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20 Which of the following current year events would explain a fall in a company’s operating profit margin compared to the previous year?
A An increase in gearing leading to higher interest costs
B A reduction in the allowance for uncollectible receivables
C A decision to value inventory on the average cost basis from the first in first out (FIFO) basis. Unit prices of inventory had risen during the current year
D A change from the amortisation of development costs being included in cost of sales to being included in administrative expenses
答案：C
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