ÉRETTSÉGI VIZSGA május 25

ÉRETTSÉGI VIZSGA ● 2007. május 25.

Közgazdasági alapismeretek (üzleti gazdaságtan) angol nyelven

középszint Javítási-értékelési útmutató 0621

KÖZGAZDASÁGI ALAPISMERETEK (ÜZLETI GAZDASÁGTAN) ANGOL NYELVEN THE BASICS OF ECONOMICS (BUSINESS ECONOMICS) KÖZÉPSZINTŰ ÍRÁSBELI ÉRETTSÉGI VIZSGA STANDARD LEVEL WRITTEN BACCALAUREATE EXAMINATION JAVÍTÁSI-ÉRTÉKELÉSI ÚTMUTATÓ CORRECTION-EVALUATION GUIDE OKTATÁSI ÉS KULTURÁLIS MINISZTÉRIUM MINISTRY OF EDUCATION AND CULTURE

Közgazdasági alapismeretek (üzleti gazdaságtan) angol nyelven — középszint

Javítási-értékelési útmutató

Part 1 (50 points) Question 1 (6 points) Lettered bonds kept until expiration Shares bought to be resold Bill accepted from customer as token of payment Cheque Financial coverage of investment by issuing bonds Bill given to supplier as a token of payment

A/III B/III B/II B/IV F/II F/III 6x1 = 6 points

Question 2 (6 points) Historical cost: 6000 thousand +200 thousand+60 thousand+120 thousand+4000 thousand x 0.24/12 = HUF 6460 thousand 5x1 = 5 points Balance sheet line: Fixed assets – Tangible assets – Other machines, equipment 1 point Question 3 (8 points) a) Balance sheet, Profit/Loss statement, Inventory, Trial balance 1 point b) Write two additional characteristics for the selected statement type. ………does not form part of the statement, must be retained for 10 years, does not need to be prepared by using an inventory, … There are other acceptable answers as well. 2x0.5 = 1 point c) Name of statement: ………Balance sheet… 1 point Characteristics:…refers to the accounting date, consolidated, value units are used, preset format, type A or B, choosing a format set out in the accounting policy, Inventory supports by default, signed by the person authorized to represent the organization, must be retained for 10 years. 4x0.5 = 2 points Name of statement:…………Profit/Loss statement…… 1 point Characteristics: …. refers to the accounting date, presents the profit earned during the business year with its components, may be prepared by using the total cost or turnover cost method, type A or B, selection of the method is carried out in the accounting policy, signed by the person authorized to represent the organization, must be retained for 10 years 4x0.5 = 2 points There are other acceptable answers as well. Question 4 (8 points) a) Kikelet Kereskedelmi Rt. is included in the SUPPLIER bank account register. Puskás és Kovács Kft. is included in the CUSTOMER bank account register. 2x0.5 = 1 point Necessary information: …Partner’s identification data, identification of the business transaction, identification data of the voucher, value of business transaction, amount and due date of debt/claim 2 points (if at least four are listed)

írásbeli vizsga 0621

2/7

2007. május 25.



b) The value added tax statement for the month of April goes as follows VAT payable VAT deductible VAT accountable points

HUF 1 127 000 HUF 1 469 700 + HUF 220 720 = 1 690 420 HUF 563 420 refundable

1 point 2 points 1+1 = 2

Question 5 (4 points) • Ratio of trained workers in May, 2004 240/1600 260/1600 1100/1600 240/1100

240/260

340/420

420/1800

1600/1800

22600 E/1600

34500 E/1800

760/1800

1100/1040

22600 E/1100

1040/1800

1040/1100

•

340/1600

420/340

Changes in the number of trained workers employed

240/1600

260/1600

1100/1600

240/1100

240/260

340/420

420/1800

1600/1800

22600 E/1600

34500 E/1800

760/1800

1100/1040

22600 E/1100

1040/1800

1040/1100

•

340/1600

420/340

Ratio of untrained workers per university/college graduate workers in May 2005

240/1600

260/1600

1100/1600

240/1100

240/260

340/420

420/1800

1600/1800

22600 E/1600

34500 E/1800

760/1800

1100/1040

22600 E/1100

1040/1800

1040/1100

420/340

340/1600

•

340/1600

Production value per person in May, 2004

240/1600

260/1600

1100/1600

240/1100

240/260

340/420

420/1800

1600/1800

22600 E/1600

34500 E/1800

760/1800

1100/1040

22600 E/1100

1040/1800

1040/1100


3/7

420/340 4x1 = 4 pont

2007. május 25.



Question 6 (10 points) a) Name of sales method Direct marketing – Mail order service

Description

Choosing from a product catalogue. Seller allows for the possibility of returning goods purchased, Indemnification in case the product is faulty. Customer pays in advance and is only able to check the product after it has been delivered. Direct marketing – Prospectuses mailed to the consumer’s address, select customers, mail sent to a specific usually used in book, periodical sales. address Direct marketing – Customer places his/her order on his/her PC while also specifying purchasing goods his/her credit card number, transportation cost is saved, opportunity electronically for the disabled... Direct marketing - Sales following commercials broadcast on TV and radio. Decreases telemarketing costs substantially. Direct sales

Sales transactions performed in the customer’s home; agents, representatives. Specific products that can only be bought this way; sales meetings.

Vending machines

Self-service, 24 hour, quick service. Replenishing can sometimes be problematic, break-downs are frequent. Usually in large institutions, busy places.

