uc8

某一般纳税企业委托外单位加工一批消费税应税消费品,材料成本1000万元,加工费100万元(不含税),受托方适用的增值税税率为17%,受托方代收代缴消费税50万元。该批材料加工后委托方直接出售,则该批材料加工完毕入库时的成本为( )万元。

  • A1000
  • B1150
  • C1270
  • D1050
参考答案: B
解题思路: 一般纳税人的增值税不计入委托加工物资成本。如果材料收回后直接用于对外销售的,受托方代收代缴的消费税应计入存货成本,所以材料加工完毕入库时的成本=1000+100+50=1150(万元)。
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