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小规模纳税企业购入原材料取得的增值税专用发票上注明:货款20 000元,增值税3 400元,在购入材料的过程中另支付运杂费600元。则该企业原材料的入账价值为( )元。

单选题
2021-09-02 00:22
A、24000
B、20600
C、20540
D、23400
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正确答案
A

试题解析

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