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【多选题】
对接受捐赠的资产的会计处理和税务处理的说法中,正确的是()A.
按照会计制度，对接受捐赠的资产不确认收入，不计入企业接受捐赠当期的利润总额；
B.
按照会计制度，对接受捐赠的资产应确认收入，计入企业接受捐赠当期的利润总额；
C.
按照税法规定，企业接受捐赠的资产，应计入当期应纳税所得额，计算缴纳企业所得税。
D.
按照税法规定，企业接受捐赠的资产，不计入当期应纳税所得额
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