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【多选题】
企业取得长期债券时，实际支付的价款与债券面值不一致的，应确定溢价或折价。下列各项中，决定长期债权投资溢价或折价的因素有( )。
A.
债券初始投资成本
B.
债券面值
C.
相关费用
D.
实际支付价款中包含的尚未到付息期的债券利息
E.
债券票面利息与实际利息的差额
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