Zhang: Have you recorded the revenue of ¥100000 earned on July 1?% ?5 ]1 p7 f" B4 v* ]* y
Liu: Certainly, I have recorded this revenue and an accounts receivable in the accounting records on July 1.Look, the entry is Dr: Accounts receivable RMB100000,Cr: Sales RMB100000. + S1 Y) Q2 `( i0 R 张:7月1日10万元的收入记录了没有?+ C" y5 n0 o: O; A% z
刘:当然。我已经在7月1日确认了收入,并增加了相应的应收账款余额。看,会计分录为 借:应收账款 人民币100000,贷:销售收入 人民币100000。