The general secretary stressed that what he had just said was only his _________view, not official intentions.

A．private

B．separate

C．personal

D．single

在借贷记账法下，下列关于账户的说法中正确的有（）。

A.资产类、成本类账户的期末借方余额=期初借方余额+本期借方发生额-本期贷方发生额

B.费用类的账户，借方登记减少额，贷方登记增加额，期末转入“本年利润”账户

C.“借方”表示增加，还是“贷方”表示增加，则取决于账户的性质与所记录经济内容的性质

D.备抵账户的结构与所调整账户的结构相同