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1 61. 客戶退回商品$1,000時,如以現金退還,其分錄應為
A 借:現金$1,000,貸:銷貨退回$1,000
B 借:銷貨退回$1,000,貸:現金$1,000
C 借:進貨退出$1,000,貸:現金$1,000
D 借:現金$1,000,貸:進貨退出$1,000