表结法下，每月月末均需编制转账凭证，将在账上结计出的各损益类科目的余 额结转入“本年利润”科目。 （）

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SQL Error: select id,body,options from ***_enewstiku where sourceid='26179' and id < 2193651 and id<>'2193651' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='26179' and id > 2193651 and id<>'2193651' order by id asc limit 5