(1)一年按365天计算 年利率 =日利率x365 =5/10000x365 =18.25% (2)一年按360天计算 年利率 =日利率x360 =5/10000x360 =18% 上述的年利率18%或18.25%都超出了年贷款利率4.35%的四倍17.4%