题目内容（请给出正确答案）

[多选题]

下列关于财务预算编制方法的表述正确的有()。

A.滚动预算和零基预算的缺点是工作量大

B.增量预算是能够调动各方面的积极性，有助于企业的长远发展

C.零基预算下，需要考虑每一项的收入及支㈩是否合理，而不考虑以前的情况

D.定期预算的缺点是具有滞后性和间断性

E.弹性预算是在成本习性分析的基础上，以业务量、成本和利润间关系为依据编制的预算

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