会计专业英语（杨晓华）Task 3.pptVIP

;;Contents:; 3.1 Accounts;3.1.2 Format of accounts example Accounts receivable account is an asset item. Increase in this account is debited, and decrease is credited. At the beginning of January, there’re ￥2,000 balance remained, and following are the changes occur in this account during this month. 10 Jan., increase ￥10,000(Sales on credit). 12 Jan., increase ￥15,000(Sales on credit). 15 Jan., decrease ￥20,000(customer pay off). 20 Jan., increase ￥5,000(Sales on credit). At the end of this month, we have a debit balance of ￥5000. The balance will be carried to the ne