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Wikipedia definition
1. Abstract machineAn abstract machine, also called an abstract computer, is a theoretical model of a computer hardware or software system used in automata theory. Abstraction of computing processes is used in both the computer science and computer engineering disciplines and usually assumes discrete time paradigm. In the theory of computation, abstract machines are often used in thought experiments regarding computability or to analyze the complexity of algorithms.
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Read “計算模型” on Japanese Wikipedia
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