企业破产清算期间，应收款项类债权的收回金额与其账面价值的差额，应计 人的会计科目是（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='24522' and id < 2106992 and id<>'2106992' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='24522' and id > 2106992 and id<>'2106992' order by id asc limit 5