2021年上海公共英语考试模拟卷.docVIP

上海公共英语考试模拟卷 本卷共分为1大题50小题，作答时间为180分钟，总分100分，60分及格。 严格遵守考试纪律，维护考试秩序！ 一、单项选择题（共50题，每题2分。每题的备选项中，只有一个最符合题意） 1.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 acquiredThe 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. 26(). A．HoweverB．FurthermoreC．In the endD．Consequently 参考答案：D 本题考查语篇连接。由以上原