多选题：下列账户内部关系中，正确的是（　）。

题目分类：会计基础
题目类型：多选题
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题目内容：

下列账户内部关系中，正确的是（　）。 A．资产类账户期末余额＝借方期初余额＋本期借方发生额－本期贷方的发生额
B．资产类账户期末余额＝借方期初余额＋本期贷方发生额－本期借方的发生额
C．权益类账户期末余额＝贷方期初余额＋本期借方发生额－本期贷方的发生额
D．权益类账户期末余额＝贷方期初余额＋本期贷方发生额－本期借方的发生额

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