某工业企业为增值税小规模纳税人，2003年10月9月1日购入材料一批，取得的增值税专用发票上注明的价款为21200元，增值税额为3604元。该企业适用的增值税征收率为 6%，材料入库前的挑选整理费为200元，材料已验收入库。则该企业取得的该材料的入账价值应为( )元。
A．20200
B．21400
C．23804
D．15004
参考答案：D
解析： 该企业取得的该材料的入账价值=21200+3604+200=25004(元)。
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| There're different kinds of animals in the zoo. We see the zoo keepers give them food to eat. The animals don't have to 1 food by themselves. They just eat, walk and 2 all day. So many of 3 may think that the animals there 4 happy and lucky. But most of them are sad. Why? They're 5 free. Animals like elephants, monkeys and tigers usually live freely and happily in 6 or mountains. Tigers, 7 example, run, jump, play with their children 8 catch small animals for food. But now they have to stay in 9 rooms in the zoo. Their life in the zoo is 10 different from their life in the forests. Now many of us think more animals should go back to forests and mountains so that the earth will become better. | ||||
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