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【多选题】
注册会计师在对主营业务收入进行审计时,如果认为有必要实施分析程序,下列说法中正确的有( )。A.
将本期重要产品的毛利率与同行业进行对比分析，估算全年收入，与实际收入金额比较
B.
将本期重要产品的毛利率与上期比较，检查是否存在异常，各期之间是否存在重大波动，查明原因
C.
根据增值税发票申报表或普通发票，分析产品销售的结构和价格变动是否异常，并分析异常变动的原因
D.
比较本期各月各类主营业务收入的波动情况，分析其变动趋势是否正常，是否符合被审计单位季节性、周期性的经营规律
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