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【多选题】
甲公司是一家产品制造企业,并属于一般纳税人,2016年10月20日,甲公司售出商品100件,每件商品售价300元,适用的增值税税率为17%,货款收起,也符合销售收入的确认条件,每件商品的成本为200元,12月25日,由于产品规格与合同略有出入,甲公司同意给予客户10%的价格减让,并向客户开具了增值税专用发票(红字),同时向客户退款。则甲公司下列做法中错误的是( )
A.
冲减12月份的销售收入3000元
B.
冲减12月份的销售成本2000元
C.
冲减10月份的销售收入3000元
D.
冲减10月份的销售成本2000元
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