《初级会计实务》自测试题一、单项选择题1.甲公司为增值税一般纳税人,2016年8月1日,甲公司购入一台需要安装的生产用设备,取得的增值税专用发票上注明的设备买价为40 000元,增值税额为6 800元,支付的运输费为1 200元(不考虑增值税),设备安装时领用原材料价值1 000元(不含税),购进该批原材料的增值税进项税额为170元,设备安装时支付有关人员工资薪酬2 000 “Primary Accounting Practice” self-test questions a single choice 1. A company as a general taxpayer VAT, August 1, 2016, a company purchased a need to install the production equipment, VAT invoices obtained The purchase price of the equipment indicated is 40,000 yuan, the value added tax is 6,800 yuan, the transportation fee paid is 1 200 yuan (excluding VAT), the value of raw materials used for equipment installation is 1,000 yuan (excluding tax) VAT on the purchase of the batch of raw materials input tax is 170 yuan, the installation of equipment to pay salaries and salaries paid 2 000