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【多选题】
注册会计师在审计股份有限公司会计报表中的存货项目时，能够根据“估价或分摊”认定推论得出的审计目标有（　）
A.
存货账面数量与实物数量相符，金额的计算正确
B.
当存货成本低于可变现净值时，已调整为可变现净值
C.
年末采购、销售截止是恰当的
D.
存货项目余额与其各相关总账余额合计数一致
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【多选题】钢结构作为建筑结构的材料其主要特点是（）。
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