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【多选题】
下列各项中,属于汇总记账凭证账务处理程序流程的有()A.
根据原始凭证或原始凭证汇总表填制记账凭证
B.
根据原始凭证或原始凭证汇总表、记账凭证登记明细账
C.
根据收款凭证、付款凭证登记现金日记账和银行存款日记账
D.
根据记账凭证编制汇总记账凭证，登记总分类账
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