KERESKEDELEM ISMERETEK ANGOL NYELVEN

Átírás

1 ÉRETTSÉGI VIZSGA május 17. KERESKEDELEM ISMERETEK ANGOL NYELVEN EMELT SZINTŰ ÍRÁSBELI VIZSGA május 17. 8:00 I. Időtartam: 45 perc Pótlapok száma Tisztázati Piszkozati EMBERI ERŐFORRÁSOK MINISZTÉRIUMA Kereskedelem ismeretek angol nyelven írásbeli vizsga 1711 I. összetevő

2 Important Information The examination is composed of the following question types: I. Written (long-answer) questions - Description: Organise and present your knowledge on the topic specified in 4-5 sentences. - Definitions: Your task is to accurately define basic concepts. - Process description: Summarise the tasks related to the organisation and performance of simpler tasks concerning trade, business and administration activities, or put the specified elements of a process in their correct order. - Evaluation of a case study from the specified aspects: You must answer the questions in relation to the practice-oriented case description featured in the test sheet. The answer options may be either open or closed, and may also involve calculations. - Comparison: The examinee must present the common features and differences, or advantages and disadvantages of two or three economic concepts or opportunities. - Complete the text: The task of the examinee is to complete the sentences using the content provided or learned during their studies. There may not necessarily be any correlation between the sentences. - Pairing up: The examinee must pair up concepts that correspond from a professional aspect, e.g. term and its definition, economic indicator and its method of calculation, indicator and its content, etc. - Multiple-choice questions: The examinee must select the correct answer from several (at least three) options. - True-false statements: The examinee must indicate whether the given statement is true or false. Selections (either true or false) must be explained. II. Business administration questions - Filling out business documents - Evaluation of business documents in terms of form and content - Evaluation of business letters in terms of form and content 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! 1711 írásbeli vizsga, I. összetevő 2 / május 17.

3 Questions designed to measure the examinee s knowledge and ability to fill out business documents, conduct business correspondence and manage documents. Test questions I. Written (long-answer) questions Total: 12 points 1. Definitions 6 points Define the following terms in a few words Business letter: 1.2. Filing: 1.3. Minutes: 2. Multiple choice questions 3 points Select and underline the correct answer. No points are awarded in case of multiple solutions or unclear marking The following can be part of a business letter: a. introduction, body, conclusion. b. header, main part, closing part. c. greeting, narrative, closure. d. preface, argument, epilogue The grouping of business documents may not be a. written in ink or pencil. b. scrappable or non-scrappable. c. paper-based or electronic. d. subject to strict accounting or not subject to strict accounting írásbeli vizsga, I. összetevő 3 / május 17.

4 2.3. Request for a quote may be prepared by a. the buyer. b. the seller c. the seller and the buyer as well. d. the supplier. 3. Description 3 points Describe the essence of a warranty, and list at least 4 content elements that certificates of warranty must contain írásbeli vizsga, I. összetevő 4 / május 17.

5 II. Business administration sample questions Total: 13 points 1. Please complete the following delivery note, based on the following data 8 points You are the employee of the bookstore Lánglelkek (address: Budapest, 1023, Hosszú utca 1; bank account number: ) A part of the order No. 23/2016 of one of the company's clients Családi Nap Alapítvány (address: Budapest, 1231, Alsó utca 321; bank account number: ) was delivered today (the date of the order and the administrator in charge not known). The remaining part of the order and invoice will be sent at a later date. A delivery note is issued on the books delivered. Books delivered: Judit Magos: Demény 10 units; unit price HUF 2980/unit Judit Magos: Gazdisodj okosan 10 units; unit price HUF 5500/unit Kovácsné Rozál Kis: Háziasszonyok könyve 10 units; unit price HUF 2200/unit Edited by Jolán Vad: Legkedvesebb meséim 10 units; unit price HUF 3300/unit The products are subject to 27% VAT. Question 1.1. Please issue the delivery note írásbeli vizsga, I. összetevő 5 / május 17.

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7 2. Please complete the receipt, based on the following data 5 points As the employee of sole proprietorship Édes Mézes Mézeskalácsos (address: 2013 Pomáz, Petneházy utca 10, tax number: ), you have sold two heart-shaped biscuits decorated in the Kalocsa style, for HUF 750 each, and one heart-shaped biscuit with a mirror for HUF írásbeli vizsga, I. összetevő 7 / május 17.

