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在借貸記賬法下,“期末余額=期初余額+本期貸方發(fā)生額-本期借方發(fā)生額”屬于( )類會(huì)計(jì)科目計(jì)算期末余額的公式。
A.資產(chǎn)類
B.負(fù)債類
C.所有者權(quán)益類
D.成本類
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在借貸記賬法下,“期末余額=期初余額+本期貸方發(fā)生額-本期借方發(fā)生額”屬于( )類會(huì)計(jì)科目計(jì)算期末余額的公式。
A.資產(chǎn)類
B.負(fù)債類
C.所有者權(quán)益類
D.成本類
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