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【多选题】
5月1日从银行取得短期借款100 000元,期限为3个月,年利率为6%,7月31日到期时一次还本付息。7月31日这笔借款到期一次还本付息时应编制的会计分录为( )。
A.
借:短期借款 100 000 ,贷:银行存款 100 000
B.
借:短期借款 101 500 ,贷:银行存款 101 500
C.
借:短期借款 100 000 ,借:应付利息 1500 ,贷:银行存款 101 500 ;借:财务费用 500 ,贷:应付利息 500
D.
借:短期借款 100 000 ,借:财务费用 500 ,借:应付利息 1000 ;贷:银行存款 101 500
E.
借:短期借款 100 000 ,借:财务费用 1 500 ;贷:银行存款 101 500
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