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1 13. 溢收利息收入$500,如數以現金退還,其分錄應
A 借:現金$500,貸:利息收入$500
B 借:銀行存款$500,貸:利息收入$500
C 借:利息收入$500,貸:現金$500
D 借:利息收入$500,貸:利息費用$500