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複式 ふくしき簿記 ぼきではありません
fukushikibokidewārimasen

敬
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Noun
, 
Desu Copula
, 
Negation Auxiliary

The polite negative form of 複式簿記

1. Is not double-entry bookkeeping.; Does not use double-entry bookkeeping.

Negative
, 
Polite
, 
Formal Register

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複式簿記ではありません

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