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【多选题】
下列有关土地使用权的会计处理中,正确的是( )
A.
土地地使用权用于自行开发建造厂房等地上建筑物时，土地使用权与地上建筑物一般应当分别进行销和提取折
B.
房地产开发企业取得土地用于建造对外出售的房屋建筑物，相关的土地使用权应当所建造的房屋建筑物成本
C.
企业改变土地使用权的用途，将其作为用于出租或增值目的时，其账面价值转为投资性房地产
D.
企业外购的房屋建筑物支付的价款无法在地上建筑物与土地使用权之间分配的，应当按照《企业会计准则第4号一一固定资产》的规定，确认为固定资产原价
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