多选题:下列各项中,在购入可供出售金融资产时应计入其入账价值的有( )。

题目内容:
下列各项中,在购入可供出售金融资产时应计入其入账价值的有( )。 A.购买时的公允价值
B.支付的手续费
C.支付的价款中包含的已到付息期但尚未发放的利息
D.已宣告但尚未发放的现金股利
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