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Kereskedelem ismeretek angol nyelven középszint — írásbeli vizsga 1711 I. összetevő

EMBERI ERŐFORRÁSOK MINISZTÉRIUMA

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KERESKEDELEM ISMERETEK

ANGOL NYELVEN

KÖZÉPSZINTŰ ÍRÁSBELI VIZSGA

2017. május 17. 8:00

I.

Időtartam: 45 perc

Pótlapok száma Tisztázati Piszkozati

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Kereskedelem ismeretek angol nyelven középszint

1711 írásbeli vizsga, I. összetevő 2 / 12 2017. május 17.

Név: ........................................................... osztály:......

Important Information

The examination is composed of the following question types: I. Written (long-answer) questions

- Definitions: Your task is to accurately define basic concepts. - 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.

- 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!



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Questions designed to examine the examinee’s knowledge of and ability to complete,

manage business documents, conduct business correspondence and handle documents

Written (long-answer) questions Total: 10 points

1. Use of office equipment

Document management 5 points

1.1. Multiple choice questions

Select and underline the correct answer. No points are awarded in case of multiple solutions or

unclear marking.

Out of the below listed activities, which one does not belong in the category of incoming

document management?

time-stamping the document

receiving the document

posting the document

opening the parcel

The mailman delivered the letters listed below. Select the ones that do not need to be logged.

invitation to a presentation

request for a quote letter

a customer complaint letter

response to a request for a quote letter

1.2. Decide and mark whether the following statement is true or false. Correct marking is worth

1 point, while correct explanation is worth 2 points. Merely providing an answer without

explanation may not be awarded any points.

The log book is used as long as there are empty lines in it.

The statement is: True - False

Explanation:



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2. Technique, content, process of business correspondence 3 points

2.1. Complete the text by writing the missing terms on the dotted lines.

The ………………………… serves the purpose of identifying the letter, it is a means to

registering the consignment.

The introductory paragraph of a letter usually contains a …………………… to a previous event.

2.2. Select which of the following qualify as letters used for the preparation of contracts.

delivery notification

notification of hindrance

quality complaint

offer

3. Completion of the business document 2 points

Select and underline the correct answer.

a. The inventory ticket is

- a sequentially numbered business document containing the name, quantity, and unit

price of goods.

- the business document that contains a business-level summary of the data of the

goods in the inventory.

- a business document that suppliers attach to the goods shipped to facilitate the

inventory process.

b. The following is featured on the inventory entry sheet:

- stock value according to the books.

- signature of the persons conducting the inventory process and that of persons

responsible for inventory entries.

- VAT rate applicable to the goods.



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Business administration questions Total: 15 points 4. Technique, content, process of business correspondence 2 points

Write the name of the type of business letter on the dotted line.

Excerpts from a business letter Type of business letter

With reference to our telephone conversation, we hereby order 50 units of children’s blankets, type B 968 at a gross unit price of HUF 2800/unit. Please provide us with your delivery conditions.

This is to remind you that Invoice No. A589C30 due on 30 April 2017, totalling HUF 486 000 has not been paid yet. In the interest of avoiding any inconveniences, please transfer the consideration of the invoice to our current account.

5. Completion of the business document 13 points

5.1. Transfer order 8 points

You are one of the owners of Sarki Fűszerbolt Bt. Data for the company are as follows: Account-holding bank: CIB Bank Zrt., 1027 Budapest, Medve u. 4−14 Bank account number: 12345678-87654321-00000000

You will settle invoice No. B 600427 of one of your suppliers today (date of your examination). Supplier data: Company name: Nagyi kenyere pékség (Granny’s Bread Bakery) Account-holding bank: OTP Bank NyRt. Bank account number: 78965432-12356789-00000000 Amount payable: HUF 456 780.



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Question: Complete the following transfer order. Indicate the invoice number in the comments section.

5.2. Receipt 5 points

Sole proprietor, József Kiss (address: 7700 Mohács, Szerencsi út 186. tax ID number:

13410955-2-44) purchased a T-shirt at shop of Divat Butik Kft (address:7700 Mohács,

Kossuth u. 263. tax ID number: 52402415-2-02) on 4 May 2017. The net price of the T-shirt

is HUF 2500, while the gross sales price of the T-shirt was HUF 3175.

The customer was served in the store by Péter Nagy. The customer did not ask for an invoice

on the T-shirt, as he wanted to buy it for his daughter as a present. He readily provides his

detailed when asked to do so by the store clerk.

There is a power outage, therefore, Péter Nagy provides the customer with a hand-written

receipt. The receipt was completed as follows:



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Please review the completed business document, and select one of the options listed below.

a.) Was the store clerk correct to provide the customer with a receipt? Underline the correct

answer.

In this case yes, as the customer indicated the he did not want an invoice.

