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2012年1月，企业为满足临时所需，向银行借入短期资金一笔，期限3个月，3月底，企业向银行支付短期借款

利息2 000元，应编制的会计分录为（）。

A. 借：财务费用2 000 贷：短期借款2 000

B. 借：短期借款2 000 贷：财务费用2 000

C. 借：财务费用2 000 贷：银行存款2 000

D. 借：银行存款2 000 贷：财务费用2 000

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