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【多选题】
某企业2013年年初未分配利润贷方余额为5000万元，2013实现净利润1000万元，以净利润的10%提取法定盈余公积，以8%计提任意盈余公积，向投资者宣告分配利润50万元，假设单位以万元核算。下列说法中正确的有( )。(本题中单位为万元)A.
宣告分配现金股利的账务处理为 借：利润分配 50 贷：应付股利 50
B.
2013年年末利润分配账户余额为5700万元
C.
2013年共提取盈余公积180万元
D.
提取盈余公积账务处理为 借：利润分配 180 贷：盈余公积 18 0
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A.
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B.
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C.
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D.
the enhancement for
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D.
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A.
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B.
T raffic accident.
C.
S uicide at home.
D.
HAZMAT(hazardous material) incident.
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