The clerk did not act correctly, as cash invoice needs to be completed each time a

product is sold.

b.) Was the store clerk correct to provide the customer with a hand-written receipt? Underline

the correct answer.

Yes, a hand-written receipt must be completed, if there is a power outage.

The store clerk did not act correctly, as sales must be suspended while the cash register

is non-operational.

c.) Did the store clerk correctly complete the company name, company address, and tax

identification part of the document? Underline the correct answer.

Yes.

No.

Correct text:

d.) Did the store clerk correctly indicate the amount payable?

Yes.

No.

The correct amount is as follows:



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e.) Are the date and signature correct on the receipt?

Yes.

No.

The correct date and signature is as follows:

…………………………………………………………………………………………

…………………………………………………………………………………………



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Question number

Points Maximum Scored Maximum Scored

PART I Questions related to filling out business documents, business correspondence and document management

1. 5

25 2. 3 3. 2 4. 2 5. 13

Points scored in Part I 25

Date Correcting teacher

__________________________________________________________________________

pontszáma egész számra kerekítve

elért programba

beírt I. Bizonylatkitöltés, üzleti levelezés és iratkezelés

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.

Kereskedelem ismeretek angol nyelven középszint — írásbeli vizsga 1711 II. összetevő

EMBERI ERŐFORRÁSOK MINISZTÉRIUMA

Név: ........................................................... osztály:......

KERESKEDELEM ISMERETEK

ANGOL NYELVEN

KÖZÉPSZINTŰ ÍRÁSBELI VIZSGA

2017. május 17. 8:00

II.

Időtartam: 135 perc

Pótlapok száma Tisztázati Piszkozati

ÉR

ET

TS

ÉG

I V

IZ

SG

A •

20

17

. m

áju

s 1

7.


1711 írásbeli vizsga, II. összetevő 2 / 16 2017. május 17.

Név: ........................................................... osztály:......

Important Information

The examination is composed of the following question types:

I. Written (long-answer) questions

- Definitions: Your task is to accurately define basic concepts.

- 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.

- 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!



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Questions designed to measure the examinee’s knowledge, ability to plan and analyse trade and business activities

I. Written (long-answer) questions Total: 30 points

1. Multiple choice questions 4 points

Underline the correct answer. There is only one correct answer to each question. The solution

cannot be awarded any points if more than one answer is underlined.

1.1. In commerce, the term suppliers refers to

a. the entities that take goods to retail outlets.

b. the entities from which retail enterprises purchase goods.

c. the entities that take the goods to the consumers.

d. unskilled warehouse workers.

1.2. When calculating the profit margin, the price margin can be correlated with the

a. net sales price.

b. gross sales price.

c. gross purchase price.

d. gross invoiced price.

1.3. Personal income tax

a. is a linear tax type.

b. is a bracketed tax.

c. is a bracketed progressive tax.

d. is an indirect tax type.

1.4. Dividend may be paid from:

a. profit after taxes.

b. profit before taxes.

c. balance sheet profit.

d. Dividends may not be paid from profits.



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2. Definitions 6 points

Provide a brief, concise definition for the following terms.

Contract:

Non-marketable stock:

Cost management:

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.)

3.1.Purchase price and list price are synonymous terms. ……

Explanation:

3.2. COGS is not a cost type. ……

Explanation:

3.3. An increase in labour cost percentage is proof of more efficient payroll management.

……

Explanation:



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4. Pairing up 5 points

Decide what the content of the below indicators is. Pair the definitions marked by numbers

with the concepts marked by letters, and then complete the table with the most appropriate

letters. (Attention: every definition is linked to only one corresponding concept.)

Definitions:

4.1. The ratio of the data from the planned period compared to the data from the base period.

4.2. The ratio of the gross margin to trade sales revenue.

4.3. Quotient of changes in stock percentage to changes in sales revenue percentage.

4.4. Ratio of total cost to sales revenue.

4.5. Ratio of sales revenue to average stock.

Terms:

A. Price margin level

B. Stock intensity

C. Target ratio

D. Turnover rate

E. Cost-to-revenue ratio

F. Plan delivery ratio

4.1. 4.2. 4.3. 4.4. 4.5.

5. Complete the text 6 points

Complete the following text using terms used in the field of inventory.

……………… is an activity designed to measure stocks by way of measuring and counting

goods. The amount calculated as a result is referred to as ……………… stock value. The

amount calculated from the data in the accounting records is referred to as the ………………

A part of any eventual losses are covered by ………………, but if the raw loss is

……………… than that, a payable loss is created, which will have to paid by the

………………



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II. Calculation questions Total: 45 points

1. Price calculation, profitability 13 points

A retail company selling technical products received a favourable procurement opportunity for

a smartphone model in September 2016 from one of its vendors.

