求职英语:注会英语中的基础分录
3)paid RMB¥50,000 in salaries & wages( 支付工资人民币50,000元)
s & salaries expense 50,000
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)
1,180
s 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)
aid insurance 12,000
deposit 12,000
借:预付保险 12,000
贷:银行存款 12,000
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