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
25
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.
【35】
选项
A、principal
B、technique
C、principle
D、technology
答案
C
解析
本题考查词义辨析。表达会计学的付帐原则应选principle,而principal意为“负责人,首长”;technique 意为“技术,技巧”;technology 意为“科技,技术”均不符合题意。
转载请注明原文地址:https://kaotiyun.com/show/o7Jd777K
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
A=AudiA3B=HondaCivicC=Rover200D=ToyotaCamryHybridWhichcar...hasadriverseatthatcanbeadjustedtofitmo
Accordingtothewoman,whatgovernstheclotheswewear?
Allinternationalchainschoolsteachmanydifferentlanguages.
AccordingtotheAmericanAcademyofDermatology,anestimated10to50millionpeopleinthiscountryhaveanallergicreaction
Thespeechismainlyabouttheorganizationofthecompany.
Youhavereadanarticleinanewspaperwhichstatesthat"Childrenshouldbepaidfordoinghousework,forthishelpsthemtol
Therewasatimeinthelate17thcenturywhennorespectablemonarchwouldbeseenwithoutaguitar.BothLouisXIVandCharle
Inlessthan30year’stimetheStarTrekholodeckwillbeareality.Directlinksbetweenthebrain’snervoussystemandacomp
随机试题
简述连结点的概念和法律意义。
女,26岁,右上切牙近中切角缺损,约占冠1/3,已露髓,未发现根折,患者咬合关系正常。最佳修复设计为行完善根充后行何种修复
违反会计法律制度规定行为应承担的法律责任包括( )。
二手车贷款的贷款期限(含展期)不得超过()年。
劳动保障法的构成为()。
红红、丹丹、阳阳、珍珍和慧慧是同一家公司的同事,因工作的需要,他们不能同时出席公司举办的新产品发布会,他们的出席情况是:(1)只有红红出席,丹丹、阳阳和珍珍都出席;(2)红红不能出席;(3)如果丹丹不出席,阳阳也不出席;(4)如果阳阳不出席,慧慧也不出席;
A、 B、 C、 D、 C观察数列排列规律:偶数项:分子是二级等差数列,分母是公差为2的等差数列。奇数项:()分子是公差为2的等差数列,分母是公差为1的等差数列。因此,未知项为
洛伦茨曲线反映了()
(2012下集管)项目建议书主要论证项目建设的必要性,建设方案和投资估算比较粗,投资误差最多为______。
ICMP协议属于TCP/IP网络中的(11)协议,ICMP报文封装在(12)包中传送。(11)
最新回复
(
0
)