3.2 设计理念：让管理者能读懂
COBOL的一个核心设计目标是可读性。COBOL的语法故意设计得接近英语，使得非程序员（如管理人员、审计人员）也能大致理解程序在做什么。这种设计在当时是一个革命性的理念。
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IDENTIFICATION DIVISION.
PROGRAM-ID. CALCULATE-PAYROLL.
DATA DIVISION.
WORKING-STORAGE SECTION.
01 EMPLOYEE-RECORD.
05 EMPLOYEE-NAME PIC X(30).
05 HOURS-WORKED PIC 9(3)V99.
05 HOURLY-RATE PIC 9(3)V99.
05 GROSS-PAY PIC 9(7)V99.
PROCEDURE DIVISION.
MAIN-PARAGRAPH.
DISPLAY "Enter employee name: "
ACCEPT EMPLOYEE-NAME
DISPLAY "Enter hours worked: "
ACCEPT HOURS-WORKED
DISPLAY "Enter hourly rate: "
ACCEPT HOURLY-RATE
COMPUTE GROSS-PAY = HOURS-WORKED * HOURLY-RATE
DISPLAY "Gross pay for " EMPLOYEE-NAME " is $" GROSS-PAY
STOP RUN.