英：

　　In most Western businesses， employee expenses are the single largest cost of doing business. Western salaries and benefits usually constitute at least 50% of a company‘s expenses. For each employee， the company pays base salary， makes contributions for pension plans， medical plans， etc.， and pays for office space， furniture， supplies， etc. In addition， they cover the cost of other benefits （paid vacations， sick days， etc.） with no productivity gained.

　　中：

　　在絕大多數(shù)西方公司中，員工費(fèi)用是企業(yè)經(jīng)營(yíng)中的最大項(xiàng)支出。西方的工資和福利通常至少要占公司支出的50%.公司為每位員工支付基本工資、養(yǎng)老基金、醫(yī)療保險(xiǎn)等，還要支付辦公場(chǎng)地、家具、辦公用品的費(fèi)用等。另外還要保障其他福利（帶薪假期、病假等）