A全部账户借方期初余额合计=全部账户贷方期初余额合计B全部账户借方期末余额合计=全部账户贷方期末余额合计C全部账户借方期初余额合计=全部账户贷方期末余额合计D全部账户贷方发生额合计=全部账户贷方余额合计