![](https://static.youtibao.com/asksite/comm/h5/images/m_q_title.png)
[单选题]
某企业为增值税一般纳税人。本期外购原材料一批,发票注明买价20000元,增值税税额为2600元,入库前发生的挑选整理费用为1000元(不含税),则该批原材料的入账价值为()
A.20000
B.22600
C.21000
D.23600
![](https://static.youtibao.com/asksite/comm/h5/images/m_q_a.png)
D、23600
![](https://static.youtibao.com/asksite/comm/h5/images/solist_ts.png)
A.20000
B.22600
C.21000
D.23600
D、23600
A.20000元
B.23200元
C.21000元
D.24200元
A.20000
B.21000
C.23400
D.24400
A.12200元
B.11700元
C.10500元
D.10000元
A.9800
B.11081.4
C.10700
D.11100
A.3080
B.3100
C.3610
D.3000
A.17659元
B.13563.6元
C.4659元
D.10595.4元
A.149
B.149.5
C.126.5
D.132
A.72.45
B.104.65
C.68.3
D.100.5
A.0.43
B.0.39
C.0.12
D.0.15
A.3590
B.3100
C.3610
D.3000