Page 211 - môc lôc

progress, deposits, long-term deposits and other long-term financial
investment amount of the enterprise.

Net turnover of the enterprise is total income of the enterprise
gained by selling its products or services to outside after subtracting taxes
(special consumption tax, export tax, value added tax by method of direct
accounts payable) and other reductions (discounts, rebates on goods sold,
returned goods). Net turnover does not include: (1) Turnover from
financial activities; (2) Turnover from unusual 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 total amount of
income received by employees for their participation in the production and
business process of the enterprise, including:

- Wages, bonuses and other incomes, allowances having the nature of
wages. They includes: wages, salaries, allowances and salary bonuses;
allowances and other incomes of employees are accounted into costs and
product prices.

- Social insurance pays for wages: the social insurance agency pays
for employees of enterprises during the sick, maternity, labour accident
leave… according to current regulations.

- Other incomes excluded in production and business costs: Expenses
directly paid to employees but not accounted into production costs derived
from reward fund, welfare fund and profit of the enterprise’s owner or
from other sources.

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

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