用分配律来算。
(0.286×101-28.6)÷28.6
=(0.286×100+0.286×1-28.6)÷28.6
=(28.6+0.286-28.6)÷28.6
=0.286÷28.6
=0.01
=28.6×1.01÷28.6-28.6÷28.6
=1.01-1
=0.01
（0.286*101-28.6）÷28.6
=【0.286*（100+1）-28.6】÷28.6
=（0.286*100+0.286-28.6）÷28.6
=（28.6-28.6+0.286）÷28.6
=0.286÷28.6
=0.01
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