KERESKEDELMI ÉS MARKETING ALAPISMERETEK ANGOL NYELVEN

ÉRETTSÉGI VIZSGA ● 2015. október 12.

Név: ........................................................... osztály:......

KERESKEDELMI ÉS MARKETING ALAPISMERETEK ANGOL NYELVEN KÖZÉPSZINTŰ ÍRÁSBELI VIZSGA 2015. október 12. 14:00 Az írásbeli vizsga időtartama: 180 perc

Pótlapok száma Tisztázati Piszkozati

EMBERI ERŐFORRÁSOK MINISZTÉRIUMA

Kereskedelmi és marketing alapismeretek angol nyelven

középszint — írásbeli vizsga 1521

Kereskedelmi és marketing alapismeretek angol nyelven — középszint

Név: ........................................................... osztály:......

Important Information The examination is composed of the following question types: Test questions Multiple choice questions Indicate the correct answer by underlining. There is only one correct answer per question. If your solution is unclear, you will not get any points. True-False questions, with explanations Please indicate your decision (True or False) by writing the letters T or F after the corresponding statement. All answers must be explained. Definitions Briefly define the concepts and economic phenomena required. Long answer question Attempt to structure your thoughts and knowledge and try to give a comprehensive account on the given subject. Preparation and compilation of documents Prepare the document specified in the question using the data and information provided. Calculation Questions In the case of calculation questions, indicating end-results only will not be sufficient, the progression of calculation must also be indicated. Pencils may be used to draw tables, the final solution, however; has to be finalised in pen. You may use a non-programmable calculator to solve the questions. Make sure you manage the time available well; write legibly and attempt to convey your thoughts clearly and coherently. Good luck with your examination!

írásbeli vizsga 1521

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Test questions and multiple choice questions in the field of economic management and economics 50 points Basic concepts Total: 25 points 1. Multiple choice questions Indicate the correct answer by underlining.

5 x 1 point = 5 points

There is only one correct answer per question. If your solution is unclear, you will not get any points. 1.1. In terms of size, companies can be a. mini, medium and maxi companies. b. small, medium-size and large companies. c. local, regional and nationwide companies. 1.2. A company is dissolved without a legal successor if a. it merges with another company. b. it is demerged into two or more individual companies. c. voluntary liquidation proceedings are conducted against it. 1.3. The job description a. is the fundamental document of the establishment of the employment relationship. b. contains the tasks and responsibilities of the employee and sets out their direct co-worker relationships. c. contains the employee’s plans and ideas in respect of their position. 1.4. The company can have access to credit if a. it raises its equity capital by issuing shares. b. it issues bonds. c. it makes use of its accumulated profit reserves. 1.5. The ................................ regulates the foundation, operation and dissolution of companies. a. Civil Code b. Criminal Code c. Labour Code


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2. True-False statements 4 x 3 points = 12 points Please indicate your decision (True or False) by writing the letters T or F after the corresponding statement. All answers must be explained. Correct statements are worth 1 point; correct justifications are worth 2 points. 2.1. An employment relationship may also be terminated by verbal termination on the employee’s side.

……

Explanation:

2.2. A sole proprietor may also be a founding member of a limited liability company (kft). …… Explanation:

2.3. Within the territory of a customs union, such as the EU, there are no customs between the member countries.

……

Explanation:

2.4. The highest rate of VAT in the EU is 25%.

……

Explanation:


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3. Definitions

4 x 2 points = 8 points

Briefly define the concepts and economic phenomena required. 3.1. Place of business (business site):

3.2. Liabilities:

3.3. Depreciation:

3.4. Wealth:


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Interpretation of laws, rules and correlations

Total: 25 points

4. Long-answer question

6 x 2 = 12 points

Attempt to structure your thoughts and knowledge and try to give a comprehensive account on the given subject. Present the characteristics of personal income tax. List at least six characteristics, e.g., taxpayer, tax subject, tax base, tax rate, relationship of revenue and income, scope, incurrence of a tax liability, tax returns, tax exemption, benefits, etc.


