法院宣告企业破产的，破产企业应当以破产宣告日为破产报表日编制（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='24561' and id < 2108497 and id<>'2108497' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='24561' and id > 2108497 and id<>'2108497' order by id asc limit 5