Zhang: Have you recorded the revenue of ¥100000 earned on July 1?+ m: B2 B: p+ V. S0 V3 c$ l, ]
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. ) H4 J9 J: W6 ]6 a+ Q( E" F9 t r 张:7月1日10万元的收入记录了没有? / w# @5 q9 f6 ~$ s 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。