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The manager of the courier div

The manager of the courier division is retiring this year and his bonus is being paid based on the ROCE percentage of the division.Which TWO of the following actions could the manager of the courier division have taken in order to improve his bonus?
A、Delay repairs to the fleet of vans.
B、Understate the closing inventory of fuel held in the depot.
C、Include all the revenue for an uncompleted new contract.
D、Overstate the bad debt provision



【参考答案及解析】
Delay repairs to the fleet of vans. Include all the revenue for an uncompleted new contract.
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