下列不属于资产负债表日后事项中“调整事项”的是（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='30692' and id < 2473848 and id<>'2473848' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='30692' and id > 2473848 and id<>'2473848' order by id asc limit 5