A.當(dāng)年國(guó)債發(fā)行總額÷當(dāng)年財(cái)政收入總額×100% B.當(dāng)年國(guó)債發(fā)行總額÷當(dāng)年財(cái)政支出總額×100% C.當(dāng)年國(guó)債余額÷當(dāng)年財(cái)政收入總額×100% D.當(dāng)年國(guó)債余額÷當(dāng)年財(cái)政支出總額×100%