Zhang: Have you recorded the revenue of ¥100000 earned on July 1? / b" Z# x6 s) x* f3 B3 c8 {3 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. 2 l$ ^4 s2 }2 |3 p) ^6 |- x 张:7月1日10万元的收入记录了没有?' t( y4 x# ]% [6 `; Q' R
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。