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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

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更多“The cost of plant and equipmen…”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

On 1 October 20X4, Flash Co acquired an item of plant under a five－year lease agreemen

On 1 October 20X4, Flash Co acquired an item of plant under a five-year lease agreement. The plant had a cash purchase cost of $25m. The agreement had an implicit finance cost of 10% per annum and required an immediate deposit of $2m and annual rentals of $6m paid on 30 September each year for five years.

What is the current liability for the leased plant in Flash Co’s statement of financial position as at 30 September 20X5？

A、$19,300,000

B、$4,070,000

C、$5,000,000

D、$3,850,000

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第3题

Question 9 The following financial statements relate to Blue Ting for the year ended 31 De

Question 9

The following financial statements relate to Blue Ting for the year ended 31 December 2001

Balance Sheet ended at 31 December

2000 2001

＄'000 ＄'000

Plant and machinery 1,296 1,788

Less: Depreciation (174) (287)

Stock 184 296

Trade debtors 382 490

Bank and cash 10 (301)

Trade creditors (142) (166)

Accrued expenses (45) -

Taxation (80) (100)

Dividends (45) (60)

1,386 1,660

Less: 6% Loan notes2009 (350) (350) 1,036 1,310

Paid-up share capital 875 975

Share premium - 50

Revenue reserves 35 70

Profit and loss 126 215 1,036 1,310

Trading and Profit and Loss Account

2000 2001

＄'000 ＄'000

Turnover 2,725 3,204

Less: Cost of sales (1,766) (2,195)

Gross profit 959 1,009

Less: Operating expenses (713) (715)

Profit before taxation 246 294

Less: taxation (80) (90)

Profit after taxation 166 204

Less: transfer to reserves (20) (35)

proposed dividends (45) (80)

Retained earnings for the year 101 89

Additional information:

Plant and machinery with a cost of ＄52,000 and a written-down value of ＄22,800 was sold for＄10,000.

Required:

(a)Briefly discuss why users regard cash flow analysis importantly.

(b)Prepare a cash flow statement for Blue Ting for the year ended 31 December 2001 in the format as prescribed by HKSSAP15: Cash Flow Statement.

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第4题

Question 9 A & D Ltd. provides you with the following information for the two years en

Question 9

A & D Ltd. provides you with the following information for the two years ended 31 December years 2002 and 2003.

Balance Sheet ended at 31 December

2002 2003

＄'000 ＄'000

Plant and machinery 1,346 1,838

Less: Depreciation (224) (337)

Stock 234 346

Trade debtors 432 540

Bank and cash 60 414

Trade creditors (192) (216)

Accrued expenses (20) —

Taxation (80) (90)

Dividends (45) (60)

1,511 2,435

Less: 7% Debentures (350) (1,000) 1,161 1,435

Paid-up share capital 900 1,000

Share premium — 100

Revenue reserves 85 120

Profit and loss 176 215 1,161 1,435

Trading and Profit and Loss Account

2002 2003

＄'000 ＄'000

Turnover 2,775 3,254

Less: Cost of sales (1,816) (2,245)

Gross profit 959 1,009

Less: Operating expenses (763) (765)

Profit before taxation 196 244

Less: taxation (80) (90)

Profit after taxation 116 154

Less: transfer to reserves (20) (35)

proposed dividends (45) (80)

Retained earnings for the year 51 39

Additional information:

Plant and machinery with a cost of ＄62,000 and a written-down value of ＄24,800 was sold for＄12,000.

Required:

(a)Briefly state the purposes of preparing a cash flow statement.

(b)Prepare a cash flow statement for A & D Ltd. for the year ended 31 December 2003 in the format as prescribed by HKSSAP15: Cash Flow Statement.

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第5题

听力原文：Hello, you're watching RBS Evening News and I'm Don Thomas. Jack Wallace, CEO of

Taskette Paper Products, has just announced plans for the company to relocate its distribution facility from Lincoln to Townsend. The move will greatly affect Lincoln's job market, where more than 40 percent of residents have worked for Taskette Paper Products for the past 20 years. Wallace says his main reason for choosing the Townsend location was that moving the plant to Townsend will put it closer to the majority of Taskette's customers and cost the company significantly less money to transport its goods. The move is expected to take place in early July.

