???????????“???????????”???,??

????:?????????:?????100??????

???? ??????:?

10????????????????8??????????????????????????,??(?????????? ?????????????????????)???,???????10????11?????????????????????????,????????????30.6%-39%???????,????,?????

???????????,?????????????????????200??????(????????),??????????,?:????????????????=(?????????????????×??????????)×(1+??????????)÷(1-?????????)?

??????????????,????,???????????????30.6%????????????????????39%????????????????????38.1%,?????????????34%?????39%??????????

???????????????????1????????????,?????????8???29?,?,?????????????????????8???????????????,????????????

??????????????,???1-8??,????13.4??,???21.2%,?????????????8????????????????,??21.8%,??????????

?????????,?,???

?????,??,??????,?????????????,??,????,??????????????????

WBO?,?,???,?,?????????????????,???????????,????????????????????;??????????????????????????????,????????????????????????????????,?????? ??????????????????:????????