A．全部账户的借方期初余额合计=全部账户的贷方期初余额合计
B．全部账户的借方期末余额合计=全部账户的贷方期末余额合计
C．全部账户本期借方发生额合计=全部账户本期贷方发生额合计
D．全部账户的借方期初余额合计=全部账户的贷方期末余额合计