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並前往https://sound.stackexchange.com/questions/44630/is-converting-a-wav-file-to-an-m4a-file-going-to-reduce-sound-quality

Is converting a wav file to an m4a file going to reduce sound ...

M4A / AAC is a "lossy" codec. A "lossy" codec will always change the audio data by "removing" information. When you pass this encoded information through a ...

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