前面部分描述了不久前努力的一些结果，就是以低成本计算基础设施在全球数字鸿沟上建桥。
Some of the recent efforts to bridge the global digital divide with low-cost computing infrastructure were described in the previous sections.
ABC法是一个以作业为基础的科学信息系统，它不仅是一种成本计算方法，更是一种成本管理的思想。
ABC method is a scientific information system based on operation. It is not only a way concerning cost calculation, but even a thinking of cost management.
作业是作业成本计算制度的基础和重点，因此，作业成本计算制度的第一步就是确定各种作业。
The activities are the basis and focus of activity-based costing; thus, the first step of applying activity-based costing is identifying activities.
正如部门配置比植物广泛的配置更详细，以活动为基础的成本计算通常更详细的超过部门配置。
Just as department allocation is more detailed than plant wide allocation, activity-based costing is generally more detailed than department allocation.
一些人主张以活动为基础的成本计算只是部门配置的延长。
Some people argue that activity-based costing is simply an extension of department allocation .
一些人主张以活动为基础的成本计算只是部门配置的延长。
Some people argue that activity-based costing is simply an extension of department allocation .
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