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[单选题]
某工业企业为增值税一般纳税人,2009年10月9日购入材料一批,取得的增值税专用发票上注明的价款为21200元,增值税额为3604元。材料入库前的挑选整理费为200元,材料已验收入库。则该企业取得的该材料的入账价值应为()元。
A
20200b.21400c.23804d.25004
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试题答案:
B
答案解释:
P96该材料的入账价值应为:21200+200=21400(元)
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