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regime de competência
微软, 巴西	accrual accounting (An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid); accrual method (An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid)

regime de competencia: 5 短语, 2 学科

国际货币基金组织	4
程序法	1