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【多选题】
关于权责发生制原则的表述正确的有（ ）。
A.
以收入的权利和支付的义务是否归属于本期为标准来确认收入、费用的一种会计处理基础。
B.
以应付为标准，而不是以款项的实际收付是否在本期发生为标准来确认本期的收入和费用 。
C.
在权责发生制下，凡是属于本期实现的收入和发生的费用，不论款项是否实际收到或实际付出，作为本期的收入和费用入账 。
D.
在权责发生制下， 凡是不属于本期的收入和费用，即使款项在本期收到或付出，也不能作为本期的收入和费用处理。
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