Who might the speaker be？

A．A news anchor

B．Tasksette's chairman

C．The Lincoln Town Mayor

D．Taskette's spokesperson

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第6题

Ms. Megumi Sullivan September 4Vice President Granziano Steel Company 1119 East 59th Stree

Ms. Megumi Sullivan September 4

Vice President

Granziano Steel Company

1119 East 59th Street,

Chicago, Illinois 60637-1513

Dear Ms. Sullivan,

The maintenance expense figures for the Peoria, Deca, Springfield and Chicago plants are as follows:

[*]

The expenses at the Deca plant are higher than those at the Peoria, Springfield and Chicago plants because the Deca plant buildings, built in 1963, were almost collapsing in the year recorded.

The Peoria, Springfield and Chicago plants were built in the 1984, 1991 and 1995 respectively.

Sincerely,

[*]

Paul Horvath, General Manager

To: Paul Horvath

From: Megumi Sullivan

Sent: Wed 9/11 10:29 A.M.

Subject: Deca plant

The report helped me understand the situation at the plant in Deca.

The board of directors will have a meeting next week to discuss renovation plans for the Deca plant. The Deca plant buildings will undergo extensive and costly renovations. Obviously, there is a great deal of work to be done. I'm planning to spend a few days in Deca at the end of this month, and would like to meet you there.

I would like to know what your assessment of the situation is. My secretary will contact you later this week, and let you know the dates when I' 11 be there. My secretary will make the travel arrangements for you. Various proposals will be put forward for renovation at next week' s meeting.

If you have any proposals, please send them to me as soon as possible, and I' 11 ensure that they are reviewed.

What is the purpose of the report？

A．To recommend maintenance improvements

B．To inform. of cost cuts

C．To compare the average output of factories

D．To report monthly expenses

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第7题

THYSSEN ELEVATIRS is one of his leading elevators companies in the world with more than 12

0 branch companies around the globe. GUANGDING THYSSEN ELEVATIRS LTD.In Zhongshan produces high-quality elevators. We are offering the following positions:

Plant Manager

Excellent Senior English with experience in this field to manage our plant in Zhongshan

Senior Engineer (Mechanical and Electrical)

For production and Engineering Department, good command of Internet

Junior Positions

For those who wish for success

One purchaser(购货员)

Preferably with experience in a mechanical engineering company and international markets

Cost Accountant (会计)

5 years experience in mechanical factory costing, good knowledge in Office 95, CET level. For these senior level positions, we expect preferable a university degree or an excellent job record.3 - 5 years of experience on the job and good command of English. If you are ready to work with us, we will offer attractive salary packet and bright future.

THYESSEN

GUANGDING THYSSEN ELEVATORS LTD.

LONGHUAN. HUANCHENG

Zhongshan (5284655) Guangdong Province

1) Secretary

University graduate

Good at English speaking, writing & translating

Good PC knowledge and typing skill

Pleasant character with good personal skill

2) Accountants

College or university graduate

Good command of English and PC operation

Work experience

3) Production Trainees

College or university graduate

Good engineering/machinery or chemistry

1-2 years experience in food factory

Leadership ability and PC knowledge

4) Production Workers

Polytechnic school (中专) graduate

Food technology or chemistry

Knowledge of basic English

1-2 years experience in food factory

NESTLE

DONGGUAN NESTLE COMPANY LTD

If you don’t know how to use a computer, you had better ask for the position of______.

A．a secretary in NESTLE

B．a production worker in THYSSEN

C．a production trainee in THYSSEN

D．a cost accountant in THYSSEN

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第8题

Container gardening is especially adapted to present living. Plants in containers show gre

at variety of form. and texture. They can be used to create instant indoor gardens; they can be moved from one home to another; and they can be moved outdoors in the summer and indoors during the cooler months.

Space is not a problem. Container gardening can be conducted in a single pot on a table or window sill, in a more elaborate room divider, or in a built-in planter.

Just as there are many kinds of plants, there are many kinds of containers. Plants can be grown in any container that will hold a growing medium. The choice ranges from the common clay pot to cans, jars, boxes, baskets and tubs.

Most people select containers for both their practical and "esthetic qualities". These include cost, availability, weight, strength, durability, attractiveness and sentimental value.

The size and shape of the container should depend on the plant's size and shape. Tall, tapering plants are more attractive in tall, relatively narrow containers. Short, compact plants appear more at home in shallow, wide containers.

Particularly important considerations for good plant growth are the volume and depth of the container, and some provision for drainage. Containers that have drainage holes in the bottom for the removal of excess water are best. Water-right containers are difficult to manage--excess water will accumulate at the bottom of the container and injure plant roots by excluding oxygen.

