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【单选题】
甲公司接受乙公司投资转入原材料一批,账面价值100000元,投资协议约定价值120000元,假定投资协议约定价值与公允价值相符,该项投资没有产生资本溢价,甲公司实收资本应增加( )元。
A.
100000
B.
116000
C.
120000
D.
139200
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