2010 201161
201131



200911


19955217%

201138
—GB19645—2010—GB25190—201013%—GB25191—201017%
2005676


2.

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2.


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2.
2150
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2.90
2010-10-2730
1.
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201111




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.




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3.
201151


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[2009]57



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[2009]125
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3.“2000”“3500”42000/3500/


201111
201151



52890+2000=54890



3

[5289035001800105×60%]÷110%×60% 54390.43
[52890105×60%]÷110%×60% 56198.84




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4.


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1.“”20%
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3.“”20%



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2010121
2010121“”
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201111


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2.GB/T24915-2010
5.70%

201111


20121231