First try mild soap and warm water with a soft cloth. A little scrubbing is fine. If this doesn't work, use denatured alcohol on a soft cloth. Soak a small area of the cloth with the alcohol and gently rub the paint spots.
The alcohol will dissolve the latex paint, but will leave most cabinet finishes alone. Try this in an area that isn't easily seen (back of a door) before trying to remove the paint spots.