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

2??????

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

4?????95?

5????????95?

????????????(1???????30??????????????)??????????????,???????????????????????

???????????

?,????,??,???12?22.5??????,???????????????

????,??????

??5?????????

?????????,???51???????,???????????????????????????????????????????????,?,??????????????

??23.5%

??????????????,??,?2383.27??????,??559.25?????????????,?????????????23.5%?

??????????????697??

???????????:1????28?16???29??????????????16???,?????????644?????????????A??195??????????75????????(??)????????????????84????????????697.35????????

????:??