The gross purchase price of the product was HUF 152 400 per unit if the order quantity was at

least 150 units.

The shipment was received at the beginning of November. The company generated the

consumer price by applying a price margin of HUF 15 000. The company sold 120 units at this

price until the beginning of December. At this time, the price was reduced by 5% and the

company sold the remaining quantity by the end of December.

VAT rate: 27%

Question:

a) Calculate the net purchase price, original and reduced net sales price and consumer price

of the product. (Rounding precision: whole HUF)

Calculation:

b) Calculate the price margin content of the reduced price, and the size of the profit margins

as a % of the purchase price. (Rounding precision: whole HUF, % to one decimal place)

Calculation:



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c) Calculate the total turnover of the product, the sales revenue, COGS, and the gross margin.

(Rounding precision: whole HUF)

Calculation:

d) Calculate the profit generated on the sales of the product, if the costs related to the

marketing of the product amounted to HUF 850 000.

Calculation:



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2. Inventory management 13 points

The 2016 actual and 2017 planned figures of a retail company are as follows:

Year 2016: average inventory at consumer price: HUF 37 850 thousand; turnover: HUF

529 900 thousand; value of closing inventory at consumer price: HUF 38 200 thousand.

Year 2017: the company plans to increase turnover by 4.5%; with the value of the closing

inventory being HUF 500 thousand more than the value of the opening inventory.

Question:

a) Calculate planned turnover for 2017, the company's planned closing inventory and planned

average inventory. (Rounding precision: HUF thousand)

Calculation:

b) Calculate the turnover rate in days for both years, and the planned % change in the turnover

rate. (Rounding precision: day to one decimal place, % to one decimal place)

Calculation:

c) Calculate the average inventory target ratio, and the stock intensity indicator. (Rounding

precision: % to one decimal place, two decimal places for stock intensity)

Calculation:



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d) Calculate the value of purchasing planned for 2017. (Rounding precision: HUF thousand)

Calculation:

e) Evaluate the company's planned inventory management. In your analysis, please elaborate

on the direction and extent of the planned changes in inventory turnover rate, provide an

interpretation of stock intensity, and whether or not inventory management would become

more efficient as a result.

Evaluation:



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3. Profit and loss statement 12 points

The following is the 2016 profit and loss statement of a trade company.

HUF thousand

Net sales revenue 866 200

Other revenues

Capitalised value of self-output -

Material-type expenditure

Personnel costs

Depreciation 4 200

Other expenditure

OPERATING (BUSINESS) PROFIT

Income from financial transactions

Expenses of financial transactions

PROFIT ON FINANCIAL TRANSACTIONS

Profit before taxes

Tax liability

PROFIT AFTER TAXES

Additional information:

COGS was HUF 611 500 thousand, which accounted for 85% of material type

expenditures

The total amount of gross wages came to HUF 35 200 thousand; total public due

liabilities accounted for 28.5% of gross wages; while other personnel costs were

HUF 6 300 thousand

Local taxes paid: HUF 1 200 thousand

Default interest received: HUF 420 thousand



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Interest paid on loans: HUF 155 thousand

Profit on stocks sold: HUF 7 600 thousand

Dividends received: HUF 2 700 thousand

Sum of items increasing the tax base: HUF 1 800 thousand

Sum of items reducing the tax base: HUF 2 500 thousand

No tax benefits were used

Corporate tax rate: 10 %

Question: Based on the information provided, compile the profit and loss statement of the trade

company prepared using the 2016 total cost method. Complete the appropriate fields of the

table with your results. (Rounding precision: HUF thousand)

Calculation:



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4. Headcount- and payroll management 7 points

A company engaged in food product sales operates two stores. The 2016 figures of the stores

are as follows:

Name Unit of measurement Store no. 1 Store no. 2

Sales revenue HUF thousand 83 000 231 000

Average headcount Persons 3

Wages HUF thousand 12 012

Productivity HUF

thousand/person/year 33 000

Average wage HUF

thousand/person/year1 600

Labour cost percentage % 5.2

Question:

a) Calculate the data missing from the table. (Rounding precision: HUF thousand, % to one

decimal place)

Calculation:

b) Compare the economic management of the two stores.



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Question number

Points Maximum Scored Maximum Scored

I. Filling out business documents, business correspondence and document management

25

II. Trade and business activities

Written (long-answer) questions

1. 4

30

2. 6 3. 9 4. 5 5. 6

Calculation questions, editing and preparation of tables and graphs

1. 13

45

2. 13 3. 12

4. 7

Points scored in written examination 100

Date Correcting teacher

__________________________________________________________________________

pontszáma egész számra kerekítve

elért programba

beírt I. Bizonylatkitöltés, üzleti levelezés és iratkezelés II. Áruforgalom, üzleti tevékenység

dátum dátum

javító tanár jegyző

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