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【多选题】
结账的程序包括( )。
A.
结算出日记账、总账、明细账的本期发生额和期末余额
B.
将本期内发生的经济业务全部记入有关账簿
C.
将损益类科目记入“本年利润”科目,结平所有损益类科目
D.
根据权责发生制的要求,调整有关账项,合理确定本期应计的收入和应计的费用
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