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【多选题】
下列有关盈亏平衡分析的说法中,正确的是
A.
当企业在小于盈亏平衡点的产量下组织生产时，则企业盈利
B.
全部成本可以划分成固定成本和变动成本，借款利息应视为变动成本
C.
一般来讲，盈亏平衡分析只适用于项目的财务评价
D.
根据生产成本和销售收入与销量之间是否为线性关系，盈亏平衡分析可分为线性盈亏平衡分析和非线性盈亏平衡分析
E.
盈亏平衡分析不能揭示产生项目风险的根源
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