题目内容：
2019年8月甲酒厂 将自产薯类白酒1吨馈赠老客户，该批白酒生产成本42500元，无同类白酒销售价格。已知消费税比例税率为20%，定额税率为0．5元/500克，成本利润率为5%，1吨=1000千克。计算甲酒厂当月该笔业务应缴纳消费税税额的下列算式中，正确的是()。
A．42500x (1+5%) /(1-20%) x20%=11156．25(元) A．42500x (1+5%) /(1-20%) x20%=11156．25(元)
A．42500x (1+5%) /(1-20%) x20%=11156．25(元)
A．42500x (1+5%) /(1-20%) x20%=11156.25(元)
A．42500x (1+5%) /(1-20%) x20%=11156.25(元)
B．[42500x (1+5%) +1x1000x2x0．5]/ (1-20%)x20%+1x1000x2x0．5=12406．25 (元)
B．[42500x (1+5%) +1x1000x2x0．5]/ (1-20%)x20%+1x1000x2x0．5=12406．25 (元)
B．[42500x (1+5%) +1x1000x2x0.5]/ (1-20%)x20%+1x1000x2x0.5=12406.25 (元)
B．[42500x (1+5%) +1x1000x2x0.5]/ (1-20%)x20%+1x1000x2x0.5=12406.25 (元)
B．[42500x (1+5%) +1x1000x2x0.5]/ (1-20%)x20%+1x1000x2x0.5=12406.25 (元)
C．42500x (1+5%) x20%+1x1000x2x0．5=9925(元)
C．42500x (1+5%) x20%+1x1000x2x0．5=9925(元)
C．42500x (1+5%) x20%+1x1000x2x0.5=9925(元)
C．42500x (1+5%) x20%+1x1000x2x0.5=9925(元)
C．42500x (1+5%) x20%+1x1000x2x0.5=9925(元)
D．[42500x(1+5%) +1x1000x2x0．5]/ (1-20%)x20%=11406．25 (元)
D．[42500x(1+5%) +1x1000x2x0．5]/ (1-20%)x20%=11406．25 (元)
D．[42500x(1+5%) +1x1000x2x0.5]/ (1-20%)x20%=11406.25 (元)
D．[42500x(1+5%) +1x1000x2x0.5]/ (1-20%)x20%=11406.25 (元)
D．[42500x(1+5%) +1x1000x2x0.5]/ (1-20%)x20%=11406.25 (元)
参考答案：
答案解析：