KERESKEDELMI ÉS MARKETING ALAPISMERETEK ANGOL NYELVEN

Átírás

1 ÉRETTSÉGI VIZSGA október 12. KERESKEDELMI ÉS MARKETING ALAPISMERETEK ANGOL NYELVEN KÖZÉPSZINTŰ ÍRÁSBELI VIZSGA október :00 Az írásbeli vizsga időtartama: 180 perc Pótlapok száma Tisztázati Piszkozati EMBERI ERŐFORRÁSOK MINISZTÉRIUMA Kereskedelmi és marketing alapismeretek angol nyelven középszint írásbeli vizsga 1521

2 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 / október 12.

3 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 5 x 1 point = 5 points 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 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 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 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 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 The... regulates the foundation, operation and dissolution of companies. a. Civil Code b. Criminal Code c. Labour Code írásbeli vizsga / október 12.

4 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 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: írásbeli vizsga / október 12.

5 3. Definitions 4 x 2 points = 8 points Briefly define the concepts and economic phenomena required Place of business (business site): 3.2. Liabilities: 3.3. Depreciation: 3.4. Wealth: írásbeli vizsga / október 12.

6 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. írásbeli vizsga / október 12.

7 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 Liabilities A... assets D. equity I. Registered capital I. Intangible assets. II. Unpaid registered capital 0 III. Capital reserve 0 II. Tangible assets IV. Accumulated profit reserve III. Fixed financial assets V. Tied-up reserve 0 VI. Revaluation reserve 0 B. Current assets VII. Balance sheet I E. Provisions 0 II. Receivables F. Liabilities III. Securities I. Deferred liabilities 500 IV. Financial assets. II. liabilities C. Prepayments and accrued income.. 0 III. Short-term liabilities. G. Accruals and deferred liabilities 0 Liabilities írásbeli vizsga / október 12.

8 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 thousand - cost value of the goods sold: HUF thousand, - cost of materials beyond COGS: HUF thousand, - wages and related public dues: HUF thousand, - total of other personnel costs: HUF thousand, - depreciation: HUF thousand, - total of other expenditures: HUF 200 thousand, - interest on loans taken: HUF 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 thousand, and the value of factors that decreased the tax base is HUF 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 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 írásbeli vizsga / október 12.

9 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 írásbeli vizsga / október 12.

10 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 írásbeli vizsga / október 12.

11 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: Cost-to-revenue ratio % Product Sales Sales Total cost group revenue in revenue Total cost in in HUF HUF in HUF HUF million million million million Baked goods Milk and dairy products Total 2.1. Calculate the data missing from the table. 10 points Round all indicators to one decimal place. írásbeli vizsga / október 12.

12 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. írásbeli vizsga / október 12.

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16 Test Questions in the field of economic management and economics Topic Basic concepts Laws, rules and correlations Calculation Questions in the field of economic management and economics Question number Maximum points points scored Maximum points of topic Points scored in written examination 100 Points scored in topic Correcting teacher Date:... 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 pontszáma egész számra kerekítve/ Points rounded to a whole number programba beírt egész pontszám / Points (whole number) entered into programme Javító tanár/correcting teacher Jegyző/Notary Dátum/Date:... Dátum/Date:... írásbeli vizsga / október 12.