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並前往https://www.ardf.org.tw/html/tifrs1001115.pdf

「重要會計用語中英對照」 要會計用語中英對照」 要會計用語 ...

「重要會計用語中英對照」. 30. Item. Term in English. Term in Chinese. 950 Past business combination. 過去之企業合併. 951 past due. 逾期. 952 past event.

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