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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 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.

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