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【单选题】
下列各类账户期末余额的计算，不正确的是( )。A.
资产类账户的期末余额=期初余额+本期借方发生额-本期贷方发生额
B.
负债类账户的期末余额=期初余额+本期贷方发生额-本期借方发生额
C.
收入类账户的期未余额=期初余额+本期借方发生额-本期贷方发生额
D.
所有者权益类账户的期末余额=期初余额+本期贷方发生额-本期借方发生额
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