For example, when looking at an accounting system for a computer, the OS is the computer's ability to do the basic calculation and logical arrangement (i.e. of data). The AP on the other hand would be the specific use that the program or package contains such as setting up an independent accounting system specifically for this purpose.
以處理會計資料為例，操作系統已賦予電腦邏輯排列及運算的功能；但會計應用軟體則告訴它按什麼規則排列輸入的資料，把那些項目的數字相加、那些相乘……。