Use accounting records to identify hours worked by part-time employees. This is applicable for companies that employ both full-time and part-time workers.  Multiply the total weekly hours by the number of weeks each part-time employee has worked. Example:  1 Part-time Employee worked 15 hours every week for 30 weeks:  1 x 15 x 30 = 450 hours 2 Part-time Employees worked 20 hours for 40 weeks each: 2 x 20 x 40 = 1600 hours   Add the results together to obtain their total hours.  Example: 450 + 1600 = 2,050 part-time hours A full-time employee is someone who works a maximum of 40 hours (30 hours minimum) every week for over 120 days every year.  Multiply the number of workers by 40 (8 hours a day x 5 days a week).  Example: 6 full time workers: 6 x 40 = 240 hours  Multiply the result by 52 (weeks in a year).  Example: 240 x 52 = 12,480 full-time hours This is the total number of hours worked by all the employees.  Example: 12,480 (full-time) + 1600 (part-time) = 14,080 total hours This will determine the FTE of the company for a particular period.  Holiday hours and other paid leave (sick leave, maternity/paternity leave, etc.) are already accounted for as part of the hours worked. So you don’t need to make any special calculations for these hours. Divide the total hours by 2,080. This number is a fixed number that is arrived at by the following equation: 8 hours a day x 5 days a week x 52 weeks a year. This final step will help you to calculate your yearly FTE. Example: 14,080 total hours ÷2080 = 6.769 FTEs  Divide the total hours by 173.33 to find the FTE per month.  Example: 4,000 hours for February ÷173.33 = 23.07 FTEs  Divide the total hours by 8 to obtain FTE per day.  Example: 80 daily hours ÷ 8 = 10 FTEs

How would you rephrase that briefly using Vietnamese?
Tìm số giờ làm việc của nhân viên bán thời gian. Tính số giờ làm việc của nhân viên toàn thời gian mỗi kỳ. Cộng tất cả giờ làm việc toàn thời gian với bán thời gian. Chia tổng số giờ làm việc cho số lượng giờ toàn thời gian.