预收账款属于企业的一项（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='25218' and id < 2136631 and id<>'2136631' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='25218' and id > 2136631 and id<>'2136631' order by id asc limit 5