【簿記２級】直接原価計算による損益計算書の作成 満点を狙え！ 第145回5問

This time, I explained question 5 of the 145th Nissho Bookkeeping Level 2 exam, "Preparing P/L for direct costing." This question was one that you should have gotten full marks for. In fact, it was such a standard (good) question that I'd say if you didn't get full marks here, where else would you get points? Candidates who have just started studying direct costing should first aim to be able to answer questions of this level perfectly. Direct costing is a topic that many test takers find difficult, but take this opportunity to make it your forte! ✅Official LINE https://lin.ee/qM56NpfI Become a member of this channel and access perks:    / @inouboki   ☆Recommended Books for Self-Studying and Passing the Bookkeeping Exam on the First Try ▽"Nissho Bookkeeping Study Method: Pass Even with a Deviation Score of 50 or Less" https://amzn.to/38WmEn1 ▽"Pass Even with a Deviation Score of 50 or Less❗️ Self-Study and Pass Qualification Exams on the First Try" https://amzn.to/3qGqGtk ☆Recommended Content for Self-Studying and Passing the Bookkeeping Exam☆@bokiYouTuber ・Bookkeeping Level 3 from Zero: "Fukushima Masayuki's Honto ni" Series 　https://amzn.to/2uGPAOS ・Learn in No Time! Truly Beginner's Bookkeeping from Scratch: Textbook & Workbook "Fukushima Masayuki's Truly" Series https://amzn.to/36FqfCi ・Supporting self-study! Truly logical! Bookkeeping Level 2 Commercial Bookkeeping: A guidebook for those who want to solve problems logically [Revised Edition] https://amzn.to/3aTMPKJ ・Supporting self-study! Truly easy to understand! Bookkeeping Level 2 Industrial Bookkeeping: A Guidebook for Those Aiming to Pass the Exam with Understanding, "Masayuki Fukushima's Truth" Series https://amzn.to/3aWQ5ov ☆Recommended Calculators↓ ・Casio Professional Business Calculator JS-20WK Set, Checking and Tax Calculation, Just Type, 12 Digits, Silver, JS-MY20 https://amzn.to/308jvv7 ★Twitter→  / inouyoutube   For personal inquiries or consultations, please follow me on Twitter and send me a direct message. ★Related Videos↓ ・[Bookkeeping Level 3] The Fastest Way to Solve Trial Balances in 20 Minutes❗️    • 【簿記３級】残高試算表を20分で解く最短最速解答法❗️   ・[Bookkeeping Level 3] Just Before the Exam!! [Trial Balances] The Fastest Way to Solve Trial Balances in 20 Minutes!!    • 【簿記３級】試験直前!!【合計残高試算表】２０分で解く最短最速解答法！！   ・[Bookkeeping] The fastest and fastest way to solve a trial balance in 15 minutes!! 　   • 【簿記３級】最短最速!! 残高試算表を１５分で解く解法!!   ・[Bookkeeping] A must-see for Level 3 exam candidates! How to effectively use past exam questions!? 　   • 【簿記】３級受験者必見！！ 効果的な過去問の使い方とは！？   #DirectCosting #BookkeepingLevel2