középszint angol nyelven 0621 ÉRETTSÉGI VIZSGA 2007. 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
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 0621 2 / 7 2007. május 25.
b) The value added tax statement for the month of April goes as follows VAT payable HUF 1 127 000 VAT deductible HUF 1 469 700 + HUF 220 720 = 1 690 420 2 points VAT accountable HUF 563 420 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, 2004 4x1 = 4 pont írásbeli vizsga 0621 3 / 7 2007. május 25.
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 0621 4 / 7 2007. május 25.
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.: 12608792-05677554 Beneficiary: Kikelet Kereskedelmi Rt. Dabas Account no. : 11703458-01234321 Amount: HUF 10 142 520 Date: April 25, 2007 Signature: examinee s name Collection order: to collect the equivalent of the sale Presenter: Jószerencse Bt. Budapest Account no.: 12608792-05677554 Payer: Puskás és Kovács Kft. Zalaegerszeg Ságod Account no.: 11707038-04567899 Amount: HUF 6 762 000 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 0621 5 / 7 2007. május 25.
Question 2 (9 points) a) Amount Unit price (pc) Distribution (%) (HUF/pc) 300 15 510 360 18 500 500 25 515 400 20 520 440 22 530 Total: 2 000 Total: 100 Average price:. Distribution: 2000 = 100% 7x0.5 = 3.5 points Average price: 0.15 x 510 + 0.18 x 500 + 0.25 x 515 +0.2 x 520 + 0.22 x 530 = 515.85 HUF/pc 3 points Relative deviation: 22.44/515.85 = 0.0435, that is 4.35% b) The average of periodical procurement unit prices is 515.85 HUF/pc and the prices of individual procurements deviate by a value of 22.44 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. 000 48 Equity 000 41 Tangible assets 000 32 Registered capital 45 000 Financial assets 000 16 earnings Retained 000-5 000 Working capital 34 000 Balance sheet profit 000 1 000 Inventories 830 1.. Provisions 2 000 Receivables 3 120 Liabilities 39 000 Securities 8 180 liabilities Long term 000 8 Current assets 20 870...Short term liabilities* 31 000 Total: 000 82 Total: 82 000 b) Working capital/rlk: 34000/31000 = 1.0967 Receivables + Securities + Current assets/rlk: (3120+8180+20870)/31000 = 32170/31000 = 1.0377 Current assets/rlk: 20870/31000 = 0.6732 Any of the solutions listed here merits 2 points. írásbeli vizsga 0621 6 / 7 2007. május 25.
Question 4 (6 points) a) Amount of annual personal income tax: 270 thousand +2500 thousand x0.38 = HUF 1 220 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 311 91 4 080 000 3 400 000 467 680 000 1. Cost price of sales 581 251 2 450 000 2 450 000 2. Discount for the customer 91 311 340 000 408 000 Discount VAT 467 68 000 3. Customer pays 384 311 3 825 000 3 825 000 4. Procurement of material 21 454 2 400 000 2 880 000 VAT 466 480 000 5. Settling of debt from bank 454 384 1 440 000 1 440 000 account 5. Settling of debt with loan 454 451 1 440 000 1 440 000 6. Investment 161 455 21 000 000 25 200 000 VAT 466 4 200 000 7. Activation 131 161 21 000 000 21 000 000 8. Planned loss in value 57 139 430 000 430 000 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) 4 670 000 (454) 1 440 000 (451) 1 440 000 (21/466)) 2 880 000 (311) 3 825 000 (384) 1 440 000 E: 7 055 000 E: 0 455. Investment suppliers (161/466) 25 200 000 Outstanding debts 10x0.5 = 5 points írásbeli vizsga 0621 7 / 7 2007. május 25.