下列事项中，应采取追溯重述法进行会计处理的是（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='30689' and id < 2473639 and id<>'2473639' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='30689' and id > 2473639 and id<>'2473639' order by id asc limit 5