középszint angol nyelven 0631 ÉRETTSÉGI VIZSGA 2006. október 24. KÖZGAZDASÁGI ALAPISMERETEK (ÜZLETI GAZDASÁGTAN) ANGOL NYELVEN THE BASICS OF ECONOMICS (BUSINESS ECONOMICS) KÖZÉPSZINTŰ ÍRÁSBELI ÉRETTSÉGI VIZSGA STANDARD LEVEL WRITTEN BACCALAUREATE EXAMINATION JAVÍTÁSI-ÉRTÉKELÉSI ÚTMUTATÓ EVALUATION GUIDE OKTATÁSI ÉS KULTURÁLIS MINISZTÉRIUM MINISTRY OF EDUCATION AND CULTURE
Part 1 (50 points) Question 1 (5 points) Suppliers, Buyers, Financial institutions, Advertising agencies, micro-environment Economic growth, unemployment, macro-environment economy Change of population, distribution of age, family model, macro-environment social Regulation of associations, code of ethics in advertising, macro-environment political and legal Using environmentally friendly components, using recyclable packaging, macro-environment natural Question 2 (7 points) 1 + 4 x (0.5 + 0.5) = 5 points a) Value of stocks 3000,000+896,000+780,000+430,000+650,000 = 5,756,000 Ft 5 x 0.5 points = 2.5 points b) Group the listed stock elements: 1) purchased stock goods Materials empties 3x0.5 = 1.5 points 2) self-produced stocks ready-made products semi-finished products 2x0.5 = Question 3 (6 points) 1,000,000 HUF x..1.015 4 = 1,061,363 2 +s 1,061,363 HUF x. 1.02 2. = 1,104,242 HUF 2 points Interest revenue in the period: 104,242 HUF.. 100,000 HUF Question 4 (8 points) In the year of activation (o.h.= operating hours) (12,000 000-2,000 000) / 25,000 o.h. x 2,800 o.h. + 6,000,000 x 0.05/12 x 8 2+2points In the year following the activation: (12,000,000-2,000,000) /25,000 o.h. x 3,500 o.h. + 6,000,000 x 0.05 írásbeli vizsga 0631 2 / 6 2006. október 24.
Question 5 (4 points) 2+2points Stocks, shares, interest-yielding securities. Within a year, the blocking period expires. Stocks, shares, interest-yielding securities, administered credit, fixed bank deposits. Stocks, shares, interest-yielding securities, administered credit, bank deposits. The aim of the business is durable income, control and influence. Stocks to be sold the following year. The aim of the business is realising stock market gain 4xs Question 6 (8 points) written interview by post benefits: fast, cheap, can be well designed, there is time to think it over and to fill it in, the interviewer does not influence the answerer.5 = disadvantages: low return ratio, only few questions can be asked, many of them are erroneously filled in, cannot be applicable in subjects that necessitate more information. 2x0.5 = written interview in a newspaper, on consumer packaging benefits: cheap, fast, it has been successfully tried in shops, presentations, exhibitions 2x0.5 = disadvantages: not effective 2x0.5 = written interview - internet benefits: fast, cheap, geographical distances can be spanned 2x0.5 = disadvantages: low answer ratio, superficial questionnaire, completion with omissions 2x0.5 = spoken interview by telephone benefits: quick, cheap, deep, thorough, accurate 2x0.5 = disadvantages: representation is not ensured, fixed in time, reliability can be secured with random tests, the interviewer influences the answerer, the opinion of non-assertive people is not represented 2x0.5 = Other correct wordings are acceptable. Question 7 (12 points) a) A plant of our company produced 2,000 pieces of products in March 2006. 1,200,000 HUF worth of materials were used during production. The wage cost was 600,000 HUF, and wage contributions were calculated based on this. Choose from the following % values for wage contributions: 1%, 3%, 12.5%, 29% Operation costs were 600,000 HUF, 200,000 HUF of which were accounted for products. 6 x 0.5 = 3 points Measurement unit of production cost: HUF/piece b) evaluating self-produced stocks profitability of cost beare analyse time-based change, area comparison, decision preparation 3xs=3 points írásbeli vizsga 0631 3 / 6 2006. október 24.
