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【多选题】
审计师在审计固定资产时发现以下会计处理,其中正确的有( )。
A.
固定资产改良支出计入固定资产账面价值,其增计后的金额不超过该固定资产的可收回金额
B.
固定资产修理费用,直接计入当期费用
C.
固定资产修理费用,符合后续支出资本化的予以资本化,在两次修理期间与固定资产尚可使用年限两者中较短的期间内,采用合理的方法单独折旧。如果在下次修理时,与该固定资产相关的固定资产修理费用仍有余额,则将该余额一次性全部计入当期营业外支出
D.
如果不能区分是固定资产修理还是固定资产改良,或固定资产修理和固定资产改良结合在一起,则将发生的后续支出计入固定资产价值
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