Zhang: Have you recorded the revenue of ¥100000 earned on July 1?5 q; M M1 `8 E% w
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.- C+ w0 L2 s" Y) o% C" P2 K
张:7月1日10万元的收入记录了没有? + {* J q+ b0 B 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。