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【多选题】
借贷记账法下，负债、所有者权益类账户的基本结构是（ ）。A.
贷方登记负债、所有者权益的增加额
B.
借方登记负债、所有者权益的减少额
C.
若有期末余额，一般在借方，表示负债、所有者权益的现有数额
D.
期末余额=期初余额－本期借方发生额+本期贷方发生额
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