企业销售应税消费品，计提消费税时应记入的科目为（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='27358' and id < 2263202 and id<>'2263202' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='27358' and id > 2263202 and id<>'2263202' order by id asc limit 5