为保证会计账簿记录的正确性.会计人员编制记账凭证时必须依据（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='27083' and id < 2245558 and id<>'2245558' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='27083' and id > 2245558 and id<>'2245558' order by id asc limit 5