8 I. Filling out business documents, business correspondence and document management Written (longanswer) questions Questions designed to measure the examinee s knowledge and ability to fill out business documents, conduct business correspondence and manage documents. Question Points number Maximum Scored Maximum Scored Points scored in Part I 25 Date Correcting teacher I. Bizonylatkitöltés, üzleti levelezés és iratkezelés pontszáma egész számra kerekítve programba elért beírt dátum dátum javító tanár jegyző Megjegyzések: 1. Ha a vizsgázó a II. írásbeli összetevő megoldását elkezdte, akkor ez a táblázat és az aláírási rész üresen marad. 2. Ha a vizsga az I. összetevő teljesítése közben megszakad, illetve nem folytatódik a II. összetevővel, akkor ez a táblázat és az aláírási rész kitöltendő írásbeli vizsga, I. összetevő 8 / május 17.

9 ÉRETTSÉGI VIZSGA május 17. KERESKEDELEM ISMERETEK ANGOL NYELVEN EMELT SZINTŰ ÍRÁSBELI VIZSGA május 17. 8:00 II. Időtartam: 135 perc Pótlapok száma Tisztázati Piszkozati EMBERI ERŐFORRÁSOK MINISZTÉRIUMA Kereskedelem ismeretek angol nyelven írásbeli vizsga 1711 II. összetevő

10 Important Information The examination is composed of the following question types: I. Written (long-answer) questions - Description: Organise and present your knowledge on the topic specified in 4-5 sentences. - Definitions: Your task is to accurately define basic concepts. - Process description: Summarise the tasks related to the organisation and performance of simpler tasks concerning trade, business and administration activities, or put the specified elements of a process in their correct order. - Evaluation of a case study from the specified aspects: You must answer the questions in relation to the practice-oriented case description featured in the test sheet. The answer options may be either open or closed, and may also involve calculations. - Comparison: The examinee must present the common features and differences, or advantages and disadvantages of two or three economic concepts or opportunities. - Complete the text: The task of the examinee is to complete the sentences using the content provided or learned during their studies. There may not necessarily be any correlation between the sentences. - Pairing up: The examinee must pair up concepts that correspond from a professional aspect, e.g. term and its definition, economic indicator and its method of calculation, indicator and its content, etc. - Multiple-choice questions: The examinee must select the correct answer from several (at least three) options. - True-false statements: The examinee must indicate whether the given statement is true or false. Selections (either true or false) must be explained. II. Calculations, editing and preparation of tables and graphs When solving calculation questions, make sure you mark and indicate your calculation process as even perfect solutions will not be accepted without indicating corresponding calculations. When performing your calculations, make sure you round accurately and always show the units of measurement. 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! 1711 írásbeli vizsga, II. összetevő 2 / május 17.

11 Questions designed to measure the examinee s knowledge, ability to plan and analyse trade and business activities I. Written (long-answer) questions 1. Multiple choice questions 5 points Select and underline the correct answer. No points are awarded in case of multiple or unclear markings can be subject to personal income tax. a. Only employees b. Natural and legal persons c. Only private individuals d. Anyone who selects the option 2. A VAT payment obligation arises, a. upon performance, or when the invoice is issued. b. when the revenue is credited to the company's account. c. upon the creation of the tax return by the taxpayer. d. when the current month is closed. 3. As a general rule, the content of a contract a. can be freely determined by the parties to the contract. b. is set out in a strict act of legislation. c. is determined by so-called sample contracts. d. is always determined by lawyers. 4. The figures in the merchandise balance a. must always be provided at consumer price. b. may be provided at any price, what is important is that every data should be specified using the same price. c. must always be provided at net purchase price. d. Must be determined on the basis of the FIFO principle. 5. The following is featured on the inventory entry sheet: a. the data of a product generated in the course of inventory taking. b. the data of several products. c. inventory reconciliation. d. the data of the complete inventory of the store írásbeli vizsga, II. összetevő 3 / május 17.

12 2. Definitions 8 points Define the following terms in a few words Stock intensity: 2.2. Staff headcount: 2.3. Gross margin: 2.4. Tax: 1711 írásbeli vizsga, II. összetevő 4 / május 17.

13 3. True or false statements 9 points Decide whether the following statements are true or false, and write your answer next to the statement. Explain your decision in both cases. (Correct answers are worth 1 point each, correct explanations 2 points each. Merely providing an answer without explanation may not be awarded any points.) 1. The planning of the commercial/trade process should always begin with the planning of purchasing, as purchasing marks the beginning of the commercial/trade process. 2. Public dues and charges linked to wages payable by the employer form part of the gross wages. 3. When headcount utilisation improves, turnover decreases and the intensity of changes decreases as well írásbeli vizsga, II. összetevő 5 / május 17.

14 4. Pairing up 5 points Pair up the different expenditures based on the type of profit they influence. Write the below expenditures on the space next to the appropriate type of profit. (Each 2 correct solutions are worth 1 point.) Expenditures: loan interest, dividend received, payroll costs, exchange loss, dividend paid, COGS, goods purchasing, VAT paid, depreciation, rent. Influences operating profit Influences profit on financial activity Does not influence any type of profit 1711 írásbeli vizsga, II. összetevő 6 / május 17.

