财会英语：accounting records_商贸英语

财会英语：accounting records

文章来源：文章作者：发布时间：2007-04-06 00:39 字体： [大中小]　进入论坛

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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。

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收听单词发音

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。

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