1)purchases of inventory in cash for RMB￥3,000( 現(xiàn)金人民幣3,000元購(gòu)買(mǎi)存貨)

Dr.inventory 3,000

Cr.cash 3,000

借：存貨 3,000

貸：庫(kù)存現(xiàn)金 3,000

2)sales on account of US$10,000 (賒銷(xiāo)方式銷(xiāo)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(xiāo)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(xiāo)售收入現(xiàn)金1,180美元)

Dr.cash 1,180

Cr.sales revenue 1,180

借：庫(kù)存現(xiàn)金 1,180

貸：銷(xiāo)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