Keeping adequate records is required by the IRS for employee business expenses, deductible travel and entertainment expenses, and charitable gifts and travel.

保留适当的记录是联邦税务局要求的，为了雇员商业费用，可抵减的旅行和娱乐费用和慈善的礼物和旅行。

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In most Western businesses, employee expenses are the single largest cost of doing business.

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。

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However, business is affected by supply and demand factors, the business management team, revenue, depreciation, taxes, loan interest, employee expenses, etc.

但是企业受供需关系影响，企业管理层、收入、折旧、税务、贷款利率、雇员费用等。

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The IRS asserted that the payments should be reclassified from employee business expenses to compensation.

FORBES: Representation Before the IRS

The payments were made, and however characterized as reimbursement of employee business expenses or compensation they were allowable business expense deductions.

FORBES: Representation Before the IRS

Also, those subject to the dreaded Alternative Minimum Tax should bear in mind that most deductions--like those for employee business expenses--are disallowed.

FORBES: Most Overlooked Deductions