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【单选题】
甲股份公司(增值税一般纳税人)小规模纳税人购入生产用的增值税应税材料一批,涉及下列支出:不包含增值税的买价200000元(没有取得增值税专用发票);向运输单位支付运输费5000元(已经取得运输发票),车站临时储存费2000元;采购员差旅费800元。小规模纳税人增值税的征收率为3%,外购运费增值税抵扣率为7%。 要求: 根据上述资料,不考虑其他因素,回答下列各题。 下列关于甲公司购入材料成本的构成表述中,不正确的是( )
A.
采购员差旅费800元计入存货成本
B.
向小规模纳税人购入材料时所支付的增值税计入了存货成本
C.
车站临时储存费2000元作为存货成本入账
D.
外购货物所支付的运费可按其金额的7%抵扣增值税销项税
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