【题目】关于杜邦分析法的描述不正确的是（    ）。

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杜邦分析体系的核心是净资产报酬率
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净资产报酬率可以分解为总资产净利率与平均权益乘数的乘积
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总资产净利率可以分解为营业净利率与总资产周转率的乘积
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平均权益乘数等于平均净资产/平均总资产
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