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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

admin2010-07-06  2
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.
【24】
选项 A、decided
B、recognized
C、known
D、spent
答案B
解析 本题考查固定搭配。be recognized as 意为“视为”。known 可以与as 搭配，但意为“被认为是”，多表示已存在的状态，如：The Great Wall known as one of the seven wonders in the world．在此之前，长城的地位早已确立。其他两项decided 和spent 均不可与as搭配。
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