下列有关会计要素表述正确的有（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='26347' and id < 2202961 and id<>'2202961' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='26347' and id > 2202961 and id<>'2202961' order by id asc limit 5