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[主观题]

The cost of plant and equipment includes all expenditures reasonable and necessary in acqu

ring 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, if the company' 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. If 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 as set 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】

A．excluded

B．included

C．combined

D．spent

答案

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发布时间：2020-09-30

更多“The cost of plant and equipment includes all expenditures reasonable and necessary in acqu”相关的问题

第1题

Which of the following items should be capitalised within the initial carrying amount

of an item of plant？

(i) Cost of transporting the plant to the factory

(ii) Cost of installing a new power supply required to operate the plant

(iii) A deduction to reflect the estimated realisable value

(iv) Cost of a three-year maintenance agreement

(v) Cost of a three-week training course for staff to operate the plant().

A、(i) and (ii) only

B、(i), (ii) and (iii)

C、(ii), (iii) and (iv)

D、(i), (iv) and (v)

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第2题

听力原文：Ten years ago a small boy fell off his bicycle because he wanted to look behind.

听力原文： Ten years ago a small boy fell off his bicycle because he wanted to look behind. This gave Billy Morgan, a British businessman, a new idea. He designed a bicycle helmet with a built-in minor.

Mr. Morgan launched the product six months ago, and it now has sales of 27,000 and sells in twelve countries from Korea to Finland. The target for the second year is for sales of nearly 1 million pounds.

But it wasn't easy for Mr. Morgan to become successful. He had problems when he tried to interest UK manufacturers in making the helmet. It cost Mr. Morgan 1 million pounds of his own money to develop the helmet for the mass market.

Mr. Morgan found a helmet-maker in France. He worked with French consultants to make the design better for mass production, and spent ￡ 450,000 on preparing the French plant to make the helmet.

Now he plans to do more research and development. He wants to manufacture other designs of rearview helmets for motorcycling, skiing and horse-riding.

(34)

A．A product launch that didn't succeed.

B．A new idea that became a commercial success.

C．A manufacturing problem.

D．A new design of the bicycle helmet.

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第3题

Furlion Co manufactures heavy agricultural equipment and machinery which can be used in di

fficult farming conditions. Furlion Co’s chief executive has been investigating a significant opportunity in the country of Naswa, where Furlion Co has not previously sold any products. The government of Naswa has been undertaking a major land reclamation programme and Furlion Co’s equipment is particularly suitable for use on the reclaimed land. Because of the costs and other problems involved in transporting its products, Furlion Co’s chief executive proposes that Furlion Co should establish a plant for manufacturing machinery in Naswa. He knows that the Naswan government is keen to encourage the development of sustainable businesses within the country.

Initial calculations suggest that the proposed investment in Naswa would have a negative net present value of $1·01 million. However, Furlion Co’s chief executive believes that there may be opportunities for greater cash flows in future if the Naswan government expands its land reclamation programme. The government at present is struggling to fund expansion of the programme out of its own resources and is looking for other funding. If the Naswan government obtains this funding, the chief executive has forecast that the increased demand for Furlion Co’s products would justify $15 million additional expenditure at the site of the factory in three years’ time. The expected net present value for this expansion is currently estimated to be $0.

It can be assumed that all costs and revenues include inflation. The relevant cost of capital is 12% and the risk free rate is 4%. The chief executive has estimated the likely volatility of cash flows at a standard deviation of 30%.

One of Furlion Co’s non-executive directors has read about possible changes in interest rates and wonders how these might affect the investment appraisal.

Required:

(a) Assess, showing all relevant calculations, whether Furlion Co should proceed with the significant opportunity. Discuss the assumptions made and other factors which will affect the decision of whether to establish a plant in Naswa. The Black Scholes pricing model may be used, where appropriate. (16 marks)

(b) Explain what is meant by an option’s rho and discuss the impact of changes in interest rates on the appraisal of the investment. (5 marks)

(c) Discuss the possibility of the Naswan government obtaining funding for further land reclamation from the World Bank, referring specifically to the International Development Association. (4 marks)

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第4题

Wind EnergyWind energy development has been thriving both in the United States and around

Wind Energy

Wind energy development has been thriving both in the United States and around the world. This reflects not only the declining cost of the resource and the improved performance of wind power plants, but also a growing awareness among utilities and other potential customers that this renewable energy technology offers many benefits for the economy and the environment.

Wind energy can help create new business and jobs, keep energy dollars circulating in local economies and reduce reliance on imported energy.

Wind energy can help protect utilities and ratepayers from risks associated with changing fuel prices, new environmental regulations, uncertain load growth and other unpredictable COSTS.

