题目：
某企业向银行借贷一笔资金，按月计息，月利率为1.2%，则年名义利率和年实际利率分别为（）。
A．13.53%年14.40%
B．13.53%和15.39%
C．14.40%和15.39%
D．14.40%和15.62%
答案：
参考答案：C
某企业向银行借贷一笔资金，按月计息，月利率为1.2%，则年名义利率和年实际利率分别为
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