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5. Preparation and compilation of documents – Preparation and compilation of statement of assets and liabilities

13 points

Taking the data of the incomplete document below into account, compile and complete the company’s statement of assets and liabilities. (Data in HUF thousand) Assets

A. …………..… assets

I. Intangible assets II. Tangible assets III. Fixed financial assets

Liabilities

18 000

…….…

D. ………… equity

…………

I. Registered capital

…………

II. Unpaid registered capital

0

III. Capital reserve

0

15 000 IV. Accumulated profit reserve 2 300 V. Tied-up reserve VI. Revaluation reserve

B. Current assets

………… VII. Balance sheet ………….…

9 000 0 0 3 000

I. …………..…

25 000 E. Provisions

0

II. Receivables

2 500 F. Liabilities

8 000

III. Securities

1 000 I. Deferred liabilities

IV. Financial assets C. Prepayments and accrued income ……………..…


……….… II. ………… liabilities 0 III. Short-term liabilities G. Accruals and deferred liabilities …………

Liabilities

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500 6 000 …….… 0 50 000

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Calculation questions in the field of economic management and economics Total: 50 points 1. Profit generation of companies

24 points

You are the owner of a retail food store. In order to review and examine 2014 profits, your accountant has provided the following data: -

sales revenue: HUF 40 000 thousand

-

cost value of the goods sold: HUF 19 200 thousand,

-

cost of materials beyond COGS: HUF 4 300 thousand,

-

wages and related public dues: HUF 6 400 thousand,

-

total of other personnel costs: HUF 1 600 thousand,

-

depreciation: HUF 2 800 thousand,

-

total of other expenditures: HUF 200 thousand,

-

interest on loans taken: HUF 1 500 thousand,

-

amount of dividend received from other companies: HUF 200 thousand,

-

exchange loss: HUF 200 thousand.

No extraordinary events have occurred. The value of factors that increased the tax base is HUF 3 200 thousand, and the value of factors that decreased the tax base is HUF 2 500 thousand. The rate of corporate tax is 10 %. You were unable to use any tax benefits. Of profit after taxes, the company’s owners wish to spend HUF 2 000 thousand on the company’s continued growth. Question: 1.1. Calculate the operating/business expenditures of the company per cost type and in total.


5 points

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1.2. Calculate the operating profit of the company.

2 points

1.3. Calculate financial profit.

2 points

1.4 Calculate profit on ordinary business activities, profit before taxes, the tax base, the tax liability, profit after taxes and the dividend. 6 points

1.5. Answer the following questions.

9 points

a. What costs can the company book as material-type cost? List at least four. 4 x 1 points


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b. Why is profit on ordinary business activities lower than operating profit?

2 points

c. What can the enterprise do to improve the profitability of its financial activities? List at least three options.


3 points

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2. Factors impacting sales revenues and the development of costs

26 points

You have collected the following data of the 2014 business management of Pikk-Pakk Pékség (3P) Kft and summarised these data in the following table: 2013 Product

Sales

group

revenue in HUF million

Baked goods

Cost-to-revenue ratio

2014

Total cost in HUF million

%

Sales revenue

Total cost in

in HUF

HUF million

2013

2014

million

34.0

4.1

36.8

4.9

12.0

1.9

13.0

2.1

Milk and dairy products Total

2.1. Calculate the data missing from the table.

10 points

Round all indicators to one decimal place.


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2.2. Answer the following questions.

16 points

a. What factors may have led to the increase in costs? List at least three. 3 points

b. What causes this change in the cost-to-revenue ratio?

2 points

c. How can the company’s cost management be improved? List at least five possibilities. 5 points

d. Based on the indicators calculated, complete the following sentences with the correct numbers or terms. -

6 points

In the period under review, total cost ………………………………..……….. (increased/decreased).

-

The average cost-to-revenue ratio …………………………….. (increased/decreased) by ............. percentage points.

-

Cost management for the year in question has ……………………..…………… (deteriorated/improved).

-

The most cost intensive product group is ………………………… (baked goods / milk and dairy products).

-

The greatest part of sales revenue is generated by the ………………………… (baked goods / milk and dairy products) product group.


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Topic Test Questions in the field of economic management and economics

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Question number

Maximum points

1. 2. 3.

5 12 8

4.

12 13 24

Basic concepts Laws, rules and correlations

Calculation Questions in the field of economic management and economics

5. 1.

points scored

Maximum points of topic

Points scored in topic

25 25 50

2. 26 Points scored in written examination

100

Correcting teacher Date: .................................

__________________________________________________________________________

pontszáma egész programba beírt egész pontszám számra kerekítve/ Points / Points (whole rounded to a number) entered whole number into programme Választást, rövid választ igénylő feladatok a gazdálkodási ismeretek témaköreiből/ Test questions and multiple choice questions in the field of economic management and economics Számítást igénylő feladatok a gazdálkodási ismeretek témaköreiből/ Calculation questions in the field of economic management and economics

Javító tanár/Correcting teacher

Jegyző/Notary

Dátum/Date: .................................


Dátum/Date: .................................

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KERESKEDELMI ÉS MARKETING ALAPISMERETEK ANGOL NYELVEN

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