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【多选题】
下列关于财产清查的表述中,正确的有( )A.
往来款项的清查一般采用实地盘点法
B.
往来款项的清查要按每一个经济往来单位填制“往来款项对账单”
C.
采用发函询证法,对方单位经过核对相符后,在回联单上加退回,表示已经核对
D.
“现金盘点报告表”不能作为调整账簿记录的原始凭证,不能根据“现金盘点报告表”进行账务处理
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