第一部分是教学科研成本费用核算，它包括人才培养成本核算和科研成本核算。

第一部分是教学科研成本费用核算，它包括人才培养成本核算和科研成本核算。的英文翻译

基本释义

• The first part is cost business accounting of teaching and science researching , including cost business accounting of teaching (that is talent training ) and science researching .