企业发生下列交易或事项，需要进行会计估计的有（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='26353' and id < 2203643 and id<>'2203643' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='26353' and id > 2203643 and id<>'2203643' order by id asc limit 5