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【多选题】
下列各项中，关于结账的方法说法正确的是（ ）。
A.
每月最后一笔余额即为月末余额
B.
现金、银行存款日记账需要按月结计
C.
总账账户平时只需结出月末余额
D.
年度终了，有余额的账户，要将其余额结转下年
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