多选题:【2011年真题】关于资产负债表作用的说法,正确的有(  )。

题目内容:
【2011年真题】关于资产负债表作用的说法,正确的有(  )。 A.能够反映构成净利润的各种要素
B.能够反映企业在某一特定日期所拥有的各种资源总量及其分布情况
C.能够反映企业在一定会计期间现金和现金等价物流入和流出的情况
D.能够反映企业的偿债能力
E.能够反映企业在某一特定日期企业所有者权益的构成情况
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