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【单选题】
甲公司为增值税小规模纳税人,2015年9月份从一般纳税人处购入原材料一批,增值税专用发票上注明:材料价款10000元,增值税税额1700元,则该原材料的入账价值为( )元。
A.
10000
B.
11700
C.
12000
D.
13400
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B.
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A.
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B.
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C.
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