按照收付实现制编制的企业财务报表是（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='26342' and id < 2202709 and id<>'2202709' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='26342' and id > 2202709 and id<>'2202709' order by id asc limit 5