确定财务报表层次重要性水平时常用的基准包括（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='26956' and id < 2237395 and id<>'2237395' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='26956' and id > 2237395 and id<>'2237395' order by id asc limit 5