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原価 げんか計算 けいさんじゃありません
genkakeisanjārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 原価計算

1. It is not cost accounting.

Negative
, 
Polite
, 
Terminal Form

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原価計算じゃありません

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