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【多选题】
【例题·多选】以下关于企业所得税收入确认时间的正确表述有( )。
A.
股息、红利等权益性投资收益，以投资方收到分配金额作为收入的实现
B.
利息收入，按照合同约定的债务人应付利息的日期确认收入的实现
C.
租金收入，在实际收到租金收入时确认收入的实现
D.
接受捐赠收入，在实际收到捐赠资产时确认收入的实现
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