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【多选题】
(2)31日,企业以其生产的M产品作为非货币性福利发放给车间生产人员。该批产品不含税的市场售价为50万元,实际生产成本为40万元。 根据资料(2),下列各项中,企业发放非货币性福利会计处理结果正确的是( )。
A.
发放非货币性福利时确认收入，贷记“主营业务收入”科目50万元
B.
确认非货币性福利时，借记“生产成本”科目58.5万元
C.
发放非货币性福利时，借记“应付职工薪酬——非货币性福利”科目50万元
D.
发放非货币性福利时结转成本，借记“主营业务成本”科目58.5万元
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