發送短信

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

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發送短信 : A comparative study of accounting standards : Singapore and the Philippines