支票户存入现金时,会计分录为()
A.借:长期存款——××单位;贷:库存现金
B.借:利息支出——××单位;贷:短期存款——××单位
C.借:短期存款——××单位;贷:库存现金
D.借:库存现金;贷:短期存款——××单位
正确答案是D
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