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【多选题】
2月1日某企业购入原材料一批,开出一张面值为117000元,期 限 为 3个月的不带息的商业承兑汇票。5月1日该企业无力支付票款时,下列会计处理不正确的有 ( )
A.
借：应付票据 1 1 7000 货：短期借款 1 17000
B.
借：应付票据 117000 贷：其他应付款 1 17000
C.
借：应付票据 117000 货：应付账款 117000
D.
借：应付票据 117000 贷：预付账款 117000
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