發送短信

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 __   _     ______   __   _     _____     ____    
| || | ||  /_   _// | || | ||  |  ___||  |  _ \\  
| '--' ||   -| ||-  | '--' ||  | ||__    | |_| || 
| .--. ||   _| ||_  | .--. ||  | ||__    | .  //  
|_|| |_||  /_____// |_|| |_||  |_____||  |_|\_\\  
`-`  `-`   `-----`  `-`  `-`   `-----`   `-` --`

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發送短信 : A comparative study of accounting standards in China and Singapore.