根据会计法律制度的规定，下列关于会计工作交接的表述中，正确的有 (  )

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SQL Error: select id,body,options from ***_enewstiku where sourceid='26098' and id < 2187763 and id<>'2187763' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='26098' and id > 2187763 and id<>'2187763' order by id asc limit 5