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| 永久性账目; 实账目; 永久性账户 | |||
| 永久账户 (与暂记账户 (temporary account) 相对) | |||
| 永久性账户 | |||
| 实帐户 (real account); 实帐; 资产负债表帐户 | |||
| 实账户 (即资产账户负债账户及资本账户) | |||
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