（多选题）下列各单位中只能采用权责发生制的有（）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='26171' and id < 2193018 and id<>'2193018' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='26171' and id > 2193018 and id<>'2193018' order by id asc limit 5