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【多选题】
下列关于长期借款账务处理的说法,正确的有()。A.
长期借款属于筹建期间的，不符合资本化条件的利息费用应该计入财务费用
B.
长期借款如用于购建固定资产，在资产达到预定状态后的利息支出，应该计入管理费用
C.
在取得长期借款时，如果借方的“银行存款”和贷方的“长期借款”存在差额，应借记“长期借款—利息调整”科目
D.
长期借款利息费用应当在资产负债表日按照实际利率法计算确定
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