题目内容
（请给出正确答案）
下列关于事业单位的事业收入的相关账务处理中，不正确的是（）。
A.对采用财政专户返还方式管理的事业收入，收到应上缴财政专户的事业收入，借：银行存款，贷：事业收入
B.向财政专户上交款项时，按照实际上缴的款项金额，借：应缴财政专户款，贷：银行存款
C.收到从财政专户返还的事业收入时，按照实际收到的返还金额，借：银行存款，贷：事业收入
D.对其他事业收入，收到款项时，借：银行存款，贷：事业收入
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