Wind energy can reduce a utility's pollutant emissions, helping power companies meet environmental regulations and satisfy their customers desire for clean power sources.

In the past, these benefits were not enough to outweigh the significant costs and technological uncertainties associated with wind energy; now that the technology has proven reliable and competitive, however, they are .beginning to carry more weight. The greatest challenge for the future is to ensure that the benefits of wind energy continue to receive attention as the utility industry moves toward increased competition in the generation and marketing of power.

How does wind energy contribute to the economy？

Electricity is an essential ingredient of our modern way of life: it runs our computers, appliances, factories and businesses. Without low-cost power, our standard of living would suffer. But electricity generation is also a major source of pollution and toxic wastes. Wind energy offers a way to meet the needs of both the economy and the environment by providing a source of clean, competitively priced power.

Wind energy helps our economy in important ways. For communities and states in which wind power facilities are located, wind power plants create jobs, generate income and support economic development. Several studies have established that wind energy produces more Jobs per dollar invested or per kilowatt-hour generated than most conventional resource. A New York study, for example, found that producing 10 million kilowatt-hours of electricity from wind energy generates 27 percent more jobs in the state than producing the same amount of energy from an advanced coal plant and 66 percent more jobs than from a natural gas combined-cycle power plant, One reason is that much of the expense for fossil-fuel plants is incurred from buying fuel, which supports fewer jobs than other industry sectors, especially when the fuel is imported from other states or countries.

Wind power plants als0 pay substantial property taxes and land rents. A typical rent payment is a small percentage of a plant's revenues, implying that a wind plant located in an agricultural area can boost cropland rents and prices by as much as 50 percent to 100 percent. For the most part, farming operations can continue unaffected.

States and communities with the foresight to invest in wind energy can reap another benefit by fostering a home-grown wind industry that can export power to other regions. The market for wind power worldwide is growing rapidly. New companies that capture this market will develop in areas where substantial wind development already is occurring. Until the late 1980s, this was mainly California; recently, however, the United States has ceded(转让) its early lead in wind development to European competitors. Prudent investments in the domestic wind market can help reverse this trend.

What are the advantages of wind power plants？

Most consumers like to avoid risk: The chance that something they need, no matter how inexpensive today, will become much more costly tomorrow. Fixed-rate mortgages owe much of their popularity to th

A．Y

B．N

C．NG

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第5题

回答题Why Buy Shade-Grown Coffee？When people argue about whether coffee is good for health

回答题

Why Buy Shade-Grown Coffee？

When people argue about whether coffee is good for health， they"re usually thinking of the health of the coffee drinker. Is it food for your heart？ Does it increase blood pressure？ Does it help you concentrate？ However， coffee affects the health of the human population in other ways， too.Traditionally， coffee bushes were planted under the canopy（树冠）of taller indigenous（土生土长的）trees. However， more and more farmers in Latin America are deforesting the land to grow full-sun coffees. At first， this increases production because more coffee bushes can be planted if there aren"t any trees. With increased production come increased profits.

Unfortunately， deforesting for coffee production immediately decreases local wildlife habitat. Native birds nest and hide from predators（捕食者）in the tall trees and migrating birds rest there.

Furthermore， in the long term， the full-sun method also damages the ecosystem because more chemical fertilizers and pesticides are needed to grow the coffee. The fertilizers and pesticides kill insects that eat coffee plant， but then the birds eat the poisoned insects and also die. The chemicals kill or sicken other animals as well， and can even enter the water that people will eventually drink.

Fortunately， farmers in Central and South America are beginning to grow more coffee bushes in the shade. We can support these farmers by buying coffee with such labels as "shade grown" and "bird friendly." Sure， these varieties might cost a little more. But we"re paying for the health of the birds， the land， ourselves， and the planet. I think it"s worth it.

What is the main idea of this passage？查看材料

A.Farmers are changing the way they grow coffee.

B.Coffee is becoming more expensive to produce.

C.Shade-grow coffee is more expensive than sun-grow coffee

D.People should buy shade-grown coffee.

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第6题

根据下面短文内容，回答题。 Why Buy Shade-Grown Coffee？When people argue about whether cof

根据下面短文内容，回答题。

Why Buy Shade-Grown Coffee？

When people argue about whether coffee is good for health, they&39;re usually thinking of the health of the coffee drinker. Is it food for your heart？ Does it increase blood pressure？ Does it help you concentrate？ However, coffee affects the health of the human population in other ways, too.

Traditionally, coffee bushes were planted under the canopy (树冠) of taller indigenous (土生土长的 ) trees. However, more and more farmers in Latin America are deforesting the land to grow full-sun coffees. At first, this increases production because more coffee bushes can be planted if there aren&39;t any trees. With increased production come increased profits.

