Voyages, whether military or commercial, were undertaken in a spirit of ruthless calculation, not open-hearted adventure.
不管军事和商业航行，都是出于利益算计，从来没有开阔视野的探险之行。
The fifth part of the paper use a case of commercial bank to introduce the calculation of ABC, approve the ABC's advantage through comparing it with the traditional costing method.
在前述理论分析和论证的基础上，第五章采用一个实例演示了作业成本法在商业银行成本核算中的有关计算过程，通过与传统成本法的比较论证了ABC法运用于商业银行的优越性。
Objective: To find a free method in outside commercial statistical calculation software.
目的：在商业的统计软件之外寻找免费的专业统计方法。
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