spend的主语必须是人,常用于以下结构：
(1) spend time ／money on sth.在……上花费时间（金钱）.例：I spent two hours on this maths problem.这道数学题花了我两个小时.
(2) spend time ／money (in) doing sth.花费时间（金钱）做某事.例：They spent two years (in) building this bridge.造这座桥花了他们两年时间.
(3)spend money for sth.花钱买…….例：His money was spent for books.他的钱用来买书了.
cost的主语是物或某种活动,还可以表示“值”,常见用法如下：
(1)sth.costs (sb.) ＋金钱,某物花了（某人）多少钱.例：A new computer costs a lot of money.买一台新电脑要花一大笔钱.
(2) (doing) sth.costs (sb.) ＋时间,某物（做某事）花了（某人）多少时间.例：Remembering these new words cost him a lot of time.他花了大量时间才记住了这些单词.
注意：cost的过去式及过去分词都是cost,并且不能用于被动句.
take后面常跟双宾语,常见用法有以下几种：
(1) It takes sb.＋时间＋to do sth.做某事花了某人多少时间.例：It took them three years to build this road.他们用了三年时间修完了这条路.
(2)doing sth.takes sb.＋时间,做某事花了某人多少时间.例：Repairing this car took him the whole afternoon.他花了一下午修车.
pay的基本用法是：
(1) pay (sb.) money for sth.付钱（给某人）买…….例：I have to pay them 20 pounds for this room each month.我每个月要付20英磅的房租.
(2)pay for sth.付……的钱.例：I have to pay for the book lost.我不得不赔丢失的书款.
(3)pay for sb.替某人付钱.例：Don?蒺t worry!I'll pay for you.别担心,我会给你付钱的.
(4)pay sb.付钱给某人.例:They pay us every month.他们每月给我们报酬.
（5）pay money back 还钱.例：May I borrow 12 yuan from you?I'll pay it back next week.你能借给我12块钱吗?下周还你.
（6）pay off one's money还清钱.
在今天的考试卷中出现了spend.spend和cost都有花费的意思
在二十册第一课中的句子中有My Walkman cost me two hundred dollars.
cost和spend到底有什么区别呢,下面我们就来看一看吧?br />
cost...某物价值多少元the book costs 2 yuan.那本书2元钱.
spend...某人花费多少元we spend 2 yuan buying the book.我们花费2元买那本书.而不能说成是we cost 2 yuan...这是错误的.
所以这道题目选B