财会英语(在线收听

Zhang: Have you recorded the revenue of ¥100000 earned on July 1?

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.

  张:7月1日10万元的收入记录了没有?

  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。

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