B公司是一家生产企业，其财务分析采用改进的管理用财务报表分析体系。该公司2009年、2010年改进的管理用财务报表相关历史数据如下：
要求：
利用因素分析法，按照净经营资产净利率差异、税后利息率差异和净财务杠杆差异的顺序，定量分析2010年权益净利率各驱动因素相比上年的变动对权益净利率相比上年的变动的影响程度（以百分数表示）。
参考答案：
上年数=18%+（18%-6%）×40%=22.8%
替代净经营资产净利率：=20%+（20%-6%）×40%=25.6%
替代税后利息率：=20%+（20%-8%）×40%=24.8%
替代净财务杠杆：=20%+（20%-8%）×37.5%=24.5%
净经营资产净利率变动对权益净利率的影响=25.6%-22.8%=2.8%
税后利息率变动对权益净利率的影响=24.8%-25.6%=-0.8%
净财务杠杆变动对权益净利率的影响=24.5%-24.8%=-0.3%
| While much of the United States of America put Prohibition to rest 73 years ago, large parts of the South have remained strictly off-limits to alcohol sales. But local and national business interests that stand to profit from the sale of alcohol, including real estate developers, grocery chains, restaurant groups and Wal-Mart, are combining their political and financial muscle to try to persuade hundreds of dry towns and counties to go wet. In the process, they are changing the face of the once staunchly prohibitionist Bible Belt. Attempts by Wal-Mart and others to allow alcohol sales in other places that remain dry—415 counties in the South and in Kansas still prohibit such sales—are meeting fierce resistance from some church groups and religious leaders. They argue that returning to the days when liquor flowed will mean more family violence, underage drinking, drunken driving and a general moral decay in the community. Wal-Mart, based in a dry county in Arkansas, forbids drinking at events held at corporate headquarters. But the giant retailer has made a push in the last year to sell more liquor, along with beer and wine, in its stores. |
According to the passage, a "dry" county is most probably a ______ .
A．district in which alcohol is prohibited
B．country that is suffering from drought
C．land where it has usually been very dry
D．wine that contains little alcoholic content