财会实务-accounting records

 

　　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 accounting¹ 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。

1 accounting   

n.会计，会计学，借贷对照表

参考例句：

• A job fell vacant in the accounting department.财会部出现了一个空缺。
• There's an accounting error in this entry.这笔账目里有差错。