1)purchases of inventory in cash for RMB￥3,000( 现金人民币3,000元购买存货)
Dr.inventory 3,000
Cr.cash 3,000
借：存货 3,000
贷：库存现金 3,000
2)sales on account of US$10,000 (赊销方式销售，收入10,000美元)
Dr.account receivable 10,000
Cr.sales revenue 10,000
借：应收账款 10,000
贷：销售收入 10,000
3)paid RMB￥50,000 in salaries & wages( 支付工资人民币50,000元)
Dr.wages & salaries expense 50,000
Cr.bank deposit 50,000
借：职工薪酬 50,000
贷：银行存款 50,000
4)cash sale of US$1,180( 销售收入现金1,180美元)
Dr.cash 1,180
Cr.sales revenue 1,180
借：库存现金 1,180
贷：销售收入1,180
5)pre-paid insurance for US$12,000 (预付保险费12,000美元)
Dr.prepaid insurance 12,000
Cr.bank deposit 12,000
借：预付保险 12,000
贷：银行存款 12,000
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