在所有者权益变动表上，应当列示（ ）项目。多项选择题

A

a. 实收资本的期初、期末余额及其调节情况

B

b. 资本公积的期初、期末余额及其调节情况

C

c. 未分配利润的期初、期末余额及其调节情况

D

d. 应付利息的期初、期末余额及其调节情况

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