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【多选题】
下列关于“生产成本”账户的表述中,说法正确的有( )。Which of the following statements about the account of "production cost" are correct? ( )
A.
“生产成本”账户期末可能有借方余额There may be a debit balance at the end of the period for the "production cost" account
B.
“生产成本”账户期末一定没有余额There must be no balance at the end of the period for the "production cost" account
C.
“生产成本”账户借方登记增加额，贷方登记减少额Increase is recorded on the debit and decrease is recorded on the credit for the "production cost" account
D.
“生产成本”账户的性质为成本类账户The nature of the "production cost" account is a cost account.
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