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【多选题】
下列有关借款费用资本化的说法中，正确的有（ ）。
A.
购建或者生产的符合资本化条件的资产所占用的外币一般借款在资本化期间内发生的汇兑差额应该资本化，非资本化期间的汇兑差额则应该费用化
B.
购建或者生产的符合资本化条件的资产的各部分分别完工，且每部分在其他部分继续建造过程中可供使用或者可对外销售，且为使该部分资产达到预定可使用或可销售状态所必要的购建或者生产活动实质上已经完成的，应当停止与该部分资产相关的借款费用的资本化
C.
购建或者生产的资产的各部分分别完工，但必须等到整体完工后使用或者可对外销售的，应当在该资产整体完工时停止借款费用的资本化
D.
为购建或者生产符合资本化条件的资产而支付现金、转移非现金资产或者承担债务均属于资产支出
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