题目内容 (请给出正确答案)
提问人:网友z*****n 发布时间:2022年5月1日 21:37
[单选题]

A公司购入C材料一批,增值税专用发票上记载的货款为100000元,增值税额为17000元,另对方代垫包装费500元,全部款项已用转账支票付讫,材料已验收入库,A公司会计处理正确的是( )。

A . 借:原材料--C材料100500

应交税费--应交增值税(进项税额)17000

贷:银行存款117500B . 借:原材料--C材料100000

应交税费--应交增值税(进项税额)17000

其他应收款500

贷:银行存款117500C . 借:原材料--C材料100500

贷:银行存款100500D . 借:原材料--C材料117500

贷:银行存款100500

应交税费--应交增值税(销项税额)17000

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