Unfortunately, deforesting for coffee production immediately decreases local-wildlife habitat.Native birds nest and hide from predators (捕食者 ) in the tall trees and migrating birds rest there.

Furthermore, in the long term, the full-sun method also damages the ecosystem because more chemical fertilizers and pesticides are needed to grow the coffee. The fertilizers and pesticides kill insects that eat coffee plant, but then the birds eat the poisoned insects and also die. The chemicals kill or sicken other animals as well, and can even enter the water that people will eventually drink.

Fortunately, farmers in Central and South America are beginning to grow more coffee bushes in the shade. We can support these farmers by buying coffee with such labels as "shade grown" and"bird friendly."Sure, these varieties might cost a little more. But we&39;re paying for the health of the birds, the land, ourselves, and the planet. I think it&39;s worth it.

What is the main idea of this passage？查看材料

A.Farmers are changing the way they grow coffee

B.Coffee is becoming more expensive to produce

C.Shade-grow coffee is more expensive than sun-grow coffee

D.People should buy shade-grown coffee

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第7题

Near the end of a five-day tour of highly automated, high-tech Japanese factories, the Ame

rican visitor was overwhelmed and feeling a little inferior. Watching a string of gleaming stereo sets move down an assembly line, he turned to the plant manager and said, "Gosh, even your industrial design is better than ours.

"Ah, yes," replied the manager, "but America has treasures that Japan can never hope to possess."

"You mean our mineral wealth and bountiful farms？

"Ah, no. I was referring to Caltech and MIT."

America's scientific institutions--its technological universities and government laboratories--are the en vy of the world , producing ideas, devices and medicines that have made the U.S. prosperous, improved the lives of people around the globe and profoundly affected their perception of the world and the universe. This tremendous creativity is reflected in tile technical reports that are published in scientific journals throughout the world. Fully 35 % of them come from scientists doing their research at American institutions.

Yet American dominance can no longer be taken for granted. Many recent U. S. achievements and a wards stem in large measure from generous research grants of the past, and any weakening of government and industry commitment to support of basic research could in the next few decades cost the nation its scientific leadership. Some slipping is already divalent. In high-energy physics, where Americans once reigned supreme, Western Europe now spends roughly twice as much money as the U. S. Result. the major high-energy physics discoveries of tile past few years have been made not by Americans but by Europeans.

Even so, money alone cannot guarantee scientific supremacy. Freedom of inquiry, an intellectually stimulating environment and continuous recruitment of the best minds must accompany it. That combination has been achieved in many U.S. institutions--educational, governmental and industrial--but perhaps no where more successfully than at the National Institutes of Health, Bell Laboratories and Caltech.

America's technological universities and government laboratories are generally ______.

A．loved by scientists in other parts of the world

B．disliked by scientists in other parts of the world

C．admired by scientists in other parts of the world

D．jealous of scientists in other parts of the world

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第8题

请根据短文内容，回答题。 Why Buy Shade-Grown Coffee？When people argue about whether coffee

请根据短文内容，回答题。

Why Buy Shade-Grown Coffee？

When people argue about whether coffee is good for health, they&39;re usually thinking of the health of the coffee drinker. Is it good for your heart？ Does it increase blood pressure？ Does it help you concentrate？ However, coffee affects the health of the human population in other ways, too.＜br＞

Traditionally, coffee bushes were planted under the canopy (树冠) of taller indigenous (土生土长的) trees. However, more and more farmers in Latin America are deforesting the land to grow full-sun coffees. At first, this increases production because more coffee bushes can be planted if there aren&39;t any trees. With increased production come increased profits.＜br＞

Unfortunately, deforesting for coffee production immediately decreases local wildlife habitat.＜br＞

Native birds nest and hide from predators (捕食者) in the tall trees and migrating birds rest there.＜br＞

Furthermore, in the long term, the full-sun method also damages the ecosystem because more chemical fertilizers and pesticides are needed to grow the coffee. The fertilizers and pesticides kill insects that eat coffee plant, but then the birds eat the poisoned insects and also die. The chemicals kill or sicken other animals as well, and can even enter the water that people will eventually drink.＜br＞

Fortunately, farmers in Central and South America are beginning to grow more coffee bushes in the shade. We can support these farmers by buying coffee with such labels as "shade grown" and "bird friendly". Sure, these varieties might cost a little more. But we&39;re paying for the health of the birds, the land, ourselves, and the planet. I think it&39;s worth it.

