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| 收支应计会计制 | |||
| 责权发生会计制 | |||
| 权责发生会计制; 应计会计制; 应收应付制会计 | |||
| 权责发生制会计 | |||
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accounting on accrual basis : 5 phrases in 3 subjects |
| Business | 2 |
| International trade | 1 |
| Technology | 2 |
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