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某企业为增值税一般纳税人,购入材料一批,增值税专用发票上标明的价款为100万元,增值税为17万元,另支付材料的保险费2万元、包装物押金3万元。该批材料的采购成本为( )万元。

  • A100
  • B102
  • C117
  • D105
参考答案: B
解题思路: 本题考核原材料入账价值的计算。此题目中某企业为一般纳税人,因此增值税可以抵扣,不计入材料的成本,包装物押金单独在其他应收款中核算,不计入材料的成本。其会计分录:
借:原材料102
    应交税费-应交增值税(进项税额)17
    其他应收款3
贷:银行存款122
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