3)paid RMB¥50,000 in salaries & wages( 支付工資人民幣50,000元)
s & salaries expense 50,000
deposit 50,000
借:職工薪酬 50,000
貸:銀行存款 50,000
4)cash sale of US$1,180( 銷售收入現金1,180美元)
1,180
s revenue 1,180
借:庫存現金 1,180
貸:銷售收入1,180
5)pre-paid insurance for US$12,000 (預付保險費12,000美元)
aid insurance 12,000
deposit 12,000
借:預付保險 12,000
貸:銀行存款 12,000