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【单选题】
A 企业2018年7月2日从B公司购入一批产品并已验收入库。增值税专用发票上注明该批产品的价款为300万元,增值税税额为48万元。合同中规定的现金折扣条件为2/10,1/20,N/30,假定计算现金折扣时不考虑增值税。A企业在2018年7月11日付清货款。则A企业购入产品付账款的入账价值为( )万元。
A.
300
B.
348
C.
48
D.
342
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