Any four methods can only be accepted, if the corresponding descriptions are present and correct. Sales method 4 x 0.5 = 2 points Description 4 x 1 = 4 points b) Books, periodicals … mail sent to a specific address ........................................ Sports equipment, sports machines ……telemarketing ...................................... Textile, clothing products …… mail order service ........................................... Cosmetics …………… direct sales.................................................................... Other answers are also acceptable provided they are different. 4 x 1 = 4 points Question 7 (4 points) - Questions should be simple and easy to understand. - Make sure you don’t ask too many questions. - Variety of different questions. - The responder should not be influenced. - Questions should be easily processed statistically. Any of the above may be accepted, but other correct answers are also acceptable. 4 x 1 = 4 points


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2007. május 25.



Question 8 (4 points) Name of group of needs Physiological

Tools used to satisfy needs Food, clothing, soft bed...

Feeling secure

Public safety, job security, financial security…

Social needs

Love, social relationships, friends, partner...

Recognition

Status, appreciation, rewards, awards...

Self-realization

Profession, being aware of the fact that we are useful members of society, sacrifice...

Any two of the above are acceptable as well as other correct answers. 1 point per correct answer.

2 x 2 x 1 = 4 points

Part 2 (50 points) Question 1 (10 points) Transfer order: to settle the balance of purchase. Transferring entity: Jószerencse Bt. Budapest Account no.: 12608792-05677554 Beneficiary: Kikelet Kereskedelmi Rt. Dabas Account no. : 11703458-01234321 Amount: HUF 10 142 520 Date: April 25, 2007 Signature: examinee’s name Collection order: to collect the equivalent of the sale Presenter: Jószerencse Bt. Budapest Account no.: 12608792-05677554 Payer: Puskás és Kovács Kft. Zalaegerszeg – Ságod Account no.: 11707038-04567899 Amount: HUF 6 762 000 Date: April 25, 2007 Signature of presenter: examinee’s name

1 point 2 points 1 point 1 point 1point 2 points 1 point 1 point

If roles are incorrectly selected, no points may be given. If vouchers are incomplete or not entirely correct, partial points may be given as appropriate.


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2007. május 25.



Question 2 (9 points) a) Amount (pc) Distribution (%) 300 15 360 18 25 500 20 400 440 22 Total: 2 000 Total: 100

Unit price (HUF/pc) 510 500 515 520 530 Average price: ………….

Distribution: 2000 = 100% 7x0.5 = 3.5 points Average price: 0.15 x 510 + 0.18 x 500 + 0.25 x 515 +0.2 x 520 + 0.22 x 530 = 515.85 HUF/pc 3 points Relative deviation: 22.44/515.85 = 0.0435, that is 4.35% 1 point b) The average of periodical procurement unit prices is 515.85 HUF/pc and the prices of individual procurements deviate by a value of 22.44 HUFt/pc, that is 4.35% on average 1.5 points Question 3 (10 points) a) ‫٭‬0.5 points ‫ ٭ ٭‬1 point Assets

Balance, accounting date HUF Sources thousand 48 000.‫٭ ٭‬ Equity 32 000‫٭ ٭‬ Registered capital 16 000‫٭‬ Retained earnings Balance sheet profit 34 000 …1 830‫٭ ٭‬.. Provisions 3 120 Liabilities Long term liabilities …8 180 ‫٭‬ ...Short term liabilities* … 20 870 …82 000‫٭‬ Total:

HUF thousand …41 000‫٭‬ 45 000 - 5 000 000‫٭‬ 1 000 000‫٭ ٭‬ 2 000 39 000 …8 000‫٭‬ 31 000 82 000

Fixed assets Tangible assets Financial assets Working capital Inventories Receivables …Securities‫…… ٭‬ Current assets Total: b) Working capital/RLK: 34000/31000 = 1.0967 Receivables + Securities + Current assets/RLK: (3120+8180+20870)/31000 = 32170/31000 = 1.0377 Current assets/RLK: 20870/31000 = 0.6732 Any of the solutions listed here merits 2 points.


6/7

2007. május 25.



Question 4 (6 points) a) Amount of annual personal income tax: …270 thousand +2500 thousand x0.38 = HUF 1 220 thousand 2 points Direction and amount of taxes payable at the time of the submission of the tax return: …1220 thousand-200 thousand-992 thousand = 28 thousand …payable 1+1 point b) Mark the characteristics describing personal income tax with an X. Local tax Direct tax X Self-assessment Private individual’s tax based X X Levied Entrepreneurial tax Central tax X Indirect tax 4x0.5 = 2 points Question 5 (15 points) a) Item Text 1. Sales at sales price 1. 2. 3. 4. 5. 5. 6.

Cost price of sales Discount for the customer Discount VAT Customer pays Procurement of material VAT Settling of debt from bank account Settling of debt with loan Investment VAT Activation

Log, ……. T inv K inv. 311 91 467 581 251 91 311 467 384 311 21 454 466 454 384

T amount 4 080 000 2 450 000 340 000 68 000 3 825 000 2 400 000 480 000 1 440 000

K amount 3 400 000 680 000 2 450 000 408 000 3 825 000 2 880 000 1 440 000

454 451 1 440 000 1 440 000 161 455 21 000 000 25 200 000 466 4 200 000 7. 131 161 21 000 000 21 000 000 Planned loss in value 8. 57 139 430 000 430 000 Points may given for accounting items identified by item numbers, if the whole item is correct. 10 x 1 = 10 points b) c) 384 Deposit account (491) 4 670 000 (454) 1 440 000 (311) 3 825 000

454. Suppliers (451) 1 440 000 (21/466)) 2 880 000 (384) 1 440 000

E: 7 055 000

E: 0 455. Investment suppliers (161/466) 25 200 000 Outstanding debts 10x0.5 = 5 points


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2007. május 25.

ÉRETTSÉGI VIZSGA május 25

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