%) | (0%) | 2 | (67%) | |
| ＜原価計算＞問題２の問３の有利不利判定 | 1 | (33%) | 1 | (33%) | 1 | (33%) |