Other correct solutions are acceptable, too. c).accounting policy Product costing regulation 2 x 0.5 = s d) Net wages to be paid for workers (in thousand HUF): 600 600 x 0,13,5-150 1+2+s = 4 points Part 2 (50 points) Question 1 (10 points) Choosing an outgoing cash voucher Place of stamp: Vasút Bt. Date: 10 February 2006 2 0.5 = Cash office should pay to Tamás Nagy 151,500 HUF that is one hundred and fifty-one thousand five hundred HUF 2 x 0.5 = Text: forward by post to Levente Lehel Sum: 151,500 2 x 0.5 = Issuer: Klára Kemenes Cashier: Klára Kemenes 0.5 point Remitter: Etelka Nemes 0.5 point Receiver of sum: Tamás Nagy, ID Number: 2540701883 2 x 0.5 = Choosing and filling in a domestic postal order Dispatch note Sum: 151,500 HUF, that is: one hundred and fifty-one thousand five hundred 2 x 0.5 = Addressee: Levente Lehel, Orosháza, Gyopárosi sétány 22. 5900 Order slip Sum: 151,500 HUF Sender: Vasút Bt. 1075 Budapest VII. Dob utca 23. I/4. Postal order Sum: 151,500 HUF that is: one hundred and fifty-one thousand five hundred 2 x 0.5 = Addressee: Levente Lehel Orosháza Gyopárosi sétány 22. 5900 If the wrong slip is chosen, no points are to be awarded. Partial points can be given in case of small and not significant mistakes. Question 2 (10 points) a) Trading profit (thousand HUF): 6,230 +(460-320 )-205-4,350 =1,815 HUF 1+1+1+1 = 4 points b) Financial profit (thousand HUF): 1,240 +750-670 =1,320 HUF 3 x 0.5points = 1.5 points c) Actual tax (thousand HUF) : 560 HUF Profit before taxation (thousand HUF): 560 /0.16 =3,500 HUF 1+1 = 2 points d).. yes.. (Extraordinary profit (thousand HUF): 3,500 -(1,815 +1,320 ) = 365 HUF Not to be calculated) e) Balance sheet profit/loss (thousand HUF): 3,500-560 -1,500 = 1,440 HUF 1.5 points írásbeli vizsga 0631 4 / 6 2006. október 24.
Question 3 (5 points) The change of sales turnover from 2004 to 2005 (3,600x580+5,300x540)/(4,000x550+5,000x560) = 4,950,000/5,000,000 = 0.99 99% 1+1points The change of sales turnover without changing the sales prices (3,600x550+5,300x560)/(4,000x550+5,000x560) = 4,948,000/5,000,000 = 0.9896 98.96% 2+1points Question 4 (10 points ) a) Change of headcount Years Average number of employees according to age 21 30 31 40 41 50 51 60 Over 61 Total years years years years 2001 26 47 33 25 5 136 2002 32 47 39 23 4 145 2003 33 50 42 20 3 148 2004 29 48 41 18 2 138 2005 35 47 39 22 1 144 for Total column Table created:. Grouping b) Change of number of employees Years Change (in %) Compared to 2001 Compared to the previous year 2001 100,00-2002 106,6 106,6 2003 108,8 102,1 2004 101,5 93,2 2005 105,9 104,4 Calculation of indicators (for 2002-2005) Table editing: headings for columns, measurement units 8 x 0.5 = 4 points 1 + 1 = 2 points c) The average headcount of 2004 exceeds the headcount in 2001 by 1.5%, and it is 0.932 times higher than the headcount in 2003. Other correct wordings are acceptable. 0.5+0.5 = írásbeli vizsga 0631 5 / 6 2006. október 24.
Question 5 (15 points) Log,.. Item Text T inv K inv T amount K amount 1. Wage cost and contributions 54 471 9,000,000 9,000,000 56 47/46 2,610,000 2,610,000 Deducted contributions 471 47/46 1,125,000 1,125,000 Deducted personal income 471 462 2,760,000 2,760,000 tax 2. Wage payment 471 384 5,115,000 5,115,000 3. Materials purchasing 21 454 6,400,000 7,680,000 466 1,280,000 4. Investment in machines 161 455 20,000,000 24,000,000 466,,,4,000,000 5. Settlement from credit 455 444 24,000,000 24,000,000 6. Activation 131 161 20,000,000 20,000,000 7. Deduction for depreciation 57 139,,,2,000,000 2,000,000 8. Materials input 51 21 1,200,000 1,200,000 9. Sales 311 91 15,000,000 12,500,000 467 2,500,000 581 25 10,000,000 10,000,000 13 points 471. Income settlement / Payroll (47/46) 1,125,000 (54) 9,000,000 (462) 2,760,000 (384) 5,115,000 E: 0 4 x 0.5 = 2 points írásbeli vizsga 0631 6 / 6 2006. október 24.