A．资产类账户的期末余额=期初余额+本期借方发生额-本期贷方发生额
B．负债类账户的期末余额=期初余额+本期借方发生额-本期贷方发生额
C．权益类账户的期末余额=期初余额+本期贷方发生额-本期借方发生额
D．负债=资产-所有者权益
