Give Sample Code Snippet of Apex that that will show that how Parent and Child record can be inserted in Single Statement ?

It can be done with help of External Id.

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1	Date dt = Date.today().addDays(7);

2	Opportunity newOpportunity = new Opportunity(Name = 'shivasoft', StageName = 'Prospecting', CloseDate = dt);

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/*

5	Create the parent reference. Used only for foreign key reference  and doesn't contain any other fields. If we provide any other value it will give following error

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7	System.DmlException: Insert failed. First exception on row 1; first error: INVALID_FIELD, More than 1 field provided in an external foreign key reference in entity: Account: []

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*/

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10	Account accountReference = new Account(MyExtID__c = 'SHIVA1234567');

11	newOpportunity.Account = accountReference;

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13	//  Create the Account object to insert.  Same as above but has Name field.  Used for the insert.

14	Account parentAccount = new Account(Name = 'Shiva', MyExtID__c = 'SHIVA1234567');

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16	Database.SaveResult[]

17	results = Database.insert(new SObject[] {  parentAccount, newOpportunity });