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【单选题】
下列关于试算平衡的相关说法中,不正确的是()
A.
试算平衡包括发生额试算平衡和余额试算平衡
B.
如果试算平衡,说明总分类账的登记是一定错误的
C.
发生额试算平衡根据的是借贷记账法的记账规律
D.
余额试算平衡根据的是资产与权益的恒等关系
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