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【多选题】
2013年4月1日,甲公司因急需流动资金,从银行取得期限为5个月的借款200 000元,年利率为6%,按月计提利息,8月31日到期偿还本息。假定不考虑其他因素,下列会计处理不正确的有( )。A.
取得短期借款 借:银行存款 200 000 贷:短期借款 200 000
B.
每月计提利息 借:财务费用 1 000 贷:短期借款--应计利息 1 000
C.
到期还本付息 借:短期借款 200 000 应付利息 4 000 财务费用 1 000 贷:银行存款 205 000
D.
到期还本付息 借:短期借款--本金 200 000 应计利息 5 000 贷:银行存款 205 000
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