作业成本会计完全不同于传统成本会计。
The activity based cost accounting is totally different from the traditional cost accounting.
根据作业成本会计的特点，账表体系主要有凭证设计、账簿设置和报表体系。
Owing to this the part includes source document designing account book 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。
Chapter three focuses on the design of ABC accounting, including three aspects: frame designing, system designing, cost report designing.
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