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。