下列关于增值税的项目中应当直接计入有关资产成本的有( )。 - 查题网

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成人高等教育 / 中级财务会计

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下列关于增值税的项目中应当直接计入有关资产成本的有( )。

A、
一般纳税企业委托加工物资支付的增值税
B、
一般纳税企业接受修理劳务支付的增值税
C、
一般纳税企业购买原材料支付的增值税
D、
小规模纳税企业进口货物支付的增值税
E、
小规模纳税企业购买固定资产支付的增值税

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中级财务会计

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