What is the purpose of the moving price or standard price in the Accounting view in the material master? (Choose two)

What is the purpose of the moving price or standard price in the Accounting view in the material master? (Choose two)
A . To determine the value that is used for the accounting document when posting goods issue
B . To display the average net sales price of this material during the last year
C . To define the value that is used when posting the receivables for a customer ordering this material
D . To display statistical information for the costs in the pricing environment of a sales order

Answer: A,D