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100+ Free BY Abitur WuR eA Practice Questions

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2026 Statistics

Key Facts: BY Abitur WuR eA Exam

270 minutes

eA Wirtschaft und Recht working time (BayGSO Anlage 8; ISB Übersicht)

BayGSO Anlage 8 Nr. 11; ISB IlluPA Wirtschaft und Recht Übersicht

4 offered / 2 completed

Task choice in the written eA exam; 60 Bewertungseinheiten per task (120 BE total) from different Gegenstandsbereiche

ISB Erläuterungen zur schriftlichen Abiturprüfung Wirtschaft und Recht; BayGSO Anlage 8

210 minutes (gA)

Reference working time for grundlegendes Anforderungsniveau (2 offered / 1 completed, 100 BE integrated)

BayGSO Anlage 8 Nr. 11; ISB Übersicht

13.05.2026

2026 exam date for 'alle weiteren Abiturprüfungsfächer – erhöhtes Anforderungsniveau', including Wirtschaft und Recht eA

KM Bayern, Abiturprüfung 2026 Terminplan

Merkhilfe + StGB

eA-only Hilfsmittel alongside uncommented BGB/GG/BV, calculator and German dictionary

ISB Erläuterungen / Illustrierende Prüfungsaufgaben Wirtschaft und Recht

300 / 900

Minimum Gesamtqualifikation for the Allgemeine Hochschulreife (coursework up to 600, exam block up to 300)

KM Bayern, Abiturprüfung 2026

100

Original English MCQ study items in this bank (not official format)

OpenExamPrep

BY Abitur Wirtschaft und Recht eA is a constructed-response Leistungsfach written exam (4 tasks offered, 2 completed from different Gegenstandsbereiche, 60 BE each / 120 BE, 270 min; 2026 date: 13.05.2026)—not MCQ. Topics per LehrplanPLUS Q-phase eA: Bilanzanalyse/strategy tools, macro goals/growth/employment/social security, money/trade, private and criminal law method. This free English MCQ bank is a study adaptation only.

Sample BY Abitur WuR eA Practice Questions

Try these sample questions to test your BY Abitur WuR eA exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1A Bavarian Maschinenbau GmbH states that its primary Ziel is to raise Eigenkapitalrentabilität from 8% to 12% within two years. Which category of Unternehmensziele does this belong to?
A.Ökonomische Ziele (economic objectives) such as profitability, liquidity and growth
B.Ökologische Ziele, because higher returns finance greener plant
C.Soziale Ziele, because employees share in higher profits
D.Ethische Ziele, because profitability proves fair conduct
Explanation: LehrplanPLUS WR12 eA distinguishes ökonomische, ökologische, soziale and ethische Unternehmensziele. Eigenkapitalrentabilität is a classic profitability (ökonomisches) Ziel. Side effects on ecology or employees do not reclassify the target itself.
2Which group is an interne Interessengruppe (internal stakeholder) of a GmbH?
A.A Lieferant supplying raw materials
B.The company's Geschäftsführung (management)
C.A customer association boycotting the brand
D.The local Gewerbeaufsichtsbehörde
Explanation: Internal stakeholders act from inside the organisation: Eigentümer, management and employees. Geschäftsführung belongs to this set. Suppliers, customers, NGOs and authorities are externe Interessengruppen.
3Which of the following is a Managementfunktion as named in LehrplanPLUS WR12 eA?
A.Porter's Kostenführerschaft alone
B.Planung, Entscheidung, Aufgabenübertragung and Kontrolle
C.Only Jahresabschluss preparation
D.Only Tarifverhandlungen with unions
Explanation: WR12 eA lists Managementfunktionen: Planung, Entscheidung, Aufgabenübertragung and Kontrolle. Porter strategies and accounting are related tools, not the management-function set itself.
4In a Break-even-Analyse with linear costs and revenue, Deckungsbeitrag je Stück equals:
A.Preis − variable Stückkosten
B.Preis − Fixkosten je Stück
C.Variable Stückkosten − Fixkosten
D.Umsatz − Gesamtkosten
Explanation: Deckungsbeitrag (contribution margin) per unit = selling price minus variable unit cost. It shows how much each unit contributes to covering Fixkosten and then to Gewinn.
5The kurzfristige Preisuntergrenze in cost accounting typically equals:
A.Full absorption cost including profit markup
B.Variable Stückkosten (variable unit costs)
C.Fixkosten divided by capacity
D.Historical Anschaffungskosten of the plant
Explanation: Kurzfristige Preisuntergrenze = variable Stückkosten: any price above kv still contributes to covering Fixkosten. The langfristige Preisuntergrenze must also cover fixed costs per unit at planned volume.
6Which Beschaffungsart aims to minimise inventory by delivering materials exactly when needed in production?
A.Vorratsbeschaffung
B.Just-in-time-Beschaffung
C.Einzelbeschaffung only after every customer order regardless of lead time
D.Spekulative Hortung of raw materials
Explanation: Just-in-time-Beschaffung synchronises deliveries with production to cut Bestände and Kapitalbindung. Vorratsbeschaffung builds stock; speculative hoarding is the opposite logic.
7In Porter's generic Wettbewerbsstrategien, Kostenführerschaft means:
A.Offering the most differentiated luxury features regardless of cost
B.Seeking a cost advantage that allows lower prices or higher margins than rivals
C.Focusing only on a niche without regard to cost or differentiation
D.Maximising advertising spend as the sole success factor
Explanation: Porter distinguishes Kostenführerschaft, Differenzierung and Fokus. Cost leadership seeks structural cost advantage across a broad market—not luxury differentiation or ad spend alone.
8The Magisches Viereck of German Stabilitätspolitik includes which four goals?
A.Price stability, high employment, steady growth, and außenwirtschaftliches Gleichgewicht
B.Only inflation control and budget surplus
C.Maximum exports, zero imports, fixed exchange rates, and gold convertibility
D.Privatisation, deregulation, tax cuts, and balanced trade only
Explanation: §1 Stabilitätsgesetz names Preisniveaustabilität, hoher Beschäftigungsstand, stetiges und angemessenes Wirtschaftswachstum and außenwirtschaftliches Gleichgewicht—the Magisches Viereck.
9If the Verbraucherpreisindex (VPI) rises from 100 to 104 within a year, the Inflationsrate is approximately:
A.4%
B.0.4%
C.104%
D.96%
Explanation: Inflationsrate ≈ (VPI_t − VPI_{t−1}) / VPI_{t−1} × 100% = (104 − 100) / 100 × 100% = 4%.
10The primary mandate of the Europäische Zentralbank (EZB) is:
A.Maximising EU employment at any inflation rate
B.Gewährleistung der Preisstabilität (price stability)
C.Financing national budget deficits directly
D.Setting Tariflöhne for the Eurozone
Explanation: Art. 127 AEUV / ESZB Statute: the primary objective is Preisstabilität. Supporting general economic policies is secondary and must not prejudice price stability. Direct monetary financing of deficits is prohibited; wages are set by Tarifpartner.

About the BY Abitur WuR eA Practice Questions

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