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層級架構：
藝術與建築詞典根目錄
....活動層面
........功能 (層級名)
............功能 (活動)
................<依特定背景脈絡區分之功能>
....................<商業與相關功能>
........................商業 (商業功能)
............................會計 (商業)
|||................................成本會計
|||............................銀行業務
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