接着依据作业成本法系统操作的一般程序设计原则，设计了卷烟厂设备维修实施作业成本核算的程序。

Then based costing system operation principle of the general programming designed cigarette factory equipment maintenance procedures for the implementation of operating cost accounting.

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预存程序是先行编译的程序设计陈述式集合，它们会在资料库中执行作业，并且以一个名称储存及当做一个单位处理。

Stored procedures are a precompiled collection of programming statements that perform operations in the database, and are stored under a name and processed as a unit.

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