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。
Etiology in TCM is comparatively simple, including three aspects, internal causes, external causes, and non-external and non-internal causes.
中医的病因学说非常简单，可以概括为“三因说”：内因、外因、不内外因。
Etiology in TCM is comparatively simple, including three aspects, internal causes, external causes, and non-external and non-internal causes.
中医的病因学说非常简单，可以概括为“三因说”：内因、外因、不内外因。
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