Given the above, should cost accounting be required for substantive departments, it would need to be preceded by the application of cost-accounting principles to all support services (see paras. 25-33 below).
19. 鉴于上述情况，如果要求实务部门进行成本核算，则将需要先对所有的支助服务部门采用成本核算的原则（见下文第25至33段）。