单选题：余额试算平衡法下的平衡关系有（　）。

题目分类：会计基础
题目类型：单选题
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题目内容：

余额试算平衡法下的平衡关系有（　）。 A．全部会计科目的本期借方发生额合计＝全部会计科目的本期贷方发生额合计
B．全部会计科目的期初借方余额合计＝全部会计科目的期末贷方余额合计
C．全部明细账分类科目期末余额合计＝总分类账科目分类账户期末余额
D．全部会计科目的期末借方余额合计＝全部会计科目的期末贷方余额合计

参考答案：

答案解析：

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