The quiz show

In case of rush order and products have to be delivered to the customer via airfreight, which E6 lines will be impacted?

• L6 Discount

• L11 Transportation

• L13 Processing cost

• All of the above

In 2021, 100 RMB of sales equals 10 EUR. In 2022, 100 RMB equals 20 EUR, what will be the impact on OSG calculation?

• Higher by 100%, cause same amt of sales in RMB is worth more in Euro term

• Lower by 50% since customers need more EUR to buy same quantity of products

• Neutral cause sales in 2022 will be translated using prior year FX

• Neutral cause OSG is calculated in RMC (Local Currency)

Which of the below will result in favorable impact towards CNWC?

• Payment of customers receivable

• Default on Accounts Payable

• Postpone import customs clearance till delivery date, save warehouse cost

• Encourage customers to purchase from Henkel on consignment basis

Which of the below statement is correct, considering yourself as a sales person?

• I am authorised to decide how much discount to give to customers

• Try to provide accurate sales forecast, level of production to avoid shortage

• Collection is purely a Finance tasks, my job is to sell, sell and sell

• Bank Acceptance Draft must be accepted cause it's same as receiving cash

What does GP1 Margin of 40% mean?

• For every 100Eur sales made, 40Eur goes to shareholders

• 100Eur Costs of Goods is sold for 140Eur

• 60Eur Costs of Goods is sold for 100Eur

• Customer only pays 40% of the invoice amount

How many type of VAT rate?

• 1

• 2

• 3

• 4

What is the penalty for using illegal invoices?

• Individual has no penalty

• For individual subject to a fine from VND 50M to 1B

• For Henkel, expense of those invoice will be excluded out of operation expenses and subjected to 20% CIT

• Both B & C