1. 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:利息收入$500,貸:利息費用$500(C)借:銀行存款$500,貸:利息收入$500(D)借:利息收入$500, 貸:現金$500