1.【答案】C。
解析：An illuminated sign advertising the business name will provide long-term benefits for the business and is therefore a non-current asset,should be capitalized. A replacement for a broken window is a repair, so it is revenue expenditure. Repainting the restaurant is a repair and renewal expense so it would be likely to be treated as revenue expenditure. Cleaning of the kitchen floors is a maintenance cost and therefore is revenue expenditure.
知识点：Capital and revenue expenditure
2.【答案】A。
解析：Number plates,stereo and delivery costs are included in the capital cost of acquiring the car. Road tax is an annual charge against revenue.
知识点：Capital and revenue expenditure
