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请教：2013年广西会计从业资格《会计基础》考前冲刺试卷四第4大题第1小题如何解答？

【题目描述】

根据下列经济业务，编制下列各的会计分录。

从银行借人为期三年的基建借款2000000元，存入银行。

【我提交的答案】：借：长期借款 2000000 贷：银行存款 2000000

【参考答案分析】：

编制的会计分录如下：

借：银行存款　　2000000

贷：长期借款　　2000000

不是要写两个分录么。借：长期借款 2000000

贷:银行存款 2000000

借：银行存款 2000000

贷:长期借款 2000000

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