2010 201161
201131
200911
19955217%
201138
—GB19645—2010—GB25190—201013%—GB25191—201017%
2005676
2.
2011215
2.
“”
.
.
2.
2150
3
2.90
2010-10-2730
1.
2.2008115
2.
“”“”“”
.
201111
.
.
“”
.
.
.
3.
201151
.
.
[2009]57
2
1.
2.
3.
4.
5.
6.
2.
2.3
.
.
2011112010
4
*
6
2.
201011
2.
201121
[2009]125
201011
3.
.
.
.
3.“2000”“3500”42000/3500/
201111
201151
52890+2000=54890
3
[5289035001800105×60%]÷110%×60% 54390.43
[52890105×60%]÷110%×60% 56198.84
.
.
4.
.
2.
3.
1.
3.
1.“”20%
2.“”20%
3.“”20%
.
2010121
2010121“”
2%2%20101231
.
201111
.
“”
1.100
2.GB/T24915-2010
5.70%
201111
20121231