Container volume and depth become important in relation to the quantity of available water and nutrients.

Besides the right kind of container, some basic requirements for plant growth must be provided. Plants need light, water, nutrients, and a satisfactory temperature ranges.

Light is the most critical requirement. The levels of all the other requirements are regulated in relation to the amount of light that plants receive. When plants don't have enough light they become tall and thin. Plants are easier to maintain in good condition when their light requirements are met.

This article is primarily about ______.

A．growing indoor plants

B．growing tropical plants

C．making containers for plants

D．choosing appropriate containers for indoor plants

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第9题

听力原文：A: You know, I love these container gardening and I think it is especially adapte

d to contemporary living. Plants in containers display great variety of form. and texture. They can be used to create instant indoor gardens;

they can be moved from one home to another; and they can be moved outdoors in the summer and indoors

during the cooler months.

B: Woo, that's wonderful. Besides the space is not a problem. Container gardening can be conducted in a single pot on a table or windowsill, in a more elaborate room divider, or in a built-in planter.

A: But there are so many kinds of containers and I have no ideas how to chose from them, you know, there are common clay pot to cans ,jars, boxes, baskets and tubs.

B: I hear most people select containers for both their practical and esthetic qualities. These include cost, availability, weight, strength, durability, attractiveness, and decorative and sentimental value. What's more, the size and shape of the container should be consistent with the plant's size and shape. Tail, tapering plants are more attractive in tall, relatively narrow containers. Short, compact plants appear more at home in shallow wide containers.

A: Yes, you are right. And I think those containers must have those holes in the bottom for removal of excess water are best. Water-tight containers arc difficult' to manage; excess water will accumulate at the bottom of the container and injure plant roots by excluding oxygen.

B: Those are the fundamental requirements for plant growth, but plants need light, water, nutrients and a satisfactory temperature range.

A: Yes, light is the most critical requirement. The levels of all the other requirements are adjusted in relation to the amount of light that plants receive. When plants don't have enough light, they grow slowly and become tall and thin; it becomes difficult to avoid over-watering them. Plants are easier to maintain in good condition when their light requirements are met.

What does the article mainly discuss？

A．Things plants need to grow

B．Things that are bad for plant growing.

C．How to grow plants in containers.

D．The advantages of growing plants in containers.

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第10题

Buick in ChinaThe first Buick model off the line was just the beginning of General Motors'

Buick in China

The first Buick model off the line was just the beginning of General Motors' long march into the Chinese market. A total of 23,000 cars rolled out of the factory in 1999．This year, Shanghai GM Buick aims to produce 50,000 cars.

It is interesting to review the long negotiations with the Chinese government to set up Shanghai GM Buick. The biggest issue was who would supply the car parts and how the parts would get from the factory to the Buick plant.

A car is made up of more than 30,000 parts. Parts manufacturers in China don't have the technological know-how to make all the necessary parts. Therefore, at the beginning, about half the necessary parts will be shipped to Shanghai from North America. These parts are made at GM's Tillsonburg Ontario facility. The trains carry the parts over 3,000 miles to the Port of Vancouver. From Vancouver, the parts are shipped to Shanghai. All told, the door-to-door delivery time is 17 days. But there may be a 42-day delay between steel plates leaving the steel works in America and arriving in Shanghai. To prevent the long-distance shipping and delay, Shanghai GM Buick has asked Shanghai Baoshan steelworks to produce plates of similar quality.

"Imported car parts are our biggest headache," says Jay Hunt. "local suppliers are very responsive. " To our surprise, however, the cost of localized production is much higher than buying from overseas. The reason is that although labor costs are low in China, wages comprise only 20% of the cost of producing car parts. Small-scale production in China makes production costs very high. The deputy general manager, Laurence Zahner said, "Only if the price of domestic parts drops 30% shall we be able to qualify for the international market. "

Thankfully, a solution has appeared. Foreign car parts makers are coming to the Yangtse River Delta to set up joint ventures. Shanghai GM Buick will depend on those parts makers for car parts. Perhaps the Buick plant will not worry about the agreement with the Chinese partner any longer. The agreement says that in the first year of production, the Buick plant must have 42% of locally made parts, and in the second year, the locally made parts rise to 60%, and in the third year, 80%.

What was the biggest issue in the negotiation between the Chinese government and General Motors？

A．Annual production of cars.

B．The location of Shanghai GM Buick.

C．Car parts and their shipment.

D．The price of domestic car parts.

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