原則上,上月應(yīng)該已經(jīng)立賬,即:

借:應(yīng)收賬款20000貸:主營(yíng)業(yè)務(wù)收入20000本月實(shí)際收款若為現(xiàn)金20000元,則:

借:庫(kù)存現(xiàn)金20000貸:應(yīng)收賬款20000若是銀行轉(zhuǎn)賬,則:

借:銀行存款20000貸:應(yīng)收賬款20000