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並前往https://www.edb.gov.hk/attachment/tc/curriculum-development/kla/technology-edu/resources/BAFS%20glossary_July%202021.pdf

BAFS glossary_July 2021.pdf - Education Bureau

accrual accounting. 應計會計 accrual concept. 應計概念 accrual date. 應收日；應付日 accruals. 應計 accrued assets. 應計資產 ... accrued expenses. 應計費用.

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