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【多选题】
下列关于合伙企业清算规定的表述中,正确的有( )。
A.
合伙企业解散,应当由清算人进行清算,执行有关事实
B.
合伙企业财产在支付清算费用和职工工资、社会保险费用,法定补偿金以及缴纳所欠税款、清偿债务后的剩余财产,依法进行利润分配和亏损分担
C.
清算结束后,应依法办理合伙企业注销登记
D.
合伙企业注销后,对于不能清偿的到期债务,原合伙人不再承担清偿债务的责任
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