ÉRETTSÉGI VIZSGA május 25.

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1 középszint angol nyelven 0621 ÉRETTSÉGI VIZSGA május 25. 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

2 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 Question 2 (6 points) A/III B/III B/II B/IV F/II F/III 6x1 = 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 Question 3 (8 points) a) Balance sheet, Profit/Loss statement, Inventory, Trial balance 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 = c) Name of statement: Balance sheet 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 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 = 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 / május 25.

3 b) The value added tax statement for the month of April goes as follows VAT payable HUF VAT deductible HUF HUF = points VAT accountable HUF refundable 1+1 = 2 points Question 5 (4 points) Ratio of trained workers in May, 2004 Changes in the number of trained workers employed Ratio of untrained workers per university/college graduate workers in May 2005 Production value per person in May, x1 = 4 pont írásbeli vizsga / május 25.

4 Question 6 (10 points) a) Name of sales method Direct marketing Mail order service Direct marketing mail sent to a specific address Direct marketing purchasing goods electronically Direct marketing - telemarketing Direct sales Vending machines 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. Prospectuses mailed to the consumer s address, select customers, usually used in book, periodical sales. Customer places his/her order on his/her PC while also specifying his/her credit card number, transportation cost is saved, opportunity for the disabled... Sales following commercials broadcast on TV and radio. Decreases costs substantially. Sales transactions performed in the customer s home; agents, representatives. Specific products that can only be bought this way; sales meetings. 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 írásbeli vizsga / május 25.

5 Question 8 (4 points) Name of group of needs Physiological Feeling secure Food, clothing, soft bed... Tools used to satisfy needs 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. 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.: Beneficiary: Kikelet Kereskedelmi Rt. Dabas Account no. : Amount: HUF Date: April 25, 2007 Signature: examinee s name Collection order: to collect the equivalent of the sale Presenter: Jószerencse Bt. Budapest Account no.: Payer: Puskás és Kovács Kft. Zalaegerszeg Ságod Account no.: Amount: HUF Date: April 25, 2007 Signature of presenter: examinee s name 2 points 1point 2 points 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. írásbeli vizsga / május 25.

6 Question 2 (9 points) a) Amount Unit price (pc) Distribution (%) (HUF/pc) Total: Total: 100 Average price:. Distribution: 2000 = 100% 7x0.5 = 3.5 points Average price: 0.15 x x x x x 530 = HUF/pc 3 points Relative deviation: 22.44/ = , that is 4.35% b) The average of periodical procurement unit prices is HUF/pc and the prices of individual procurements deviate by a value of HUFt/pc, that is 4.35% on average 1.5 points Question 3 (10 points) a) 0.5 points Balance, accounting date Assets HUF Sources HUF thousand thousand Fixed assets Equity Tangible assets Registered capital Financial assets earnings Retained Working capital Balance sheet profit Inventories Provisions Receivables Liabilities Securities liabilities Long term Current assets Short term liabilities* Total: Total: b) Working capital/rlk: 34000/31000 = Receivables + Securities + Current assets/rlk: ( )/31000 = 32170/31000 = Current assets/rlk: 20870/31000 = Any of the solutions listed here merits 2 points. írásbeli vizsga / május 25.

7 Question 4 (6 points) a) Amount of annual personal income tax: 270 thousand thousand x0.38 = HUF 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+ b) Mark the characteristics describing personal income tax with an X. Local tax Direct tax X Self-assessment based X Private individual s tax X Levied Entrepreneurial tax Central tax X Indirect tax 4x0.5 = 2 points Question 5 (15 points) a) Log,. Item Text T inv K inv. T amount K amount 1. Sales at sales price Cost price of sales Discount for the customer Discount VAT Customer pays Procurement of material VAT Settling of debt from bank account 5. Settling of debt with loan Investment VAT Activation Planned loss in value 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 454. Suppliers (491) (454) (451) (21/466)) (311) (384) E: E: Investment suppliers (161/466) Outstanding debts 10x0.5 = 5 points írásbeli vizsga / május 25.