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【多选题】
下列关于应付账款的处理,正确的有( )。
A.
货物与发票账单同时到达，待货物验收入库后，按发票账单登记入账
B.
货物已到，但至月末时发票账单还未到达，月份终了时暂估入账
C.
应付账款一般按到期时应付金额的现值入账
D.
企业采购业务中形成的应付账款，在确认其人账价值时不需要考虑将要发生的现金折扣
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