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【单选题】
2016年3月1日,甲企业(一般纳税人)购入原材料一批,取得增值税专用发票注明的价款1000元,增值税款170元,支付装卸费130元,材料入库,货款未付,则甲企业应编制的会计分录为
A.
借:原材料1000 应交税费一应交增值税(进项税额)300 贷:应付账款1300
B.
借:原材料1130 应交税费一应交增值税(进项税额)170 贷:应付账款1300
C.
借:原材料1170 应交税费应交增值税 (进项税额)130 贷:应付账款1300
D.
借:原材料1300 贷:应付账款1300
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