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：

　　在絕大多數西方公司中，員工費用是企業經營中的最大項支出。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、養老基金、醫療保險等，還要支付辦公場地、家具、辦公用品的費用等。另外還要保障其他福利（帶薪假期、病假等）