75

A/B R1,R2 A*(1+R1)/B*(1+R2)=A/B*(1+R1)/(1+R2) R1>R2 A/B R1<R2 A/B

2010 241415 24.5% 3966 101048 136401 18.2% 23.2% 25.6% 17419 22.1% 55.2 8250.8 9113.0 22.5% 21.7% 22.4%

2011 2009 2010 ()

B.

C.

D.

2011 18.2% 23.2% 25.6% 2011 22.5% 21.7% 22.4%

22.5% 18.2 20 A