15 5. Comparison 3 points Compare profit and loss statements generated using the total cost method and the turnover cost method. List at least one common feature and two differences írásbeli vizsga, II. összetevő 7 / május 17.

16 II. Sample questions concerning calculations, editing and preparation of tables and graphs 1. VAT accounting 9 points You are the owner of a retail clothing store. At the end of May, you perform calculations necessary for VAT accounting. The following information is known for these calculations: A part of the products sold in May were purchased from the supplier and paid for in April. This amounted to 20% of the sales revenue generated in May calculated at net sales price. The value of the products purchased in May was HUF thousand at net purchase price, of which 30% was not sold. In the course of other purchases, your partners have charged you HUF 87 thousand in VAT. For each product, 40% of the net purchase price is charged as price margin. Clothing products are subject to 27% VAT. Rounding precision: HUF thousand. Questions 1.1.Calculate the amount of VAT charged at the time of the sales írásbeli vizsga, II. összetevő 8 / május 17.

17 1.2. Calculate the amount of VAT charged in advance Determine the amount of VAT to be accounted írásbeli vizsga, II. összetevő 9 / május 17.

18 2. Question related to the effective employment of employees 20 points Your company is engaged in wholesale and retail automotive spare parts trading activities. This sector is a rather labour intensive sector. You have collected all the necessary information, in order to analyse them so that you can formulate your vision for the future. You have been tracking employee headcount developments on a quarterly basis in the current year. You have summarised the data in the table below: Quarters Opening staff headcount Number of new hires Number of employees leaving the company Closing staff headcount Average employee headcount I II III IV Annual net sales revenue was HUF million. The company's productivity, however, fell short of the average in the sector. The usual labour cost percentage in the sector is 3%, and your company's labour cost percentage is less favourable than the industry average. Rounding precision for all indicators is to 1 decimal place. Questions 2.1. Determine the quarterly closing staff headcount figures, and then calculate the average annual staff headcount and the average annual active employee headcount figures írásbeli vizsga, II. összetevő 10 / május 17.

19 2.2 Determine the indicator used for average headcount utilisation. Evaluate your results in one sentence. List at least four reasons that can explain the difference between staff headcount and active employee headcount figures. (Every 2 correct answers on the list are worth 1 point) 2.3. Calculate the amount of monthly productivity and the labour cost percentage, if the monthly average wage is HUF /person. Interpret the calculated indicators, and then explain the relationship between them. (Please use the average annual employee headcount figures to calculate your productivity indicator.) 1711 írásbeli vizsga, II. összetevő 11 / május 17.

20 2.4. Determine the level of productivity that would raise the labour cost percentage to the industry average. What kind of increase in turnover would be required for the store to reach that level of productivity, if the other conditions remain unchanged? 2.5. What sort of measures would you take to substantially increase sales revenue? List at least 4 items. (Two correct answers are worth 1 point.) 2.6. The company's average price margin level is 32% of the net sales revenue, taking both wholesale and retail trade activities into consideration. Distribution costs represent 27% of net sales revenue. List opportunities that could lead to higher profits without the need to increase sales prices. List at least 4 items. (Two correct answers are worth 1 point.) 1711 írásbeli vizsga, II. összetevő 12 / május 17.

21 3. Examination of sales revenue and average inventory 16 points The figures of the company under review are the following: net sales revenue in 2015: HUF thousand, which is 8% higher compared to the previous year. The turnover rate in days is 23 days on average, which represents an acceleration of 1 day compared to the previous year. 80% of the sales revenue was generated on food products, the turnover rate in days of which is 18 days; while the remaining part of sales revenue was generated on the sales of chemical products. According to the plans, by 2016 sales revenue will have increased by 6%, at unchanged prices. Prices are likely to increase by 4% on average. According to the plans, inventory intensity is the same as in Rounding precision for all indicators is to one decimal place. Questions 3.1. Determine the turnover rate of chemical products for the current year írásbeli vizsga, II. összetevő 13 / május 17.

22 3.2. Determine the planned sales revenue, average inventory and turnover rate figures, as well as the percentage indicators showing the planned changes in these figures írásbeli vizsga, II. összetevő 14 / május 17.

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24 I. Filling out business documents, business correspondence and document management II. Trade and business activities Written (longanswer) questions Calculations, editing and preparation of tables and graphs Question number Points Maximum Scored Maximum Scored Points scored in written examination 100 dátum javító tanár I. Bizonylatkitöltés, üzleti levelezés és iratkezelés II. Áruforgalom, üzleti tevékenység dátum pontszáma egész számra kerekítve programba elért beírt dátum javító tanár jegyző 1711 írásbeli vizsga, II. összetevő 16 / május 17.