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：

　　在绝大多数西方公司中，员工费用是企业经营中的最大项支出。西方的工资和福利通常至少要占公司支出的50%。公司为每位员工支付基本工资、养老基金、医疗保险等，还要支付办公场地、家具、办公用品的费用等。另外还要保障其他福利（带薪假期、病假等）