单选题：年末所有损益类科目的余额均为零，表明（　）。

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题目内容：
年末所有损益类科目的余额均为零，表明（　）。 A．当年利润一定是负数
B．当年利润一定是正数
C．损益类科目发生额在结账时均已转入“本年利润”科目
D．当年利润一定是零
参考答案：
答案解析：

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