[经] federal insurance contribution act tax expense
lián bāng shè huì bǎo xiǎn shuì fèi yòng ㄌㄧㄢˊ ㄅㄤ ㄕㄜˋ ㄏㄨㄟˋ ㄅㄠˇ ㄒㄧㄢˇ ㄕㄨㄟˋ ㄈㄟˋ ㄩㄥˋ