A.根據(jù)總賬賬戶(hù)期末借方余額直接填列 B.根據(jù)總賬賬戶(hù)期末貸方余額直接填列 C.根據(jù)總賬賬戶(hù)及其所屬明細(xì)賬戶(hù)的期末余額分析計(jì)算填列 D.根據(jù)若干總賬賬戶(hù)期末余額計(jì)算填列