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単式 たんしき簿記 ぼきじゃありません
tanshikibokijārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 単式簿記

1. It is not single-entry bookkeeping.

Negative
, 
Polite
, 
Terminal Form

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単式簿記じゃありません

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