单项选择题

甲公司为增值税一般纳税人，于2011年12月10日购入一台需要安装的生产设备，取得的增值税专用发票上注明的金额为100万元，增值税进项税额17万元，运杂费1万元，设备安装时，领用自产产品一批，其账面成本为5万元，公允价值（等于计税价格）为8万元，安装人员工资为10万元，设备操作人员培训费2万元，则安装完毕后该项固定资产的入账价值为（）万元。

A．134．36
B．133．85
C．137．36
D．116

你可能感兴趣的试题

单项选择题

The languages of backwardgroups were regarded as underdeveloped because______ A．their languages weredimcult to understand B．the history of theirlanguages was not long C．the sounds of theirlanguages were very easy to understand D．their languages mainlycontained rough and simple sounds

A.their
B.the
C.the
D.their

单项选择题

I'11 tell you the secret，but you don’t tell anyoneelse about it． A．only if B．if only C．even if D．if not

A.only
B.if
C.even
D.if