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°øÀ¯¹°(ÍìêóÚª; common property)
°øÀÎȸ°è»ç(ÍëìãüåͪÞÍ; certified public accountant)
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°øÅë¼Õ±Ý(Íì÷×áßÑÑ; common loss)
°øÅë¼ÕÀÍ(Íì÷×áßìÌ; common gain or loss)