1. For example, a bookstore sells a batch of books, and the price excluding tax is 20,000 yuan. Because the other party buys in bulk, it gives a 10% discount. The enterprise shall confirm the sales amount and VAT output tax according to the discounted amount.

2. Revenue to be confirmed = 20,000 * (1-10%) =18,000 yuan; VAT output tax = 18000* 13% (low book tax rate) =2340, assuming that all the money is received through the bank:

Debit: Bank deposit 20340

Loan: main business income 18000.

Taxes payable-VAT payable (output tax) 2340

Suppose the cost of this batch of books is 15000 yuan:

Debit: main business cost 15000.

Loan: Goods in stock 15000

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