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B. 除外的项目 – 工作费用不包括以下费用：
1. 承包商工作人员和执行人员的薪资；
2. 在工作执行期间，受雇在除了工作现场的承包商办公室的其他办公室内工作的人员的薪资，除非符合以上8.A条的规定；
3. 与管理任何承包商利润分享，奖金，激励或培训项目有关的人事费用；
4. 承包人项目地点办公室以外的办公室内的任何日常开支和一般费用；
5. 工作设备和开支所用资金的利息；
6. 承包商，分包商，供应商，或直接或间接受雇于他们之一的人，或者行为由他们之一为承担责任的人 的疏忽或没有履行特定职责而导致的不符工作或缺陷工作的修正费用；
7. 因承包商在履行工作中的过失，项目主管政府机关判处的罚金和罚款；
8. 遣散费；
9. 慈善捐款；
10. 任何规定在合同文件内业主不用偿付的费用；
11. 任何没有明确规定在上述A段1至21款中事项的费用。
B. 业主购买的设备的转让 – 完成整个工作或适当的部分之后，除了承包商自己拥有的与工作有关的设备，承包商应当根据业主的选择，将所有材料，用品，设备，临时设施，手工工具和其他包含在工作费用当中在工作履行过程中没有消耗掉的设备移交给业主。如果业主选择不接受上述设备的移交，承包商应当将所有的用品，材料，设备，临时设施，手工工具和其他为工作中使用而购买的其他物品出售给第三方或以公平的市场价值转让给自己。从此出售种得到的款项（转让给承包商时的公平市场价值）应当可以抵扣到期应支付给承包商的款项。
C. 现金折让 – 现金折让应当属于承包商，除非业主将预存一笔款项给承包商以备支付，在此情况下，现金折让应当属于业主。所有的贸易折扣，退款和所有销售多余材料和设备的回款都应当属于业主，承包商应当做好准备以确保。
D. 承包商账簿 – 承包商应当记录履行工作中使用到的所有劳务和材料并保管好完整而详细的账簿以备决定工作费用。
华译网上海翻译公司曾经翻译过大量有关施工合同的工作费用资料文件。
Beijing Chinese Subtitling Translation Service Agency has translated many technical documents about Construction contract work cost.
B. Excluded Items - The Cost of the Work shall not include any of the following:
1. The salary of any officer or executive of Contractor;
2. The salary of any person employed, during the execution of the Work, in any office other than Contractor's office at the Job Site except as provided in 8.A. above;
3. Personnel costs related to the administration of any Contractor profit sharing, bonus, incentive or training programs;
4. Overhead or general expenses of any kind in any office other than Contractor's office at the Project Site;
5. Interest on capital employed either in equipment or in expenditures on the Work;
6. Costs incurred to correct non-conforming or defective work due to the negligence or failure to fulfill a specific responsibility by the Contractor, Subcontractor, suppliers, or anyone directly or indirectly employed by any of them, or for whose acts any of them may be liable;
7. Fines or penalties due to the fault of the Contractor in the execution of the Work and imposed by governmental authorities having jurisdiction over the Project;
8. Severance pay;
9. Charitable contributions;
10. Any costs noted in the Contract Documents as non-reimbursable by the Owner; or
11. The cost of any item no
C. Transfer of Owner Purchased Items - Upon completion of the Work or the appropriate parts thereof, except for Contractor owned equipment used in connection with the Work, Contractor shall transfer to Owner, at Owner’s option, the balance of all materials, supplies, equipment, temporary facilities, hand tools and all other items included in the Cost of the Work but not consumed in the performance of the Work. If Owner elects not to accept transfer of such items, then Contractor shall sell to a third party or transfer to itself at the then fair market value thereof, all such supplies, materials, equipment, temporary facilities, hand tools and other items purchased for use in the Work. The amounts received from such sale (or the fair market value thereof in the case of transfer to Contractor) shall be credited against payments due to Contractor.
D. Cash Discounts - All cash discounts shall accrue to Contractor unless Owner deposits funds with Contractor with which to make payments, in which case the cash discounts shall accrue to Owner. All trade discounts, rebates and refunds, and all returns from sale or surplus materials and equipment shall accrue to Owner, and Contractor shall make provisions so that they can be secured.
E. Contractor Accounts - Contractor shall keep records of all labor and materials used in the performance of the Work and shall keep such full and detailed accounts as may be necessary to determine the Cost of the Work.
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