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【多选题】
某企业为增值税一般纳税人，增值税税率为17%。销售产品领用单独计价包装物一批，包装物计划成本为5000元，材料成本差异为-2%，产品销售收入150000元（含税），包装物收入5800元（含税），销售款已收，则应作会计处理（ ）。（不保留小数）
A.
借：银行存款 155800 贷：主营业务收入 133162 应交税费应交增值税（销项税额）22638
B.
借：银行存款 155800 贷：主营业务收入 128205 应交税费一应交增值税（销项税额）22638其他业务收入 4957
C.
借：其他业务成本 5100 贷：周转材料一包装物 5000 材料成本差异 100
D.
借：其他业务成本 4900 材料成本差异 100 贷：周转材料—包装物 5000
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