问题 单项选择题 共用题干题

某企业上年末资产负债表部分项目的余额如下:货币资金230000元,应收账款42450元,存货132000元,固定资产原价510000元,累计折旧183000元。该企业本年度发生下列经济业务:(1)购入A材料一批,买价为20000元,增值税额为3400元;购入B材料一批,买价为10000元,增值税额为1700元;购入A、B两种材料共发生运杂费900元,按材料的买价比例分配;材料的货款和运杂费共计36000元均以银行存款支付,材料已验收入库。(2)对企业行政管理部门使用的固定资产计提折旧600元。(3)销售产品一批,售价为30000元,增值税税率为17%,货款尚未收到;该批产品的生产成本为22000元,销售产品应交纳的城市维护建设税及教育费附加为500元。

根据上述业务(1),计算A材料的实际采购成本为()。

A.20300元

B.20600元

C.23400元

D.24000元

答案

参考答案:B

解析:A材料实际采购成本=买价+应承担的运杂费=20000+900×20000/(20000+10000)=20600(元)。

单项选择题 A1型题
阅读理解

阅读理解。

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