题目内容：
宏达公司为增值税小规模纳税人。本期外购原材料一批，购买价格为10 000元，增值税为1 700元，入库前发生的运杂费400元、挑选整理费用为100元。该批原材料的入账价值为（ ）元。 
参考答案：
答案解析：
单选题：宏达公司为增值税小规模纳税人。本期外购原材料一批，购买价格为10 000元，增值税为1 700元，入库前发生的运杂费40
- 题目分类：会计基础
- 题目类型：单选题
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