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【多选题】
下列关于外币财务报表折算的－般原则的说法中，不正确的有（ ）。
A.
利润表项目应采用资产负债表日的即期汇率折算
B.
在对企业境外经营财务报表进行折算前，应当调整境外经营的会计期间和会计政策，使之与企业的会计期间和会计政策相－致
C.
资产负债表中的“未分配利润”项目应当采用交易发生日的即期汇率折算
D.
所有者权益变动表中当期计提的盈余公积可以采用当期平均汇率折算
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