Chapter three focuses on the design of ABC accounting, including three aspects: frame designing, system designing, cost report designing.
第三部分是本文的主体——作业成本会计体系的设计。该章主要从三方面考虑：框架设计、系统设计和账表体系设计。
The bionics algorithm provides a new scientism method on designing plank thickness of the hydraulic press frame and other box structures.
仿生算法为大型油压机横梁及其它薄壁箱形结构的优化设计提供了一种全新可行的科学方法。
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