Zhang: Have you recorded the revenue of ¥100000 earned on July 1? 5 B3 X8 l8 r( i) w: J; c5 Z 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 RMB100000.5 b8 _+ A! S6 V9 G0 G- w
张:7月1日10万元的收入记录了没有?" i- a* l9 n( S( f
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。