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【多选题】
关于单位犯罪，下列哪些选项是错误的？A.单位只能成为故意犯罪的主体，不能成为过失犯罪的主体 B.单位犯罪时，单位本身与直接负责的主管人员、直接责任人员构成共同犯罪C.对单位犯罪一般实行双罚制，但在实行单罚制时，只对单位处以罚金，不处罚直接负 责的主管人员与直接责任人员D.对单位犯罪只能适用财产刑，既可能判处罚金，也可能判处没收财产A.
项，单位犯罪包括过失犯罪，例如工程重大安全事故罪。
B.
项，单位犯罪不是单位本身与直接责任人的共同犯罪。
C.
项，单罚时，只处罚个人，不处罚单位。
D.
项，对单位不能没收财产。
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