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【单选题】
A企业接受一批原材料投资,该批原材料在当时的市场价为100万元,双方协议确定的价值为70万元(此价格不公允),A企业接受投资时原材料的入账价值为()。
A.
100万元
B.
85万元
C.
70万元
D.
无法确定
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