多选题:下列会计处理中,反映企业资金筹集业务的有(  )。

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题目内容:

下列会计处理中,反映企业资金筹集业务的有(  )。 A.借记“银行存款”科目,贷记“实收资本”科目
B.借记“银行存款”科目,贷记“长期借款”科目
C.借记“固定资产”科目,贷记“银行存款”科目
D.借记“银行存款”科目,贷记“主营业务收入”科目

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