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  3. The cost of plant and equipment includes all expenditures reasonable and necessary in acquring the asset and placing it in a pos

The cost of plant and equipment includes all expenditures reasonable and necessary in acquring the asset and placing it in a pos

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问题      The cost of plant and equipment includes all expenditures reasonable and necessary in acquring the asset and placing it in a position and condition for use in the operations of the business. Only reasonable and necessary expenditures should be  【21】______   . For example, ff the company’s truck driver receives a traffic ticket while hauling a new machine to the plant, the traffic  【22】______   is not part of the cost of the new machine, ff the machine is dropped and  【23】______   while being uploaded, the cost of repairing the damage should be  【24】______   as expense in the current period and should not be added  【25】______   the cost of the machine.
     Cost is most easily determined  【26】______   an asset is purchased for cash. The cost of the asset is then  【27】______   to the cash outlay necessary in acquiring the asset  【28】______   any expenditure for freight, insurance while in transit, installation, trial runs, and any other  【29】______   necessary to make the asset ready for use. If plant assets are  【30】______   on the installment plan or by issuance of notes payable, the interest element or carrying charge should be  【31】______   as interest expense and not as part of the cost of the plant assets.
      Why should all the incidental charges  【32】______   to the acquisition of a machine  【33】______   included in its cost? Why  【34】______   treat these incidental charges as expenses of the period in which the machine is acquired?
   The answer is to be found in the basic accounting  【35】______   of matching costs and revenue. The benefits of  【36】______   the machine will be received over a span of years, 10 years, for example. During those 10 years the  【37】______   of the machine will contribute to revenue.  【38】______   ,the total costs of the machine should be recorded in the accounts as a(n)  【39】______   and allocated against the revenue of the 10 years. All costs incurred in acquiring the machine are costs for services to be  【40】______   from using the machine.
【21】
选项 A、excluded
B、included
C、combined
D、spent
答案B
解析 本题考查词义辨析。Included 意为“包括进来”，文中意思是“只有合理的、必要的支出才应当包括进来”。而excluded 意为“除外”；combined 意为“结合”均不合题意，spent 不能接expenditure 作宾语。
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