1)purchases of inventory in cash for RMB￥3,000( 現(xiàn)金人民幣3,000元購買存貨)
Dr.inventory 3,000
Cr.cash 3,000
借：存貨 3,000
貸：庫存現(xiàn)金 3,000
2)sales on account of US$10,000 (賒銷方式銷售，收入10,000美元)
Dr.account receivable 10,000
Cr.sales revenue 10,000
借：應(yīng)收賬款 10,000
貸：銷售收入 10,000
3)paid RMB￥50,000 in salaries & wages( 支付工資人民幣50,000元)
Dr.wages & salaries expense 50,000
Cr.bank deposit 50,000
借：職工薪酬 50,000
貸：銀行存款 50,000
4)cash sale of US$1,180( 銷售收入現(xiàn)金1,180美元)
Dr.cash 1,180
Cr.sales revenue 1,180
借：庫存現(xiàn)金 1,180
貸：銷售收入1,180
5)pre-paid insurance for US$12,000 (預(yù)付保險(xiǎn)費(fèi)12,000美元)
Dr.prepaid insurance 12,000
Cr.bank deposit 12,000
借：預(yù)付保險(xiǎn) 12,000
貸：銀行存款 12,000
