题目内容
（请给出正确答案）
[多选题]
下列各种会计处理方法，体现谨慎原则的做法是()。
A.长期股权投资采用成本法核算
B.长期股权投资期末采用账面价值与可收回金额孰低法计价
C.在物价持续上涨的情况下，发出存货采用后进先出法计价
D.企业研究和开发无形资产过程中的费用，于发生时计入当期管理费用
E.固定资产采用年数总和法计提折旧
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