多选题:股份有限公司委托其他单位发行股票支付的手续费或佣金等相关费用的金额,如果发行股票的溢价中不够冲减的,或者无溢价的,其差额

题目内容:
股份有限公司委托其他单位发行股票支付的手续费或佣金等相关费用的金额,如果发行股票的溢价中不够冲减的,或者无溢价的,其差额不应计入的科目有(  )。 A.长期待摊费用
B.盈余公积
C.管理费用
D.财务费用

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