They are usually used after nouns and some descriptive verbs and at the end of sentences. The past tense is だった and でぁった respectively.
In the paper, if the verb ends the sentence directly with the prototype.
Please use it uniformly in an article. If you use だ, you will always use だ, if you use でぁる, you will always use でぁる.
Please simplify the whole article, that is, the basic form, and never use the basic form while using honorifics.
Take my article as a demonstration. A little professional. I'm sorry, by the way, "でぁり" is the middle form of "でぁる", which means that one sentence is endless. Besides, it is equivalent to the number of China.
This paper discusses the composition of Japanese accounting system, the main body of accounting standards and the historical evolution of accounting standards. まずはのはトラィァングルでルでの Financial laws, regulations and institutional accounting are divided into corporate accounting, financial commodity quotation accounting and tax accounting. The company law, the original commercial law, joint-stock companies, limited companies, joint-stock companies and joint-stock companies have all been greatly revised. Japan's accounting system was first established in 1950,12391; 12365; 12383; のははにしたにとこれににに.