[单项选择]The price includes insurance and cost of transportation.（　）
A. 价格包括保险费和运输费。
B. 价格包含定金和运输费。
C. 价格包含定金和运输上的损耗。
D. 价格有两种：一是保险费，一是运输费。

[单项选择]We shall provide such insurance at your cost.
A. We shall pay for the insurance for you.
B. You shall pay for the insurance for yourself.
C. Both of us shall pay for the insuranc

[单项选择]We shall provide such insurance at your cost. A. We shall pay for the insurance for you. B. You shall pay for the insurance for yourself. C. Both of us shall pay for the insurance.

[单项选择]CIF is the abbreviate of Cost Insurance and ( ).
A. free
B. facility
C. fair
D. freight

[单项选择]

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. costs
B. fee
C. cash
D. charges