Page 187 - Niên giám 2021

- Salaries, bonuses and allowances and other incomes, including salaries,
wages, allowances and bonuses in salaries.

- Other incomes of employees as: gifts and tips from leaders.
Profit before tax of the enterprise is amount of gain in the year of the
enterprise from the production and business activities, financial activities and
other activities during the year before paying enterprise income tax. It is total
profit of the whole enterprise that means amount remained after taking gain
minus loss of all activities.
Profit rate per net turnover (return on sales) is the rate between total
profit before tax earned from production and business activities, financial
activities and other activities of the enterprise in the year and total net turnover
gained by selling products, goods, services and other income. The profit rate
per net turnover reflects how much profit generated by enterprise from its
revenue.
Profit rate per capital is the ratio comparing total profit before tax to
average production and business capital during the period, reflecting how much
profit gained by one unit of capital.
Average equipped fixed assets per one employee of the enterprise is
the ratio of total fixed assets on average in the period to total number of
employees on average in the period, reflecting how much fixed assets are
equipped for an employee.

Formula:

Average equipped fixed Average fixed assets in the period
asset per employee = Average employees in the period

Where:
Total fixed assets at the Total fixed assets at
Average fixed beginning of the period + the end of the period
assets in the =
period 2

Total number of Total number of
employees at the + employees at the end
Average beginning of the period of the period
employees =
in the period 2

183