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【多选题】
某企业2011年期初“利润分配”无余额，当年实现净利润600000元，按净利润10％的比例提取盈余公积，向投资者宣告分配现金股利300000元，下列说法中正确的有（ ）。
A.
告分配现金股利的账务处理为： 借：利润分配300000 贷：应付股利300000
B.
实现本年净利润的账务处理为： 借：本年利润600000 贷：利润分配600000
C.
2011年末利润分配余额为240000元
D.
提取盈余公积账务处理为： 借：利润分配60000 贷：盈余公积60000
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