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某企业2010年1月1日向银行借款10万元,期限6个月,年利率9%,每月末计提利息。按银行规定一般予每季

度末收取短期借款利息,2010年3月份企业对短期借款利息应作的会计处理为()。

A.借:财务费用750 应付利息1500 贷:银行存款2250

B.借:财务费用1500 应付利息750 贷:银行存款2250

C.借:财务费用750 贷:银行存款750

D.借:财务费用2250 贷:银行存款2250

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