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【多选题】
下列关于资产负债表日外币项目折算的表述中，不正确的有( )。A.
外币非货币性项目均应采用交易发生日的即期汇率折算，不改变其初始入账时的记账本位币金额
B.
以历史成本计量的外币非货币性项目，不会产生汇兑差额
C.
以公允价值计量的外币非货币性项目，其公允价值变动金额不受汇率变动影响
D.
外币货币性项目的期末汇兑差额均应计入当期损益
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A.
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B.
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C.
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D.
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A.
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B.
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C.
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D.
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E.
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F.
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G.
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H.
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