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【单选题】
企业收到投资者投入设备一台，该设备原值为1OO 000元，已提折旧20 000元，双方协议约定的价值为70 000元，则企业固定资产的入账价值为（ ）A.
100 000元
B.
800 000元
C.
70 000元
D.
90 000元
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