[单选题] 提问人:匿名网友 提问时间:2021-08-24

某企业2011年度有关资料如下:①应付账款项目:年初数100万元,年末数120万元;②应付票据项目:年初数40万元,年末数20万元;③预付款项项目:年初数80万元,年末数90万元;④存货项目的年初数为100万元,年末数为80万元,没有计提存货跌价准备;⑤营业成本4 000万元;⑥应交税费-应交增值税(进项税额)600万元;⑦其他有关资料如下:用固定资产偿还应付账款10万元,生产成本中直接工资项目含有本期发生的生产工人工资费用100万元,本期制造费用发生额为60万元(其中消耗的物料为5万元,其他均为银行存款支付)。则该企业“购买商品、接受劳务支付的现金”项目应填列的金额为( )。


A .4 425万元
B .4 435万元
C .4 600万元
D .4 455万元

提问人:匿名网友 提问时间:2021-08-24

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