甲企业以一辆运输汽车与乙公司的一批原材料相交换，汽车的原价为70000元，已提折旧2

发布时间：2017-07-16 15:57 │ 来源：www.tikuol.com

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问题：

甲企业以一辆运输汽车与乙公司的一批原材料相交换，汽车的原价为70000元，已提折旧24000元，原材料的计税价格为50000元，增值税率为17%。针对该笔交易甲企业向乙公司支付补价22000元，此次交易中甲企业所换入的原材料的入账价值为（）元

A、46000

B、59500

C、68000

D、37500

考点：经济学中级财务会计中级财务会计题库

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