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管理 かんり会計 かいけいじゃありません
kanrikaikeijārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 管理会計

1. It is not management accounting.

Negative
, 
Polite
, 
Terminal Form

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管理会計じゃありません

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