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【多选题】
关于”投资收益“账户的说法正确的有A.
投资收益用来核算本企业投资者对因本企业投资而在年终本企业取得的分红
B.
投资收益用来核算本企业对其他企业投资而在年终取得的分红
C.
属于损益类账户，借减贷增，借方登记投资损失，贷方登记投资收益
D.
该账户会计期末结转后无余额
E.
该账户直接参与营业利润计算
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