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【多选题】
下列关于发生额试算平衡法的说法，正确的是（）。A.
根据依据是会计恒等式
B.
公式为：全部账户本期借方发生额合计=全部账户本期贷方发生额合计
C.
如果结果为平衡，则计入个账户的发生额可能是正确的
D.
如果结果为平衡，则计入个账户的发生额肯定是正确的
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