Zhang: Have you recorded the revenue of ¥100000 earned on July 1? 7 ~, s) X7 U0 e$ J 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. + z% e6 U/ p. y3 I! Y7 M% \$ Y 张:7月1日10万元的收入记录了没有? ) G- ?4 p. O* T1 p3 i( w [ 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。