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购入甲材料500公斤，价款78000元，乙材料200公斤，价款67000元，对方开来增值税专票，税率17%，同时对方代垫1400元运费（按照甲乙材料的重量分配）。所有款项开出3月期银行承兑汇票一张。材料未到；

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A. 对
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