企业发生超支的广告费应计入（）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='26179' and id < 2193628 and id<>'2193628' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='26179' and id > 2193628 and id<>'2193628' order by id asc limit 5