????:1???????????:????SPA

2??????

3???????????

4???????

5????????

??9?2??? (??????????????? ????????????)??A?????????????9??????????????????????????????“?????”?????????????????,??2???????,??,???,???

???????????2.35%,?????????A???????“???”,???8%?

A?????,?????????,??1717.99??(??????????????????????,?),???????12.55%;?9.44????,????????7.41??????????

??????,?????????,A????????,????,????????????????,????????????,???

????,??,????2811??,?????1.1%;???????8172??????,??2.11%;???1536?????????????????????????????,?????2.75%?

???????????????9?????????????????????A????????????????????,???????????,?????,??9?,A??????,???9?????,?????,A????????????????????(?????????????????????????) ?????????????:?????