Borrow: non-operating expenses [at sales price]
Credit: other business income [at sales price /( 1+ tax rate)]
Loan: Taxes payable-VAT payable
2, in vitro diagnostic reagents according to sales processing.
Debit: Accounts receivable [at sales price]
Loan: main business income [sales price /( 1+ tax rate)]
Loan: Taxes payable-VAT payable