对使用寿命有限的无形资产,下列说法中正确的是( )。
A.无形资产的残值都应视为零
B.如果已计提减值准备,应摊销金额应该扣除已计提的无形资产减值准备金额
C.应摊销的金额是指无形资产的成本
D.使用寿命有限的无形资产,其应摊销金额应当在使用寿命内系统合理摊销
E.使用寿命有限的无形资产,其残值一般为零
正确答案是BDE
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