多选题:下列各 项中,关于企业存货的表述正确的有( )。

题目内容:
下列各 项中,关于企业存货的表述正确的有( )。 A.存货应按照成本进行初始计量
B.存货成本包括采购成本、加工成本和其他成本
C.存货期末计价应按照成本与可变现净值孰低计量
D.存货采用计划成本核算的,期末应将计划成本调整为实际成本
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