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结账是在将本期内所发生的经济业务全部登记入账的基础上，按照规定的方法对该期内的账簿记录进行小结，结算出（），并将其余额结账下期或者转入新账。 A．年初余额 B．本期发生额合计 C．本期发生额余额 D．年末余额

A.年初余额
B.本期发生额合计
C.本期发生额余额
D.年末余额

【参考答案】

B,C

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