单选题 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{{U}} {{U}} 1 {{/U}} {{/U}}. For example, ff the company's truck driver receives a traffic ticket while hauling a new machine to the plant, the traffic{{U}} {{U}} 2 {{/U}} {{/U}}is not part of the cost of the new machine, ff the machine is dropped and{{U}} {{U}} 3 {{/U}} {{/U}}while being uploaded, the cost of repairing the damage should be{{U}} {{U}} 4 {{/U}} {{/U}}as expense in the current period and should not be added{{U}} {{U}} 5 {{/U}} {{/U}}the cost of the machine.
Cost is most easily determined{{U}} {{U}} 6 {{/U}} {{/U}}an asset is purchased for cash. The cost of the asset is then{{U}} {{U}} 7 {{/U}} {{/U}}to the cash outlay necessary in acquiring the asset{{U}} {{U}} 8 {{/U}} {{/U}}any expenditure for freight, insurance while in transit, installation, trial runs, and any other{{U}} {{U}} 9 {{/U}} {{/U}}necessary to make the asset ready for use. If plant assets are{{U}} {{U}} 10 {{/U}} {{/U}}on the installment plan or by issuance of notes payable, the interest element or carrying charge should be{{U}} {{U}} 11 {{/U}} {{/U}}as interest expense and not as part of the cost of the plant assets.
Why should all the incidental charges{{U}} {{U}} 12 {{/U}} {{/U}}to the acquisition of a machine{{U}} {{U}} 13 {{/U}} {{/U}}included in its cost? Why{{U}} {{U}} 14 {{/U}} {{/U}}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{{U}} {{U}} 15 {{/U}} {{/U}}of matching costs and revenue. The benefits of{{U}} {{U}} 16 {{/U}} {{/U}}the machine will be received over a span of years, 10 years, for example. During those 10 years the{{U}} {{U}} 17 {{/U}} {{/U}}of the machine will contribute to revenue.{{U}} {{U}} 18 {{/U}} {{/U}},the total costs of the machine should be recorded in the accounts as a(n){{U}} {{U}} 19 {{/U}} {{/U}}and allocated against the revenue of the 10 years. All costs incurred in acquiring the machine are costs for services to be{{U}} {{U}} 20 {{/U}} {{/U}}from using the machine.

【正确答案】 A

【答案解析】[解析] 本题考查词义辨析。文中说到“如果机器功能减退并……”，从逻辑上可判断，表示“表示功能减退并有损坏”，应选damaged，意为“招致损害”，而destroyed 意为“消灭，摧毁”表示彻底摧毁，超出题目表达范畴；split 意为“裂开，裂口”，太过具体，且不适于修饰机器；hurt 意为“损害，受伤”多指人受到伤害，均不符题意。