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【多选题】
X企业年初未分配利润为100万元,本年实现利润3000万元,该公司按净利润的10%计提法定盈余公积,按净利润的5%计提任意盈余公积,宣告发放160万元的现金股利,则()。
A.
结转后,“利润分配---未分配利润”贷方余额190万元
B.
本年提取盈余公积共30万元
C.
本年提取盈余公积共45万元
D.
本年支付现金股利160万元
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