商业银行向某单位发放抵押贷款时的会计分录为？

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【单选题】【消耗次数：1】

① 借记抵押贷款，贷记单位活期存款

② 借记单位活期存款，贷记抵押贷款

③ 借记抵押贷款，贷记转账支票

④ 借记转账支票，贷记抵押贷款

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