开具应付票据时的会计分录是什么

开票据时的会计分录怎么做大家知道吗？有关的会计处理会计人们做到怎么做吗？如果对这部分内容不太了解，那就和小编一起来学习吧。
开具应付票据时的会计分录是什么？
应付票据开具时的会计分录怎么处理?
企业应通过"应付票据"科目，核算应付票据的发生、偿付等情况。企业应当设置"应付票据备查簿"，应付票据到期结清时，应当将备查簿中记录的内容予以注销。
应付票据的开出、承兑
企业因购买材料、商品和接受劳务供应等而开出、承兑的商业汇票，应当按其票面金额作为应付票据的入账金额。
应付票据开出、承兑的账务处理:
1、企业因购买材料、商品和接受劳务供应等而开出、承兑的商业汇票时:
借:材料采购(或原材料、库存商品、应付账款等)
应交税费--应交增值税(进项税额)
贷:应付票据
2、企业因开出银行承兑汇票而支付银行的承兑汇票手续费时:
借:财务费用
贷:银行存款(或库存现金)
应付票据的转销会计分录怎么处理?
应付商业承兑汇票到期，如企业无力支付票款，应将应付票据按账面余额转作应付账款；应付银行承兑汇票到期，如企业无力支付票款，应将应付票据的账面余额转作短期借款。
应付票据转销的账务处理:
1、应付商业承兑汇票到期时:
借:应付票据
贷:应付账款
2、应付银行承兑汇票到期时:
借:应付票据
贷:短期借款
3、如果银行汇票为异地，银行本票见票即付：
借：负债/支出类账户
贷：银行存款
4、开具银行汇票的相关分录
借：其他货币资金权-银行汇票贷：银行存款
预付时：

借：预付账款贷：其他货币资金-银行汇票

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