总分类账户与明细分类账户平行登记的要点有（ ）。The main points of parallel registration between general ledger account and subsidiary ledger account are ( ).
选项：

A:登记方向相同The same direction of registration
B:登记时间相同The same time of registration
C:登记内容相同The same content of registration
D:登记金额相同The same amount of registration