How did my employees get fooled?

This is a widely spread joke on the Internet. But after a sour smile, I noticed that few people really care about how the work time was calculated.
So, smartProgramLadies and gentlemen, please peel off the onion and give the employee justice.

Employee: Boss, I 'd like to take a day off
Boss: You want to take a day off
Employee: Um
Boss: Ask the company for 365 days and 52 weeks in a year. You have two days each week for a total of 104 days, and there are still 261 days of work left, right?
Employee: Um
Boss: you do not work for 16 hours every day. Remove 174 days, and there are still 87 days left, right?
Employee: Um
Boss: you spend at least 30 minutes surfing the Internet every day. The total time is 23 days every year, right?
Employee: Dumb
Boss: 64 days left. It takes one hour for lunch every day and 46 days for lunch. Is there still 18 days?
Employee: speechless
Boss: you usually take two days of sick leave every year, so that you can only work for 16 days.
Employee: speechless
Boss: if you do not go to work for five holidays every year, you only work for 11 days.
Employee :..................
Boss: every year, the company gives you a generous 10-Day holiday, so you will work for one day.
Employee :......
Boss: You have to take the day off!
Employee :......