“双体系、双基础、双报告”会计模式，也是政府预算会计和财务会计适度分离，又相互衔接的会计核算模式。下列不体现“适度分离”的是（　　）。

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【单选题】【消耗次数：1】

① 双功能

② 双基础

③ 双报告

④ 财务报表与决算报表之间存在勾稽关系

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