资料分析公式——倍数
变量定义
- A：现期量 A
- B：现期量 B
- a：A 的增长率
- b：B 的增长率
倍数核心公式一览表
| 考点 |
公式 |
说明与速记 |
|
现期 是几倍
|
AB
|
直接除，问“是”就用它 |
<!-- 现期多几倍（增长倍数） -->
<tr style="background-color: #f8fafc;">
<td style="padding: 13px 12px; border-bottom: 1px solid #e9eef3; text-align: center; vertical-align: middle;">
<span style="background: #dbeafe; color: #1e40af; padding: 3px 10px; border-radius: 20px; font-size: 12px; font-weight: 500;">现期</span> 多几倍<br><span style="font-size:12px;color:#64748b;">(增长倍数)</span>
</td>
<td style="padding: 13px 12px; border-bottom: 1px solid #e9eef3; text-align: center; vertical-align: middle; white-space: nowrap;">
<span style="display: inline-flex; flex-direction: column; align-items: center; vertical-align: middle; font-size: 1.2em; margin: 0 0.2em;"><span style="border-bottom: 1.5px solid #1e293b; padding: 0 0.2em 0.05em; line-height: 1.2; font-weight: 600;">A</span><span style="padding: 0.05em 0.2em 0; line-height: 1.2; font-weight: 600;">B</span></span><span style="margin: 0 0.2em;">− 1</span>
</td>
<td style="padding: 13px 12px; border-bottom: 1px solid #e9eef3; text-align: left; vertical-align: middle; color: #334155;">净增的倍数，<br><strong>等于“是几倍”减1</strong></td>
</tr>
<!-- 增长率（现期） -->
<tr>
<td style="padding: 13px 12px; border-bottom: 1px solid #e9eef3; text-align: center; vertical-align: middle;">
<span style="background: #dbeafe; color: #1e40af; padding: 3px 10px; border-radius: 20px; font-size: 12px; font-weight: 500;">现期</span> 增长率
</td>
<td style="padding: 13px 12px; border-bottom: 1px solid #e9eef3; text-align: center; vertical-align: middle; white-space: nowrap;">
<span>(</span><span style="display: inline-flex; flex-direction: column; align-items: center; vertical-align: middle; font-size: 1.2em; margin: 0 0.2em;"><span style="border-bottom: 1.5px solid #1e293b; padding: 0 0.2em 0.05em; line-height: 1.2; font-weight: 600;">A</span><span style="padding: 0.05em 0.2em 0; line-height: 1.2; font-weight: 600;">B</span></span><span>− 1) × 100%</span>
</td>
<td style="padding: 13px 12px; border-bottom: 1px solid #e9eef3; text-align: left; vertical-align: middle; color: #334155;">多几倍的百分数形式，<br><strong>增长率 = 是几倍 − 1</strong></td>
</tr>
<!-- 基期倍数 -->
<tr style="background-color: #f8fafc;">
<td style="padding: 13px 12px; border-bottom: 1px solid #e9eef3; text-align: center; vertical-align: middle;">
<span style="background: #fef3c7; color: #92400e; padding: 3px 10px; border-radius: 20px; font-size: 12px; font-weight: 500;">基期</span> 倍数
</td>
<td style="padding: 13px 12px; border-bottom: 1px solid #e9eef3; text-align: center; vertical-align: middle; white-space: nowrap;">
<span style="display: inline-flex; flex-direction: column; align-items: center; vertical-align: middle; font-size: 1.2em; margin: 0 0.2em;"><span style="border-bottom: 1.5px solid #1e293b; padding: 0 0.2em 0.05em; line-height: 1.2; font-weight: 600;">A</span><span style="padding: 0.05em 0.2em 0; line-height: 1.2; font-weight: 600;">B</span></span><span style="margin: 0 0.3em;">×</span><span style="display: inline-flex; flex-direction: column; align-items: center; vertical-align: middle; font-size: 1.2em; margin: 0 0.2em;"><span style="border-bottom: 1.5px solid #1e293b; padding: 0 0.2em 0.05em; line-height: 1.2; font-weight: 600;">1+b</span><span style="padding: 0.05em 0.2em 0; line-height: 1.2; font-weight: 600;">1+a</span></span>
</td>
<td style="padding: 13px 12px; border-bottom: 1px solid #e9eef3; text-align: left; vertical-align: middle; color: #334155;">
<span style="background: #dbeafe; color: #1e40af; font-weight: 600; padding: 0.1rem 0.45rem; border-radius: 0.4rem;">a</span> 是 A 的增长率，<span style="background: #dbeafe; color: #1e40af; font-weight: 600; padding: 0.1rem 0.45rem; border-radius: 0.4rem;">b</span> 是 B 的增长率
</td>
</tr>
<!-- 翻 n 番 -->
<tr>
<td style="padding: 13px 12px; border-bottom: 1px solid #e9eef3; text-align: center; vertical-align: middle;">翻 <span style="color: #b91c1c; font-weight: 600;">n</span> 番</td>
