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  1. 調整基礎

    • zhuyin[ㄊㄧㄠˊㄓㄥˇㄐㄧㄔㄨˇ]
    • pinyin[tiaozhengjichu]
    • [Accounting] adjusted basis (the cost or other original basis of property reduced by adjustments such as depreciation allowed or allowable and increased by capital improvements and other adjustments)