[多选题]
关于长期股权投资，下列表述中正确的有（ ）。
A .成本法下，被投资单位宣告发放现金股利时，应增加本企业的投资收益
B .权益法下，被投资单位宣告发放现金股利时，应增加本企业的长期股权投资——损益调整
C .成本法下，被投资单位实现净利润，投资方不做处理
D .权益法下，被投资单位除净损益
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