一道关于利润的F2的题目

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
请问3 The inclusion in sales of the proceeds of sale of non-current assets. 我觉得3也对啊？贱卖固定资产可能导致总利润减少啊~

呃

如果我没有记错的话，DISPOSAL OF NCA应该是属于OTHER INCOME的，不应该计入GP%的计算里面