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Tue Jun 12 15:58:48 CST 2018
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某企業(yè)向甲公司銷售一批產(chǎn)品，按照價(jià)目表上標(biāo)明的價(jià)格計(jì)算，其售價(jià)金額為20 000元，由于是批量銷售，企業(yè)給予10%的商業(yè)折扣，適用的增值稅稅率為17%.為了鼓勵(lì)購(gòu)貨方提前付款，給予一定的現(xiàn)金折扣，折扣條件為：2/10、1/20、n/30.則該企業(yè)應(yīng)收賬款的入賬金額為（?。┰?。
A.23 400
B.21 060
C.18 000
D.21 400
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某企業(yè)向甲公司銷售一批產(chǎn)品，按照價(jià)目表上標(biāo)明的價(jià)格計(jì)算，其售價(jià)金額為20 000元，由于是批量銷售，企業(yè)給予10%的商業(yè)折扣，適用的增值稅稅率為17%.為了鼓勵(lì)購(gòu)貨方提前付款，給予一定的現(xiàn)金折扣，折扣條件為：2/10、1/20、n/30.則該企業(yè)應(yīng)收賬款的入賬金額為（?。┰?/p>
A.23 400
B.21 060
C.18 000
D.21 400
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