根据权责发生制原则,下列各项中应计入本期的收入和费用的有
A.本期销售货款收存银行
B.上期销售货款本期收存银行
C.本期预收下期货款存入银行
D.计提本期固定资产折旧费
E.以银行存款支付下期的报刊杂志费
正确答案是AD
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