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From: Japanese-English Electronic Dictionary 和英電子辞書

 ＡＢＣ
 エービーシー
 noun (common) (futsuumeishi)
 alphabet
 ABCs
 American Broadcasting Company
 ABC
 Audit Bureau of Circulations
 ABC
 activity-based costing
 ABC
 ABC World Airways Guide
 Atanasoff-Berry Computer
 ABC
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