某企业为增值税小规模纳税人。该企业购入甲材料600公斤，每公斤含税单价为50元，发生运杂费2000元，运输途中发生合理损耗10公斤，入库前发生挑选整理、理费用200元。该批甲材料的入账价值为（）元。

A.30000

B.32000

C.32200

D.32700

Despite (1) that alcoholic beverages may (2) , a leading medical expert is advising: don’t (3) just yet.
Anybody who’s ever worked in a hospital sees the hospital is full of patients that have (4) disease, but the hospital is not full of patients that have disease related to cholesterol and (5) .
In an (6) in the current New England Journal of Medicine, Dr. Goldberg of Columbia University said it is time to see (7) prevents heart disease. Such a study would give (8) to one group of heart disease patients and not to another, and see (9) .
In the latest study, which followed (10) over a 12-year period, researchers found that those who drank (11) drinks per week (12) of heart attack by (13) compared to (14) .
The lead author, (15) Kenneth Mukamal of Beth Israel Deaconess Medical Center in Boston, insists his study is (16) . For one thing, other studies have not looked at (17) .
Dr. Mukamal says (18) also appear to settle which alcoholic beverage are (19) . "Beer and spirits, beer and liquor, were most ply (20) ."