题目内容
（请给出正确答案）
[单选题]
The decline in gross profit was （) the dropping prices of chemical products.
A.due to
B.because
C.for
D.as
提问人：网友陈珊
发布时间：2022-01-07
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Charles operates a retail business in London. On 30 June 2003, there was a fire in his store. His books of account and most of his stock were destroyed. The value of the undamaged stock was agreed at ＄5,000.
His Trading Account for the year ended 31 December 2002 was as follows:
＄ ＄
Sales 492,000
Opening stock 31,000
Purchases 154,000
185,000
Less: Closing stock 37,400
Gross profit 147,600 344,400
On 1 January 2003, his trade creditors totaled ＄15,000 and monthly statements received by him in early July showed that the trade creditors on 30 June 2003 amounted to ＄31,000.
All sales in Charles' business are on a strict cash basis and his stock is fully insured. According to his bank statements, he received ＄270,000 from customers and paid ＄69,000 to suppliers between I January and 30 June 2003.
Charles informs you that he increased his selling prices by 20% on 1 January 2003 but purchase prices have remained unchanged for several years.
Required:
Calculate the cost of the stock lost by Charles on 30 June 2003.
=100,
=0.7V, Vc= ,
= .
