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単式 たんしき簿記 ぼきではありませんでした
tanshikibokidewārimasendeshita

敬
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Noun
, 
Desu Copula

The polite, past negative form of 単式簿記

1. Was not single-entry bookkeeping.

Past/Perfective
, 
Negative
, 
Polite
, 
Formal Register

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単式簿記ではありませんでした

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