沃尔玛（中国）储备人员工资费用分配方案(修订).doc

致 ：Each Finance Function Team 抄送 ：Rene Mang; Albert Law; Thomas Chui; Angela Koo; Brian Liao; James hu; Lisa Lizhiqun; Michelle Yang; Cynthia Wu 由 ：HO General Accounting Admin 日期 : 2006年8月01日 主题: Wal-Mart China Payroll Benefits Expenditures Allocation Proposal for Backup Resource (Revise) 沃尔玛（中国）储备人员工资费用分配方案(修订) Ref. No.0022 Background 背景 In 2003 Finance promulgated the backup resources’ expenditures allocation proposal. Based on the relative policy and operation management requirement, such as social insurance and associate residence, we update the proposal as follows: 2003年,财务部发布了储备人员培训期费用分配方案,基于各地现行的社会保险、员工户口关系等相关政策及营运部分区管理的要求，现对原方案予以更新： General Rules 总则 The backup resources in context include ET、FT、HT、IT and other people enrolled for operation backup purpose. 本文所述储备人员，包括ET、FT、HT、IT及人力资源部为此目的招聘的其他人员。expenditures of backup people should be booked into Ops admin cost centre of each legal, and next month allocated averagely among the opened S/C and Neighborhood stores of the region and legal entity that the backup people belong to (legal entity and relate to cost center please see attachment one). 定岗前，储备人员的可分配费用在发生的当月归集在所属法律实体的管理成本中心，次月平均分配于所属法律实体的该区域内的已开业的商店。（法律实体及对应的成本中心见附件一） Region is defined by A、B、C、D、E. The region that back up people belong to refer to the region/location where both parties signed employment contract. 各区域为现行按A、B、C、D、E划分的营运分区；储备人员所属区域指签署雇用合同所在地所属的区域。 Legal entity that back up people belong to is defined as entity that signed employment contract with backup people 储备人员所属法人指：与储备人员签署雇用合同的法律实体； All Sam’s club don’t need to be allocated. 所有山姆会员商店都不参予分配。 After final location is assigned (the final allocation is based upon the effective date of HR Action Form), all expenditures of backup people that occurred after the Effective date do not need to be allocated but should be charged to the store they assigned to, no matter they are on training or not. 对于已定岗的营运后备人