（多选）管理层对财务报表的认定可以归成的类别有（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='30689' and id < 2473654 and id<>'2473654' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='30689' and id > 2473654 and id<>'2473654' order by id asc limit 5