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【简答题】
2016 年 9 月 1 日,某企业向银行借入一笔期限 2 个月、到期一次还本付息的生产经营周转借款 200 000 元,年利率 6% 。借款利息不采用预提方式,于实际支付时确认。 11 月 1 日,企业以银行存款偿还借款本息的会计处理是( )。
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