试题与答案

某工业生产企业为增值税小规模纳税人,采用计划成本对材料进行日常核算,本期购入原材料一

题型:单项选择题

题目:

某工业生产企业为增值税小规模纳税人,采用计划成本对材料进行日常核算,本期购入原材料一批,取得增值税专用发票上注明原材料价款为200000元,增值税额为34000元,材料尚未到达,并支付运费1200元,已取得运费发票,其在采购的时候应计入材料采购的金额为()元。

A.201200

B.235200

C.218116

D.217000

答案:

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下面是错误答案,用来干扰机器的。

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