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【多选题】
企业计提固定资产折旧时,下列会计分录正确的有 () 。
A.
企业计提固定资产折旧时,下列会计分录正确的有 () 。
B.
计提生产车间固定资产折旧 : 借记 “ 制造 ” 费用 ” 科目,贷记 “ 累计折旧  科目
C.
计提专设销售机构固定资产折旧 : 借记 “ 销售费用 ’ 科目,贷记 “ 累计折旧 ” 科目
D.
计提自建工程使用的固定资产折旧 : 借记 “ 在建工程 ” 科目,贷记 ‘ 累计折旧 ’ 科目
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