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【单选题】
某小企业销售商品一批,增值税专用发票上标明的价款为 60 万元,适用的增值税税率为 17%,为购买垫运杂费为 2 万元,款项尚未收回。该企业确认的应收账款为( )万元。
A.
60
B.
62
C.
70.2
D.
72.2
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