A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B资产=负债+所有者权益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全部账户借方期初余额=全部账户贷方期末余额E全部账户期初余额=全部账户期末余额