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  <description>後、4日 昨日・今日で商業簿記の仕訳の復習完了。 ほぼほぼ間違い無し。 明日は工業簿記の復習予定。 とにかく、最善を尽くす！</description>
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  <published>2026-01-20 22:01:27</published>
  <title>♯126 おじさんの独り言</title>
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