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【多选题】
下列各项中，关于可比产品成本降低额和降低率的表述正确的有（ ）。A.
可比产品成本降低额=可比产品按上年计划平均单位成本计算的本年累计总成本一本年累计实际总成本
B.
可比产品成本降低率=可比产品成本降低额÷可比产品按上年计划平均单位成本计算的本年累计总成本×100%
C.
可比产品成本降低额=可比产品按上年实际平均单位成本计算的本年累计总成本一本年累计实际总成本
D.
可比产品成本降低率=可比产品成本降低额÷可比产品按上年实际平均单位成本计算的本年累计总成本×100％
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