A.资产账户的借方期末余额合计=资产账户的贷方期末余额合计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.全部账户的借方期初余额合计=全部账户的贷方期初余额合计D.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E.负债和所有者权益账户的借方期末余额合计=负债和所有者权益账户的贷方期末余额合计