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【多选题】
甲股份有限公司(以下简称甲公司)2016年净利润1300万,2017年净利润-200万,2018年净利润3000万,最近三个会计年度经营活动产生的现金流量净额累计为5500万元,营业收入累计2.2亿元,至2018年底无形资产(扣除土地使用权、水面养殖采矿权等后)占净资产的比例为25%,目前的股本总额为4500万元,甲公司拟于2019年在主板首次公开发行股票。根据证券法律制度的规定,甲公司的上述财务指标,构成发行障碍的有( )。
A.
最近3个会计年度净利润
B.
最近3个会计年度经营活动现金净流量和营业收入累计额
C.
无形资产占净资产的比例
D.
发行前的股本总额
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