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- Conditional + 10% equivalent certification bookkeeping workbook level 1 commercial bookkeeping and accounting bookkeeping certif(条件付＋10％相当 検定簿記ワークブック１級商業簿記・会計学 日本商工会議所主催簿記検定試験 下巻 渡部裕亘 片山覚 北村敬子)(Code:9784502389313)