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【多选题】
根据房地产销售的特点,借鉴国际惯例,房地产企业分期收款销售收入的企业,一般可以采用的原则是( )。A.
如果企业确定款项能收回,则可在房地产交付时确认全部销售收入
B.
房地产开发经营企业所发生的各种业务可直接冲减销售收入,而不必另设会计科目进行核算
C.
如买方第一次所付款项占售价的比重较小,且缺乏付清全部价款的保证条件,则可在实际收到款项的日期分期确认销售收入
D.
分期收款销售价款总额中与现销价款总额相等的部分确认为销售收入,超过现销价款总额的部分,则确认为利息收入
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