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