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【多选题】
按照我国现行规定，企业对境外经营的财务报表进行折算时，下列说法中正确的有：（ ）
A.
资产负债表中的资产和负债项目，应当采用资产负债表日的即期汇率折算
B.
资产负债表中的所有者权益项目除“未分配利润”项目外，其他项目采用交易发生时的即期汇率折算
C.
利润表中的收入和费用项目，应当采用交易发生日的即期汇率或即期汇率的近似汇率折算
D.
外币报表折算差额应当在所有者权益项目下作为“外币报表折算差额”项目单独列示
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