<td style="padding: 13px 12px; border-bottom: 1px solid #e9eef3; text-align: center; vertical-align: middle;">原数 × 2<sup>n</sup></td>
<td style="padding: 13px 12px; border-bottom: 1px solid #e9eef3; text-align: left; vertical-align: middle; color: #334155;">翻1番=2倍，翻2番=4倍，翻3番=8倍</td>
</tr>
<!-- 分隔行 -->
<tr>
<td colspan="3" style="background-color: #f1f5f9; padding: 10px; text-align: center; font-weight: 700; color: #0f172a; letter-spacing: 1px; border-bottom: 1px solid #e9eef3;">📌 与比重、平均数的类比（公式结构完全相同）</td>
</tr>
<!-- 现期比重/平均数 -->
<tr>
<td style="padding: 13px 12px; border-bottom: 1px solid #e9eef3; text-align: center; vertical-align: middle;">
<span style="background: #e0e7ff; color: #3730a3; padding: 3px 10px; border-radius: 20px; font-size: 12px; font-weight: 500;">现期</span> 比重/平均数
</td>
<td style="padding: 13px 12px; border-bottom: 1px solid #e9eef3; text-align: center; vertical-align: middle;">
<span style="display: inline-flex; flex-direction: column; align-items: center; vertical-align: middle; font-size: 1.2em; margin: 0 0.2em;"><span style="border-bottom: 1.5px solid #1e293b; padding: 0 0.2em 0.05em; line-height: 1.2; font-weight: 600;">A</span><span style="padding: 0.05em 0.2em 0; line-height: 1.2; font-weight: 600;">B</span></span>
</td>
<td style="padding: 13px 12px; border-bottom: 1px solid #e9eef3; text-align: left; vertical-align: middle; color: #334155; line-height: 1.6;"><strong>倍数</strong>：A、B 为两个同类量<br><strong>比重</strong>：A 部分，B 总体<br><strong>平均数</strong>：A 总量，B 个数</td>
</tr>
<!-- 基期比重/平均数 -->
<tr style="background-color: #f8fafc;">
<td style="padding: 13px 12px; border-bottom: 1px solid #e9eef3; text-align: center; vertical-align: middle;">
<span style="background: #fef3c7; color: #92400e; padding: 3px 10px; border-radius: 20px; font-size: 12px; font-weight: 500;">基期</span> 比重/平均数
</td>
<td style="padding: 13px 12px; border-bottom: 1px solid #e9eef3; text-align: center; vertical-align: middle; white-space: nowrap;">
<span style="display: inline-flex; flex-direction: column; align-items: center; vertical-align: middle; font-size: 1.2em; margin: 0 0.2em;"><span style="border-bottom: 1.5px solid #1e293b; padding: 0 0.2em 0.05em; line-height: 1.2; font-weight: 600;">A</span><span style="padding: 0.05em 0.2em 0; line-height: 1.2; font-weight: 600;">B</span></span><span style="margin: 0 0.3em;">×</span><span style="display: inline-flex; flex-direction: column; align-items: center; vertical-align: middle; font-size: 1.2em; margin: 0 0.2em;"><span style="border-bottom: 1.5px solid #1e293b; padding: 0 0.2em 0.05em; line-height: 1.2; font-weight: 600;">1+b</span><span style="padding: 0.05em 0.2em 0; line-height: 1.2; font-weight: 600;">1+a</span></span>
</td>
<td style="padding: 13px 12px; border-bottom: 1px solid #e9eef3; text-align: left; vertical-align: middle; color: #334155;">公式也<strong>完全相同</strong>，a、b 对应 A、B 的增长率</td>
</tr>
<!-- 速判技巧 -->
<tr>
<td style="padding: 13px 12px; text-align: center; vertical-align: middle;">
<span style="background: #fce7f3; color: #9d174d; padding: 3px 10px; border-radius: 20px; font-size: 12px; font-weight: 500;">技巧</span> 基期速判
</td>
<td style="padding: 13px 12px; text-align: center; vertical-align: middle; white-space: nowrap;">
b > a → <span style="color:#16a34a; font-size:1.2em;">▲</span> 变大<br>
b < a → <span style="color:#dc2626; font-size:1.2em;">▼</span> 变小
</td>
<td style="padding: 13px 12px; text-align: left; vertical-align: middle; color: #334155; line-height: 1.6;">
• <strong>b > a</strong> → 基期倍数 <span style="color:#16a34a;">大于</span> 现期<br>
• <strong>b < a</strong> → 基期倍数 <span style="color:#dc2626;">小于</span> 现期
</td>
</tr>
基期倍数的计算需要练习
2017 年，S 市服务业小微样本企业总体营业税金及附加为1.09 亿元，同比下降 29.5%；缴纳增值税 2.30 亿元，同比增长 11.6%，户均缴纳增值税 11.16 万元。
问题：2016 年，S 市服务业小微样本企业缴纳增值税是营业税金及附加的多少倍：
A．不到 2 倍
B．2～3 倍
C．3～4 倍
D．4～5 倍
