KERESKEDELMI ÉS MARKETING ALAPISMERETEK ANGOL NYELVEN

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1 ÉRETTSÉGI VIZSGA május 23. KERESKEDELMI ÉS MARKETING ALAPISMERETEK ANGOL NYELVEN EMELT SZINTŰ ÍRÁSBELI VIZSGA május 23. 8:00 Az írásbeli vizsga időtartama: 180 perc Pótlapok száma Tisztázati Piszkozati EMBERI ERŐFORRÁSOK MINISZTÉRIUMA Kereskedelmi és marketing alapismeretek angol nyelven emelt szint írásbeli vizsga 1311

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 / május 23.

3 TEST QUESTIONS 50 points I. Multiple Choice 6 * 1 point 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. 1. The minimum start-up capital for limited liability companies (kft) required by law is: a) HUF one hundred thousand. b) HUF five hundred thousand. c) HUF one million. 2. From the various forms of partnerships, the following can be one-member partnerships: a) limited company (rt.) and limited liability company (kft.) b) a limited partnership (bt.) and limited company (rt.) c) a limited partnership (bt.) and limited liability company (kft.) 3. During the probationary period, the employment relationship a) may only be terminated by the employer. b) may only be terminated by the employee. c) may be terminated by both the employee and employer. 4. If a limited liability company (kft.) buys shares to later sell them and the price of these shares go up, in the company s statement of assets and liabilities these shares are shown under a) securities. b) short-term liabilities. c) investments. 5. The difference between the gross sales price and the net sales price is the a) price margin. b) VAT. c) the profit margin. írásbeli vizsga / május 23.

4 6. Negative income elasticity of demand is associated with a) luxury goods. b) normal goods. c) inferior goods. II. True or false statements 6 * 3 points Decide whether the statements below are True (T) or False (F). Indicate whether the statement is true or false by writing T for True and F for False after the statements. Justify and explain every decision. Correct statements are worth 1 point, correct justifications are worth 2 points. 1. A sole proprietorship can be formed from a one-member limited liability company (kft.) Every enterprise must be registered by the Court of Registration An employment contract may be written or verbal The tax base might not be equal to profit before taxes.... írásbeli vizsga / május 23.

5 5. Return on sales (ROS) is a relative profitability indicator In a cash flow statement, income and expenditure are shown at their net value.... III. Definitions Define the following terms. 5 * 2 points 1. Assets and liabilities: 2. Profit and loss statement: 3. Progressive variable cost: 4. Factoring: írásbeli vizsga / május 23.

6 5. Loan: IV. Long-answer question 9 points Try to give a comprehensive account of the topic, organising your knowledge in an efficient manner. Briefly describe the dissolution of business partnerships with a legal successor and without a legal successor. Describe the possible cases of the two types of dissolution. Discuss what the essence of a bankruptcy proceeding is. írásbeli vizsga / május 23.

7 Document preparation 7 points The table below includes the key lines of the 2012 profit and loss statement of Kényelem Bútorkereskedelmi Kft.: name HUF thousand business profit profit on ordinary business activities extraordinary profit 400 profit before taxes corporate tax.... balance sheet profit Supplementary information: The items that increased and decreased the tax base balanced each other out The corporate tax rate is 10% The owners took out HUF 6000 thousand as dividend Question: a) Calculate the information missing from the profit and loss statement. b) Write the figures calculated and the names of the missing items where they belong. Calculation: írásbeli vizsga / május 23.

8 ARITHMETIC AND GEOMETRY QUESTIONS ECONOMIC MANAGEMENT SKILLS 50 points 25 points 1. Total price margin analysis 16 points Hol-mi Kft. is a company specialising the trading of clothing items. The table below contains its data for the past two years: Year 2011 Year 2012 Groups of goods net sales revenue in HUF thousand price margin in % of net sales revenue total price margin in HUF thousand net sales revenue in HUF thousand knitted goods price margin in % of net sales revenue total price margin in HUF thousand haberdashery total Supplementary information: In 2012, the total sales revenue of the company remained the same and profit margin (the price margin expressed as a % of the sales revenue) was raised by 1% for both groups of goods. Complete the data missing from the table and write them in the appropriate spot. (Rounding precision HUF thousand, in case of % 1 decimal place) Calculations: írásbeli vizsga / május 23.

9 Decide on the basis of the indicators calculated and given and indicate by underlining how the individual factors caused the total price margin to change. changes in the profit margin of knitted goods: increased it decreased it changes in the sales revenue of knitted goods: increased it decreased it changes in the profit margin of haberdashery: increased it decreased it changes haberdashery sales revenue: increased it decreased it 2. Calculations related to the statement of assets and liabilities of a company 9 points Jó Termés Rt. specialises in the wholesales of garden furniture, tools and seeds. The following data are known of the 2012 statement of assets and liabilities of the company: current assets: receivables: securities: 600 financial assets: shareholders equity: long-term liabilities: short-term liabilities: provisions: 0 Calculate: a) the assets and liabilities of the business partnership: b) the value of fixed assets: írásbeli vizsga / május 23.

10 c) the value of the stocks of the business partnership: d) the quick ratio (the ratio financial assets to short-term liabilities), and assess the liquidity position of the business partnership in one sentence: ECONOMICS 25 points 1. Technical and economic efficiency 8 points A business partnership can deliver a given job ensuring the same quality using the following technologies: Technologies A B C D E F G Number of machines (pcs) Number of persons employed (persons) Questions: a) select the technologically inefficient processes and write the letter that corresponds to them on the dotted line:... b) of the technologically efficient processes, decide which technology the enterprise should use, if the daily cost of the machines is HUF /machine, and the cost of labour is HUF 6000/person. Calculations: Economically efficient process:... írásbeli vizsga / május 23.

11 2. Cost functions of a company that operates on a perfectly competing market 9 points Show the following possible functions in the following coordinate system for a company that operates on a perfectly competing market: a) average cost function, b) average variable cost function, c) marginal cost function, HUF quantity Mark the market price (P) and the quantity (Q), which allows the company to cover its costs from its revenue (TR = TC). What s the name of this distinctive point? írásbeli vizsga / május 23.

12 3. Flow of income in a macro-economy 8 points In an economy with three players, the macro income equals: 6500 units. The household sector earns 4600 units of pay, and pays 1000 units of taxes. The economy receives 400 units per transfer from the state, and spends 3200 units on consumption. Corporate sector savings amount to 1200 units, while government sector orders amount to 1400 units. Calculate: a) the savings of the household sector, b) the taxes paid by the corporate sector, c) the balance of the budget balance sheet, d) and the size of investments. Calculations: írásbeli vizsga / május 23.

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16 Topic Test questions and multiple choice questions in the field of economic management and economics Arithmetic and geometry 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/ Arithmetic and geometry 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 Correcting teacher/javító tanár Notary/jegyző Dárum/Date:... Dátum/Date:... írásbeli vizsga / május 23.