AP＝A×(P/A，i，n)×(P/F，i，m)BP＝A×［(P/A，i，m＋n)－(P/A，i，m)］CP＝A×(F/A，i，n)×(P/F，i，m)DP＝A×(F/A，i，n)×(P/F，i，n＋m)