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<p><br/>A company’s gross profit percentage on sales has decreased by 5% in 2002 compared with 2001.<br/><br/>Which one of the following matters could have caused the decrease?<br/><br/>A The level of sales in 2002 is lower than that in 2001<br/>B There have been more bad debts in 2002 than in 2001<br/>C Inventory at the end of 2002 is lower than that at the end of 2001<br/>D Theft of inventory by staff and customers has increased.<br/><br/>D</p><br/> d a c look 1 df acd c let c c d d d b d c d see d页:
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