jacky
问题补充说明：On December 1,2004 Insto Photo Company purchased merchandise, invioce price $25000,and issued a 12%, 120-day note to Ringo Chemicals Company. Insto uses the calendar year as its fiscal year and uses the periodic inventory system.Required:prepare journal entries on Insto Photo`s books to record the preceding information, including the adjusting entry at the end of the year and payment of the note at maturity.
应付票据360问答的账务处理如下：
1、开出并增景强额裂助被承兑商业汇票购入甚晶八广杆派破兴法讲材料：
借：材料采购
应交税费一一应交增值税(进项税额)
贷：应付票据
2、头款列老防器简如开具的是银行承兑汇票，支穿额侵红切告结查付承兑手续费时：
借：财务费用
贷:银行存款
3、票据到期，支付商业汇票款:
借：应付票据
贷:银行存款
4、应付商业承兑汇票到期，如企业无力支付经门段亮责轮群尼述庆票款，
借：应付票据
贷：应付账款
5、应付银行承兑汇票到期，如企业无力支付票款，
借：应付票据
贷：短期借款
