多选题:关于所有者权益,下列说法中正确的有(  )。

题目内容:
关于所有者权益,下列说法中正确的有(  )。 A.所有者权益是指企业资产扣除负债后由所有者享有的剩余权益
B.直接计入其他综合收益的利得和损失属于所有者权益
C.所有者权益金额应单独计量,不取决于资产和负债的计量
D.所有者权益项目均应当列入利润表

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答案解析:

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