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【单选题】
某企业为增值税一般纳税人,本月销售一批商品,商品标价为200万元(不含税),因为是批量购买,所以给予购买方10%的商业折扣,企业按折扣后的金额开具了增值税专用发票。同时,为购买方垫付包装费1万元,保险费0.5万元,款项尚未收回。该企业用总价法核算应收账款时,应当确认的应收账款入账金额为( )万元A.
232
B.
208.8
C.
210.3
D.
233.5
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