以下为句子列表：
英文: A piece of completely theoretical basis is presented in order to resolve the software design emphasis of the accounting device, such as the procedure design of off-hook and on-hook and dialing pulse recognition.
中文: 对计费器软件的重点，即摘、挂机及拨号脉冲识别程序的设计，提出了一套完整的理论依据。
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