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【多选题】
关于权责发生制原则，下列正确的是( )。A.
权责发生制原则是指凡是当期已经实现的收入和已经发生或应当负担的费用，不论款项是否收付都应作为当期的收入和费用处理
B.
不属于当期的收入和费用，如果款项在当期收付，也应作为当期的收入和费用处理
C.
权责发生制原则的核心是根据权责关系的实际发生和影响期间来确认企业的收支和损益
D.
为简便起见个人及家庭收支流量大多以权责发生制计算
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A.
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