题目内容
（请给出正确答案）
A.71.21
B.78.31
C.78.83
D.86.14
答案
D、86.14
解析：组成计税价格=到岸价×人民币外汇牌价+进口关税+消费税=（10+1+0.029）*7.1*（1+10%）=86.14万元人民币。
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(1)( ) It is a discrepancy.
(2)( ) It is not a discrepancy.
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IncotermInsurance Doc.Transport Doc.
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