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【多选题】
下列各项中,关于收入确认表述正确的有( )A.
. 销售折让发生在收入确认之前的，销售收入应按扣除销售折让后的金额确认
B.
. 已确认收入的商品发生销售退回，除属于资产负债表日后事项外，一般均在发生减当期销售收入
C.
采用预收款方式销售商品，款项全部收妥并发出商品时确认收入
D.
. 采用托收承付方式销售商品，发出商品时确认收入
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