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【单选题】
某制造企业为增值税一般纳税人。本期外购一批原材料,发票注明买价20000元,增值税税额为3400元,入库前发生的挑选整理费用为1000元,则该批原材料的入账价值为A.
20000
B.
23400
C.
21000
D.
24400
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