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【多选题】
甲公司2014年末对下列资产进行了减值测试，相关资料如下： (1)一项固定资产期末未减值准备前的账面价值为80万元，确认其预计未来现金流量的现值为70万元，公允价值减去处置费用后的净额为75万元;本年初固定资产减值准备余额为3万元; (2)一项库存商品账面成本为30万元，期末可变现净值为28万元，本年年初存货跌价准备余额为5万元; (3)一项无形资产期末未减值准备前的账面价值为95万元，确认其预计未来现金流量的现值为100万元，无法可靠估计其公允价值减去处置费用后的净额;本年初无形资产减值准备余额为2万元; 假定不考虑其他因素，甲公司下列处理不正确的有( )。A.
期末对固定资产计提减值准备2万元
B.
期末对存货转回存货跌价准备3万元
C.
期末对无形资产转回减值准备5万元
D.
上述业务对甲公司资产减值损失科目的影响金额为2万元
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