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計上， けいじょう
1. including (a cost) in a total calculation, appropriating (a sum of money), recording, allocating, booking
在总计中包含（某项成本），将某事物纳入整体进行计算
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発生， はっせい
1. occurrence, incidence, outbreak, birth (e.g. of civilization)
2. generation (of power, heat, etc.), production
3. ontogeny, development, growth, breeding
发生；产生，产出
