Answer:
If company ABC is a much better career choice then you should accept the offer.
Explanation:
The main consideration in this scenario should be career growth. As a new graduate one will want to start with a company that has good training programmes and possibility for career growth.
The main consideration at this stage should not be the salary that is offered. While this is a good incentive, earning a good salary without progressing in your career will be a bad choice in the long run.