喜马拉雅航空公吉隆坡航线总代理访谈纪要-Part2

Interview List with general agent of Himalaya airlines Kuala

Lumpur route-Part2
I. 说明 Description：
1、 喜马拉雅航空公司聘请的信永中和会计师事务所正在对本公司财务报表进行审计，根据
中国注册会计师审计准则的要求，我们需要获取关于收入和成本更多的信息，以满足出具审
计报告的要求。
The accounting firm ShineWing CPAs hired by Himalaya airlines is now working an audit on the
company's financial statements. According to the requirements of China Certified Public
Accountants Auditing Standards, we need to obtain more information about revenue and cost to
meet the requirements of issuing audit reports.
2、 基于上述原因，我们需要访谈贵公司已获取相关信息，同时我们附上喜马拉雅航空关于
此次访谈的授权书，更多信息见授权书文本。
Thus, we need to interview your company to obtain relevant information mentioned above, and the
authorization letter of Himalaya airlines for this interview is in the attachment, please find it for
your reference.

II.基本信息 The basic information：

访谈时间 Interview time: 2019/4/9 10:30 am
访谈地点 Location: Country manager’s office in Wisa Paradise,63. Jlan Ampang, 50450 Kula
Lumpur, Malaysia
被访谈人员 Interviewee： Umesh V.S.
被访谈人员职位 Position: Accounts Executive of Carnival Travel Sdn. Bhd,
参与访谈人员 Interviewer: 张冰思 Bingsi Zhang ShineWing CPAs
张力 Li Zhang Tibet Airlines

III.访谈情况汇总 Interview question List：

Top1: 合作关系 Overall introduction about cooperation relationship with Himalaya

1. 跟喜航的合作是什么时候开始的，为喜航这条航线总代这方做了哪些工作，安排了多少

人？

When you start to cooperate with Himalaya? What kinds of works have you prepared for Himalaya

for this line, how many staff works for it?

GSA helped Himalaya to prepare for starting in 2016, and Himalaya started its operation in 2017.

4 staff hired by GSA works for Himalaya.

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2. 如何评价与喜航的合作关系，该航线的收益情况。

What is your comment on the cooperation relationship with Himalaya? What is the total profit earn

by Himalaya for this line?

Answer:

The total profit was good before stopping line.

Top2: Over-riding commission

3. 向喜航收取的代理费有哪些，双方是怎么商定的比如机票收入代理费、航食代理费（索

取原始合同）

What is included in the over-riding commission required by you? How is it negotiated (such as air

ticket revenue agency fee, air food agency fee, etc.)? what is the rate for over-riding commission?

Could you provide the original contract if available?

Answer:

1) The commission was negotiated by oral, no contract signed with Himalaya.

2) The rate for regular commission is 3%, and for supplementary commission is 5%.

Top3: Bank account

4. 无法在当地开立喜航账户的原因。是不是大部分航空公司都没有开立自己的账户。

Why Himalaya did not open its bank account in Kuala Lumpur before, did most of other airlines

not open its own bank accounts here?

Answer:

1) The procedure to open a bank account for a foreign company is very complicated, it needs to

take 1 or 2 months to apply for opening a bank account. ..

2) Most of other airlines have its own bank accounts as it has registered a company in Malaysia.

5. 代理商是否为喜航单独开立账户，请简要叙述总代理对该账户下的资金往来的管理流程

Did you open an independent bank account for Himalaya? How do you manage funds in the account?

Answer:

1) No independent bank account for Himalaya, as the transactions of Himalaya just takes up a

small percentage of total transactions with all airlines, and it is not convenient for GSA’s
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 General Manager to sign payment authorization documents.

2) GSA has a separate excel to record transaction of Himalaya separately.

