为了将各种成本分配计入各种产品，成本会计人员必须为所有作业和相应的成本库计算分配率。

For assigning costs to products, cost accountants must calculate the cost rates of all activities and corresponding cost pools.

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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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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.

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