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What does it mean that legal holidays are divided into pre-holiday and post-holiday bookkeeping according to the number of holiday days?
Legal holidays are divided into pre-holiday and post-holiday bookkeeping according to the number of holiday days. Statutory holiday wages are divided into pre-holiday and post-holiday bookkeeping according to the number of holiday days.

Comprehensive salary for statutory holidays = daily salary for statutory holidays+overtime salary for statutory holidays.

The labor law stipulates that if workers are arranged to work on legal holidays, they will be paid no less than 300% of their wages. When calculating overtime pay on legal holidays, normal wages cannot offset overtime pay.