题目内容
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[单选题]
某增值税小规模纳税人,外购原材料一批,取得增值税普通发票注明的价款为20万元,增值税税额为3.4万元,在购入过程中支付运费1万元。则该企业原材料的入账金额为()万元
A.23.4
B.21
C.24.4
D.20
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A.23.4
B.21
C.24.4
D.20
A.151
B.175.1
C.175
D.174.1
A.117
B.118
C.100
D.101
A.27.7
B.27.2
C.32.132
D.27.882
A.122.2
B.122
C.122.5
D.122.42
A.1.23
B.1.24
C.1.25
D.1.26
A.2537.42
B.2537.26
C.2536.76
D.2536.42
A.118
B.117
C.100
D.101
A.外购原材料支付的增值税额
B.外购原材料支付运费按比例扣除的增值税额
C.外购原材料支付保险费按比例扣除的增值税额
D.外购原材料支付建设基金按比例扣除的增值税额
A.234
B.237
C.239.33
D.236.22