期末根据账簿记录，把一定期间内所发生的经济业务，在全部登记入账的基础上，结算出每个账户的本期发生额和期末余额，并将期末余额转入下期或下年新账，在会计上称为（）。At the end of the period, according to the records in accounting books, the economic transactions occurred in a certain period shall be recorded in accounting books, the current occurrence amount and the ending balance of each account shall be settled, and the ending balance shall be transferred to the next period or the next year's new account. This is called （) in

A.每个账户借方发生额=每个账户贷方发生额

B.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

C.全部账户期末借方余额合计=全部账户期末贷方余额合计

D.每个账户期末借方余额=每个账户期末贷方余额

A.每个账户的借方发生额=每个账户的贷方发生额

B.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

C.全部账户期末借方余额合计=全部账户期末贷方余额合计

D.全部账户期末借方余额合计=部分账户期末贷方余额合计

A.每个的借方发生额=每个账户的贷方发生额

B.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

C.全部账户期末借方余额合计=全部账户期末贷方余额合计

D.全部账户期末借方余额合计=部分账户期末贷方余额合计

A.一定期间内实现的收入

B.期末贷方余额表示净利润额

C.期末借方余额表示亏损总额

D.一定期间内的费用

A.全部账户期初借方余额之和等于全部账户期初贷方余额之和

B.全部账户本期借方发生额之和等于全部账户本期贷方发生额之和

C.全部账户期初借方余额之和等于全部账户期末借方余额之和

D.全部账户期末借方余额之和等于全部账户期末贷方余额之和

E.全部账户期初贷方余额之和等于全部账户期末贷方余额之和