企业在销售时，代垫的运杂费应计入（ ）科目。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='30638' and id < 2471502 and id<>'2471502' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='30638' and id > 2471502 and id<>'2471502' order by id asc limit 5