我国企业会计准则规定，应收款项的减值可以釆用直接转销法核算。（）

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SQL Error: select id,body,options from ***_enewstiku where sourceid='26172' and id < 2193086 and id<>'2193086' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='26172' and id > 2193086 and id<>'2193086' order by id asc limit 5