Page 168 - niengiam2021
P. 168

activities  such  as:  clearance  sale,  sale  of  asset,  collection  of  money

          due  to  partner  violates  contract,  collection  of  bad  debt  that  was
          processed...

               Total income of employees in the enterprise is the sum of the
          amount received by employees for their participation in the production

          and business process of the enterprise, including:

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

               -  Other  incomes  of  employees  such  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.




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