IPA IP 2025 Question 76
A question IPA Japan published in 令和7年度 ITパスポート試験 公開問題 問76, translated into English. ITPEC is based on the same exams.
There is a spreadsheet worksheet that calculates the tax-included prices of products. The consumption tax rate is entered in cell B1, and the tax-excluded prices are entered in cells B4 through B6. To display the tax-included prices in cells C4 through C6, an expression is entered in cell C4 and copied to cells C5 and C6. Which of the following is the expression to be entered in cell C4? Here, cell B1 is displayed in percentage format.
Explanation
Relative B4, row-fixed B$1 — B4*(1+B$1): the price’s row must move as the expression is copied down, the tax rate’s must not.
Copying C4 to C5 and C6 moves the expression one and two rows down. A relative reference moves with it; a $ before the row number fixes the row.
The price must follow the row (B4, B5, B6), so B4 stays relative; the tax rate is always in B1, so its row is fixed as B$1. B1 is shown as 10%, so its value is 0.1, and 1 + B1 is 1.1.
Answer (c)
Why not others:
- •(a) —
B$4fixes the price’s row too, so C5 and C6 also show 220, the price of Product X - •(b) — wrong twice:
B$4stays on Product X, andB1becomesB2andB3in the copies - •(d) —
B1is not fixed: in C5 it becomesB2, an empty cell, and in C6B3, a heading, so neither copy adds the 10% tax
Key rule: Put $ before whatever must not move in the direction you copy: copying down, fix the row (B$1); copying across, fix the column ($B1).
Software · AI-written, may contain errors
This question comes from the past questions IPA Japan publishes, translated into English by ITPEC Practice. ITPEC Practice is an independent study tool and is not affiliated with IPA or ITPEC. See the original paper (PDF) or Report an issue.