<root>
<rows>
<errMsg text=""/>
<retValue text="true"/>
</rows>
<records>
<productno text="000321"/>
<billno text=""/>
<orderno text="D004410439"/>
<out_trade_no text="100001"/>
<plcprem text="0.0"/>
<orderprem text="50.0"/>
<commision text="0.0"/>
</records>
....
<root>

Array
(
    [rows] => Array
        (
            [errMsg] => 
            [retValue] => true
        )
    [records] => Array
        (
            [productno] =>000321
            [billno] =>
            [orderno] =>D004410439
            [out_trade_no] => 100001
            [plcprem] =>0.0
            [orderprem] =>50.0
            [commision] =>0.0
        )
        .....
)

$s =<<< XML
<root>
<rows>
<errMsg text=""/>
<retValue text="true"/>
</rows>
<records>
<productno text="000321"/>
<billno text=""/>
<orderno text="D004410439"/>
<out_trade_no text="100001"/>
<plcprem text="0.0"/>
<orderprem text="50.0"/>
<commision text="0.0"/>
</records>
</root>
XML;
$obj = simplexml_load_string($s);
$r = array();
foreach($obj as $name=>$nodes) {
  foreach($nodes as $k=>$v) {
    $t = (array)$v->attributes()->text;
    $r[$name][$k] = $t[0];
  }
}
print_r($r);

------解决方案--------------------
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PHP code
$s =<<< XML
<root>
<rows>
<errMsg text=""/>
<retValue text="true"/>
</rows>
<records>
<productno text="000321"/>
<billno text=""/>
<orderno text="D004410439"/>
<out_trade_no text="100001"/>
……