Hokkaido University has established in 1876 as Sapporo Agricultural College, the first higher educational institution in Japan, to award bachelor degrees.
北海道大学创立于1876年， 其前身为札幌农学校， 是日本首座授予学士学位的大学。
The Moscow State University of Printing Arts is the leading educational institution which is presiding the training of manpower with higher education for publishing and printing industry.
莫斯科国立印刷大学是培养出版印刷专门人才方面的综合型高等学府，一直致力于加强和改进人才培养模式的实践和研究。
The present accountant institution in our higher universities has large distance from the requirements of the educational cost accounting.
目前高等学校现行的会计制度与教育成本核算的要求还有很大差距。
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