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深入分析了心理声学及听觉掩蔽原理，根据采用听觉掩蔽原理设计的心理声学模型及滤波器组阐述了AC-3编解码的过程。
The theories of psychoacoustics and auditory masking are analyzed. Then the decoding process of AC-3 according to the psychoacoustics models and filter banks is introduced.
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