企业随资产出售但单独计价的包装物，按规定应缴纳的消费税，应借记的会计科目为（）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='24543' and id < 2107427 and id<>'2107427' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='24543' and id > 2107427 and id<>'2107427' order by id asc limit 5