首页
外语
计算机
考研
公务员
职业资格
财经
工程
司法
医学
专升本
自考
实用职业技能
登录
外语
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
admin
2010-07-06
31
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.
【27】
选项
A、superior
B、inferior
C、added
D、equal
答案
D
解析
本题考查词义辨析。从文章“资产的成本等于购置资产时所花的现金”判断,应选equal。因为be equal to 意为“与……相等”,而其他三项superior:be superior to 意为“超过,多于”;inferior:be inferior to 意为“少于,不足”;added:be added to 意为“在……基础上添加”均不符合题意。
转载请注明原文地址:https://kaotiyun.com/show/27Jd777K
本试题收录于:
公共英语四级笔试题库公共英语(PETS)分类
0
公共英语四级笔试
公共英语(PETS)
相关试题推荐
Allinternationalchainschoolsteachmanydifferentlanguages.
PaoloFril,chairmanandscientificofficerofGeneDupe,basedinSanMelito,California,isamanwithadream.Thedreamisa
WhatislackinginNorthAmerica’sretailindustry?
WhatislackinginNorthAmerica’sretailindustry?
WhydidtheancestorsofGypsiesleavetheirhomes?
WhydidtheancestorsofGypsiesleavetheirhomes?
Whydidthemanlosehistemper?
Humansareforeverforgettingthattheycan’tcontrolnature.Exactly20yearsago,aTimemagazinecoverstoryannouncedthat"
WhatisthelowesttemperatureintheAntarctic?
随机试题
中央政府投资的项目,包括本级政府建设项目,以及跨地区、跨流域和()的项目。
我国工程咨询行业正式形成的标志是()。
“备案号”栏:()。“征免”栏:()。
以下做法中符合金字塔卖出操作的是( )。
按调用出DATE日期功能,输入12.1110会显示DT1=()。
某公司目前的普通股100万股(每股面值1元,市价5元),资本公积400万元,未分配利润500万元。发放10%的股票股利后,公司的未分配利润将减少50万元,股本增加10万元,()
文成公主人藏和亲嫁与松赞干布,这一历史事件发生的朝代是()。
Whenweconductforeigntrade,theimportanceofunderstandingthelanguageofacountrycannotbeunderestimated.Thesuccessfu
辛亥革命“有它胜利的地方,也有它失败的地方”,这是因为它()
Waterpowerstationsarebuilt______bigwaterfallsandwherethewaterisrunningfast.
最新回复
(
0
)