Top3: Fees paid on behalf of Himalaya

6. 代理商代喜航支付的当地费用有哪些（机场、地服、餐食费用、空勤人员住宿等），是否

有喜航单独的授权协议、需要哪些人员的授权以及授权支付的流程，并提供授权协议文

本。
（特别是，哪些人可以授权代理商支付款项及流程；出现有异议事项时的解决流程）

What kinds of fees you paid on behalf of Himalaya? (such as airport departure and landing fees,

ground service, catering service, flight crew accommodation, etc ) Does it have an independent

authorization agreement?(if yes, provide the original documents to us) Could you please give

us a brief description about the payment procedure?(especially, who is able to authorize you to

make payments, and how will you solve the problem if there is an objection about payments?)

Answer:

1) The local fees are including Airport departure and landing fee, ground service, catering service,

and flight crew accommodation

2) No formal authorization document regarding the payment.

3) The payment procedure is,

① Suppliers send invoices to Country Manager (Sunil Dahal) via email

② Country Manager checks the corrections of each payment application, then forwards email to

Umesh V.S. and signs on invoice

③ Umesh asks GSA’s general manager to approve the payment

④ GSA’s general manager signs on the payment voucher

⑤ The payment is paid from the bank.

7. 代理商是否代喜航支付其他第三方费用(比如 Travel Sky，Amadus 等系统使用费)，是否

有单独授权协议，并请简要描述授权、支付流程。
（特别是，哪些人可以授权代理商支付

款项以及流程）

Did you pay the third-party fees such as software fees for Travel Sky and Amadus on behalf of

Himalaya? Does it have an independent authorization agreement? Could you please give us a brief

description about the payment procedure? (especially, who is able to authorize you to make
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payments, and how will you solve the problem if there is an objection about payments?)

Answer:

Yes, the third-party fees paid by GSA on behalf of Himalaya are software fees for Travel Sky and

Amadus.

No authorization document for these third-party fees.

The payment procedure is the same as described in question 6.

8. 代理商收到喜航付款授权后在多少个工作日内执行付款，付款的原始凭证（银行回单，
供应商收据、发票等）如何发送给喜航用于财务记账。
How many working days does it usually take to make the payments after you received payment
authorization from Himalaya? How do you deliver the vouchers (bank receipts, supplier receipts,
invoices, etc.)
Answer:
1) The payment usually is paid within 5 working days after being approved by Country manager
and general manager of GSA.
2) The payment original vouchers and documents were bought back to the head office by internal
auditors of Himalaya every 2 months, and right now, they send the copy via email to the head
office.

9. 喜航工作人员到当地出差所产生的差旅费为什么是由总代代为支付，总代支付此类费用

需要谁的授权？国家经理是否有权利授权总代支付此类款项。
Why travel fees of Himalaya’s staff are paid by you? Who has to authorize for this payment? Does
the country manager have the right to authorize this payment?
Answer:
Umesh does not know the details of this transportation fees. The transportation fees are authorized
by Country manager.
The payment procedure is the same as described in question 6.

10. 当地国家经理的工资是否由总代支付，是否是国家经理工资由国家经理自己授权支付自

己的工资？
Is the salary of country manager paid by you, if yes, who authorize this payment, Dose the payment
is authorize by the country manager himself?
Answer:
Only the allowance of country manager is paid by GSA, but the salary is paid by the head office.
The head office sends the email to confirm the amount paid to country manager and then country
manager approves this payment and forward the email to Umesh, then asking GSA’S general

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manager to sign, and then making the payment to country manager.
Top4: Others

11. 目前，代理商是否与喜航产生过任何形式的纠纷。

Do you have disputes with Himalaya so far?

Answer: No.

12. 了解当地总代对其他航空公司的操作模式。

Do you have the same working procedure for other airlines?

Answer: The payment procedure is the same for other airlines.

13. 目前该航线已经停飞，与总代之间的结算工作是否结束。

As we know that this route was closed right now, was the settlement between you and Himalaya

completed?

Answer: All the payments or receivables were settled.

请仔细阅读以上访谈纪要内容，若无异议，请在下方签名。
Please read the interview summary carefully. If you have no objection, please sign your name
below.

签名 signature： 职务 position：

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