（多选题）下列各项中，关于周转材料会计处理表述正确的有（）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='26172' and id < 2193140 and id<>'2193140' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='26172' and id > 2193140 and id<>'2193140' order by id asc limit 5