下列不属于会计核算环节的是（ ）

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SQL Error: select id,body,options from ***_enewstiku where sourceid='26360' and id < 2203524 and id<>'2203524' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='26360' and id > 2203524 and id<>'2203524' order by id asc limit 5