What is the main idea of this passage？查看材料

A.Farmers are changing the way they grow coffee

B.Coffee is becoming more expensive to produce

C.Shade-grow coffee is more expensive than sun-grow coffee

D.People should buy shade-grown coffee

点击查看答案

第9题

The garbage does not simply disappear.It may go on to a transfer station.Since it is

difficult and expensive to dispose at landfill sites and incinerators .People are encouraged to recycle and compost (堆肥) picked up and taken and will be carefully buried or burned.The problem with these methods othey cost money, take up land and cause pollution.

One solution to the problem of solid waste disposal is composting.Some things that can beand vegetable peels.People can compost these food products by placing them in an outdoor decompose(分解 ) into a substance called compost.Compost, which contains plant nutrients, cto help other plants grow.

Another solution to the problem of solid waste disposal is recycling.Some things can be recycled, such as glass newspapers.People can recycle used products by putting them in the "blue box".The recycled goods are melt doRecycling and composting are two ways of reducing the amount of solid waste.These methods show people a nmany things people throw away can be used again .

1.Which of the following situation will be after the new ways to deal with garbage is used？ ()

A、more solid waste will be produced

B、less solid waste will be produced

C、The same amount of solid waste will be produced

D、people will stop producing solid wast

2.The passage encourages people to ()their solid waste

A、ncrease

B、burn

C、hide

D、recycle or compost

3.The main idea for the second paragraph is

A、compost is a special substance that provides your garden with nutrients

B、composting is one of ways to reduce solid waste

C、it can take a long time for compost to z, depending on what you put in the compost bi

D、meat, fish and grease are three things that you cannot put in your compost

4.The passage is mainly concerned with ().

A.Explain how to make compost and how it can benefit your garden.

B.Choose the best way to reduce solid waste: composting or recycling.

C、Compare and contrast composting with traditional garbage disposal.

D、Classify the different methods of throwing away household garbage

5.Which place is not a destination for solid waste？

A、a transfer station

B、a landfill site

C、a recycling depot

D、an incinerator

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第10题

The following trial balance relates to Sandown at 30 September 2009:The following notes ar

The following trial balance relates to Sandown at 30 September 2009:

The following trial balance relates to Sandown at

The following notes are relevant:

(i) Sandown’s revenue includes $16 million for goods sold to Pending on 1 October 2008. The terms of the sale are that Sandown will incur ongoing service and support costs of $1·2 million per annum for three years after the sale. Sandown normally makes a gross profit of 40% on such servicing and support work. Ignore the time value of money.

(ii) Administrative expenses include an equity dividend of 4·8 cents per share paid during the year.

(iii) The 5% convertible loan note was issued for proceeds of $20 million on 1 October 2007. It has an effective interest rate of 8% due to the value of its conversion option.

(iv) During the year Sandown sold an available-for-sale investment for $11 million. At the date of sale it had a

carrying amount of $8·8 million and had originally cost $7 million. Sandown has recorded the disposal of the

investment. The remaining available-for-sale investments (the $26·5 million in the trial balance) have a fair value of $29 million at 30 September 2009. The other reserve in the trial balance represents the net increase in the value of the available-for-sale investments as at 1 October 2008. Ignore deferred tax on these transactions.

(v) The balance on current tax represents the under/over provision of the tax liability for the year ended 30 September 2008. The directors have estimated the provision for income tax for the year ended 30 September 2009 at $16·2 million. At 30 September 2009 the carrying amounts of Sandown’s net assets were $13 million in excess of their tax base. The income tax rate of Sandown is 30%.

(vi) Non-current assets:

The freehold property has a land element of $13 million. The building element is being depreciated on a

straight-line basis.

Plant and equipment is depreciated at 40% per annum using the reducing balance method.

Sandown’s brand in the trial balance relates to a product line that received bad publicity during the year which led to falling sales revenues. An impairment review was conducted on 1 April 2009 which concluded that, based on estimated future sales, the brand had a value in use of $12 million and a remaining life of only three years.

However, on the same date as the impairment review, Sandown received an offer to purchase the brand for

$15 million. Prior to the impairment review, it was being depreciated using the straight-line method over a

10-year life.

No depreciation/amortisation has yet been charged on any non-current asset for the year ended 30 September

2009. Depreciation, amortisation and impairment charges are all charged to cost of sales.

Required:

(a) Prepare the statement of comprehensive income for Sandown for the year ended 30 September 2009.

(13 marks)

(b) Prepare the statement of financial position of Sandown as at 30 September 2009. (12 marks)

Notes to the financial statements are not required.

A statement of changes in equity is not required.

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