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.
    張：7月1日10萬(wàn)元的收入記錄了沒(méi)有？
    劉：當(dāng)然。我已經(jīng)在7月1日確認(rèn)了收入，并增加了相應(yīng)的應(yīng)收賬款余額?？?，會(huì)計(jì)分錄為 借：應(yīng)收賬款 人民幣100000,貸：銷售收入 人民幣100000。