（2012年）下列关于审计证据充分性和适当性的表述中，正确的有（ ）。
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7 .In a short-term decision-making context, which ONE of the following would be arelevant cash flow?
A Specific development costs already incurred. B The cost of special material which will be purchased. C Depreciation on existing fixed assets. D The original cost of raw materials currently in inventory which will be used on theproject.
8 .A machine owned by a company has been idle for some months but could now be used on aone year contract which is under consideration. The net book value of the machine is $1,000.If not used on this contract, the machine could be sold now for a net amount of $1,200. Afteruse on the contract, the machine would have no saleable value and the cost of disposing of itin one year’s time would be $800.What is the total relevant cash flow of the machine for the contract?
A $400 B $800 C $1,200 D $2,000
9 .A company purchased a machine several years ago for $50,000. Its written down value isnow $10,000. The machine is no longer used on normal production work and it could be soldnow for $8,000.A one-off contract is being considered which would make use of this machine for six months.After this time the machine would be sold for $5,000.What is the relevant cash flow of the machine for the contract?
A $2,000 B $3,000 C $5,000 D $10,000
10 .The following statements relate to the concept of relevant cash flows in decision making:(i) Materials can never have an opportunity cost whereas labour can.(ii) An annual depreciation charge is not a relevant cash flow.(iii) Fixed costs would have a relevant cash flow element if a decision causes a changein their total expenditureWhich statements are correct?
A (i) and (ii) only B (i) and (iii) only C (ii) and (iii) only D (i), (ii) and (iii)
