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【单选题】
发生额试算平衡公式为A.
某账户借方本期发生额合计=该账户贷方本期发生额合计
B.
资产类账户借方本期发生额合计=资产类账户贷方本期发生额合计
C.
权益类账户借方本期发生额合计=权益类账户贷方本期发生额合计
D.
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
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