5 Which of the following factors could cause a company’s gross profit percentage on sales to fall below the expected

level?

1 Understatement of closing inventories.

2 The incorrect inclusion in purchases of invoices relating to goods supplied in the following period.

3 The inclusion in sales of the proceeds of sale of non-current assets.

4 Increased cost of carriage charges borne by the company on goods sent to customers.

A． 3 and 4

B． 2 and 4

C． 1 and 2

D． 1 and 3

[单选题]Which of the following factors will affect the selection of a MPU? ①the pole piece length ②the availability of pre-drilled holes ③the space available for installation.A．①②B．②③C．①③D．①②③

[单选题]Which of the following factors tends to increase scale formation on the saltwater side of a heat exchanger used in a diesel engine cooling water system?A．Baffle plates that have been bent during prior removalB．Leaks m the cooler tube nestC．Operating

[单选题]Which of the following factors will affect the strength and magnitude of the signal?A．The number of the gear toothB．The clearance between the pole pieces.C．The size of the sensor.D．The MPUs thread

[单选题]10 Which of the following factors would cause a company’s gearing ratio to fall?1 A bonus issue of ordinary shares.2 A rights issue of ordinary shares.3 An issue of loan notes.4 An upward revaluation of non-current assets.A． 1 and 3B． 2 and 3C． 1 and

[单选题]Which of the following could serve as an appropriate title for the passage ?A．The Theory of Division of LaborB．Adam Smith as the Discoverer of Division of LaborC．Adam Smith, the English EconomistD．Division of Labor, an Efficient Way of Organizing Wor

[单选题]Which of the following conditions could cause the feed pump for an auxiliary boiler to lose suction?（）A . Increased suction head pressureB . Decreased feedwater temperatureC . Pump recirculating line being open too muchD . Excessive feedwater tempera

[单选题]Which of the following conditions could contribute to the cracking of a diesel engine cylinder head?A．Leaking seal ringB．Insufficient heat transfer from the exhaust valvesC．Blocked cooling water passages to the headD．Excessive scavenging air provided

[单选题]Which of the following problems could cause the high pressure cutout switch to shut down the compressor in a refrigeration system?A．A shortage of liquid refrigerant.B．Excessive frost on the evaporator.C．Excessive condenser cooling water.D．Insufficien

[单选题]Returns from a depository receipt are least likely impacted by which of the

[单选题]Returns from a depository receipt are least likely affected by which of the