2016年美國CPA練習(xí)題精選：Financial 44

 Management at MDK Corp. is deciding whether to replace a delivery van. A new delivery van costing $40,000 can be purchased to replace the existing delivery van, which cost the company $30,000 and has accumulated depreciation of $20,000. An employee of MDK has offered $12,000 for the old delivery van. Ignoring income taxes, which of the following correctly states relevant costs when making the decision whether to replace the delivery vehicle?

a. Purchase price of new van, purchase price of old van, accumulated depreciation of old van, gain on sale of old van, disposal price of old van.

b. Purchase price of new van, purchase price of old van, and gain on sale of old van.

c. Purchase price of new van, disposal price of old van.

d. Purchase price of new van, disposal price of old van, and gain on sale of old van.

答案：C

Explanation

Choice "c" is correct. Costs are deemed to be relevant if they change as a result of selecting different alternatives. The decision to replace the old van will result in the company paying the purchase price of the new van and receiving the disposal price of the old van. Neither the purchase price of the new van nor the disposal price of the old van will be incurred if the van is not replaced. Ignoring income taxes, the book value of the old van and any potential gain is not relevant.

Choice "d" is incorrect. The gain on the sale of the old van is not relevant absent any consideration of taxation.

Choice "b" is incorrect. Neither the purchase price of the old van (a sunk cost) nor the gain on the sale of the old van (ignoring tax consequences) are relevant to our decision.

Choice "a" is incorrect. Neither the purchase price/accumulated depreciation of the old van (a sunk cost) nor the gain on the sale of the old van (ignoring tax consequences) are relevant to our decision.