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, 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.
A. taking
B. adding
C. minus
D. plus
| The new prestige of the British
graduates is the most spectacular because in the past Britain has been much
(1) interested in universities and degrees than other
advanced countries—or even some backward (2) In 1901 Ramsay
Muir observed that Britain had (3) universities per head
than any other civilized country in Europe except Turkey. A UNESCO survey in
1967 (4) Britain was still close to the bottom in Europe, in
(5) of the proportion of the age-group from twenty to
twenty-four who were enrolled in (6) education. Most
continental countries in the last decade have expanded (7)
higher education faster than Britain. University statistics are notoriously
difficult to compare, because of the different implications of the word
"student"; in most continental countries anyone who (8 A. France B. Britain C. Germany D. UNESCO [单选题]1340 油浸纸绝缘电缆浸渍剂的体积膨胀系数比金属护套大,易引起金属护套( )。
A.塑性形变 B.弹性形变 C.其他形变 [判断题]任何作业均不得影响供电设备的支柱、拉线及基础等设施的稳定。《安规》第3.3.24条
A.正确 B.错误 [多选题]（ ）、（ ）在倒闸操作过程中禁止解锁。如需解锁，应待增派运维人员到现场，履行上述手续后处理。解锁工具（钥匙）使用后及时封存并作好记录。
A.监护操作 B.单人操作 C.检修人员操作 D.遥控操作 [单选题]钢筋连接的接头宜设置在（ ）。
A.任意位置 B.受力较小 C.受力较大 D.抗震缝处 [单项选择]下列几种情况除了哪项外，均不能诊为不孕症：（）
A. 结婚3年，夫妇同居，配偶生殖功能不正常，未避孕而未受孕 B. 结婚3年，夫妇同居，配偶生殖功能正常，婚后避孕2年现未受孕 C. 结婚3年，夫妇同居，配偶生殖功能正常，未避孕而未受孕 D. 结婚3年，夫妇分居，配偶生殖功能正常，未避孕而未受孕 E. 结婚1年，夫妇同居，配偶生殖功能正常，未避孕而未受孕 [多项选择]Excel中数据透视表的数据来源有（）。
A. Excel数据清单或数据库 B. 外部数据库 C. 多重合并计算数据区域 D. 查询条件 [单项选择]安全生产工作必须强调（）为主。
A. 产值 B. 产量 C. 效益 D. 预防 我来回答: 提交
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