某化工厂1162名工人的体检结果见下表，下列说法中正确的是（）

A.10～年工龄组气管炎患病最严重为37.18%

B.10～年工龄组气管炎患病最严重为49.66%

C.15～年工龄组气管炎患病最严重为19.85%

D.15～年工龄组气管炎患病仅为第二位，为18.37%

E.10～年工龄组气管炎患病最严重，有73人患病

In relation to the Company Law of China:

(a) in the context of the incorporation of a joint stock limited company, explain the terms incorporation by share offering and incorporation by means of sponsorship; (4 marks)