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【多选题】
构成营业利润的项目主要包括( )。A.
营业收入
B.
营业成本
C.
税金及附加
D.
销售费用
E.
管理费用
F.
： ABCDE
G.
3、会计报表的使用者包括（ ）。
H.
债权人
I.
潜在的投资者
J.
企业内部管理层 K. 投资者 L. 国家政府部门
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