某企业为增值税小规模纳税人,购入原材料一批,增值税专用发票上注明的原材料价款20000元,增值税额3400元,另支付运杂费600元。则原材料入账价值是
A.20540元
B.20600元
C.23400元
D.24000元
正确答案是D
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