Inventory, accounts receivable, accounts payable, and general ledger analysis are similar applications, so the firm develops an inventory program, and inventory file, an accounts receivable program, and accounts receivable file, and so on.

• 清单、收入帐、支出帐和总帐分析都与工资单有相似的应用。于是，公司又开发了清单程序、清单文件、收入帐程序、收入帐文件、支出帐程序和支出帐文件等等。