【中文版】

开出本票是指银行在收到客户提交的开立本票申请后，签发本票并交给客户的业务。开出本票是一种支付工具，可以用于各种款项的支付。

在会计科目中，开出本票属于“银行存款”科目的范畴。当银行为客户签发本票时，会减少客户的银行存款，同时增加客户的应付票据。具体来说，会计分录如下：

借：应付票据——XX公司
贷：银行存款——XX公司

以上会计分录表示银行为客户签发本票后，客户的应付票据增加，同时银行存款减少。

需要注意的是，开出本票需要经过银行的审核和确认，确保客户具备足够的信用和支付能力。另外，使用本票进行支付时，需要经过背书和交付等程序，确保本票的安全性和合法性。

总的来说，开出本票是一种重要的支付工具，可以用于各种款项的支付。在会计科目中，开出本票属于“银行存款”科目的范畴。使用本票进行支付时，需要注意背书和交付等程序，确保本票的安全性和合法性。

【英文版】

The term "issue a cashier's order" refers to the business in which a bank receives a customer's application for opening a cashier's order, issues the order and hands it over to the customer. A cashier's order is a payment instrument that can be used for various payment purposes.

In the field of accounting, issuing a cashier's order belongs to the category of "deposit". When a bank issues a cashier's order for a customer, it will reduce the customer's deposit and increase the customer's payable order. Specifically, the accounting entry is as follows:

Debit: Payable order - XX company
Credit: Deposit - XX company

The above accounting entry indicates that after the bank issues a cashier's order for the customer, the customer's payable order increases and the deposit decreases.

It should be noted that issuing a cashier's order requires bank review and confirmation to ensure that the customer has sufficient credit and payment capabilities. In addition, when using a cashier's order for payment, it needs to go through procedures such as endorsement and delivery to ensure the safety and legitimacy of the cashier's order.

Overall, issuing a cashier's order is an important payment instrument that can be used for various payment purposes. In the field of accounting, issuing a cashier's order belongs to the category of "deposit". When using a cashier's order for payment, it is necessary to pay attention to procedures such as endorsement and delivery to ensure the safety and legitimacy of the cashier's order.